https://jurnal.unived.ac.id/index.php/er/issue/feedEKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis2024-11-08T06:30:38+00:00Karona Cahya Susenakarona.cs@unived.ac.idOpen 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: <a href="http://u.lipi.go.id/1223363695" target="_blank" rel="noopener">2338-8412</a>; e-ISSN: <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1580800145&1&&" 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 is 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 periodical publication (two times a year) with the primary objective to disseminate scientific articles in the fields of economics, business, and accounting. EKOMBIS REVIEW is indexed by <a href="https://scholar.google.co.id/citations?hl=id&user=_ShC9EoAAAAJ" target="_blank" rel="noopener">Google Scholar,</a> and several others including <a href="https://search.crossref.org/?q=jurnal+ekonomi+dan+bisnis&type=Journal+Article" target="_blank" rel="noopener">Crossref</a>, <a href="https://portal.issn.org/resource/ISSN/2716-4411#" target="_blank" rel="noopener">Road</a>, <a href="http://garuda.ristekdikti.go.id/journal/view/8174" target="_blank" rel="noopener">Garuda</a>, <a href="http://index.pkp.sfu.ca/index.php/browse/index/3029" target="_blank" rel="noopener">PKP Index,</a> and <a href="https://www.base-search.net/Search/Results?lookfor=EKOMBIS+REVIEW&name=&oaboost=1&newsearch=1&refid=dcbasen" target="_blank" rel="noopener">BASE .</a></p> </div>https://jurnal.unived.ac.id/index.php/er/article/view/6523The Effect of Technopreneur Education and Entrepreneurship Motivation on Entrepreneurial Interest with Self Efficacy as an Intervening Variable2024-10-04T00:16:22+00:00Widya Febriyantiwidyafebriyanti42@gmail.comBella Priciliabellaprisillaa@gmail.comRusmewahni Rusmewahniwidyafebriyanti42@gmail.comKumala Vera Vera Dewiwidyafebriyanti42@gmail.com<p>This research aims to determine the influence of technopreneur education and entrepreneurial motivation on interest in entrepreneurship with self-efficacy as an intervening variable. This research uses a quantitative approach. The population in this study were 137 students from the Bina Karya Tebing Tinggi School of Economics who took part in technopreneur education. Sampling used purposive sampling. The results of this research show that technopreneur education has a positive effect on interest in entrepreneurship, entrepreneurial motivation has a positive effect on interest in entrepreneurship, Technopreneur education has a positive effect on self-efficacy, entrepreneurial motivation has a positive effect on self-efficacy, self-efficacy has a positive effect on interest in entrepreneurship, self-efficacy has a positive and significant effect in mediating the effect of technopreneur education on interest in entrepreneurship, Self-efficacy has a positive and significant effect on entrepreneurial motivation on entrepreneurial interest</p>2024-10-03T10:05:22+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6621The Influence Of Work Environment And Motivation On Employee Spirit At Pt Perkebunan Nusantara IV, Gunung Meliau Palm Oil Mill Work Unit2024-10-15T01:01:56+00:00Dila Sandi191310206@unmuhpnk.ac.idDevi Yasmindevi.yasmin@unmuhpnk.ac.id<p>This study aims to identify and analyze the influence of the Work Environment and Motivation on the Work Spirit of employees at PT Perkebunan Nusantara IV, Gunung Meliau Palm Oil Mill Work Unit. The population in this study consists of 125 individuals, using a saturated sampling technique. Data collection techniques in this study include interviews and questionnaires. The analytical tools used in this research are instrument tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, determination coefficients, F-tests, and T-tests. The results of the study show that the work environment and motivation affect work spirit both simultaneously and partially. Therefore, to enhance work spirit, both the work environment and motivation must be well managed</p>2024-10-04T00:47:52+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6415Determinants Of The Proportion Of Tabarru' Funds In Indonesian Sharia General And Life Insurance For The 2018-2022 Period2024-10-09T11:22:28+00:00Anasang Diskan PoetraAnasang.diskan21@ui.ac.idNur Dhani Hendranastitinurdhani@ui.ac.id<p>This study examines the impact of claim expense ratio, commission expense ratio, total assets, and investment profit sharing income ratio on the proportion of tabarru' funds in general and life Islamic insurance in Indonesia, both sharia and full-fledged business units. The aim is to recognise the factors that influence the allocation of tabarru' funds and how it affects the financial performance of the company. Using panel data regression analysis, this study found that the claims expense ratio has a significant positive impact on full-fledged insurers, while the commission expense ratio has a significant positive effect on the combined model and Islamic business units. In contrast, total assets negatively affect the proportion of tabarru' funds significantly in the combined model and Islamic business units, but not significantly in full-fledged insurers. The investment profit-sharing income ratio does not show a significant effect in all models. These results provide useful insights for the financial management of Islamic insurance companies in designing effective tabarru' fund allocation policies, especially during the transition period from Islamic business units to full-fledged Islamic insurance companies.</p>2024-10-09T11:22:26+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6419The Risk Management And Usage Of The Net Present Value-At-Risk To Evaluate Indonesian Toll Road2024-10-09T11:25:59+00:00Natasha Evelyn Saragihnatasha.evelyn@ui.ac.idDewi Hanggraenidewi.hanggareni@ui.ac.id<p>This study evaluates the financial feasibility and risk management of toll road infrastructure so as characteristics of toll road projects prone to risks and uncertainties. The study was conducted using case study and qualitative methods. The parameters used to determine the fair value of the project through parameters such as NPV, IRR, Payback Period, NPV at risk, and Risk Adjusted Return <em>o</em>n Capital (RAROC) for financial and risk-based feasibility evaluation. This study also conducted a risk assessment in risk management analysis. The study provides various illustrations of possible outputs (NPV) and risk variability so that it can provide a more communicative and varied offer and recommendation, especially for investors as a consideration in making investment decisions. The results of the risk assesment process showed a low to the very <em>high-risk</em> level that requires different treatment. This study contributes understanding the investment in Indonesia toll road project</p>2024-10-09T11:25:58+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6121Turnaround Strategy Of Pt Indofarma Tbk2024-10-10T03:09:51+00:00Maria Prisila Parumaria23014@mail.unpad.ac.idPopy Rufaidahpopy.rufaidah@unpad.ac.id<p>PT Indofarma Tbk experienced a decline in financial performance from 2016 to 2022 leading to corporate strategy implementation. This study aims to analyze the suitability of the strategy implemented by PT Indofarma to the theory of corporate alternative strategy. This study involved a case study method utilizing annual reports and financial statement data. BCG Matrix was applied as a portfolio analysis tool. PT Indofarma Tbk was identified in the BCG matrix in a low growth and market share quadrant. The strategy implemented by PT Indofarma to recover the company’s performance was identified as a turnaround strategy which aligns with the recommended strategy for a company that experienced low growth and low market share in the BCG matrix. This study concluded that the implementation of the turnaround strategy at PT Indofarma Tbk aligns with the recommendations by researchers for effective turnaround strategy implementation</p>2024-10-10T03:09:49+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6124Moderating Effect Of Profitability In Disclosure Of Corporate Social Responsibility, Leverage, And Firm Size: Effect On Share Price2024-10-10T03:19:10+00:00Annisa Kurniawan20013010180@student.upnjatim.ac.idNanda Wahyu Indah Kiranananda.wahyu.ak@upnjatim.ac.id<p>This research aims to examine the effect of Corporate Social Responsibility (CSR), leverage, and firm size on share prices in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX), with profitability as a moderating variable. This research uses a quantitative approach with a sample size of 20 companies over 7 years, namely 140 research samples obtained using a purposive sampling technique. This research uses secondary data collected through documentation method. The data analysis technique used is Partial Least Square Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0 software. The test stages using PLS-SEM are divided into 3 stages, namely measurement model analysis (outer model), structural model analysis (inner model), and hypothesis testing. The results of the analysis in this study indicate that CSR disclosure, leverage, firm size and profitability influence the share prices of LQ45 index companies. Apart from that, profitability is unable to moderate the influence of CSR and leverage on the share prices of LQ45 index companies. However, profitability is able to moderate the influence of firm size on the share prices of LQ45 index companies.</p>2024-10-10T03:19:09+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6205The Influence Of Sharia Marketing On The Decision Of Medical Beauty Clinic Guests In Choosing Services At Rumah Cantik Sehat Muslimah Yogyakarta2024-10-10T03:29:54+00:00Qoirini Nur Azizahqoirininurazizah@gmail.comHeri Prasetyoheriprasucy@gmail.comRr. Eko Giyartiningrumekogiyarti@gmail.com<p>This study aims to determine the magnitude of influence on purchasing decisions (Y) on halal labels (X1), halal products (X2), and medical aesthetics (X3). Quantitative research methodology is the one applied. Data collection was carried out using questionnaires at Rumah Cantik Sehat Muslimah Gedongkuning Yogyakarta, with a sample of 92 respondents. With SPSS output, this study uses Data Quality Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. The study's findings suggest that medical aesthetics and halal labels influence consumer decisions. The variables of halal labels, halal products, and medical aesthetics influence purchasing decisions simultaneously, although halal products do not show a major influence on purchasing decisions.</p>2024-10-10T03:29:53+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/5751The Influence Of Market Orientation And Product Innovation On Marketing Performance Through Competitive Advantage In Tiktok Shop Content Creators2024-10-10T03:39:38+00:00Sarah Safirasarah.250197@gmail.comI Made Sukresnaimadesukresna@live.undip.ac.id<p>Good marketing means sales will increase. The aim of this research is to find out whether market orientation and product innovation influence marketing performance, and to find out whether competitive advantage is able to mediate market orientation and product innovation on marketing performance.The population in this study are TikTok shop content creators who are members of official groups. The total sample was 115 respondents using accidental sampling technique. Data collection techniques use questionnaire and observation methods. The data analysis method uses multiple linear regression with a path analysis approach and the SPSS program.The research results show that market orientation variables and product innovation have an influence on marketing performance, then competitive advantage also has a positive and significant influence on marketing performance. The results of the indirect influence test also show that competitive advantage is able to mediate the relationship between market orientation and product innovation on marketing performance.Implementation of market orientation strategies and product innovation influence the marketing performance of TikTok Shop content creators. Competitive advantage also influences marketing performance and can mediate the relationship between market orientation and product innovation on the marketing performance of TikTok shop content creators. Suggestions for TikTok Shop content creators to implement market orientation strategies and product innovation that are appropriate to the business sector they are undertaking so that they will increase their competitive advantage which will improve marketing performance</p>2024-10-10T03:39:37+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/5742Covid-19 Adaptive Tourism Attraction: Tourism Resilience Through Chse Certification For Visiting Decision2024-10-10T04:28:01+00:00Dwi Pratiwi Wulandaridwipratiwi@fpp.unp.ac.idViolintikha Harmawanviolintikha@gmail.comYuke Permata Lisnayukepermata@gmail.comSari Mustikasarimustika@gmail.comIndah Mustikadwipratiwi@fpp.unp.ac.id<p>CHSE (Clean, Health, Safety, and Environment) certification is implemented by the Indonesian government to restore tourism conditions post-pandemic. The research aim is to analyze tourists' visiting decisions to visit COVID-19 adaptive tourist attractions after the implementation of the CHSE certification policy as a strategy to restore tourism conditions post-pandemic. The descriptive research was carried out with a causal-associative quantitative approach using 100 respondents. The result revealed that: (1) The implementation of CHSE in COVID-19 is in the quite good category with a percentage of 50%. (2) Visiting decisions are in the quite good category with a percentage of 37.8%. (3) CHSE as a strategy to restore tourism conditions has an impact of 13.4% on visiting decisions. So, it is concluded that tourists decide to visit a COVID-19 adaptive tourist attraction, not solely because the tourist attraction has been CHSE certified. But 86.8% are influenced by other factors.</p>2024-10-10T04:27:59+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6209The Influence Of Brand Image, Taste, And Price Perception On Purchasing Decisions For Sarimi Instant Noodles In Surabaya2024-10-10T04:34:40+00:00Permata ELG Purba2001020120079@student.upnjatim.ac.idHery Pudjoprastyonoheryp.ma@upnjatim.ac.id<p><em>Sarimi is a brand of instant noodles in Indonesia produced by Indofood CBP Sukses Makmur which was launched in 1982. Just like other instant noodle products, sarimi is sold in various types of products and flavors according to consumer needs. With so many brands of instant noodles in Indonesia, the reality is that sales of Sarimi instant noodles have decreased from year to year. This research aims to determine the influence of brand image, taste and price perception on purchasing decisions for sarimi instant noodles. The population of this study were Active Students of UPN "Veteran" East Java who had purchased and consumed sarimi instant noodles in Surabaya. This research used a quantitative method with 80 respondents collected using purposive sampling, namely, the sampling technique was determined using special or specific criteria for the sample. Meanwhile, the analysis used was Partial Least Square (PLS). The research results show that brand image, taste and price perception have a positive and significant effect on purchasing decisions for sarimi instant noodles.</em></p>2024-10-10T04:34:38+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6594Transformation Of Conventional To Digital Marketing: A Study On Increasing Sales Through Digital Marketing2024-10-10T05:51:18+00:00Nanda Aqilah Saputrinanda.as@uhamka.ac.idTrisni Handayanitrisni@uhamka.ac.id<p>The development of digital technology continues to grow along with the times. Access to the internet is another development that affects people's lives. Similarly, internet access in economic activities also contributes to the development of small and medium enterprises. Micro, Small and Medium Enterprises (MSMEs) utilize information technology in running their business. This study aims to determine the right marketing strategy at Rene Café, the ultimate goal to be achieved is to significantly increase sales and present a good company brand image to consumers. The research method used by researchers in this study is a qualitative method. This type of research is descriptive qualitative, using the methods of observation, interview, and documentation. The results showed that Rene Café has not fully optimized using all social media, but the success of Rene Café in digital marketing through social media is working with influencers or content creators and consumer reviews. By collecting data and information related to marketing through social media and the influence of an influencer in providing information about products. This shows that reviews and influencers play an important role.</p>2024-10-10T05:51:17+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6632Comparative Analysis Of Stock Prices, Stock Returns, And Stock Liquidity Before And After The Stock Split In Banking Companies Listed On The Idx In 2021-20232024-10-10T06:08:31+00:00Reza Saputra Sihotangrezasihoo8@gmail.comIdham Lakoniidhamlakoni474@gmail.comSintia Safriantisintiasafrianti19@gmail.com<p>This research seeks to compare stock prices, abnormal returns (as a proxy for stock returns), and trading volume activity (TVA) (as a proxy for liquidity levels) before and after a stock split. Utilizing an event study approach, observations were conducted on the average stock prices, abnormal returns, and TVA for five days before and five days after the stock split. Secondary data were employed with purposive sampling techniques. The data utilized in this study comprise the stock split announcement dates, which are treated as the event date (t+0), the daily closing stock prices of companies undergoing stock splits within the observation period, the daily traded share volume, the total shares outstanding, and the daily Composite Stock Price Index (IHSG). The sample consisted of three banking companies listed on the IDX that carried out stock splits between 2021 and 2023. The results reveal no significant differences in stock prices, abnormal returns, and TVA before and after the stock split.</p>2024-10-10T06:08:29+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6657The Effect Of E-Service Quality And E-Trust On Buying Interest In Shopee Pay Users In The Millennial Generation2024-10-10T06:09:15+00:00Siti AisyahAliyasiti9@gmail.comVirgo Simamoravirgo.simamora@uta45jakarta.ac.idBobby Rezabobby.reza@uta45jakarta.ac.id<p>The use of e-wallet is increasing as online transactions increase in Indonesia. This research is an explanatory study that aims to find out the influence of E-service quality and E-trust on the interest of using ShopeePay when shopping online among Millennials in DKI Jakarta. The population of this study is the entire Generation of Millennials in DKI Jakarta who have used ShopeePay at least three times when making online transactions and the number is unknown. Sampling technique used is purposive sampling techniques on condition samples are Millennial Generation, live in the territory of DKI Jakarta and have used ShoppePay at least 3 times. Data collected through the spread of the google form questionnaire to the Millennial Generation. Data analysis using SmartPLS 3.0 Partial Least Squares Structural Equation Modeling (PLS-SEM). Research results show that E-Service Quality and E-Trust have a positive and significant influence on purchasing interest using ShopeePay on the millennial generation in DKI Jakarta. According to research results, 92.9% of Millennial Generation interest in using ShoppePay is influenced by E-Service Quality and E-Trust. The findings confirm that it is important for e-wallet service providers to focus on improving the quality of electronic services and building user confidence to boost purchasing interest.</p>2024-10-10T06:09:13+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6451The Brand Trust As The Impact Of The Service Recovery Of The International Fast Food Restaurant2024-10-10T06:13:37+00:00Muhammad Daffa Lazuardimuhammad20271@mail.unpad.ac.idPopy Rufaidahpopy.rufaidah@unpad.ac.id<p>This study aims to determine the influence of service recovery on brand trust among international fast-food restaurant customers in Bandung City. The service recovery variable encompasses distributive justice, procedural justice, and interactional justice. In contrast, the brand trust variable comprises two dimensions: fiability and intentionality. This study employs primary data gathered through an online survey of 215 respondents who are consumers of international fast-food restaurants and have experienced inappropriate service with an international fast-food chain outlet. The proposed hypothesis was tested using structural equation modeling (SEM). Based on the results of R-squared tests, path coefficient analysis, and SMARTPLS 3.0 software measurements, service recovery significantly and positively impacts brand trust for customers of international fast-food restaurants in Bandung City.</p>2024-10-10T06:13:36+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6643The Effect Of Facilities And Prices On Parents' Decisions To Send Children To School And Brand Image As Intervening Variables At Tabqha Christian Elementary School Batam2024-10-12T07:45:37+00:00Lidia Lamhisa Simatupanglidia75lamhisa@gmail.comTheresia Pradianithdiani12@gmail.comFathorrahman Fathorrahmanfaturrahman@asia.ac.id<p>Schools have a role in providing a foundation for the growth and development of students' progress. The selection of a quality school is one of the keys to obtaining children's success according to parents' expectations. Parents' decisions to choose a school usually consider price, facilities and a positive image of the school. The purpose of this study was to analyze the effect of facilities and prices on parents' decisions to send their children to school and <em>brand image </em>as an <em>intervening </em>variable at Tabqha Christian Elementary School Batam. The population in this study were parents of grade I elementary school students with a sample of 62 respondents. The technique used is saturated sampling technique and the significance test uses the sobel test. The results of direct influence research show that; Facilities have a positive and significant effect on <em>brand image</em>, Price has no significant effect on <em>brand image, </em>Facilities have no significant effect on parents' decisions, Price has a positive and significant effect on parents' decisions, and <em>Brand image has a positive and significant </em>effect on parents' decisions. While the indirect effect results in that facilities have a positive and significant effect on parental decisions through <em>brand image </em>and price has no significant effect on parental decisions through <em>brand image</em>.</p> <p> </p>2024-10-12T07:45:35+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6728The Influence Of Earning Per Share (Eps), Dept To Equity Ratio (DER), And Company Age On Underpricing In Idx2024-10-12T08:29:05+00:00Mulya Rizky Putrimulyarisky_putri09@gmail.comYeni FitriaYeni@gmail.comBagus Setyadibagussetyadi74@gmail.comImelda Devaimeldadeva24@gmail.comSarah HarisSarahharis09@gmail.comNanda Ifandimuhammadanandaifandi@gmail.com<p>This study analyzes whether the variables earnings per share (EPS), debt to equity ratio (DER), and Age Copies influence the underpricing of the Initial Public Offering (IPO). The theory related to underpricing is the signaling theory. The method used in this study is regression analysis. The results from this study show that only three variables, EPS, DER, and Age Companies, have a significant effect on underpricing. Because of the higher profitability, investors will be interested in buying or getting a substantial return on their participation. Simultaneously, no variables affected underpricing.</p>2024-10-12T08:29:03+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7104Fueling Rural: The Unseen Forces of Family Background and Psychological Factors on Youth Entrepreneurship2024-10-12T08:31:34+00:00Muhammad Dharma Tuah Putra Nasutiondharmatuah@gmail.comRamadhan Harahapramadhanharahap@dosen.pancabudi.ac.idIrawan Irawanrawan@dosen.pancabudi.ac.idAulia Ramadhan Tanjungauliaramadhant@gmail.com<p>Understanding entrepreneurial intentions among rural youth is crucial for fostering economic development; however, this demographic remains underrepresented in entrepreneurship research. This study explores the impact of entrepreneurial family backgrounds and psychological factors-such as self-efficacy, risk-taking propensity, need for achievement, and locus of control-on entrepreneurial intentions among rural youth in Deli Serdang, North Sumatera, Indonesia. A quantitative approach was utilized, employing a cross-sectional survey with data collected from a random sample of 217 rural youth through a structured questionnaire administered in person. Data analysis was conducted using partial least squares structural equation modeling (PLS-SEM). The results demonstrate that both entrepreneurial family background and psychological factors significantly influence entrepreneurial intentions. Specifically, having an entrepreneurial family background positively affects these intentions, while psychological factors also play a significant role. The study validates the research instruments and offers valuable insights into how familial and psychological influences shape entrepreneurial aspirations in rural contexts, reinforcing theories related to entrepreneurial self-efficacy, motivation, and psychological capital. For policymakers, the findings highlight the importance of supporting family-based entrepreneurial initiatives and integrating family involvement into entrepreneurial education. Educators are encouraged to incorporate psychological training to cultivate traits such as self-efficacy and resilience, while practitioners should develop supportive environments that leverage both familial and psychological resources. The study’s limitations include its focus on rural youth, which may restrict generalizability, reliance on self-reported measures, and the lack of exploration into underlying mechanisms or longitudinal effects. Future research should address these limitations by incorporating diverse populations, utilizing objective measures, and examining long-term impacts.</p>2024-10-12T08:31:33+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6527Locus Of Control, Transformative Leadership, Self Efficacy, Professional Commitment On The Ability To Detect Fraud. Auditor's Experience As Moderating Variables2024-10-14T00:52:06+00:00Yohana Gabriella Nataliayohanagabriella17@gmail.comMuhammad Nuryatnonuryatno@trisakti.ac.id<p>This research aims to investigate the influence of Locus of Control, Transformative Leadership, Self Efficacy, and Professional Commitment on the Ability to Detect Fraud with the audit experience as a moderator. The population in this research are auditors who work at Public Accounting Firms in DKI Jakarta. The sampling method used was an unknowns sample because the population size was uncertain, and the researcher could not obtain information regarding the number of accountants working at the Public Accounting Firm in DKI Jakarta. The number of respondents obtained for this research was 155 respondents. In this research, the analytical methods used are descriptive statistics, data feasibility testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. Test results prove that Locus of Control (LoC) has a positive effect on the ability to detect fraud, transformational leadership and professional commitment have no effect on the ability to detect fraud. Self-efficacy has a negative effect on the ability to detect fraud. Auditor experience moderates the influence of Locus of Control and Self Efficacy on the ability to detect fraud. Auditor experience does not moderate the influence of transformative leadership and professional commitment on the ability to detect fraud.</p>2024-10-14T00:52:05+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6311The Influence Of Social Presence, Physical Presence, And Trust On Impulsive Buying Behavior In Tiktok Live Users In Java Island2024-10-14T00:52:54+00:00Shafa Tasya Salsabilassalsabila@student.ciputra.ac.idYuli Kartika Dewiyuli.kartika@ciputra.ac.id<p>This research is a quantitative research that intends to determine the positive influence of social presence, physical presence, and trust separately on impulsive buying in TikTok Live users. Non-probability sampling technique with purposive sampling approach was used on 189 respondents with certain criteria, namely domiciled in Java, age range 18-34 years, and have shopped online through TikTok Live. Data collection techniques through Google Form questionnaires use Likert scale and processed using SPSS 27.The results showed that (1) Social presence (Sig = 0,001) had a significantly positive influence on the impulsive buying of TikTok Live users, (2) Physical presence (Sig = 0,025) had a significantly positive influence on the impulsive buying of TikTok Live users, and (3) Trust (Sig = 0.028) has a significantly positive influence on the impulsive buying of TikTok Live users. Technology in today's era has developed rapidly, making life more practical, because everything can be done through social media. With the application of technology, digital marketing has taken a leading role in all areas of marketing, creating an attractive landscape and atmosphere for customers, particularly in the field of social media networks, particularly TikTok Live.</p>2024-10-14T00:52:53+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6203Antecedents Of Career Optimism, Career Success, And Competence For Career Sustainability As A Professional Lecturer In Indonesia2024-10-14T00:53:41+00:00Hening Nakuloadihening.7230111002@student.uty.ac.idNur Weningweninguty@gmail.comEvada Rustinaevadarustina7@gmail.comTeguh Widodowidodotegu308@gmail.com<p>This study aims to examine the relationship between the variables of career optimism, career success, and competence on career sustainability directly and indirectly in private universities in Indonesia. This study uses quantitative methods with structural equation modelling analysis techniques. The result is that career optimism has no effect on career competence, but career optimism has a positive effect on career sustainability. Furthermore, the results of indirect testing found that career competence is not able to intervene in the relationship between career optimism variables and career sustainability, but career success is able to strongly mediate the relationship between career optimism variables and career competence and strongly moderate the relationship between career optimism variables and career sustainability. The implication of this research is that all lecturers are expected to start thinking about their career sustainability, either by improving their abilities or taking higher education to reach a professional level as lecturers and educators.</p>2024-10-14T00:53:38+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6529Analysis Brand Image, Product Quality, And Brand Ambassador On Customer Purchase Decision For Scarlett Whitening Product In Sidoarjo2024-10-14T01:19:43+00:00Rifka Ulinnuhya Annafarifkaulinnuhya26@gmail.comWisnu Panggah Setiyonowisnu.setiyono@umsida.ac.idHerlinda Maya Kumala Sariherlindamayakumala@umsida.ac.id<p>The tight business competition between companies today means that all companies want to be the best to attract the attention of consumers. Scarlett Whitening is a company that reached a sales record of 1 billion in 4 hours when collaborating with Exo. EXO is used as a strategy to attract consumers to buy this product. However, Scarlett Whitening consumers do not only look at the type of product or quality, consumers also look at the advantages in terms of the brands that are most popular. This research aims to examine the influence of Brand Image, Product Quality, and Brand Ambassador on Consumer Purchasing Decisions in Sidoarjo. This type of research is quantitative using descriptive statistical data analysis methods and testing methods including: Validity Test, Reliability Test, Classical Assumption Test, and Hypothesis Test. Data collection took the form of distributing questionnaires which produced valid data for 100 samples. The results show that the brand image variable has an insignificant positive influence. Meanwhile, the product quality and brand ambassador variables have a positive and significant effect.</p>2024-10-14T01:19:42+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6633Use Behavior Analysis Of Job Seekers Using The E-Recruitment System In The Special Region Of Yogyakarta2024-10-14T01:20:30+00:00Muhammad Fakhrurrozimuhammadfakhrurrozi56@gmail.comMuafi Muafimuafi@uii.ac.id<p><em>E-Recruitment is a job search platform for job seekers. In the modern era, organizations adapt human resource recruitment systems to remain viable. Where the success of e-recruitment depends on the large number of uses of the e-recruitment platform and the organization getting competent human resources. The aim of this research is to determine the influence of performance expectancy, effort expectancy, social influence, facilitating conditions on behavioral intention, and behavioral intention on the use behavior of job seekers using e-recruitment in the Special Region of Yogyakarta. This type of research is quantitative descriptive, namely research that uses mathematical models, theories and/or hypotheses related to natural phenomena. The sample in this study used a purposive sampling technique, where the sample population in the Special Region of Yogyakarta was 210 job seekers who had used e-recruitment. Based on the results of research conducted by researchers in the Special Region of Yogyakarta, what was found was that performance expectancy, effort expectancy, social influence, facilitating conditions together have a significant influence on behavioral intention, and behavioral intention influences the use behavior of job seekers using e- recruitment in the Special Region of Yogyakarta with a p value < 5%, meaning that if performance expectancy, effort expectancy, social influence, facilitating conditions increase, interest in using e-recruitment will also increase, and the higher the level of behavioral intention, the use of e-recruitment behavior will also increase.</em></p>2024-10-14T01:20:29+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6305Analysis Of Factors That Influence Individual Taxpayer Compliance In Jombang Regency2024-10-14T05:55:24+00:00Aliza Karima20013010091@student.upnjatim.ac.idMuslimin Musliminmuslimin.ak@upnjatim.ac.idSofie Yunida Putrisofie.yunida.ak@upnjatim.ac.id<p>The purpose of this study is to analyze the various factors that influence individual taxpayer compliance individual taxpayers in Jombang Regency. Understanding of tax regulations, WPOP awareness, suitability of tax rates, use of tax applications, and service quality are some of the factors that this study examined their influence on individual taxpayers compliance in Jombang Regency, which is the subject of this study. All individual taxpayers registered with the Jombang Primary Tax Service Office are the population in this study. The sampling strategy used is a simple random sampling of each taxpayer with a taxpayer identification number (Nomor Pokok Wajib Pajak - NPWP). The test was conducted on 100 respondents obtained from calculating the Slovin formula in determining the research sample. This study uses Partial Least Squares (PLS) as a statistical testing tool. Based on the results of the study, understanding of tax regulations does not influence individual taxpayers compliance; individual taxpayer's awareness influences individual taxpayer's compliance; suitability of tax rates influences individual taxpayer compliance; use of tax applications does not influence individual taxpayers compliance; and service quality influences individual taxpayers compliance.</p>2024-10-14T05:55:22+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6326The Effect Of Advertising Attractiveness, Influencer Marketing, And Online Customer Review On Smartphone Purchasing Decisions For Generation Z In Surabaya2024-10-14T05:56:43+00:00Mahesa Hamisenamhamisena@student.ciputra.ac.idChristina Sudyasjayantichristina.sudyasjayanti@ciputra.ac.id<p>The usage of smartphones in Indonesia has continuously increased. In 2018, 56.2% of the Indonesian population used smartphones. One of the prominent market leaders is Samsung smartphones, which rank second with the largest market share in Indonesia at 20.99%. Indonesia is predominantly comprised of generation Z, accounting for approximately 27.94% of the total population. The role of digital marketing is highly significant in the decision-making process for smartphone purchases among generation Z. This study aims to determine the influence of Advertising Attractiveness, Influencer Marketing, and Online Customer Review on the purchasing decisions of smartphones by generation Z in Surabaya. This research uses a quantitative research approach. The study population consists of generation Z in Surabaya. The sampling technique employed is purposive sampling. The sample criteria include generation Z aged 15-29 years in Surabaya who have purchased a Samsung smartphone at least once, with a total sample size of 315 respondents. Data collection was conducted by distributing questionnaires to respondents through Google Forms. The research method involves multiple linear regression analysis using the SPSS program. The research results indicate that the significance value for all variables is 0.000 (< 0.05), leading to the conclusion that Advertising Attractiveness, Influencer Marketing, and Online Customer Review have a positive and significant influence on the smartphones purchasing decisions by generation Z in Surabaya.</p>2024-10-14T05:56:41+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6622Unit Cost Analysis Of Medical Rehabilitation Program For Low Back Pain in Type D Private Hospital2024-10-14T05:58:09+00:00Zahrosofi Ahmadahzahrosofi@gmail.comFirman Pribadizahrosofi@gmail.comIetje Nazaruddinzahrosofi@gmail.com<p>Comprehensive health access through the JKN Program is changing the fee-for-service payment paradigm towards a package system. Hospitals that can benefit in the current era with the INA-CBGs payment system are hospitals that can implement cost efficiency. The medical rehabilitation installation is a service unit with various complexities. Efficient cost management requires precise information about the actual unit of service. One way that companies can use to achieve cost efficiency is through an Activity Based Costing System (ABC system). This research is qualitative research using a case study design. Data was obtained through interviews, observations, documentation, and medical records. Cost analysis was carried out using the ABC method, Cost analysis was carried out using the ABC method, then the next step was compared with hospital rates and INACBG claims. The unit cost of the medical rehabilitation program for LBP cases in “A” hospitals using Activity Based Costing obtained a difference of IDR 182,754.39 for hospital rates (32%) and IDR 122,195.25 for INACBG (24%). The unit costs using the ABC method are smaller than the actual costs applied from hospital rates.</p>2024-10-14T05:58:08+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6624Increasing The Effectiveness And Efficiency Of Local Msme Consignment Cooperation With The Vendor System2024-10-14T06:00:58+00:00Fredy Rizaldifredyriz1503@student.esaunggul.ac.idAgus Munandarfredyriz1503@student.esaunggul.ac.id<p>MSMEs have an important role in the Indonesian economy but face challenges in adapting to the digital era and establishing effective collaboration with retail companies. This research aims to develop and evaluate a vendor portal system that can overcome this challenge by increasing the effectiveness and efficiency of consignment collaboration between local MSMEs and retail companies. Using qualitative descriptive methods, this research analyzes the impact of implementing a vendor portal system on consignment business processes, including operational efficiency, transparency, and collaboration between both parties. The research results show that the vendor portal system has succeeded in increasing operational efficiency, providing real-time transparency of sales and inventory data, and facilitating better communication between MSMEs and retail companies. Apart from that, this system also supports government programs in encouraging MSMEs to "Go Digital" and "Upgrade"</p>2024-10-14T06:00:56+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6634The Influence Of Financial Compensation And Work Ethic On The Organizational Commitment Of Employees At PT Perkebunan Nusantara IV Work Unit Palm Oil Mill (PKS) Gunung Meliau2024-10-14T06:02:37+00:00Agustina Icha Mawarni191310202@unmuhpnk.ac.idDevi Yasmindevi.yasmin@unmuhpnk.ac.id<p>The purpose of this study is to examine the impact of financial compensation and work ethic on the organizational commitment of employees at PTPN IV Gunung Meliau Palm Oil Mill Unit. This research employs a quantitative approach. The sample in this study consists of all employees of PTPN IV Gunung Meliau Palm Oil Mill Unit, totaling 125 employees. This study uses multiple linear regression, correlation coefficient, coefficient of determination, F-test, and t-test. The results indicate that financial compensation and work ethic simultaneously affect organizational commitment. Furthermore, financial compensation and work ethic partially have a significant impact on organizational commitment</p>2024-10-14T06:02:35+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6387The Influence Of Total Production, NTP And Grdp On Labor Absorption In The Coconut Plantation Subsector In Riau Province2024-10-14T06:23:56+00:00Shelly Meilizashelly.meiliza7551@grad.unri.ac.idRosyetti Rosyettirosyetti@lecturer.unri.ac.idAny Widayatsariany.widayatsari@lecturer.unri.ac.id<p>This research aims to determine the effect of total production, Farmer Exchange Rate (NTP) and Gross Regional Domestic Product (GRDP) on labor absorption in the smallholder coconut plantation subsector in Riau Province in 2012-2023. In this research, multiple linear regression techniques were used using the Ordinary Least Square (OLS) method. The research results show that the simultaneous test (F test) shows that total production, NTP and GRDP together have a significant influence on labor absorption in the coconut plantation subsector in Riau Province in 2012-2023. Meanwhile, the partial regression test (t test) shows that total production has a positive and significant effect on labor absorption, NTP has a positive and significant effect on labor absorption, and GRDP has a negative and insignificant effect on labor absorption. The results of the coefficient of determination (R2) of the independent variable on the dependent variable obtained a value of 0.973238. This means that the contribution of the independent variables (total production, NTP and GRDP) to the dependent variable (demand for employment) is 97.32% and the remaining 2.68% is influenced by other variables outside the regression model in this research.</p>2024-10-14T06:23:55+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6413Evaluation Of Graha Nusantara’s Operational Risk Management Process Using ISO 31000:20182024-10-14T06:25:36+00:00Savira Rima Auliasavirarima6@gmail.com<p>Graha Nusantara is one of the business units of cooperative x which is engaged in building rental. Since the pandemic in 2020, Graha Nusantara has experienced a decrease in demand for building rentals which has led to a decrease in revenue. In addition, Graha Nusantara has also experienced problems related to its business operations such as canceling events by consumers for various reasons, building maintenance and management, employee management to those related to vendor partners. This causes Graha Nusantara to continue to lose money due to ineffective building operations which can actually be prevented by streamlining Graha Nusantara's operations. This study aims to evaluate operational risk management in the Graha Nusantara business unit, which is a building leasing business, with reference to risk management standards based on ISO 31000. The method used in this research is descriptive qualitative analysis with a case study approach, through interview and documentation data collection techniques. The results showed that risk management has not determined the scope, context and criteria process according to ISO 31000 and nineteen risks with various levels of risk were identified. Therefore, this study recommends handling each risk and it is expected that management establishes a risk management policy, especially operational risk</p>2024-10-14T06:25:35+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6132The Influence Of Culture, Education, And Entrepreneurial Innovation On Entrepreneurial Intention With Entrepreneurial Mindset As Intervening Variable On Management And Business Administration Students Class Of 20202024-10-14T07:17:18+00:00Rizki Adityarizkiaditya368@gmail.comSisca Eka Fitriasiscaef@telkomuniversity.ac.id<p>The study aims to examining the connections among entrepreneurial culture, education, innovation on entrepreneurial intention with entrepreneurial mindset as intervening variable. Questionnaire data are distributed to 102 students from business management and business administration class of 2020 Telkom University who enrolled in small startup business development course for business management and entrepreneurship for business admnistration students, which was taken using snowball sampling methods with a helps from SmartPLS 3. The findings reveal that the the entrepreneurial culture significantly impacts entrepreneurial intention, mindset, and education, while entrepreneurial education has positive influence to entrepreneurial mindset and innovation. Furthermore, entrepreneurial innovation influenced both entrepreneurial mindset and intention. The study also confirmed the direct effects of entrepreneurial mindset to entrepreneurial intention as the final hypothesis.</p>2024-10-14T07:17:16+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6358Financial Development's Role in the 2030 Sustainable Development Agenda: Asian Countries2024-10-14T07:30:27+00:00Suci Rismawatisucirismawati@students.undip.ac.idPurbayu Budi Santosapurbayubs@gmail.com<p>The purpose of achieving sustainable development goals (SDGs) requires the mobilisation of finance and its alignment with sustainability principles. This study intends to examine the influence of financial development on the attainment of Sustainable Development Goals (SDGs) in an economy. Approach - The authors conduct an analysis of a sample comprising 35 Asian countries, focusing on their SDG (Sustainable Development Goals). Patterns and indicative indicators of the Sustainable Development Goals (SDGs). A probit model is used to analyse the effect of Financial development impacting the trajectory of the Sustainable Development Goals. Then, a pairwise Granger causality test is used for Examining the relationship between the Sustainable Development Goals and financial development</p> <p>The results suggest that there is a favourable relationship between financial development and the advancement towards the Sustainable Development Goals. The test for causation There is a reciprocal relationship between financial development and industry, infrastructure, and innovation. Enhancing financial growth and promoting sustainable cities and communities, as well as fostering financial development and taking action on climate change, There is a one-way relationship where gender equality influences financial progress. Research limitations/ramifications - The findings also have implications for the government of a nation as the privately-owned enterprises.</p>2024-10-14T07:30:26+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6394The Influence Of Institutional Ownership And Profitability On Company Value With Dividend Policy As A Moderating Variable2024-10-16T01:00:51+00:00Miles Aritopanmilestingai5@gmail.comSri Hermuningsihhermun_feust@yahoo.co.idRiskin Hidayatriesk_qien@yahoo.com<p>This research aims to examine the influence of institutional ownership and profitability on company value by considering dividend policy as a moderating variable in banking companies on the Indonesia Stock Exchange for the 2017-2022 period. The research method used is path coefficient analysis to test the relationship between variables. Data was obtained from annual reports of banking companies registered on the IDX. The research results show that there is a positive and significant influence between the profitability variable on company value with a significance value of 0.006 (<0.05) while the institutional ownership variable does not have a positive and insignificant influence with a significance value of 0.309 (>0.05). Apart from that, dividend policy as a moderating variable is able to influence the relationship between profitability and company value with a significance value of 0.000 (<0.05), while dividend policy is not able to influence the relationship between institutional ownership and company value. Thus, the conclusion of this research is that institutional ownership has no effect on company value with or without considering dividend policy, while profitability has a direct and significant influence on company value with or without considering dividend policy. Therefore, company management needs to pay attention to these factors in managing company policies and investments to increase long-term company value.</p>2024-10-16T01:00:48+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6464The Influence Of Promotion And Location On The Increase In The Number Of Consumers At Grand Kartika Restaurant2024-10-16T01:02:48+00:00Sri Putri Candeny Zebuaputricanda4@gmail.comYuterlin Zalukhuyuterlin@gmail.comMaria Magdalena Bate’emaria.batee82@gmail.comEliyunus Waruwueliyunuswaruwu@unias.ac.id<p style="font-weight: 400;">This study aims to identify the impact of promotion and location on the increase in the number of consumers at Grand Kartika Restaurant. The method used is a survey. The research population includes visitors and service users of Grand Kartika Restaurant from March to May 2024. The research sample consists of 69 respondents collected through questionnaires. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS Version 22 software. The results of the study show that both promotion and location have a positive effect on the increase in the number of visitors to Grand Kartika Restaurant.</p> <p class="CABSTRACT"><strong><span lang="EN-US">KEYWORDS</span></strong></p> <h3><span lang="EN-US">promotion, location, increase in the number of consumers</span></h3> <p> </p>2024-10-16T01:02:46+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6596Foreign Trade Representative Strategy In Building The Image Of Indonesian Products In Australia2024-10-16T23:26:40+00:00Febyanti Juliasticafebyanti22001@mail.unpad.ac.idAkim Akimakim@gmail.comTeuku Rezasyahrezasyah@gmail.com<p>Trade relations between Indonesia and Australia have been around for a long time. This is proven by the commitment of the two countries to improve trade relations. However, in 2020 trade between the two countries experienced a significant decline due to the Covid-19 pandemic. As representatives of Indonesian trade in Australia, the trade attaché and the Indonesia Trade Promotion Center (ITPC) are crucial institutions in bridging trade between the two countries. So, this research aims to discuss the strategy of Indonesian trade representatives in Australia in building the image of Indonesian products. This research uses qualitative research methods and data collection with literature studies such as previous research, books, and official documents, the concept used is economic diplomacy in analyzing problems. The results of this research show that the strategy of Indonesian trade representatives in Australia was carried out in several stages, namely economic salesmanship, economic networking, image building, and regulatory management.</p>2024-10-16T23:26:37+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6658Generation Z's Perspective On Interest In Buying Fashion Products Through Social Media And The Tiktok Application2024-10-16T03:37:51+00:00Ayu Dwi Astutiadwii9680@gmail.comAbriandi Abriandiabriandi@uta45jakarta.ac.idVirgo Simamoravirgo.simamora@uta45jakarta.ac.id<p>The increased Internet penetration has become a major impetus in increasing the use of e-commerce platforms for online sales. This research is an explanation that aims to find out how social media and Tiktok influence Generation Z's buying interest in shopping fashion products online at DKI Jakarta. The entire Generation Z in the region who used social media and Tiktok to shop for fashion products at least 3 times became the population of this study, with the total number of respondents 208 being selected through the use of purposive sampling techniques. The data collection was carried out with the distribution of Google Forms as one of the forms of questionnaires in DKI Jakarta, and analyzed using SmartPLS 3.0 Partial Least Squares Structural Equation Modeling. (PLS-SEM). The results are proof that social media and Tiktok have a positive and significant influence on Generation Z's buying interest in buying fashion products online. </p>2024-10-16T03:37:49+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6681The Effect Of Incentives On Employee Job Satisfaction At PT Anugerah Firdaus Mandiri : Financial Incentives And Non-Financial Incentives2024-10-16T03:38:49+00:00Achmad Fauziachozzyf@gmail.comKoerniawan Hidajatkoerniawan.hidajat@uta45jakarta.ac.id<p>In the era of globalization and intense business competition, companies must improve their performance and productivity by ensuring high employee job satisfaction. This study aims to examine the influence of financial and non-financial incentives on employee job satisfaction at PT Anugerah Firdaus Mandiri. This research uses the questionnaire distribution method with all 45 employees of PT Anugerah Firdaus Mandiri as the sample. Data were collected through Likert scale-based questionnaires and analyzed using multiple linear regression with SPSS 22 software. The study shows that financial and non-financial incentives have a significant impact on employee job satisfaction at PT Anugerah Firdaus Mandiri. The adjusted R-squared coefficient of 0,464 indicates that the regression model explains 46,4% of the variation in employee job satisfaction. These results highlight the importance of incentives in enhancing job satisfaction, suggesting that management should focus on incentive policies to improve employee effectiveness and productivity.</p>2024-10-16T03:38:48+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6925Competence, Motivation And Facilities And Infrastructure As Determining Factors In Dpmptsp Employee Performance2024-10-16T03:39:32+00:00Tien Yus Tinitien_yustini@uigm.ac.idYessy Noviantyyessynovianty1977@gmail.com<p>This study aims to analyze and prove the influence of competence, motivation, facilities and infrastructure on employee performance to support the success of socialization at the Investment and One-Stop Integrated Service Office (DPMPTSP) in Ogan Komering Ilir Regency. This study is a quantitative study, the population in this study were 115 DPMPTSP employees and the sampling method was saturated sampling. The results of this study indicate that partially competence has a negative and significant effect on employee performance, while motivation, facilities and infrastructure have a significant positive effect on performance. Simultaneously, the variables of competence, motivation, facilities and infrastructure have a positive and significant effect on the performance of DMPTSP employees.</p>2024-10-16T03:39:30+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6142The Effect Of Board Capital On The Efficiency Of Indonesian Commercial Banks In 2020-20222024-10-16T04:18:07+00:00Steven Sanjayassanjaya02@student.ciputra.ac.idLuky Patricia WidianingsihLuky.patricia@ciputra.ac.id<p>This study aims to examine whether Board Capital factors have an effect on the efficiency of state-owned and private commercial banks in Indonesia. This study uses secondary data from annual reports and LinkedIn for 48 commercial banks in Indonesia for the period 2020-2022. The results of the study show that Education Capital does not have an effect on bank efficiency, Experience Capital has a negative effect, and Networking Capital has a positive effect. The significant control variables are NIM, Bank size, Bank age, and Pandemic year. Board of directors' networking becomes an important factor in improving bank efficiency in Indonesia.</p>2024-10-16T04:18:06+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6175The Effect Of Product Innovation And Lifestyle On Brand Trust, Customer Satisfaction And Repurchase Intention2024-10-16T04:18:51+00:00Ade KurniawanAdeabana135@gmail.comParlagutan SilitongaParlagutan@asaindo.ac.id<p>This study aims to identify the relationship between product innovation and lifestyle on brand trust, customer satisfaction and repurchase intention at Pizza Hut Restaurants in the West Jakarta area. The population in this study were all Pizza Hut Restaurant customers in the West Jakarta area. This study involved 230 respondents who were collected using questionnaire distribution with purposive sampling technique. The requirement for purposive sampling is that customers have visited Pizza Hut Restaurants in the West Jakarta Area, at least twice. Data analysis was carried out using Structural Equation Modeling (SEM) with the help of Smart-PLS software. The results of this study indicate a significant influence between product innovation on brand trust, customer satisfaction and repurchase intention. In addition, lifestyle also influences and has a significant impact on brand trust, customer satisfaction and repurchase interest. Brand trust has a significant influence on customer satisfaction. Customer satisfaction also has a significant impact on repurchase intention. As a result, it is important to maintain trust in consumers in an effort to improve purchasing decisions. Therefore, it is important to maintain brand trust and satisfaction in an effort to increase repurchase interest. Because the higher the level of customer trust and satisfaction with a brand, the higher their interest in making repeat purchases.</p>2024-10-16T04:18:49+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6470The Influence Of Financial Performance, Audit Quality, Earnings Management On Tax Avoidance With Capital Intensity As A Moderating Variable2024-10-16T04:19:38+00:00Yosua Manullang123012211005@std.trisakti.ac.id<p>This study aims to analyze and provide empirical evidence on the influence of profitability on tax avoidance; the influence of leverage on tax avoidance; the influence of audit quality and earnings management on tax avoidance; the moderation effect of capital intensity on the relationship between profitability and tax avoidance; the moderation effect of capital intensity on the relationship between leverage and tax avoidance; and the moderation effect of capital intensity on the relationship between audit quality and earnings management with tax avoidance. The research methodology employed is quantitative. Secondary data sources consist of financial reports from companies in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020-2022. The population comprises companies in the infrastructure sector, with a sample size of 111 selected using purposive sampling based on specified criteria. The research employs panel data regression analysis, with data processed using Eviews version 12. Partially, the study finds that ROA, leverage, and audit quality significantly influence tax avoidance, while earnings management does not significantly affect tax avoidance. Capital intensity strengthens the influence of ROA and earnings management on tax avoidance, while weakening the influence of leverage and audit quality on tax avoidance.</p>2024-10-16T04:19:36+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6539The Influence Of Profitability, Solvency And Asset Management On The Rate Of Return On Stock Investment2024-10-16T04:20:31+00:00Meliyanti Sari Hardini123012211036@std.trisakti.ac.idNurhastuty Kesumo Wardhani123012211036@std.trisakti.ac.id<p><em>This research examines the influence of profitability, solvency and asset management on the rate of return on stock investment. This research is based on agency theory and signal theory, which shows how a company's financial performance can influence investment decisions. The analysis was carried out using secondary data from the financial reports of companies listed on the Indonesia Stock Exchange (BEI) in 2022 and 2023, with a sample of companies included in the IDX80 index. The research method used is associative quantitative, which aims to examine the relationship between independent variables (profitability, solvency and asset management) and the dependent variable (rate of return on stock investment). The analysis results show that profitability has a negative influence on the rate of return on stock investment, while solvency and asset management have a positive influence. Descriptive statistical tests, classical assumption tests, and multiple linear regression were used to analyze the data. Profitability is measured using Return on Equity (ROE), solvency is measured by Debt to Equity Ratio (DER), and asset management is measured by Total Asset Turnover. The conclusion of this research emphasizes the importance of good financial performance in increasing stock returns and reducing risks for investors. These findings are relevant for investors and managers in making investment decisions and company management.</em></p>2024-10-16T04:20:29+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6597The Demographical Analysis Of Indonesian Buy-Now-Pay-Later Users Financial Wellbeing2024-10-16T04:21:38+00:00Daffa Kenian Irsyadaffa_kenian@sbm-itb.ac.idTaufik Faturohmantaufik.f@sbm-itb.ac.id<p><em>This study aims to understand what causes financial wellbeing among Indonesian Buy-Now-Pay-Later Users in terms of demographical. A survey from 400 respondents was collected through an online questionnaire from January to June 2024 and analyzed using descriptive statistics, and continued by using Kruksal Wallis and Mann Whitney U in SPSS to test whether there is a statistically significant difference between two or more independent variables. This study is confirmed as the study demonstrates that demographic factors significantly influence financial well-being. These insights emphasize the importance of considering demographic variables when assessing financial health and tailoring financial education, policy-making, and service provision to effectively address the diverse needs of different demographic groups.</em></p>2024-10-16T04:21:35+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6151Analysis Of Marketing Strategies At F2r Dira In Manna South Bengkulu District2024-10-16T07:23:47+00:00Nur Mohammad Syahputranurmohammadsyahputra1@gmail.comTito IrwantoTito.irwanto22@gmail.comYudi Irawan Abiyudiirawanabi@unived.ac.idYun Fitrianoyunfitriano@unived.ac.id<p><em>The aim of the research is to analyze the marketing strategy at F2R Dira in Manna, South Bengkulu Regency. The sample in this study was 55 people, namely 5 employees at F2R Manna, South Bengkulu Regency and 50 customers. The analysis method used is SWOT analysis which consists of an Internal Strategy Factor Matrix (IFAS) and an External Strategy Factor Matrix (EFAS). The result of adding up the strengths is 22.00 while the weaknesses are 11.34, so the internal factor quadrant is 22.00 – 11.34= 10.66, meaning the ability of F2R Dira in Manna, South Bengkulu Regency to utilize strengths and minimize weaknesses. is internal. The opportunity for this strategy is 19.90 and the threat is 11.59. So the external factor quadrant is 19.90 – 11.59 = 8.31, meaning the high ability of F2R Dira in Manna, South Bengkulu Regency in exploiting opportunities and overcoming threats faced by F2R Dira. Dira's F2R strategy in Manna, South Bengkulu Regency supports an aggressive strategy, or SO strategy in the SWOT matrix, namely producing contemporary souvenirs, promoting products through social media and expanding product market areas by selling online.</em></p>2024-10-16T07:23:45+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6440Analysis Of Symbolic Value In Purchasing Imitation Louis Vuitton Bags: Economic Sociology Perspective2024-10-21T10:53:57+00:00Zikri Sharu Ramadhansribudiwihartatik@gmail.comRicardi S. Adnanadnanricardi@gmail.com<p><em>This research aims to explain the symbolic value in influencing the business of buying imitation Louis Vuitton bags which is seen using Beckert's (2009) four market valuation criteria. Based on a survey conducted by the Indonesian Anti-Counterfeiting Society (MIAP), economic losses due to imitation goods in Indonesia continue to increase every year until reaching a peak in 2014 of 65.1 billion rupiah, in 2020 it was recorded at 291 trillion, with a tax loss of 967 billion rupiah and employment of more than 2 million. Control over counterfeit goods is getting stricter. As explained by Cicilia King, Communications Manager for Louis Vuitton (Indonesia), especially in Europe, the company provides education, including to officers at airports, so that they are able to identify whether an item is genuine or fake. Louis Vuitton, according to various records, is the most counterfeited famous brand ( Kompas.com ). Young consumers are increasingly buying imitation products from luxury brands. Because late childhood is a time of searching for identity and a time of change (Asyia et al., 2022; Sofianita, 2015). This research uses Beckert's theory in the article The social order of markets (2009). Researchers used a qualitative approach with a case study type of research. The findings in this research explain that market valuation criteria consisting of standardization, cognitive anchoring, normative legitimacy, and social positioning are explained in this case study.</em></p> <p><strong>KEYWORDS : </strong>Symbolic Value, Imitation, Louis Vuitton, Qualitative, Case Study</p>2024-10-16T00:00:00+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6683The Effect Of Live Streaming Selling And Product Quality On Women's Fashion Repurchase Interest At Shopee2024-10-16T07:32:06+00:00Arivia Anandaariviaananda@gmail.comKoerniawan HidajatKoerniawan.hidajat@uta45jakarta.ac.id<p> Online selling is nothing new in today's marketing system. Many people have been shopping online since they became familiar with the internet, so after the pandemic ended, people are already too comfortable with shopping online. In buying and selling products, the most common transaction is social networks such as Shopee because this application makes it easy for sellers to have a web page that can be connected to share information and communicate between sellers and buyers. Live Streaming has become a new trend in online shopping and the high competition for product quality is something that must be considered by sellers. The purpose of this study is to determine and explain the effect of live streaming selling and product quality on repurchase interest in women's fashion at Shopee. This research uses quantitative methods. Collecting questionnaire data with a Likert scale and using SmartPLS (Partiqal Least Squares) software to analyse the data. The results showed that live streaming sales affect repurchase intention and product quality does not affect repurchase intention in fashion products at Shopee.</p>2024-10-16T07:32:04+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6685The Effect Of Content Creators And Customer Reviews On Consumer Purchase Interest In Tiktok Social Media2024-10-16T07:34:25+00:00Susanti Ningsihsntswt.ss@gmail.comKoerniawan HidajatKoerniawan.hidajat@uta45jakarta.ac.id<p>The currently growing TikTok social media presents an opportunity for entrepreneurs to promote products and services to consumers through digital marketing. The thing that sellers do to increase sales is to consistently create interesting and viral content. Creativity in content creation is needed whose impact will be very influential in attracting buyer interest and changing consumer perceptions. This study aims to determine and explain the effect of content creators and customer reviews on consumer buying interest in TikTok social media. Quantitative research method. Questionnaire data collection with a Likert scale. Data analysis with SmartPLS. The results show that content creators have an effect on buying interest and customer reviews have no effect on buying interest.</p>2024-10-16T07:34:23+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6706Omnichannel Based Integrated Marketing Communication At Tripatria Innovation Marketing Program2024-10-16T07:35:33+00:00Aliya Khoirunnisa21311537@students.uii.ac.idEndy Gunanto Marsasi183111301@uii.ac.id<p><em>This study explores the application of an Integrated Marketing Communication (IMC)-based omnichannel approach in Tripatria's Innovation Marketing Program. This program aimed to increase brand awareness and consumer trust through an integrated online marketing strategy. The program, conducted over six months, successfully engaged general consumers and healthcare professionals, leading to increased interactions on social media and product purchases. The findings highlight the significant impact of a well-executed omnichannel strategy on consumer behavior and brand perception and emphasize the need for continuous innovation and adaptation in marketing strategies to remain competitive in the dynamic healthcare market. Future research should investigate the long-term effects of such marketing programs on customer loyalty and retention.</em></p>2024-10-16T07:35:25+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/5754Implementation Of The Activity Based Management Method For Cost Efficiency After The Covid 19 Pamdemi At CV. Natural Palembang2024-10-16T23:00:11+00:00Okta Arianingsihokta@gmail.comAlwi Alwiokta@gmail.comSri Mardianaokta@gmail.com<p><em>This study aims to calculate the cost efficiency of carpet production from abaca fiber using the Activity Based Management method and whether the Activity Based Management method used can reduce non-value added costs. This study used qualitative analysis techniques. The types of data used were primary and secondary data. From the analysis conducted at CV Natural Palembang, there were 7 activities which were value-added activities. Weighing, placing the ataka banana fiber in the place where the abaca fiber is separated, removing the colored abaca fiber on the clothesline, selecting the size of the carpet that has been made, checking the quality of the finished goods, sending and storing the finished goods to the warehouse. cost efficiency of 12.2%, CV Natural Palembang has not implemented the demity Based Management (ABM) method in the production process and calculating the costs of its production activities. Companies should apply the Activity Based Management (ABM) method in the production process and calculate the cost of production activities</em><em>.</em></p>2024-10-16T23:00:07+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6468The Role of Audit Committee to Decrease Audit Report Lag2024-10-16T23:15:38+00:00Deny Maulana123012211065@std.trisakti.ac.id<p><em>This study aims to investigate the role of the audit committee as a moderator in reducing audit report lag, with independent variables being audit complexity, board size, and board meetings' impact on audit report lag. The sample comprises 96 infrastructure sector companies listed on the Indonesia Stock Exchange for the years 2022-2023.The findings reveal that the audit complexity (ACX) variable does not significantly positively influence audit report lag, while the board size (BOS) variable does not significantly negatively affect audit report lag. However, the board meetings (BOM) variable shows a significant negative impact on audit report lag. Furthermore, the audit committee (ACOM) strengthens the influence of audit complexity (ACX) on audit report lag and also enhances the influence of board size (BOS) on audit report lag. However, the audit committee (ACOM) does not strengthen the influence of board meetings (BOM) on audit report lag. In summary, this study sheds light on the moderating role of the audit committee in reducing audit report lag, highlighting the varying effects of audit complexity, board size, and board meetings on audit report timeliness within the IDX infrastructure sector.</em></p>2024-10-16T23:15:29+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6582The Effect Of Audit Committee And Capital Structure On Financial Performance In Energy Sector Companies Listed On The Indonesia Stock Exchange2024-10-16T23:21:20+00:00Mutiara Raudatul Jannahmutiararj.2802@gmail.comAmellia Pratiwiamelliapratiwi2579@gmail.comFarah Margaretha Leonfarahmargaretha@trisakti.ac.id<p>The purpose of this study is to obtain empirical evidence regarding the influence of independent variables consisting of audit committee size, audit committee independence, audit committee financial expertise and capital structure on financial performance. The companies used in this study are energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2023. The number of research samples was 17 companies with a total of 102 data that met the criteria using the purposive sampling method. The results of the study obtained are that the size of the audit committee and capital structure have a positive significant effect on financial performance. Meanwhile, the variables of the independence of the audit committee and the financial expertise of the audit committee have no effect on financial performance. This study builds on previous research by adding capital structure variables as independent variables. The implication of this research that has been carried out is to provide direction for financial managers in terms of selecting competent audit committee members and paying attention to the management of the capital structure in order to achieve the company's goals. For investors, it is best to choose a company that has an effective audit committee and a balanced capital structure.</p>2024-10-16T23:21:16+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6605The Influence of Transformational Leadership and Organizational Justice on Innovative Work Behavior: the Mediating Role of Psychological Capital and Knowledge Sharing2024-10-16T23:23:12+00:00Adrian Ajrurrahmanadrian.ajrurrahman@ui.ac.idElok Savitri Puspariniadrian.ajrurrahman@ui.ac.id<p>Innovative work behavior is every Civil Servant (PNS) must have to encourage individuals to produce new thoughts, methods and work processes that can be used to increase organizational efficiency and effectiveness. Research on innovative work behavior for civil servants still needs to be widely researched, especially in developing countries. For this reason, this research aims to identify the influence of transformational leadership, organizational justice, psychological capital, and knowledge sharing on innovative work behavior. Data collection was carried out in a single cross-sectional using purposive sampling. The research sample was obtained from Civil Servants who work at State Institutions of Government in Indonesia. The data was processed using Structural Equation Modeling (SEM) with the Partial Least Square SEM (PLS-SEM) with 385 respondents. The results of this study prove a positive and significant relationship between transformational leadership, organizational justice, psychological capital, and knowledge sharing on innovative work behavior. In addition, empirical results show that psychological capital and knowledge sharing can partially mediate the relationship between transformational leadership and organizational justice on innovative work behavior. State Institutions of Government are expected to receive input and suggestions regarding the implementation of leadership and organizational policies so that employees have a positive psychology and a desire to share knowledge and skills so that they can create new ideas as organizational innovations.</p>2024-10-16T23:23:10+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/5845Panel Data Analysis With Mediating Variables In The Production Performance Model In Malang City Industry2024-10-17T00:13:41+00:00Meilina Retno Hapsarimeilina@unigamalang.ac.idMitha Endah Apriliamitha_endah@unigamalang.ac.idMaulana Abdul Rahmanmaulana@unigamalang.ac.id<p>The development of the industrial sector is able to provide a strategic role in the economy. One of the efforts made to improve industrial performance is to find out the factors that influence production performance in industry. This research has a purpose to determine the effect of number of workers and production quantity on production performance as seen from production value in Malang City Industry, where production quantity is a mediating variable. This research is quantitative research. This data source is secondary data from Malang City Industrial data. The samples in this research were small and medium industries in Malang City for several years. Based on the panel data analysis result with mediating variables, show the number of workers has a significant effect on the amount of production. The number of workers does not have a significant effect on production performance. The amount of production has a significant effect on production performance. The number of workers has a significant effect on production performance through the amount of production. Therefore, it is hoped that industrial leaders need to increase the number of workers so that production increases, and the increased production will increase the performance of industrial production in Malang City.</p>2024-10-17T00:13:38+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6144Impact National Strategic Program Transportation Sector On Export Performance In Indonesia2024-10-17T00:15:15+00:00Yohannes Baptista Irawanirawan.yb@gmail.comJahen Fachrul Rezkijahen.fr@ui.ac.id<p>The study aims to identify the impact of transport infrastructure development policies on Indonesian export performance. The case on this study is the National Strategic Program (PSN) of the transport sector, which has begun to implemented in stages over time and between different locations since 2017. The study also compares the impact of policy between regions on Java Island and regions outside Java Island. By using the Callaway and Sant'Anna Difference-in-differences (CSDID) method, the study analysed the impact of policy interventions on the PSN province (province in which there is a PSN transport sector) compared to the Non PSN Province (Province in which there is no PSN Transport sector). The results of the study found that after the intervention of policy and the availability of international ports, the Province of PSN has a 33,9% higher export performance than the Non-PSN Province. The research also found that policy interventions had a significant impact partially in the region outside of Java. The research also found that policy interventions only partially had a significant impact in the region outside of Java, because the existence of policy intervention and the availability of international ports, the PSN Province outside Java Island had an export performance of 59,5% higher than the Non-PSN Province</p>2024-10-17T00:15:13+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6171Effect Of Earnings Management, Leverage, And CSR On Tax Avoidance With GCG As Moderating Variable2024-10-17T00:17:46+00:00Wulandari Hidayantitantinah.ak@upnjatim.ac.idTantina Haryatiwdrihy@gmail.com<p>This study aims to test and analyze the effect of Earning management, leverage, and CSR on Tax avoidance with moderated by independent commissioners for GCG. Property and real estate companies are the population used in this study, where the processed companies are companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Quantitative approach is used in research”using secondary data in the form of financial statements”for 2018-2022. The purposive sampling method is one of the methods used for research, from this method researchers get 15 real estate companies as research samples. This study uses partial least squares (PLS) and SmartPLS 3. The results of this study indicate that earnings management and leverage have no significant impact on tax avoidance. GCG is unable to moderate Earning Management, Leverage, and CSR on Tax Avoidance because the P-Values are less than 0.5%. While Corporate Social Responsibility has a significant effect on Tax Avoidance because the P-Values are greater than 0.5%. The results of this study can be good input to the government or companies in the best possible taxation practices, so that practices that utilize tax avoidance can be used. <em> </em></p>2024-10-17T00:17:43+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6562Entrepreneurial Self-Efficacy In Entrepreneurial Intention: The Mediating Role Of Entrepreneurial Education2024-10-17T00:19:19+00:00Luqman Aminannisafajri@unimus.ac.idAnnisa Fajriannisafajri@unimus.ac.id<p><em>Unemployment, poverty and social inequality are big challenges for Indonesia in entering the free market and global competition.Today, individuals with a college degree experience stiff competition and difficulty in finding employment. Limited employment opportunities which have resulted in high unemployment rates have increased awareness of the importance of entrepreneurship. However, students' interest in entrepreneurship is still relatively low, causing them to hesitate to start a business because they are risk averse. Entrepreneurial intention, as the main predictor of entrepreneurial behavior, is important in understanding the entrepreneurial process. Factors influencing entrepreneurial intentions, especially entrepreneurial self-efficacy, have been widely researched.Apart from that, the role of the entrepreneurial ecosystem in forming entrepreneurial intentions has also received attention.This research investigates the influence of the entrepreneurial ecosystem, entrepreneurial education, and individual factors such as entrepreneurial self-efficacy on entrepreneurial intentions among business students. The findings show that the entrepreneurial ecosystem has a positive effect on entrepreneurial intentions, in line with previous research in the Western context. In addition, entrepreneurial education and individual factors such as entrepreneurial self-efficacy mediate this relationship. Practical implications include the need for universities to support students in developing an entrepreneurial mindset and improve entrepreneurship education to foster creativity. Limitations, such as the focus on business students and the cross-sectional design, offer avenues for future research to explore broader populations and use longitudinal designs.</em></p>2024-10-17T00:19:16+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/5753Comparative Analysis Of Calculation Of Expedition Services Using Full Costing And Variable Costing Methods (Case Study at PT. Pulau Indah Maju Palembang)2024-10-18T06:19:34+00:00Natasyah Aliyah Ramadinanatasyah@gmail.comAlwi Alwinatasyah@gmail.comFrans Habrizonsnatasyah@gmail.com<p><em>This research has purpose to know how the calculation of tariffs for public goods transportation services with the company method and compared with full costing and variable costing approaches at PT. Pulau Indah Maju Palembang. This research was conducted using a comparative descriptive analysis technique that compares 3 methods in calculating freight forwarding rates, namely the company method, the full costing method, and the variable costing method. The data collection method used to obtain data and information that supports and complements each other regarding the calculation of freight forwarding rates is an interview with the main director of PT. Pulau Indah Maju, Observations, and documentation.</em></p> <p><em>The results of the research are for colt diesel trucks, the company's method is more profitable than the full costing and variable costing approach, for the ankle truck the company's method is more profitable than the full costing and variable costing approach, and for tronton trucks, the variable costing approach is more profitable than the company's method and the full costing approach. </em></p> <p><em>From the data analysis that has been carried out, the following conclusions can be drawn: there is no significant difference in the steps for determining the rate of delivery of goods. The absence of such a difference lies in the basis for determining tariffs.</em></p>2024-10-18T06:19:30+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/5253Factors Affecting Employee Achievements At Bank Mandiri Persero Medan Kredit Card Unit Region I2024-10-18T07:14:57+00:00Christine Caroline Pangaribuanchristinecarolinepangaribuan@gmail.comYeni Absahchirstinecarolinepangaribuan@gmail.comRulianda Purnomo Wibowochirstinecarolinepangaribuan@gmail.com<p>The purpose of this study is to identify and evaluate the impact of Bank Mandiri Persero Medan Credit Card Unit Region I / Sumatra 1 management skills on employee achievements using employee participation as an intervening variable. This study only examined employees of Bank Mandiri Persero Medan Credit Card Region Unit. Sumatra has 1 to 60 employees. The census sampling strategy uses a comprehensive sample size of 60 people to observe each member of the population. The research instrument was a questionnaire. In this study, hypotheses were evaluated using path analysis. The results show that management skills at Bank Mandiri Persero Medan Credit Card Unit Region I/Sumatra 1 had a positive and significant impact on employee participation. Bank Mandiri Persero Medan Credit Card Unit Region I / Sumatra 1's employee achievements was positively influenced by management skills and employee participation. Management skills has a significant and positive impact on employee participation at Bank Mandiri Persero Medan Credit Card Unit Region I / Sumatra 1.</p>2024-10-18T00:00:00+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6883Moderation Of The Internal Control System On Factors Influencing The Quality Of Regional Financial Reporting2024-11-08T06:30:38+00:00Novita Sarinovitasari@unib.ac.idFadli FadliFadli_abdullah@yahoo.co.idHerawan Herawanherawansyah@unib.ac.idVika Fitranitavika.fitranita@unib.ac.id<p>This study examines the Influence of Government Accounting Standards, SIMDA Implementation, and Human Resource Quality on the quality of local government financial reports, taking into account the moderating effect of the internal control system. It was conducted in 34 Regional Work Units (SKPD) in the Bengkulu province with 99 respondents. The results indicate that government accounting standards, SIMDA Implementation, and Human Resource Quality do not have a significant impact on the quality of local government financial reports. The internal control system does not moderate the impact of government accounting standards, but it does moderate the influence of SIMDA implementation and human resource quality on the quality of financial reports. There are limitations in the research sample due to some SKPD having employees who do not meet the research criteria.</p>2024-10-18T00:00:00+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6533The Influence Of Audit Fee And Competency On Audit Quality Moderated By Professionalism At Kaps In Indonesia2024-10-18T13:18:33+00:00Rani Chrisna Putrichrisna.rani123@gmail.comRida Perwita Sariridaps.ak@upnjatim.ac.idRizdina Azmiyantirizdina.a.ak@upnjatim.ac.id<p>This research aims to examine and analyze the influence of audit fee and competency on audit quality which is moderated by professionalism at KAP in Indonesia. The type of research applied in this research is a quantitative approach. The selected population was all auditors who worked at KAPs in Indonesia and were registered in the 2023 IAPI Directory. The sample was selected using convenience sampling techniques and obtained 97 respondents. This research uses WarpPLS 8.0 software as a data analysis tool. The research results show that audit fee and competency can influence audit quality at Indonesian KAP. Professionalism can also strengthen the influence of audit fee on audit quality, but cannot moderate the influence of competency on audit quality at KAPs in Indonesia.</p>2024-10-18T13:18:30+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6904Analysis Of The Marketing Mix And Its Influence On Purchasing Decisions On The Prasetya Products2024-10-18T13:21:38+00:00Tien Yus Tinitien_yustini@uigm.ac.idYuliza Betty Harleoniyulizabettyharleoni@gmail.comMarzuki Aliemarzuki_alie@uigm.ac.id<p>This study aims to identify, study and analyze the marketing mix of The Prasetya and The Influences in Customer Decisions to by product of The Prasetya. This study used qualitative research methods, with data collection techniques observation, interviews and explore theh types of open-ended questions where information is free to provide in depth information to be used as research data. The data analyzed is the result of interviews with employees, customers and experienced human resourch of UMKM using analyctical techniques including data reduction, data presentation and levers or cunclusions. The result of this study that marketing mix of The Prasetya has been able to influence consumer purchasing decisions and increase sales turnover and customers always make repeat purchases for the product and also increase the company's profits so that the company's goals can be achieved.</p>2024-10-18T13:21:35+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6928The Effect Of Price And Content Marketing On Skintific Product Purchase Decisions In Medan Sunggal District, North Sumatra2024-10-18T13:22:30+00:00Eka Dewi Setia TariganAprilsitepu@ymail.comIda RoyaniIdahalim18@gmail.com<p>The aim of this research is to determine the influence of price and content marketing on purchasing decisions for Skintific products. This research uses quantitative methods. The population in this study were in Medan Sunggal Sub-district, North Sumatra. The number of samples in this research was 100 samples. Data was collected by distributing questionnaires to respondents using Google Form. The results of data processing show that the price variable has a positive and significant influence on purchasing decisions for Skintific products. The content marketing variable has a positive and significant influence on purchasing decisions for Skintific products. Simultaneous research also shows that price and content marketing also have a positive and significant influence on purchasing decisions for Skintific products</p>2024-10-18T13:22:26+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6979Identification Of Accountability With Competence, Community Participation And Information Technology In The Village Of Langkat District2024-10-18T13:23:35+00:00Anggi Pratamatamaanggi21@gmail.comErlina Erlinaerlina@usu.ac.idSirojuzilam Sirojuzilamsirojuzilam@usu.ac.idIskandar Mudaiskandar1@usu.ac.id<p>This study aims to examine the effect of village government competence, community participation and utilization of information technology on accountability in villages in the Langkat Regency area. This research design is associative quantitative research. Data collection using a questionnaire with 244 respondents consisting of Planning, Budgeting, Administration, Reporting and Data Compilation in 47 villages in the Langkat Regency area. This research uses the SEM-Partial Least Square (PLS) approach. PLS is a component or variant-based Structural Equation Modeling (SEM) equation model. The results of this study indicate that the competence of village government, community participation and utilization of information technology have a positive effect on the accountability of village financial management. The implications of the results of this study prove that village financial accountability can be identified by factors of village government competence, community participation and the use of information technology that is adopted effectively and on target.</p>2024-10-18T13:23:32+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7005Exploring The Contributions Of 5-Star Hotels In Bali Indonesia, To Social Development Pillars Of The SDGs: A Descriptive Qualitative Analysis2024-10-18T13:24:59+00:00Yulita Suryantariyulitasuryantari@ecampus.ut.ac.idHubertina Karolina Ngarbinganhubertina@ecampus.ut.ac.idEfraim Bavo Priyanaefraimbavo@ecampus.ut.ac.id<p>The Sustainable Development Goals (SDGs) are a global development agenda designed to address economic, social, environmental, legal, and governance challenges. Tourism, including the hospitality industry, is a key sector highlighted within the SDGs framework. This study aims to examine the role of five-star hotels in Bali in advancing the SDGs, particularly focusing on the social development pillar. Using a descriptive qualitative method, the findings reveal that both five-star hotels in this study have implemented several relevant indicators of the SDGs' social pillar. Hotel A supports SDG 1 (No Poverty) through local employment and social security programs; SDG 2 (Zero Hunger) by distributing food packages to employees and their families; SDG 3 (Good Health and Well-being) through employee welfare programs; SDG 4 (Quality Education) via career development; and SDG 5 (Gender Equality) by promoting women in management roles. Meanwhile, Hotel B emphasizes SDG 1 through Corporate Social Responsibility (CSR) initiatives, SDG 3 by providing health insurance, SDG 4 through staff training, and SDG 5 by fostering an inclusive work environment. These findings demonstrate that the hospitality sector can contribute significantly to the SDGs in Indonesia, particularly in Bali as a major tourist destination. The measures taken by these hotels can serve as a model for sustainable social development practices within the hospitality industry.</p>2024-10-18T13:24:56+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7079Taxonomy Of Successful Digital Transformation Adoption Of Software As A Service Cloud Accounting Services For SMES2024-10-18T13:31:13+00:00Endar Pradesaendar.pradesa@unpari.ac.idRatih Eka Saktiratih.ekasakti@unpari.ac.idMetha Aditya Putrimetha.adityaputri@unpari.ac.id<p>Information technology such as software as a service can be used to improve business transformation, accuracy and efficiency of business information which can realize the competitiveness of SMEs. There are several advantages and conveniences offered by technological transformation using software as a service to SMEs, namely payments are paid in stages or paid according to usage. This can save time, reduce operational costs, reduce space requirements, make it easy to access, facilitate the data analysis process. After several advantages have been described, the figure for the use of information systems in the form of Software as a Service is still quite small in Indonesia. This research uses the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The aim of this research is to test and prove that the variables Individual Factors, Social Factors, Perceived Ease of Use, Perceived Usefulness, Attitude Toward Using, Behavior Intention to Use influence each other. Quantitative research methods are a type of research that is systematic, planned and clearly structured from the beginning until the creation of the research design. The aim of quantitative research is to develop and use mathematical models, theories and hypotheses related to phenomena. The results of this research show that all variables Individual Factors, Social Factors, Perceived Ease of Use, Perceived Usefulness, Attitude Toward Using, Behavior Intention to Use have a positive influence on each other.</p>2024-10-18T13:31:10+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7188The Effect Of Transactional Leadership And Work Skills On Employee Performance Mediated By Work Discipline At The Research And Development Agency Of Lahat Regency2024-10-18T13:31:58+00:00Titi Hasanah01023682328005@student.unsri.ac.idIsnurhadi Isnurhadiisnurhadi@Unsri.ac.idMuhammad Ichsan HadjriMuhammadIchsanHadjri@Unsri.ac.id<p>This study aims to determine the effect of transactional and work skills on employee performance mediated by work discipline at the Research and Development Agency of Lahat Regency. 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. Transactional leadership has a positive and significant effect on work discipline, 2. work skills have a positive and significant effect on work discipline, 3. work discipline has a positive and significant effect on employee performance, 4. transactional leadership has a positive and significant effect on employee performance, 5. work skills have a positive and significant effect on employee performance, 6. transactional leadership has a positive and significant effect on employee performance through work discipline, 7. Transactional leadership has a positive and significant effect on employee performance through work discipline, Transactional leadership has a positive and significant effect on employee performance through employee performance, and Work skill has a positive and significant effect on employee performance through employee performance through work discipline.</p>2024-10-18T13:31:56+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6841Maximizing Profit Growth: How Net Profit Margin And Return On Assets Interact With Firm Size2024-10-20T05:13:24+00:00Erisa Aprilia Wicaksarierisa@mail.unnes.ac.idKris Brantas Abiprayukrisbrantas@mail.unnes.ac.idAngga Pandu Wijayaapwijaya@mail.unnes.ac.idBogy Febriatmokobogy@mail.unnes.ac.idTiara Yuliantitiarayulianti73@gmail.com<p>This study aims to analyze the effect of net profit margin and return on assets on profit growth by adding firm size as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange. The population in this study comprises property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique is determined using purposive sampling based on criteria set by the researchers, resulting in a sample of 52 property and real estate companies. Panel data regression and moderated regression analysis (MRA) are used to analyze the data. The results of this study indicate that the net profit margin variable does not affect profit growth, while return on assets has a significant effect on profit growth. Furthermore, firm size can moderate the effect of net profit margin on profit growth. However, firm size cannot moderate the effect of return on assets on profit growth. Based on the results of this study, it is expected that future researchers can add other factors that may influence profit growth. In selecting moderating variables, it is hoped that future researchers will choose appropriate moderating variables to strengthen profit growth.</p>2024-10-20T05:12:45+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6322Analysis Of Factors Influencing Consumer Purchase Intention For Electric Cars: A Case Study In Greater Jakarta2024-10-20T05:14:48+00:00Anissa Claritaclaritaanissa@gmail.comDony Abdul Chaliddonny.abdul@ui.ac.id<p>The demand for electric cars has significantly increased in recent years, but it represents only a small fraction of the total new vehicles sold globally. This study aims to analyze the factors influencing consumer purchase intentions towards electric cars in the Greater Jakarta area (Jabodetabek). Using a survey method, data were collected from individuals who are considered capable of purchasing electric cars, either through installment plans or cash payments, and analyzed using partial least squares structural equation modeling (PLS-SEM) to test the research hypotheses. The results indicate that government incentives, ease of access to charging infrastructure, perception of resale value, product diversification, social influence, environmental concern, and consumer attitudes significantly and positively influence purchase intentions towards electric cars. However, the perception of purchase price did not show a significant effect. The findings suggest that strategic initiatives by policymakers and manufacturers, such as continuous government incentives, expansion of charging infrastructure, and effective marketing strategies leveraging social influence and environmental benefits, are crucial for promoting electric car adoption in Jabodetabek. This study provides valuable insights for understanding consumer behavior towards electric cars in emerging markets and offers useful information for enhancing market penetration.</p>2024-10-20T00:00:00+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6509Work Life Balance As A Moderating Variable On The Influence Of The Green Organizational Culture Variable On Employee Performance2024-10-21T08:43:16+00:00Budi Sulistyo Nugrohonbudi.nugroho@gmail.comTeguh Setiawan Wibowoteguh10setiawan@gmail.comSubawa Subawasubawaprakoso@yahoo.comFarid Alfalaki Hamidfalfalaki@gmail.comArif Nurrahmanarifnurrahman0725@gmail.com<p>This research is quantitative research with an exploratory approach, an approach that uses previous research as the main foundation pillar for building the article's argumentation building. The data used in this research is primary data obtained from PTPN employees spread throughout Indonesia from Sumatra to Papua. The amount of data obtained was 500 data from the 500 employees. The questionnaire contains 5 statements, namely strongly agree, agree, normal/so-so, disagree, and strongly disagree. These data were analyzed using the Smart PLS 4.0 analysis tool.</p>2024-10-20T00:00:00+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7082The Effect Of Financial Literacy On Students' Behavior In Managing Finance (Case Study Of Students In Bandar Lampung)2024-10-20T05:17:16+00:00Mahathir Muhammadtechnobiz@teknokrat.ac.idDefia Riski Anggarinidefiariski@teknokrat.ac.idBerlintina Permatasariberlintina.permatasari15@gmail.com<p>This study aims to examine the effect of the importance of financial literacy in terms of basic financial knowledge, financial attitudes, and financial behavior on student behavior in managing finances. The sample in this study were all students in Bandar Lampung with a total sample of 100 respondents from various universities in Bandar Lampung. Sampling using random sampling method. This type of research is quantitative using primary data and measurement using a Likert scale. The data analysis technique used is Multiple Linear Regression. The results showed that 1). Basic Knowledge of Finance has a negative and insignificant effect on Financial Management Behavior. 2). Financial attitude has a negative and insignificant effect on Financial Management Behavior. 3). Financial Behavior Has a Positive and Significant Effect on Financial Management Behavior.</p>2024-10-20T05:17:13+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7083The Effect Of Entrepreneurial Orientation And Human Capital On Tapis Business Resilience With Social Capital As Moderating Variable2024-10-20T05:18:05+00:00Cinthya Bellacinthya22001@mail.unpad.ac.idAsep MulyanaAsep.mulyana@unpad.ac.idYudi Ahmad FaisalYudi.ahmad@unpad.ac.id<p>The rise of Micro, Small, and Medium Enterprises (MSMEs) increases inevitable competitors and business fields that continuously change. The existence of competition makes the SMEs should face many opportunities and threats. The researcher would like to know more about how entrepreneurial orientation, human capital, and social capital could affect Tapis business resilience in Bandar Lampung. This research used the survey method, which is a type of quantitative approach. Respondents of this research are 119 tapis craftsmen in Bandar Lampung, the researcher will use Smart PLS 3.0 to process data. The result of this research shows that entrepreneurial orientation has a positive and significant effect on business resilience, human capital does not affect business resilience, social capital positively moderates the effect of entrepreneurial orientation on business resilience, and social capital does not moderate the effect of human capital on business resilience.</p>2024-10-20T05:18:02+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/5198Social Media User’s Engagement’s Function And Measurements On Marketing Communication 4.02024-10-21T08:44:18+00:00Bogie Wardana Satriyonegorosatriyonegoro@gmail.comNiken Febrina Ernungtyasnikenfebrina@gmail.com<p>In the era of Industry 4.0, social media user engagement contributed to the effectiveness of marketing communications. Companies that use social media as communication marketing channels are still trying to define the concept of engagement according to the subjective understanding and definition of measurement offered by social media insights. This article provides an update on the concept of social media user engagement in the context of marketing communication in Indonesia. Through a qualitative approach to the study of literature and interviews with some informants who use social media as a marketing communication platform, it was found that the involvement of social media users serves to measure and find patterns of content that are effectively used for marketing communication. In general, social media user engagement can also be grouped into three dimensions: affective, cognitive, and behavioral engagement.</p>2024-10-21T08:44:15+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6404The Influence Of Price And Service Quality On Customer Satisfaction Of Bus 27 Trans Route Malang – Bandung Through Purchasing Decisions2024-10-21T08:45:10+00:00Ghaluh Iedmu’ammar Iedmu’ammarghaluhiedmuammar@student.telkomuniversity.ac.idPutu Nina Madiawatipninamad@telkomuniversity.ac.id<p>Transportation plays an important role in facilitating human mobility in carrying out various activities such as work, education, tourism and traveling. The current situation has given rise to increasingly fierce competition between various modes of transportation, including air, sea and land. This research aims to determine the direct influence of price and service quality on purchasing decisions and to test the indirect influence of price and service quality on customer satisfaction through purchasing decisions. The research method in this research is descriptive and quantitative. The sampling technique used in this research is a non-probability sampling technique with a focus on purposive sampling, and using the Cochran formula to obtain a sample of 100 respondents in the study. The analytical method used in this research is structural equation modeling-partial least squares (SEM-PLS). Based on the results of hypothesis testing, it shows that price has a direct influence on purchasing decisions, service quality has a direct influence on purchasing decisions, purchasing decisions have a direct influence on customer satisfaction, and price has an indirect influence on customer satisfaction through purchasing decisions and service quality has an indirect influence on customer satisfaction. through purchasing decisions.</p>2024-10-21T08:45:07+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7089The Effect Of Green Marketing Mix On Purchase Intention Of Ecoprint Fashion With Environmental Awareness As A Mediating Variable In Generation Z On Social Media2024-10-21T09:22:41+00:00Dwi Gema Soegestidwigema10@gmail.comDiana Saridiana.sari@unpad.ac.idYevis Marty Oesmanyevisyosh@yahoo.com<p>This research aims to examine the influence of the Green Marketing Mix on Purchase Intention for ecoprint fashion with Environmental Awareness as a Mediating Variable in Generation Z on Instagram Social Media, with a sample size in this study of 200 Gen Z respondents on Instagram social media. Data collection in this research was done by distributing questionnaires. This analysis technique uses the Structure Equation Model (SEM-PLS) using the SmartPLS 3.0 program with outer modelmeasurements: convergent validity, discriminant validity, reliability test, and inner model measurements; Coeficient Determinant of (R2), Significance (tvalue). The results of this research show that green marketing mix has a significant effect on purchase intention, green marketing mix has a significant effect on environmental awareness, environmental awareness has a significant effect on purchase intention and there is an indirect effect between the green marketing mix variables on purchase intention through environmental awareness.</p>2024-10-21T09:22:38+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7124Collaborative Pentahelix Model In Overcoming Stunting Anomalous Increase In Stunting Rate In Bengkulu Province2024-10-21T09:24:05+00:00Edriwan Mansyuredriwanmansyur@gmail.comJulius Habibijuliushabibi@unived.ac.idUmi Badriyahedriwanmansyur@gmail.comSupardi Supardisupardisudarman@gmail.comHartian Pansorihartianpansor@unived.ac.id<p>Stunting is a national problem that is still a concern because it relates to the nutritional condition of toddlers as the nation's next generation. The Bengkulu Province Government launched the Pentahelix collaboration involving five elements: academia, business, communities, government, and media, to reduce stunting rates. This study aims to identify, describe, and analyze the collaboration of the pentahelix model in accelerating the reduction of stunting in Bengkulu Regency. The type of research used in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data analysis technique consists of four analysis components: data collection, data condensation, data presentation, and drawing conclusions or verification. Based on the research results, the five pentahelix elements contribute according to their respective functions. The implementation of collaboration is Several elements in Pentahelix still have obstacles in terms of implementing collaboration between related stakeholders. So, the advice that can be given for implementing this collaboration is that the TJSL Forum as a business element is expected to immediately contribute to the stunting problem in Bengkulu Province. As part of the pentahelix, the community is expected to play a more active role in becoming cadre members to minimize delays in data collection and management. Social media should be improved for consistency in posting health content about stunting.</p>2024-10-21T09:24:02+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7136Analysis Of The Influence Of Digital Marketing Strategy Through Search Engine Optimization (SEO) In Increasing Sales Of Msme Products In Indonesia2024-10-21T09:25:10+00:00Owen De Pinto Simanjutakdepintojunta1k@gmail.comRoberto Roy Purbarobertoroypurba@gmail.com<p>This research aims to analyze digital marketing strategies through Search Engine Optimization (SEO) in increasing product sales. The object of this research is MSME actors in Indonesia. The inscriptors used in digital marketing are Accessibility, Interactivity, Entertainment, Credibility, Irritation, Informativeness. This type of research is a descriptive research with a quantitative approach and the analysis used is a partial Least Square (PLS) model analysis carried out by evaluating the outer model and evaluating the inner model. The number of respondents representing MSME actors was 150 respondents. The results of the study show that Accessibility has a significant positive effect on Product Sales. Accessibility has no positive and insignificant effect on SEO (Search Engine Optimization). Credibility has a positive but not significant effect on Product Sales. Credibility has a significant positive effect on SEO (Search Engine Optimization). Entertainment has a significant positive effect on Product Sales. Entertainment has a positive but not significant effect on SEO (Search Engine Optimization). Informativeness has a significant positive effect on Product Sales. Informativeness has a significant positive effect on SEO (Search Engine Optimization). Interactivity has a positive but not significant effect on Product Sales. Interactivity has a positive but not significant effect on SEO (Search Engine Optimization). Irritation had a positive but not significant effect on Product Sales. Irritation has a significant positive effect on SEO (Search Engine Optimization).</p>2024-10-21T09:25:07+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6348The Influence Of Good Corporate Governance On Firm Value With Financial Performance As A Moderation2024-10-21T14:46:30+00:00Arisky Andrinaldoarisky.andrinaldo@univbinainsan.ac.idIndrawati Mara Kesumaindrawati_marakesuma@univbinainsan.ac.idRetno Ulfayatun Hidayahretnoulfa@stiebipranaputra.ac.idRandi Alfarizi1901010070@mhs.univbinainsan.ac.id<p>The aim of this research is to determine the effect of good corporate governance on firm value in food and beverage companies on the Indonesia Stock Exchange with financial performance as a moderating variable. This research is quantitative research. The number of companies in the food and beverages subsector consists of 30 (thirty) companies. The sample in this research consisted of 13 companies over 5 years. Data collection is carried out through financial reports. This research data was analyzed using a moderation test. The findings of this research indicate that 1) There is an influence of financial performance on firm value. 2) There is an influence of Independent Commissioners on firm value. 3) There is an influence of Independent Directors on firm value. 4) There is an influence of Independent Audit on firm value. 5) There is a moderating influence of the Independent Commissioner's financial performance on firm value. 6) There is a moderating influence of independent directors' financial performance on firm value. 7) There is a moderating influence of financial performance on Independent Audit on firm value in Food and Beverage Companies on the Indonesian Stock Exchange.</p>2024-10-21T14:46:26+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6773The Influence Of Economic Value Added (EVA), Return On Assets (ROA) On Stock Prices With Market Value Added (MVA) As A Moderating Variable2024-10-29T02:51:41+00:00Retno Ulfayatun Hidayahretnoulfa@stiebipranaputra.ac.idAde Famalikaadefamalika@univbinainsan.ac.idArisky Andrinaldoarisky.andrinaldo@univbinainsan.ac.idYuli Nurhayatiyuli_nurhayati@univbinainsan.ac.idNur Uswatun Hasanauswatunnur512@gmail.com<p><em>The aim of this research is to ascertain the influence of Economic Value Added (EVA), Return on Assets (ROA) on stock prices with Market Value Added (MVA) as a moderating variable in retail sector companies on the Indonesian Stock Exchange for the 2017-2022 period. The research methodology used is a quantitative method. The research population and sample consisted of 30 data. In this research, the data collection techniques used in this research were documentation and library research techniques. Data were analyzed using panel data regression, Microsoft Excel 2010 and Eviews Version 12 were used to process the data. Findings: The results of the t test (partial) on the Economic Value Added (EVA) variable (X1) obtained a calculated t value of 0.434167 < t table, namely 2.048407142 and a sig value. 0.6676 > 0.05, then H1 is rejected. The results of the t test (partial) on the Return on Assets (ROA) variable obtained a calculated t value of 12.77570 > t table, namely 2.048407142 and a sig value. 0.0000 < 0.05, then H2 is accepted. The results of the t test (partial) on the moderating variable Market Value Added (MVA) are able to moderate Economic Value Added (EVA) and obtain a sig level value. is 1.288399 > 0.05 and the sig.prob value is 0.2094 < 0.05, then H3 is accepted. The results of the t test (partial) on the Market Value Added (MVA) moderating variable are able to moderate the Return on Assets (ROA) to obtain a sig level value. is -0.916624 < 0.05 and the sig.prob value is 0.3681 > 0.05, then H4 is rejected.</em></p>2024-10-21T14:47:57+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7000The Relationship Between Service Quality And Consumer Satisfaction At UD She Water In Gunungsitoli City2024-10-21T14:49:06+00:00Hermanius Laiah3rman.1234569@gmail.comYupiter Mendrofah3rman.1234569@gmail.comOtanius Laiah3rman.1234569@gmail.com<p><em>The purpose of this research is to find out whether there is a relationship between service quality and consumer satisfaction and to find out how big the relationship is between service quality and consumer satisfaction at UD She Water in Gunungsitoli City. The research used in this study is quantitative research. The sample in this study was the entire population, which was 35 people. Data collection techniques. Data collection techniques used observation, questionnaires and interviews. Based on the results of the study, the researcher drew the following conclusions: 1. The implementation of proper service quality will have an impact on increasing customer satisfaction in any company including UD. She Water. 2. From the calculation of the correlation coefficient above, (rxy) item number 1 was obtained at 0.7070 and for N = 35 at a significant level of α = 5%, the data rtable = 0.334 was obtained. By referring to the valid invalid criteria, item number 1 in the questionnaire with rxy, namely 0.7070> 0.334, is concluded to be valid. 3. From the calculation of the correlation coefficient between variables X and Y, rxy = 0.7388 is obtained, then the correlation coefficient value is consulted in the r Product Moment critical value table. For N = 35 at a significance level of 5% rtable = 0.334. Thus, rxy> rtable or 0.7388> 0.334 is obtained.</em></p>2024-10-21T14:49:03+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7001The Influence Of Marketing Strategy On Consumer Purchasing Decisions At Transcom Megatronik, Gunungsitoli City2024-10-21T14:50:24+00:00Budiwati Halawabudiwatihalawa38@gmail.comOtanius Laiabudiwatihalawa38@gmail.com<p style="font-weight: 400;">The purpose of the study was to determine the effect of marketing strategies on consumer purchasing decisions and to determine how much influence marketing strategies have on consumer purchasing decisions at Transcom Megatronik, Gunungsitoli City. The type of research used in this study is quantitative research. So the sample in this study was 36 people, this sampling was 36 because there were 36 consumers at Transcom. Data collection techniques used observation, questionnaires and documentation. Based on the results of the study conducted by the researcher, it was found that the Marketing Strategy at Transcom Megatronik, Gunungsitoli City was still not optimal and needed to be improved in order to attract product purchasing decisions at Transcom Megatronik, Gunungsitoli City. From the observations made by the author throughout the study, the author saw that consumers did not really know the products that would be sold because the marketing strategy was not optimal. And from the results of the study, the author concluded that the better the marketing strategy at Transcom Megatronik, Gunungsitoli City, the more purchasing decisions at Transcom Megatronik, Gunungsitoli City.</p>2024-10-21T14:50:21+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/7002Analysis Of Village SDGS System In Sustainable Development In Loloana'a Gido Village, Gido District, Nias Regency2024-10-21T14:51:26+00:00Kasiaman Waruwukasiamanwar@gmail.comSophia Molinda Kakisinamolindasophia@gmail.comMartha Surya Dinata Mendrofakasiamanwar@gmail.com<p style="font-weight: 400;">The phenomena that occurred at the research location were as follows: 1) lack of active participation of village communities in the development process; 2) lack of basic infrastructure development such as roads, electricity, and internet access is very important for village progress; 3) lack of sustainable management of natural resources to protect the environment and ensure the availability of resources for future generations.</p> <p style="font-weight: 400;">The purpose of this research is to find out how the Village SDGs System and sustainable development in Loloana'a Gido Village, Gido District, Nias Regency.</p> <p><em style="font-weight: 400;">The research approach used in this study is a qualitative approach. The data collection techniques used are observation, documentation and interviews. And the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. Based on the results of the interview above, it can provide an explanation of the Analysis of the Village SDGs System in Sustainable Development in Loloana'a Gido Village, Gido District, Nias Regency. Analysis of the Village SDGs system is an important approach to understanding the objectives of SDGs can be implemented in an integrated manner at the village level.</em></p>2024-10-21T14:51:22+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6421The Analysis Of The Relationship Of Total Quality Management (TQM) And Knowledge Management (KM) On The Organisational PerformanCE Of PT. Birawidha Garda Santosa2024-10-22T08:06:51+00:00Eny Kuswidiyantienykuswidiynti@gmail.comTresna Priyana Soemarditsoemardi@eng.ui.ac.id<p>The challenge of managing security services (Satpam) requires guaranteed service quality in order to increase business sustainability and competitiveness. This study aims to determine the influence of Total Quality Management (TQM) to Knowledge Management (KM) and the influence of TQM to Organizational Performance (KO) and the influence of KM as mediation role between TQM and KO, besides to determine the relationship between sub-dimension TQM and KM in the construct of research relationship model. The desain of this research uses field survey approach (questionnaires). The research sites are in operating areas of PT BGS in Indonesia which spread across 11 provinces of Indonesia with population 1014 security personnels. The sampling number in this study is 144 respondents uses proportional random sampling. Analytical methods used in this study are Structural Equation Model test with the help of SMAT Partial Least Square (SmarPLS) app with the stages measurement model evaluation (validity and reliability), structural model evaluation (to determine strength of the R2 relationship between laten exogen variable), measurement model testing and hypothesis testing. The research results show that TQM has a significant positive effect on KM and KO as shown by p-values of 0.000 and 0.010 respectively. KM also has a significant positive effect on KO as indicated by a p-value of 0.000. KM as a mediating variable has an influence as an enabling factor in achieving organizational performance.</p>2024-10-22T08:06:49+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6406Motivation for Implementing Halal Standards of Food and Beverage MSMEs in DKI Jakarta2024-10-26T09:41:51+00:00Retno Titisariretro.tirtasari@ui.ac.id<p>The MSME industrial sector is a vital economic driver and the primary pillar of Indonesia's economic structure. In 2019, Indonesia's GDP totaled IDR 15.83 trillion, with MSMEs accounting for IDR 9.48 trillion. Halal certification for MSMEs has become a strategic priority for the government as it seeks to strengthen the MSME industry and increase global competitiveness. Despite the fact that this halal certification is being regarded as a critical instrument for MSMEs' comeback, the bulk of them still lack it. As a result, this study focuses on the variables that encourage MSMEs (reputation enhancement, religiosity, process improvement, product quality improvement, and market share) to accelerate the adoption of halal standards among halal food and beverage producers in DKI Jakarta. To do this, the researchers used a quantitative research methodology. Primary data were acquired by surveys and processed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that all five criteria have a considerable beneficial impact on driving MSMEs to apply halal standards, with market share being the most effective factor. Finally, internal motivation is crucial to the adoption of halal standards among halal food and beverage MSMEs in DKI Jakarta.</p>2024-10-25T00:00:00+00:00##submission.copyrightStatement##https://jurnal.unived.ac.id/index.php/er/article/view/6770Determination Of Self-Identity Construction Through Integration Of Self-Identity Theory And Adventure Tourism: A Case Study Of Surfing Activities On The South Coast Of Java2024-10-28T08:58:52+00:00Nurdina Prasetyonurdina@stiepari.ac.idPranoto Pranotopranoto@stiepari.ac.idSukrisno Sukrisnosukrisno@stiepari.ac.idIdah Kusuna Dewiindahkusumadewi71@gamial.com<p>This research explores the role of self-identity in motivating young Indonesian tourists to participate in adventure tourism, specifically learning to surf on the southern coast of Java. Using a qualitative approach with two-phase interviews, this study involved participants from diverse cultural backgrounds who took surfing lessons at Menganti Beach, Widarapayung, and Parangtritis. Data analysis identified five key constructs influencing attitudes and participation intentions: novelty-seeking, connection to "sporty" and "surfer" identities, perceived mastery of the activity, and social value of the experience. The results indicate that surfing is viewed as a means of expressing and developing self-identity, with social aspects and the role of surf instructors emerging as significant factors. This research reinforces self-identity theory in the context of adventure tourism consumer behavior in Indonesia, providing valuable insights for developing more effective marketing strategies and tourism experiences. Practical implications include the development of tourism products that align with young tourists' self-identity, while theoretical implications encompass the expansion of self-identity theory application in the context of adventure tourism in developing countries.</p>2024-10-28T00:00:00+00:00##submission.copyrightStatement##