EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

Increasing University Students Intentional Use Of QRIS E-Payment

Herman Paleni, Suyadi Suyadi, Tiara Permata Indah — Sun, 11 May 2025 07:13:50 +0000

This research examines the variables affecting students' intentions to utilize QRIS e-payment, with a focus on students enrolled in Bina Insan University of management program, despite earlier studies on QRIS adoption has made extensive use of the Technology Acceptance Model (TAM), mixed results point to the need for more investigation. Using the Slovin with a margin of error (0.05), a sample of 270 respondents was chosen from the population of 825 students in this research. To make sure the sample was representative, stratified proportional sampling was used. Using structural equation modeling, hypotheses were evaluated. The results of the study show that students' interest in utilizing QRIS is highly influenced by perceived ease of use and perceived risk. However, student enthusiasm in utilizing QRIS was not significantly impacted by perceived usefulness. This result raises the possibility that adoption may not be fueled only by the useful advantages of QRIS. Rather, it emphasizes how important it is for service providers to concentrate on enhancing transaction security and fostering user confidence. Promoting QRIS adoption among students may be more successful if its security features are improved and users worries regarding data security and financial stability are addressed. Future studies should examine how additional elements, such perceived social influence and institutional trust, affect student intentions to utilize QRIS.

Determinants Customer Satisfaction: Multiple Moderation Models Of Service Quality At Tourist Object Gubak Hills In Islamic Business Perspective

Risya Hidayani Pratiwi, Muhammad Kurniawan; Ersi Sisdianto — Fri, 30 May 2025 14:28:48 +0000

This study aims to examine the impact of tourist facilities and price on customer satisfaction at Gubak Hills, with service quality as a moderating variable. Utilizing a quantitative method with a descriptive approach, the research involved 108 tourists who have visited Gubak Hills and reside in Bandar Lampung. Data was collected through questionnaires, and Smart PLS was used for structural equation modeling. The findings indicate that tourist facilities positively influence service quality, which significantly moderates the relationship between facilities and customer satisfaction. Similarly, price has a positive effect on customer satisfaction, with service quality enhancing the relationship between price and satisfaction. However, the study acknowledges limitations due to reliance on subjective perceptions, which may introduce bias and affect data accuracy. These insights are valuable for tourism managers seeking to improve visitor experiences and satisfaction at Gubak Hills.

The Effect Of Green Tourism Marketing On Green Trust To Increase Green Purchase Intention Ecotourism Destination Study

Kharisma Azmi Yoningsih, Andy Mulyana — Fri, 30 May 2025 14:52:52 +0000

Tourism is a rapidly growing sector of the global economy. The tourism sector contributes significantly to a nation's foreign exchange earnings. On the other hand, the development of the tourism sector has both positive and negative impacts on culture, socio-cultural life, and demographic conditions. This study focuses on green tourism marketing, green trust, and green purchase intention, particularly for ecotourism destinations. The research is located in Greater Bandung, specifically at Taman Hutan Raya Ir. H. Djuanda in Bandung Regency, chosen because Greater Bandung recorded a high number of domestic tourist visits, totaling 6.8 million in 2022. Therefore, the research aims to analyze (1) the effect of green tourism marketing on green trust, (2) the effect of green tourism marketing on green purchase intention, (3) the effect of green trust on green purchase intention, and (4) the effect of green tourism marketing on green purchase intention through green trust. The research method is quantitative, with data collected through questionnaires from a sample of 130 people. Data analysis was conducted using the SmartPLS 4.0 application. The results indicate that (1) green tourism marketing significantly affects green trust, (2) green tourism marketing significantly affects green purchase intention, (3) green trust significantly affects green purchase intention, and (4) green tourism marketing significantly affects green purchase intention through green trust.

Individual Performance Level Through Self Esteem, Self Efficacy And Locus Of Control In Islamic Perspective

Rifky Widodo; Ersi Sisdianto; Okta Supriyaningsih — Fri, 30 May 2025 15:01:32 +0000

This research aims to analyze the influence of self-esteem, individual efficacy, and locus of control on employee performance at the Regional Development Planning Agency (Bapperida) from an Islamic perspective. It seeks to understand how positive psychological factors contribute to enhancing employee productivity and how Islamic principles can be applied to improve these factors, ultimately impacting work quality. Employing a quantitative approach with a descriptive design, the study focuses on Bapperida employees. Data is collected through a questionnaire assessing the effects of self-esteem, efficacy, locus of control, and performance. The data will be analyzed using regression analysis to test the relationships between variables, along with Smart PLS (Partial Least Squares) to evaluate the structural relationship model and understand the long-term effects of these psychological factors on performance. However, the findings may be influenced by respondents' subjective perceptions, as individual experiences and interpretations of Islamic teachings can affect responses. The study is limited to Bapperida, which may restrict the generalizability of the results to other organizations. Ultimately, the findings indicate that while self-esteem does not positively influence individual performance, both self-efficacy and locus of control have significant positive effects on employee performance.

The Influence Of Islamic Corporate Social Responsibility, Intellectual Capital, And Independent Commissioners On Financial Performance Moderated By Risk Management

Siti Salamah, Dirvi Surya Abbas — Fri, 30 May 2025 15:05:57 +0000

Financial performance plays an important role in a company, and good financial services can have a positive effect on the company. The purpose of this study is to investigate and demonstrate the influence of Islamic Corporate Social Responsibility (ICSR), intellectual capital, and independent commissioners on financial performance, with risk management as a moderating variable. The research population consists of companies listed on the Jakarta Islamic Index 70 (JII 70) during the period 2020–2023, with a sample of 17 companies selected using purposive sampling. Data were analysed using Moderated Regression Analysis (MRA). The results indicate that ICSR has a negative impact on financial performance, intellectual capital has a significant positive impact, while liquidity has a significant negative impact on financial performance. Risk management can moderate the effect of ICSR on financial performance. Risk management cannot moderate the effect of IC on financial performance, but it can moderate the effect of independent commissioners on financial performance. This study can complement existing theories and research findings, provide references for improving and enhancing company performance, and assess benefits.

Analysis Of The Influence Of Financial Literacy, Ease Of Use, Risk Perception, And Decision To Use QRIS As Digital Payment On FE Students Of Sarjanawiyata Tamansiswa University Yogyakarta

Desniawaty Desniawaty, Pristin Prima Sari, Johannes Maysan Damanik — Fri, 30 May 2025 15:09:08 +0000

The purpose of this study is to assess the influence of financial literacy, ease of use, and risk perception on the decision to use QRIS in students of the Faculty of Economics, Sarjanawiyata Tamansiswa University. This study uses a kunitative research method, and sampling is carried out with a purposive sampling approach. This study involved 100 active FE UST students. Data collection was carried out through a questionnaire distributed through a google form with a likert scale of 1-5. Data validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests were carried out using the SPSS Ver 25 statistical tool. The results of the study show that partially, the financial literacy of FE UST students has a positive and significant effect on their decision to use QRIS; the ease of use of QRIS has a positive and significant effect on their decision to use QRIS; and the perception of risk negatively affects their decisions. Simultaneously, this shows that financial literacy, ease of use, and risk perception positively and significantly influence QRIS decisions.

The Effect Of Service Quality, Place And Promotion On Purchasing Decisions For Yamaha N-Max Motorbikes At Ksm Nanga Pinoh Melawi Regency

Heru Prawira, Helman Fachri — Fri, 30 May 2025 15:12:30 +0000

This study aims to analyze the effect of service quality, location, and promotion on purchasing decisions. Data collection was conducted through questionnaires, and to ensure the accuracy and reliability of the questionnaires, two test tools were used, namely validity test and reliability test. In the analysis, multiple linear regression was used to evaluate the relationship between the dependent variable (purchase decision) and independent factors (service quality, location, and promotion). The results showed that location, advertising, and service quality all had a significant impact on consumers purchasing decisions. With a significance level of 0.000 and a calculated F-value of 504.080, the F-test shows that together these independent factors have a major influence on purchasing decisions. The value of the coefficient of determination (R2) indicates that the three independent variables can explain 94.0% of the variance of the purchase decision. The study emphasizes the importance of service quality, location, and promotion in shaping customer behavior, as well as providing valuable insights for companies looking to improve their marketing strategies.

The Effect Of Service Quality And Price On Purchasing Decisions For Honda Genio Motorbikes At PT Nusantara Surya Sakti In Kubu Raya

Fikriansyah Fikriansyah, Sukardi Sukardi — Sat, 31 May 2025 08:16:23 +0000

This study aims to determine whether there is a relationship between quality and price on purchasing decisions. With a data collection strategy using a questionnaire and a sample size of 100 respondents, this study uses an associative methodology. Respondents are consumers who buy Honda Genio Motorbikes aged 17-50 years. The statistical methods used in the analysis include: multiple linear regression, correlation coefficient and determination, simultaneous test (F test), and partial test (t test). The data were linear, normally distributed, and showed no signs of multicollinearity; these findings were confirmed by the standard assumption tests. The variables have a strong relationship with each other, as indicated by the correlation value of 0.842. Based on the coefficient of determination (R2) value, the variables included in this study contributed 71.0% to the purchase decision, while the remaining 29% was influenced by other factors not included in this study. The study shows that service quality and price have a significant influence on purchasing decisions.

Improving Higher Education Performance Through Strategic Collaboration And Intellectual Capital: A Path To Competitive Advantage

Irsan Aras, Iskandar A A, Andala Rama Putra Barusman, Defrizal Defrizal — Sat, 31 May 2025 08:37:15 +0000

This research aims to explore how strategic collaboration and intellectual capital can improve higher education performance and achieve competitive advantage. The main objective of this study is to identify the relationship between strategic collaboration, intellectual capital, and the performance of higher education institutions, as well as how these three elements can be used synergistically to achieve competitive advantage. The research method used is a quantitative approach with the population of all private universities (PTS) in the LLDikti II Region, which totals 197 private universities. The data analysis technique uses the Structural Equation Models (SEM) approach with the help of the SmartPLS program package. The results of the study show that strategic collaboration has a positive and significant impact on higher education performance. In addition, intellectual capital was also found to contribute significantly to improving the performance of the institution. The combination of strategic collaboration and intellectual capital resulted in a greater improvement in higher education performance compared to each element separately. These results show that institutions that adopt a collaborative approach and manage their intellectual capital will tend to have better performance and are able to compete more effectively in the global education market. Based on these findings, the study recommends that higher education institutions should increase their collaborative efforts, both inside and outside the institution, as well as invest in the development and management of intellectual capital.

The Effect Of Promotion And Location On The Purchase Decision Of Honda New Vario 150 CBS Motorcycle At PT Tunas Dwipa Matra Melawi Regency

Ricky Ramadhan, Sukardi Sukardi — Sat, 31 May 2025 08:42:57 +0000

This study aims to identify the effect of promotion and location on the purchase decision of Honda New Vario 150 CBS motorcycle at PT Tunas Dwipa Matra, Melawi Regency. This study adopts associative approach with purposive sampling method. A total of 100 respondents who had bought a Honda New Vario 150 CBS motorcycle at PT Tunas Dwipa Matra became part of this research sample. Data analysis was conducted using multiple linear regression through SPSS software version 25. The testing process in this study includes validity, reliability, normality, linearity, and multicollinearity. Hypothesis testing is done by using simultaneous test (F test) and Partial Test (t test). Based on the results of hypothesis testing, both simultaneously (F test) and partially (T test), it can be concluded that promotion and location together have a significant positive impact on purchasing decisions. In addition, both also show an independently positive and significant influence on the purchase decision.

Analysis Of The 7P Marketing Mix At Panorama Hejo, Sentul

Rezki Orientani, Anisa Zahwa Akbara — Tue, 10 Jun 2025 09:27:31 +0000

Tourism from 2021 to 2023 has continued to show growth in West Java, particularly in the Bogor Regency/City area. The increasing competition in the tourism industry demands that stakeholders be able to compete by focusing on the marketing mix. Panorama Hejo is a new nature tourism attraction and accommodation in the Sentul area, established in 2023. The urgency of this research to help identify the overall 7Ps and how to develop them to make the destination more attractive to tourists. This is particularly relevant due to several complaints found in Google Reviews from tourists who have previously visited Panorama Hejo in Bogor. Therefore, this study is expected to identify the 7Ps marketing mix according to both stakeholders and tourists, assess the potential for development, and provide recommendations for improvement for Panorama Hejo. The research was conducted through field observations and interviews with stakeholders and tourists who were able to provide information regarding the marketing mix of Panorama Hejo.

Sustainable Ecotourism In Keranggan Village: Economic, Socio-Cultural, And Environmental Insights

Novita Uki Hutami; Nihan Anindyaputra Lanisy — Tue, 10 Jun 2025 09:30:38 +0000

Ecotourism development is considering as a part of implementation of sustainable tourism development that emphasizes on community empowerment for achieving the equality of economic growth, socio-cultural improvement, and environment sustainability. This study aims to analyze the economic, socio-cultural, and environmental impacts on the management of Keranggan Village Ecotourism. The researchers conduct quantitative research by collecting primary data with questionnaires on 100 tourism workers in Keranggan Recency that uses the analysis technique of Structural Equation Model- Partial Least Square (SEM-PLS) 4.0. Based on hipotesis test, economic factors are not the most important, meanwhile socio cultural and environmental factors are the main factors for the sustainability of community based ecotourism. In order to achieve the sustainability, it is necessary to increase the infrastruktur for educating and training as well as empowering the community.

Model Of Adoption And Sustainability Of E-Wallet Use Of Dana, OVO, And Gopay In Surakarta City: A Technology Acceptance Model Approach

Septana Wulandari, Rochman Hadi Mustofa — Tue, 10 Jun 2025 09:33:18 +0000

The rapid development of technology in Indonesia has brought great changes in many aspects of life, one of which is financial technology. The rapid advancement of technology can help many sectors, one of which is the Indonesian financial industry. This study aims to evaluate the structural model of adoption of e-wallet use by utilizing the Technology Acceptance Model theory among the people of Surakarta City. The research method used is quantitative through questionnaire distribution. The sampling technique used was purposive sampling, and the data was examined through the Partial Least Squares (PLS) method in Structural Equation Modeling (SEM) analysis. The results of the study explained that the structural model developed in this study is feasible to be used as an instrument for measuring the factors that influence a person to adopt an e-wallet.

Improving Efficiency In Small Construction Projects: A Project Management Body Of Knowledge Approach

Mutiara Alena Azizah, Gatot Yudoko — Tue, 24 Jun 2025 07:28:28 +0000

Indonesia’s construction sector relies on foreign investment and meeting international standards for quality, safety, and sustainability, which boosts competitiveness in large-scale infrastructure. This study examines CV. PPA, a construction company in East Java, focusing on the Type 48 housing project. Using the Project Management Body of Knowledge (PMBOK) framework, specifically in Project Scope Management and Project Integration Management, the research identifies key inefficiencies in scope definition, resource allocation, and activity integration. Data were gathered through interviews with the company’s Director and other employees, analyzed with PMBOK, and used to propose project improvements and derive lessons for future initiatives. Findings highlight practical insights to enhance CV. PPA’s project efficiency and offer recommendations for other companies within Indonesia's construction sector, emphasizing structured project management to achieve sustainable growth.

The Effect Of Supervision And Standard Operational Procedures (SOP) On Employee Performance With Work Discipline As An Intervening Variable

Erika Widyastutie, Nurul Qomariah, Ni Nyoman Putu Martini — Tue, 24 Jun 2025 07:31:57 +0000

The goals of the organization are not only dependent on technology, but more dependent on the human resources who carry out their work. The ability to provide optimal work results to meet the needs of the organization as a whole is a contribution to employee performance. Having employees who have good performance and quality is the hope of every leader in order to achieve the goals of the organization. This study aims to test and analyze the effect of supervision and Standard Operating Procedures (SOP) on employee performance with work discipline as an intervening variable in the Nursing section of the Kalisat Regional Hospital. The population used in this study were all employees in the Nursing section of the Kalisat Regional Hospital and the sample size was 130 respondents. The method of analysis and hypothesis testing uses variance-based SEM testing or Partial Least Square (SEM-PLS) with the WARP-PLS program. The results showed that supervision has a positive and significant effect on employee performance and work discipline. Standard Operating Procedures (SOPs) have a positive and significant effect on work discipline but are not significant to employee performance. Work discipline has a positive and significant effect on employee performance. Supervision and Standard Operating Procedures (SOP) have a positive and significant effect on employee performance with work discipline as an intervening variable.

The Role Of Customer Satisfaction As A Mediation Of The Influence Of Celebrity Endorsement And Brand Image On Customer Loyalty Of Kopi Kapal Api In West Bandung

Henty Emiliawati, V. Santi Paramita — Tue, 24 Jun 2025 07:39:37 +0000

This research aims to analyze the influence of celebrity endorsement and brand image on customer satisfaction which is mediated by the satisfaction of Kapal Api coffee customers in West Bandung. The type of research used in this research is quantitative. The population in this study were consumers who made repeated purchases of Kapal Api coffee. Meanwhile, the number of samples taken was 100 respondents using purposive sampling technique. This research uses analytical tools in the form of validity tests, reliability tests, classical assumption tests, multiple regression tests using SPSS version 25 tools and the Sobel test. The results of this research are 1) celebrity endorsement has a positive effect on customer loyalty 2) brand image has a positive effect on customer loyalty 3) celebrity endorsement has a positive effect on customer satisfaction 4) brand image has a positive effect on customer satisfaction 5) customer loyalty has a positive effect on satisfaction customers 6) customer satisfaction can mediate the influence of celebrity endorsement on customer loyalty 7) customer satisfaction can mediate the influence of brand image on customer loyalty.

Achieving Pro-Environmental Attitudes Through Integration Of Entrepreneurial Values In Professional Teacher Education Students

Naila Marom Salsabila, Muh Sabandi — Tue, 24 Jun 2025 07:42:31 +0000

Increased exploitation of nature and environmental damage are the sources of problems of biodiversity population in Indonesia. This phenomenon occurs with the role of integration of modern entrepreneurial values based on desires through pro-environmental education of Teacher Professional Education (PPG) students in Indonesia. This study aims to analyze the effect of integration of green entrepreneurial values through entrepreneurial organizations as mediation on pro-environmental behavior. The research approach used is a quantitative survey with a nonprobability sampling data collection method on 104 teacher professional education (PPG) students in Indonesia. Path model analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study showed a significant effect except for green leadership and green power management resources on pro-environmental behavior. In addition, the mediation of green entrepreneurial orientation also had an insignificant effect. These findings emphasize the urgency of the approach to integrating entrepreneurial values to increase pro-environmental behavior in teacher professional education (PPG) students as prospective professional teachers.

The Effect Of Transfer Pricing, Foreign Ownership, And Capital Intensity On Tax Avoidance

Bulan Eprila Eprila, Septi Wulandari Chairini — Tue, 24 Jun 2025 07:51:09 +0000

This research is crucial due to the need to understand the influence of capital intensity, foreign ownership, and transfer pricing on tax evasion practices in non-cyclical consumer sector companies listed on the IDX during the 2021–2023 period. Given the substantial contribution of this sector to the economy, evaluating how these companies manage their tax responsibilities is highly relevant. The study employs a quantitative approach using panel data regression, alongside estimation techniques such as the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). To ensure the model's accuracy, the coefficient of determination test is applied. The findings reveal that transfer pricing has a significant impact on tax evasion, while foreign ownership and capital intensity do not show a notable influence. However, when considered simultaneously, all three variables affect tax evasion. These results provide valuable insights for policymakers aiming to mitigate tax evasion practices and offer an empirical contribution to the existing taxation literature.

Green Accounting And Material Flow Cost Accounting (MFCA) For The Sustainable Development Of Palm Oil Companies In Indonesia

Mega Arisia Dewi — Tue, 24 Jun 2025 07:54:24 +0000

The MFCA concept is anticipated to introduce a new approach in supporting the achievement of the SDGs, particularly in the environmental sector. This study aims to explore the impact of implementing green accounting and material flow cost accounting on the sustainable development of oil palm plantation companies in Indonesia. The data analysis method employed is multiple linear regression. The findings indicate that both green accounting and material flow cost accounting (MFCA) have a positive and significant influence on the sustainable development of palm oil plantation companies in Indonesia. Companies that incorporate green accounting into their financial reporting not only gain public trust but also enhance their ability to operate sustainably. This highlights that aligning corporate growth with environmental stewardship can significantly contribute to long-term business sustainability. Consequently, stakeholders should advocate for companies to prioritize environmental protection and social responsibility alongside profitability.

The Influence Of Occupational Health And Safety (K3) On Employee Performance With Job Satisfaction As An Intervening Variable

Untung Wredhi Lestari, Nurul Qomariah, Ni Nyoman Putu Martini — Tue, 24 Jun 2025 07:56:55 +0000

The success of human resource management is reflected in the performance of employees who are able to fulfill their responsibilities very well, so that the company can achieve the predetermined targets. The study aimed to determine and analyze the effect of Occupational Safety Health (K3) on employee performance with job satisfaction as an intervening variable study at PT Rolas Nusantara Medika Jember Regency. This research uses quantitative methods. The population studied in this study were employees of PT Rolas Nusantara Medika at 2 Hospitals, 5 Clinics and Head Office offices in Jember Regency, totaling 260 people and sampling using purposive sampling method. The analysis technique used SEM-PLS analysis with the help of Warp-PLS software. The results showed that Occupational Health and Safety (K3) had a positive and significant effect on job satisfaction and employee performance. Job satisfaction has a positive and significant effect on employee performance. Occupational Health and Safety (OHS) and organizational culture have a positive and significant effect on employee performance through job satisfaction.

The Effect Of Financial Technology, Financial Inclusion, And Innovation On MSME Performance Financial Literacy As Moderation

Sri Ayem, Septiana Wahyu Prasetyaningtyas — Tue, 24 Jun 2025 08:00:01 +0000

The purpose of this study is to examine the relationship of financial literacy in Magelang district with the in fluence of fintech, innovation and finalcial inclusion on the performance of micro, small and medium enterprises (MSMEs). Data from 84 participants were used, which were then analyzed using IBM SPSS version 23. Small and medium enterprise (MSME) participants in the service, trade, and manufacturing sectors of Magelang district were surveyed for this study. Using purposive sampling as its data research technique, this study utilized quantitative methodology. The researcher collected data by having participants fill out an online survey using Google Forms. The analysis approach used SPSS and MRA. The results obtained show that financial technology and inclusion have a significant positive effect, while innovation is not significant. Financial literacy strengthens business performance related to fintech and innovation, but not financial inclusion. While future researchers can explore additional factors that can be reviewed to see the implications of the goal to strengthen the competitiveness of MSMEs in Magelang District.

Factors Influencing Village Government Resistance To Sub-District Head Policy In The Establishment Of Inter-Village Cooperation Body In Huruna Sub-District, South Nias Regency

Syukur Darman Halawa, Odaligoziduhu Halawa — Wed, 25 Jun 2025 03:26:15 +0000

The objectives to be achieved in this study are to determine the resistance of the Village Government to the Camat policy and to analyze the factors that influence the resistance of the Village Government to the Camat policy in the formation of the Inter-Village Cooperation Agency in Huruna District, South Nias Regency. The type of research used in this study is qualitative research. The sampling technique uses purposive sampling and the main informants in this study are the sub-district head, village secretary, BPD chairman and members, treasurer and the kaur. And additional informants are people who can provide additional information as a complement to the analysis and discussion and qualitative research. The additional informants in this study are several community leaders, village officials and sub-district officials. Data collection techniques use observation, documentation and interviews. From the results of the study, it was obtained that in regional autonomy, there is no cooperation between villages in government affairs and community interests, because each village only takes care of its village and its citizens. Regarding human resources and capacity, there is no cooperation between villages in planning and managing village development. And there is no cooperation between villages in collaborating to create an effort to improve the village economy. The policy implemented by the Sub-district Head has supervised Siforoasi Village and other villages in Huruna District by facilitating the preparation of village regulations, providing guidance, supervision, facilitation, and consultation on the implementation of village administration. As well as evaluating the implementation of village government. The Sub-district Head encourages community participation between villages in sub-district development planning, evaluating community empowerment activities between villages.

The Effect Of Information Technology Sophistication, Internal Control, Top Management Support And Innovative Culture On The Quality Of Accounting Information Systems

Siti Andra Wulan, Bobby Fisher — Wed, 25 Jun 2025 03:34:53 +0000

In the digital era, the quality of accounting information systems is an urgent need to support effective decision making. This study aims to analyse the effect of information technology sophistication, internal control, top management support, and innovative culture on the quality of accounting information systems. This research uses a quantitative method with a survey involving 96 respondents from various companies. Data were collected through questionnaires and analysed using SEM-PLS. The results showed that the sophistication of information technology and innovative culture had a significant effect on the quality of accounting information systems. In contrast, internal control and top management support showed no significant effect. In addition, innovative culture cannot mediate the relationship between top management support and accounting information system quality. These findings provide new insights into the importance of implementing modern technology and innovative culture to improve the quality of accounting information. In conclusion, companies need to focus on technological innovation and organisational culture to ensure reliable accounting information systems.

The Influence Of Administrative Service Quality And Campus Infrastructure On Student Satisfaction: The Role Of Student Loyalty As A Mediator

Cornelia Derry Chandradara, Suhana Suhana — Wed, 25 Jun 2025 04:26:13 +0000

Higher education in Indonesia is expanding, but challenges in administrative services and infrastructure affect student satisfaction and loyalty. Politeknik Bumi Akpelni faces significant gaps, with 65% of students dissatisfied with services and 58% with facilities. This study uses primary data from questionnaires and secondary data, with a sample of 499 final-year students selected purposively. Data analysis includes validity and reliability tests, multiple linear regression, F-test, R², t-tests, and Sobel test for mediation analysis on student loyalty. Addressing these issues is crucial to improving student loyalty and the institution’s reputation. Administrative Service Quality has a positive and significant effect on Student Loyalty. Campus Infrastructure has a positive and significant effect on Student Loyalty. Administrative Service Quality has a positive and significant effect on Student Satisfaction. Campus Infrastructure does not have an effect on Student Satisfaction. Student Loyalty has a positive and significant effect on Student Satisfaction. There is a mediating effect of Student Loyalty in mediating the relationship between Administrative Service Quality and Student Satisfaction. There is a mediating effect of Student Loyalty in mediating the relationship between Campus Infrastructure and Student Satisfaction.

The Role Of Customer Financial Statements In Providing Credit At Bank Bengkulu Putri Hijau Sub-Branch Office

Adhitya Al-Fikri, Sulisti Afriani, Ramadhan Subhi — Wed, 25 Jun 2025 09:31:13 +0000

The purpose of this study is 1) To identify and analyze the role of financial reports in the credit granting process at Bank Bengkulu KCP Putri Hijau, 2) To determine the financial report elements that are of primary concern in credit evaluation at Bank Bengkulu KCP Putri Hijau, 3) To understand and evaluate the relationship between financial reports and credit risk at Bank Bengkulu KCP Putri Hijau. The analytical method used in this study is a qualitative descriptive method using the interactive model of Miles and Huberman.The research findings indicate that financial reports play a key role in credit granting by Bank Bengkulu KCP Putri Hijau. Financial reports provide information about the financial health of customers, portfolio performance, and the level of risk faced, which are used to determine credit policies, resource allocation, and risk management to ensure the bank remains stable and competitive. Some key financial report elements in credit evaluation at Bank Bengkulu KCP Putri Hijau are the items in the income statement such as net operating income and net profit. As for the balance sheet, the focus is on total current assets and total assets. The relationship between financial reports and credit risk at Bank Bengkulu KCP Putri Hijau is analyzed through financial ratios such as Debt Service Coverage Ratio (DSCR), Current Ratio, Net Profit Margin (NPM), and Return on Assets (ROA). These ratios help assess the company's ability to service debt, thereby minimizing credit risk or defaults before credit approval is granted.

Organization Readiness For ICT Implementation In In-House Hotel Booking Systems (Study Case: Zest Hotel Sukajadi)

Haifa Aliya Jahida, Yuliani Dwi Lestari, Nenden Dianawati — Wed, 25 Jun 2025 09:39:29 +0000

Hotels are increasingly exploring digital transformation by developing in-house booking systems as an alternative to Online Travel Agencies (OTAs). While OTAs enhance market reach and occupancy rates, their high commission fees and limited pricing control impact revenue management. Additionally, technical issues such as data synchronization errors create operational inefficiencies. To mitigate these challenges, some hotels, like Zest Hotel, implement hybrid systems that integrate both OTA and direct booking methods to improve system compatibility and customer engagement. Using qualitative research methods and NVivo for thematic analysis, this study identifies seven key factors influencing ICT adoption in hotels: leadership management, employee competence, organizational culture, structure, resource allocation, strategic alignment, and innovation. Despite limitations in scope, the findings provide a framework for understanding ICT adoption in hotel booking systems. Future research could explore trends such as cybersecurity, artificial intelligence, hotel segmentation, and business sustainability.

The Effect Of Job Stress And Turnover Intention On Auditor Dysfunctional Behavior With Locus Of Control As A Moderating Variable

Reina Savitri, Luqman Hakim — Wed, 25 Jun 2025 09:46:41 +0000

This research aims to examine the influence of Job Stress and Turnover Intention on Auditor Dysfunctional Behavior with Locus of Control as a Moderating Variable. The research method used is a quantitative method using primary data obtained through distributing questionnaires to respondents, namely External Auditors working at Public Accounting Firms (KAP) in the South Jakarta area. This research data test was processed using SmartPLS version 4.1.The results of this research indicate that Job Stress has a positive and significant effect on Auditor Dysfunctional Behavior, Turnover Intention has a positive and significant effect on Auditor Dysfunctional Behavior, Locus of Control has a positive and significant effect on Auditor Dysfunctional Behavior, Locus of Control is unable to moderate the effect of Job Stress on Auditor Dysfunctional Behavior, and Locus of Control is able to moderate the effect of Turnover Intention on Auditor Dysfunctional Behavior.

The Influence Of Social Media Marketing Effort On Purchase Decisions Mediated By Brand Trust In Shrimp Farmers

Yoppie Budiono, Teofilus Teofilus, Metta Padmalia — Fri, 27 Jun 2025 07:24:21 +0000

The aim of this research is to investigate the influence of social media marketing effort on consumer purchase decisions in the plastic geomembrane industry. Apart from that, it is also to test whether brand trust mediates the relationship between social media marketing effort and purchase decisions. Necessary data was gathered from consumers of geomembrane plastic JEMPOL via a quantitative online survey. After obtaining the desired responses, the data was analyzed by the SPSS – Statistical Package for the Social Science and JASP - Jeffreys's Amazing Statistics Program software. The results confirmed the significance of brand trust in predicting purchase decision. Above that, this study provides a good understanding of the consumer behavior of geomembrane plastic JEMPOL and a new perspective in the geomembrane plastic industry.

The Effect of Media Marketing Effort, E-Wom on Apartment Purchase Decision with Information Transparency as moderating variable

Fri, 27 Jun 2025 07:28:52 +0000

This study investigates the influence of Social Media Marketing Efforts (SMME), Electronic Word of Mouth (E-WOM), and Information Transparency on apartment purchase decisions. Using a quantitative descriptive approach, data were collected from consumers who had purchased apartments at Barsa City Yogyakarta and analyzed through multiple regression and statistical tests in SPSS. The Macro PROCESS tool was employed to test the moderation hypothesis. The results revealed that SMME and E-WOM significantly and positively impact apartment purchase decisions, emphasizing the importance of social media strategies and consumer recommendations in driving purchases. However, the hypothesis regarding the moderating role of Information Transparency was not supported, indicating that the level of transparency does not alter the influence of SMME and E-WOM on purchase decisions. These findings highlight the critical role of social media marketing and E-WOM in shaping consumer behavior in the property sector, while also suggesting that other factors may better explain the role of Information Transparency.

Customer Satisfaction As A Bridge: The Impact Of Service Quality And Product Diversification On Loyalty

Nyoman Indra Wiratama, Made Setini, Putu Ngurah Suyatna Yasa — Fri, 27 Jun 2025 07:32:59 +0000

This study aims to analyze the influence of product diversity and service quality on customer loyalty through customer satisfaction as an intervening variable in PT. Tirta Sakti Mandiri. The food and beverage (F&B) industry is a vital sector in the economy, offering significant market potential amid increasing competition. Customer loyalty is the key to success; However, the data shows a decline in loyalty due to inadequate product availability and service support. This study uses a quantitative method with the Structural Equation Modeling (SEM-PLS) approach to analyze the relationship between variables. Data was collected through a survey to customers of PT. Tirta Sakti Mandiri, including hotels, villas, cafes, and restaurants in Bali. The results of the study show that product diversity and service quality have a positive and significant influence on customer satisfaction, which in turn increases customer loyalty. Customer satisfaction serves as a mediating variable in the relationship between product diversity and service quality to customer loyalty. This study provides managerial implications for PT. Tirta Sakti Mandiri to increase product diversity and service quality to maintain customer loyalty. With the right strategy, companies can build a sustainable competitive advantage.

Business Plan And Implementation Report On Business “Rizky Bouquet”

Rizka Fillah Fauziah, Ratna Roostika — Thu, 03 Jul 2025 03:04:52 +0000

This paper is conducted with the objective of evaluating the implementation results of the Rizky Bouquet business, which was previously designed in 2023. The business was established due to the fact that many people often celebrate special moments by giving gifts to those around them, and one of the popular gifts nowadays is flower bouquets. A flower bouquet is not just a beautiful arrangement of flowers but it also has its own meaning. Rizky Bouquet is one of businesses that focused on selling flower bouquets through both physical outlets and online sales. The target market for Rizky Bouquet's products includes all demographics, ranging from university students and working professionals to older individuals. Therefore, the methodology used involves examining the results of the business design to determine whether it has been successfully realized or if discrepancies arose during the implementation process. The results of this business implementation have been successfully realized, although some gaps have been addressed. Furthermore, based on the observation results and existing opportunities, the development of this business will focus more on utilizing social media for product promotions and following current trends to remain competitive in the industry.

The Effect Of Digital Content Marketing, E-WOM And Viral Marketing On The Interest Of Domestic Tourist Visits With Virtual Emotional Engagement As An Intervening Variable

Resti Nursabilla, Ramadania Ramadania, Wenny Pebrianti — Thu, 03 Jul 2025 03:56:29 +0000

This study aims to analyze the effect of Digital Content Marketing, electronic word of mouth (E-WOM), and Viral Marketing on the interest of domestic tourist visits in Indonesia with Virtual Emotional Engagement as an intervening variable. The research method uses quantitative approach with SEM-PLS analysis. The Data was collected from 200 active respondents of Tiktok users. The results showed that Digital Content Marketing, E-WOM, and Viral Marketing had a positive and significant effect on Virtual Emotional Engagement, which in turn also significantly influenced the interest of domestic tourist visits. However, the direct influence of E-WOM on the interest of domestic tourist visits is not significant, but E-WOM is more effective in creating emotional engagement, which can ultimately increase the interest of domestic tourist visits indirectly. This finding confirms the importance of social media-based digital marketing strategies to increase the attractiveness of domestic tourist destinations in the digital age. In addition, this study makes a theoretical contribution to understanding the role of emotional engagement in virtual environments as a link between marketing strategies and tourist behavior.

The Influence Of Capital Structure, Company Size, And Business Risk On Profitability In Palm Plantation Companies Listed On The Indonesian Stock Exchange Year 2019-2023

Jusmiati Jusmiati; Eddy Irsan Siregar, Riyanti Riyanti — Thu, 03 Jul 2025 03:59:44 +0000

This research aims to analyze and examine the influence of capital structure on profitability in palm oil companies listed on the BEI in 2019-2023, Analyze and examine the influence of company size on profitability in palm oil companies listed on the BEI in 2019-2023, Analyze and examine the influence of business risk on palm oil companies registered on the IDX in 2019-2023 and Analyze the validity test, reliability of the questionnaire and examine the influence of capital structure, company size and business risk in influencing profitability in palm oil companies registered on the IDX in 2019-2023.This research is quantitative research. The analytical method used is multiple regression analysis. The population in this research is all palm oil companies registered on the IDX for the 2019-2023 period. Based on the purposive sampling method, 13 companies were obtained as samples that met the sampling criteria. The data analysis technique used was statistical analysis with the Eviews 9 computer program to analyze and test research data. The results of this research show that Capital Structure has a negative and insignificant effect on the Company's profitability, Company Size has a positive and significant effect on the Company's profitability and Business Risk has a positive and significant effect on the Company's profitability. Therefore, in accordance with hypothesis 4 which states that of the variables used in this research, the variables that have a significant influence are the variables Company Size (Size), Business Risk (Brisk). Meanwhile, the Capital Structure (DER) variable has no effect on profitability in oil palm plantation companies listed on the Indonesia Stock Exchange.

The Impact Of Rice Field Productivity On Changes In Paddy Field Areas (LBS) In Indonesia

Betharia W M Pangaribuan, Vid Adrison — Thu, 03 Jul 2025 07:12:00 +0000

This study analyzes the impact of rice field productivity and other factors on changes in paddy field area (LBS) at the regency/city level in Indonesia. Using panel data from 364 regencies/cities (2010–2022), LBS changes are measured as the average annual percentage change over two periods: 2013–2019 and 2019–2023. To address endogeneity in rice productivity, a two-stage Instrumental Variable (IV) method with fixed effects is applied. The first stage instruments productivity with rainfall and previous productivity, while the second stage assesses its impact alongside control variables, including the agricultural, real estate, and construction sectors, population density, and a Dummy Policy Variable for LP2B protection with lag effects up to three years. Results indicate that rice productivity and other factors are not significant predictors of LBS changes, likely due to land ownership inequality and measurement errors. A restricted sample further suggests that LP2B protection is ineffective in preserving LBS. Using Local Average Treatment Effect (LATE), the IV method estimates policy impacts for regions aligned with instrument variation. The study recommends accelerating land redistribution, certification, technical support, and stricter enforcement at both central and regional levels to safeguard paddy fields.

Analysis Of Customer Relationship Management (CRM) Implementation On Student Satisfaction And Loyalty At Tutoring X

Yohanes Kurniawan, Mentiana Sibarani — Thu, 03 Jul 2025 07:17:35 +0000

This study investigates the impact of Customer Relationship Management (CRM) implementation on student satisfaction and loyalty at Bimbingan Belajar X, a leading tutoring center in Indonesia. Despite its established reputation, the institution faces challenges such as low student retention rates and a lack of long-term commitment. Analysis indicates that only 40% of students maintain loyalty, significantly below the desired 75% target. The study identifies a trend where many students enroll primarily for short-term, exam-oriented preparation rather than continuous tutoring. To address these issues, the research emphasizes the importance of strengthening customer relationships through effective CRM strategies. By leveraging modern technology, including e-learning platforms and personalized learning systems like Item Response Theory (IRT), Bimbingan Belajar X can enhance communication, provide tailored learning experiences, and foster stronger connections with students. The findings suggest that improved CRM practices are crucial for increasing student satisfaction and loyalty, which are essential for maintaining a competitive edge in the increasingly competitive education sector. Without innovation and adaptation to evolving market demands, Bimbingan Belajar X risks losing its prominent position in the educational landscape.

Taxpayer Compliance In The Perspective Of The Theory Of Planned Behavior With The Intention To Pay Land Tax As A Mediation Variable

Ayu Widuri, Moh. Thamrin, Nursaid Nursaid, Eko Budi Satoto, Nurul Qomariah — Thu, 03 Jul 2025 07:21:03 +0000

In the state financial structure, taxes occupy a position as the main source of income that has a significant impact on development in Indonesia. This is supported by the fact that more than 70% of total state revenue comes from taxes. This study aims to determine the effect of attitudes, subjective norms, and perceived behavioral control on the intention to pay PBB and taxpayer compliance in Banyuwangi Regency. The population in this study were all Taxpayers in Banyuwangi Regency totaling 822,220 people. The sampling technique used probability sampling, especially simple random sampling and by using the Slovin formula, a sample of 100 respondents was obtained. The data in this study were obtained through a survey method with a questionnaire media. The data analysis technique used partial least square. The results of the study indicate that there is a positive and significant influence of attitude on the intention to pay PBB, there is no positive and significant influence of subjective norms on the intention to pay PBB, there is a positive and significant influence of perceived behavioral control on the intention to pay PBB, attitude has a positive and significant influence on taxpayer compliance, subjective norms have a positive and insignificant influence on taxpayer compliance, perceived behavioral control has a positive and significant influence on taxpayer compliance, intention to pay PBB has a positive and significant influence on taxpayer compliance, intention to pay PBB mediates attitude towards taxpayer compliance, intention to pay PBB does not mediate subjective norms on taxpayer compliance and intention to pay PBB mediates perceived behavioral control on taxpayer compliance. This study is expected to be a recommendation for local governments in improving the achievement of PBB realization.

The Impact Of Dams on Agricultural Productivity In Indonesia

Sapto Langgeng Apriyanto, Widyono Soetjipto — Thu, 03 Jul 2025 07:27:32 +0000

The construction of dams plays a crucial role in water resource management, including irrigation, energy, and consumption, and is believed to contribute to overall welfare improvement. Several previous studies have highlighted the positive impact of large dams on agricultural productivity, particularly in terms of irrigation efficiency. However, the distribution of these benefits among local communities remains unclear. Some studies suggest that residents living near dams often receive fewer benefits. This study aims to evaluate the impact of large and small dams on agricultural productivity, measured by the frequency of rice harvests at the household level, using data from the Indonesia Family Life Survey (IFLS) 2007 and 2014, as well as spatial data on dams in Indonesia. The findings indicate that the presence of large dams tends to be negatively associated with the frequency of rice harvests for households near the dams. Conversely, small dams exhibit a different trend, where their presence is associated with increased agricultural productivity. This study employs a unique approach by considering the distance of households from dam locations to provide more accurate predictions of changes in agricultural productivity in areas near large dams compared to those farther away.

Comparison Of Satisfaction Between Offline Customers And Online Customers At PT Telekomunikasi Seluler Palu

Andi Rifni, Zakiyah Zahara, Ira Nurya Santi, Asriadi Asriadi — Thu, 03 Jul 2025 07:32:07 +0000

This study aims to analyze the comparison of customer satisfaction levels between online and offline services at PT Telekomunikasi Seluler Palu, specifically for Kartu Halo users. Utilizing a quantitative approach and t-test analysis, the study evaluates six key dimensions of customer satisfaction: expectation-performance alignment, service and product quality, perceived value, customer experience, customer loyalty, and customer feedback. The findings reveal that online services excel in expectation-performance alignment, perceived value, and customer feedback, while offline services outperform in service and product quality, customer experience, and loyalty. However, the overall difference in satisfaction levels between the two services is minimal, indicating that both offer nearly equal quality and are complementary. Additionally, all tested dimensions significantly influence customer satisfaction for both online and offline services. This study provides insights for PT Telekomunikasi Seluler's management to develop more targeted strategies for improving service quality and meeting customer needs effectively.

Whatsapp Marketing Strategy Through An Interpersonal Communication Approach In Increasing Sales At Raja Kurma Bengkulu

Mira Apriani, Rahma Santhi Zinaida, Isnawijayani Isnawijayani, Zaid Amin — Thu, 03 Jul 2025 07:39:35 +0000

Marketing strategies are essential to inform and understand consumers about the sustainability of economic activities. Entrepreneurs use advertising, direct marketing, personal selling or promotion, and other marketing communication tools to increase sales. Integrated marketing strategy (IMC) and the AISAS Model are two strategic options that can be used for the marketing communication process in the digital era. Through the collaboration of the AISAS Model and IMC Strategy which are the general basis for obtaining a more targeted database, media is needed that can gather consumers in one more in-depth personal information center. The most popular personal social media currently used by the Indonesian people is WhatsApp Business media. This study uses a descriptive qualitative approach to explain and describe the phenomena that occur in the Raja Kurma Bengkulu WhatsApp advertising communication. This study also uses a quantitative approach with the descriptive statistics method. The results of the study show that digital marketing activities carried out can help increase the number of Raja Kurma Bengkulu databases. The number of posts has a weak negative correlation, not significant. Save Contacts has a very strong correlation, not significant. The number of Organic Interactions has a strong correlation, not significant. Reply Chat has a very strong correlation, not significant and View Posts has a very strong correlation, approaching significant.

Performance Of Aceh's Gastronomic Entrepreneurs In The Digital Transformation Era: The Crucial Role Of Entrepreneurial Spirit And Dynamic Capabilities

Dhian Rosalina, Meutia Dewi, Iskandar Muda, Andri Soemitra, Yusrizal Yusrizal — Thu, 03 Jul 2025 07:42:15 +0000

This study aims to analyze the influence of the entrepreneurial spirit on the dynamic capabilities and performance of Aceh traditional culinary Small Enterprises during the digital transformation era. Gastronomic entrepreneurs are culinary business actors who not only offer food products but also provide local cultural experiences to tourists. In an increasingly digital and competitive landscape, SMEs need to develop adaptive capabilities by reinforcing their entrepreneurial spirit. We PLS-SEM method, which involves 230 respondents from Culinary SMES. The findings indicate that the entrepreneurial spirit has a positive and significant impact on dynamic capabilities, directly enhancing the performance of culinary small enterprises (SMEs). Furthermore, dynamic capabilities also have a positive and significant impact on business performance. Mediation analysis reveals that dynamic capabilities act as a critical intermediary, strengthening the relationship between entrepreneurial spirit and SME performance. These findings confirm that adaptation to technology, risk-taking, and innovation are crucial factors in enhancing business performance.

Management Of Financial Institutions: Efforts To Improve Sustainable Development And The National Economy

Thu, 03 Jul 2025 11:47:40 +0000

This study discusses the role of financial institution management in supporting sustainable development and strengthening the national economy. In the context of globalization and dynamic economic challenges, financial institutions have a strategic role in channeling responsible financing, managing risks effectively, and encouraging sustainability-oriented investment. This study examines how policies, product innovations, and governance implemented by financial institutions can create positive social, economic, and environmental impacts. Through a qualitative approach with literature studies and secondary data analysis, this study found that the integration of Environmental, Social, and Governance (ESG) principles in financial management can encourage inclusive and sustainable economic growth. The results of this study are expected to be a reference for policymakers and financial industry players in designing strategies that balance profitability and sustainability.

The Effect Of Job Satisfaction And Work Environment On Increasing Work Productivity At Pt. Pondok Indah Padang Golf Company

Reza Farlevi, Sunarti Sunarti — Thu, 03 Jul 2025 11:50:57 +0000

This study aims to analyze the effect of job satisfaction and work environment on employee productivity at PT. Pondok Indah Padang Golf. Using a sample of 65 employees selected through a saturated sampling method, data were collected using a Likert scale-based questionnaire. The analysis was conducted using multiple linear regression with SPSS v20. The results show that job satisfaction and work environment significantly influence productivity, with an R² value of 0.55. The t-test results are 4.23 for job satisfaction and 3.87 for the work environment, while the F-test results a value of 37.308 (p < 0.05). These findings indicate the need to enhance job satisfaction through salary adjustments, promotions, and interpersonal relationships, as well as optimizing the work environment by improving lighting, controlling temperature, and reducing noise to boost employee productivity.

The Influence Of Employee Experience Factors On Employee Performance With Mediation Job Satisfaction Of Generation Z Employees At Companies In East Java

Delia Dwi Nanda, Tjahjani Prawitowati — Thu, 03 Jul 2025 11:53:05 +0000

This research is based on the importance of understanding employee experience in improving employee performance, especially in the era of globalization involving generation Z who have different expectations and preferences in the world of work. The purpose of this study was to test and analyze the influence of employee experience factors on employee performance with job satisfaction mediation. In this study, research data were obtained from 207 respondents using a questionnaire and Likert scale measurement. The data analysis technique used is SEM-Partial Least Square (PLS) to test the hypothesis that has been formulated. The results of this study indicate that the physical environment, cultural environment, and cultural environment have a significant positive effect on employee performance mediated by job satisfaction of generation Z employees at companies in East Java partially. As well as a good physical environment, inclusive organizational culture, and technological support.

Gen Z And E-Bikes: The Impact Of Environmental Awareness

Ni Nyoman Dwi Adnyani, Nilna Muna — Thu, 03 Jul 2025 11:57:30 +0000

Growing environmental awareness is driving interest in green transportation such as electric bicycles. Generation Z, with their environmental concerns and technological prowess, is a key market, yet research on their purchasing behavior is limited. This study aims to analyze the influence of Environmental Awareness and Green Perceived Value on Green Purchase Intention in the purchase of electric bicycles among Generation Z in Bali, with Green Attitude as a mediating variable. This research uses a quantitative approach with the Partial Least Squares (PLS) analysis method. ========= Data were collected through a structured questionnaire from 128 respondents selected by purposive sampling method. The results showed that Environmental Awarenes and Green Perceived Value have a significant effect on Green Purchase Intention, with Green Attitude as a mediating variable. These findings contribute to the understanding of green consumer behavior, especially among Generation Z.

The Effect Of Company Size, Transfer Pricing, And Debt Costs On Tax Avoidance Moderated By Accounting Policy (Study On Manufacturing Companies In Food And Beverage Industry Listed On Indonesia Stock Exchange For The Period 2021-2023)

Janitra Rangga Putra Hervin, Sabaruddin Sabaruddin — Thu, 03 Jul 2025 12:02:21 +0000

This study aims to analyze the effect of company size, transfer pricing, and debt costs on tax avoidance using accounting policy as a moderating variable. The population of this study consists of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Based on the purposive sampling method, 21 food and beverage manufacturing companies were selected as samples for this study. This research is quantitative in nature, employing descriptive statistical methods. The data in this study were processed using E-Views software.

The results of the study show that company size, transfer pricing, and debt costs do not have an effect on tax avoidance. Accounting policy can only moderate the effect of transfer pricing on tax avoidance. Accounting policy weakens the effect of company size on tax avoidance. However, accounting policy cannot moderate the effect of debt costs on tax avoidance. Thus, accounting policy can moderate the effects of company size, transfer pricing, and debt costs on tax avoidance.

The Effect Of Transformational Leadership And Organizational Culture On Police Performance Mediated By Job Satisfaction In Aceh Tamiang Resort Police

Bahdin Nur Tanjung, Hazmanan Khair, Fauzan Lisawadi, Larasati Nur Kharomah — Thu, 03 Jul 2025 12:18:16 +0000

This research investigates the impact of transformational leadership and organizational culture on police performance at the Aceh Tamiang Police Department. It examines whether job satisfaction mediates this relationship. The research utilizes an associative approach and involves all Aceh Tamiang Police personnel as the population. A stratified random sample of 96 personnel was selected for the study. Transformational leadership variable and organizational culture variable serve as independent variables, while police performance variable is the dependent variable. Job satisfaction acts as an intervening variable. Data analysis employs descriptive analysis and Structural Equation Modelling, with a Partial Least Squares approach. The findings demonstrate a positive effect of transformational leadership and organizational culture on police performance. This effect operates both directly and indirectly through increased job satisfaction among police officers. It means that a transformational leadership style and positive organizational culture can increase members' job satisfaction, ultimately impacting their performance. In other words, to improve the performance of police officers, efforts need to be made to increase the transformational leadership of leaders and strengthen a positive organizational culture.

Evaluation Of Risk Awareness Culture In A Strategic Holding Insurance Company

Adena Ramadhany, Aria Farah Mita — Sat, 05 Jul 2025 03:28:56 +0000

This research aimed to evaluate the risk awareness culture in a Strategic Holding Insurance Company (PT XYZ) based on The Institute of Management (IRM) Risk Culture Framework by assessing individual and organizational perspectives. This study emphasized that a robust risk awareness culture is a foundation of risk management maturity. This research was a qualitative descriptive study with primary data obtained directly from the research object through surveys and interviews. Based on individual level analysis, the result shows personal predisposition average to low levels of risk tolerance. They tend to be uncomfortable taking risks without adequate analysis and calculation and had a prepared character. Based on organizational level analysis, PT XYZ organizational culture falls into the communal category which has high level of solidarity and social dimensions. People in this category are characterized by good teamwork across functions and have the same goal focus. Evaluation of the eight aspects based on IRM Risk Culture Aspects Model, there are four aspects that constitute leading practice (risk leadership, accountability, risk resources, and risk skill) and three aspects of good practice (reward, dealing with bad news and informed risk decisions) as well as one aspect of lag or gap practice (transparency).

Sport Governance And Indonesia's Sports Performance: Analysis Of Implementation And Implications Of Financial Scandal Cases

Maidani Maidani, Triana Yuniati — Sat, 05 Jul 2025 07:31:34 +0000

Sport governance is a fundamental aspect of managing sport organizations that plays a role in ensuring transparency, accountability and effectiveness in resource management. However, in Indonesia, the implementation of sport governance still faces significant challenges, mainly related to financial scandals, weak oversight, and lack of transparency in the management of sports grants. This research aims to analyze the implementation of sport governance in Indonesia and its impact on national sport performance using qualitative methods based on documentation studies and case analysis. Data was collected from various secondary sources, including policy documents, audit reports, previous academic studies, as well as investigative media reports on financial scandals in sports organizations. The results show that weak oversight and transparency mechanisms have led to repeated cases of misuse of funds that negatively impact athlete development, sports infrastructure, and public trust in national sports institutions. Compared to countries such as the UK and Australia that have implemented independent audit systems and strict regulations in sport governance, Indonesia still faces challenges in building professional and sustainable sport governance. Therefore, reforms in sports governance are urgently needed, including strengthening regulations, implementing an independent audit system, and reducing conflicts of interest in the leadership of sports organizations, in order to improve the competitiveness and achievements of national sports at the international level

The Effect Of Sales Volatility, Company Size, And Debt Levels On Profit Persistence

Adelia Zulfa Marsanda, Dede Sunaryo — Sat, 05 Jul 2025 08:56:20 +0000

The purpose of this study is to ascertain how debt levels, firm size, and sales volatility affect partial and simultaneous profit persistence. Companies in the consumer cyclicals category that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 were the subject of this study. Purposive sampling, quantitative methodologies, testing using Eviews 12, data gathering procedures employing secondary data, and samples drawn from a total of 21 firms comprise the research methodology employed in this study. The findings demonstrate that profit persistence is unaffected by sales volatility or business size. However, the amount of debt has a major impact on the longevity of profits. At the same time, profit persistence is positively and significantly impacted by sales volatility, firm size, and debt level.

Circular Economic Analysis Of The Goroho Banana Processing Industry At Smes In Manado City Towards A Green Economy: A Case Study Of Kios Saraba Doa Ibu

Steefra D. Mangkay, Angel Helda Semuruk, Yuliana Mose; Ingrid Novelia Sembiring — Wed, 09 Jul 2025 00:00:00 +0000

This research aims to analyze the application of the circular economy concept in the Goroho banana processing industry at the Micro, Small, and Medium enterprises (MSME) level, with a case study of Kios Saraba Doa Ibu in Manado City. This study uses a qualitative approach based on in-depth interviews and observations to identify resource and waste management practices and development potential to improve business sustainability. The analysis results show that Kios Saraba Doa Ibu still faces various challenges in implementing the circular economy, primarily in handling banana peel waste and using cooking oil management. However, there are significant opportunities for waste utilization and the Development of value-added products that can support the transition of this MSME towards more sustainable business practices. Strategic recommendations include improving the owner's knowledge capacity, investing in waste processing technology, and developing circular business models suitable for the local MSME context. This study is the first to integrate circular economy approaches with waste management in goroho banana processing at Manado City urban, generating an innovative analytical framework for sustainable MSME development.

Production Utilized Capacity Improvement Proposal Using Lean Six Sigma: A Case Study At Plastic Injection Process PT Indonesia Trc Industry

Fikka Ruhaiya, Gatot Yudoko, Pennoh Philips Kembaren — Wed, 09 Jul 2025 00:00:00 +0000

The plastic injection production process often faces problems with products that do not meet quality standards (not achieved), which causes an increase in defect rates, decreased efficiency and failure to achieve production targets. This study aims to identify the main causes of these problems and apply the Lean Six Sigma method to improve productivity. Pareto analysis shows that most of the main causes of plastic injection production activities are caused by machine trouble. Through the DMAIC (Define Measure, Analyze, Improve, Control) approach, it was found that the factors causing machine trouble were influenced by unscheduled machine maintenance, temperature settings, pressure, and cycle time. In addition, the lack of adequate training for operators also plays a role in worsening molding quality. The improvement plan implemented includes the use of monitoring sensors such as the Internet of Things with the Kaizen approach.

The Influence Of Corporate Governance, Profitability, Leverage , And Technological Innovation Mechanisms On Sustainability Reporting

Umi Masruroh, Dirvi Surya Abbas, Imam Hidayat — Wed, 09 Jul 2025 00:00:00 +0000

This study aims to test and analyze the influence of Corporate Governance, Profitability, Leverage, and Technological Innovation Mechanisms on Sustainability Reporting in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The sample of this study is 17 manufacturing companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. Sample determination using purposive sampling. Testing using Eviews media 12. Data collection uses secondary data. The results of the study show that the variables of the corporate governance mechanism proxied with CGPI, profitability, and technological innovation have a positive effect on sustainability reporting. Meanwhile, leverage in this study has a negative effect on sustainability reporting.

The Role of Good Corporate Governance in Practice Tax Avoidance: Analysis Independent Commissioner, Capital Intensity, CEO, and Audit Quality on Sector Properties and Real Estate (2019-2023)

Azis Nurdiansyah, Yuni Putri Yustisi — Wed, 09 Jul 2025 00:00:00 +0000

This study aims to examine the impact of independent commissioners, capital intensity, CEOs, and audit quality on tax avoidance practices in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Tax avoidance was measured using the Effective Tax Rate (ETR), while data were collected from annual financial reports and analyzed using multiple linear regression. The results reveal that independent commissioners and capital intensity have a significant negative effect on tax avoidance, indicating that the presence of independent commissioners and a high proportion of fixed assets in a company can reduce tax avoidance efforts. On the other hand, while CEOs and audit quality were statistically significant, they did not align with the initial hypotheses, thus failing to support them. These findings confirm that corporate governance and fixed asset composition play crucial roles in minimizing tax avoidance. This research is expected to serve as a reference for policymakers, business practitioners, and future researchers in understanding and addressing tax avoidance issues in Indonesia

Examining Private Universities' Blue Ocean Leadership

Edi Sumarya, Brigida Endah Nuraeni — Wed, 09 Jul 2025 01:28:46 +0000

Blue Ocean Leadership (BOL) is a strategic leadership approach that focuses on creating new market space, redefining the boundaries of competition, and optimizing resources to achieve sustainable competitive advantage. Although it has been widely applied in the business sector, empirical studies on BOL in the context of higher education, especially in Indonesian Private Universities (PTS), are still limited. This research aims to explore the implementation of BOL in XYZ University Batam, a large private university that is facing intense competitive pressures and demands for organizational transformation. Using a qualitative case study approach, the research relies on in-depth interviews with university leaders, lecturers, and education staff, as well as a review of the institution's strategic documents. The findings show that the implementation of BOL contributes to driving organizational innovation, improving the efficiency of internal processes, and generating a distinctive value proposition that differentiates the university from its competitors. However, there are a number of challenges in implementation, including organizational cultural resistance, limited resource capacity, and low technical understanding of the operational principles of BOL. This research makes a theoretical contribution to the strengthening of strategic leadership studies in the higher education sector and provides practical recommendations for PTS in adopting more responsive, adaptive and innovative leadership strategies to strengthen the institution's competitive position amid increasingly complex global dynamics.

Building A Strong Culture And Improving Performance: Organizational Strategies For Developing Superior Human Resources

Brigida Endah Nuraeni, Edi Sumarya, Agus Sekti Susila Atmaja — Wed, 09 Jul 2025 01:48:21 +0000

This study aims to understand the role of organizational culture in improving employee performance at Sekolah Tinggi Ilmu Ekonomi Bentara Persada (STIE BP) Batam. A qualitative approach was employed, using triangulation techniques to validate data through interviews and direct observations. The findings reveal that the organizational culture established at STIE BP characterized by values such as honesty, responsibility, care, fairness, and consistency has been internalized by employees and serves as a guiding principle in carrying out their duties and responsibilities. This culture is reflected in routine activities such as staff recollections, the use of symbols and uniforms, as well as the implementation of the institution’s motto and vision-mission. In addition, the quality assurance system and the application of Key Performance Indicators (KPIs) contribute to increased productivity and work motivation. The findings also indicate that organizational culture fosters a sense of belonging, enhances self-confidence, and strengthens employee engagement with the institution. Thus, a strong organizational culture not only functions as a tool for social control but also serves as a key driver of employee performance.

The Influence Of Company Image And Product Marketing Strategy On Purchasing Decisions Of Regional Apparatus Organisations (Opd) Via E-Catalogue (Case Study At Pt Kreativ Niaga Mandiri)

Inka Nabela, Anzori Anzori, M Rahman Febliansa — Wed, 09 Jul 2025 02:07:23 +0000

This study aims to analyze the influence of corporate image and marketing strategy on purchasing decisions for goods and services through the local e-catalog at PT Kreativ Niaga Mandiri. Government procurement of goods and services, regulated under LKPP Regulation No. 9 of 2021, provides a local e-catalog platform that facilitates effective fulfillment of needs by Government Agencies (OPD). In this study, a path analysis model is applied to understand the relationship between independent variables (corporate image and marketing strategy) and the dependent variable (purchase decision) using a quantitative causality approach. Data were collected via an online survey using a closed questionnaire distributed to 72 OPD respondents through Google Forms. The findings indicate that both corporate image and marketing strategy have a significant and simultaneous effect on purchasing decisions. A positive corporate image enhances consumer trust, while an effective marketing strategy attracts purchasing interest. Based on these findings, it is recommended that PT Kreativ Niaga Mandiri strengthen its corporate image, improve service quality, and optimize digital marketing strategies to maintain the company's relevance and competitiveness.

Production Cost Structure and Profit In The Plastic Industry For Packaging In Indonesia

Yuzak Afan Faqih, Deassy Apriani, Ichsan Hamidi — Wed, 09 Jul 2025 02:21:13 +0000

The plastics for packaging industry play an important role in the Indonesian economy. The plastic industry for packaging has experienced relatively high growth along with the growth of the food and beverage sector, pharmaceuticals, cosmetics, and other industries. This study aims to determine and analyze the effect of production cost structure on the profit of the plastic industry for packaging in Indonesia. This study uses secondary data in the form of Time Series from the Indonesian Statistics for the period 1991-2021. The analysis technique used in this research is descriptive quantitative analysis technique. The analysis method used is the calculation of production cost structure, calculation of profit level and multiple linear regression (Ordinary Least Square). The results showed that the production cost structure has experienced significant development, the cost of raw materials is the highest composition of production costs with a percentage of 82.29 percent. The profit of the plastic industry for packaging has grown by 20.75 percent per year. Results of multiple linear regression, the production cost structure has a significant effect on profits, but the capital cost variable does not have a significant effect on in the plastic industry for packaging in Indonesia. The negative coefficient on the capital cost and energy cost variables means that there has been a saving in the use of capital and energy.

The Effect Of Debt Covenant, Tunneling Incentive, Bonus Mechanism And Firm Size On Transfer Pricing

Nur Amanah Yulianti, Kimsen Kimsen — Wed, 09 Jul 2025 02:44:16 +0000

The purpose of this study was to determine the effect of Debt Covenant, Tunneling Incentive, Bonus Mechanism and Firm Size on Transfer Pricing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2019-2023 period. The population of this study includes all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. This research uses Eviews 12.0. The result shows that: (1) Debt Covenant affects transfer pricing, (2) Tunneling Incentive affects transfer pricing, (3) Bonus Mechanism has no effect on transfer pricing, (4) Firm Size has no effect on transfer pricing.

The Influence Of Financial Distress, Sustainability Reporting, Earnings Management On Stock Return

Margaret Margaret — Thu, 10 Jul 2025 01:39:15 +0000

This study aims to analyze the influence of financial distress on stock return, the influence of sustainability reporting on stock return, and the influence of earnings management on stock return. The population in the study is all companies in the banking sub-sector based on IDX data in 2023 with a total of 47 companies. Meanwhile, the research sample is 41 companies with purposive sampling techniques. A total of 123 research observations consisting of 41 companies during the 2021-2023 period. The study finds that financial distress and earnings management significantly affect stock return. While sustainability reporting does not have significant effect on stock return.

The Effect Of Debt To Equity Ratio, Sales Growth On Profitability With Good Corporate Governance As A Moderating Variable In The Manufacturing Sector Listed On The Indonesian Stock Exchange

Ega Dwi Lestari, Helma Malini, Wendy Wendy — Thu, 10 Jul 2025 01:44:08 +0000

This study aims to examine the effect of Sales Growth and Liquidity on Profitability with Good Corporate Governance as a moderating variable. This form of research is Causal Associative research. The data collection technique in this research is a documentary study. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2023 period as many as 172 companies. Sampling in this study is using purposive sampling technique. The method of analysis in this study with ordinary Least Square (OLS) panel data regression EViews 12. The results of panel data regression analysis and Moderated Regrassion Analysis (MRA) in this study show that the moderating variable Good Corporate Governance (GCG) has an effect on Debt to Equity Ratio, Sales Growth (SG) has a positive effect on profitability. has no significant effect on profitability. Moderated Regression Test Analysis of DER variables can moderate Good Corporate Governance (GCG) has a positive and significant effect on sales growth. Good Corporate Governance cannot moderate liquidity (CR) has a positive and significant effect on profitability.

The Effect Of Company Size, Public Accounting Firm Size, And Audit Tenure On Audit Report Lag With Auditor Industry Specialization As A Moderating Variable

Carisa Dea Ananda, Dirvi Surya Abbas, Imam Hidayat — Thu, 10 Jul 2025 01:53:54 +0000

The number of days that elapse between the closing date and the date on which the auditor's report about the company's annual financial statements is disclosed is the formula for audit report lag, which is the time it takes to complete audit reports. In terms of numbers, the audit report lag is measured in days. The purpose of this research is to investigate the relationship between auditor industry specialization and audit report latency, as well as the effects of auditor tenure, firm size, and the size of public accounting firms. Using a purposive selection approach, 71 firms were selected for the study's sample from the population of manufacturing enterprises listed on the Indonesia Stock Exchange between 2019 and 2023. For this data analysis, we flipped to Moderated Regression Analysis (MRA). The results showed that firm size had a negative effect on audit report lag, business size had a favorable effect, and public accounting firm size had no effect. Although auditor sector specialization can lessen the influence of business size on audit report delay, it cannot offset the impact of public accounting firm size and audit duration in general.

Analysis And Implementation Of Turnaround Strategies And Their Impact On Company Performance: A Case Study Of An Outsourcing Company

Carolina Radjawane, Eka Pria Anas — Thu, 10 Jul 2025 02:10:29 +0000

This study aims to analyze and describe turnaround strategies and how their implementation affects company performance. This study employs a qualitative case study approach on PT DPS, an outsourcing company with head office in Tangerang, analyzing qualitative data gathered through in-depth semi-structured interviews with the company's senior management, as well as analyzing quantitative data obtained through examination of the company’s reports and documentation. The study employs financial ratios to assess the company's financial performance and uses the Altman Z-score to evaluate the company's bankruptcy risk. The implementation of turnaround strategies has led to improvements in the company's performance, including profitability, liquidity, asset management, and the Altman Z-score. However, the company is expected to remain in a net loss position and not yet entirely free from the risk of bankruptcy by the end of 2024. Research on outsourcing companies is scarce, particularly studies focusing on outsourcing companies facing financial distress and implementing turnaround strategies. Previous research on turnaround strategies typically involves non-outsourcing companies or discusses outsourcing from the perspective of businesses utilizing outsourcing services as a turnaround tactic. This study aims to offer a deeper understanding of the impact of turnaround strategies on outsourcing companies operating within a growing industry.

The Analysis Of ESG Score On Corporate Financial Distress Risk In Emerging And Developed Countries In Asia

Sanamira Aliazahra, Zaäfri Husodo — Thu, 10 Jul 2025 02:17:22 +0000

This study aims to examine how Environmental, Social, and Governance (ESG) performance affects the risk of non-financial public corporations in emerging and developed Asian nations over eight years from 2016 to 2023. Refinitiv Eikon data was used to collect data for this study, yielding a result of 208 companies across emerging Asian countries and 143 companies in developed Asian countries. The data were then processed through a regression model, where the dependent variable was the ESG scores and the independent variable was the firm financial distress risk, which was measured by the Altman Z-Score model. The findings of the study prove that improving ESG performance can help reduce firm financial distress risk for emerging Asian countries in the non-manufacturing sector and developed countries in Asia. The better ESG performance can reduce the company's firm financial distress risk from bankruptcy as indicated by the increasingly high Altman Z-Score. The conclusion of the study is that the ESG score is an important factor for companies in sustainable business development.

The Impact Of Special Economic Zones On Dropout Rates At The Junior And Senior High School Levels In Indonesia

Sandey Cristiany Sihombing, Khoirunurrofiq Khoirunurrofiq — Thu, 10 Jul 2025 02:23:48 +0000

This study aims to analyze the impact of the presence of Special Economic Zones (SEZs) on dropout rates at the junior and senior high school levels in Indonesia. SEZs are place-based policies designed to increase investment, create job opportunities, and stimulate economic growth. However, the increase in job opportunities due to the presence of SEZs may encourage individuals to prioritize working over continuing their education. This study uses panel data from districs/cities in 14 provinces with special economic zones. The study employs the Difference-in-Differences method to estimate differences in school dropout rates between regencies with SEZs and those without. The findings indicate that the presence of special economic zones does not have a significant impact on dropout rates at the junior and senior high school levels in Indonesia.Additionally, this study applies the Propensity Score Matching method to minimize selection bias in determining the control group. The estimation results also indicate that the presence of special economic zones does not have a significant impact on dropout rates at the junior and senior high school levels in Indonesia.

Board Of Commissioners Characteristics And Financial Statement Fraud In Indonesian Soes

Siti Fatimah, Indira Januarti — Thu, 10 Jul 2025 03:34:39 +0000

This research aims to analyze the influence of the size of the board of Commissioners, the gender diversity of the board of Commissioners, the financial competence of the board of Commissioners, and the political connections of the board of Commissioners on fraudulent financial reports in non-financial SOEs listed on the Indonesia Stock Exchange for the 2018-2023 period. The observation data in this study were 120 observations. The analysis tool uses logistic regression. The results of this study show that board size and gender diversity have a negative effect on financial statement fraud. Financial competence does not have a negative effect, and political connections do not positively affect fraud involving financial statements.

The Influence Of Independence And Time Pressure On Auditors' Ability Detect Financial Statement Fraud With Professional Skepticism As A Moderating Variable

Sabilla Luthfiannisa Agustin, Luqman Hakim — Thu, 10 Jul 2025 03:44:15 +0000

Introduction: Financial statement fraud is a serious issue that can undermine the integrity of financial information and public trust. Therefore, understand the factors that influence auditors' ability detect such fraud. Research Methods: This research uses a quantitative approach with a survey method. The sample non-probability sampling used purposive sampling, data auditors working in Public Accounting Firms in South Jakarta. Analyzed using of SmartPLS ver. 4.1 software. Results: Time pressure has a positive effect on auditors' ability detect financial statement fraud, while independence has not effect. Professional skepticism also has a positive effect on auditors' ability detect fraud. However, professional skepticism weakens the relationship between independence and time pressure on auditors' ability detect financial statement fraud. Conclusion: Time pressure and professional skepticism are important factors influencing auditors' ability to detect financial statement fraud. However, while independence has not effect. Professional skepticism also weakens the relationship between independence and time pressure with auditors' ability to detect fraud.

Community-Based Drinking Water And Sanitation Provision (Pamsimas) In Preventing Outbreaks

Muhammad Naufal, M Halley Yudhistira — Thu, 10 Jul 2025 04:03:14 +0000

This study aims to provide empirical evidence regarding the impact of the Community-Based Drinking Water and Sanitation Program (Pamsimas) in preventing outbreaks. The research is based on the critical importance of drinking water and sanitation for human life, particularly in the field of health. Using a difference-in-differences (DID) approach with a staggered implementation design, the study finds that the Pamsimas program has not yet demonstrated a significant impact at the level of reducing outbreak probabilities. The effects of the program remain limited to the outcomes level, including changes in community behavior such as a decreased likelihood of using rivers/lakes/ponds/irrigation channels for drinking water, an increased likelihood of individuals using private latrines, and a reduced probability of water contamination in a village.

Profitability Meets Responsibility: The Role Of Board Gender Diversity In Shaping Corporate Tax Avoidance Behaviour

Nicklaus Stanley, Luky Patricia Widianingsih — Thu, 10 Jul 2025 04:11:01 +0000

The diversity of the board of directors plays a critical role in the tax avoidance behaviour of a firm. However, up to date, there are no consistent findings regarding the effect of female directors on firms’ tax avoidance practices. Therefore, this research aims to obtain the latest empirical evidence as to whether board gender diversity plays a moderating role in the effect of profitability on corporate tax avoidance in the financial sector. This research uses secondary data obtained from financial companies’ annual and financial reports which are readily available on the IDX website and the company’s website from 2021 to 2023 using the panel data regression with moderation approach. The findings of this research analysis show predictor moderation, where board gender diversity acts as a predictor. Furthermore, board gender diversity and profitability are positively correlated to tax avoidance, whereas leverage and firm size do not affect the tax avoidance behaviours of financial companies.

The Influence Of Celebrity Endorser, Perceived Quality, And Testimonials On Purchase Intention Of Hanasui Products In Surabaya

Restiatin Restiatin, R. Yuniardi Rusdianto — Fri, 11 Jul 2025 00:41:06 +0000

The focus of this research is to analyze the partial and simultaneous effects of celebrity Endorser Variables, Perceived Quality, and Testimonials on Purchase Intention of Hanasui local brand products among Surabaya City consumers. The sample consisted of 205 respondents selected through purposive sampling method with the criteria of knowing Hanasui products, at least 17 years old, and domiciled in Surabaya. The data analysis technique was carried out with multiple linear regression analysis tests with the help of SPSS version 26 software. The findings showed that simultaneously and partially, Celebrity Endorsers, Perceived Quality, and Testimonials had a positive and significant impact on Purchase Intention.

Leadership, Work Load, Work Environment, And Additional Employee Income (TPP) Its Influence On State Civil Apparatus (ASN) Performance In The Health Service Of Ogan Ilir Regency

Tien Yus Tini, Rita Sawalina — Fri, 11 Jul 2025 00:45:35 +0000

This study aims to analyze the influence of leadership, workload, work environment, and employee income allowance (TPP) on the performance of Civil Servants (ASN) at the Health Office of Ogan Ilir Regency. A cross-sectional design was employed with a total sample of 104 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression tests to identify the influence of independent variables on the dependent variable. The results revealed that, partially, leadership significantly affects ASN performance (p = 0.020). Workload also significantly influences ASN performance (p = 0.003). The work environment contributes significantly to ASN performance (p = 0.015), as does TPP (p = 0.017). Simultaneously, the four independent variables leadership, workload, work environment, and TPP have a significant impact on ASN performance, as indicated by an F-test significance value of 0.000 (p < 0.05). The Adjusted R Square value of 0.299 indicates that 29.9% of the variation in ASN performance is explained by these four variables, while the remaining is influenced by other factors beyond this study model. This study highlights the importance of effective leadership, balanced workload, a conducive work environment, and adequate employee income allowances in improving ASN performance. Recommendations are provided for policymakers to consider these factors in efforts to enhance ASN performance in the health sector.

The Impact Of Downstream Policies On The Growth Of Indonesia's Net Exports Of Iron And Steel (HS 72)

Khadijah Mahani, Ignatia Martha Hendrati, Wirya Wardaya — Fri, 18 Jul 2025 01:56:12 +0000

This study examines the impact of downstream policies on Indonesia's net exports of iron and steel (HS 72) during 2000–2023. The downstream policy, aimed at enhancing value-added and reducing raw material exports, is crucial for improving trade balances and boosting economic growth. Using paired t-tests and Export Product Dynamics (EPD), the study reveals significant increases in total exports (5%, 0.041) and total imports (1%, 0.001), while net export improvements were marginally significant (10%, 0.08). Despite the positive impacts, challenges such as high dependency on imported raw materials and the need for substantial infrastructure investments persist.

Employee Performance: The Role Of Competence, Workload, And Discipline With Technology Utilization Moderation

Erisa Nazief, Betti Nuraini, Ronal Aprianto — Sat, 19 Jul 2025 03:34:10 +0000

This study aims to determine the effect of Competence, Workload, and Employee Discipline on the Performance of Lubuk Linggau City Regional Secretariat Employees moderated by Technology Utilization. Employee performance is essential for government organizations in providing optimal service to the community. This research uses quantitative methods with multiple linear regression approaches and Moderated Regression Analysis (MRA). The research sample was 97 State Civil Apparatus at the Regional Secretariat of Lubuk Linggau City. The results showed that competence has a positive and significant effect on employee performance, workload has a negative and significant impact on employee performance, and discipline has a positive and significant effect on employee performance. Technology utilization significantly moderates the effect of competence on employee performance but weakens the impact of workload and discipline on employee performance. The implication is that organizations need to improve employee competence, manage workload, and enforce work discipline, as well as make optimal use of technology to improve employee performance

Improving Employee Performance Through Physical Work Environment And Soft Skills: The Moderating Role Of Work Motivation

Erniwati Erniwati, Sardiyo Sardiyo, Mulyadi Mulyadi — Sat, 19 Jul 2025 03:48:41 +0000

Employee performance is essential for government agencies in achieving organizational goals. Several factors can affect employee performance, including the physical work environment and soft skills, which can be moderated by work motivation. This study aims to analyze the effect of the physical work environment and soft skills on employee performance at the Regional Inspectorate of Musi Rawas Regency, with work motivation as a moderating variable. This research uses a quantitative approach with a survey method. The sample consisted of 65 employees who represented the population in the agency. Data were obtained through questionnaires and analyzed using multiple linear regression and moderation tests. The results showed a significant influence of the physical work environment on employee performance, which is moderated by work motivation. In addition, soft skills also have a considerable impact on employee performance, which is also moderated by work motivation. This research highlights the importance of paying special attention to motivation and soft skills in government agency human resource development programs. A conducive work environment and high work motivation contribute to improved employee performance.

The Influence Of Leadership And Work Environment On Employee Performance At The Office Of The Secretariat Of The Lahat Regency Legislature

Nidyawati Nidyawati, Melia Handayani — Sat, 19 Jul 2025 00:00:00 +0000

This study aims to determine the effect of leadership and work environment on employee performance at the Lahat Regency DPRD Secretariat Office. The sample in this study amounted to 42 respondents who were distributed to employees at the Lahat Regency DPRD Secretariat Office. The data analysis method used is quantitative analysis using Data Quality Test (Validity Test and Reliability Test), Inferential Statistical Test (Multiple Linear Regression, Correlation Coefficient, Coefficient of Determination, t test, and F test). The results of the analysis obtained Leadership has a positive and significant effect on Employee Performance at the Lahat Regency DPRD Secretariat Office, this can be seen from the t value (4.214) > t table (2.023). And the Work Environment has a positive and significant effect on Employee Performance at the Lahat Regency DPRD Secretariat Office, this can be seen from the t value (3,207) > t-table (2,023). And Leadership and Work Environment have a positive and significant effect on Employee Performance at the Lahat Regency DPRD Secretariat Office, this can be seen from the calculated F value (25.463) > F table (4.091) and the significance value < the significance level (α) 0.05 (0.000 < 0.05).

Utilizing Disclosure Analysis to Bridge ESG Implementation Gaps: A Study Case PT XCXIND

Ade Rochman HN, Neneng Nurlaela Arief — Sat, 19 Jul 2025 04:05:02 +0000

The rise of sustainability goals globally has placed the Environmental, Social and Governance (ESG) framework as a crucial benchmark in measuring corporate performance. This study evaluates the ESG implementation and compliance of PT XCXIND, a major player in Indonesia's nickel industry, which plays a pivotal role in the advancement of clean energy. Through content analysis of the sustainability report issued by PT XCXIND in 2023, and ESG ratings issued by Sustainalytics, LSEG, S&P Global, and SRI-KEHATI, complemented by interviews with experts, this study identifies achievements and areas of improvement in ESG practices. PT XCXIND has shown excellence in environmental initiatives, such as the use of renewable energy, reduction of carbon emissions and biodiversity conservation. However, there are still some challenges in terms of social equity and governance such as stakeholder engagement and governance transparency. This study proposes strategic recommendations to improve ESG performance by focusing on sustainable innovation, carbon management, social responsibility and improved governance. Strengthening these areas will improve PT XCXIND's ESG rating, increase investor confidence and support long-term sustainability goals.

A New Innovation Platform Development To Expand New Market Of Services (Case Study : Makaffah Salon And Bridal)

Sukmawati Bachtiar, Wawan Dhewanto — Sat, 19 Jul 2025 04:11:22 +0000

Innovation and digital transformation have become essential for businesses to remain competitive in the evolving market landscape. Makaffah Salon and Bridal, established in 2015 in Cimahi, West Java, has successfully navigated challenges, including the COVID-19 pandemic, under CV Young Enterprise Indonesia. However, to sustain growth and expand its market reach, the salon must embrace digitalization to enhance service efficiency, customer experience, and business operations. This research aims to explore the impact of digital transformation, personalization, and home-based service innovations on operational efficiency, customer satisfaction, and market expansion. This study adopts a mixed-method approach, integrating qualitative and quantitative methodologies. The research follows the Design Thinking framework, where the first phase, Empathize, is tested through in-depth interviews with key stakeholders, including salon managers, employees, and customers, to identify critical pain points and innovation opportunities. The insights from the qualitative phase inform the development of a digital innovation model based on Lean Startup Methodology Activities, Disruptive Innovation Theory, and the Digital Transformation Framework. In the final phase, the proposed solutions are quantitatively tested through a structured survey, allowing for statistical validation of the impact of digital innovations on operational efficiency, customer satisfaction, and business scalability. The findings are expected to reveal that adopting digital solutions significantly improves operational efficiency, enhances customer satisfaction through personalized services, and increases accessibility via home-based service models. This research contributes to the growing body of literature on digital transformation in the beauty industry and provides practical recommendations for Makaffah Salon and Bridal to implement a data-driven innovation platform that meets evolving consumer demands.

Analysis Of Cash Management Service Quality And Promotions On Customer Loyalty With Customer Satisfaction As A Mediator At PT BNI Senayan Jakarta Region

C. Reynald Putra, Syafri Syafri, Ellyana Amran — Sat, 19 Jul 2025 04:15:02 +0000

This study aims to analyze the effect of cash management service quality and promotion on customer loyalty with customer satisfaction as a mediating variable at PT BNI Senayan Jakarta Region. The research method used is quantitative research with data analysis techniques using SEM PLS. The results of the study indicate that the service quality variable has the highest average score in the aspect of the availability of modern banking equipment (3.99) and the lowest in the clarity of information provided to customers (3.86). In the promotion variable, the highest score is in the frequency of advertising promotions that are often carried out (4.18), while the lowest score is in the suitability of promotions to customer targets (4.03). For customer satisfaction, the highest score is found in the customer's desire to recommend the service (4.20) and the lowest in the aspect of bank services and facilities provided (4.10). Customer loyalty has the highest score in the customer's intention to recommend BNI cash management services to friends (4.29) and the lowest score in loyalty not to switch to other services (4.13). Data analysis shows that service quality and promotion have a positive and significant effect on customer loyalty. In addition, customer satisfaction is proven to be a mediating variable that strengthens the relationship between service quality and promotion with customer loyalty. These findings indicate that improving service quality and promotional effectiveness can increase customer satisfaction and loyalty towards BNI cash management services

The Effect Of Dividend, Liquidity And Asset Structure On Company Value With Total Aset Turn Over As Variables Intervening In Sector Companies Health Registered On Indonesia Stock Exchange

Elia Sundari, Sri Hermuningsih, Riskin Hidayat — Sat, 19 Jul 2025 05:01:33 +0000

This study aims the influence of dividends, liquidity and asset structure on company value in health sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period, with Total Asset Turnover (TATO) as an intervening variable. Company value is an important indicator for investors and stakeholders, reflecting long-term performance and prospects. This research uses quantitative methods with secondary data collected through documentation and literature study, involving 11 issuers in the health sector. The research results show that dividend and liquidity policies have a positive and significant influence on company value, while asset structure also has a positive influence. TATO was not proven to mediate the influence of dividend policy, but succeeded in mediating the influence of liquidity and asset structure on firm value. This research provides important insights for investors and company managers in understanding the factors that influence company value in the Indonesian health sector.

The Effect Of Environmental, Social, And Governance (ESG) Score On Firm’s Bankruptcy Risk

Gustian Wiwaha, Zuliani Dalimunthe — Sat, 19 Jul 2025 05:06:21 +0000

Avoiding bankruptcy is vital for corporate risk management and governance, impacting both companies and stakeholders. This study analyzes the effect of Environmental, Social, and Governance (ESG) practices on bankruptcy risk in G20 countries (2016–2023). Using panel data regression analysis, results indicate that strong ESG performance significantly reduces bankruptcy risk, as evidenced by higher Altman Z-Scores. Among the three pillars, the social dimension has the most substantial impact, with initiatives focused on employee welfare and community engagement enhancing operational stability. The study also finds ESG practices more effective in top carbon-emitting countries (China, the U.S., India, Russia, Japan) due to stronger stakeholder demands and access to sustainability investments, whereas other nations face challenges like limited ESG funding and weaker stakeholder pressures.

Satisfaction As A Mediator In The Relationship Between Service Quality And Facilities To Student Loyalty

Danil Pratama Putra, Zulganef Zulganef — Sat, 19 Jul 2025 05:15:04 +0000

The purpose of this study was to determine the role of satisfaction in mediating the relationship between services and facilities with student loyalty at the National University of the Republic of Indonesia. The research method uses a quantitative approach and the analysis techniques used are descriptive analysis and SEM-PLS analysis. The source of this study uses primary data. Data collection in this study used a questionnaire. The sample of this study was 100 people. Based on the results of the descriptive analysis, it can be seen that product quality, product price, consumer satisfaction and repeat purchase interest according to respondents are still in the sufficient category. Based on the test results, it shows that student satisfaction functions as a significant mediator between services and facilities and student loyalty. This means that good services and facilities will increase student satisfaction, which will ultimately strengthen their loyalty to the university.