Jurnal Akuntansi, Manajemen dan Bisnis Digital

The Effect of Accrual-Based Government Accounting Standards Implementation on the Quality of Financial Reporting with Regional Apparatus Organizational Commitment as a Moderating Variable in Serdang Bedagai Regency Government

Juni Yanti Napitupulu, Dito Aditia Darma Nasution, Agus Tripriyono — Tue, 19 May 2026 12:01:02 +0700

This study aims to examine the determinants of accrual-based Government Accounting Standards (GAS) implementation and to empirically test the role of Organizational Commitment of Regional Government Organizations (Organisasi Perangkat Daerah/OPD) as a moderating variable in the context of local government. The study was conducted across 30 OPDs in Serdang Bedagai Regency and involved 180 financial management officers as respondents. A quantitative approach was employed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that Human Resources, Supporting Facilities, Compliance with Laws and Regulations, Government Internal Control System (GICS), Understanding of Accrual-Based GAS, Employee Motivation, and Manual Application of Accrual-Based GAS have positive and significant effects on the implementation of accrual-based GAS. The structural model demonstrates strong explanatory power, with an R² value of 0.762, indicating that 76.2% of the variance in accrual-based GAS implementation is explained by the variables included in the model. Organizational Commitment exhibits the strongest direct effect and serves as the most dominant predictor in the model. Furthermore, the moderation analysis reveals that Organizational Commitment significantly strengthens most of the relationships between the independent variables and accrual-based GAS implementation, except for one non-significant moderating relationship. This finding suggests that the moderating role of Organizational Commitment is selective and context-dependent, as certain aspects of accrual-based GAS implementation are more strongly influenced by individual capacities of public officials—such as technical competence, intrinsic motivation, and work experience—than by organizational structural factors. This study contributes to the public sector accounting literature by demonstrating that Organizational Commitment functions as a strategic integrator that aligns individual, technical, and regulatory factors in achieving accountable and accrual-based local government financial management

Digital Economic Transformation and its Implications for Monetary Economic Policy in Indonesia

David Chandra, Lia Nazliana Nasution — Tue, 19 May 2026 12:01:34 +0700

This study aims to analyze the effect of digital economic transformation on inflation in Indonesia. The indicators of digital economic transformation examined in this study include internet penetration, digital transactions/e-commerce, the use of digital financial services, national digital economic value, and digital financial infrastructure. This research employs a quantitative approach with an associative research design. The data used are secondary time-series data covering the period 2019–2024, obtained from the Central Bureau of Statistics (BPS), Bank Indonesia, the Financial Services Authority (OJK), the Ministry of Communication and Information Technology, as well as reports from the World Bank and Google–Temasek–Bain. The analytical method applied is multiple linear regression. The results show that, partially, internet penetration has a negative and significant effect on inflation, indicating that increased internet access enhances market efficiency and contributes to lower inflation. In contrast, digital transactions/e-commerce have a positive and significant effect on inflation, reflecting increased consumer demand through digital platforms. Meanwhile, the use of digital financial services, national digital economic value, and digital financial infrastructure do not have a significant effect on inflation. Simultaneously, the variables of digital economic transformation do not significantly affect inflation. The adjusted R-square value of 0.519 indicates that the model explains 51.9 percent of inflation variation, while the remaining variation is influenced by other macroeconomic factors.

From Story to Sale: The Mediating Role of Comsumer Enggagement in Short Video Marketing at Petro’s Coffee

Sebrina S, Erwansyah Erwansyah, Slamet Widodo — Tue, 19 May 2026 12:01:52 +0700

The rapid advancement of digitalization has transformed marketing strategies in Indonesia’s food and beverage (F&B) industry, with short video marketing emerging as a key approach to reaching modern consumers. This study aims to examine the effect of short video marketing on consumers’ purchase intention, with consumer engagement serving as a mediating variable among Petro’s Coffee customers. A quantitative approach was employed using a cross-sectional survey design involving 150 respondents aged 18–45 years who had been exposed to Petro’s Coffee short video content within the past three months. Data were collected through an online questionnaire using a five-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The theoretical foundation of this study integrates the Stimulus–Organism–Response (S-O-R) framework to explain the psychological mechanisms underlying consumer responses. The results indicate that short video marketing has a positive and significant effect on consumer engagement, consumer engagement positively and significantly influences purchase intention, and consumer engagement significantly mediates the relationship between short video marketing and purchase intention. These findings highlight consumer engagement as a key mechanism in translating short video marketing stimuli into consumers’ behavioral responses. Practically, this study provides strategic implications for F&B industry practitioners in optimizing short video marketing by strengthening consumer engagement to enhance purchase intention

Building Brand Identity and Digital Marketing for the MSME Coffee Shop Petro’s Coffee Relevant to Gen Z and Millennials in Dairi Sidikalang

Ester Petronella Tarigan, Yossie Rossanty, Dewi Nurmasari Pane — Tue, 19 May 2026 12:02:15 +0700

Brand identity is a crucial factor in shaping consumer perceptions and product differentiation in competitive markets. This study investigates the effects of brand identity and digital marketing on visit intention and purchase decision among Generation Z and Millennial consumers at a local coffee SME (PETRO’S COFFEE) in Sidikalang, Indonesia, with electronic word of mouth (e-WOM) as a mediating variable. A quantitative explanatory approach was employed using purposive sampling, resulting in 117 valid respondents who had made purchases within the last six months. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that brand identity has a positive and significant effect on visit intention, while digital marketing significantly influences purchase decision both directly and indirectly through e-WOM. The mediating role of e-WOM indicates that online reviews and consumer-generated recommendations strengthen the effectiveness of digital marketing communication. The coefficient of determination values demonstrate moderate to strong predictive power of the proposed model. This study contributes to the branding and digital marketing literature by providing empirical evidence from local coffee SMEs in non-metropolitan areas. Practically, the findings offer strategic insights for SME owners to integrate strong brand identity with digital marketing initiatives to engage younger consumers more effectively

Analysis Of Budget Performance Regional Revenue And Expenditure (APBD) In The Province Of North Sumatra

Beatric Krisnanadayanti Sinaga, Tengku Eka Susilawaty — Tue, 19 May 2026 22:18:50 +0700

This study aims to evaluate the performance of the Regional Revenue and Expenditure Budget (APBD) of North Sumatra Province during 2021–2024 using financial ratios, namely effectiveness, efficiency, independence, and growth. The data were obtained from APBD reports published by the Directorate General of Fiscal Balance, Ministry of Finance. The findings reveal that the effectiveness ratio of regional revenue declined, shifting from the “very effective” category in 2021– 2022 to “quite effective” in 2023 and “less effective” in 2024. The efficiency ratio of regional expenditure remained consistently below 100%, indicating relatively controlled budget use, although some programs were not fully implemented. Fiscal independence is still low, as the contribution of Local Own-Source Revenue (PAD) to total revenue ranged only between 25–50%, reflecting high reliance on central government transfers. The growth ratio of PAD fluctuated, with a sharp increase in 2022 but a decline in 2023 and 2024. Overall, the APBD of North Sumatra Province demonstrates good expenditure efficiency but faces significant challenges in revenue effectiveness, PAD growth, and fiscal independence.

The Effect of Audit Fees, Audit Tenure, and Gender on Audit Quality in Consumer Goods Companies Listed on the Indonesian Stock Exchange (2020–2024)

Dwi Dinda Nur’arifah, Dwi Saraswati, Tia Novira Sucipto — Tue, 19 May 2026 22:31:15 +0700

This study aims to determine the effect of Audit Fee, Audit Tenure, and Gender on Audit Quality of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. Data is taken from www.idx.co.id. The population in this study was 29 companies with a sample of 48 companies. Sampling and determination of sample size in this study were carried out using a purposive sampling method, selecting 34 consumer goods sector manufacturing companies that met the criteria as samples. This research approach uses logistic regression analysis of data processed with the SPSS 23 application. Data from this study uses secondary data in the form of Company financial reports officially published by the Indonesia Stock Exchange (IDX). Based on the results of the study, it can be concluded that the Audit Fee variable has a positive effect on audit quality, Audit Tenure has no effect on Audit Quality, Gender has a positive effect on audit quality, simultaneously Audit Fee, Audit Tenure and Gender affect audit quality. Only 44.3% of the dependent variable can be explained by the variability of the independent variables, while the remaining 55.7% is explained by other variables not used in this study.

Analysis of the Efficiency and Effectiveness of Regional Spending in Improving the Quality of Public Services in the Medan City Regional Government for the 2023-2024 Fiscal Year

Marlina Marlina, Suci Azzahra, Vina Arnita — Wed, 20 May 2026 10:26:57 +0700

This study analyzes the efficiency and effectiveness of regional government expenditure in improving the quality of public services in the Government of Medan City for the 2023–2024 fiscal years. The objectives of this study are: (1) to measure the level of efficiency in the use of regional budgets for the provision of public services, (2) to assess the effectiveness of expenditure realization in achieving public service performance indicators, and (3) to provide policy recommendations to improve budget management performance. Quantitative analysis is conducted through document analysis of the Regional Revenue and Expenditure Budget (APBD) and expenditure realization for 2023–2024, calculation of efficiency ratios (comparison between budget inputs and service output indicators), and effectiveness analysis based on the achievement of Public Service Performance Indicators (PSPI) and regional performance targets. Qualitative analysis complements the quantitative findings through structured interviews with budget management officials and service users, as well as case studies of several strategic agencies, including health, education, licensing, and infrastructure sectors. The results indicate that, in aggregate, Medan City’s regional expenditure during the 2023–2024 period demonstrates a moderate level of efficiency. Certain sectors, such as health and education, are relatively efficient in converting budget allocations into service outputs, while infrastructure and licensing sectors still exhibit inefficiencies or unfocused expenditure realization. In terms of effectiveness, improvements in public service quality are observed in key indicators—such as administrative service completion time and user satisfaction—although achievements are uneven across agencies. The main contributing factors include insufficient outcome-based budget prioritization, limitations in human resource capacity, and suboptimal monitoring and evaluation systems. The study recommends strengthening outcome-based budget prioritization, enhancing planning and oversight capacity, implementing more measurable performance indicators, and leveraging service digitalization to improve operational efficiency. The implementation of these recommendations is expected to improve expenditure efficiency and effectiveness ratios and enhance the quality of public services in future periods.

The Impact of Monetary and Macroprudential Policies on Inflation and Unemployment with the Role of Green Credit in Indonesia

Nadyne Ira Arsyanda, Rusiadi Rusiadi, Wahyu Indah Sari — Wed, 20 May 2026 10:45:27 +0700

This study aims to analyze the influence of monetary and macroprudential policies on inflation and unemployment in Indonesia using green credit as an intervening variable. This study uses Indonesian time-series data for the 2015-2024 period sourced from Bank Indonesia, the Financial Services Authority, and the Central Statistics Agency. The analysis method used is the Two Stage Least Square (2SLS) simultaneous equation model due to the reciprocal relationship between inflation and unemployment. The estimation results indicate that monetary and macroprudential policies have a direction of influence that is consistent with macroeconomic theory, although not yet statistically significant. The gross domestic product variable plays a role in reducing inflationary pressures, while green credit shows potential in suppressing unemployment and structural inflation in the long term. These findings indicate the importance of integrating monetary policy, macroprudential policy, and green financing to maintain macroeconomic stability and support the transition to a sustainable economy in Indonesia.

Analysis of Organizational Culture and Appreciation of Organizational Commitment with Work Motivation as a Mediating Variable at the Medan Belawan Tax Office Medan Belawan Primary Tax Office

Imam Ananda, Hernawaty Hernawaty, Mesra B — Thu, 21 May 2026 20:05:41 +0700

Organizational commitment is an important factor in improving the performance and sustainability of public organizations, especially in tax agencies that have high service demands and state revenue targets. This study aims to analyze the influence of organizational culture and rewards on organizational commitment with work motivation as a mediating variable at the Medan Belawan Tax Office. This study uses a quantitative approach with a census method on all 100 permanent employees. Primary data were collected through questionnaires and analyzed using Partial Least Squares (PLS) with the help of the SmartPLS application. The results showed that organizational culture had a positive and significant effect on work motivation and organizational commitment. Rewards were also found to have a positive and significant effect on work motivation and organizational commitment. In addition, work motivation had a positive and significant effect on organizational commitment. The indirect effect test shows that work motivation can significantly mediate the relationship between organizational culture and rewards on organizational commitment. The coefficient of determination shows that organizational culture and rewards can explain 41.8% of the variation in work motivation, while organizational culture, rewards, and work motivation together explain 49.3% of organizational commitment. Based on these results, it can be concluded that strengthening organizational culture and a fair and sustainable reward system, accompanied by increased work motivation, are important strategies in improving employee organizational commitment in the Medan Belawan Tax Office environment. This study is expected to provide practical contributions to tax agency management in human resource management as well as theoretical contributions to the development of public management studies.

Analysis Of Job Grading And Workload On Work Performance With Competency As A Mediating Variable Among Executive Employees At The Regional Office Ptpn Iv Regional Ii Medan

Hendy Sujatmiko, Mesra B, Muhammad Isa Indrawan — Thu, 21 May 2026 20:06:00 +0700

Di era globalisasi dan persaingan bisnis yang semakin ketat, perusahaan dituntut untuk mengoptimalkan kinerja karyawan sebagai sumber daya strategis dalam mencapai tujuan organisasi. Kinerja kerja dipengaruhi oleh berbagai faktor manajemen sumber daya manusia, termasuk job grading, beban kerja, dan kompetensi. Penelitian ini bertujuan untuk menganalisis pengaruh job grading dan beban kerja terhadap kinerja kerja dengan kompetensi sebagai variabel mediasi di kalangan pegawai manajerial di Kantor Wilayah PTPN IV Regional II Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode sensus pada 123 karyawan manajerial. Data primer dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Partial Least Square–Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa job grading memiliki pengaruh positif dan signifikan terhadap kinerja kerja namun tidak berpengaruh signifikan terhadap kompetensi. Beban kerja memiliki efek negatif dan signifikan terhadap kinerja dan kompetensi kerja. Kompetensi ditemukan memiliki pengaruh positif dan signifikan terhadap kinerja kerja. Pengujian efek mediasi menunjukkan bahwa kompetensi tidak memediasi pengaruh penilaian pekerjaan terhadap kinerja kerja, tetapi mampu memediasi efek beban kerja terhadap kinerja kerja secara signifikan. Temuan ini menunjukkan bahwa manajemen beban kerja yang seimbang dan peningkatan kompetensi karyawan manajerial merupakan faktor kunci dalam meningkatkan kinerja kerja. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi pengelolaan PTPN IV Regional II Medan dalam merumuskan kebijakan pengembangan sumber daya manusia yang lebih efektif dan berbasis bukti.

Analysis of Transformational Leadership and Organizational Justice on Organizational Commitment With Job Satisfaction as a Mediating Variable at the National Narcotics Agency North Sumatra Province

Henri Liranto Petrus. S, Elfitra Desy Surya, Sri Rahayu — Thu, 21 May 2026 20:06:16 +0700

Organizational commitment is a key factor in supporting the success of the North Sumatra Provincial National Narcotics Agency (BNNP Sumut) in preventing, eradicating, and rehabilitating drug abuse. High work demands, task risks, and organizational pressures require effective leadership and fair organizational treatment so that employees remain satisfied and highly committed. This study aims to analyze the influence of transformational leadership and organizational justice on organizational commitment with job satisfaction as a mediating variable at BNNP North Sumatra. This study uses a quantitative approach with a survey method. The population and sample of this study were all 84 employees of BNNP North Sumatra. Data collection was conducted through questionnaires, while data analysis used the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results showed that transformational leadership and organizational justice had a positive and significant effect on job satisfaction and organizational commitment. Job satisfaction also had a positive and significant effect on organizational commitment. In addition, job satisfaction was found to mediate the influence of transformational leadership and organizational justice on organizational commitment. These findings indicate that increasing the organizational commitment of BNNP Sumut employees can be achieved through the implementation of inspirational transformational leadership and consistent and transparent organizational justice, with employee job satisfaction as a mediating factor. This study is expected to serve as a practical reference for BNNP Sumut leaders in formulating human resource management policies oriented toward strengthening organizational commitment.

Analysis of Transformational Leadership and Career Development on Employee Performance Employees With Job Satisfaction as a Mediating Variable in Regional General Hospital Dr. Pirngadi

Ida Marlina, Mesra B, Elfitra Desy Surya — Thu, 21 May 2026 20:06:33 +0700

This study aims to analyze the influence of transformational leadership and career development on employee performance with job satisfaction as a mediating variable at Dr. Pirngadi Regional General Hospital (RSUD) in Medan. This study is quantitative in nature with a survey approach, using all training department employees (n = 74) as the sample. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results showed that transformational leadership and career development had a positive and significant effect on employee performance and job satisfaction. Job satisfaction was also found to mediate the relationship between transformational leadership and career development with employee performance. The R² value for job satisfaction was 0.491 and for employee performance was 0.635, indicating that the independent variables had a fairly strong effect on the dependent variables. This study recommends that Dr. Pirngadi Regional General Hospital improve employee understanding of work procedures, review the salary and compensation system, expand training programs, and develop the transformational leadership capacity of leaders to optimize employee performance.

Analysis of Leadership and Recognition of Employee Performance with Work Motivation as a Mediating Variable in the Office Medan Barat District Office

Maswan Harahap, Erwansyah Erwansyah, Hernawaty Hernawaty — Thu, 21 May 2026 20:06:55 +0700

government agencies, including the West Medan Sub-District Office. Variations in service quality, timeliness of work completion, and employee initiative levels indicate that employee performance is not yet optimal. This study aims to analyze the influence of leadership and rewards on employee performance, both directly and indirectly through work motivation as a mediating variable. This study uses a quantitative approach with a census method of all 60 civil servants at the West Medan Sub-District Office. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of the SmartPLS application. The results show that leadership has a positive and significant effect on employee performance and work motivation. Rewards were also found to have a positive and significant effect on employee performance and work motivation. Furthermore, work motivation had a positive and significant effect on employee performance. Testing for indirect effects showed that work motivation acted as a significant mediating variable in the relationship between leadership and rewards on employee performance. These findings indicate that improving employee performance does not only depend on leadership and reward systems, but is also greatly influenced by the level of employee work motivation. This study is expected to be taken into consideration by the leadership of the West Medan Sub-District Office in formulating policies to strengthen leadership, improve reward systems, and increase work motivation in order to realize more effective and higher-quality public services.

Analysis of Teacher Competency and Work Ethic on Teacher Performance Through Work Motivation at State High School 19 Medan

Iqbal Syahputra, Husni Muharram Ritonga, Hernawaty Hernawaty — Thu, 21 May 2026 00:00:00 +0700

Teacher performance is a strategic factor in determining the quality of the learning process and the achievement of educational goals in schools. Optimal teacher performance is influenced by various internal factors, including teacher competence, work ethic, and work motivation. This study aims to analyze the influence of teacher competence and work ethic on teacher performance, both directly and through work motivation as a mediating variable at SMA Negeri 19 Medan. This study used a quantitative approach with a survey method. The research population consisted of all civil servant teachers at SMA Negeri 19 Medan, totaling 89 people, who were also used as the sample (saturated sample). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results showed that teacher competence and work ethic had a positive and significant effect on teacher performance. Teacher competence and work ethic also had a positive and significant effect on work motivation. Furthermore, work motivation has a positive and significant effect on teacher performance and is proven to act as a mediating variable in the relationship between teacher competence and work ethic on teacher performance. The coefficient of determination shows that teacher competence and work ethic can explain 42.3% of the variation in work motivation, while teacher competence, work ethic, and work motivation simultaneously explain 62.0% of the variation in teacher performance. The conclusion of this study confirms that improving teacher performance can be achieved by strengthening teacher competence and work ethic, supported by high work motivation. These findings are expected to serve as a basis for the school in formulating policies and strategies for continuous improvement of teacher quality at SMA Negeri 19 Medan.

Analysis of Organizational Culture and Human Resource Development on Organizational Commitment with Motivation as a Mediating Variable at the Medan Belawan Primary Tax Service Office

Khaidir Ali, Hernawaty Hernawaty, Muhammda Isa Indrawan — Thu, 21 May 2026 20:51:44 +0700

Organizational commitment is an important factor in improving performance and service quality in public sector agencies, including the Medan Belawan Tax Office (KPP). High service demands, modernization of the taxation system, and the dynamics of the work environment require employees to have a strong commitment to the organization. This study aims to analyze the influence of organizational culture and human resource development on organizational commitment, as well as to examine the role of work motivation as a mediating variable at the Medan Belawan Tax Office. This study uses a quantitative approach with a census method of 100 civil servants. Primary data was collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that organizational culture and HRD have a positive and significant effect on organizational commitment and work motivation. In addition, work motivation was found to have a positive and significant effect on organizational commitment. The results of the indirect effect test showed that work motivation acts as a mediating variable that strengthens the effect of organizational culture and human resource development on organizational commitment. The research model was able to explain 61.7% of the variation in organizational commitment and 43.1% of the variation in work motivation. The findings of this study emphasize the importance of strengthening a conducive organizational culture, implementing sustainable human resource development programs, and increasing employee work motivation in order to strengthen organizational commitment. This study is expected to contribute theoretically to the development of public sector human resource management science and serve as a basis for practical consideration for the leadership of KPP Pratama Medan Belawan in formulating more effective human resource management policies.

Analysis of Work Facilities and Training on Employee Performance with Work Motivation as a Mediating Variable at the National Narcotics Agency North Sumatra Province

Lisa Fitria, Kiki Farida Ferine, Muhammad Isa Indrawan — Thu, 21 May 2026 20:51:58 +0700

Employee performance is a strategic factor in supporting the effectiveness of task implementation in public institutions, including the North Sumatra Provincial National Narcotics Agency (BNN Provinsi Sumut). This study aims to analyze the effect of work facilities and training on employee performance with work motivation as a mediating variable. This study uses a quantitative approach with a census method on all 84 employees of the North Sumatra Provincial Narcotics Agency. Primary data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results show that work facilities and training have a positive and significant effect on employee performance and work motivation. In addition, work motivation was found to have a positive and significant effect on employee performance and was able to mediate the effect of work facilities and training on employee performance. These findings indicate that improving the quality of work facilities and training, supported by strengthening work motivation, is an important strategy in improving employee performance within the North Sumatra Provincial BNN. This study is expected to provide practical contributions to human resource management, particularly in the formulation of policies to improve the performance of public sector employees.

Analysis of Ability and Opportunity on Employee Performance Mediated by Work Motivation at the Humbang Hasundutan District Attorney's Office

Lengmay Simamora, Sri Rahayu, Elfitra Desy Surya — Thu, 21 May 2026 20:52:15 +0700

Employee performance is a key factor in determining the quality of public sector services, including those provided by the Humbang Hasundutan District Attorney's Office as a law enforcement agency. This study aims to analyze the influence of ability and opportunity on employee performance with work motivation as a mediating variable. The study uses a quantitative approach with a survey method. The research population consists of all 77 employees of the Humbang Hasundutan District Attorney's Office, all of whom were included in the sample. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application. The results show that ability and opportunity have a positive and significant effect on employee performance and work motivation. In addition, work motivation has a positive and significant effect on employee performance and is able to mediate the effect of ability and opportunity on employee performance. These findings indicate that improving employee performance is not only determined by individual ability, but also by adequate work opportunities and strong work motivation. Therefore, the Humbang Hasundutan District Attorney's Office needs to strengthen employee competency development, provide adequate work facilities and infrastructure, and implement organizational policies that encourage work motivation in order to improve performance in a sustainable manner.

Analysis Of School Principal Leadership And Work Environment On Teacher Performance Through Motivation At Smk Negeri 1 Percut Sei Tuan

Haryatno Haryatno, Kiki Farida Ferine, Muhammad Isa Indrawan — Thu, 21 May 2026 20:52:32 +0700

Kinerja guru merupakan faktor kunci dalam menentukan kualitas pendidikan, terutama di SMK yang menuntut lulusan untuk dipersiapkan terhadap tuntutan tenaga kerja. Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan kepala sekolah dan lingkungan kerja terhadap kinerja guru melalui motivasi kerja sebagai variabel intervensi di SMK Negeri 1 Percut Sei Tuan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian terdiri dari seluruh 119 guru dan staf di SMK Negeri 1 Percut Sei Tuan, yang juga dijadikan sampel penelitian (sensus). Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Partial Least Squares (PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa kepemimpinan kepala sekolah dan lingkungan kerja memiliki efek positif dan signifikan terhadap kinerja guru dan motivasi kerja. Motivasi kerja juga terbukti memiliki efek positif dan signifikan terhadap kinerja guru. Selain itu, motivasi kerja bertindak sebagai variabel intervensi yang memperkuat pengaruh kepemimpinan kepala sekolah dan lingkungan kerja terhadap kinerja guru. Koefisien penentuan menunjukkan bahwa kepemimpinan kepala sekolah dan lingkungan kerja menjelaskan 39,2% variasi motivasi kerja, sedangkan kepemimpinan kepala sekolah, lingkungan kerja, dan motivasi kerja bersama-sama menjelaskan 58,6% variasi kinerja guru. Kesimpulan dari penelitian ini menegaskan bahwa peningkatan kinerja guru dapat dicapai melalui penguatan kepemimpinan kepala sekolah yang efektif, meningkatkan lingkungan kerja yang kondusif, dan meningkatkan motivasi kerja guru. Hasil penelitian ini diharapkan dapat diperhatikan oleh sekolah dan pengambil kebijakan pendidikan dalam merumuskan strategi peningkatan kualitas kinerja guru di SMK.

The Effect of Training, Occupational Safety, Health and Work Motivation on Employee Performance at PT. Amal Tani Langkat

Reza Ramadan Ginting, Hasrul Azwar Hasibuan — Fri, 22 May 2026 11:16:22 +0700

This study aims to examine and provide a clearer understanding of the effect of training, occupational health and safety, and work motivation on employee performance at PT Amal Tani Langkat. This research employs a quantitative method with a total of 45 respondents. The data were analyzed using statistical formulas and processed with SPSS version 26. The results indicate that training has a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as evidenced by the t-test results with a t-value of 4.418 > t-table 2.018 and a significance value of 0.000 < 0.05. Occupational health and safety also have a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as shown by the t-test results with a t-value of 2.313 > t-table 2.018 and a significance value of 0.026 < 0.05. Furthermore, work motivation has a positive and significant partial effect on employee performance at PT Amal Tani Langkat, as proven by the t-test results with a t-value of 5.775 > t-table 2.018 and a significance value of 0.000 < 0.05. Simultaneously, training, occupational health and safety, and work motivation have a significant effect on employee performance, as indicated by the F-test re

The Effect Of Work Competence And Work Supervision On Employee Performance At Badan Usaha Milik Desa Kota Pari, Pantai Cermin District, Serdang Bedagai Regency

Juniarti Juniarti, Syahrial Hasanuddin Pohan — Tue, 21 Jul 2026 22:41:17 +0700

This study aims to analyze the effect of work competence and work supervision on employee performance at the BUMDes Kota Pari, Pantai Cermin District, Serdang Bedagai Regency. The study used a quantitative approach with a survey method. The sample consisted of 42 respondents, which represented the entire population of BUMDes employees. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 26. The results show that work competence has a positive and significant effect on employee performance, work supervision also has a positive and significant effect on employee performance, and both variables simultaneously have a significant effect on employee performance. The coefficient of determination indicates that 55.8 percent of the variation in employee performance is explained by work competence and work supervision. These findings confirm that improving competence and strengthening supervision are important strategies to enhance employee performance in BUMDes Kota Pari.

The Effect Of Perceived Ease Of Use And Perceived Trust On Behavioral Intention Quick Response Code Indonesian Standard (QRIS) In Mediating Risk Perceptions Among Student In Lubuklinggau

Sri Endang Susilawati, Herman Paleni, Indrawati Mara Kesuma — Tue, 28 Jul 2026 11:32:38 +0700

This study examines the influence of perceived ease of use and trust on QRIS adoption decisions, with perceived risk as a mediating variable among university students in Lubuk Linggau City. Employing a quantitative explanatory design, primary data were collected via questionnaires from respondents experienced in digital payments. The population comprised 10,079 students from local higher education institutions, and a sample of 100 was selected using Slovin’s formula with a 10% margin of error and purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) to assess direct and indirect relationships among variables. Findings reveal that both perceived ease of use and trust positively and significantly influence QRIS adoption. Ease of use encourages adoption through accessibility and operational simplicity, while trust strengthens decisions via security, data integrity, and service provider credibility. Additionally, perceived risk significantly mediates the relationship between ease of use and adoption, indicating that reducing perceived risk enhances technology adoption. These results suggest that usability, trust, and risk management are key factors in promoting QRIS adoption among students. Practically, the study highlights the need to improve system usability, reinforce security, and implement effective communication strategies to enhance trust and minimize perceived risk. This research contributes to a more comprehensive understanding of digital payment adoption in higher education.

The Influence Of Perception Of Convenience, Perception Of Risk And Financial Technology On Interest In Using Paylater Among Students

Niken Tiya Rahmadan, Yulpa Rabeta — Tue, 28 Jul 2026 11:56:45 +0700

This study aims to examine the influence of Perceived Ease of Use, Perceived Risk, and Financial Technology on the intention to use PayLater services among university students in Lubuklinggau. The population included students from universities in Lubuk Linggau city, with a sample of 100 respondents selected using purposive sampling. Data were analyzed using Partial Least Square (PLS) with SmartPLS to test the relationships among constructs, allowing for both partial and simultaneous effect assessments. The results indicate that Perceived Ease of Use and Perceived Risk do not have a significant direct effect on the intention to use PayLater, whereas Financial Technology has a strong positive and significant effect with a path coefficient of 0.830 and T-statistic of 8.084. Simultaneously, the three independent variables significantly influence the intention to use PayLater, with a coefficient of 0.364 and P-Value of 0.000. The R-Square value of 0.456 suggests that 45.6% of the variance in usage intention is explained by the model, while the remaining is influenced by other external factors. Further analysis highlights the importance of financial literacy, prior platform experience, social factors, hedonic motivation, and perceived behavioral control as contextual determinants of PayLater adoption decisions. In conclusion, financial technology innovation emerges as the dominant factor driving PayLater usage intention, while Perceived Ease of Use and Perceived Risk require mediation or moderation approaches to fully understand their influence, providing practical implications for platform development and user education.

The Effect Of Liquidity On The Profitability Of Commercial Banks In Indonesia During The Post-COVID-19 Pandemic Recovery Period (2021–2024)

Olivia Dhesta Vega, Marshella Zuliani, Tessa Meilandari, Reva Indah Sefira — Tue, 28 Jul 2026 13:17:31 +0700

The purpose of this research is to analyze the relationship between liquidity and the profitability of Indonesian commercial banks from 2021 to 2024. The Loan to Deposit Ratio (LDR) is a liquidity metric, whereas the RO) is a measure of profitability. The commercial banks that were active in Indonesia over the time frame of this study make up the population. With the use of purposive sampling, a total of fifteen banks were examined, yielding sixty observations. Secondary data culled from Financial Services Authority annual reports served as the basis for this study. We used Microsoft Excel to process the data.Simple linear regression analysis is the analytical approach used in this investigation. There was no statistically significant relationship between ROA and the Loan to Deposit Ratio (LDR), according to the findings. According to the coefficient of determination, other factors account for 99.2% of the variation in ROA, whereas LDR only accounts for 0.8%. These results indicate that during the economic recovery phase following a pandemic, liquidity is not the main factor that determines a bank's profitability.

Analysis Of The Impact Of Employee Engagement On Employee Performance Productivity In The Telkom Bengkulu Area Network Division

Siti Abibah, Ovita Charolina, Amrullah Amrullah — Tue, 28 Jul 2026 13:34:10 +0700

This research aims to find out and analyze the influence of employee engagement on employee performance productivity in the Telkom Bengkulu Network Division. The type of research used in this research is a quantitative approach. The population in this study is all employees at the Telkom Bengkulu Network Division. The sample used in this study was 70 respondents taken using questionnaire distribution and data analysis techniques. Data analysis used to test hypotheses is simple linear regression analysis and t test (partial test) which is processed using statistical calculation through application (SPSS) version 25. The results of this study show that employee engagement has a positive and significant effect on employee performance productivity in the Telkom Bengkulu Network Division which is evidenced by the regression coefficient value (employee engagement X) of 1,010 and the calculated t value of 7,060 > t table 1,995 with a significant value of 0.000 < 0.05. This means that if employee engagement has a positive and significant effect on employee performance productivity in the Telkom Bengkulu Network Area Division, which shows that when employee performance productivity can regulate the quality of work, with commitment, it can improve the quality of the company

The Influence Of Content Marketing, Brand Image And E-Service Quality On Consumer Satisfaction At Kopi Kenangan In Jalan Setia Medan

Muhammad Tegar Dwinata, Annisa Sanny, Slamet Widodo — Tue, 28 Jul 2026 13:59:37 +0700

This study aims to analyze the influence of Content Marketing, Brand Image, and E-Service Quality on Consumer Satisfaction at Kopi Kenangan on Jalan Setia Medan. This study applies a quantitative approach through a survey method to 96 respondents who are active consumers. The data analysis technique used is multiple linear regression through SPSS software version 22. These findings show that partially Content Marketing has a negative and significant effect on Consumer Satisfaction (B = -0.147; t = -5.304; Sig. = 0.000). Brand Image has a positive and significant impact on Consumer Satisfaction (B = 0.083; t = 2.816; Sig. = 0.006). Meanwhile, E-Service Quality has a positive and significant impact on Consumer Satisfaction (B = 0.629; t = 13.094; Sig. = 0.000). The results of simultaneous testing show that Content Marketing, Brand Image, and E-Service Quality simultaneously have a significant effect on Consumer Satisfaction (F = 63.980; Sig. = 0.000). The Adjusted R² value of 0.665 indicates that 66.5% of the variation in Consumer Satisfaction can be explained by the research model, and 33.5% is influenced by other factors outside the research. The findings of this study indicate that E-Service Quality is a very dominant variable in increasing the level of Consumer Satisfaction. Therefore, companies need to increase the level of digital service quality, accompanied by an evaluation of content marketing strategies and strengthening brand image to support the continuous improvement of consumer satisfaction.

Marketing Strategy Plan Through SWOT Analysis On BLP Beauty's Expansion Into The French Market

Nayla Najwa Nafila — Tue, 28 Jul 2026 14:55:15 +0700

This study aims to design a marketing strategy for BLP Beauty in the context of expansion into the French market through a SWOT analysis approach, supported by STEEP analysis, Customer Journey Map (CJM), and a 4P Marketing Mix framework. The internal analysis reveals that BLP Beauty excels in value-driven digital campaigns and sensory experience-based product innovation, yet needs to address weaknesses in inconsistent quality control and packaging. From an external perspective, the brand's primary opportunities stem from the high willingness to pay among French consumers and the potential for international strategic partnerships, while the main challenges include strict European Union regulations and consumer selectivity regarding product ingredients.

The Influence Of Perceived Quality, Brand Trust, And Customer Satisfaction On Customer Loyalty At PT. Sinar Sakti Sampoerna

Vanessa Amalia, Tri Lestira Putri Warganegara — Tue, 28 Jul 2026 15:30:31 +0700

This study aims to examine the effect of Perceived Quality, Brand Trust, and Customer satisfaction on Customer loyalty among customers of PT. Sinar Sakti Sampoerna. Intense competition in the logistics service industry requires companies not only to attract customers but also to maintain their loyalty. This research employs a quantitative approach with an associative research design and an ex-post facto method to analyze the influence of Perceived Quality, Brand Trust, and Customer satisfaction on Customer loyalty. The research population consists of 3,162 customers, with a sample of 97 respondents. Data were collected through Likert-scale questionnaires and documentation, then analyzed using multiple linear regression, instrument validity and reliability tests, descriptive statistics, normality and homogeneity tests, as well as hypothesis testing using independent t-tests and ANOVA. The results indicate that Perceived Quality, Brand Trust, and Customer satisfaction each have a significant effect on Customer loyalty among customers of PT. Sinar Sakti Sampoerna. Furthermore, these three variables simultaneously have a significant influence, demonstrating that integrated improvements in service quality, brand trust, and customer satisfaction can sustainably enhance customer loyalty

Determinants of Tax Evasion with Religiosity as a Moderating Variable

Faridh Azhar Hakim, Sabaruddin Sabaruddin — Tue, 28 Jul 2026 15:53:28 +0700

Tax evasion in Indonesia remains a serious problem, resulting in reduced state revenue. Various external factors, such as audit intensity, tax rates, and perceptions of fairness in the tax system, are believed to influence taxpayer behavior. On the other hand, internal factors, such as religiosity, also play a role in shaping individual attitudes and decisions regarding fulfilling tax obligations. This study uses a quantitative approach with an associative nature through a survey method. The research sample consisted of 97 individual taxpayers registered at the Pondok Aren Tax Office (KPP Pratama), selected using a nonprobability sampling technique with a purposive sampling approach. Data were analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS software. The results of the study indicate that tax audits, tax rates, and tax fairness have a positive and significant influence on tax evasion. Furthermore, religiusity has been shown to moderate this relationship by strengthening the influence of each independent variable. These findings demonstrate that both external and internal factors play a significant role in shaping taxpayer behavior toward tax evasion.

The Influence Of Training, Internal Communication, And Leadership On Personnel Work Discipline Of The Fire And Rescue Department Of Muara Enim Regency

Yuli Sri Susanty, Abdul Basyith, Nisma Aprini — Tue, 28 Jul 2026 16:20:08 +0700

This study aims to determine and analyze the influence of training, internal communication, and leadership, individually and collectively, on work discipline among personnel in the Muara Enim Regency Fire and Rescue Department. The analysis used descriptive and inferential analyses, employing statistical calculations using multiple regression formulas, partial and simultaneous tests, and coefficients of determination. The results showed that training, internal communication, and leadership simultaneously have a positive effect on work discipline among personnel in the Muara Enim Regency Fire and Rescue Department. Training, internal communication, and leadership have a positive effect individually on work discipline among personnel in the Muara Enim Regency Fire and Rescue Department.

Population Roadmap Integration Strategy In Accelerating Regional Development In North Sumatra Province 2025–2029 Towards A Golden Indonesia 2045

Heri Pranata Satria — Tue, 28 Jul 2026 20:00:56 +0700

Population development enters a strategic phase towards a Golden Indonesia 2045 through the Population Development Roadmap (PJPK) 2025–2029. North Sumatra Province, which is at the peak of the demographic bonus with the proportion of the productive age population reaching 67.23% and a dependency ratio of 48.75% (2025), has a great opportunity to accelerate regional development. However, the implementation of PJPK integration at the district/city level still faces various obstacles. This study aims to analyze the problem of integrating 30 PJPK indicators into regional planning documents (RPJMD and RKPD) and formulate an effective strategy. Using a qualitative approach with document analysis, SIGA April 2026 secondary data, and PJPK Progress Monitoring as of April 9, 2026, this study identifies three main problems: the lack of optimal internalization of PJPK indicators, weak cross-sector coordination, and low technical capacity and political commitment of regional apparatus. The analysis shows that the root of the problem lies in the system of competency development of apparatus that is not yet population-oriented, the lack of continuous technical assistance from the province, and the planning culture that is still sectoral. Using the Analytic Hierarchy Process (AHP), the structured technical mentoring model was selected as the best alternative with a score of 0.412. The main recommendation is the issuance of a Governor's Regulation on Structured Technical Assistance and the Mandatory Integration of 30 PJPK Indicators into regional planning documents. This policy is expected to strengthen cross-sector synergy, increase the capacity of the apparatus, and ensure that PJPK becomes the main reference for accelerating regional development in North Sumatra towards a Golden Indonesia 2045.

Capital Asset Pricing Model (CAPM) And Its Implications For Investment Decision Making In LQ45 Companies On The Indonesia Stock Exchange

Tue, 28 Jul 2026 20:49:51 +0700

This study aims to determine the level of stock returns and risks, as well as the grouping and assessment of efficient and inefficient stocks in the LQ 45 index using the Capital Asset Pricing Model (CAPM) method in determining stock investment decisions in the LQ 45 index for the 2019-2023 period. The type of research used is a quantitative approach with a descriptive method. The data source used is secondary data, the sampling technique uses non-probabilistic sampling, namely purposive sampling, resulting in 23 stock samples examined on the Indonesia Stock Exchange website. The results of the study, determined using the Capital Asset Pricing Model (CAPM), show that of the 23 sample companies in the LQ 45 index in 2019, there were 14 efficient stocks in 2019, 16 efficient stocks in 2020, 8 efficient stocks in 2021, 15 efficient stocks in 2022, and 5 efficient stocks in 2023. These shares are included in the efficient share classification because they have an expected return [E(Ri)] that is lower than the individual return (Ri) which indicates a positive value so that based on calculations using the CAPM method, it is recommended that the decision taken by investors is to buy shares.

The Influence Of Lifestyle Brands On Generation Z Consumer Behavior For Tuku Coffee Products In Bogor Regency

Arif Igo, Kelty Nurdarani Loves — Tue, 28 Jul 2026 21:05:56 +0700

This study aims to analyze the influence of lifestyle brand on Generation Z consumer behavior toward Kopi Tuku products in Bogor Regency. The increasing trend of coffee consumption among Generation Z is not only influenced by product quality, but also by the brand’s ability to represent lifestyle, social identity, and consumer preferences. This study employs a quantitative approach using a survey method through questionnaire distribution to respondents who meet the criteria, namely Generation Z aged 17–27 years who have purchased Kopi Tuku products in Bogor Regency. The sampling technique used is purposive sampling with a total of 100 respondents.The data were analyzed using simple linear regression supported by t-test and coefficient of determination (R²). The results show that lifestyle brand has a positive and significant effect on Generation Z consumer behavior toward Kopi Tuku products in Bogor Regency. This indicates that the stronger the consumer perception of lifestyle brand, the higher the tendency of consumer behavior, such as purchase intention, loyalty, and purchase decisions.

Analysis Of The Regional Revenue And Expenditure Budget (APBD) For The Financial Performance Assessment Of The Asahan Regency Regional Government For 2019-2024

Susi Susi, Anggi Pratama Nasution, Hendra Saputra — Tue, 28 Jul 2026 21:16:09 +0700

The research study aims to analyze the financial performance of the Asahan Regency Government for the 2019-2024 period by applying a quantitative descriptive methodology, utilizing secondary data from the Regional Budget Realization Report. The analysis was conducted using five main financial ratios, namely the Financial Independence Ratio, the Regional Original Revenue (PAD) Effectiveness Ratio, the Regional Financial Efficiency Ratio, the Operational and Capital Expenditure Harmony Ratio, and the Revenue Growth Ratio. The research results show that the financial performance of the Asahan Regency Government still faces challenges in the aspect of Financial Independence, which is classified as very low (an average of 11.55%) with an Instructive pattern, indicating a high dependence on central transfer funds. The PAD Effectiveness Ratio is generally in the fairly effective category, with an average of 97.54%. The Regional Financial Efficiency Ratio is classified as inefficient, with an average of 100.17%, where ideally the efficiency percentage is below 100%. The Expenditure Harmony Ratio shows a relatively harmonious proportion, with an average of 65.54% of Operational Expenditure and 14.07% of Capital Expenditure. Meanwhile, the Revenue Growth Ratio shows unstable conditions, with contractions in 2020 and 2023, and the highest positive growth of 11.11% in 2024. Overall, the Asahan Regency Government needs to increase fiscal independence by optimizing PAD, maintaining consistent revenue effectiveness, and managing expenditures to be more efficient and sustainable.

The Influence Of Content Marketing, Brand Image And E-Service Quality On Consumer Satisfaction At Kopi Kenangan In Jalan Setia Medan

Muhammad Tegar Dwinata, Annisa Sanny, Slamet Widodo — Tue, 28 Jul 2026 21:27:27 +0700

Analysis of the Financial Performance of the Regional Government of North Sumatra Province in the Post–COVID-19 Period

Alia Rohali, Irawan Irawan, Vina Arnita — Tue, 28 Jul 2026 21:47:00 +0700

This study aims to analyze the financial performance of the Government of North Sumatra Province in the post-Covid-19 period from 2021 to 2024 based on the ratios of financial independence, effectiveness, and efficiency. This research employs a quantitative descriptive approach using secondary data derived from the Regional Budget Realization Reports published by the local government. The results indicate that the financial independence ratio ranges from 17% to 24%, categorized as very low with an instructive relationship pattern, reflecting a high dependence on central government transfers. The effectiveness ratio ranges from 90% to 96% and is classified as effective despite fluctuations, while the efficiency ratio ranges from 97% to 100% and is considered less efficient because regional expenditures nearly absorb all revenues. Overall, the post-pandemic financial performance demonstrates relatively effective revenue realization; however, significant challenges remain in strengthening fiscal independence and improving expenditure efficiency.

The Effect Of Work Division, Employee Development, And Supervision On Employee Work Quality At The Protocol And Leadership Communication Division, Regional Secretariat Of Lahat Regency

Nabillah Rahma Yanti Putri, Harun Samsuddin, Darmin Darmin — Tue, 28 Jul 2026 21:55:04 +0700

This study aims to determine and analyze the effect of division of labor, guidance, and supervision on the work quality of employees in the Protocol and Leadership Communication Division of the Regional Secretariat of Lahat Regency, both partially and simultaneously. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees and analyzed using multiple linear regression analysis to examine the influence of the independent variables on the dependent variable. The results revealed that (1) division of labor did not have a positive partial effect on employee work quality, indicating that the existing allocation of tasks had not become a major factor in improving work quality; (2) guidance had a positive partial effect on work quality, meaning that better guidance contributes to higher work quality; (3) supervision had a positive partial effect on work quality, showing that effective supervision can improve the quality of work performance; and (4) division of labor, guidance, and supervision simultaneously had a positive effect on employee work quality. Therefore, improving employee work quality can be achieved through the optimization of guidance and supervision supported by an appropriate and well-coordinated division of labor.

The Influence Of Corporate Branding And Brand Ambassador On Customer Trust At Bank Syariah Indonesia Branch Office Panorama, Bengkulu City

Zosen Wandi Rahman, Nurul Hak, Khozin Zaki — Tue, 28 Jul 2026 22:08:45 +0700

Customer trust serves as the primary foundation for the sustainability of the Islamic banking industry. Following the merger of Bank Syariah Indonesia (BSI), the strengthening of corporate brand identity and the utilization of brand ambassadors were implemented as strategic approaches to establish a positive institutional image while simultaneously enhancing customer trust. Nevertheless, the effectiveness of both strategies at the branch office level remains insufficiently examined empirically. This study aims to analyze the influence of Corporate Branding and Brand Ambassador on Customer Trust at BSI KC Panorama, Bengkulu City, both partially and simultaneously.A causal quantitative method was employed, with data collected through questionnaires distributed to active customers selected via purposive sampling technique. The data were analyzed using multiple linear regression, encompassing the t-test, F-test, and coefficient of determination (R²).The findings demonstrate that Corporate Branding exerts a positive and significant influence on customer trust (t-value = 23.895; sig. = 0.000), as does Brand Ambassador (t-value = 2.543; sig. = 0.012). Simultaneously, both variables were proven to have a significant combined effect on customer trust.It is concluded that Corporate Branding constitutes the most dominant variable in shaping customer trust at BSI KC Panorama, Bengkulu City, indicating that institutional brand image plays a considerably greater role than the ambassador figure in determining customer confidence.

The Influence Of Carbon Accounting Disclosure And Audit Quality On Corporate Efficiency In Industrial Sector Companies Listed On The Indonesia Stock Exchange

Maf’ul Taufiq; Weny Ananda Putri, Mifthahul Jannah, Imanuela Aprilia Rajagukguk — Tue, 28 Jul 2026 22:22:16 +0700

This study aims to analyze the impact of carbon accounting disclosure and audit quality on corporate efficiency within the industrial sector listed on the Indonesia Stock Exchange (IDX), as well as to examine the moderating role of audit quality in the relationship between carbon disclosure and corporate efficiency. Growing global attention toward sustainability and climate change issues has prompted companies to enhance carbon emission transparency and strengthen oversight mechanisms through high-quality audits. This study employs a quantitative approach with an explanatory research design. Secondary data were obtained from the annual and sustainability reports of industrial sector companies listed on the IDX for the 2019–2023 period. The sample was selected using a purposive sampling technique. Corporate efficiency was measured using Data Envelopment Analysis (DEA) and the Total Asset Turnover (TATO) ratio; carbon accounting disclosure was measured using the Carbon Disclosure Index (CDI) based on GRI/CDP standards; and audit quality was proxied by a dummy variable (Big Four vs. non-Big Four). Data analysis was conducted using multiple panel regression and moderated regression analysis (MRA). The results indicate that: (1) carbon accounting disclosure has a positive and significant effect on corporate efficiency; (2) audit quality has a positive and significant effect on corporate efficiency; and (3) audit quality strengthens the relationship between carbon accounting disclosure and corporate efficiency. This study supports legitimacy theory, stakeholder theory, and signaling theory, and contributes to the sustainability accounting literature in Indonesia.

The Impact Of Green Accounting And Environmental Performance On Firm Value Of Mining Companies Listed On The Indonesia Stock Exchange

Alfiyani Khusnin Nashriyah, Musviyanti Musviyanti — Wed, 29 Jul 2026 05:14:06 +0700

This study aims to examine the effect of green accounting and environmental performance on firm value in mining sector companies listed on the Indonesia Stock Exchange (IDX). Signaling theory is employed as the theoretical framework to explain how the implementation of green accounting and environmental performance may influence firm value. This study adopts a quantitative research approach using secondary data obtained from annual reports and sustainability reports of mining companies during the 2020–2024 period. The sample consists of 14 companies selected through purposive sampling. Data were analyzed using multiple linear regression analysis. The findings reveal that green accounting has a significant effect on firm value, indicating that greater environmental responsibility disclosure and environmental cost allocation are positively perceived by investors. In contrast, environmental performance does not have a significant effect on firm value. These results suggest that investors place greater emphasis on the disclosure of environmental accounting information than on environmental performance ratings when assessing firm value. This study contributes to the literature on sustainability accounting and provides insights for companies seeking to enhance their value through environmental practices.

Partner Lifecycle Audits and Quality Audits: Do Gender and Workload Play a Role

Inna Rahmania Anindita — Wed, 29 Jul 2026 05:26:12 +0700

Penelitian ini bertujuan menganalisis pengaruh siklus hidup partner audit terhadap kualitas audit dengan mempertimbangkan peran gender dan beban kerja partner audit sebagai variabel moderasi. Penelitian menggunakan data perusahaan sektor industri dan energi yang terdaftar di Bursa Efek Indonesia periode 2018–2025 dengan total 648 observasi. Analisis dilakukan menggunakan regresi data panel. Siklus hidup partner audit didalam penelitian ini dibagi menjadi tiga fase yaitu fase entry, fase adjustment dan fase recursion. Hasil penelitian menunjukkan bahwa fase entry menurunkan kualitas audit sedangkan fase adjustment akan meningkatkan kualitas audit dan fase recursion tidak berpengaruh signifikan terhadap kualitas audit. Hasil pengujian moderasi menunjukan bahwa partner audit perempuan terbukti memperkuat kualitas audit pada fase penyesuaian, sedangkan beban kerja yang tinggi dari partner audit akan menurunkan kualitas audit. Hasil temuan ini menunjukkan pentingnya pengelolaan rotasi partner audit dan distribusi beban kerja untuk menjaga kualitas audit.

The Influence Of Professional Ethics, Locus Of Control, And Work Experience On Ethical Decision-Making Among Tax Consultants, With Religiosity As A Moderating Variable

Diah Nurlaeni, Juita Tanjung — Wed, 29 Jul 2026 05:33:43 +0700

This study aims to examine the effects of professional ethics, locus of control, and work experience on tax consultants’ ethical decision-making and to investigate the moderating role of religiosity. A quantitative approach was employed, with data collected through questionnaires distributed to tax consultants and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results indicate that professional ethics, locus of control, and work experience have a positive and significant influence on ethical decision-making. Furthermore, religiosity significantly moderates the relationships between professional ethics, locus of control, work experience, and ethical decision-making. These findings suggest that stronger professional ethics, greater self-control, broader work experience, and higher religiosity encourage tax consultants to make more ethical and responsible decisions in accordance with professional codes of conduct and applicable tax regulations. The study contributes to the development of tax and professional ethics literature and provides practical insights for improving ethical decision-making among tax consultants.

Implementation Of Green Human Resource Management As The Key To UMKM Actors' Compliance With Government Green Political Regulations

Sri Kumala Dewi, Waldi Putra, Yuni Candra — Wed, 29 Jul 2026 05:40:46 +0700

This study aims to analyze the implementation of Green Human Resource Management (GHRM) in Micro, Small, and Medium Enterprises (MSMEs) and evaluate its effectiveness in driving compliance with the government's Green Politics regulations. The research method employed is descriptive qualitative with a document study approach, utilizing content analysis on environmental regulations, industry reports, and relevant secondary literature. The results indicate that the adoption level of GHRM in MSMEs remains at a simple functional adaptation stage through digital efficiency (paperless billing), energy conservation, and the use of eco-friendly packaging, all driven by the interpersonal directing function of business owners. This internal practice proves to be a crucial instrument in meeting local regulations, such as single-use plastic bans, while simultaneously mitigating legal risks. The novelty of this study lies in its shift of analytical focus; while previous research predominantly focused on complex GHRM systems in large corporations with established structures, this study demonstrates that simplifying cost-efficient GHRM practices in the informal sector can serve as a strategic bridge for external regulatory compliance. The implication of this study demands government intervention in knowledge management through free green training and economic incentives, rather than merely enforcing punitive sanctions, to foster a compliant and sustainable MSME ecosystem.