Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Journal Title: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Initials: JAEMB Frequency: Maret, Juli dan November Print ISSN: 2809-655X Online ISSN: 2809-6487 Editor in Chief: Dr. Dyah Palupiningtyas., SE., MSi DOI: 10.55606 Publisher: Pusat Riset dan Inovasi Nasional Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN:2809-655X (print) diterbitkan oleh Pusat Riset dan Inovasi Nasional. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan.Jurnal ini terakreditasi SINTA 4 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027. Redaksi menerima artikel penelitian terkait bidanag ilmu Manajemen, Ekonomi, Kewirausahaan dan Akuntansi. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JAEM terbit 3 kali dalam setahun, yaitu pada bulan Maret, Juli dan November Indexed by :sx Journal Sponsors and Partners :
Dampak Destinasi wisata edukasi Kampung Bahasa Mandarin pada Peningkatan Ekonomi Warga di Dusun Tumpuk Desa Besuki Kecamatan Besuki Kabupaten Tulungagung
The objective of this study is to examine the impact of the Mandarin Language Village educational tourism destination on the economic improvement of residents in Tumpuk Hamlet, Besuki Village, Besuki District, Tulungagung Regency. This field research employs a qualitative, descriptive case study approach, with data collected through observation, interviews, and documentation, and analyzed through data reduction, data display, and conclusion drawing. The findings show that the Mandarin Language Village has generated significant positive effects on the community’s economic and social conditions by creating new business opportunities, providing employment for local residents—including former migrant workers—and stimulating the village’s economic activity. Moreover, the collaboration between Ma Chung University Malang, the Supreme Council of GKJW, and the village government demonstrates an effective partnership model for education-based rural development and community empowerment. Despite challenges such as limited human resources and infrastructure, the Mandarin Language Village has proven to be a sustainable educational tourism model that contributes meaningfully to the welfare and self-reliance of rural communities.
Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Indeks Sri-Kehati Periode 2019-2024
This study aims to examine the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on financial performance among companies listed on the SRI-KEHATI Index during the 2019–2024 period. GCG is proxied by managerial ownership, board of commissioners, audit committee, board of directors, and institutional ownership, while financial performance is measured using Return on Assets (ROA). This research adopts a quantitative approach, supported by secondary data obtained from companies’ annual and sustainability reports. Data analysis techniques include descriptive statistics, classical assumption testing, and panel data regression analysis using EViews version 12. The findings reveal that: (1) managerial ownership and audit committee have a negative influence on financial performance, while (2) board of commissioners and board of directors have a positive influence. These results suggest that not all components of GCG and CSR implementation directly impact financial performance. The effectiveness of these practices largely depends on the quality of implementation within each company.
Pengaruh Modal Sosial Terhadap Praktik Manajemen Rantai Pasok Hijau dan Kinerja Rantai Pasokan
This study examines the effect of structural and relational social capital on Green Supply Chain Management Practices (GSCMP) and their impact on Supply Chain Performance (SCP) in Indonesia’s shipyard industry. Using a quantitative, cross-sectional approach, data were collected from shipyard employees in Samarinda and Surabaya through a 140-item questionnaire and analyzed using Structural Equation Modeling (SEM). The findings indicate that both forms of social capital significantly and positively influence GSCMP and supply chain performance. GSCMP improves operational efficiency and supports organizational sustainability; however, further improvements are needed in Total Quality Environmental Management (TQEM) and scrap material management to better meet customer requirements.
Nilai Perusahaan pada Industri Consumer Non-Cyclicals: Peran Profitabilitas, Leverage, dan Ukuran Perusahaan Periode 2021-2024
This study aims to examine the factors influencing firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the analysis is conducted on 100 observations obtained from 25 selected companies. Firm value is assessed using Tobin’s Q, while the independent variables consist of profitability measured by Return on Assets (ROA), leverage proxied by the Debt to Equity Ratio (DER), and firm size calculated as the natural logarithm of total assets. The empirical results indicate that profitability and leverage individually exert a positive and significant effect on firm value, whereas firm size does not show a significant influence. Nevertheless, simultaneous testing validates that these three predictors collectively have a significant impact. These findings highlight that internal financial metrics, specifically profit efficiency and debt strategy, are crucial drivers of firm valuation. This research aims to provide investors with a comprehensive overview to evaluate a company's profitability and leverage prior to making investment decisions.
Pengaruh Kompetensi dan Gaya Kepemimpinan Transformasional Terhadap Kinerja Aparatur Sipil Negara (ASN) dengan Core Values Berakhlak sebagai Variable Intervening
This study study to analyze the influence of competence and transformational leadership style on the performance of Civil Servants (ASN), with the BerAKHLAK Core Values as an intervening variable (A Case Study at the Department of Transportation, Jepara Regency). This is a quantitative study with an explanatory level of analysis. The research design follows a causal pattern. The population consists of 197 civil servants at the Jepara Regency Department of Transportation, with the sample selected using proportional random sampling, resulting in 122 respondents. Data were collected using questionnaires. The data were analyzed descriptively and quantitatively using Structural Equation Modeling (SEM). The theoretical findings and implications of this study are as follows: ASN competence has a positive and significant effect on performance; transformational leadership style has a positive and significant effect on performance; ASN competence positively influences the internalization of the BerAKHLAK Core Values; transformational leadership style significantly affects the BerAKHLAK Core Values; the BerAKHLAK Core Values significantly influence ASN performance; the BerAKHLAK Core Values act as a mediating variable in the relationship between competence and ASN performance; and the BerAKHLAK Core Values mediate the influence of transformational leadership style on ASN performance
Pengaruh Persepsi Kemudahan, Keamanan dan Manfaat Terhadap Minat Menggunakan Dompet Digital Dana dengan Literasi Keuangan Syariah Sebagai Variabel Moderating pada Masyarakat di Telanaipura Kota Jambi
This study investigates the influence of convenience, security, and benefits on the interest in using the DANA e-wallet, with Islamic financial literacy as a moderating variable in Telanaipura, Jambi. This is a quantitative study to investigate the use of the DANA e-wallet in Telanaipura. The sampling technique used a non-probabilistic sample with a sample size of 100 people. Data analysis and processing in this study used descriptive statistical methods through structural equation modeling (SEM) with partial least squares analysis (SEM-PLS). The results of this study indicate that the perceived convenience variable has a significant influence on the interest in using the DANA e-wallet in Telanaipura, Jambi, and the security variable has a significant influence on the interest in using the DANA e-wallet in Telanaipura, Jambi. The perceived benefits variable has a significant influence on the interest in using the DANA e-wallet in Jambi City, Telanaipura, while the "Islamic financial literacy" variable does not have a significant influence on the interest in using the DANA e-wallet in Jambi City, Telanaipura. Islamic financial literacy can reduce the interest in using the DANA e-wallet in Jambi City, Telanaipura. Sharia financial literacy can reduce the certainty of interest in using the DANA electronic wallet in Jambi City, Telanaipura.
Multisensory Experience Design in Semarang's Culinary Destinations: Its Impact on Memorable Tourism Experience and Revisit Intention
Culinary tourism has emerged as a vital segment of the tourism industry; however, tourist interest in Central Java's culinary sector remains relatively low (13.02%). This study investigates the implementation of multisensory experience design in Semarang's culinary destinations, explores its contribution to the formation of Memorable Tourism Experience (MTE), and examines its influence on revisit intention. Employing a qualitative phenomenological approach, the research engaged 30 informants through in-depth interviews, participatory observations, sensory mapping, and focus group discussions conducted at five key culinary sites. Thematic analysis revealed five dimensions of multisensory experience, with olfactory and gustatory senses being most dominant, resulting in a distinctive cultural sensoryscape specific to Semarang. The findings identify four mechanisms through which multisensory experiences contribute to MTE: sensory immersion, cultural authenticity, emotional connection, and sensory memory formation. Notably, sensory immersion emerged as a novel dimension that complements the existing MTE framework. MTE was found to influence revisit intention via three psychological pathways: memory activation, emotional bonding, and social sharing. The study culminates in a multisensory experience design framework that can be adapted by other culinary destinations across Indonesia, emphasizing the significance of local cultural uniqueness.
Pengaruh Digital Service dan Tingkat Kemudahan Terhadap Minat Bertransaksi Nasabah di Pegadaian UPC Buluran Kenali
The purpose of this study is to examine the influence of digital services and the level of convenience on customer transaction interest at the Buluran Kenali UPC pawnshop. This quantitative study utilized a total sampling method with 77 respondents from customers at the Buluran Kenali UPC pawnshop. This research provides a practical contribution to Pegadaian management in improving digital services with the G-5Star Generation strategy, enabling the pawnshop to transform the company into a financial company. With the launch of the Pegadaian Digital Service (PDS) application, the company aims to expand its target market to the millennial generation. In the inferential statistical analysis stage, data analysis was assisted by statistical programs using SEM, specifically the Smart-PLS analysis computer program. The data collection method used a questionnaire. The results of this study are: 1) there is a significant and positive effect of digital services on customer transaction interest at the Buluran Kenali UPC pawnshop. 2) there is no significant effect of the level of convenience on customer transaction interest at the Buluran Kenali UPC pawnshop.
Pengaruh Penggunaan Media Sosial dan Electronic Word Of Mouth Terhadap Keputusan Pembelian di Mediasi Oleh Ke-percayaan pada Mahasiswa di Kota Surakarta
This study examines the effect of social media and electronic word of mouth on purchasing decisions through trust among students in Surakarta. The problem in this study is how social media and e-WOM directly and indirectly influence purchasing decisions, with trust as a mediating variable. The objectives of this study include the direct influence of social media and e-WOM on purchasing decisions and trust, as well as the influence of trust on purchasing decisions, including the mediating role of trust in the relationship between social media and e-WOM and purchasing decisions. The research method used is descriptive quantitative with primary data collection through closed questionnaire. The sample consisted of 388 students selected using purposive sampling. Data analysis was performed using Structural Equation Modeling (SEM) with SmartPLS software. The results showed that the use of social media and e-WOM had a positive and significant effect on purchasing decisions and trust. In addition, trust was found to have a positive and significant effect on purchasing decisions. The findings also indicate that trust mediates the relationship between social media and e-WOM usage and purchasing decisions in a significant and positive manner. Thus, this study concludes that both social media and e-WOM can directly and through trust encourage purchasing decisions among students. The implications of these findings are relevant for digital marketing strategies that utilize social media and e-WOM to increase consumer loyalty and purchasing decisions.
Pencegahan Fraud Dana Desa Melalui Kepatuhan Pelaporan Keuangan dan Sistem Pengendalian Intenal: Studi Kasus di Kecamatan Delanggu
Transparent and accountable management of village funds is essential for mitigating corruption and fraudulent action that adversely affect the community. This study aims to evaluate the influence of financial reporting compliance and internal control system on fraud prevention in the management of village funds, specifically in the villages of Delanggu District. This study utilised a quantitative technique through a survey approach, collecting data via questionnaires delivered directly to 64 village outhorities using a comprehensive sampel strategy. Data analys is was performed with multiple linear regressions. The results demonstrate that financial reporting comliance and internal control system concurrently and partially exert a positive and significant impact on fraud prevention. This discovery validates that enhancing supervision and executing financial governance are essetial for establishing transparent and accountable village administration. This study indicates the necessity to enhance the competencies of village officials and establish a standardizen internal control system to bolster fraud prevention and promote transparent and accountable management of village funds.
Pengaruh Pengetahuan, Kualitas Produk, Promosi, dan Kualitas Pelayanan Terhadap Keputusan Nasabah Menabung di Bank 9 Jambi Syariah Kota Jambi
The background of this research is to examine the services at Bank 9 Jambi Syariah, Jambi City to support good service with the variables taken by the author. The purpose of this study is to examine the influence of knowledge, product quality, promotion, and service quality on saving decisions at Bank 9 Jambi Syariah, Jambi City. This is a quantitative study that utilizes the Total Sampling method of 100 respondents among customers at Bank 9 Jambi Syariah, Jambi City. At the inferential statistical analysis stage, data analysis is assisted by a statistical program using SEM analysis, namely the Smart-PLS analysis computer program. The data collection technique uses a questionnaire distribution method. The results of this study are: 1) there is a significant and positive influence of knowledge on customer saving decisions at Bank 9 Jambi Syariah. 2) there is a significant and positive influence of Product Quality on customer saving decisions at Bank 9 Jambi Syariah. 3) there is a significant and positive influence of promotion on customer saving decisions at Bank 9 Jambi Syariah. 4) there is a significant and positive influence of service quality on customer saving decisions at Bank 9 Jambi Syariah.
Dampak Program Pengembangan Karir dan Pelatihan terhadap Loyalitas Karyawan pada Perusahaan Retail di Kota Palopo
This study aims to examine the effect of career development programs and training on employee loyalty in retail companies in Palopo City. The background of this research is the high turnover rate in the retail sector, which can disrupt productivity and service quality. The study employed a descriptive quantitative method with a population of 325 Hypermart employees and a sample of 76 respondents selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that career development has a significant effect on employee loyalty, training has a significant effect on loyalty, and both simultaneously have a significant effect. In conclusion, career development and training programs effectively enhance employee loyalty. The novelty of this research lies in its focus on the retail industry in Palopo City, which remains underexplored, thereby contributing new empirical insights into employee loyalty in regional retail sectors.
Pengembangan Framework Audit Trail Berbasis Artificial Intelligence (AI) untuk Peningkatan Akuntabilitas dalam Tata Kelola Perusahaan
This study aims to develop a conceptual framework of an Artificial Intelligence (AI)-based Audit Trail to strengthen accountability and transparency in corporate governance. Adopting the Design Science Research Methodology (DSRM), the research designs a framework consisting of four main layers: data acquisition, AI processing, governance & compliance, and reporting & accountability. Traditional audit trails are limited in anomaly detection, audit efficiency, and alignment with Good Corporate Governance (GCG) principles. By leveraging machine learning algorithms, natural language processing (NLP), and explainable AI (XAI), the proposed audit trail functions not merely as a passive log but as an intelligent system that actively supports decision-making. A case study in procurement fraud illustrates the potential of this framework to enhance internal audit effectiveness. The study contributes theoretical, practical, and regulatory insights, while acknowledging its limitation in excluding demonstration and evaluation stages within the current DSRM cycle.
Pengaruh Kesehatan dan Keselamatan Kerja (K3) serta Disiplin Kerja Terhadap Produktivitas Karyawan pada PT. Sahabat Anugerah Sejati
The Indonesian construction industry faces significant challenges with high workplace accident rates affecting employee productivity. PT. Sahabat Anugerah Sejati recorded 15 workplace accidents in 2024 alongside deficits in Personal Protective Equipment (PPE) provision, impacting operational efficiency. This study aims to analyze the effect of Occupational Health and Safety (K3) and Work Discipline on Employee Productivity at PT. Sahabat Anugerah Sejati. The research employed quantitative methodology using explanatory design with cross-sectional approach. The population consisted of 50 construction field employees, with total sampling (census) technique applied. Data collection utilized structured questionnaires with 5-point Likert scale measuring three constructs: K3 (4 indicators), Work Discipline (3 indicators), and Employee Productivity (3 indicators). Analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results demonstrate that K3 significantly influences productivity (coefficient = 0.594, t-statistic = 4.175, p-value = 0.000), Work Discipline significantly affects productivity (coefficient = 0.316, t-statistic = 2.826, p-value = 0.005), and both variables simultaneously explain 70.9% of productivity variance (R² = 0.709, F-statistic = 46.437, p-value = 0.000). The study concludes that integrated occupational health and safety systems combined with consistent work discipline management are essential for enhancing construction worker productivity and organizational performance.
Pengaruh Pengungkapan Corporate Social Responsibility, Financial Distress, Company Risk Terhadap Real Earnings Management Dengan Good Corporate Governance Sebagai Variabel Moderasi
This study analyzes the effect of CSR disclosure, financial distress, and company risk on real earnings management, with audit committees (economics background) as moderating variable. Using 30 firms from the basic materials, energy, and infrastructure sectors (2019–2021), results show that CSR disclosure has no effect, while financial distress and company risk positively influence real earnings management. Audit committees weaken the positive effects of financial distress and company risk but do not moderate CSR disclosure.
Efek Mediasi Kepuasan Kerja terhadap Kinerja Dosen melalui Pengembangan Karir dan Keadilan Kompensasi
This study aims to analyze the influence of career development, compensation equity, and job satisfaction as intervening variables on lecturer performance at College X. The background of this study focuses on low lecturer performance, which is suspected to be influenced by career development, compensation equity, and job satisfaction, key elements in educational organizations that improve lecturer performance. This study uses career development and compensation equity as independent variables, while job satisfaction and lecturer performance served as dependent variables. The sample size was 41 respondents, obtained through a saturated sampling technique. The research method used was quantitative with an explanatory research approach. Data were analyzed using Structural Equational Modeling (SEM) with Partial Least Squares (PLS), using a likert-based data measurement scale. This study found that career development and compensation equity have a positive and significant influence on job satisfaction and lecturer performance. Furthermore, the path test results show that job satisfaction acts as a mediator in the influence of compensation equity on lecturer performance. However, job satisfaction does not mediate the influence of career development on lecturer performance. Universities need to strengthen compensation equity, strengthen career development strategies, implement career development programs, and create a supportive and adequate work environment and facilities to ensure optimal lecturer performance.
Pengaruh Manajemen Perawatan, Manajemen Docking, Manajemen Logistik Suku Cadang, Manajemen Crew dan Manajemen QHSE Terhadap Operasional Kapal di PT Kartika Samudra Adijaya
This study aims to examine the factors that influence ship operations, namely maintenance management, docking management, spare parts logistics management, crew management, and QHSE management at PT Kartika Samudra Adijaya. This study uses a quantitative research method with a cross-sectional approach. Data were collected using questionnaires distributed online to 35 ship crew members at PT Kartika Samudra Adijaya. The data analysis method in this study uses partial least squares (PLS) with the assistance of the SmartPls application version 3.0. The results show that maintenance management, docking management, spare parts logistics management, crew management, and QHSE management have a positive and significant effect on ship operations at PT Kartika Samudra Adijaya. The contribution of these five variables is 71.9%, while the remainder is influenced by other variables outside this study.
Economic Growth In Islamic Perspective: A Comparison Study Between Indonesia And Malaysia
Economic policies cannot be avoided by political systems and legal certainty in a country. Islamic economic development is strongly influenced by state policies in determining the direction, form, and substance of the law. The most significant factor in a country's legal politics is in terms of institutional roles of government and regulatory products. The paper's purpose is to analyze the political implications of Islamic economic law in terms of institutions and legislation between Indonesia and Malaysia. The method of this research is qualitative descriptive with in-depth observation. The analysis makes tabulation, code, and categorization of several concepts, then concluded by inductive methods. As for the results of legal politics are very influential in the significant progress of Islamic economics in Indonesia and Malaysia. Indonesian Bank has made many infrastructure regulations and blueprints in the development of Islamic economics. Supervision through DSN and DPS, they have established rules, fatwas in the operations of financial institutions. On the side of the legislation, many laws have been issued in the development of Islamic economics. In Indonesia, some communities clash with the principles of the Pancasila state. Although they are not contradictory. The legalization of Islamic economic regulations is an effort to positively enforce Islamic law from the jurisprudence of Islamic madhhab in the context of Indonesia. Malaysia is more advanced in its Islamic economic development than Indonesia, even in the world. One of the progress was influenced by the Hadhari Islamic movement. He further built the infrastructure of Islamic economists, so that the private sector has more role in the institutional company. In terms of supervision, he established a committee Sharia and control in his field called the Sharia Advisory Council (SAC). Both of them collaborated with the Central bank Act or Bank Negara Malaysia with comprehensive legislation.
Strategi Pemasaran Digital Berbasis Influencer Lokal Dalam Menghadapi Perubahan Tren Konsumen Pada Bisnis Food & Beverage Di Bangka Belitung
This study explores the effectiveness of digital marketing strategies that utilize local influencers in responding to emerging consumer trends within the Food and Beverage (F&B) sector in Bangka Belitung. The research focuses on how local influencers affect consumer purchase decisions and which digital approaches are most relevant for businesses. Guided by Terence A. Shimp’s influencer marketing theory, the study employs a mixed-methods design combining surveys, in-depth interviews, and Focus Group Discussions (FGD) with business actors and local influencers. The findings indicate that local-influencer-based digital marketing is highly effective in building trust, strengthening consumer engagement, and enhancing brand awareness, particularly among Millennial and Gen Z audiences. The success of this strategy depends largely on the alignment between the influencer’s character and the business concept, as well as the authenticity and credibility of the content. Overall, the study highlights the strategic potential of local influencers in supporting the growth and competitiveness of F&B businesses in Bangka Belitung.
Peran Digital Marketing dan Penetaapan Harga Terhadap Keputusan Pembelian Konsumen di Platform E-Commerce Tiktok Shop
This study analyzes the influence of digital marketing and pricing on consumer purchasing decisions on the e-commerce platform TikTok Shop in Semarang Regency, Central Java. The quantitative method was chosen, collecting data from questionnaires and analyzing using SmartPLS 4.0. The study findings indicate that the independent variable, digital marketing, pricing, has a positive and significant effect on the dependent variable, purchasing decisions.
The Effectiveness of Social Media Marketing Strategies on Purchase Intention in Skincare: A Mediating Role of Brand Image among Generation Z
This research is expected to analyze the impact of social media marketing towards purchase intention with brand image as a mediating variable for users skincare product. The approach employed in this research is quantitatively with primary data collected by using a questionaire distributed to all respondents and assessment parameter with Likert scale 1-5. The research objects were generation Z, namely respondents who are 18-28 years old and have already bought skin care products at least once for the past six months through an electronic commerce application hearth that they live in Semarang Regency. The sample consisted of 80 respondents who were chosen purposively. Analysis was built on the SEM-PLS methodology implemented by SmartPLS software version 4.1.1.2 Data processing technique was SEM-PLS model. The findings of the research indicate that social media marketing has a positive and significant effect on brand image. Purchase intention is positively influenced by social media marketing. Brand image positively influences purchase intention to a great extent. Brand image Your ultimate goal is to use your external corporate identity applications in order to acquire a sustainable and positive brand image among your target audience.
Analisis Pengaruh Respon Emosional dan Sistem Absensi Berbasis Wajah Terhadap Kedisiplinan Karyawan PT. SHA Solo
Work discipline is highly important as it influences how well and effectively employees perform their duties. The purpose of this study is to examine how employees’ emotional responses and a facial recognition based attendance system affect their work discipline at PT. SHA Solo. In recent years, the company has implemented a facial recognition based attendance system to improve transparency and reduce fraud such as proxy attendance. However, its implementation has also generated various emotional reactions among employees, which may influence their level of discipline. This study employed a descriptive quantitative method and collected data through a survey of 58 employees of PT. SHA Solo using questionnaires. The data were analyzed using multiple linear regression with SPSS version 25. The statistical test results indicate that emotional responses (X₁) and the facial recognition based attendance system (X₂) have a significant positive effect on employee discipline (Y), both partially and simultaneously. The coefficient of determination (R²) was 0.705, meaning that 70.5% of the variation in employee discipline can be explained by these two factors, while the remaining 29.5% is influenced by other variables not examined in this study. These findings suggest that maintaining employees’ emotional well-being and implementing an appropriate digital attendance system are complementary strategies for improving work discipline. This research contributes to the field of human resource management and provides valuable insights for companies implementing digital monitoring systems to promote fairness, accountability, and improved performance.
Analisis Fungsi Manajemen Komite Olahraga dan Seni Ma’had Al-Zaytun (KOSMAZ) dalam Pengembangan Potensi Sumber Daya Manusia
This study aims to analyze the implementation of management functions within the Committee of Sports and Arts of Ma’had Al-Zaytun (KOSMAZ) in developing human resource potential through the cultivation of students’ talents and interests. The research focuses on the application of management functions, including planning, organizing, actuating, and controlling, as well as identifying the supporting and inhibiting factors in the managerial process. A qualitative approach was employed using interviews, observations, and documentation techniques. The findings indicate that the management functions of KOSMAZ have generally been implemented effectively, as reflected in the structured planning of sports and arts programs, good inter-division coordination, and the involvement of competent mentors in developing students’ potential. Nevertheless, several challenges remain, including suboptimal program implementation, overlapping member responsibilities, and uneven student participation. Supporting factors include the availability of adequate facilities, an inspiring environment, and a structured evaluation system. The results of this study are expected to contribute to the development of human resource management practices in educational and non-profit organizations, particularly within the pesantren context.
The Effect of Earnings Management, Multinationality, Internal Control, and Good Corporate Governance on Tax Aggressiveness
This study examines how earnings management, multinationality, internal control, and good corporate governance affect tax aggressiveness in Indonesian consumer goods companies. Using a quantitative method with purposive sampling, data were analyzed through multiple linear regression. Results show that earnings management and multinationality do not impact tax aggressiveness, while internal control and good corporate governance do. These findings highlight the importance of strong control systems and governance in limiting aggressive tax practices. The study also provides insights for future research to explore other variables and industries.
Strategi Digitalisasi dan Konten Lokal Budaya Bangka untuk Daya Saing UMKM Otak-Otak
Otak-otak MSMEs in Bangka Belitung play an important role in local economic development and culinary heritage preservation, yet face challenges in utilizing social media and integrating local cultural values into digital marketing. This study aims to formulate digitalization and marketing strategies based on Bangka cultural content to enhance MSME competitiveness. Using a mixed-methods explanatory sequential design, data were collected from seven MSME owners through questionnaires and in-depth interviews. Results show strong internal resources (RBV) with an average score of 4.63, while Local Content Marketing scored lower at 3.11. The findings highlight the need for cultural branding, digital capacity building, and multi-stakeholder collaboration.
Peran Manajemen Syariah Dalam Meningkatkan Mutu Pembelajaran Anak Usia Dini Di Tadika Al Fikh Orchard Malaysia
This study aims to analyze the role of sharia-based management in improving the quality of early childhood learning at Tadika Al Fikh Orchard, Malaysia. The research employed a qualitative descriptive approach using observation, interviews, and documentation techniques. The findings indicate that the implementation of sharia management principles tauhid, trustworthiness (amanah), justice, deliberation (musyawarah), and excellence (ihsan) serves as a foundational framework for learning integrated into the planning, implementation, and evaluation of instructional processes. Sharia-based management contributes to improving learning quality through systematic instructional planning, professional teacher management, and the creation of a conducive and Islamic learning environment. Therefore, sharia-based management is proven to be an effective strategic approach in enhancing learning quality and fostering Islamic character development in early childhood education.
Pengaruh Penerapan Green Accounting, Ukuran Perusahaan dan Environmental Social and Governance (ESG) Terhadap Nilai Perusahaan Pada Perusahaan yang Terindeks IDX ESG Leader
This study to prove green accounting, company size and ESG on corporate value in compani included in the IDX ESG Leader. This research employs a quantitative method utilizing documentary data in the form of secondary data. The sample of the study consisted of 12 companies using a purposive sampling technique. The data analysis employed descriptive statistical tests, classical assumption tests and multiple linear regression analysis. The test results indicate that green accounting, company size and ESG have a negative but insignificant effect on firm value in companies indexed in IDX ESG Leader. This finding indicates that companies listed in the IDX ESG Leaders index generally have consistent corporate value due to their strong sustainability reputation, leading investors to tend to give positive assessments to entities perceived as trustworthy. Furthermore, the research findings also identified that a companys value is more influenced by overall market perception than by differences in each companys sustainability practices. The implementation of this research is expected to serves as a foundational consideration for management and stakeholders in formulating strategis to enhance firm value, particularly through the more consistent application of green accounting, company size and ESG aspects as a core component of sustainability strategy.
Analisis Efektivitas Konten Media Sosial dalam Meningkatkan Brand Awareness Parfum Lokal Bali: Studi Kasus Aurumsan
This study analyzes the effectiveness of social media content in enhancing brand awareness of Aurumsan, a Balinese perfume brand that emphasizes cultural storytelling. A mixed methods approach was used, combining quantitative data from 100 respondents through a Likert-scale questionnaire and qualitative data from interviews and observations of Instagram and TikTok content. The results showed positive perceptions of content effectiveness (mean = 34.65) and brand awareness (mean = 37.08), with strong instrument reliability (Cronbach’s Alpha = 0.951). Content integrating cultural narratives and aesthetic visuals effectively enhanced emotional engagement and brand recall. Qualitative findings indicated that storytelling remains the brand’s core strategy, though challenges persist in content consistency and creative resources. It is concluded that storytelling-based social media content significantly contributes to increasing brand awareness. Future strategies should focus on improving posting consistency, expanding collaborations, and promoting user-generated content to strengthen digital marketing performance.
Skema Bisnis Penyediaan Listrik untuk Kapal di Dermaga PT Pertamina Trans Kontinental dengan Metode Bisnis Model Canvas
Indonesia is located along the Sea Lines of Communication (SLoC), a major maritime trade route passing through the Strait of Malacca and the South China Sea. Due to its highly strategic location for trade connectivity, many ships dock at Indonesian ports and operate their onboard generators while berthed, leading to increased CO₂ emissions and noise pollution. Therefore, it is necessary to develop port electricity infrastructure in the form of Onshore Power Supply (OPS) to replace the function of ship generators during docking. The OPS concept presents a new business opportunity that can improve port services while reducing CO₂ emissions and noise pollution. The business concept is developed using the Business Model Canvas (BMC) framework by Osterwalder (2010) along with supporting tools. The financial model is calculated using the Discounted Cash Flow (DCF) method to determine the variables and tariff, and is compared with the cost of electricity generated by ship generators during berthing. Using the BMC method, nine building blocks are identified to describe the OPS business scheme, along with an empathy map to develop a customer-centric business perspective. Based on the financial analysis using the DCF method, with an OPS tariff of IDR 2,466/kWh, the project yields a Payback Period of 8.11 years, an Internal Rate of Return (IRR) of 11.63%, and a positive Net Present Value (NPV) of IDR 9,346,693,566. In comparison, the estimated cost of ship-based power generation is IDR 4,249/kWh, which is more expensive than the OPS tariff. The results of this study indicate that the OPS business concept is feasible to be implemented in Indonesia.
Pengaruh Pengembangan Karir, Komunikasi dan Motivasi Kerja Terhadap Kinerja Pegawai Negeri Sipil pada Dinas Kesehatan Kabupaten Rembang
As a local government institution, the Rembang Regency Health Office plays a role in managing and implementing public health services for the residents of Rembang Regency. The Rembang Regency Health Office is located at Jl. Kartini No. 9, Rembang, Central Java 59215, which has the task of maintaining public health, starting from counseling on healthy lifestyles, disease control, to providing health services at community health centers. Judging from the phenomenon of the still high infant mortality rate, malnutrition, and stunting in Rembang Regency caused by limited access to health care, low awareness of pregnant women, and a lack of midwives and nutritionists. This condition indicates the need to improve the equality of health services, counseling for pregnant women, and the addition of health workers. The purpose of this study was to analyze the relationship between career development, communication, and work motivation with the performance of employees of the Rembang Regency Health Office. This study used a quantitative approach with a research population of 104 employees, and a sampling technique in the form of saturated samples, so that the entire population became respondents. Data collection was conducted using a questionnaire instrument designed based on indicators of career development, communication, work motivation, and employee performance. The analysis method used was multiple linear regression. The research findings indicate that career development and work motivation have a positive and significant effect on employee performance, while communication has a positive but insignificant effect. Together, these three independent variables explain 46.7% of the variation in employee performance at the Rembang Regency Health Office. Therefore, efforts to improve aspects of career development, communication, and work motivation have the potential to improve employee performance.
Pengaruh Lingkungan Kerja, Motivasi Kerja, dan Kompensasi Terhadap Kinerja Karyawan pada Dealer Motor Astra Rem-bang 2 Kecamatan Rembang
Astra Rembang Motorcycle Dealer is a retail sales company engaged in the field of motorcycle sales and service (workshop) that specifically serves Astra Honda products. Astra Motorcycle Dealer is an official Honda dealer located at Jl. Dr. Wahidin No. 2B, Rembangan, Tasikagung, Rembang District, Rembang Regency. The Astra Rembang Motorcycle Dealer not only functions as a place to sell vehicles, but can also service motorcycles with all kinds of problems, from minor problems such as oil changes or even serious damage such as engine failure. Problems at the Astra Rembang 2 Motorcycle Dealer relate to the conditions of the employee's work environment. The performance of Astra Rembang 2 Motorcycle Dealer employees in Rembang District was analyzed for the influence of the work environment, work motivation and compensation. The approach used is quantitative. The sample was taken using a saturated sampling technique from a population of 35 employees. Analysis of data obtained through questionnaires, which measure work environment indicators, work motivation, compensation and employee performance, was carried out using multiple linear regression. It can be concluded that the work environment significantly improves the performance of Astra Rembang 2 Motorcycle Dealer employees, Rembang District. Work motivation has a positive and insignificant influence on the performance of employees at the Astra Rembang 2 Motorcycle Dealer, Rembang District, while employee performance is negatively and significantly influenced by compensation. Partially, as much as 46.9% of the variation in employee performance can be explained by these three variables. So, increasing these three variables will strengthen the performance of Astra Rembang 2 Motorcycle Dealer employees, Rembang District.
Peran Strategi Kolaborasi, Influencer Marketing, dan Visual Branding Terhadap Keputusan Pembelian Produk Fashion Lokal Thanksinsomnia
This quantitative study aims to analyze the role of collaboration strategies, influencer marketing, and visual brandingin influencing the purchase decision for the local fashion brand Thanksinsomnia. Primary data were collected from 158 respondents in Semarang City via online and offline questionnaires using a purposive sampling technique. Data analysis was conducted using the Structural Equation Modeling (SEM) approach. The hypothesis testing results reveal that both collaboration strategies and visual branding exert a positive and significant influence on consumer purchasing decisions. Conversely, the influencer marketing variable was found to have no significant effect on purchasing decisions. The proposed research model demonstrates a remarkably high predictive capability in explaining the variation in the purchasing decision variable. This finding underscores that, within the context of a local fashion brand targeting Generation Z, strategic partnerships and a consistent visual identity are more dominant drivers than reliance on influencer-based promotions. The study contributes theoretically and offers practical recommendations for the local fashion industry to prioritize creative collaboration and authentic visual branding.
Dampak Literasi Keuangan, Overconfidence, dan Availability Bias terhadap Keputusan Investasi: Peran Moderasi Persepsi Risiko
This research examines the factors that shape investment decision-making in the capital markets within Generation Z members of investment communities in Central Java, focusing on the variables of financial literacy, overconfidence, and availability bias, as well as risk perception as a moderating variable. This present research utilized a quantitative design, collecting primary data from respondents through an online questionnaire. The analysis method applied is SEM-PLS with aid of SmartPLS software version 4, encompassing the outer and inner models. The findings reveal that financial literacy and overconfidence have a positive significance influence on investment decisions, while availability bias does not show any significant influence. Furthermore, the interaction of risk perception in moderating the relationship between overconfidence and investment decisions was found to be significantly negative, whereas the interaction of risk perception on the relationship between availability bias and investment decisions demonstrates a positive significant effect.
Pengaruh Ekonomi Bitcoin terhadap Jumlah Uang Beredar di Indonesia dengan Volatilitas Bitcoin sebagai Variabel Intervening
This study aims to analyze the influence of the Bitcoin economy on the money supply (M1) in Indonesia, with Bitcoin volatility as an intervening variable. Using a quantitative approach, the data consists of 36 monthly time-series observations from 2022 to 2024. Data analysis techniques include regression analysis adjusted with the Prais-Winsten method to address autocorrelation issues, the Sobel test for mediation analysis, and path analysis. The results indicate that the Bitcoin economy has a direct, positive, and significant effect on the money supply (M1) in Indonesia. However, the Bitcoin economy was found to have a negative and non-significant effect on Bitcoin volatility. Similarly, Bitcoin volatility exerts a negative but non-significant influence on the money supply (M1). The Sobel test results prove that Bitcoin volatility does not function as an intervening variable mediating the relationship between the Bitcoin economy and the money supply (M1). These findings suggest that while the expansion of the Bitcoin ecosystem encourages an increase in domestic monetary liquidity, the price fluctuations of digital assets have not yet become a transmission channel that significantly disrupts the stability of national monetary aggregates.
Menelisik Peran Keunggulan Produk dan Pengalaman Pengguna: dalam Perspektif Theory Of Planned Behavior
This study investigates the impact of augmented reality (AR), product superiority, and user experience on consumer satisfaction, focusing on the use of L’Oréal cosmetics’ Virtual Try-On feature within an e-commerce platform. It delves deeply into how these three factors influence satisfaction both directly and through mediating effects, drawing on the Theory of Planned Behavior (TPB) and the Theory of Reasoned Action (TRA) to provide a comprehensive perspective on consumer behavior in interactive, technology-driven shopping environments. A quantitative methodology was employed, surveying 100 respondents who have experienced L’Oréal’s AR feature. The data were analyzed using SEM-PLS to construct and empirically validate a structural model of the relationships among the constructs. The results demonstrate that AR significantly enhances consumer satisfaction, both directly and indirectly via product superiority and user experience, each serving as key mediators. Additionally, the study’s theoretical foundation highlights that contemporary consumer technology adoption is shaped by perceived usefulness, convenience, and experiential value during digital interactions, reinforcing the model’s relevance for understanding the factors driving consumer satisfaction with AR technologies.
Analisis Kepemimpinan, Disiplin Kerja, Motivasi, dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Kebudayaan dan Pariwisata Pemerintah Kota Semarang
The purpose of this research is to examine how the leadership, work discipline, motivation, and environment of the Semarang City Culture and Tourism Office affect the performance of its workers. The researchers in this study used a quantitative method, gathering data via interviews and questionnaires. The study used a saturation sampling method. Information was gathered from 69 respondents. The data was analyzed using Smart PLS software, which includes features including hypothesis testing, internal model analysis, and external model analysis. Employee performance was positively affected by leadership style, work discipline, and the work environment, while motivation was shown to have no such impact.
Pengaruh Online Customer Review, Online Customer Rating Dan Influencer Terhadap Keputusan Pembelian Online Skincare G2G
The research aims to determine the influence of Online Customer Review, Online Customer Rating, and Influencer on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform, and to test the simultaneous influence of the three variables. The method used is a quantitative approach with surveys via questionnaires to 100 respondents who are G2G skincare consumers on Shopee. Data were analyzed using multiple linear regression with the help of IBM SPSS Statistics. The research instrument was validated through content validity testing and item correlation, and reliability using Cronbach's Alpha. Classical assumption tests include normality, multicollinearity, and heteroskedasticity to ensure the feasibility of the regression model. The results show that Online Customer Review has a significant influence on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform with a value of 0.312. Online Customer Rating has a significant influence on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform with a value of 0.237, and Influencer has a significant positive influence on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform with a value of 0.478. Collectively, Online Customer Review, Online Customer Rating, and Influencer have a significant influence on the Purchase Decision of G2G skincare products on the Shopee e-commerce platform with a sig value of 0.01 < 0.05.
Correlational Study on Job Insecurity and Psychological Well being among Daily Workers
The globalization era and Industrial Revolution 4.0 have driven the growth of daily workers systems across various industrial sectors, including agricultural manufacturing, creating job insecurity issues for workers. The target of this research is to examine the relationship between job insecurity and psychological well-being of daily workers in the agricultural industry. This research employed a quantitative method using the Pearson product-moment correlation analysis, with a sample of 118 daily workers selected through purposive sampling, and the questionnaire collection process used the job insecurity and psychological well-being scales that has been developed and tested. The results revealed that there is a significant negative relationship between job insecurity and psychological well-being among daily workers [r = - 0,629, p < 0.05], indicating that a high level of job insecurity can lead to lower levels of psychological well-being for daily workers. These findings reveal that employment uncertainty, lack of social security, and minimal legal protection experienced by daily workers negatively impact their psychological well-being, starting from self-acceptance, autonomy, environmental mastery, and other factors. This study concludes that job insecurity correlates with the psychological well-being aspect of daily workers, emphasizing the need for companies to provide job security and social guarantees to enhance workers' psychological condition and work productivity.
Peran Literasi Keuangan dalam Memoderasi Hubungan Antara Modal Usaha dan Digital Marketing Terhadap Kinerja UMKM
The Indonesian government has supported MSMEs through initiatives such as business loans, training, and digitalization programs to enhance competitiveness. However, many MSMEs still struggle to manage capital effectively and to utilize digital marketing technology due to low financial literacy and limited digital skills. This study aims to analyze the impact of venture capital and digital marketing on MSME performance and to examine the role of financial literacy in moderating the relationship between venture capital and digital marketing. The research population consisted of 26.601 MSMEs in Salatiga, and the sample size was determined using the slovin formula, resulting in 100 respondents. The analytical tool used was Moderating Structural Equation Modeling (PLS) with a moderation model. Research variables were operationalized using 17 indicators. The results indicate that venture capital positively affects MSME performance, while digital marketing has no significant effect. Financial literacy morerates the relationship between venture capital and MSME performance, but does not moderate the relationship between digital marketing and MSME performance. Practically, the findings provide regulatory implications: 1) the government should collaborate with banking institutions to create regulations that facilitate easier access to capital for MSMEs, and 2) the government should expand digital marketing training and, if necessary, offer mentoring to ensure MSMEs can optimally implement digital marketing, thereby supporting the goal of “Digital Indonesia 2025”
Pengaruh Foreign Direct Investment Terhadap Stabilitas Nilai Tukar Rupiah dalam Pertumbuhan Perekonomian di Indonesia
This study aims to examine the relationship between Foreign Direct Investment (FDI) and the stability of the Indonesian rupiah exchange rate within the broader context of Indonesia’s economic environment. Given the strategic role of FDI in stimulating economic activity, fluctuations in foreign investment inflows are often accompanied by changes in the exchange rate, which in turn affect monetary stability. The research employs a quantitative approach using simple linear regression, supported by secondary data from 2019-2024 obtained from official institutions and relevant scholarly sources. The results indicate that FDI has a significant influence on the rupiah exchange rate, as evidenced by highly significant values in both t-test and F-test. Although the data distribution is not fully normal, the consistency of the statistical findings reinforces the interpretation that FDI contributes to movements in the exchange rate. Therefore, this study concludes that increasing foreign investment not only enhances economic capacity but also plays a role in shaping the medium-term stability of the Indonesian rupiah.
Integrasi Psikologi Trading, Manajemen Keuangan, dan Manajemen Risiko dalam Pendidikan Finansial: Pendekatan Teoritis untuk Optimalisasi Hasil Perdagangan Jangka Panjang
This study aims to examine long-term trading performance in financial markets by focusing on the role of risk management, financial management, and trading psychology as the main objects of analysis. The research problem arises from the limitations of technical and fundamental analysis in explaining sustainable trading performance, highlighting the need for an integrative perspective grounded in behavioral finance and management theory. The proposed method employs a conceptual approach through a systematic synthesis of recent empirical and theoretical studies published between 2020 and 2025. The findings indicate that structured risk mitigation, disciplined capital management, and effective emotional control in decision-making are closely interconnected and jointly contribute to improving the resilience and consistency of trading outcomes. The synthesis of the main ideas emphasizes that behavioral and managerial factors play a critical role in sustaining long-term trading strategies. In conclusion, the integration of risk management, financial management, and trading psychology constitutes a fundamental framework for achieving sustainable and adaptive trading performance in dynamic financial markets.
Peran Kepercayaan dalam Memediasi Pengaruh Celebrity Endorser, Online Customer Review, dan Online Customer Rating Terhadap Minat Beli pada Produk Lipstik Wardah di E-Commerce Shopee
Wardah's market share fell from 27.2% (2022) to 15% (2025), even though Wardah Matte Lip Cream has 268,700 reviews with a rating of 4.9 on Shopee. This study aims to determine the role of celebrity endorsers, online customer reviews, and online customer ratings on the purchase interest of Wardah lipsticks on Shopee, with consumer trust as a mediating variable. The research method used a quantitative approach through the distribution of questionnaires to consumers who had purchased Wardah products on Shopee. Data analysis was performed using Smart PLS software. The results of this study can contribute to companies in designing more effective digital marketing strategies based on consumer trust. The results show that celebrity endorsers and online customer reviews have a significant positive effect on purchase intention, while online customer ratings do not directly affect purchase intention but have a significant effect on trust. Furthermore, trust was found to mediate the relationship between the three independent variables and purchase intention, indicating that trust is a key factor in the consumer purchase decision-making process.
Pengaruh Akuntabilitas Pengelolaan Keuangan Desa, Trans-paransi, dan Kebijakan Desa Terhadap Kesejahteraan Masyarakat
This study examines the effects of accountability in village financial management, transparency, and village policy on community welfare. Using a quantitative approach and multiple linear regression analysis of 53 respondents in Ponrang Sub-district, Luwu Regency, the results show that accountability has a negative effect, while transparency and village policy have a significant positive effect on community welfare. Village policy is identified as the most dominant variable. These findings reinforce public sector governance theory, highlighting the important role of transparency and policy quality in improving community welfare. This study emphasizes the importance of balancing control and flexibility in village financial management.
Tuntutan Kerja Sebagai Faktor Dominan Mempengaruhi Loyalitas Karyawan dan Kepuasan Kerja pada Karyawan Toko Emas di Pasar Tradisional Kabupaten Grobogan
This study aims to analyze the influence of work integrity and job demands on employee loyalty, with job satisfaction as a mediating variable on gold shop employees in traditional markets in nine sub-districts in Grobogan Regency. The method used is explanatory quantitative research with PLS-SEM analysis using SmartPLS version 4.1.1.6, involving 154 respondents selected through purposive sampling technique. The results of the study indicate that work integrity does not significantly influence job satisfaction or employee loyalty. In contrast, job demands have a significant positive effect on job satisfaction and loyalty, although the direction of the influence is different from the initial hypothesis. In addition, job satisfaction has a significant positive effect on employee loyalty, and is proven to mediate the relationship between job demands and loyalty, but does not mediate the relationship between work integrity and loyalty. These findings confirm that employee loyalty is more influenced by perceptions of job demands and levels of job satisfaction than by work integrity. Practically, the results of the study recommend the importance of proportional management of job demands and increasing aspects of job satisfaction to strengthen employee loyalty in gold shops.
Hubungan Kurs Mata Uang Asing dan Inflasi terhadap Saham dalam persfektif Manajemen Keuangan Internasional
This study conducts a conceptual analysis through literature studies on the relationship between foreign exchange rates and inflation on stock prices within the context of international financial management. The research aims to examine how fluctuations in foreign exchange rates and inflation levels affect the performance of company stocks, focusing on theories of international economics and finance. Through an in-depth review of recent literature, it is found that unstable foreign exchange rates can increase risks for foreign investors, while high inflation tends to depress stock values by reducing purchasing power and profitability. The analysis reveals a negative relationship between inflation and stock prices, as well as complex interactions with exchange rates influenced by global monetary policies. The conclusion emphasizes the importance of hedging strategies and portfolio diversification to manage these risks, providing insights for international finance practitioners.
Pengaruh Pembayaran Digital terhadap Konsumsi Rumah Tangga dengan PDB dan Inflasi sebagai Variabel Moderasi
This study aims to analyze the effect of digital payments on household consumption with Gross Domestic Product (GDP) and inflation ada moderating variables. Data analysis is conducted using regression with Ordinary Least Square (OLS) estimation method. The research employs as quantitative approach utilizing secondari data obtained from the World Bank. The population of this study comprises all countries worldwide with the sample consists of 101 countries selected through convenience sampling. The results indicate that: (1) Digital payment variables have a positive and significant effect on household consumption. (2) GDP and inflation do not act as moderating variables that strengthen the relationship between digital payments and household consumption.
Determinan Manajemen Laba pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Peri-ode 2022–2024
This study aims to evaluate the impact of firm size, gender diversity on the board of directors, and firm growth on earnings management practices in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, using the agency theory framework. This quantitative research uses secondary data from the company's annual reports. The population includes all companies in the Basic Materials sector, while the sample was determined via purposive sampling. Data were analyzed using multiple linear regression on panel data, and estimation was performed using the fixed effects model in EViews 12. After classical assumption testing and model selection, the research results indicate that firm size and firm growth strengthen earnings management practices, while gender diversity has no significant effect. These findings support the implications of agency theory that incentives and increased monitoring needs, which grow with company size and growth, drive earnings management practices, while also providing empirical contributions to strengthening corporate governance and monitoring mechanisms.
Pengaruh Profitabilitas, Leverage, Free Cash Flow terhadap Manajemen Laba: Peran Moderasi Pertumbuhan Penjualan
This study aims to examine the effect of profitability, leverage, and free cash flow on earnings management with sales growth as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. The data used in this study is secondary financial statement data, which was analyzed using a quantitative approach and selected through purposive sampling, resulting in a sample of 65 companies. The analysis was conducted using multiple linear regression with EViews 12 software. Based on the test results, free cash flow was found to have a positive and significant effect on earnings management, while profitability and leverage had no significant effect. Sales growth strengthens the influence of profitability on earnings management, weakens the influence of free cash flow, and does not moderate the leverage relationship. This study contributes to strengthening agency theory and positive accounting theory regarding opportunistic manager behavior, and provides practical benefits for management, investors, and regulators in assessing the quality of financial reports in the energy sector. Future research is expected to include aspects of corporate governance and macroeconomic factors in order to provide a more comprehensive understanding of the factors that determine earnings management.
Pengaruh Pengelolaan Uang Saku, Gaya Hidup dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa dengan Literasi Keuangan Sebagai Variabel Moderasi
This study examines the consumptive behavior of students in the Management Study Program, Faculty of Economics and Business, Universitas Timor, who are in the transitional phase toward financial independence. The research investigates the effects of pocket money management, lifestyle, and self-control on students’ consumptive behavior, as well as the role of financial literacy as a moderating variable. The study aims to identify causal relationships among variables and develop an empirical model of students’ consumptive behavior. A quantitative approach was employed, using a survey of 287 students selected through purposive sampling, and analyzed with Moderated Regression Analysis (MRA). The results indicate that pocket money management, lifestyle, and self-control have a positive and significant effect on students’ consumptive behavior. Furthermore, financial literacy significantly moderates these relationships, strengthening the effects of pocket money management and self-control, as well as enhancing the influence of lifestyle on consumptive behavior, enabling non-essential consumption to be more planned and controlled. These findings suggest that even students with good financial management and self-control may still engage in consumptive behavior, but it occurs within controlled limits due to financial literacy. The study concludes that financial literacy plays a strategic role in shaping students’ consumption patterns, both as a reinforcement for pocket money management and self-control and as a regulator of lifestyle influence. The findings contribute to the development of an empirical model of students’ consumptive behavior and provide recommendations for educational institutions in designing effective financial literacy programs.
Pengaruh Safety Introduction dan Kompetensi Awak Kapal terhadap Keselamatan Pelayaran dan Dampaknya terhadap Kinerja Operasional Kapal di Kawasan Pelabuhan Tanjung Perak Surabaya
This study aims to analyze the effect of safety introduction and crew competence on ship operational performance and the role of passenger safety as a mediating variable on ships operating at Tanjung Perak Port. This study uses a quantitative approach with the SEM-PLS analysis model. This study involved 150 respondents of crew members operating at Tanjung Perak Port. Data collection in this study used questionnaires and field observations. The results of the study indicate that safety introduction has been proven to have an effect on Shipping Safety and operational performance. Thus, it can be implied to the management of ships operating at Tanjung Perak Port to make policies to improve safety introduction in their operations. The results of the study indicate that crew competence affects Shipping Safety and the company's operational performance. Through these results, the policy of ships operating at Tanjung Perak Port should use policies to improve crew competence through training, certification and so on which can ultimately guarantee Shipping Safety and improve performance for the company. The results of the study indicate that Shipping Safety can perfectly mediate the influence between variables in this study. Therefore, the policy implications that can be implemented by ships operating at Tanjung Perak Port are to always pay attention and increase vigilance to ensure shipping safety and ensure shipping safety, one of which is through efforts in safety introduction procedures and increasing the competence of the ship's crew, which can ultimately improve the company's performance.
The Effect of Tax Planning, Investment Decisions, Company Size, and Corporate Social Responsibility on Profit Management in Transportation Subsector Companies Listed on the Indonesia Stock Exchange for the 2019 – 2022 Period
This research aims to examine the influence of tax planning, investment decisions, company size, and corporate social responsibility on earnings management in transportation subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research was conducted because one of the reasons was that there were inconsistencies in research results in previous studies. Descriptive research with quantitative methods that focuses on the research object, namely transportation subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample selection method used purposive sampling so that 18 companies were obtained during the 4 years of research, resulting in 72 samples. This research uses secondary data from company websites and the Indonesian Stock Exchange website. The results of this research indicate that the variables of company size and corporate social responsibility have a negative effect on earnings management. Meanwhile, tax planning and investment decision variables have no effect on earnings management. This research provides new insight into the influence of tax planning as measured by the tax retention rate (TRR), investment decisions as proxied by the Price Earnings Ratio (PER), company size, and corporate social responsibility on earnings management, which is beneficial for shareholders, investors, and company management in planning strategies and making the right decisions for the company in the future.
Pengaruh Pemilihan Lokasi Terhadap Keberhasilan Usaha UMKM Makanan di Sekitar Jalan HS. Roggo Waluyo Karawang Barat
This study analyzes the influence of business environment conditions, business accessibility with infrastructure, and business location costs on the success of food MSMEs on Jalan HS. Ronggo Waluyo, West Karawang. The objects of this study are food MSMEs around Jalan HS. Ronggo Waluyo, Karawang, which is number 30 food MSME entrepreneurs. A saturated sampling technique was applied in this study, so that the sample size and population size were the same, namely 30 food MSME entrepreneurs. Data collection used the census method, and the data were processed and tested using multiple regression analysis with SPSS 26 software. The study proved that business environment conditions, accessibility with infrastructure, and location costs have a positif and significant effect on the success of MSME businesses. To achieve business success, the variation of the three variabels was proven by an Adjusted R2 value of 95%. The factor that dominates the influence of business success is location cost.
The Influence Of Population, Economic Growth, Government Expenditure On Regional Income (PAD) In South Sulawesi Province
The objective of the provision of regional autonomy is to diminish the reliance of local administrations on the central government, particularly with regard to financial matters, thereby enabling regions to finance their own operations independently. The objective of this study is to ascertain the impact of population, economic growth, and government expenditure on Regional Original Income (PAD) in South Sulawesi Province. The present study constitutes a quantitative investigation, utilising secondary data from BPS with panel data, constituting time series data for the period 2019-2023, in conjunction with cross-section data from six regencies/cities. In light of the findings from the empirical investigation, it is concluded that the most suitable estimate to be employed in this study is the Common Effect Model (CEM). The findings indicate that all independent variables, namely population, economic growth, and government expenditure, collectively exert a substantial influence on regional original income in South Sulawesi Province. Meanwhile, the results of the t-test demonstrate that the population variable has a probability value of 0.0000, which is less than 0.05. It can be concluded that the population has a positive and significant effect on regional original income in South Sulawesi Province. Moreover, the probability of economic growth is determined to be 0.2502, which is greater than 0.05. This indicates that it exerts minimal influence on regional original income in South Sulawesi Province. Subsequently, the probability value of government expenditure is determined to be 0.0355, which is less than 0.05. This finding indicates that government expenditure exerts a positive and significant influence on local revenue in South Sulawesi province.
Integrasi Artificial Intelligence dalam Pengembangan SDM Perguruan Tinggi Era Society 5.0: Systematic Literature Review
Artificial Intelligence is the foundation of the automation revolution in the society 5.0 era, which requires universities to be ready to transform in the use of artificial intelligence as a pedagogy. This study applies the Systematic Literature Review (SLR) method, which aims to critically review the human resources development strategies in universities in using artificial intelligence for digital competencies in the society 5.0 era, focusing on artificial intelligence training, ethical, and digital leadership. Based on the results of the systematic literature review, the researchers idenetified 27 selected journal articles, both national and international, to be analyzed descriptively. The findings of this study indicate that pedagogy-based artificial intelligence training supports universities learning in the context of digital transformation. The use of artificial intelligence must adhere to ethics that uphold transparency, accountability, and prevent plagiarism, and digital leadership must formulate a concrete vision in fostering an innovation culture. Thus, successful artificial intelligence integration is strongly supported by a well-established institutional framework.
Mengungkap Jejak Karbon : Peran Profitabilitas dan Leverage dalam Pelaporan Emisi
This study aims to analyze the effect of profitability and leverage on the level of carbon emission disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period. The approach used in this research is a quantitative descriptive method. The sample was determined using a purposive sampling technique, resulting in 30 manufacturing companies as the research objects. The results of the analysis indicate that profitability has a positive effect on carbon emission disclosure, as companies with higher profit levels have greater financial capacity to invest in emission reduction initiatives and implement environmentally sustainable business practices. Meanwhile, leverage is proven to have a negative effect on carbon emission disclosure, which is caused by increased financial risk due to higher interest expenses, thereby limiting the company's financial flexibility.
Dinamika Faktor Risiko Makroekonomi pada Return Saham Sektor Energi: Pendekatan Arbitrage Pricing Theory
sector in Indonesia faces significant exposure to external macroeconomic shocks, yet the understanding of how these risk factors dynamically influence stock returns across different political-economic regimes remains limited. This study investigates the influence of six exteral factors Global Index, macroeconomic variables, world oil prices, China Index, Arabian Index, and competitive resources on energy sector stock returns during two presidential admitrtions: Susilo Bambang Yudhoyono (2004-2014) and Joko Widodo (2014-2021). The research employs Arbitrage Pricing Theory (APT) as the theoretical framework to examine whether these macroeconomic risk factors demonstrate regime-dependent pricing dynamics. Using panel data regression analysis on monthly observations spanning 17 years, energy stocks are categorized into high-return and low-return portfolios to assess differential sensitivity across performance groups. The methodology includes best model selection, classical assumption tests, hypothesis testing, and dummy variable analysis to detect regime differences. Results indicate that all six factors simultaneously influence stock returns across both periods. Partial analysis reveals that Global Index, China Index, and Arabian Index significantly affect returns during SBY's administration, while Jokowi's era shows expanded sensitivity including world oil prices alongside previously significant factors. Tests for differential effects between portfolio groups yield mixed results across regimes. The study concludes that while external macroeconomic factors significantly drive energy sector performance, their influence magnitude does not consistently differ between high and low-return groups, suggesting uniform market-wide sensitivity to systematic risk factors regardless of individual stock performance characteristics.
Analisis Dampak Kebijakan Keringanan Biaya Penyambungan Tambah Daya Terhadap Adopsi Pelanggan dan Kelayakan Bisnis PLN
In conducting its business and fulfilling its role in providing reliable energy, PLN is inevitably involved in sales and purchase transactions, which naturally involve sellers and buyers. PLN sells electricity to all sectors, including the government, industry, offices, and even households. A healthy company is one that has a smooth cash flow. With a smooth cash flow, the company will be able to grow by reinvesting its existing funds and ultimately increase its business capital and profits in the future. It is noted that in the case of strategic customer arrears, especially customers with special classification codes in 2020, the amount of arrears was the highest in the last 5 years, totaling Rp. 717,678,961,659. This is further exacerbated by the conditions in the field, where the installed power in each customer plot is still small, while the actual usage in the field is higher. PLN needs to review, strategize, and make decisions on the events in the field. By introducing a Connection Fee Reduction Policy for Additional Power, which aims to encourage customers to increase their power so that the number of kWh per month that can be claimed or calculated can increase PLN's revenue. From these calculations, a payback period of approximately 7.3 months and an IRR of 163% were obtained on the opportunity loss from the total BP of Rp 32.7 billion, with additional revenue from kWh usage of Rp 5.1 billion per month.
Implementasi Green Business pada Lahan Bekas Tambang Batubara
This study analyzes the implementation of green business principles through productive reclamation on post-coal mining land managed by PT Bukit Asam Tbk in Muara Enim, South Sumatra. A qualitative descriptive case study approach was applied using observation, documentation, and in-depth interviews, with analysis based on the Triple Bottom Line [8] and Full Cost Accounting [11] frameworks. The results show that the development of a 1.6-hectare durian plantation successfully integrates ecological recovery with social and economic value creation. Environmentally, the project improved soil quality, enhanced biodiversity, and contributed approximately 1.92 tons of carbon sequestration per year. Socially, it generated local employment and increased community income. Economically, the project proved feasible with an NPV of IDR 1.39 billion, an IRR of 26.4%, a BCR of 2.21, and a Payback Period of 6.2 years. The application of Full Cost Accounting and GRI-based sustainability reporting enhanced corporate transparency and accountability.
Pengaruh Literasi Keuangan, Gaya Hidup dan Pendapatan Terhadap Pengelolaan Keuangan Keluarga Dengan Kontrol Diri Sebagai Variabel Moderasi pada Guru SMPN di Kecamatan Tewah
This study analyzes the influence of financial literacy, lifestyle, and income on family financial management with self-control as a moderating variable among public junior high school teachers in Tewah District. A quantitative method was employed by collecting data through questionnaire distribution and analyzing it using SmartPLS 4.0. The results show that financial literacy, lifestyle, and income have a positive and significant effect on family financial management, and self-control moderates the effect of financial literacy, but does not moderate the effects of lifestyle and income. This conclusion highlights the importance of improving financial literacy and strengthening self-control to promote more effective and sustainable household financial management.