International Journal of Economics, Business and Innovation Research

The Role Of Village-Owned Enterprises (Bumdes) In Improving Community Income In Bangun Sari Village, Tanjung Morawa District,Deli Serdang Regency

Tamara Desti Adinda — 2026-10-03

This study aims to analyze the role of Village-Owned Enterprises (BUMDes) in increasing community income in Bangun Sari Village, Tanjung Morawa District, Deli Serdang Regency. This study uses a quantitative descriptive approach. The population consisted of 350 members of the Bangun Sari Village community who interact with BUMDes, with a sample of 78 respondents determined using the Slovin formula. Data were collected through observation, questionnaires, literature study, and interviews, and were analyzed using validity tests, reliability tests, normality tests, simple linear regression analysis, t-tests, and the coefficient of determination with the assistance of SPSS. The results show that BUMDes plays a good role in improving the village economy, creating employment opportunities, managing local potential, and supporting the increase of Village Original Income (PADes). The simple linear regression results show the equation Y = 18.194 + 0.592X, meaning that every increase in the role of BUMDes will increase community income by 0.592 units. The t-test results show that the role of BUMDes has a positive and significant effect on community income. A coefficient of determination of 34.5% shows that the role of BUMDes is able to explain 34.5% of the variation in community income, while the remainder is influenced by other factors such as occupation, education, business experience, and economic conditions. Based on these results, it can be concluded that the role of BUMDes has a positive and significant effect on increasing community income in Bangun Sari Village, although its influence remains in the moderate category. Therefore, BUMDes needs to improve business innovation, expand its types of business, strengthen community participation, and enhance synergy with the village government so that economic benefits can be felt more evenly.

From Good Products To Visible Brands: A Marketing Management Perspective On Local Agribusiness Actors In A Peri-Urban Village Of North Sumatra

Ocdy Amelia — 2026-10-03

Local agribusiness products in peri-urban villages often have good quality but limited market visibility. This study examines the marketing management practices of local agribusiness actors through the stages of the marketing management process, namely market analysis, strategic planning, marketing mix implementation, and marketing control. The study was conducted in Medan Krio Village, Deli Serdang Regency, North Sumatra, using a quantitative descriptive design supported by field observation. Data were collected from 50 agribusiness actors selected purposively through a 40-item questionnaire on a five-point Likert scale and analysed using mean scores, standard deviations, agreement percentages, and interval categories. Observations from a mentoring programme held on 21 July 2026 were used for triangulation. The results show an imbalance in the marketing mix. Product strategy obtained the highest score (M = 4.76), while promotion was the weakest marketing function (M = 3.72), followed by segmentation, targeting, and positioning (M = 4.05) and digital distribution (M = 4.16). The use of social media for promotion was the only indicator in the moderate category (M = 2.86), with 40% of respondents disagreeing. Perceived marketing performance was very high (M = 4.39), but profit growth after digital marketing was its weakest indicator (M = 3.86). Field observation revealed that packaging, branding, and record-keeping were weaker than self-assessments suggested. The study concludes that local agribusiness actors are product-oriented rather than market-oriented and recommends strengthening positioning, brand-based promotion, pricing based on cost calculation, and regular marketing evaluation.

The Influence Of Work Discipline And Motivation On The Performance Of Members Of The Civil Service Police Unit (Satpol PP) Of Medan City

Jumartatik — 2026-10-03

This study aims to determine and analyze the influence of work discipline and motivation on the performance of members of the Civil Service Police Unit (Satuan Polisi Pamong Praja, hereafter Satpol PP) of Medan City. Work discipline and motivation are important factors in improving the quality of performance of government officials, particularly Satpol PP members, whose duties include enforcing regional regulations, maintaining public order, and protecting the community.The results show that, based on the partial test of the influence of Work Discipline on Employee Performance, the t-value (4.605) is greater than the t-table value (2.011), with a significance level of 0.000 < 0.05. The value of 4.605 being greater than 2.011 shows that the t-value exceeds the t-table value. From these results it can be concluded that Ha is accepted (H0 is rejected). This indicates that Work Discipline has a significant influence on Employee Performance.Based on the partial test of the influence of Motivation on Employee Performance, the t-value (4.526) is greater than the t-table value (2.011), with a significance level of 0.000 < 0.05. The value of 4.526 being greater than 2.011 shows that the t-value exceeds the t-table value. From these results it can be concluded that Ha is accepted (H0 is rejected). This indicates that Motivation has a significant influence on Employee Performance.Based on the calculation results, the F-value is 25.919 with a significance level of 0.000, while the F-table value is 3.200 at a significance level of 0.05. Thus the F-value is greater than the F-table value, namely 25.919 > 3.200. The value of 25.919 being greater than 3.200 shows that the F-value exceeds the F-table value, meaning that H0 is rejected, so it can be concluded that Work Discipline and Motivation together have a significant influence on Employee Performance.

The Influence of Social Media-Based Marketing Strategies and Customer Engagement on MSME Customer Loyalty in Gedong Tataan, Pesawaran Regency

Salsa Nufusiah Fatwa — 2026-10-03

This study aims to analyze the relationship between online-based marketing strategies and Customer Engagement on consumer trust in MSMEs in Gedong Tataan District, Pesawaran Regency. Advances in digital technology have encouraged MSME actors to utilize online media as a means of maximizing product marketing while simultaneously establishing strong relationships with consumers. This study employed a quantitative method using a survey approach. The population consisted of customers of MSMEs in Gedong Tataan District, with a sample of 100 respondents selected using the purposive sampling method. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS), including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The results showed that social media-based marketing strategies had a positive and significant effect on customer loyalty. Customer Engagement also had a positive and significant effect on customer loyalty. Furthermore, social media-based marketing strategies and Customer Engagement simultaneously had a positive and significant effect on customer loyalty. The findings indicate that utilizing social media as a marketing strategy and increasing consumer engagement and interaction with MSMEs can contribute to higher customer loyalty. Therefore, MSME actors should optimize their online marketing strategies and build sustainable relationships with customers to enhance competitiveness and maintain customer loyalty in the era of digitalization.

Early Financial Literacy Education To Increase Saving Interest Among Elementary School Children In Lingga Village

Habib Hardimi Prahalim — 2026-10-04

Financial literacy is important knowledge that should be introduced to children from an early age to develop good money management habits. One way to implement financial literacy is through saving education for elementary school children. This activity was conducted through the Community Service Program (Kuliah Kerja Nyata/KKN), targeting elementary school children. The method used in this activity included socialization, material presentation, question-and-answer sessions, educational games, and quizzes about the importance of saving. The materials covered the definition of saving, the benefits of saving, ways to set aside pocket money, and how to distinguish between needs and wants. The results showed that the children participated enthusiastically in the educational activities and gained an understanding of the importance of saving from an early age. This financial literacy education is expected to foster children's awareness and interest in developing saving habits and managing money in a simple way. Through this activity, KKN students also played a role in introducing the importance of financial literacy as a valuable foundation for children in their daily lives

Strengthening Islamic Financial Literacy As An Effort To Increase Community Investment Interest In Sukandebi Village

Annisa Septri Andani — 2026-10-04

Low levels of understanding of Islamic financial literacy remain one of the main factors limiting community participation in Islamic financial activities, particularly in rural areas where many livelihoods depend on agriculture and plantations. A similar situation was found among residents of Sukandebi Village, Naman Teran District, Karo Regency, who generally had limited knowledge of the fundamentals of Islamic investment and its instruments. This community service activity aimed to strengthen residents’ Islamic financial literacy, introduce the concepts and benefits of Islamic stock investment, and encourage community participation in investments that comply with sharia principles. The activity was conducted through a seminar and question-and-answer discussion session on 11 August 2026 and involved residents of Sukandebi Village. The material covered the basic concepts of Islamic financial literacy, simple household financial management, an introduction to Islamic banking products, and the fundamentals of Islamic capital-market investment. Participants demonstrated high interest during the discussion sessions, although the program faced challenges related to limited time and differences in participants’ educational backgrounds. The activity indicates that direct educational approaches through seminars can be an effective initial strategy for strengthening Islamic financial literacy in rural communities. Further activities should be continued through more consistent and practical mentoring.

Development Of An Agriculture-Based Msme Through Chili Seedling Production In Tiga Beringin Village

Elysa Rahmayani — 2026-10-04

This article examines the development of an agriculture-based micro and small enterprise through chili seedling production in Tiga Beringin Village, Karo Regency. The study aims to identify the potential of chili seedling businesses, examine their development constraints, describe feasible development strategies, and explain the role of the Community Service Program (KKN) in identifying local economic potential. A descriptive qualitative approach was used. Data were obtained through field observation, interviews with chili seedling business actors, KKN documentation, and literature from journals, books, BPS, and official agricultural sources. The findings indicate that chili seedling production has development potential because seedlings are needed by local residents and farmers, the activity can utilize available land, and it can provide an additional source of household income. The main constraints include weather, pests and plant diseases, the need for regular maintenance, limited routine financial recording, and marketing that still relies heavily on direct sales and word-of-mouth promotion. Development strategies include improving seedling quality, implementing simple financial records, expanding marketing through WhatsApp and social media, strengthening relationships with farmers or farmer groups, and improving business-management knowledge. KKN functions as a means for students to observe, interact with, document, and understand local economic potential rather than taking over the management of the business

The Role of the School Principal in Implementing the Basic Functions of Educational Management Based on Islamic Values to Improve the Quality of Learning in Senior High Schools in Bungo Regency

Samsu Samsu — 2026-10-04

This study is motivated by the need for schools to improve the quality of learning through the leadership of principals who are not only oriented toward administrative aspects. School management also needs to be strengthened by Islamic values so that the educational process can run in a more organized, meaningful manner and remain closely connected to the school culture. This study aims to analyze the role of the principal in implementing the basic functions of educational management based on Islamic values to improve the quality of learning in senior high schools in Bungo Regency. The approach used in this study is descriptive qualitative. Data were collected through interviews, observation, and documentation. The research informants included principals, vice principals, teachers, and school personnel involved in the management of learning. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study show that the role of the principal is reflected in the planning of learning programs, the organization of school resources, the implementation of teacher development, and supervision through monitoring and evaluation. Islamic values such as trustworthiness, consultation, responsibility, exemplary conduct, discipline, and ihsan were found to serve as the foundation of school management practices. The implementation of these values influences the regularity of teachers’ work, the strengthening of school culture, and increased attention to the quality of the learning process. This study concludes that the basic functions of educational management based on Islamic values can serve as a relevant approach to strengthening the quality of learning at the senior high school level.

Application Of George R. Terry’s Management Functions In Improving The Quality Of Islamic Educational Institutions

Samsu Samsu — 2026-10-04

Islamic educational institutions are strategic platforms for developing students’ potential comprehensively, including intellectual, spiritual, and moral aspects, in order to achieve quality education as mandated by Law Number 20 of 2003 concerning the National Education System. The quality of education in Islamic educational institutions can be seen from the achievement of quality in terms of educational input, process, and output. Therefore, planned and systematic management is needed so that the improvement of educational quality can run effectively and sustainably. The role of management in Islamic educational institutions is very important and can be implemented through George R. Terry’s basic management functions, namely planning, organizing, actuating, and controlling. This study uses a qualitative descriptive approach with a literature review method sourced from national journals selected based on specific criteria. The results show that the planning function is implemented through the formulation of vision, mission, goals, policies, procedures, and required resources. The organizing function is realized through clear task distribution and the establishment of an effective organizational structure. The actuating function is supported by providing motivation, rewards for educators and educational staff, and optimizing communication. Meanwhile, the controlling function is carried out through continuous monitoring, supervision, and evaluation to ensure the achievement of Islamic educational goals optimally.

Digital Innovation in Household and Agricultural Waste Management in Pakusari Village, Jember Regency

Stivaniyanti Atmanegara — 2026-10-04

Household and agricultural waste management in rural areas still faces various problems, including low public awareness in sorting, limited access to information, and not optimal use of waste as an economically valuable resource. This research aims to develop digital innovations in supporting household and agricultural waste management in Pakusari Village, Jember Regency. The research uses the Research and Development (R&D) method with a User Centered Design (UCD) approach which includes identifying user needs, designing, developing, and evaluating the system. The research data was obtained through observation, interviews, documentation, and questionnaires. The digital innovations developed provide information and education features on waste sorting, recording the type and amount of waste, point and incentive system, transaction history, and information on waste collection schedules. The results of the evaluation showed that the system obtained a usability rate of 88%, ease of use of 85%, user satisfaction of 84%, clarity of interface of 82%, and completeness of features of 80%. These results show that the digital innovations developed can be used to support household and agricultural waste management in a more structured manner and encourage the application of circular economy principles at the village community level. This innovation is expected to be an alternative to digital-based waste management models that can be developed and applied to other rural areas.

The Influence of Packaging Design, Packaging Materials, and Branding on Brand Image of Local Coffee SMEs A Study of DO'A Coffee in Bondowoso

Mohammad Fanani — 2026-10-04

Packaging is no longer viewed merely as a means of protecting and containing products, but has become a strategic element of marketing communication that contributes to consumers’ perceptions and the formation of brand identity. This research investigates how packaging design, packaging materials, and branding contribute to the development of the brand image of DO'A Coffee, a local coffee Small and Medium Enterprise (SME) located in Bondowoso, Indonesia. A quantitative research design was adopted through a consumer survey. The study involved 120 DO'A Coffee consumers who were recruited through purposive sampling. The eligibility Specified criteria respondents to have reached the age of 18 and to have purchased or consumed DO'A Coffee on a minimum of two occasions within the preceding month. SmartPLS was used to evaluate the research model developed in this study through the PLS-SEM technique. The analysis involved two main stages. First, the quality of the evaluation of construct measurement involved verified by examining the validity and reliability within the constructs. Second, the connections among the latent variables were assessed through the structural model, with particular attention given to the R² values, estimated relationships between constructs, and statistical results obtained from the hypothesis tests.The research framework investigates the relationships between packaging design, packaging materials, branding, and brand image. The study is intended to contribute empirical insights into the extent to which packaging-related factors support the development of brand image among local coffee SMEs. From a managerial standpoint, the results may provide valuable support for SME owners in developing a packaging strategy that harmonizes visual elements, material characteristics, and branding to create stronger product differentiation and reinforce brand identity within increasingly competitive local markets.

Green Innovation And Msme Performance: The Mediating Role Of Customer Satisfaction And The Moderating Role Of Digital Marketing In Sumbawa Regency

Wahyu Haryadi — 2026-10-04

This study examines the effect of green innovation on the performance of micro, small, and medium enterprises (MSMEs), with customer satisfaction as a mediating variable and digital marketing as a moderating variable. The study focuses on MSMEs in Sumbawa Regency and applies a quantitative explanatory cross-sectional design. Instrument testing was conducted on 50 respondents, while the structural model was tested using data from 100 respondents. Data were analyzed using SPSS and Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that all indicators meet validity and reliability requirements. Green innovation has a positive effect on customer satisfaction (β = 0.528; p < 0.001) and MSME performance (β = 0.382; p < 0.001). Customer satisfaction positively affects MSME performance (β = 0.346; p < 0.001) and partially mediates the effect of green innovation on MSME performance (indirect effect = 0.183; p = 0.001). Digital marketing positively affects MSME performance (β = 0.442; p < 0.001) and strengthens the relationship between green innovation and MSME performance (β = 0.292; p < 0.001). The model explains 61.8% of the variance in MSME performance. These findings indicate that environmentally oriented innovation creates stronger business results when it improves customer experience and is communicated through effective digital channels.

The Effect Of Transformational Leadership And Local Wisdom On Msme Performance With Consumer Satisfaction As A Mediating Variable: A Study Of The Food And Beverage Sector In Sumbawa Regency

Wahyu Haryadi — 2026-10-04

Micro, small, and medium enterprises (MSMEs) in emerging regions face a structural paradox: the number of business units keeps growing, yet productivity and competitiveness remain low. This study examines the effect of transformational leadership and local wisdom on MSME performance, and tests consumer satisfaction as a mediating variable, in the food and beverage sector of Sumbawa Regency, West Nusa Tenggara, Indonesia. The study applies an explanatory quantitative design with a cross-sectional survey. Data were collected through a structured questionnaire from 100 MSME owners and managers selected by purposive sampling, after the instrument had been validated on 50 respondents. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS, followed by bootstrapping with 500 subsamples and bias-corrected and accelerated confidence intervals. The measurement model satisfies convergent validity, construct reliability, and discriminant validity. The results show that transformational leadership and local wisdom both have a positive and significant effect on consumer satisfaction, that consumer satisfaction has the strongest effect on MSME performance, and that local wisdom also affects performance directly. The direct effect of transformational leadership on MSME performance is not significant, so its contribution runs entirely through consumer satisfaction (indirect-only mediation), whereas local wisdom shows complementary partial mediation. The findings position consumer satisfaction as the central transmission mechanism through which internal leadership capability and culturally embedded resources are converted into MSME performance.

Digital Transformation for Optimizing Employee Performance at Perum DAMRI Head Office

Amelia Amelia — 2026-10-04

This study analyzes the implementation of digital transformation as a strategy for optimizing employee performance at the Head Office of Perusahaan Umum (Perum) DAMRI in Jakarta. The study employed a descriptive qualitative approach. Data were collected through participatory observation, structured interviews with four key informants, documentation, and a focus group discussion, and were analyzed using the interactive model of data reduction, data display, and conclusion drawing/verification. The findings show that digital transformation has become an integral part of DAMRI's work processes through the Human Resource Management System (HRMS), MyDAMRI, GPS-based attendance, electronic leave and permission administration, web-based Key Performance Indicator (KPI) reporting, and e-Office. These systems support faster administration, more centralized and accurate employee data, easier performance monitoring, improved transparency, and greater accountability. Optimization is carried out through a digital roadmap, gradual system development, employee socialization and training, leadership involvement, helpdesk support, periodic evaluation, and continuous improvement. Remaining challenges include network disruptions, data synchronization delays, system maintenance, and unequal digital competencies among employees. Overall, the evidence indicates that digital transformation supports more effective, efficient, data-driven, and results-oriented employee performance when technology adoption is combined with human resource development and sustained managerial commitment.

Microsoft Access and VBA Integration for Digital Records Management: A Case Study of BUMDes Sumber Sejahtera Pujon Kidul

Nunung Aliyati Fajer — 2026-10-04

Digital archive management plays a role in supporting the administrative process and information availability in business organizations. This study aims to examine the integration of Microsoft Access and Visual Basic for Applications (VBA) in the management of digital archives in BUMDes Sumber Sejahtera Pujon Kidul. The research uses a case study approach with a descriptive-evaluative design. Data were obtained through observation of the archive management process and application testing using black-box testing. Microsoft Access was used to manage archive data, classification, and system settings, while Microsoft Word and VBA were used to generate outgoing letters based on predetermined templates. The test results showed that the application can support the management of incoming and outgoing letters, classification, storage, and retrieval of archives in a more structured manner. The integration of Microsoft Access and VBA also supports the uniformity of the process of making outgoing letters and organizing documents. The research concludes that the integration can support the management of digital archives and administrative processes in BUMDes Sumber Sejahtera Pujon Kidul.

Implementation of Student Management in Increasing Learning Enthusiasm at Babussalam Junior High School, Jerowaru District, East Lombok

Dely Huzaini — 2026-10-04

This study aims to analyze the process of implementing student management in increasing the enthusiasm for learning at Babussalam Middle School. Jerowaru, East Lombok. This research is a descriptive qualitative study. Data collection was conducted through observation, interviews, and documentation. Qualitative data were analyzed through data identification and data conclusions. The results of this study found an increase in student enthusiasm, evidenced by increased semester exam scores. The program was implemented through careful planning, then implemented by grouping students, and carried out stages of evaluation of the program's implementation results. Improved student learning outcomes were rewarded with gifts in the form of goods to motivate students to be more enthusiastic in learning

The Effect Of Creativity And Product Innovation On The Success Of Small And Medium-Sized Enterprises In Medan Pancing

Stefani Br Tarigan — 2026-10-04

This study aims to find out how creativity and product innovation affect the success of small businesses in Medan Pancing, by looking at each factor separately and also how they interact with each other. This study uses a quantitative method and looks at how different factors are connected. The study selected 40 business people from the Medan Pancing area in Medan City, North Sumatra Province, using a purposive sampling method. Data was collected using a Likert scale questionnaire and then examined using multiple linear regression methods with the help of IBM SPSS software. The study shows that creativity has a positive and significant impact on business success (the t-value of 3.421 is higher than the critical t-value of 2.02439, and the significance level is 0.002). Additionally, product innovation also has a positive and significant effect on business success (the t-value of 6.545 is higher than the critical t-value of 2.02439, and the significance level is 0.000). Product innovation has a bigger impact than creativity. At the same time, creativity and product innovation have a strong and positive impact on business success (F-count 134.438 is higher than F-table 3.25; significance level 0.000). The R squared value of 0.879 means that 87.9% of what makes a business successful can be explained by these two factors. These results show that small businesses need to keep focusing on being creative and coming up with new product ideas all the time if they want to stay competitive and make sure their businesses can last long-term.

The Influence of Self-Perception on the Certainty of Justice, Peace, and Strong Institutions in Indonesia

Subakdi Subakdi — 2026-10-04

One aspect that determines individual behavior in society is an individual’s perception of a given matter. Perception is essentially a cognitive process experienced by everyone in understanding information about their environment through sight, hearing, touch, taste, and smell. Through perception, humans continually engage with their environment: relevant information captured by the five senses is organized in the mind, interpreted, experienced, and processed. This article uses a qualitative method based on library research, with journals and books as data sources, drawn from scientific studies or publicly accessible online literature, with a minimum of five references. In interacting, individuals consciously or unconsciously exchange information, which may introduce something new to their thinking. Through self-perception, the public can assess whether Indonesia has become a peaceful country and whether justice has been upheld to the fullest extent, and can critically evaluate the strength of government institutions: whether they are effective in carrying out their work programs, accountable in reporting their performance to the public, and whether the policies they produce include all segments of society.

Risk Analysis of Ship Hatch Cover Operations Using Bowtie Analysis at Koja Container Terminal

Amalia Putri Winaryanto — 2026-10-04

Abstract

Hatch cover opening and closing is an operational activity in container terminals that involves interaction between lifting equipment, personnel, and ship components, creating potential operational risks. This study aims to analyze the risk of hatch cover collision with surrounding objects during hatch cover opening and closing at Koja Container Terminal (TPK Koja), identify its contributing factors and consequences, and map the existing preventive and mitigative barriers. A descriptive qualitative approach was employed using incident reports from 2020-2025, semi-structured interviews, field observations, and company documentation. Data were analyzed using Bowtie Analysis to systematically map the relationships between threats, top events, consequences, and risk barriers. The results identified hatch cover collision with objects around the hatch cover on the ship deck as the top event. The contributing factors consisted of communication disturbances, limited visibility, suboptimal QCC components, non-compliance with procedures, worker conditions, and unfavorable weather and environmental conditions. The consequences included damage to surrounding objects, reduced QCC performance, and temporary suspension of cargo handling when hatch locking components were damaged. This study provides an integrated qualitative risk mapping of hatch cover operations through the identification of casual factors, consequences, and preventive and mitigative barriers.

The Effect of Job Stress on Turnover Intention Through Work-Related Burnout with the Moderating Role of Financial Dependence at PT Patra Jasa

Puput Tri Hasanah — 2026-10-05

Job Stress is one of the factors that may increase employees’ Turnover Intention, particularly when prolonged work pressure develops into Work-Related Burnout. This study aims to examine the effect of Job Stress on Turnover Intention, both directly and indirectly through Work-Related Burnout, and to analyze the moderating role of Financial Dependence in the relationship between Work-Related Burnout and Turnover Intention among Facility Management Services (FMS) employees at PT Patra Jasa. This study employed a quantitative approach using a survey method. Data were collected from 120 employees selected through purposive sampling and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Job Stress has a positive and significant effect on Turnover Intention and Work-Related Burnout. Work-Related Burnout has a positive and significant effect on Turnover Intention and significantly mediates the relationship between Job Stress and Turnover Intention. However, Financial Dependence does not significantly moderate the relationship between Work-Related Burnout and Turnover Intention. These findings indicate that managing Job Stress and preventing Work-Related Burnout are important for reducing Turnover Intention among employees at PT Patra Jasa.

The Effect of Work From Home on Job Satisfaction: The Mediating Roles of Work-Life Balance and Work Stress and the Moderating Role of Gender

Febriyanti Puspita Sari Kilauwan — 2026-10-05

This study examines the effect of Work From Home on Job Satisfaction through the mediating roles of Work-Life Balance and Work Stress, as well as the moderating role of Gender among employees in the telecommunications industry in South Jakarta. A quantitative approach with a causal research design was employed. Data were collected through questionnaires from 150 employees selected using purposive sampling and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Work From Home has a positive and significant effect on Job Satisfaction and Work-Life Balance, while it has a negative and significant effect on Work Stress. Work-Life Balance has a positive and significant effect on Job Satisfaction, whereas Work Stress has a negative and significant effect on Job Satisfaction. The findings also confirm that Work-Life Balance and Work Stress significantly mediate the relationship between Work From Home and Job Satisfaction. Furthermore, Gender significantly moderates the effect of Work From Home on Job Satisfaction. These findings indicate that effective Work From Home arrangements, supported by better work-life balance and lower work stress, can contribute to higher employee job satisfaction in the telecommunications industry.

The Effect of Job Security, Employee Training, and Employee Empowerment on Job Satisfaction Among Generation Z Employees in the Banking Sector: The Mediating Role of Work Motivation

Vira Chairunnisa — 2026-10-05

This study aims to analyze the effects of job security, employee training, and employee empowerment on job satisfaction through work motivation as a mediating variable among Generation Z employees in the banking sector in DKI Jakarta. A quantitative approach was employed using a survey method involving 256 respondents selected through purposive sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that job security has a positive and significant effect on work motivation (β = 0.179; t = 2.890; p = 0.004), employee training positively affects work motivation (β = 0.233; t = 4.095; p < 0.001), and employee empowerment also positively affects work motivation (β = 0.201; t = 3.041; p = 0.002). Work motivation has a positive and significant effect on job satisfaction (β = 0.397; t = 7.868; p < 0.001). Work motivation also significantly mediates the effects of job security (β = 0.071; p = 0.011), employee training (β = 0.093; p < 0.001), and employee empowerment (β = 0.080; p = 0.007) on job satisfaction. These findings indicate that strengthening job security, training, and employee empowerment can enhance work motivation and, subsequently, job satisfaction among Generation Z employees in the banking sector.

Work-Life Balance, Job Insecurity, and Perceived Organizational Support: Effects on Job Satisfaction and Affective Commitment among Manufacturing Employees

Amellia Julistian — 2026-10-05

Technological transformation and automation in the manufacturing sector have created new challenges in maintaining employees’ job satisfaction and affective commitment. This study examines the effects of work-life balance, job insecurity, and perceived organizational support on job satisfaction and affective commitment, as well as the effect of job satisfaction on affective commitment among manufacturing employees. A quantitative cross-sectional design was employed involving 155 permanent employees working in production and operational functions at manufacturing companies in the Greater Jakarta area, selected through purposive sampling. Data were collected using questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that work-life balance positively affects job satisfaction (β = 0.211, p = 0.003) and affective commitment (β = 0.164, p = 0.015). Job insecurity negatively affects job satisfaction (β = −0.155, p = 0.032) and affective commitment (β = −0.283, p < 0.001). Perceived organizational support positively affects job satisfaction (β = 0.318, p < 0.001) and affective commitment (β = 0.184, p = 0.007), while job satisfaction positively affects affective commitment (β = 0.302, p < 0.001). The adjusted R² values indicate that the model explains 14.7% of the variance in job satisfaction and 28.3% of the variance in affective commitment. These findings indicate that manufacturing companies should strengthen organizational support, value employee input, facilitate work-life balance, and improve transparency regarding organizational changes and job continuity to enhance employees’ job satisfaction and affective commitment.

The Influence of E-Service Quality, Human Resource Service Quality, and Price Perception on Consumer Satisfaction at Lestari Komputer

Sri Lestari — 2026-10-05

ABSTRACT

The development of information technology requires non-formal education institutions to optimise their digital services and personnel quality in order to maintain customer loyalty. This study aims to empirically examine the effect of WhatsApp E-Service Quality, human resource (HR) service quality, and price perception on consumer satisfaction at Lestari Komputer. A causal associative quantitative approach was applied to a population of 110 active course participants during the January to June 2026 period. A purposive sampling technique was used to filter the sample according to specific inclusion criteria, yielding 80 actual respondents. Primary data were collected through a Google Form digital questionnaire, then tabulated and analysed using multiple linear regression in SPSS. The t-test results demonstrate that, partially, WhatsApp E-Service Quality, HR service quality, and price perception each have a positive and significant effect on consumer satisfaction, with HR service quality emerging as the most dominant predictor. The F-test results show that the three independent variables simultaneously have a significant effect on consumer satisfaction, with an Adjusted R Square value of 72.1%. The institution's management is advised to prioritise instructor competence training and to integrate an automated response system into WhatsApp Business in order to sustain service excellence over the long term.

Keywords: Consumer Satisfaction; HR Service Quality; Price Perception; WhatsApp E-Service Quality.

The Effect Of Marketplace Use On Increasing The Revenue Of Micro, Small, And Medium-Sized Businesses In The Bandar Lampung Area

Septa Agung Prasetyo — 2026-10-06

The growth of the digital economy has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize online marketplaces for marketing and sales, thereby expanding their market reach and increasing revenue. This study aims to determine the impact of marketplace usage on revenue growth among MSMEs in the Bandar Lampung area. A quantitative approach with an associative method was employed. Data were collected via questionnaires from 96 respondents representing 48 MSMEs in Bandar Lampung, with two respondents representing each enterprise. Data analysis was conducted using simple linear regression with the aid of SPSS. The results indicate that marketplace usage has a positive and significant effect on MSME revenue growth, with a regression coefficient of 0.957, a t-statistic of 11.746, and a significance level of 0.000 (p < 0.05). The R-squared value of 0.595 indicates that marketplace usage explains 59.5% of the variation in MSME revenue growth, while the remaining 40.5% is influenced by factors outside the research model. Thus, the more effectively marketplaces are utilized for marketing and sales, the greater the revenue growth MSMEs in Bandar Lampung can achieve.

The Effect Of Economic Lever Activation And Player Contract Restructuring On The Financial Sustainability Of Fc Barcelona

Maulidan Adi Noval Danil — 2026-10-07

_{This study examines the effect of economic lever activation and player contract restructuring on the financial sustainability of FC Barcelona during 2020/21–2024/25. The study uses a quantitative causal approach with an explanatory time-series design. Secondary data were obtained from FC Barcelona's audited annual financial statements and purposively selected for five fiscal seasons. Economic lever activation is proxied by the Debt to Asset Ratio (DAR), player contract restructuring by the Wage to Revenue Ratio (WRR), and financial sustainability by Return on Assets (ROA). Multiple linear regression was employed to test partial and simultaneous effects. The results indicate that economic lever activation does not significantly affect financial sustainability (t = −1.604; p = 0.250), while player contract restructuring also has no significant partial effect (t = −0.489; p = 0.673). Simultaneously, the two independent variables do not significantly affect financial sustainability (F = 1.768; p = 0.361). The model produces R = 0.799, R² = 0.639, and Adjusted R² = 0.277, indicating that 27.7% of the variation in ROA is explained by the two predictors. Descriptively, however, the data show that economic lever activation was associated with short-term liquidity support, whereas player contract restructuring was accompanied by a decline in the wage-to-revenue ratio. The non-significant statistical findings should be interpreted cautiously because the sample contains only five observations. The study concludes that short-term financial recovery strategies need to be accompanied by sustainable operating revenue and stronger long-term financial discipline.}

The Effect of Information Technology, Investment Knowledge, Motivation, and Risk Perception on Millennials’ Intention to Invest in the Capital Market: A Case Study in Wonosobo Regency, Central Java

Amanda Sastya — 2026-10-07

Investment in the capital market has become increasingly accessible due to the development of information technology and growing public awareness of the importance of financial planning. The millennial generation is a potential group in the development of capital market investors due to their closeness to technology and ability to adapt to digital information. However, the increase in the number of investors nationally has not been fully followed by an increase in investment interest at the regional level. This study aims to analyze the effect of information technology, investment knowledge, motivation, and risk perception on the interest of the millennial generation in investing in the capital market in Wonosobo Regency, Central Java. This study uses a quantitative approach by distributing questionnaires to 100 respondents selected based on the criteria of the millennial generation aged 30–45 years and domiciled in Wonosobo Regency. Variables were measured using a five-level Likert scale and analyzed through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results of this study are expected to provide empirical contributions in explaining the factors that influence the investment interest of the millennial generation at the local level and become the basis for formulating more effective strategies to increase investment interest

Analysis Of Production Cost Using The Full Costing Approach For Selling Price Determination In Culinary Msmes

Jeffandi Setiawan — 2026-10-07

The micro small and medium enterprise sector frequently encounters obstacles in determining the exact cost of production due to the neglect of overhead cost components which leads to inaccurate selling price determination. This study aims to analyze the calculation of production costs through the full costing approach at the Bu Anik enterprise in Sidoarjo along with its implications for product pricing. This qualitative research with a case study design collected data through field observations as well as interviews and documentation to be subsequently analyzed through data reduction stages up to drawing conclusions. Observation results indicate that the full costing method calculation on a total production of three thousand six hundred fried snack units yields a production cost of IDR 856.53 per piece. This base figure exceeds the producer level selling rate of IDR 800 per piece thus triggering a negative difference due to the undercosting phenomenon. The conclusion is that the full costing approach is proven capable of presenting more comprehensive production cost details. Business actors are highly recommended to evaluate and simultaneously revise product selling prices so that all operational financing can be covered to achieve a reasonable profit.

The Influence of Audit Quality, Managerial Ownership, Institutional Ownership, and BOPO on Tax Avoidance in Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange

Ratu Agung Istri Mahalinni Sukma Agung — 2026-10-07

This study aims to obtain empirical evidence regarding the impact of audit quality, managerial ownership, institutional ownership, and the BOPO ratio on tax avoidance among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, resulting in a dataset of 36 observations; the data were analyzed using IBM SPSS Statistics version 29. The results indicate that audit quality, managerial ownership, institutional ownership, and the BOPO ratio have a positive and significant effect on tax avoidance. These findings confirm that audit quality, managerial ownership, institutional ownership, and the BOPO ratio are factors that drive tax avoidance practices.

The Effectiveness Of Using Whatsapp Business And A Website In Supporting Business-To-Business Sales at PT Baja Kurnia

Hauzan Arrafi Hudzaifah — 2026-10-07

This study aims to analyze the effectiveness of WhatsApp Business and a website in supporting business-to-business (B2B) sales at PT Baja Kurnia. This study uses a qualitative, descriptive approach based on data from in-depth interviews, observation, and documentation. The informants consisted of Ibu Datik as a Purchasing representative of PT Baja Kurnia and Gilang and Irham as customers. The data were analyzed through coding and theme identification to understand the utilization and perceptions of both digital media. The results show that the website primarily functions as an initial information medium for introducing the company, products, specifications, and supporting information, while WhatsApp Business plays a more dominant role in direct communication, price and product availability inquiries, offering, negotiation, ordering, transaction confirmation, production and delivery monitoring, and post-transaction services. Both media are perceived positively, with the website providing clear information and a professional impression, while WhatsApp Business is considered practical, easy to use, and responsive. However, the website still requires improvements in visual presentation and the completeness of product and price information. Overall, the website and WhatsApp Business have different but complementary functions, and their integration can support the B2B sales process and strengthen long-term customer relationships at PT Baja Kurnia.

Evaluation of the Implementation of the Planned Maintenance System in Improving Docking Time Efficiency and Maintenance Cost Control of TB. Flores 1 at PT. Bintang Samudera Mandiri Lines

Putri Rizky Amelia — 2026-10-07

The efficiency of ship maintenance is essential to ensure operational readiness, minimize docking duration, and control maintenance costs. In practice, the implementation of the Planned Maintenance System (PMS) on TB. Flores 1 at PT Bintang Samudera Mandiri Lines is influenced by operational schedules, maintenance windows, crew workload, equipment conditions, spare-part availability, procurement lead time, and ship-shore coordination. This study aims to evaluate the existing implementation of PMS, analyze its implications for docking time efficiency and maintenance cost control, and identify supporting and inhibiting factors as well as strategies for PMS optimization. The research employed a qualitative evaluative case study approach. Data were collected through in-depth interviews, observation, and documentation, followed by thematic analysis and source and technique triangulation. The findings indicate that PMS has been implemented through maintenance planning, execution, monitoring, documentation, and coordination; however, its effectiveness remains influenced by overdue maintenance, limited maintenance windows, spare-part delays, hidden defects, additional work, and coordination issues. PMS supports docking efficiency and cost control primarily through early defect identification, reliable maintenance history, accurate repair lists, pre-docking readiness, and improved material and budget preparation. The study concludes that PMS should be developed from a scheduling and recording system into an integrated maintenance management system. It is recommended to strengthen overdue control, critical-equipment monitoring, spare-part planning, documentation, pre-docking assessment, cost integration, human-resource competence, and an integrated PMS dashboard.

Digital Transformation of Maritime Transport Documents: A Juridical Analysis of Electronic Bill of Lading Implementation Based on the UNCITRAL Model Law on Electronic Transferable Records (MLETR)

Eugenia Shani Gisela — 2026-10-07

This study aims to analyze the legal status and validity of the Electronic Bill of Lading (E-B/L) within the Indonesian legal system, identify regulatory gaps between national law and the UNCITRAL Model Law on Electronic Transferable Records (MLETR) 2017, and analyze the managerial implications of such legal uncertainty for shipping companies and cargo owners (shippers/consignees). The digitalization of maritime transport documents is increasingly necessary because the Indonesian Commercial Code (Kitab Undang-Undang Hukum Dagang/KUHD) remains oriented toward physical Bills of Lading, while the Electronic Information and Transactions Law (UU ITE) has recognized electronic documents. This study employs a normative and comparative juridical qualitative approach, using primary, secondary, and tertiary legal materials, which are analyzed together with the results of in-depth interviews with a Corporate Legal Associate and a Commercial Associate at a national shipping company. The findings indicate that E/B/L is legally recognized as electronic evidence under the UU ITE but has not yet obtained full legal certainty as a document of title, as the KUHD still requires physical delivery of the document. Significant regulatory gaps were also identified regarding the concepts of electronic transferable records, control as a substitute for possession, the principle of singularity, and document-conversion mechanisms. This legal uncertainty has encouraged shipping companies to implement dual-run systems and risk-mitigation strategies through international E/B/L platforms, strengthened contractual clauses, and Protection and Indemnity (P&I) Club protection. The study recommends harmonizing the KUHD and UU ITE and adopting the principles of MLETR to strengthen legal certainty and the competitiveness of Indonesia’s maritime transportation sector.

The Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Avoidance in Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the 2022–2024 Period

Qhyara Vicktoria Caroline Dethan — 2026-10-08

Tax avoidance has received attention because it has the potential to reduce state revenue and is influenced by internal company characteristics. This study aims to analyze the effects of capital intensity, inventory intensity, and profitability on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The study employs a survey method with a quantitative approach. The data used are secondary data from company financial statements, with purposive sampling as the sampling technique. From a population of 132 companies, 71 companies were selected as the sample, yielding 179 observations after the removal of outlier data. The data were analyzed using EViews 12, with the Random Effect Model selected as the estimation model. The results show that capital intensity and inventory intensity do not have a significant effect on tax avoidance, while profitability has a negative and significant effect on tax avoidance. Simultaneously, capital intensity, inventory intensity, and profitability have a significant effect on tax avoidance, with the model explaining 5.66% of the variation in tax avoidance. These findings indicate that profitability is a relevant internal characteristic in tax management, while other factors outside the model need to be considered in explaining tax avoidance.

Psychoeducation to Strengthen Self-Confidence among People with Disabilities in Jambi City

Siti Rohma Rostanti — 2026-10-08

Young adults with disabilities frequently face challenges related to low self-confidence as a result of their unique circumstances. Effective self-development strategies are crucial for empowering individuals to navigate their lives with confidence. This community service project, grounded in research and delivered through psychoeducation, aimed to provide strategic guidance to members of the disability community in Jambi City to help boost their self-confidence. A descriptive qualitative design was used, featuring open-ended questionnaires that were administered to participants both before and after the psychoeducation sessions. The changes in participants’ perceptions of self-confidence were examined through reflexive thematic analysis (RTA). The results indicated a change in participants’ perceptions of self-confidence, along with a greater understanding of practical strategies to enhance it. Three key patterns emerged: the transformation in mindset from avoidance to a proactive and positive self, a shift from anticipating failure to embracing self-exploration, and a reorientation of social interactions through the establishment of adaptive support networks. Psychoeducation can help members of the disability community cultivate a more positive outlook on their self-confidence.

The Influence of Celebrity Endorsement and Social Media Marketing on Purchase Decisions of Generation Z in Jambi City's TikTok Shop Brand Awareness as an Intervening Variable

Sahputri Sahputri — 2026-10-09

The background of this study is based on the rapid development of digital technology and social media, which has significantly transformed consumer behavior in online shopping. Although the use of celebrity endorsements and social media marketing strategies has become increasingly widespread on the TikTok Shop platform, previous studies have produced inconsistent findings regarding their effects on purchase decisions. Furthermore, the mediating role of brand awareness has received limited attention, particularly among Generation Z TikTok Shop users in Jambi City. This study aims to analyze the influence of celebrity endorsement and social media marketing on purchase decisions among Generation Z TikTok Shop users in Jambi City, with brand awareness serving as an intervening variable. This research employs a quantitative approach using an associative research design. The population consists of Generation Z consumers in Jambi City who have made purchases through TikTok Shop. The sample was selected using a purposive sampling technique. Data are collected through questionnaires using a five-point Likert scale. Data analysis is conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (SmartPLS), including measurement model evaluation (outer model), structural model evaluation (inner model), and hypothesis testing through bootstrapping to examine both direct and indirect effects. The expected findings of this study are to provide empirical evidence regarding the effects of celebrity endorsement and social media marketing on purchase decisions, both directly and indirectly through brand awareness as an intervening variable. This study is expected to contribute to the development of digital marketing and consumer behavior literature, particularly in the context of social commerce, and to provide practical recommendations for business owners, SMEs, and digital marketers in designing effective marketing strategies to enhance brand awareness and consumers' purchase decisions, especially among Generation Z in Jambi City.

The Influence of E-Payment and Social Media Usage on Generation Z's Consumptive Behavior in MSMEs at Saung Rumbio Food Court Bangun Jaya

Tegar Apriano Santoso — 2026-10-09

The development of digital technology has transformed transaction patterns and consumer behavior, particularly among Generation Z, who increasingly use digital payments and social media. The convenience of e-payment and intensive exposure to promotional content on social media may encourage consumptive behavior. This study aims to analyze the effects of e-payment usage and social media on the consumptive behavior of Generation Z at MSMEs in Saung Rumbio Food Court Bangun Jaya. This study employed a quantitative approach involving customers who made purchases at the research location. A total of 100 respondents were selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination. The results show that e-payment has a positive and significant effect on consumptive behavior, while social media also has a positive and significant effect. Simultaneously, e-payment and social media have a positive and significant effect on consumptive behavior, with an R² value of 42.8%. In conclusion, the convenience of digital payments and the intensity of social media use play an important role in increasing the consumptive tendencies of Generation Z at MSMEs in Saung Rumbio Food Court Bangun Jaya.

Analysis Of Financial Report Quality And Accounting Understanding On The Financial Performance Of Msmes With Competence As A Moderating Variable

Noya Fitrianing Harum — 2026-10-09

This quantitative study aims to analyze the influence of financial statement quality and accounting understanding on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with competence serving as a moderating variable. The study was conducted on MSME owners in Majalaya District, Karawang Regency. The sampling technique used was purposive sampling, with a sample of 100 respondents determined using the Slovin formula from a population of 2,676 MSMEs. Data were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.1. The results indicate that financial statement quality and accounting understanding have a positive and significant effect on MSMEs' financial performance. However, competence does not moderate the relationship between financial statement quality and financial performance, nor the relationship between accounting understanding and financial performance. These findings indicate that improving MSMEs' financial performance is primarily determined by the ability of business owners to prepare high-quality financial statements and understand accounting rather than by competence as a moderating variable.

Synergy of Leadership, Work Competence and Role Clarity in the Disaster Response Process at the Karawang Regency Regional Disaster Management Agency

Evi Komala — 2026-10-09

This study aims to analyze and explain the synergy of leadership, work competency, and role clarity in the disaster response process at the Regional Disaster Management Agency (BPBD) of Karawang Regency. The study used a descriptive qualitative approach with a population of 111 employees and informants selected using a purposive sampling technique, obtained informants namely leaders, heads of divisions, heads of emergency and logistics teams, and disaster response task forces. Data collection was carried out through observation, interviews, documentation, and literature studies, then analyzed through data reduction, data presentation, and drawing conclusions. The results of the study indicate that responsive, communicative, and assertive leadership can strengthen the command and coordination system in emergency situations. Employee work competency supported by procedural understanding, technical skills, and humanitarian commitment improves the accuracy and speed of disaster response. In addition, role clarity in the organizational structure helps minimize task ambiguity and strengthens cooperation, so that the synergy of these three aspects can increase the effectiveness of disaster response at the BPBD of Karawang Regency.

The Influence of Service Quality, Promotion, and Location on Purchasing Decisions at the MR.DIY Margonda Store

Devita Rizky Sari — 2026-10-09

This study aims to analyze the influence of Service Quality (X1), Promotion (X2), and Location (X3) partially and simultaneously on Purchasing Decisions (Y) of consumers at MR. DIY Margonda Store, Depok. The research method used is a quantitative causality approach with a population of MR. DIY Margonda consumers. A sample of 130 respondents was determined through a purposive sampling technique with a Likert scale questionnaire instrument. Data were processed using SPSS 25 software including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that partially, Service Quality has a positive and significant effect on Purchasing Decisions (t count = 3.215 > t table = 1.979; sig = 0.002), likewise Promotion has a positive and significant effect (t count = 3.352 > t table = 1.979; sig = 0.001). Meanwhile, Location does not have a significant partial effect (t count = 0.664 < t table = 1.979; sig = 0.508). Simultaneously, Service Quality, Promotion, and Location have a positive and significant effect on Purchasing Decisions (F count = 19.597 > F table = 2.674; sig = 0.000). The R Square value of 0.318 indicates that 31.8% of the variation in Purchasing Decisions is explained by the three independent variables, while the remaining 68.2% is influenced by other factors outside this research model.

The Effect Of Sustainability Reports, Capital Intensity And Company Size On Tax Aggressiveness

Dewi Nurma Sabrina Dwi Rahayu — 2026-10-09

This study aims to examine the effect of sustainability reporting, capital intensity and firm size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports and financial statements. The sample consisted of 25 manufacturing companies with a total of 100 firm-year observations selected through purposive sampling. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that sustainability reporting has a negative and significant effect on tax aggressiveness, implying that greater sustainability disclosure is associated with lower tax aggressiveness. Capital intensity has a positive and significant effect on tax aggressiveness, indicating that companies with higher investment in fixed assets tend to exhibit greater tax aggressiveness. Meanwhile, firm size has no significant effect on tax aggressiveness. Tax aggressiveness is influenced by sustainability reporting and capital intensity, whereas firm size does not significantly determine tax aggressiveness among manufacturing companies. This study provides empirical evidence regarding the determinants of tax aggressiveness in Indonesian manufacturing companies and enriches the application of Legitimacy Theory in explaining the relationship between sustainability reporting, capital intensity and tax aggressiveness.

The Effect of Working Capital Management and Cost Control on Cash Flow of PT Mitra Adiperkasa Tbk (MAPI) for the 2015-2024 Period

Nurajijah Bela Mahardika — 2026-10-09

This study aims to analyze the effect of Working Capital Turnover (WCTO) as a proxy for working capital management and Operating Expense Ratio (OER) as a proxy for cost control on Operating Cash Flow (OCF) at PT Mitra Adiperkasa Tbk for the 2015–2024 period. This study employed a quantitative method with an associative approach. The research data consisted of the annual financial statements of PT Mitra Adiperkasa Tbk for the 2015–2024 period using a saturated sampling technique. The data were processed using IBM SPSS Statistics Version 27 through descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous test (F-test), and the coefficient of determination (R²). The t-test results showed that Working Capital Turnover had no significant effect on Operating Cash Flow, with a t-value of 1.034 and a significant value of 0.335 > 0.05. Operating Expense Ratio has a negative and significant effect on Operating Cash Flow, with a t-value of -3.923 and a significant value of 0.006 < 0.05. The F-test results showed that Working Capital Turnover and Operating Expense Ratio simultaneously had a significant effect on Operating Cash Flow, with an F-value of 8.151 and a significant value of 0.015 < 0.05.

The R Square value of 0.700 indicates that the two variables explain 70.0% of the variation in Operating Cash Flow, while the remaining 30.0% is influenced by other factors outside the scope of this study.

The Impact of Digital Transformation on the Resilience of Food MSMEs: The Role of Innovation and Agility Capabilities in Rokan Hulu Regency

Tiara Rochmawati — 2026-10-09

Purpose: This study examines the effect of digital transformation on the resilience of food micro, small, and medium enterprises (MSMEs) in Rokan Hulu Regency, with innovation capability and agility as parallel mediators. Methods: The manuscript uses a quantitative explanatory PLS-SEM design with four reflective constructs measured by 24 Likert-scale items. For manuscript-development purposes, the current SmartPLS 4 output is based on

348 synthetic cases and 5,000 bootstrap resamples. The results indicate positive and significant paths from digital transformation to innovation capability (β = .538), agility (β = .602), and resilience (β = .183), as well as from innovation capability (β = .341) and agility (β = .368) to resilience. Both indirect effects are significant, through innovation capability (β = .184) and agility (β = .222), while the model explains 51.8% of the variance in resilience. Measurement quality is satisfactory, with outer loadings of .830–.878, AVE of .710–.747, and HTMT below .653. Implications: The pattern suggests that affordable digital practices become more consequential for resilience when they are converted into innovation routines and rapid response capabilities. The study proposes a capability-oriented agenda for food MSME assistance in Rokan Hulu while explicitly requiring confirmation with actual field data before publication.

Pricing Strategy Based On The Cost Of Goods Produced At Cafe Saujana In Pontianak

Nazwa Nazwa — 2026-10-09

This study aims to understand the strategy of determining the cost of goods produced (HPP) at Cafe Saujana in Pontianak. The focus of this research includes raw material costs, labor costs, and overhead costs in the process of determining cafe menu prices. This study used a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The main informant in this study was the owner of Cafe Saujana who understands the operational processes and production cost determination of the business. The results showed that Cafe Saujana determines menu prices by considering raw material costs as the main component, then adjusting labor costs and overhead costs in business operations. In addition, market conditions and competitor prices are also considered in determining menu prices. This study shows that proper calculation of production costs helps business owners determine menu prices more accurately and maintain business sustainability amid increasingly competitive business competition.

Improving Financial Well-Being Through Financial Literacy, Financial Inclusion, and Gender with Financial Behavior Mediation

Akma Dwi Yoginoviati — 2026-10-09

This research is motivated by the importance of students' financial well-being in facing financial independence, which can be influenced by financial literacy, financial inclusion, and gender through financial behavior. This study aims to analyze the influence of financial literacy, financial inclusion, and gender on financial well-being with financial behavior as an intervening variable. The study used a quantitative approach with primary data through questionnaires. The study population was active students of the Accounting Study Program in Semarang City with a sample of 96 respondents determined using the Slovin formula. Data were analyzed using multiple linear regression and the Sobel Test. The results showed that financial literacy and gender had a positive and significant effect on financial behavior, while financial inclusion had no significant effect. Financial literacy and gender had a positive and significant effect on financial well-being, while financial inclusion and financial behavior had no significant effect. Financial behavior mediated the influence of financial literacy and gender, but did not mediate the influence of financial inclusion on financial well-being. In conclusion, financial literacy and gender are more determining factors in students' financial well-being.

E-Marketing Strategies to Increase Gen-Z Customer Loyalty (Case Study of Coffee Shop Because of Coffee in Jambi City)

Vania Rizqi Azalia — 2026-10-09

This study examines the implementation of e-marketing strategies and their impact on Gen Z customer loyalty at Karena Kopi in Jambi City. The research objective was to analyze digital marketing practices, customer loyalty levels, and the relationship between the two. The study used a qualitative method with a descriptive case study design. The study population was Karena Kopi's Gen Z customers, while the sample included the owner, creative director, staff, and selected Gen Z consumers. Data were collected through interviews, observation, and documentation. Data analysis was conducted through pre-field analysis, in-field analysis, data reduction, and triangulation of sources and techniques. The results showed that Instagram and TikTok are the main platforms for building engagement, increasing brand awareness, and attracting customers through interactive content, community collaboration, and online promotions. Gen Z customers generally rate the content positively and demonstrate repeat purchase behavior and recommendations to others. In conclusion, e-marketing contributes positively to strengthening customer loyalty, especially when supported by consistent offline service quality and authentic digital communication

Determinants of the Level of Disclosure of Regional Government Financial Reports: A Study of Regencies and Cities in Central Sulawesi Province

Wahyu Wunanto — 2026-10-09

This study aims to examine and analyze the influence of local revenue and local government size on the level of disclosure of local government financial reports with audit opinion as a moderating variable. This study uses a quantitative method with secondary data in the form of district and city LKPDs in Central Sulawesi province for the period 2020-2024. The results of the study indicate that local revenue and local government size simultaneously influence the level of disclosure of local government financial reports. Local revenue has a positive effect on the level of disclosure of financial reports, indicating that the higher the local revenue, the higher the level of disclosure of LKPDs. Local government size has a negative effect on the level of disclosure of financial reports, indicating that the larger the size of the local government, the lower the level of disclosure of LKPDs. Meanwhile, audit opinion is unable to moderate the relationship between local revenue and local government size on the level of disclosure of local government financial reports, indicating that audit opinion is unable to strengthen or weaken the relationship between PAD and local government size on the level of disclosure of LKPDs

The Influence of Regional Original Income and Capital Expenditure on Regional Government Financial Performance with Economic Growth as a Moderating Variable in Lampung Province

Lathifah Muchlisin — 2026-10-09

Regional financial management is crucial for strengthening the financial independence of local governments, while regional original revenue and capital expenditure in Lampung Province continue to fluctuate. This study aims to analyze the influence of regional original revenue and capital expenditure on local government financial performance and examine the role of economic growth as a moderating variable. The study used a quantitative approach with secondary data from 15 districts/cities in Lampung Province during 2021–2025, resulting in 75 observations using a saturated sampling technique. Data were collected using documentation and analyzed using panel data regression and Moderated Regression Analysis using EViews 13. Regional original revenue was measured by the effectiveness ratio, capital expenditure by the capital expenditure ratio, financial performance by the regional financial independence ratio, and economic growth by the economic growth rate. The results showed that regional original revenue had a positive and significant effect, while capital expenditure had a negative and significant effect on financial performance. Simultaneously, both had a significant effect. Economic growth moderated the effect of regional original revenue, but not the effect of capital expenditure. In conclusion, strengthening the effectiveness of regional original revenue is a crucial aspect in enhancing regional financial independence.

The Effect Of Capital Expenditure And Institutional Ownership On The Value Of Pharmaceutical Sub-Sector Companies On The Idx 2020–2024 Period

Putri Ayu Lestari — 2026-10-09

The pharmaceutical subsector has experienced developments after the COVID-19 pandemic, making investment decisions and ownership structures crucial in determining firm value. This study aims to analyze the effect of Capital Expenditure and institutional ownership, both partially and simultaneously, on firm value. The study uses an associative quantitative approach with secondary data in the form of annual financial reports of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2020 to 2024. The population consists of 13 companies, and 8 companies were selected through purposive sampling, resulting in 40 observations. Capital Expenditure, institutional ownership, and firm value, proxied by Price to Book Value, were analyzed using panel data regression with EViews 10. The Fixed Effect Model was selected based on the Chow and Hausman test. The results show that Capital Expenditure has a negative and significant effect on firm value, while institutional ownership has no significant effect. Simultaneously, both variables have a significant effect on firm value with an Adjusted R-squared of 52%.

The Influence of Business Capital, Promotion, and Length of Business on MSME Income (Case Study of the Manco Cake Home Industry in Tambakmas Village, Kebonsari, Madiun)

Azizah Kholifatul Mar'ah — 2026-10-10

This study aims to analyze the extent to which business capital, promotion, and business duration impact the income of Micro, Small, and Medium Enterprises (MSMEs) in the home industry of manco cakes in Tambakmas Village, Kebonsari District, Madiun Regency. The study used a quantitative approach with a survey method by distributing questionnaires to 34 MSME respondents who were determined using a saturated sampling technique. Data were analyzed using multiple linear regression with the help of SPSS, preceded by validity tests, reliability tests, descriptive statistical tests, and classical assumption tests (normality, multicollinearity, and heteroscedasticity). The results showed that all instrument items were declared valid and reliable. Simultaneously, business capital, promotion, and business duration had a significant effect on MSME income with a calculated F value of 24.711 and a significance of 0.000, and were able to explain 71.2% of the variation in MSME income (R Square = 0.712). Partially, only the business duration variable significantly influences MSME income (Sig. = 0.000; β = 0.740), while business capital (Sig. = 0.428) and promotion (Sig. = 0.948) do not show a significant effect partially. This finding indicates that business experience is a dominant factor in determining income levels in traditional product-based MSMEs, while capital and promotion have not provided significant contributions individually in the context of this study.

The Influence of Good Corporate Governance and Financial Leverage on Financial Performance at PT Waskita Karya (Persero) Tbk for the 2015-2024 Period

Ida Aroda — 2026-10-10

This research is motivated by the decline in financial performance of PT Waskita Karya (Persero) Tbk followed by increased use of debt and changes in government ownership structure during the 2015–2024 period. This study aims to analyze the effect of Good Corporate Governance proxied by Government Ownership and Financial Leverage proxied by Debt to Equity Ratio on Financial Performance measured using Return on Assets. The study uses a quantitative method with an associative approach. The research population is all annual financial reports of PT Waskita Karya (Persero) Tbk, while the sample is in the form of financial reports for the period 2015–2024 selected using purposive sampling. Data were collected through documentation studies and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, partial tests, simultaneous tests, and coefficients of determination with the help of SPSS version 27. The results show that Government Ownership has no significant effect on Financial Performance, while Financial Leverage has a significant negative effect on Financial Performance. Simultaneously, both independent variables have a significant effect on Financial Performance with an Adjusted R Square value of 0.538. This study concludes that effective debt management is a more determining factor in improving financial performance than the size of government ownership.

The Influence of Digital Literacy 5.0, Grit, Soft and Hard Skills on Work Readiness Mediated by Career Adaptability (A Study of Students in the Department of Geography, FMIPA UI)

Putri Aprilia Kurniasih — 2026-10-10

The Industrial Revolution 5.0 demands that students have work readiness supported by digital literacy 5.0, grit, soft skills, hard skills, and the ability to adapt to career changes. This study aims to analyze the influence of Digital Literacy 5.0, Grit, Soft and Hard Skills on Work Readiness and the role of Career Adaptability as a mediating variable of students in the Department of Geography, Faculty of Mathematics and Natural Sciences, University of Indonesia. The study used a quantitative approach with a causal design. The study population consisted of 544 students from the 2020 to 2023 intake, with 155 respondents selected through purposive sampling. Data were collected using an online questionnaire with a Likert scale of 1 to 7 and analyzed using Structural Equation Modeling Partial Least Squares through SmartPLS 4. The results showed that Digital Literacy 5.0, Grit, Soft Skills, Hard Skills, and Career Adaptability had a positive and significant effect on Work Readiness. Career Adaptability also significantly mediated the influence of these four variables on Work Readiness. The research conclusion shows that improving students' Work Readiness needs to be done through strengthening digital literacy 5.0, grit, soft skills, hard skills, and career adaptability capacity in an integrated manner

The Effect Of Financial Literacy, Access To Capital And Accounting Ability On The Financial Performance Of Msmes

Rahmawati Ramadhan — 2026-10-10

This study examines the relationship between financial literacy, access to capital sources, and accounting competence and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Telukjambe Timur District, Karawang Regency. A quantitative method was employed, using primary data collected via questionnaires distributed to 100 MSME owners selected through purposive sampling. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach via SmartPLS, while joint analysis was performed using multiple linear regression. The results indicate that financial literacy and accounting competence have a positive and significant impact on MSME financial performance, whereas access to capital did not show a significant effect. However, the three variables were found to have a significant simultaneous impact on MSME financial performance. These findings suggest a need to enhance financial literacy and accounting competence through education and training initiatives to support the improvement of MSME financial performance.

The Effect of Media Exposure on Stock Returns of Clothing and Luxury Goods Companies on the Indonesia Stock Exchange

Syalqia Syifa Sajida Arief — 2026-10-10

This study aims to analyze the effect of media exposure on stock returns of clothing and luxury goods companies listed on the Indonesia Stock Exchange for the 2020–2024 period, and to examine the role of firm size as a moderating variable with profitability as a control variable. Quantitative methods with a Moderated Regression Analysis (MRA) approach and panel data regression were used. The sample consisted of 17 companies with 81 final observations after outlier elimination using the z-score method. The panel data model was selected using the Chow Test, resulting in the Common Effect Model (CEM) as the selected model. The analysis results showed that media exposure had no significant effect on stock returns (β = −0.661; t = −0.614; p = 0.541), thus H1 was rejected. Firm size was also not shown to moderate the relationship between media exposure and stock returns (β = 0.023; t = 0.587; p = 0.559), thus H2 was also rejected. The overall model was not significant (F = 0.987; p = 0.420) Adjusted R-squared was −0.001

Managing Career Mobility amid Inequality of Opportunity: A Systematic Literature Review of Generation Z and Inclusive Economic Development

Andi Fika Widuri — 2026-10-10

The transition of Generation Z into increasingly dynamic labour markets raises important questions about whether career mobility can provide a pathway toward broader social and economic mobility when individuals begin their careers from unequal socioeconomic conditions. This systematic literature review examines how socioeconomic background and inequality of opportunity shape the career development and mobility of Generation Z, with particular attention to career-management and organisational mechanisms. Following the PRISMA 2020 framework, relevant literature was identified and synthesised thematically across four interconnected research streams: socioeconomic background and inequality of opportunity, Generation Z and career development, career management and organisational support, and career mobility in relation to social and economic mobility. The synthesis indicates that socioeconomic background influences career opportunities through differences in access to educational resources, information, networks, work experience, mentoring, and career guidance. However, socioeconomic background does not operate as a deterministic factor, as human capital, career adaptability, organisational support, and career-management mechanisms can shape how individuals convert available resources into career outcomes. The review further shows that career-management practices may function either as mechanisms for reducing inequality or as mechanisms through which inequality is reproduced, depending on their accessibility and distribution across socioeconomic groups. Career mobility therefore represents an important link between individual career development and broader social and economic mobility. The review identifies the need for more longitudinal, cross-contextual, and multilevel research examining how career-management mechanisms influence the capacity of Generation Z to convert capabilities into sustained career and socioeconomic mobility, thereby contributing to inclusive economic development.

The Influence of Brand Ambassador and Product Quality on Consumer Purchase Interest in Lain Hati Coffee Products, Cikupa Branch, Tangerang Regency

Elsa Meilani — 2026-10-10

The decline in sales of Kopi Lain Hati Cikupa Branch indicates the need to identify factors that can strengthen consumer purchasing interest. This study aims to determine the effect of Brand Ambassador and Product Quality on Consumer Purchasing Interest, both partially and simultaneously. This study uses a quantitative approach with a causal associative method. The study population is consumers of Kopi Lain Hati Cikupa Branch with a sample of 96 respondents determined using purposive sampling and the Cochran formula. Data were collected through observation and questionnaires with a five-point Likert scale, then analyzed using SPSS 26 through validity tests, reliability, classical assumptions, simple and multiple linear regression, correlation, coefficient of determination, t-test, and F-test. The results showed that Brand Ambassador had a positive and significant effect on Consumer Purchasing Interest with a t-value of 14.116 and a significance of 0.000. Product Quality also had a positive and significant effect with a t-value of 12.679 and a significance of 0.000. Simultaneously, both variables had a significant effect with an F-value of 123.608 and a significance level of 0.000, and explained 72.7% of the variation in Consumer Purchase Intention. In conclusion, strengthening Brand Ambassadors and Product Quality are important aspects in increasing consumer purchase intention.

Participatory Governance In Mitigating Coastal Erosion At Biru Kersik Beach In Kutai Kartanegara Regency

Nurpadillah Ramadani — 2026-10-11

This study aims to analyze participatory governance in addressing coastal erosion at Biru Kersik Beach and to identify factors hindering participatory governance in addressing coastal erosion at Biru Kersik Beach. A descriptive qualitative method was used. The study focused on transparency, accountability, collaboration, and community participation in addressing coastal erosion, as well as factors hindering their implementation. Data sources were obtained from informants consisting of village officials, community groups, and other relevant parties through observation, interviews, and documentation. Data analysis utilized an interactive analysis model. The results indicate that participatory governance has been implemented through the involvement of the government, the community, and non-governmental actors in various coastal erosion mitigation programs. This is demonstrated through information transparency, program accountability, cooperation among stakeholders, and community participation in coastal protection activities. However, implementation has not been optimal because community involvement remains uneven, and the sustainability of the programs still depends on support from specific parties. Identified constraints include limited budgets, insufficient supporting infrastructure, inadequate capacity of source human resources, low awareness among some members of the community, and the dynamic nature of coastal environments. Therefore, institutional capacity building, increased community participation, and adequate resource support are necessary to achieve more effective and sustainable coastal zone management.

Analysis Of Personal Selling And Customer Relationship Management On Partner Satisfaction At The Be’em Bakery Sme In Gorontalo Regency

Putri Astri Rusmansyah — 2026-10-11

This study aims to: (1) determine the effect of personal selling on partner satisfaction at the Be’em Bakery SME in Gorontalo Regency, specifically in the Limboto and Batuda’a subdistricts; (2) determine the effect of customer relationship management on partner satisfaction at the Be’em Bakery SME in Gorontalo Regency, specifically in the Limboto and Batuda’a subdistricts; (3) to determine the simultaneous effect of personal selling and Customer Relationship Management on partner satisfaction at the Be’em Bakery SME in Gorontalo Regency, specifically in the Limboto and Batuda’a subdistricts. This study employs a quantitative approach using a survey method. Data collection was conducted by distributing questionnaires to 63 online and 50 offline respondents selected using purposive sampling. The population in this study consists of partners collaborating with the Be’em Bakery SME in Gorontalo Regency, specifically in the Limboto and Batuda’a subdistricts. Data analysis was conducted using descriptive statistical tests, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS version 23. Based on the research results: (1) Personal selling has a positive and significant effect on partner satisfaction (calculated t = 3.388 > table t = 1.982; sig. 0.001 < 0.05), (2) Customer Relationship Management (CRM), meaning there is no significant effect of CRM on partner satisfaction. (t-calculated 1.804 < t-table 1.982; sig. 0.074 > 0.05), (3) simultaneously, both variables have a significant effect on partner satisfaction (F-calculated 6.962 > F-table 3.08; sig. 0.001 < 0.05), with an R-squared of 0.112, meaning that personal selling and Customer Relationship Management account for 11.2% of the variation in partner satisfaction, while the remainder is influenced by other variables outside the scope of this study. These findings indicate that personal selling plays a more dominant role than Customer Relationship Management in creating partner satisfaction at the Be’em Bakery MSME in Gorontalo Regency.

TikTok Promotions and Brand Image as Determinants of Purchase Decisions for JFLOAT BakeHouse

Velika Martina Kiroyan — 2026-10-11

This study aims to analyze the influence of TikTok social media promotions and brand image on purchasing decisions for JFLOAT BakeHouse products in Gorontalo City. The study employs a quantitative approach using a survey method. The study population consists of 12,780 JFLOAT BakeHouse consumers who made purchases between 2022 and 2024. The sample was determined using purposive sampling based on Yamane’s formula, resulting in 100 respondents. Data were collected through observation, questionnaires, and interviews, then analyzed using multiple linear regression with the aid of SPSS. The results indicate that social media promotion has a positive and significant effect on purchasing decisions. Brand image also has a positive and significant effect on purchasing decisions. Simultaneously, social media promotions and brand image have a positive and significant effect on the purchase decision for JFLOAT BakeHouse products in Gorontalo City. Social media promotions—through content creation, content sharing, connecting with consumers, and community building—are able to increase consumer interest and provide information to consumers. Meanwhile, brand image strengthens perceptions, trust, and product value in the purchase decision-making process. Based on these results, TikTok social media promotion and brand image are factors related to JFLOAT BakeHouse consumers’ purchasing decisions. This study is expected to serve as a basis for consideration in developing promotional activities and strengthening brand image. Strengthening these two aspects can support the delivery of product information to consumers in a more engaging manner.

The Mediating Role of MSME Knowledge in the Effect of Halal Outreach on Participation in Free Halal Certification at the Office of Religious Affairs of Malili

Harliati Machmud — 2026-10-11

This study analyzes the effect of halal outreach conducted by the Office of Religious Affairs (KUA) of Malili on the knowledge and participation of micro, small, and medium enterprises (MSMEs) in the free halal certification program (Sehati), and examines the mediating role of MSME knowledge. Employing a quantitative associative-causal design, the study surveyed 80 MSME owners in Malili District, East Luwu Regency, who had attended halal outreach sessions and were selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire administered online and face to face, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with 500 bootstrap subsamples. The results show that halal outreach has a positive and significant effect on MSME knowledge (β = 0.336; p = 0.003), and MSME knowledge has a positive and significant effect on MSME participation (β = 0.453; p = 0.003). In contrast, halal outreach has no direct effect on participation (β = 0.060; p = 0.809). MSME knowledge fully mediates the effect of halal outreach on participation (indirect effect = 0.152; p = 0.048; VAF = 71.6%). These findings indicate that outreach encourages participation only when it succeeds in improving knowledge, particularly regarding certification procedures and required documents. The KUA should therefore adopt measurable knowledge gains as the indicator of outreach success and provide assistance until halal certificates are issued.

The Role of SMEs in Promoting Decent Work and Sustainable Economic Growth

Irham Maulana Trie Chutsi — 2026-10-11

Small and Medium Enterprises (SMEs) play an important role in supporting inclusive economic development; however, challenges remain in transforming business growth into quality employment and sustainable economic outcomes. This study aims to examine the role of SME capability and sustainable business practices in promoting decent work creation and sustainable economic growth within the Sustainable Development Goal 8 (SDG 8) framework. A quantitative research design was applied using a structured questionnaire distributed to 30 SME owners/managers selected through purposive sampling. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS to evaluate the relationships among SME capability, sustainable business practices, decent work creation, and sustainable economic growth. The results indicate that SME capability and sustainable business practices positively influence decent work creation and sustainable economic growth, while decent work creation significantly contributes to sustainable economic growth. The findings also confirm that decent work acts as a partial mediating mechanism between SME-related factors and economic sustainability. This study implies that strengthening SME capabilities and implementing sustainable business practices can support better employment conditions and contribute to the achievement of inclusive and sustainable economic development.

Students’ Perceptions Of Qris As An Alternative Digital Payment Method In Higher Education

Rusli Rusli — 2026-10-11

The growth of digital transactions has encouraged the use of QR-based payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to examine students’ perceptions of QRIS as a digital payment alternative and identify the obstacles encountered in its use at STIE Pemuda. The study employed a qualitative descriptive approach with nine active students selected through purposive sampling. Data were obtained through open-ended questionnaires, semi-structured interviews, observation, and audio recording, then analyzed using the Miles and Huberman interactive model. The findings indicate that students generally perceive QRIS positively because it makes payments easier, faster, more practical, efficient, comfortable, and relatively secure. Students also support the potential implementation of QRIS for administrative services, canteens, cooperatives, and student activities on campus. The main obstacles are unstable internet connections, application disruptions, device conditions such as depleted batteries, and the fact that not all merchants accept QRIS. The findings suggest that wider QRIS implementation should be accompanied by adequate digital infrastructure, service reliability, and user education.The growth of digital transactions has encouraged the use of QR-based payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to examine students’ perceptions of QRIS as a digital payment alternative and identify the obstacles encountered in its use at STIE Pemuda. The study employed a qualitative descriptive approach with nine active students selected through purposive sampling. Data were obtained through open-ended questionnaires, semi-structured interviews, observation, and audio recording, then analyzed using the Miles and Huberman interactive model. The findings indicate that students generally perceive QRIS positively because it makes payments easier, faster, more practical, efficient, comfortable, and relatively secure. Students also support the potential implementation of QRIS for administrative services, canteens, cooperatives, and student activities on campus. The main obstacles are unstable internet connections, application disruptions, device conditions such as depleted batteries, and the fact that not all merchants accept QRIS. The findings suggest that wider QRIS implementation should be accompanied by adequate digital infrastructure, service reliability, and user education.The growth of digital transactions has encouraged the use of QR-based payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to examine students’ perceptions of QRIS as a digital payment alternative and identify the obstacles encountered in its use at STIE Pemuda. The study employed a qualitative descriptive approach with nine active students selected through purposive sampling. Data were obtained through open-ended questionnaires, semi-structured interviews, observation, and audio recording, then analyzed using the Miles and Huberman interactive model. The findings indicate that students generally perceive QRIS positively because it makes payments easier, faster, more practical, efficient, comfortable, and relatively secure. Students also support the potential implementation of QRIS for administrative services, canteens, cooperatives, and student activities on campus. The main obstacles are unstable internet connections, application disruptions, device conditions such as depleted batteries, and the fact that not all merchants accept QRIS. The findings suggest that wider QRIS implementation should be accompanied by adequate digital infrastructure, service reliability, and user education.

Trust as a Bridge: Digital Marketing Capability, Product Certification, and Repurchase Intention in E-Commerce

Michael Ch. Raintung — 2026-10-12

Not every online seller competes on equal terms. A home-scale food producer with a good product but a neglected storefront is, in effect, competing against sellers with better photographs. This study asks how two very different kinds of seller signal - competence, expressed through digital marketing capability, and safety, expressed through product legal certification - reach the consumer, and whether they arrive through the same psychological door.

We survey 100 consumers of Kacang Tore Kawangkoan, a traditional fried snack from Minahasa Regency, North Sulawesi, and estimate a partial least squares model. Trust turns out to matter more than either signal on its own. Digital marketing capability and product legal certification each raise customer trust, and trust is by a wide margin the strongest single predictor of repurchase intention (beta = 0.548). The two signals, though, do not reach loyalty in the same way. Digital marketing capability retains a small but significant direct effect on repurchase (beta = 0.168, p = 0.033), so trust only partly carries it. Product legal certification has no significant direct effect (beta = 0.092, p = 0.248); its entire contribution travels through trust. One signal opens the door, the other is read at the door, and only the first gets a consumer back inside. We discuss what this asymmetry implies for certification policy among micro, small and medium enterprises, and why displaying a certificate is not the same as communicating one.

Keywords: Digital marketing capability; product legal certification; customer trust; repurchase intention; PLS-SEM; local food products

Development Strategy of the Panyaweuyan Terraced Natural Tourism Destination in Majalengka Regency, West Java

Muhammad Muflih Fawwaz Tahir — 2026-10-12

Panyaweuyan Terraces is a natural tourist destination in Majalengka Regency, West Java, characterized by its distinctive terraced agricultural landscape in a hilly area. This unique landscape has significant potential for development as a nature tourism, agrotourism, and educational tourism destination. However, its development still faces several challenges, including road access conditions, limited parking capacity, cleanliness, tourist safety, and the competence of human resources in tourism management. This study aims to analyze the internal and external conditions and formulate development strategies for the Panyaweuyan Terraces natural tourism destination. The study employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. Data analysis consists of data reduction, data presentation, and conclusion drawing, while strategy formulation uses SWOT analysis. The results indicate that the destination's strengths include the beauty of its terraced landscape, the availability of basic facilities, management services, the involvement of Karang Taruna (local youth organization), human resource collaboration, government support, and strong natural potential. The main weaknesses include cleanliness, safety, parking capacity, and human resource competence. Development opportunities include government support, the utilization of social media and digital technology, the development of educational tourism and agrotourism, and the growing family and younger-generation tourist segments. The main threat is competition from other tourist destinations in the surrounding area. Development strategies focus on strengthening landscape-based tourism, developing educational tourism and agrotourism, improving facility quality and safety, enhancing cleanliness, strengthening human resource competence, optimizing digital promotion, and fostering collaboration among stakeholders while preserving the agricultural landscape character and increasing local community involvement

The Effect Of Parasocial Relationships, Influencer Attributes, Quality Uncertainty And Product Suitability On Impulse Buying In Live Streaming Influencer Willie Salim

Moh Afdal Daeng Patujuh — 2026-10-12

The development of digital technology and social media has transformed the way consumers make purchasing transactions, particularly through live streaming, which enables direct interaction between influencers and audiences. This condition encourages the formation of parasocial relationships that can influence impulsive purchasing behavior. Amid increasingly competitive digital marketing, understanding the factors that influence impulse buying is important for businesses and influencers. This study aims to examine the effects of attractiveness, trust, interactivity, and self-disclosure on parasocial relationships, as well as the effects of parasocial relationships on product quality uncertainty, product fit uncertainty, and impulse buying. It also examines the effects of product quality uncertainty and product fit uncertainty on impulse buying in the context of influencer Willie Salim's live streaming. This study employed a quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The sample was selected using purposive sampling, involving 300 respondents who were followers and viewers of Willie Salim's live streaming. The results show that attractiveness, trust, interactivity, and self-disclosure have positive and significant effects on parasocial relationships. Furthermore, parasocial relationships have negative and significant effects on product quality uncertainty and product fit uncertainty, while having a positive and significant effect on impulse buying. Product quality uncertainty and product fit uncertainty also have negative and significant effects on impulse buying. Thus, all hypotheses (H1–H9) are supported. These findings indicate that parasocial relationships formed through interactions with influencers not only increase consumers' tendency to engage in impulse buying but also reduce uncertainty regarding product quality and product fit, which subsequently contributes to impulse buying behavior in the context of live streaming.

The Effect of Accounting Literacy and Tax Literacy on Individual Taxpayer Compliance in Filing Annual Tax Returns in Jambi City

Desri Liana Putri — 2026-10-12

This study aims to examine and analyze internal control over pension fund payments, the quality of service provided to pension recipients, and the impact of internal control over pension fund payments on service quality at PT TASPEN (Persero), Jambi Branch. A quantitative approach was employed, utilizing a sample of 100 pension recipients. Data analysis techniques included descriptive analysis, simple linear regression, the t-test, and the coefficient of determination (R²). The results indicate that internal control over pension fund payments achieved a mean score of 4.07 (categorized as "good"), while service quality for pension recipients achieved a mean score of 4.06 (also categorized as "good"). The t-test results showed a calculated t-value of 57.668 with a significance level of p < 0.001, demonstrating that internal control over pension fund payments has a positive and significant effect on service quality for pension recipients. An R-squared value of 0.971 indicates that internal control explains 97.1% of the variation in service quality, with the remaining 2.9% attributed to factors outside the research model. Thus, improved implementation of internal control over pension fund payments leads to better service quality for pension recipients at PT TASPEN (Persero), Jambi Branch. These findings complement previous studies that tended to examine internal control and service quality separately

Analysis of the Implementation of Accounting Information Systems in Enhancing the Effectiveness of Financial Management for MSMEs

Prastika Suwandi Tjeng — 2026-10-12

This study aims to analyze the implementation of Accounting Information Systems (AIS) in enhancing the effectiveness of financial management for MSMEs. A qualitative approach with a descriptive design was employed. The study utilized a literature review methodology, drawing on secondary data sources such as scientific journals, academic books, conference proceedings, and official documents obtained via online platforms. Data analysis followed the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The results indicate that the implementation of AIS plays a crucial role in improving MSME financial management effectiveness by facilitating structured transaction recording, enabling faster access to financial information, and supporting the management of cash, accounts receivable, accounts payable, and inventory. The information generated can also serve as a basis for business evaluation and decision-making. However, implementation faces challenges, including limited accounting and technological competencies, reliance on manual recording habits, inconsistent record-keeping, constraints regarding costs and infrastructure, and the commingling of personal and business finances. Thus, the effectiveness of AIS depends not only on the technology used but also on user capabilities and consistent application. Strengthening competencies and providing guidance are essential to ensure the optimal and sustainable utilization of AIS.

School Culture and Facilities as Predictors of Student Learning Outcomes in Catholic Junior High Schools in North Central Timor Regency

Milburga N. Syriani — 2026-10-12

Student learning outcomes are an important indicator of educational quality and are influenced by various factors related to school management and the learning environment. This study aimed to analyze the influence of principal leadership, school culture, and educational facilities and infrastructure on student learning outcomes, both partially and simultaneously, in Catholic junior high schools in North Central Timor Regency. This study employed a quantitative approach with an associative research design. The population and sample consisted of 58 teachers from three Catholic junior high schools, selected using a saturated sampling technique. Data were collected using a questionnaire that met validity and reliability requirements and were analyzed using descriptive statistics and multiple linear regression. The findings showed that principal leadership, school culture, educational facilities and infrastructure, and student learning outcomes were all categorized as very good. Partially, principal leadership did not significantly influence student learning outcomes (p = 0.279), while school culture (p = 0.009) and educational facilities and infrastructure (p = 0.048) had positive and significant effects. Simultaneously, the three independent variables significantly influenced student learning outcomes (F = 21.649; p < 0.001), explaining 54.6% of the variance (R² = 0.546). These findings highlight the importance of strengthening positive school culture and optimizing educational facilities and infrastructure to support improved student learning outcomes.

The Influence of Transformational Leadership Style and Employee Engagement on Employee Job Satisfaction at PT Karya Beton Perkasa Palembang

Namira Reinata — 2026-10-13

Job satisfaction is an important factor that influences the productivity and sustainability of an organization. This study aims to analyze the influence of transformational leadership style and employee engagement on employee job satisfaction at PT Karya Beton Perkasa Palembang. The study used a quantitative approach with a survey method. The study population was 51 permanent employees and the entire population was sampled through a saturated sampling technique. Data were collected using a questionnaire with a five-point Likert scale that had met the validity and reliability tests. Data analysis was carried out using multiple linear regression with the help of SPSS version 29 which was preceded by a classical assumption test, and equipped with a correlation coefficient test, coefficient of determination, F test, and t test. The results showed that transformational leadership style had a positive and significant effect on job satisfaction (β = 0.503; p = 0.004), employee engagement also had a positive and significant effect on job satisfaction (β = 0.667; p = 0.013), and both variables simultaneously explained 53.2% of the variation in job satisfaction (Adjusted R² = 0.532). This study concludes that increasing employee job satisfaction can be achieved through the implementation of effective transformational leadership and strengthening employee engagement on an ongoing basis.

The Influence of Role Ambiguity on the Turnover Intention (Study on Workers Aged 22-32 Years in Jakarta)

Gabriela Regina S — 2026-10-13

Role ambiguity is a common problem in the workplace and can affect workers attitudes toward their jobs. A situation where workers lack clarity regarding their duties, responsibilities, and organizational expectations can potentially increase their turnover intention, especially among young workers in the early stages of their career development. This study aims to analyze the effect of role ambiguity on turnover intention among workers aged 22–32 in Jakarta. The study used a quantitative approach with an explanatory research design. Data were collected through an online questionnaire distributed to 100 respondents using a purposive sampling technique. Data analysis was performed using simple linear regression with the help of IBM SPSS. The results showed that role ambiguity had a positive and significant effect on turnover intention. The regression coefficient value of 0.569 with a significance value of 0.000 indicates that the higher the level of role ambiguity perceived by workers, the higher their tendency to have turnover intention. Furthermore, the coefficient of determination (R²) of 0.493 indicates that role ambiguity explains 49.3% of the variation in turnover intentions, with the remainder influenced by factors outside the research model. This finding demonstrates the importance of role clarity in supporting job satisfaction and reducing employee intentions to leave the organization.