Journal Title: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Initials: JEBAKU Frequency: April, Agustus, dan Desember Print ISSN: 2827-8364 Online ISSN: 2827-8372 Editor in Chief: Aufa Rizka Azzumi, S.E.,M.A. DOI: 10.55606 Publisher: Lembaga Pengembangan Kinerja Dosen Discipline: Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 0173/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 1 Tahun 2022 sampai Volume 6 Nomor 2 Tahun 2026. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi Indexed by: Journal Sponsors and Partners :
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Training Kerja Karyawan terhadap Kualitas Laporan Keuangan
This study aims to examine the impact of human resources (HR) competencies, the utilization of information technology (IT), and employee training on the quality of financial reports at PT Pupuk Indonesia Holding Company. High-quality financial reports are crucial for decision-making within the company, and accurate and reliable reports are necessary for overall company performance. Therefore, this research focuses on assessing how these factors influence the quality of financial reporting within the company. The study adopts a quantitative approach with data collection through surveys. A questionnaire was distributed to 37 accounting staff members at PT Pupuk Indonesia Holding Company to gather data on HR competencies, IT utilization, employee training, and the quality of financial reports produced. Data analysis was performed using linear regression to test the relationships between the variables. The analysis results show that HR competencies and IT utilization have a positive and significant impact on the quality of financial reports. This indicates that improving employee skills and knowledge, along with optimizing the use of information technology systems, can enhance the quality of the financial reports generated by the company. On the other hand, employee training did not have a significant effect on the quality of financial reports. This may be due to the lack of relevance between the training material provided and the practical needs of daily work. These findings highlight the importance of focusing on improving employees' competencies in accounting and better utilization of IT systems to produce more accurate and efficient financial reports. The company should consider developing more advanced information systems and providing training that is more relevant to the needs of the job in order to improve the quality of the financial reports produced.
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Pengaruh DPK, LDR, CAR, NIM, BOPO Terhadap Jumlah Penyaluran Kredit Pada Bank Umum Yang Terdaftar Di BEI Tahun 2022-2024
This resealrch exalmines chalnges in credit distribution by balnks in Indonesial from 20l20l to 20l23 due to the COVID-19 palndemic. Despite efforts for economic recovery, credit growth remalins unstalble. The study alims to identify internall falctors influencing credit distribution, such als DPK, LDR, CALR, NIM, alnd BOPO, in balnks listed on the IDX during 20l22-20l24. Using al qualntitaltive method, the study involved 43 balnks alnd 129 daltal points from finalnciall staltements. Results show thalt DPK, LDR, alnd NIM positively impalct credit distribution, while CALR alnd BOPO alre not significalnt. The findings highlight the importalnce of operaltionall efficiency alnd calpitall aldequalcy.
Analisis Tax Planning sebagai Alternatif Efisiensi Pajak Pertambahan Nilai pada PT. ABC
Companies generally assume that paying taxes is a burden that can directly reduce the amount of net profit earned. This view is not entirely wrong because taxes are indeed an obligation that must be paid by companies to the state and are recorded as a deduction in financial statements. However, it is important to understand that taxes are not merely a burden, but also contribute to national development. In the context of taxation in Indonesia, companies are taxpayers who are required to fulfill their tax obligations in accordance with applicable regulations, one of which is the obligation to pay Value Added Tax (VAT) on the delivery of Taxable Goods (BKP) and/or Taxable Services (JKP). VAT is an indirect tax charged to the end consumer, but in practice, taxable entrepreneurs (PKP) are obliged to collect, deposit, and report the VAT. Therefore, efficiency in VAT management is crucial to avoid excess burdens that should be minimized legally through tax planning strategies. Tax planning is the first step that companies can take to minimize their tax burden without violating applicable tax regulations. One strategy that can be implemented in VAT tax planning is Input Tax optimization, namely by ensuring that every BKP/JKP purchase transaction made with fellow PKP allows the company to credit the maximum Input Tax. PT ABC is a company that experiences fluctuations in the amount of VAT payable from month to month. This indicates that the company is not yet fully efficient in managing creditable Input Tax. This issue needs to be addressed seriously because this inefficiency has the potential to increase the amount of VAT that must be paid, which ultimately impacts the company's profitability.
Peran Gender sebagai Moderator dalam Hubungan Penilaian Kinerja Manajerial dan Perilaku Disfungsional
Managerial performance appraisal plays a crucial role in assessing managers' effectiveness in achieving organizational goals. Through this assessment, organizations can measure managers' contributions to target achievement and provide valuable feedback for competency development. However, in practice, performance appraisals are often not entirely objective due to the influence of external factors, one of which is gender. Gender bias in performance evaluations can lead to unfairness, which can lead to dysfunctional behavior, behavior that conflicts with organizational interests. This study aims to examine the effect of managerial performance appraisals on dysfunctional behavior by incorporating gender as a moderating variable. The study was conducted at Putra Baru Swalayan, Central Lampung, using a quantitative approach. Data were obtained through the distribution of closed-ended questionnaires to 85 respondents selected using a purposive sampling technique. Data analysis was performed using moderated regression using SPSS version 20 software. The results showed that managerial performance appraisals significantly influenced dysfunctional behavior. The lower the performance appraisal received, the higher the manager's tendency to engage in dysfunctional behavior, such as decreased motivation, the emergence of conflict, or behavior detrimental to the organization. Furthermore, gender was shown to moderate this relationship. The findings indicate a gender bias in evaluations, with female managers tending to receive lower ratings than male managers. This unfairness has the potential to increase the risk of dysfunctional behavior among those who feel disadvantaged. These findings have important implications for organizations. Performance evaluation systems need to be designed to be fairer, more transparent, and more gender-sensitive to minimize bias. This way, organizations can reduce the potential for dysfunctional behavior while creating a healthier, more inclusive, and more productive work environment.
Analisis Hubungan Integritas, Kreativitas, Serta Kualitas Layanan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Individu Pengguna Jasa Bersertifikat A di Bandung.
This study aims to analyze the influence of integrity, creativity, and service quality of tax consultants on individual taxpayers’ compliance in Bandung City. The research background highlights the important role of tax consultants as strategic partners of the Directorate General of Taxes in supporting the achievement of voluntary compliance, which is one of the key elements in optimizing state revenue. Tax consultants not only act as intermediaries but also as professional advisors who are expected to provide services based on ethical standards, innovative solutions, and a high degree of service quality to taxpayers. The research employed a quantitative approach with a survey design, using structured questionnaires distributed to individual taxpayers who utilized the services of certified Level A tax consultants in Bandung City. Data collected were analyzed through multiple linear regression to test the simultaneous and partial effects of the independent variables on taxpayer compliance. Statistical tools included the partial test (t-test), simultaneous test (F-test), and coefficient of determination (R²).The findings indicate that integrity, creativity, and service quality each have a positive and significant impact on taxpayer compliance. Furthermore, the adjusted coefficient of determination (R²) of 69.2% demonstrates that the three independent variables collectively explain most of the variation in taxpayer compliance, while the remaining 30.8% is attributed to other external factors not examined in this study. These results underscore the necessity of strengthening professionalism and innovation in tax consulting practices. Inconclusion, enhancing taxpayer compliance requires a synergistic integration of consultant integrity, creative problem-solving approaches, and superior service quality. The study suggests that sustainable compliance strategies in the taxation sector must be developed through collaborative efforts between tax authorities, tax consultants, and taxpayers. This ensures not only increased compliance rates but also the establishment of a fair, transparent, and accountable taxation system that contributes significantly to state financial stability.
Pengaruh Penerapan Green Accounting dan Penerapan Corporate Social Responsibility (CSR) terhadap Pertumbuhan Harga Saham
This study analyzes the effect of green accounting and Corporate Social Responsibility (CSR) disclosure on stock price growth in manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study adopts a quantitative approach using secondary data, including annual reports and stock prices, with a sample of 67 observations selected through purposive sampling. Multiple linear regression is employed to test the proposed hypotheses. The findings indicate that the implementation of green accounting does not significantly affect stock price growth, suggesting that environmental accounting practices may not yet be a key determinant for investors. In contrast, CSR disclosure has a significant but negative impact on stock price growth. Despite the positive intentions behind CSR initiatives, investor responses remain cautious, reflecting the challenges of rewarding long-term social and environmental commitments in the short term. This result suggests that while CSR activities are beneficial in promoting corporate sustainability, their impact on stock prices may take longer to materialize. However, the study also highlights that effective green accounting and transparent CSR disclosure can increase stakeholder trust and potentially drive sustainable stock price growth over time. The research contributes to the accounting literature by providing insights into the interaction between environmental accounting practices, social responsibility, and market performance. Furthermore, it offers practical applications for corporate management, investors, regulators, and the general public to understand how these factors influence financial performance and long-term sustainability
Pengaruh Tingkat Pendidikan, Pengalaman Kerja dan Pengetahuan Akuntansi terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Pelaku UMKM Kuliner
This study aims to examine the influence of education level, work experience, and accounting knowledge on the preparation of financial reports in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in culinary MSMEs. This study uses a quantitative approach with primary data collection through interviews and questionnaires. The study population consists of culinary MSMEs registered with the Medan City Cooperatives and MSMEs Office, with a focus on Medan Perjuangan and Helvetia Districts. The sample was selected using a purposive sampling technique, with predetermined criteria. Data analysis was carried out using multiple linear regression methods analyzed using SPSS Statistics software version 29.00. The results of the study indicate that simultaneously, education level, work experience, and accounting knowledge have a positive and significant influence on financial reporting in accordance with SAK EMKM in culinary MSMEs. This indicates that the higher the level of education, work experience, and accounting knowledge, the greater the likelihood of culinary MSMEs to prepare financial reports in accordance with the established standards. This research provides an important contribution for culinary MSMEs in improving the quality of their financial management, particularly in the preparation of accurate financial reports in accordance with the provisions of the EMKM SAK, which in turn can improve their performance and competitiveness in the market. In addition, the results of this study are expected to serve as a basis for related parties, such as the government and educational institutions, in designing more effective training and coaching programs, to improve the accounting competency of MSME actors, and encourage them to be more compliant in preparing financial reports in accordance with applicable standards.
Peran Spesialisasi Industri Auditor dalam Meningkatkan Kualitas Audit
This study aims to explore the role of auditor industry specialization in improving audit quality at ABC Public Accounting Firm. Using a case study approach with an interpretive qualitative paradigm, data were collected through semi-structured interviews with three auditors who had direct experience with clients from various industry sectors. The findings indicate that auditors’ knowledge of the unique characteristics of the client’s industry plays a central role in shaping more contextual, in-depth, and responsive audit implementations. Such specialization enables auditors to identify sector-specific risks, design appropriate audit strategies, and provide added value to clients through insights that go beyond standard compliance. Furthermore, industry specialization is not merely a reflection of technical mastery but also serves as a foundation for auditors to interpret risks more accurately, enhance decision-making processes, and strengthen their professional judgment. The study highlights how industry-specific expertise fosters reflective audit practices that align with sector dynamics, thus contributing to higher audit quality and trust in financial reporting. In addition, the research emphasizes the importance of continuous learning and professional development in maintaining relevance amid evolving business environments. Overall, this study provides meaningful insight into how industry specialization enriches audit practices and reinforces the professional value of auditors within the public accounting firm environment.
Analisis Kualitas Produk, Nilai Pelanggan, Kepuasan Pelanggan Serta Pengaruhnya terhadap Loyalitas Pelanggan pada PT. Bizza Kurnia Multindo
This study aims to comprehensively examine the influence of product quality, customer value, and customer satisfaction on customer loyalty at PT Bizza Kurnia Multindo. A quantitative research design was employed using purposive sampling, involving 220 active customers as respondents deemed relevant to the research objectives. Data were collected through a structured questionnaire designed to measure respondents’ perceptions of the study variables. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS), which is considered appropriate for testing causal relationships among variables. The findings indicate that product quality and customer value exert a positive and significant effect on customer satisfaction, underscoring the importance of consistent quality and value alignment with customer expectations. Moreover, customer satisfaction functions as a significant mediating variable that strengthens the relationship between product quality, customer value, and loyalty. These results suggest that customer loyalty is shaped not only by product excellence but also by repeated satisfaction experiences and perceived value. From a managerial perspective, the study emphasizes the need to reinforce internal quality management systems, enhance value proposition strategies, and regularly measure customer satisfaction. Future research could extend the model by incorporating additional variables such as service quality, price perception, and product innovation, which may further enrich the understanding of loyalty in increasingly competitive business contexts.
Peran Digital dalam Mempermudah Transaksi Donasi di Lembaga Amil Zakat Nasional Baitul Maal Hidayatullah
The rapid advancement of digital technology has transformed various aspects of human life, including the field of Islamic philanthropy. Amil zakat institutions, as organizations responsible for collecting and distributing zakat, are required to adapt to these changes to ensure efficiency, transparency, and accessibility in their services. This study aims to describe how digitalization supports and facilitates the donation transaction process at the National Amil Zakat Institution Baitul Maal Hidayatullah (BMH). Employing a qualitative descriptive method with a case study approach, data were collected through direct observation, document analysis, and informal interviews with amil staff as well as donors. The findings show that the integration of digital media—such as WhatsApp Broadcast for information dissemination, Google Forms for donor data collection, bank transfers and QRIS-based payment systems for financial transactions, and social media platforms for outreach—significantly simplifies the donation process. Through these digital tools, donors are no longer constrained by geographical distance, limited time, or complex manual procedures. Moreover, the amil team’s fast responses via digital communication channels enhance donor trust, satisfaction, and loyalty. Nevertheless, the study also identifies several challenges, including risks of number blocking on messaging platforms, limited digital literacy among certain donor segments, and potential concerns regarding system security and credibility. To overcome these challenges, BMH applies a human-centered communication strategy, system innovation, and continuous adaptation to technological changes. Overall, the study concludes that digitalization plays a vital role in accelerating, simplifying, and expanding the scope of zakat donation transactions. It not only supports the sustainability of BMH’s humanitarian and da’wah programs but also demonstrates how digital transformation can strengthen Islamic philanthropy institutions in the digital era.
Kebijakan Dividen terhadap Nilai Perusahaan pada Sektor Perbankan di Bursa Efek Indonesia
This study aims to analyze the effect of dividend policy on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using a quantitative approach, this research applies panel data regression with the Random Effect Model (REM) to measure the relationship between dividend policy (dividend payout ratio) as the independent variable and firm value (earnings per share) as the dependent variable. The research data were obtained from the annual financial reports of banks listed on the IDX during the observation period.This research employs a quantitative approach with a causal-associative method. Data were collected from the annual financial statements of banks listed on the IDX during 2020–2024. The analytical technique used was panel data regression with the Random Effect Model (REM) to test the direct effect of the independent variable, dividend policy, on the dependent variable, firm value.The results show that dividend policy has a positive and significant effect on firm value, meaning that the higher the dividend payout ratio, the higher the firm value as reflected in earnings per share. This finding implies that dividend policy can serve as a positive signal for investors in making investment decisions, as well as a reference for bank management in formulating optimal dividend policies.
Pengaruh Budaya Organisasi dan Manajemen Pengetahuan terhadap Kinerja Karyawan di Bank Sinarmas Cabang Maumere
This study aims to determine the effect of organizational culture on employee performance at Bank Sinarmas Maumere Branch, to determine the effect of knowledge management on employee performance at Bank Sinarmas Maumere Branch, and to determine the effect of organizational culture and knowledge management on employee performance at Bank Sinarmas Maumere Branch. The method used is descriptive statistical quantitative. The population and sample consisted of all 14 employees. Data analysis techniques used a checklist questionnaire. Variables were measured using a Likert scale. Data were analyzed using data quality tests and classical assumption tests, statistical hypothesis tests consisting of t-tests and F-tests, and multiple linear regression analysis. The results of this study indicate that organizational culture has a significant effect on employee performance, with a significance value of 0.000 (<0.05), showing that the better the organizational culture implemented, the higher the performance shown by employees. Knowledge management has a significant effect on employee performance, with a significance value of 0.032 (<0.05), indicating that effective knowledge management systems, such as regular training, knowledge documentation, and information sharing practices among employees, can improve work capabilities and the quality of individual performance. Organizational culture and knowledge management have a simultaneous influence on employee performance, indicating that a combination of positive organizational values and good knowledge management can create a productive and adaptive work environment.
Implementasi Hukum Benford sebagai Alat Deteksi Kecurangan Laporan Keuangan pada Kasus PT. Indofarma Tbk
This study aims to analyze potential fraud in the financial statements of PT Indofarma Tbk by employing Benford’s Law as a forensic detection tool. Benford’s Law is a statistical theory that explains the natural distribution of the first digits in a numerical dataset, which can be utilized to detect anomalies that may indicate manipulation. The data used in this research consist of the annual financial statements of PT Indofarma Tbk for the period 2018–2022. The analysis was conducted by calculating the first-digit distribution of each financial statement item and comparing it with the theoretical distribution predicted by Benford’s Law. The Chi-Square statistical test was applied to examine the significance of deviations between the actual and theoretical distributions. The results reveal significant deviations in certain years, particularly in specific accounts that would normally be expected to follow the natural digit distribution. These deviations suggest potential irregularities in the presentation of financial figures. Although Benford’s Law does not directly prove fraud, the detected deviations serve as early warning signals (red flags) for auditors and regulators to conduct further investigation. This study underscores the importance of forensic accounting and early detection methods in preventing and identifying fraudulent financial reporting, especially in publicly listed pharmaceutical companies that play a strategic role in healthcare services. Therefore, Benford’s Law can be considered an effective tool to enhance transparency and accountability in corporate financial reporting.
Analisis Pengembangan dan Pemasaran Digital pada Noon Villa Bali Ditinjau Dari Kelayakan Bisnis
This study analyzes the business feasibility of Noon Villa Bali from its digital development and marketing aspects. The fierce competition in Bali's tourism industry post-COVID-19 pandemic serves as a crucial background, driving the need for optimizing digital strategies. Using a descriptive qualitative method, this research examines five aspects of business feasibility: legal, marketing, technical, management, and financial. The results show that Noon Villa Bali is, overall, considered feasible. The marketing, technical, and management aspects meet the feasibility criteria. However, the legal aspect is not yet fully feasible as vital permits like the Business Trading License (SIUP) and Accommodation Health Certificate are still in process. Financially, the investment is also declared feasible based on the analysis of Payback Period, Net Present Value, Profitability Index, Internal Rate of Return (IRR), and Average Rate of Return (ARR). In conclusion, although some legal requirements need to be completed, Noon Villa Bali's investment and digital strategy are generally feasible for development. It is recommended that management prioritize the completion of permits, optimize digital marketing, and maintain the product's uniqueness as a key competitive advantage.
Digital Transformation in Retail Management: The Impact of AI Technology on Customer Experience in Physical and Online Retail
This study examines the influence of artificial intelligence (AI) and digital transformation on customer experience (CX) within Indonesia’s retail sector, focusing on physical, online, and hybrid shopping environments. Employing a qualitative exploratory design and semi-structured interviews, the research uncovers four central themes: AI-driven personalization, the role of omnichannel integration, organizational technological readiness, and differentiation of experiences across retail channels. The findings highlight that AI facilitates superior CX primarily through real-time personalization, enabling tailored interactions that respond dynamically to customer needs. Moreover, omnichannel integration emerges as a critical mechanism that ensures a seamless and consistent customer journey across various touchpoints. The study further reveals that customer perceptions of AI-enabled services vary depending on the retail channel. Physical stores emphasize tangible interactions and human engagement, online platforms highlight efficiency and convenience, while hybrid models deliver a blend of personalized digital features and physical experience. These differences demonstrate the moderating role of channel type in shaping how customers interpret the value of AI-driven services. From a theoretical standpoint, this research extends the literature by synthesizing Service-Dominant Logic (SDL), the Technology Acceptance Model (TAM), and Omnichannel Service Integration Theory into a coherent framework for analyzing CX in digitally transformed retail environments. Practically, it provides actionable insights for retailers on designing service strategies that are transparent, customer-centric, and context-sensitive. By doing so, businesses can align emerging technologies with ethical considerations while maintaining consumer trust. Ultimately, this study underscores the importance of adaptive innovation and responsible use of AI in achieving superior, consistent, and sustainable customer experiences. In rapidly evolving retail ecosystems, balancing technological capabilities with human values is essential for delivering meaningful and competitive service encounters.
Eksternalitas Bisnis Thrifting dengan Metode Cost and Benefit Analysis di Kota Denpasar
Thrifting, or the importation of second-hand clothing, has become increasingly popular, but it poses several issues, not only violating regulations but also threatening the existence of small textile and garment industries, including home-based businesses. Second-hand clothing imported into Indonesia is often classified as waste in its country of origin, and in many cases, not all of it is suitable for use. This makes second-hand clothing a significant source of additional waste for Indonesia. The unsuitability of these garments becomes a major issue as it contributes to the growing volume of waste, which in turn burdens the waste management system and negatively impacts health and the environment. Externalities, which refer to the unaccounted-for impacts of an activity on the welfare of others, are a key issue in the context of the thrifting business. Cost-Benefit Analysis (CBA) is used to measure the costs and benefits of an activity for society. This study aims to analyze the negative externalities caused by the thrifting business, particularly in relation to the waste generated from unsold second-hand clothing. Direct interviews and CBA were employed to compare the externalities generated by thrifting with those of local garment businesses, such as streetwear (distro). The results of the study show that the thrifting business generates more negative externalities compared to the streetwear business. The thrifting business produces significant amounts of unsold clothing, with an average of hundreds of unsold pieces per month. This waste adds to the burden of waste management in Denpasar City. In contrast, the streetwear business has smaller negative externalities, mainly consisting of leftover production materials, which are more controlled and proportionate due to the planned nature of production. Thus, although both sectors have negative impacts, the negative effects generated by the thrifting business are much larger and harder to manage.
Determinan Lama Usaha dan Brand Lokal terhadap Minat Beli Warga Lokal di Tangerang
This study aims to examine the influence of business duration and local brand strength on local residents' purchasing interest in Tangerang City. In the context of global competition and the dominance of national and international brands, local brands face significant challenges to remain viable and in demand by the public. Therefore, understanding the factors that influence people's purchasing decisions towards local brands is crucial, especially in urban areas such as Tangerang that have social diversity and high levels of market competition. This study uses an explanatory quantitative approach, with data collected through questionnaires from 100 respondents aged 18–45 who have purchased products from local brands. Data analysis was conducted using the Partial Least Square (PLS) method to test the validity, reliability, and relationships between variables in the research model. The independent variables in this study are business duration and local brands, while the dependent variable is local residents' purchasing interest. The results show that local brands have a very significant and strong influence on local residents' purchasing interest, with a coefficient value of 0.700 and a large influence level (f² = 1.238). Meanwhile, business duration also had a significant effect, but its contribution was smaller (coefficient 0.232 and f² = 0.136). Simultaneously, the two variables explained 71.7% of the variation in local residents' purchasing intention (Adjusted R² = 0.717), indicating that the combination of business duration and local brand strength is an important determinant in shaping consumer preferences. This study recommends that local businesses focus on strengthening consistent branding strategies based on local identity, while maintaining business sustainability through continuous innovation. Local governments are also encouraged to support training for MSMEs in building strong and relevant brands.
Determinan Era Keuangan Digital, Jejaring Sosial, Peningkatan Penjualan terhadap Pertumbuhan Usaha Wirausaha Muda di Tangerang
This study aims to analyze the impact of digital finance and social networks on sales and business growth among young entrepreneurs in Tangerang. It examines how digital financial services help access capital, improve transaction efficiency, and expand markets, as well as the role of social networks as a marketing medium to enhance sales and customer loyalty. Using a quantitative approach, data were collected through an online questionnaire from young entrepreneurs actively using digital finance and social networks, supported by in-depth interviews for qualitative insights. Regression analysis tested the relationship between digital finance, social networks, sales growth, and business growth. The R-Square value of 0.221 indicates that the independent variables explain only 22.1% of the variation in business growth, while the remaining 77.9% is influenced by other factors such as capital, innovation, government support, managerial competence, and the business environment. Results show that digital finance has a negative and significant effect on young entrepreneurs’ growth (coefficient = -0.204, p = 0.028), while social networking has a positive but marginally significant effect (coefficient = 0.227, p = 0.050). Sales increase shows the strongest positive and significant impact on business growth (coefficient = 0.400, p = 0.001). These findings highlight that while digital finance and social networks contribute to growth, sales performance remains the key driver for young entrepreneurs.
Analisis Sustainability Business dan Sustainability Profitability
This study aims to analyze business sustainability and profitability sustainability at the Mulut Seribu tourist destination in Daiama Village, Rote Ndao Regency. Tourism is a strategic sector with the potential to boost the regional economy; however, the sustainability of business operations and profitability still faces various challenges. This research employs a qualitative approach supported by quantitative data. Data were collected through observation, in-depth interviews, documentation, and literature review, and analyzed using Miles and Huberman’s techniques through stages of data collection, reduction, presentation, and verification. The research informants consisted of local government officials, tourism managers, local business actors, and community members directly involved in tourism activities. The study focuses on business sustainability and profitability sustainability. The results indicate that the sustainability of Mulut Seribu tourism business has not yet been fully achieved. Economically, there are limitations in infrastructure and inadequate maintenance of facilities, affecting tourist comfort. Socially, community participation exists but is still individual-based, lacking strong formal institutions. Environmentally, conservation principles are not fully implemented, even though the area is within a conservation zone. Regarding profitability, income fluctuated significantly due to the COVID-19 pandemic, facility damage, and halted levies. Although there has been an increase in homestay rental income, long-term profitability remains unstable. These findings highlight the need for more structured management, institutional support, and synergy between the government, community, and conservation institutions to ensure that Mulut Seribu tourism can develop sustainably in terms of both business operations and profitability.
Analisis Kepatuhan Syariah dalam Implementasi Akad Murabahah pada Produk Pembiayaan Emas
This research is motivated by the rapid development of Islamic Microfinance Institutions (LKMS) which play an important role in supporting the economy of small and medium-sized communities through the provision of financing products based on sharia principles. One of the dominant contracts used is murabahah, especially in gold financng products. However, in practice there are still problems related to the gold delivery mechanism and full compliance with the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). This study aims to assess the implementation of the murabahah contract in gold financing products at LKMS MM Sejahtera, Bengkulu Province, with a focus on its compliance with sharia principles and the DSN fatwa. The research method used is field research with a descriptive qualitative approach through in-depth interviews, direct observation, and documentation studies. The results show that LKMS MM Sejahtera develops sharia-based gold savings products by utilizing a combination of murabahah, wadi'ah, and istishna' contracts. Transactions are carried out transparently, with profit margins determined based on mutual agreement between the LKMS and customers. Furthermore, supervision by the Sharia Supervisory Board (SSB) is a crucial instrument in ensuring that every stage of the transaction complies with Sharia principles. This study's findings confirm that the gold financing scheme through the murabahah contract at MM Sejahtera Islamic Financial Institution (LKMS) allows the public to invest in gold gradually while maintaining Sharia compliance. Implementation in accordance with the DSN fatwa not only avoids potential gharar practices but also strengthens public trust in Sharia financing products, thereby encouraging the sustainable growth of LKMS.
Pengaruh Latar Belakang Pendidikan dan Skala Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM Sektor Kuliner Se-Kota Tegal
This study aims to determine the influence of educational background and business scale on the use of accounting information among culinary Micro, Small, and Medium Enterprises (MSMEs) in Tegal City. The research is motivated by the fact that accounting information plays a crucial role in business decision-making, particularly in financial planning, cost control, and profit measurement. However, many MSME actors still underutilize this information, which may hinder their ability to achieve sustainable growth. The study employed a quantitative method with a survey approach. The population consisted of culinary MSME actors in Tegal City, and data were collected from 97 respondents through the distribution of structured questionnaires. Data analysis was carried out using multiple regression to test the partial and simultaneous effects of the independent variables. The results indicate that both educational background and business scale have a partial and significant effect on the use of accounting information. Specifically, the t-value for educational background is 6.360 and for business scale is 4.519, both greater than the t-table value of 1.98525, with a significance level of < 0.001. Simultaneously, the F-value is 32.870, which is greater than the F-table value of 3.0902, with a significance level of < 0.001. These findings confirm that the regression model is statistically significant. In conclusion, educational background and business scale are important determinants that encourage the use of accounting information among culinary MSMEs in Tegal City. The study highlights the need for training programs, workshops, and policy support to enhance MSME actors’ understanding of accounting practices, thereby strengthening their decision-making capacity and long-term competitiveness.
Analisis Perilaku Mahasiswa dalam Penggunaan Quick Response Code Indonesian Standard (QRIS) untuk Transaksi Pembayaran di Kantin Kampus UIN Sulthan Thaha Jambi
This study aims to analyze student behavior in using the Quick Response Code Indonesian Standard (QRIS) as a payment method at the UIN Sulthan Thaha Saifuddin Jambi canteen, focusing on students’ perceptions and the benefits they experience from using QRIS. The background of this research is based on the phenomenon of the growing use of digital payment systems on campus, in line with the government’s program to accelerate financial inclusion and promote a cashless lifestyle among the younger generation.This research employs a qualitative descriptive method, with data collected through in-depth interviews with 25 informants, consisting of active UIN Sulthan Thaha Saifuddin Jambi students who have used QRIS at the campus canteen. The data were analyzed descriptively, referring to consumer behavior theory and the Diffusion of Innovation Theory to understand students’ behavioral patterns in adopting and using QRIS. The results indicate that most students have a positive perception of QRIS. They consider QRIS as a more modern, practical, and efficient payment method that helps reduce queues in the canteen. Students also experience tangible benefits from using QRIS, such as the convenience of making payments without carrying cash, better security by reducing the risk of losing money, and automatic transaction records that assist them in managing expenses. However, the intensity of QRIS usage varies; some students use it regularly, while others use it occasionally, although both groups acknowledge its benefits. In conclusion, the implementation of QRIS in the campus canteen has brought positive impacts for students, both in terms of convenience and in supporting a cashless lifestyle. This study is expected to serve as input for the campus in strengthening the digitalization of non-academic services and encouraging students to be more adaptive to the development of digital financial technology.
Analisis Gaya Hidup, Kualitas Produk, dan Kualitas Pelayanan terhadap Keputusan Pembelian pada Sejawad Warkop Kota Binjai
Recently, several business sectors in Indonesia have developed very rapidly, one of which is the food and beverage business, especially in the coffee shop business. Various coffee shops have sprung up in various regions, including in Binjai City, one of which is Sejawad Warkop. Increasingly fierce competition encourages business actors to understand the factors that influence consumer purchasing decisions. This study is aimed at examining the influence of lifestyle, product quality, and service quality both partially and simultaneously on purchasing decisions at Sejawad Warkop Binjai City. The research method used was descriptive quantitative with a sample of 100 respondents. Respondents were determined by the criteria of customers who had bought coffee at Sejawad Warkop, Binjai City. The research instrument was in the form of a questionnaire with a Likert scale and the data were analyzed using multiple linear regression tests. The results of the study show that lifestyle variables, product quality, and service quality partially or simultaneously have a significant effect on purchasing decisions. The magnitude of the influence of independent variables on purchasing decisions was 73.1%, while the remaining 26.9% was influenced by other factors outside of the study, such as promotion, price, and location. This research is expected to make a practical contribution for the management of Sejawad Warkop in formulating a more targeted marketing strategy and become a reference for further research related to consumer behavior in the coffee shop business sector.
Pengaruh Arus Kas dan Ukuran Perusahan terhadap Financial Distress
This research aims to determine the extent of the influence of Cash Flow and Company Size on Financial Distress in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This type of research is quantitative research using secondary data sources taken from the company's financial statements published through the official website of the Indonesia Stock Exchange (IDX). The sampling technique used is the purposive sampling method with a sample size of 9 companies over a period of 5 years. The data analysis technique uses IBM SPSS 24 software by conducting several tests, namely descriptive statistical tests, classical assumption tests, multiple linear regression analysis, hypothesis tests and determination coefficient tests. The results of this study indicate that partially cash flow has a positive effect on financial distress, this is evidenced by the results of the t-test of 3.599 which is greater than the t-table of 2.01954 with a sig value of 0.01 <0.05. Company size partially does not have a significant effect on financial distress, this is evidenced by the results of the t-test of 0.921 which is smaller than the t-table of 2.01954 with a sig value of 0.362> 0.05. Simultaneously, cash flow and company size have a significant effect on financial distress, this is evidenced by the results of the f-test of 6.918 which is greater than the f-table of 3.23 with a sig value of 0.003 <0.05.
Persepsi Mahasiswa mengenai Fee Auditor, Nilai Sosial dan Lingkungan Keluarga terhadap Pilihan Karirnya sebagai Auditor
This study aims to analyze the perceptions of accounting students in public and private universities in Purwokerto regarding the factors that influence their career choices as auditors. The factors examined include auditor fees, social values, and family environment. This research employs a descriptive quantitative approach with a cross-sectional survey design. Data were collected through questionnaires distributed to 160 accounting students who had completed auditing courses. The sampling technique used was purposive sampling. The results of multiple linear regression analysis show that auditor fees (X1) do not have a significant effect on students’ career choices as auditors. Although financial compensation is considered, it is not the main determinant of students’ career decisions. Social values (X2) have a positive and significant influence on students’ career choices as auditors. Students’ positive perceptions of the social status, reputation, interaction opportunities, and professional expertise of auditors significantly increase their tendency to pursue this career. The family environment (X3) also has a positive and significant effect on students’ career choices as auditors. Moral support, motivation, facilities, and family expectations play an important role in shaping students’ career preferences in the field of auditing. Simultaneously, auditor fees, social values, and family environment have a significant influence on students’ career choices as auditors. This indicates that students’ career decisions are the result of a combination of financial, social, and family support factors that complement one another.
Pengaruh Firm Size dan Opini Audit terhadap Audit Delay
This study aims to analyze the impact of firm size and audit opinion on audit delay, with Return on Assets (ROA) and affiliation with Big Four Public Accounting Firms (KAP) as control variables. Audit delay in financial statements can reduce the relevance of information and pose risks to investors and regulators, making reporting efficiency an important factor to consider. The sample used in this study includes 45 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period of 2021–2023, with a total of 135 observations. This study employs panel data regression analysis and applies the Breusch-Pagan and Hausman tests, which determine the Random Effect Model (REM) as the best model, with adjustments for robust standard errors. The results indicate that audit opinion, ROA, and affiliation with Big Four KAP have a significant negative effect on audit delay, while firm size does not show a significant impact. Simultaneously, the independent variables in this study influence audit delay, supporting Positive Accounting Theory and Signaling Theory. These findings have important implications for improving reporting efficiency, better audit quality, and more effective regulatory oversight.
Peran Brand Love Memediasi Pengaruh Customer Experience terhadap Repurchase Intention pada Restoran Blue Ocean Seafood Kedonganan
This study aims to analyze the influence of customer experience on brand love and repurchase intention, as well as evaluate the role of brand love as a mediating variable in the relationship. The focus of the research was directed at local tourists who had made purchases at Blue Ocean Seafood Restaurant. A sample of 100 respondents was obtained through a non-probability sampling method with a purposive sampling technique, which was selected based on consumers' direct experience of restaurant services. A quantitative approach is used in this study, with path analysis techniques as a data analysis method to test the relationship between variables. The results of the study show that customer experience has a positive and significant influence on repurchase intention, which indicates that a good customer experience encourages the intention to make a repurchase. In addition, customer experience also has a positive and significant effect on brand love, showing that a pleasant experience can increase love for the brand. Brand love itself has been proven to have a positive and significant effect on repurchase intention, strengthening the emotional role of consumers in repurchase decisions. Furthermore, brand love has been shown to be able to partially mediate the influence of customer experience on repurchase intention, which means that part of the influence of customer experience on repurchase intention occurs through love for the brand. These findings provide strategic implications for restaurant managers in designing a memorable customer experience to build loyalty and increase repurchase intent through strengthening brand love.
Dinamika Audit Modern: Tinjauan Literatur tentang Kualitas Audit, Skeptisisme Auditor, Independensi, dan Konsekuensi Ekonomi dalam Era 2021–2025
This study aims to review the dynamics of modern auditing during the period 2021–2025 through a systematic literature review (SLR) approach to international studies that discuss audit quality, auditor independence, professional skepticism, and the economic consequences of audits. This study identified that audit quality is influenced by the interaction between internal factors—such as firm profitability, professional culture, and audit production design—with external factors such as regulation, market demand, and reputational pressure. Auditor independence remains a central issue, especially in the context of non-audit service delivery that raises a dilemma between objectivity and efficiency. Professional skepticism proves to be the primary protective mechanism in detecting material misrepresentation, while auditors' reputation contributes significantly to a decrease in the client's cost of capital. In the midst of digital transformation, auditors are faced with the demands of increasing technological competence and adjusting to risk-based regulations. Digitalization not only speeds up the audit process, but also expands expectations for transparency and accountability. These findings confirm that the future of auditing will be determined by the synergy between sustainable professionalism, adaptive regulation, and strategic use of technology. Thus, modern audits not only serve as a verification tool, but also as a strategic instrument in maintaining the integrity and credibility of global financial statements. This study makes a conceptual contribution to the development of audit policies and the establishment of standards of practice that are responsive to the dynamics of the contemporary business environment.
Analisis Praktik Transparansi dan Akuntabilitas pada Operasional Bidang Keuangan Polda XYZ
This study is based on the urgency of applying the principles of transparency and accountability in law enforcement institutions, particularly the Indonesian National Police. The Finance Division (Bidkeu) of Polda XYZ plays a central role in managing, supervising, and ensuring accountability for the use of public funds, making it essential to examine the extent to which good governance principles have been implemented. The research employed a qualitative approach with a case study design. Primary data were obtained through participatory observation and semi-structured interviews during field practice, while secondary data came from official regulations, financial reports, and relevant academic references. Data analysis was conducted using thematic techniques to categorize information into three key aspects: transparency, accountability, and implementation challenges. Findings indicate that transparency is reflected in the re-recording of evidence balances, adjustment of financial archives, and completion of workload analyses. Accountability appears in multi-layered financial report reviews and digital-based activity reporting. Nonetheless, barriers such as limited access to sensitive data, lengthy bureaucratic procedures, and minimal knowledge transfer remain. Overall, transparency and accountability practices are in place but require strengthening through digital systems and capacity building.
Makna Biaya di Balik Tradisi Mogama di Kecamatan Pinolosian Kabupaten Bolaang Mongondow Selatan
This study aims to analyze the meaning of costs behind the implementation of the Mogama tradition in the people of Pinolosian District, South Bolaang Mongondow Regency. The main problem is how economic aspects affect the meaning, implementation, and preservation of the Mogama tradition in the midst of the social dynamics of Pinolosian society. The Mogama tradition is a traditional wedding procession that has social, cultural, and spiritual values, but it has significant economic consequences.This study uses a qualitative method with an ethnographic approach through participatory observation, in-depth interviews, and documentation. The research informants consisted of traditional leaders, religious leaders, village governments, implementing families, and the general public. The results of the study showed that the total cost incurred in the Mogama procession in Nunuk Village in one family reached Rp16,250,000, which was divided into four main stages, namely deliberation, tampangkoi in gama (early pick-up), pinomama'an (eating betel nuts), and badati (shaking hands). The costs incurred are not only understood as financial expenditures, but also as a symbol of respect, a form of social investment, and a means of strengthening kinship ties and customary legitimacy. Thus, the meaning of cost in the Mogama tradition reflects the balance between the economic, social, and cultural dimensions that are the foundation of the sustainability of the Pinolosian tradition.
Peran Kepuasan Konsumen dalam Memediasi Pengaruh Kualitas Pelayanan terhadap Kepercayaan Konsumen
This study aims to examine the relationship between service quality and customer trust through customer satisfaction, using the Anisa Driving Course as a case study. A total of 115 respondents were selected through the purposive sampling method, which is a non-probability sampling technique that considers certain characteristics. Data were collected using a questionnaire consisting of three main variables and twenty-three measurement indicators. Data analysis was carried out using the Structural Equation Modelling (SEM) approach using the Partial Least Squares (PLS) method through SmartPLS4 software. The results of the study show that service quality has a positive and significant influence on customer trust. In addition, service quality also has a positive and significant impact on customer satisfaction. Another important finding is that customer satisfaction plays a partial mediator in the relationship between service quality and customer trust. This means that improving the quality of service not only increases satisfaction, but also strengthens customer trust in the company. This study provides a theoretical contribution in understanding the dynamics of the relationship between service variables, as well as practical implications for the managers of the Anisa Driving Course in designing strategies to improve service quality and customer satisfaction. Thus, the results of this research can be the basis for more appropriate decision-making in building customer loyalty and trust in a sustainable manner.
Analisis Varians sebagai Alat Pengendalian Biaya Produksi pada Pabrik Tahu Ping Jaya
This study aims to determine production cost control and how variance analysis is used as a means of controlling production costs at the Ping Jaya Tofu Factory. This study uses a qualitative descriptive approach. Data was collected through interviews, observations, and documentation related to production costs. Data analysis was conducted by calculating and evaluating the variance in direct raw material costs, direct labor costs, and factory overhead costs. Based on the research findings, it can be concluded that the Ping Jaya Tofu Factory has cost standards and conducts routine monitoring; however, variance analysis indicates an unfavorable variance in soybean raw material costs amounting to Rp7,800,000 due to price increases. Meanwhile, water, vinegar, and labor costs showed zero or favorable differences. Factory overhead costs such as electricity, firewood, repairs, and land rent also showed favorable differences, except for auxiliary material costs, which showed a favorable difference of Rp95,000. Internal constraints include waste management and equipment maintenance, while the dominant external constraint is soybean price fluctuations.
Analisis Status Hak Pakai atas Tanah dan Bangunan pada Daerah Jalur Hijau terhadap Pajak Bumi dan Bangunan di Kelurahan Tuak Daun Merah Kota Kupang
This study aims to (1) analyze the impact of land and building use-right status on the obligation to pay Land and Building Tax (PBB) in the green belt area of Tuak Daun Merah Sub-district; and (2) examine the influence of use-right ownership on the level of community compliance with PBB payments. The research employed a qualitative descriptive approach through observation, interviews, and document analysis. The findings reveal that the lack of legal clarity regarding land status is the primary factor contributing to low tax compliance. Many residents do not possess use-right certificates despite residing on state-owned or green belt land, leading to legal uncertainty. Some residents continue to pay PBB without formal legal documentation as an attempt to secure potential future administrative legitimacy, while the majority refrain from paying taxes due to concerns over legal consequences or possible evictions. This condition directly affects the fluctuation of PBB revenue and reduces the effectiveness of local tax collection. Therefore, strategic governmental measures are required to reorganize land status, clarify ownership rights, and formulate fair and sustainable tax policies in order to enhance local revenue (PAD).
Human Development's Impact on Economic Welfare in West Sumatra : An Analysis of Education, Health, and Employment Factors
This study investigates the determinants of economic welfare in West Sumatra Province, focusing on the role of Human Development Index (HDI) components, namely Life Expectancy (LE), Expected Years of Schooling (EYS), Mean Years of Schooling (MYS), and Per Capita Expenditure (PCE). The analysis covers the period from 2017 to 2023 across 19 districts and cities, employing a quantitative approach with panel data regression using the Fixed Effect Model (FEM). Economic welfare is proxied by Gross Regional Domestic Product (GRDP) per capita, which is widely recognized as a reliable measure of regional prosperity. The findings reveal that although LE, EYS, and MYS show positive coefficients, their impact on economic welfare is statistically insignificant, suggesting that improvements in health and education require a longer time horizon to translate into measurable economic outcomes. In contrast, PCE demonstrates a strong and significant positive effect, indicating its critical role as a driving factor of regional welfare disparities. This outcome suggests that improvements in household consumption capacity directly enhance economic well-being more substantially than non-monetary HDI indicators within the studied context. The results highlight the importance of prioritizing income growth and expenditure-based interventions while maintaining long-term investment in health and education sectors to ensure inclusive and sustainable welfare. From a policy perspective, the government should strengthen programs that expand household purchasing power, while integrating them with education and healthcare development to achieve balanced and sustainable progress. This research contributes to the empirical literature by providing region-specific evidence on the interplay between HDI components and economic welfare, emphasizing the dominance of economic variables over social indicators in short- to medium-term welfare outcomes, and offering insights for future development strategies.
Peran Badan Penanggulangan Bencana Daerah Provinsi Sumatera Selatan dalam Meningkatkan Kinerja Satuan Tugas untuk Menanggulangi Bencana Kebakaran Hutan dan Lahan
Forest and land fires must be anticipated early to prevent them from becoming major disasters that are difficult to control and fatal to the environment, health, and socio-economic life of the community. South Sumatra is a province with a high level of forest fire risk. This has become a concern for the Provincial Government in carrying out disaster mitigation through the Regional Disaster Management Agency (BPBD). This study highlights the role of BPBD in improving the performance of the Forest and Land Fire Task Force. The purpose of the study is to analyze the role of BPBD in strengthening the role of the Task Force in managing forest and land fire disasters. The study used a descriptive qualitative method with data collection techniques through observation, in-depth interviews, and data triangulation. The results of the study indicate that BPBD has played a fairly good role in forest and land fire management efforts, although it still faces obstacles such as limited human resources, infrastructure, and low public awareness in protecting the environment. BPBD has taken various strategic steps, such as developing SOPs for disaster management also a disaster information system, and conducting cross-sectoral coordination with the Health and Public Works Departments. Furthermore, community involvement is also carried out through the formation of forest and land fire awareness communities, outreach programs, and monitoring of fire-prone areas. BPBD also monitors preparedness and post-disaster recovery. This collaborative effort is expected to encourage sustainable and effective forest and land fire prevention, particularly during the dry season.
Pengaruh Kualitas Sistem Informasi Akuntansi Manajemen, Desentralisasi, Ketidakpastian Lingkungan terhadap Kinerja Manajerial pada Perusahaan Perkebunan PT PD Paja Pinang
This study aims to analyze the impact of the quality of Management Accounting Information Systems (MAIS), decentralization, and environmental uncertainty on managerial performance. There were 30 employees with managerial responsibilities selected as respondents using saturated sampling techniques. Data collection was conducted through questionnaires, then analyzed using descriptive statistical analysis, validity testing, reliability testing, classical assumption testing, and multiple linear regression supported by SPSS software version 29. The findings of this study indicate that decentralization has a positive and significant impact on managerial performance, while the quality of SIAM and environmental uncertainty do not appear to have a significant impact. The insignificance of the SIAM variable is thought to be due to low system integration and user limitations in utilizing the application. On the other hand, environmental uncertainty has not been considered a strategic factor in the decision-making process. Therefore, the findings of this study emphasize the importance of implementing decentralization to improve managerial effectiveness, as well as the need to strengthen information systems and monitor environmental conditions within organizations.
Pengaruh Kualitas Layanan terhadap Kepuasan Pelanggan Perumda Giri Tirta Cabang Cerme Kabupaten Gresik
This study aims to examine the influence of service quality dimensions—Tangible, Reliability, Responsiveness, Assurance, and Empathy—on customer satisfaction at Perumda Giri Tirta Cabang Cerme, Gresik Regency. A quantitative research approach was employed with a sample of 180 customers. Data were analyzed using classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression, t-tests (partial effects), and an F-test (simultaneous effects) with the aid of SPSS 25. The results indicate that, partially, the variables of Tangible (β = 0.131; p = 0.022), Reliability (β = 0.131; p = 0.040), and Responsiveness (β = 0.352; p = 0.000) significantly influence customer satisfaction. This suggests that adequate physical facilities, accurate and consistent service delivery, and prompt response to complaints are key drivers of satisfaction. Conversely, Assurance (β = 0.020; p = 0.726) and Empathy (β = 0.105; p = 0.620) do not exert statistically significant individual effects, likely due to the monopolistic nature of water supply services, where customers prioritize water availability and quality over interpersonal interactions or service guarantees. However, the F-test results demonstrate that collectively, all five dimensions have a highly significant effect on customer satisfaction (F = 72.570; p = 0.000). This finding confirms that although some dimensions may appear less dominant individually, they collectively contribute holistically to forming a satisfying service experience. This study provides empirical contribution to public service management literature, particularly in the context of regional utilities, and recommends that Perumda Giri Tirta Cabang Cerme prioritize infrastructure enhancement, maintain distribution reliability, and accelerate complaint resolution as core strategies to improve service quality and customer satisfaction.
Narrative Literature Review : Efektivitas Penggunaan Anggaran Operasional dalam Meningkatkan Kinerja Pelayanan Rumah Sakit
Hospitals, as both public service institutions and business entities, are required to manage their finances effectively to maintain service quality and financial sustainability. Operational budgets play a vital role in supporting service delivery, encompassing the availability of medical staff, medicines, and infrastructure, as well as facility maintenance. This study aims to provide an in-depth review of the effectiveness of operational budget utilization in relation to hospital service performance. The method employed is a narrative literature review, drawing upon eight scholarly articles published in the last five years that are relevant to the research topic. The findings indicate that effective operational budgeting is closely related to performance indicators, such as Bed Occupancy Rate, Average Length of Stay, Turnover Interval, patient visits, and patient satisfaction. Proper budget management not only enhances efficiency but also positively impacts staff motivation, patient safety, and hospital financial sustainability. Conversely, weaknesses in budget planning and execution may lead to decreased service quality and patient dissatisfaction. The implications of this study emphasize the need for performance-based budget governance that is integrated with service indicators, enabling hospitals to achieve a balance between cost efficiency, service quality, and organizational sustainability.
Pengaruh Penghindaran Pajak dan Risiko Pajak terhadap Biaya Utang pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023
This study aims to analyze the effect of tax avoidance and tax risk on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of the study is based on the phenomenon of fluctuations in the Effective Tax Rate (ETR) and the importance of understanding tax strategies and their risks in relation to a company's financing structure. This study uses a quantitative approach with a panel data regression method. The research sample consisted of 25 manufacturing companies selected through a purposive sampling technique. The independent variables analyzed were tax avoidance and tax risk, while the dependent variable was the cost of debt. The results show that partially, tax avoidance has no significant effect on the cost of debt, nor does tax risk have a significant effect individually. Simultaneously, tax avoidance and tax risk have a significant effect on the cost of debt. This finding implies that although neither individually has an impact, the combination of tax strategies and inherent risks can influence creditors' assessments of a company, ultimately impacting the cost of debt.
Pengaruh Variabel Keuangan dan Non Keuangan terhadap Underpricing pada Saham Perusahaan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Periode 2024
This study aims to determine the level of underpricing and the impact of financial variables (net profit margin and current ratio) and non-financial variables (auditor reputation and underwriter reputation) both partially and simultaneously on underpricing in the stocks of companies conducting initial public offerings (IPOs) on the Indonesia Stock Exchange. This research is quantitative with a descriptive statistical approach. Data were obtained from secondary company data, including financial statements and prospectuses of companies that IPOed in 2024, with a sample of 37 companies. The data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests, using SPSS version 30. The results show that: (1) Net profit margin significantly affects underpricing, (2) Current ratio significantly affects underpricing, (3) Auditor reputation does not significantly affect underpricing, (4) Underwriter reputation does not significantly affect underpricing, (5) Simultaneously, net profit margin, current ratio, auditor reputation, and underwriter reputation significantly affect underpricing. The coefficient of determination (adjusted R²) of 0.273 indicates that 27.3% of the underpricing level can be explained by these four independent variables, while the remaining 72.7% is explained by other variables not tested in this study.
Pengaruh Kompetensi SDM, Partisipasi Masyarakat dan SPI terhadap Akuntabilitas Pengelolaan Keuangan Dana BOS di SMA/SMK Negeri di Kota Kupang
This study aims to analyze in more depth the influence of human resource (HR) competency, community participation, and internal control systems on the accountability of School Operational Assistance (BOS) Fund financial management at public senior high schools (SMA) and vocational high schools (SMK) in Kupang City. The background to this study is based on the large allocation of BOS Funds at the SMA/SMK level, which requires transparent, accountable, effective, efficient, and participatory management to achieve the goal of improving educational quality. BOS Funds are public funds whose use must be accounted for to the government and the public. Therefore, professional financial management is required, taking into account manager competency, stakeholder involvement, and the implementation of an adequate internal control system. The study used a quantitative approach with a descriptive approach. Primary data were obtained through questionnaires distributed to principals, treasurers, BOS team members, and related parties at public senior high schools (SMK) in Kupang City. Data analysis was conducted using multiple linear regression techniques to test the partial and simultaneous effects between variables. The results of the study indicate that (1) human resource competency has a positive and significant impact on the accountability of the BOS Fund financial management because human resources with adequate knowledge, skills, and experience are able to plan, implement, and evaluate the use of funds appropriately; (2) community participation has a positive impact on accountability through active involvement in the preparation of the RKAS (Work Plan and Budget), program implementation, and supervision; (3) the internal control system has a positive impact on accountability by ensuring clear procedures, preventing irregularities, and complying with regulations; and (4) all three variables simultaneously have a significant impact on the accountability of the BOS Fund financial management. These findings emphasize the importance of improving manager competency, encouraging community participation, and optimizing the internal control system so that the BOS Fund can be utilized effectively to improve the quality of education in Kupang City's public high schools (SMA) and vocational high schools (SMK).
Analisis Perbandingan Kinerja Keuangan dan Risiko Financial Distress Perusahaan Asuransi Umum Dual Listing Versus Single Listing di Indonesia
This article examines whether dual listing is associated with improved performance or reduced distress risk in general insurance companies in Indonesia. Using pooled firm–year data from 2022–2024 with 216 observations, the study compares Return on Assets (ROA) and Altman Z-Score between groups using the Mann–Whitney U test, and applies multiple linear regression with firm size (log of total assets) as a control. The results show no significant difference in the median ROA or Z-Score between dual-listed and single-listed companies. In the regression analysis, listing status is not associated with either ROA or Z-Score, while firm size is positively and significantly related to ROA. These findings indicate that profitability is more influenced by business scale than by listing status. The very low explanatory power for the Z-Score suggests that distress risk is more determined by prudential and operational factors not included in the model. Practically, dual listing alone does not guarantee higher profitability or lower distress risk; managerial focus should be directed toward underwriting quality, cost efficiency, and capital strength, while regulators strengthen prudential supervision and disclosure transparency.
Pengaruh Motivasi Investasi dan Pengetahuan Investasi terhadap Minat Investasi di Pasar Modal pada Mahasiswa Politeknik Negeri Medan
This study aims to analyze the effect of investment motivation and investment knowledge on students’ interest in investing in the capital market. The background of this research is driven by the increasing importance of young generations, particularly university students, as potential investors who play a significant role in supporting the development of the Indonesian capital market. The research employed a quantitative approach using a survey method by distributing structured questionnaires to 300 students of Politeknik Negeri Medan. The sample was selected through cluster random sampling to obtain a representative dataset. The collected data were analyzed using multiple linear regression with the assistance of IBM SPSS version 29, after conducting validity tests, reliability tests, and classical assumption tests to ensure the quality and feasibility of the research instrument. The results indicate that both investment motivation and investment knowledge have a positive and significant influence on students’ interest in investing in the capital market. These findings highlight that the higher the level of motivation and understanding of investment instruments, particularly stocks, the greater the tendency of students to participate in investment activities. The implication of this research is the importance of enhancing capital market literacy among students through targeted education, training, and socialization programs to encourage the growth of young investors who are more knowledgeable, aware, and wise in making investment decisions.
Pengaruh Jumlah Uang Beredar dan Inflasi terhadap Pertumbuhan Ekonomi Indonesia
This study aims to investigate the impact of money supply and inflation on economic growth in Indonesia. The research adopts a quantitative approach, utilizing secondary data sourced from relevant financial reports and statistical agencies. Multiple linear regression analysis is employed to evaluate the relationship between the independent variables (money supply and inflation) and the dependent variable (economic growth). The data is processed using SPSS (Statistical Package for the Social Sciences) version 25. The findings indicate that the money supply has a significant positive effect on Indonesia's economic growth, suggesting that an increase in money supply can stimulate economic activity. On the other hand, inflation is found to have a positive but insignificant effect on economic growth. The results of the hypothesis testing indicate that, when considered simultaneously, both money supply and inflation contribute to economic growth, but the impact of inflation is less pronounced. These findings have important implications for policymakers in Indonesia, suggesting that managing the money supply is crucial for fostering economic growth, while inflation control remains important but less directly impactful in the short term.
This research explores the influence of investment motivation and financial knowledge on college students’ interest in capital market investment. The study applies a quantitative research design using a structured questionnaire distributed to 300 students of Politeknik Negeri Medan, with participants chosen through cluster random sampling to ensure representation across academic groups. Data analysis was conducted through multiple linear regression using IBM SPSS version 29, preceded by validity, reliability, and classical assumption tests to guarantee the accuracy and reliability of the findings. The results indicate that both investment motivation and financial knowledge have a significant and positive effect on students’ enthusiasm for participating in capital market activities. This suggests that students who possess higher motivation and better comprehension of capital market instruments, particularly stocks, demonstrate greater involvement in investment practices. Consequently, enhancing students’ exposure to investment education and building awareness of market opportunities can play an important role in encouraging broader participation among young potential investors.
Pengaruh Kecerdasan Emosi terhadap Kinerja pada Pegawai di Lembaga Pemasyarakatan Kelas IIA Bekasi
This research aims to determine the influence of emotional intelligence on employe performance at Bekasi Class IIA Penitentiary. The background of this research is based on the importance of employes' ability to manage and utilize emotions effectively to support work effectiveness in an environment with high levels of pressure and complexity, such as correctional institutions. This research uses a quantitative approach with a causal associative research design. The population in this study consists of all employes at Bekasi Class IIA Penitentiary, with a sampling technique using saturated sampling, resulting in a total of 106 respondents. The data analysis technique used is simple linear regression analysis, which was preceded by validity, reliability, and normality tests. The research results indicate that emotional intelligence has a positive and significant effect on employe performance. This means that the higher the level of emotional intelligence possessed by employes, the better their performance. The coefficient of determination (R²) indicates that emotional intelligence contributes 53.0% to employe performance, while the remaining percentage is influenced by factors outside the variables studied. Thus, emotional intelligence is an important factor that needs to be developed thru continuous training and coaching, in order to improve overall performance and the quality of correctional services.
Analisis Dampak Upah dalam Meningkatkan Kesejahteraan Buruh Tani Menurut Perspektif Ekonomi Islam
This research aims to find out the factors that cause people in Jorong Kartini to work more as agricultural laborers and what impact wages have on improving the welfare of agricultural laborers in Jorong Kartini. The type of research that the author uses is field research and uses qualitative research methods. Data collection techniques used were interviews, observation and documentation. The data analysis technique used is descriptive qualitative. The stages carried out are Data Reduction, Data Presentation, and Drawing Conclusions. From the results of research conducted in the field, it can be concluded that the wages earned by agricultural workers have not had an impact on welfare, where the wages they receive only fulfill basic needs, such as food, drink and clothing. Meanwhile, many people in Jorong Kartini work as agricultural laborers, factors such as very high economic needs, low income so that it is not enough to meet their needs, consumption and family expenses are always increasing, housing conditions, education, where those who work as agricultural laborers do not need a high level of education. such as only elementary, middle and high school graduates, personal desires and the absence of the government's role for people who do not have permanent jobs.
Analisis Strategi Pemasaran dalam Meningkatkan Tingkat Penjualan Hunian Kamar Atas Penginapan Gabelo Guest House Kota Bukittinggi
This research was motivated by the problems faced by Gabelo Guest House Bukittinggi, which experienced a decline in room sales from 2019 to 2021. The decrease was mainly caused by the lack of promotional activities, resulting in suboptimal occupancy rates. The purpose of this study is to analyze the marketing strategy applied by Gabelo Guest House through a strategic management approach and to formulate an appropriate marketing strategy as a guideline for business development. The method used is qualitative research with a descriptive approach. Data were obtained from observations, interviews, and documentation at Gabelo Guest House, and analyzed using the Internal Factor Analysis Summary (IFAS), External Factor Analysis Summary (EFAS), SWOT matrix, and weighted score tables. The results of the study indicate that marketing strategies should focus on improving friendly services for guests and travel agents in order to expand the market. In addition, the development and maintenance of the hotel’s garden area play an important role in supporting guests’ comfort and tranquility. The analysis results show a strength score of 2.28, a weakness score of 1.00, an opportunity score of 2.12, and a threat score of 0.94. The total score for IFAS was 3.22 and for EFAS 3.12. Based on these findings, the most influential and prioritized marketing strategy for Gabelo Guest House is the S-O (Strengths-Opportunities) strategy, which utilizes internal strengths to maximize external opportunities.
Analisis Profitabilitas dan Likuiditas dalam Penilaian Kinerja Keuangan pada PT PLN (PERSERO) Periode 2020-2024
This study aims to analyze the development of profitability and liquidity ratios to assess the financial performance of PT PLN (Persero) during the 2020–2024 period. The research method used is descriptive quantitative, with data collection techniques in the form of documentation using secondary data obtained from the financial position report and annual income statement accessed through the company's official website. Profitability analysis focuses on measuring Return on Assets (ROA) as an indicator of the company's ability to generate profits from its total assets. Meanwhile, liquidity analysis uses the Current Ratio (CR) to measure the extent to which the company's current assets can cover its short-term liabilities. The results show that PT PLN (Persero)'s ROA has increased annually, although it remains below the industry average. This indicates increased efficiency in asset utilization, but not yet optimal profit generation. Meanwhile, the Current Ratio shows a fluctuating trend, but overall tends to increase from year to year. This indicates the company's ability to meet short-term obligations is improving and stable. Therefore, it can be concluded that PT PLN (Persero)'s financial performance during the study period has shown positive developments, although more effective strategies are still needed to increase profitability sustainably.
Pengaruh Kualitas Produk, Persepsi Harga dan Promosi terhadap Keputusan Pembelian Frozen Food di UD Family Food
This study was conducted with the aim of examining the extent to which product quality, price perception, and promotion influence consumer decisions in purchasing frozen food products at the MSME UD Family Food. The approach employed was quantitative, using multiple linear regression analysis. A total of 100 respondents were selected through purposive sampling, with questionnaires serving as the primary instrument for data collection. The independent variables in this study consist of product quality (X1), price perception (X2), and promotion (X3), while the dependent variable is purchase decision (Y). The findings reveal that both partially and simultaneously, the three independent variables have a significant effect on purchase decisions. Among these, product quality emerged as the most dominant factor, surpassing the influence of price perception and promotion. The R Square value obtained was 0.761, indicating that 76.1% of the variation in purchase decisions can be explained by these three variables, while the remaining percentage is influenced by other factors not examined in this study. In conclusion, product quality, price perception, and promotion are crucial elements that influence consumer decisions in choosing frozen food products at UD Family Food. These findings are expected to provide valuable insights for MSME practitioners in designing more effective marketing strategies to enhance competitiveness and increase sales volume.
Pengaruh Implementasi QRIS terhadap Efektivitas Sistem Pembayaran di Pemerintah Daerah
The development of digital financial technology in Indonesia has encouraged the shift towards non-cash payment methods that are more practical, fast, and secure. One of the innovations introduced is the Quick Response Code Indonesian Standard (QRIS), which has been widely applied, including in public services. The Kupang City Government, through the Samsat Office, has implemented QRIS as a payment method for motor vehicle taxes to improve the effectiveness of the payment system. This study aims to analyze the effect of QRIS implementation on the effectiveness of the motor vehicle tax payment system at the Kupang City Samsat Office. This research employed a quantitative approach with a case study method. Primary data were collected through questionnaires administered to 40 taxpayers using QRIS and interviews with Samsat employees. Data were analyzed using simple linear regression. The results indicate that the implementation of QRIS has a positive and significant effect on the effectiveness of the payment system. QRIS has proven to simplify transactions, reduce queues, improve recording accuracy, and support transparency in local tax revenue collection. Interview findings also reinforce the quantitative results, showing that ease of use and time efficiency are the main factors for taxpayers choosing QRIS, despite challenges such as limited infrastructure in mobile Samsat services and low digital literacy among the community.