Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 4 (empat) kali setahun (Maret, Juni, September dan Desember) oleh LPPM ITB AAS Indonesia Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Februari 2017. Redaksi mengundang para guru, akademisi (dosen atau peneliti) dan praktisi terkait (Sekolah, Perguruan Tinggi, Pemerintahan, LSM, dan lain-lain) untuk dapat mengirimkan artikelnya ke Jurnal Ilmiah Edunomika (JIE). JURNAL ILMIAH EDUNOMIKA - ISSN : 2598-1153 Jl. Slamet Riyadi No. 361, Windan, Makamhaji, Karatsura, Sukoharjo This work is licensed under a Creative Commons Attribution 4.0 International License. INDEXED BY :
PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA, DAN KEDISIPLINAN TERHADAP KINERJA KARYAWAN
The Purpose Of This Research Is To Know The Effect Of Leadership Style, Work Environment, And Discipline On Employee Performance. The Scope Of This Research Was Conducted On Employees Of Pt Indosat Persero Tbk Solo Using A Survey Method. This Survey Was Chosen Because Sampling Would Be More Efficient. The Population In This Study Were Employees Who Worked At Pt Indosat Persero Tbk Solo Consisting Of 50 Employees Who Worked At Pt Indosat Persero Tbk Solo. The Sampling Technique In This Study Was Boring Sampling Or Total Sampling. The Sample In This Company Amounted To 50. Data Collection Techniques Used In This Study Were Questionnaires And Personal Interviews. The Definition Of Operational Research Variables Included Leadership Style, Work Environment, Work Discipline And Employee Performance. Data Analysis Techniques Used Classical Assumption Tests, Multiple Linear Regression Analysis, T Test, F Test, And Determination Test. Keywords : Leadership Style, Work Environment, Work Discipline, Employee Performance
Anggi Patricia Anindya Carolin Suparming
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Pengaruh Human And Social Board Capital Dan Kinerja Lingkungan Terhadap Sustainability Reporting Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Sustainability issues have become a major concern for companies, particularly in the energy sector which carries significant social and environmental risks. Companies are required to prepare sustainability reports that are transparent and accountable in accordance with global standards as well as national regulations such as POJK No. 51/POJK.03/2017. However, the practice of sustainability reporting in Indonesia still faces several challenges, including discrepancies between reports and operational conditions, as well as indications of greenwashing that undermine the credibility of disclosures. This study aims to examine the influence of Human and Social Board Capital (HSBC) and environmental performance on sustainability reporting in energy sector companies listed on the Indonesia Stock Exchange (IDX). The research data were obtained from annual reports and sustainability reports of 35 companies during the 2021–2023 period. A quantitative approach with multiple linear regression analysis was employed. This study is expected to provide theoretical contributions to the development of sustainability reporting literature as well as practical implications for companies in improving transparency, governance quality, and accountability in sustainability disclosures. Keywords : Human and Social Board Capital, Environmental Performance, Sustainability Reporting, Energy Companies
ANALISIS DAMPAK PERUBAHAN SISTEM PERPAJAKAN CORETAX TERHADAP TINGKAT PEMAHAMANAN WAJIB PAJAK DI KABUPATEN ENDE
The purpose of this study is to analyze the impact of digitalization changes in tax payment and reporting, which have resulted in delays in tax payment and reporting, leading to fines or penalties for taxpayers. The changes in tax digitalization, which originally started with the e-SPT, E-Filling, and DJP Online applications, and now include Coretax, are information technology systems used by the government to manage taxes digitally. The purpose of Coretax is to improve accuracy, efficiency, and ease of tax reporting. Coretax is expected to reduce leakage and increase tax compliance. In addition, Coretax is expected to streamline the tax administration business process by improving the tax database. Coretax is also a centralized taxation application that can be accessed by taxpayers according to their respective needs. However, in some cases, the implementation of Coretax has been hampered by several factors, such as inaccurate schedules, lack of coordination between teams, and inadequate risk management. These obstacles have resulted in a lack of understanding among taxpayers regarding their tax obligations. The method used in this study was a quantitative approach with case studies. The data collection technique used was a questionnaire, with 384 respondents from various educational and occupational backgrounds. The results showed that the level of taxpayer understanding was still relatively low, which was an impact of the change in the tax payment system using Coretax
Pengaruh sistem bagi hasil terhadap kesejahteraan petani padi dari konsep Mudharabah di Kecamatan Sanrobone
This study aims to determine the effect of the profit-sharing system on the welfare of rice farmers from the mudharabah concept in Sanrobone District. The background of this study is that many farmers do not have farming skills, as well as landowners who are unable to manage their own land. The method used is a quantitative method with a descriptive approach. Data collection was carried out through questionnaires to 96 respondents selected using the purposive sampling method. Data were analyzed using simple linear regression tests, validity tests, reliability tests, and classical assumption tests such as normality and heteroscedasticity. The results of the study showed that the profit-sharing system had a significant effect on farmer welfare. This is indicated by increasing income, access to education and health services. The conclusion of this study is that the application of a profit-sharing system based on the mudharabah concept can improve farmer welfare. Keywords: Profit-Sharing System, Mudharabah, Farmer Welfare.
SYSTEMATIC LITERATURE REVIEW (SLR): FENOMENA IMPULSIVE BUYING DALAM LAYANAN BUY NOW PAY LATER (BNPL) SHOPEE DARI PERSPEKTIF EKONOMI SYARIAH
The rapid expansion of e-commerce and digital financial services has transformed consumer behavior, particularly among Generation Z. One notable innovation is the Buy Now Pay Later (BNPL) system, known on the Shopee platform as Shopee PayLater. While this feature offers flexibility and instant access to goods, it also increases impulsive buying behavior and overconsumption, raising concerns from the perspective of Islamic economics. This study aims to analyze the phenomenon of impulsive buying through Shopee PayLater using the Systematic Literature Review (SLR) method. Fifteen academic articles published within the last five years were reviewed to explore the relationship between BNPL services, consumer behavior, and Islamic economic values. The findings reveal that BNPL significantly contributes to impulsive purchases and potential financial instability among young consumers. From the perspective of Maqashid Syariah, such behavior is associated with israf (extravagance) and gharar (uncertainty), which contradict the principle of protecting wealth (hifz al-mal). The study concludes that strengthening Islamic financial literacy is essential to prevent excessive consumption in the digital economy and to ensure that financial practices remain aligned with ethical and sustainable Islamic principles.
STUDI FENOMENOLOGI: KEPEMIMPINAN GEN Y DI PERUM BULOG KANWIL BALI
This study aims to understand how Generation X, Y, and Z perceive Generation Y leadership at Perum Bulog Kanwil Bali. Using a qualitative phenomenological approach, the research explores the experiences and perspectives of different generations regarding Gen Y leadership in a dynamic work environment. The main focus of this study is: (i) how Gen Y leaders develop effective leadership styles and (ii) how Generation X, Y, and Z assess their leadership in addressing organizational challenges and achieving performance targets.The respondents in this study consisted of representatives from Generation X, Y, and Z at Perum Bulog Kanwil Bali, selected through purposive sampling. Data collection was conducted through in-depth interviews and direct observations to gain a comprehensive understanding of each generation's perception of Gen Y leadership.The findings indicate that Generation X tends to perceive Gen Y leadership as more flexible and innovative but still faces challenges in adapting to a more hierarchical work system. Meanwhile, Generation Y views their peers' leadership style as collaborative, technology-driven, and prioritizing work-life balance. On the other hand, Generation Z sees Gen Y leadership as inspiring and open to change but expects more structured communication and guidance. Overall, this study confirms that Gen Y leadership at Perum Bulog Kanwil Bali emphasizes openness, innovation, and a mentoring and coaching approach, despite facing bureaucratic challenges and differing generational expectations within the organization.
OPTIMALISASI AKUNTANSI KEUANGAN DAERAH DALAM MENINGKATKAN EFEKTIVITAS PEMUNGUTAN PAJAK DAN KEMANDIRIAN FISKAL KABUPATEN BERAU, KALIMANTAN TIMUR
Kemandirian fiskal daerah merupakan kapabilitas esensial dalam mewujudkan pemerintahan lokal yang berkelanjutan dan responsif terhadap kebutuhan masyarakat. Penelitian ini menganalisis nexus antara sistem akuntansi keuangan daerah dengan efektivitas pemungutan pajak dan kemandirian fiskal Kabupaten Berau. Melalui pendekatan naratif sintesis terhadap literatur empiris terkini, kajian ini mengidentifikasi gap penelitian signifikan dalam penerapan standar akuntansi pemerintahan berbasis accrual dan implementasi sistem informasi keuangan terintegrasi di wilayah Kalimantan Timur. Data sekunder dari Direktorat Jenderal Perimbangan Keuangan (2020–2024) menunjukkan rata-rata rasio kemandirian fiskal Kabupaten Berau mencapai 28,4%, jauh di bawah target nasional 50%. Sementara itu, efektivitas pemungutan pajak daerah hanya mencapai 71,2% pada tahun 2023, dengan kontribusi pajak tanah dan bangunan (PBB) sebesar 18% dari total pendapatan asli daerah (PAD). Penelitian ini mengusulkan framework holistik berbasis teknologi keuangan digital (fintech) dan reformasi institusional untuk meningkatkan akurasi pelaporan keuangan, transparansi data pajak, dan optimalisasi basis pajak potensial. Solusi inovatif mencakup implementasi sistem akuntansi berbasis cloud computing, integrasi data real-time dengan sistem informasi manajemen pajak regional, dan penguatan kapasitas sumber daya manusia melalui pelatihan berkelanjutan berbasis kompetensi internasional. Temuan penelitian ini memberikan implikasi praktis bagi pengambilan kebijakan di level pemerintah daerah dan kontribusi teoritis bagi literatur akuntansi sektor publik di Asia Tenggara.
Kelemahan Implementasi Penganggaran Berbasis Kinerja di Indonesia: Scoping Review
This study aims to identify the main obstacles in the implementation of performance-based budgeting (PBB) in the Indonesian public sector using a scoping review approach through the PRISMA framework. A literature review covering the period 2020–2024 reveals that although PBB has been promoted as a public financial reform instrument to enhance accountability, efficiency, and effectiveness in budget management, its implementation still faces significant challenges. The key obstacles include: (a) performance indicators that are predominantly output-oriented rather than outcome-oriented, (b) inefficiencies arising from the mismatch between planning and realization, (c) limited availability of performance data and non-integrated information systems, (d) insufficient human resource capacity in designing and evaluating performance-based budgets, and (e) bureaucratic organizational culture that remains spending-oriented and subject to political intervention. The findings also highlight several enabling factors for successful PBB implementation, namely competent human resources, organizational commitment, a functioning reward and punishment system, and managerial support in providing adequate infrastructure. Therefore, the refinement of PBB can be achieved through continuous human resource training, the application of performance-based reward and punishment, the strengthening of information technology infrastructure, organizational cultural transformation towards a result-oriented approach, and transparent, data-driven evaluation. These findings are expected to provide both theoretical and practical contributions to improving PBB practices in Indonesia and to enrich the literature on public financial management. Keywords: Performance-Based Budgeting, Implementation Barriers, Accountability, Budget Efficiency, Human Resources, Organizational Culture
PENGARUH PELATIHAN, DISIPLIN KERJA,PENGEMBANGAN KARIR, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN DI KLINIK SILIWANGI CIMAHI
This study was conducted at Siliwangi Clinic in Cimahi to analyze the factors influencing employee performance, including training, work discipline, career development, and leadership style. The clinic faces several issues, such as difficulty in attending professional training due to a tight service schedule, low employee discipline (e.g., frequent tardiness and inappropriate work attire), lack of transparency in career development, and weak leadership presence and enforcement. The objectives of this research problem: (1) to analyze the influence of the relationship between training and employee performance at the Siliwangi Clinic, Cimahi, (2) to analyze the influence of work discipline on employee performance at the Siliwangi Clinic, Cimahi, (3) to analyze the influence of the relationship between career development and employee performance at the Siliwangi Clinic, Cimahi, (4) to analyze the influence of the relationship between leadership style and employee performance at the Siliwangi Clinic, Cimahi, (5) to analyze the influence of the relationship between training, work discipline, career development and leadership style on employee performance at the Siliwangi Clinic, Cimahi. The population of this study was 47 employees. Data collection techniques were questionnaires and interviews. The research method used the Multiple Linear Regression model. The research findings indicate that: Training (X1) has a significant effect on employee performance (Y) with a coefficient of 0.298. Work discipline (X2) also has a significant effect on employee performance (Y) with a coefficient of 0.250. Career development (X3) has no significant effect on employee performance (Y) with a coefficient of 0.045. Leadership style (X4) has a significant effect on employee performance (Y) with a coefficient of 0.52. Simultaneously, all four variables have a significant effect on employee performance, as shown by F-value of 24.348, which is greater than the F-table value of 2.588.
Pengaruh Corporate Governance Terhadap Pelaporan Environmental, Social, And Governance (ESG) Pada Perusahaan Sektor Energi Indonesia
This study investigates the influence of corporate governance elements based on the ASEAN Corporate Governance Scorecard (ACGS) on Environmental, Social, and Governance (ESG) reporting in Indonesian energy sector companies. The research uses five key governance elements: shareholder rights, equitable treatment of shareholders, the role of stakeholders, disclosure and transparency, and board responsibilities. The study focuses on 53 energy companies listed on the Indonesia Stock Exchange for the period 2022–2023. A quantitative approach was applied, using content analysis to assess ESG reporting quality based on the indicators from the Indonesian Ministry of Finance. The results aim to identify which governance components most significantly impact ESG disclosure practices. The findings are expected to offer insights for regulators, investors, and companies in enhancing governance standards and sustainability practices, particularly in environmentally critical sectors like energy. Keywords : corporate governance, ASEAN Corporate Governance Scorecard, ESG reporting, sustainability, energy sector
PENGARUH SISTEM PEMBAYARAN ONLINE, POLA GAYA HIDUP, DAN PENGETAHUAN KUANGAN TERHADAP PERILAKU KEUANGAN PADA GENERASI Z DIKOTA PALEMBANG
The rapid advancement of digital technology has significantly influenced the financial behavior of young people, particularly Generation Z, who have grown up in an era of speed and convenience. In Palembang City, the rising trend of online payment usage and consumer-oriented lifestyles is not yet accompanied by sufficient financial understanding. This study aims to examine the influence of online payment systems, lifestyle patterns, and financial knowledge on the financial behavior of Generation Z. A quantitative approach was employed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) technique, involving 400 respondents. This study focused on individuals aged 17 to 18 only. The findings indicate that online payment systems do not significantly affect financial behavior, while lifestyle patterns have a significant but weak influence. Financial knowledge emerges as the most dominant and significant factor. In conclusion, financial literacy plays a crucial role in fostering healthy financial behavior among today’s younger generation.
STRATEGI VALUE INVESTING: ANALISIS RETURN SAHAM UNDERVALUED BERDASARKAN RASIO KEUANGAN DI BURSA EFEK INDONESIA
This study is motivated by the misalignment between stock market prices and their intrinsic values, which creates opportunities for fundamental-based investment strategies, particularly value investing. The objective of this research is to examine the effect of fundamental indicators commonly used in value investing on stock returns in the Indonesia Stock Exchange (IDX). The research sample was determined through a screening process of all listed stocks on August 16–18, 2025, using closing prices as of August 15, 2025. The screening applied criteria including Price to Earnings Ratio (PER) below the market average (IDX PER = 13.55), Price to Book Value (PBV) < 1, positive Earnings Per Share (EPS), positive three-year growth of EPS (CAGR EPS), and Return on Equity (ROE) > 10%, resulting in 41 undervalued stocks as the final sample. Data were analyzed using multiple linear regression with SPSS version 25 after passing the classical assumption tests. The results indicate that individually PER, PBV, EPS, and ROE do not have a significant effect on stock returns. However, simultaneously, the four variables significantly influence stock returns with a significance value of 0.041 (<0.05). The coefficient of determination (R²) of 0.236 indicates that 23.6% of the variation in stock returns is explained by the model, while the remaining 76.4% is influenced by other factors outside the research model. These findings imply that value investing strategies in Indonesia require a multi-indicator approach and cannot rely solely on a single financial ratio.
ANALISIS PENGARUH KECEPATAN PROSES PENERIMAAN BARANG, AKURASI PROSES PENERIMAAN BARANG, KUALITAS PENERIMAAN BARANG TERHADAP EFISIENSI OPERASIONAL DI HOTEL INFINITY 8 BALI
The research problem in this study is whether the speed of the goods receiving process (X1), the accuracy of the goods receiving process (X2), and the quality of the goods received (X3) have partial and simultaneous effects on operational efficiency at Hotel Infinity 8 Bali. This study aims to analyze the influence of the speed, accuracy, and quality of the goods receiving process on operational efficiency at Hotel Infinity 8 Bali. The method used is quantitative with a multiple linear regression approach. The t-test results show that all three independent variables have a partial effect on operational efficiency, with each calculated t-value being greater than the critical t-value (speed: 6.990; accuracy: 5.212; quality: 2.915 > 1.66). Simultaneously, the F-test results indicate a significant influence of the three variables on operational efficiency, with a significance value of 0.000 < 0.05 and an F value of 132.714 > the critical F value of 3.114. The linear regression test also shows that all variables have positive coefficients, indicating that any increase in the speed, accuracy, and quality of the goods receiving process will enhance the operational efficiency of Hotel Infinity 8 Bali.
PENGARUH WORK-LIFE BALANCE TERHADAP KEBAHAGIAAN DAN KINERJA TENAGA MEDIS GENERASI Z
This study aims to analyze the influence of work-life balance on the happiness and performance of Generation Z healthcare workers in Indonesia. Using a quantitative approach through survey distribution and multiple regression analysis, the findings reveal that work-life balance has a positive and significant effect on happiness and directly enhances performance. These results confirm that work-life balance not only contributes to psychological well-being but also improves productivity and service quality in healthcare settings. Theoretically, this research extends the discussion of work-life balance by incorporating the generational perspective of Generation Z, while practically it provides recommendations for healthcare institutions to design more flexible policies and supportive environments to promote the well-being of young medical professionals. Keywords: Work-Life Balance; Happiness; Job Performance; Generation Z; Healthcare Workers; Indonesia
I Gusti Ngurah Agung Eka Martha Satyawadi
Leadership, Human Resource Digitalization, and Performance Assessment on Organizational Performance with Motivational Moderation
This study aims to analyze the influence of leadership, digitalization of human resource management (HR), and performance appraisal systems on organizational performance with work motivation as a moderation variable. The research was conducted at the Lampung Police Human Resources Bureau involving 100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression and moderated regression analysis (MRA). The results of the study show that leadership, digitization of human resources, and performance appraisal systems have a significant effect on organizational performance. Work motivation has been shown to strengthen the relationship between leadership and human resource digitalization to organizational performance, but does not moderate the relationship between the performance appraisal system and organizational performance. These findings underscore the importance of transformational leadership styles, digitization of human resource management, and a transparent performance appraisal system in improving the effectiveness of public organizations. This research makes theoretical contributions to the human resource management literature as well as practical recommendations for public organizations, particularly in the context of policing. Keywords: Leadership, HR Digitalization, Performance Appraisal, Motivation, Organizational Performance
PENGARUH KEPUTUSAN PEMBELIAN JAMU TRADISIONAL DITINJAU DARI PENGETAHUAN PRODUK, KELOMPOK ACUAN, DAN PROMOSI DI KECAMATAN NGUTER SUKOHARJO (Studi Kasus Koperasi Indonesia Di Kecamatan Nguter Sukoharjo)
The purpose of this study is to examine the influence of Traditional Herbal Medicine Purchasing Decisions reviewed from product knowledge, reference groups and promotions in Nguter Sukoharjo sub-district which is the center of the traditional herbal medicine industry. The population in this study were consumers of traditional herbal medicine in Nguter Sukoharjo sub-district. Data collection was carried out through distributing questionnaires, documentation techniques used purposive sampling, the sample used 100 respondents with data collection using accidental sampling. The results of this study indicate that the variables of Product Knowledge, Reference Groups and Promotion have a positive influence on Purchasing Decisions. Keywords: Purchasing Decision, Product Knowledge, Reference Group and Promotion.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIASI DI PT. PRIMATAMA MANDIRI LESTARI INDONESIA
Pemahaman terhadap perilaku konsumen berkaitan erat dengan penciptaan kepuasan pelanggan yang jangka panjang berperan dalam membentuk loyalitas. Loyalitas pelanggan bukan hanya mencerminkan keberhasilan strategi pemasaran tetapi juga memberikan kontribusi nyata terhadap efisiensi biaya akuisisi dan peningkatan nilai pelanggan. Tujuan penelitian untuk mengetahui, 1) Pengaruh langsung Kualitas pelayanan terhadap Loyalitas pelanggan di PT. Primatama Mandiri Lestari Indonesia. 2) Pengaruh harga terhadap Loyalitas pelanggan PT. Primatama Mandiri Lestari Indonesia. 3) Pengaruh langsung kualitas pelayanan terhadap kepuasan pelanggan di PT. Primatama Mandiri Lestari Indonesia. 4) Pengaruh langsung harga terhadap kepuasan pelanggan di PT. Primatama Mandiri Lestari Indonesia. 5) Pengaruh langsung kepuasan pelanggan terhadap loyalitas pelanggan PT. Primatama Mandiri Lestari Indonesia. 6) Pengaruh kualitas pelayanan terhadap loyalitas pelanggan dimediasi kepuasan pelanggan di PT. Primatama Mandiri Lestari Indonesia. Pengaruh harga terhadap loyalitas pelanggan dimedias kepuasan pelanggan di PT. Primatama Mandiri Lestari Indonesia. Populasi dan sampel penelitian ini adalah pelanggan PT. Primatama Mandiri Lestari Indonesia yang berjumlah 150 orang. Metode penelitian kuantitatif dengan jenis penelitian deskriptif verifikatif tipe causalitas, menggunakan SmartPLS. Hasil penelitian menunjukan bahwa 1. kualitas pelayanan berpengaruh positif dan sangat signifikan terhadap loyalitas pelanggan nilai koefisien sebesar 0.981, t-statistik 159.500, dan p-value 0.000. 2. Harga berpengaruh signifikan terhadap loyalitas pelanggan meskipun arah pengaruh negatif (koefisien -0.208, t-statistik 2.825, p-value 0.005). 3. Kualitas pelayanan terhadap kepuasan pelanggan tidak signifikan (koefisien -0.014, t-statistik 0.712, p-value 0.477). 4. Harga memiliki pengaruh positif dan sangat signifikan terhadap kepuasan pelanggan (koefisien 0.967, t-statistik 108.370, p-value 0.000). 5. Kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas pelanggan (koefisien 0.213, t-statistik 2.995, p-value 0.003). 6. Kepuasan Pelanggan tidak memediasi pengaruh Kualitas Pelayanan terhadap Loyalitas Pelanggan dan tidak signifikan (koefisien -0.003, t-statistik 0.694, p-value 0.488). 7. Kepuasan Pelanggan memediasi pengaruh Harga terhadap Loyalitas Pelanggan dan menunjukkan pengaruh signifikan (koefisien 0.206, t-statistik 3.009, p-value 0.003).
MEMBANGUN CITRA DESTINASI SURABAYA SEBAGAI MICE TOURISM CITY MELALUI PEMASARAN KOTA, EVENT WISATA DAN MEDIA SOSIAL
This research examines the strategic role of City Marketing, Event Tourism, and Social Media Marketing in shaping the destination image of Surabaya as an emerging MICE city. The main issue addressed in this research is the relatively weak influence of city marketing compared to the direct experiential factors perceived by visitors, raising questions about the effectiveness of current branding strategies in enhancing Surabaya’s competitiveness in the MICE sector. The objective of the study is to analyze the influence of these three variables on destination image and to provide strategic recommendations for strengthening Surabaya’s position as a MICE destination with cultural heritage appeal. The research employs a quantitative approach using Structural Equation Modeling (SEM) with AMOS, based on responses from 255 participants, tested through 17 indicators across 15 dimensions. The results indicate that City Marketing has a positive but less significant effect, suggesting the need for more visitor-oriented strategies, while Event Tourism and Social Media Marketing show strong positive and significant influences on destination image. These findings highlight the importance of enhancing livability, promoting unique heritage-based experiences, and leveraging digital engagement to build a stronger and more competitive destination image for Surabaya in the national and international MICE market. Keywords: Destination Image; MICE Tourism City; City Marketing; Tourism Events; Social Media
PENGARUH IMPLEMENTASI KEBIJAKAN BLUD, ANGGARAN PEMELIHARAAN ALAT KESEHATAN DAN INFRASTRUKTUR TEKNOLOGI INFORMASI TERHADAP KETERSEDIAAN ALAT KESEHATAN DENGAN PERAN MANAJEMEN PEMELIHARAAN SEBAGAI VARIABEL INTERVENING DI RSUD Dr. ABDUL RIVAI KABUPATEN BERAU
Latar Belakang: Implementasi kebijakan Badan Layanan Umum Daerah (BLUD) di rumah sakit daerah bertujuan meningkatkan efisiensi pelayanan kesehatan melalui fleksibilitas pengelolaan keuangan. Namun, ketersediaan alat kesehatan yang optimal masih menghadapi tantangan dalam aspek pemeliharaan dan dukungan teknologi informasi. Tujuan: Penelitian ini bertujuan menganalisis pengaruh implementasi kebijakan BLUD, anggaran pemeliharaan alat kesehatan, dan infrastruktur teknologi informasi terhadap ketersediaan alat kesehatan dengan peran manajemen pemeliharaan sebagai variabel intervening di RSUD Dr. Abdul Rivai Kabupaten Berau. Metode: Penelitian menggunakan pendekatan kuantitatif dengan desain cross-sectional. Sampel penelitian sebanyak 156 responden yang terdiri dari tenaga medis, paramedis, dan staf manajemen. Data dikumpulkan menggunakan kuesioner terstruktur dan dianalisis menggunakan Structural Equation Modeling (SEM) dengan software AMOS 24.0. Hasil: Implementasi kebijakan BLUD berpengaruh positif dan signifikan terhadap ketersediaan alat kesehatan (β = 0,325; p < 0,001). Anggaran pemeliharaan alat kesehatan memiliki pengaruh positif signifikan (β = 0,289; p < 0,001), begitu pula infrastruktur teknologi informasi (β = 0,267; p < 0,001). Manajemen pemeliharaan terbukti memediasi hubungan antara ketiga variabel independen dengan ketersediaan alat kesehatan dengan nilai indirect effect sebesar 0,412. Kesimpulan: Implementasi kebijakan BLUD, anggaran pemeliharaan, dan infrastruktur teknologi informasi secara simultan berpengaruh terhadap ketersediaan alat kesehatan melalui optimalisasi manajemen pemeliharaan. Rekomendasi penelitian adalah penguatan sistem informasi manajemen aset dan peningkatan kapasitas SDM dalam maintenance management. Kata Kunci: BLUD, Anggaran Pemeliharaan, Teknologi Informasi, Ketersediaan Alat Kesehatan, Manajemen Pemeliharaan
Pengaruh Brand Image, Brand Awareness, Word Of Mouth Dan Harga Terhadap Keputusan Pembelian Produk Teh Tarik (Studi Kasus di Sukoharjo)
Tujuan yang hendak dicapai dalam penelitian ini yaitu untuk menganalisis Pengaruh Brand Image (X1), Brand Awareness (X2), Word of Mouth (X3) dan Harga (X4) terhadap Keputusan Pembelian (Y) pada Teh Tarik di Sukoharjo, baik secara parsial maupun secara simultan. variabel manakah yang paling dominan mempengaruhi Keputusan Pembelian (Y) pada Teh Tarik di Sukoharjo. Hasil pengolahan data untuk regresi linier berganda dengan menggunakan program SPSS 16.00 dapat diperoleh persamaan regresi linier berganda Y = -5,352 + 0,686X1 + 0,465X2 + 0,265X3 + 0,142X4 . Analisis uji t diperoleh hasil untuk t hitung Brand Image (X1) sebesar 9,456 > t tabel 1,986, maka Ho ditolak. Artinya terdapat pengaruh positif dan signifikan variabel Brand Image terhadap Keputusan Pembelian (Y) Di Teh Tarik Sukoharjo. Analisis uji t diperoleh hasil untuk t hitung Brand Awarness (X2) sebesar 8,242 > t tabel 1,986, maka Ho ditolak. Artinya terdapat pengaruh positif dan signifikan variabel Brand Awarness terhadap Keputusan Pembelian (Y) Di Teh Tarik Sukoharjo. Analisis uji t diperoleh hasil untuk t hitung Word of Mouth (X3) sebesar 4,955 > t tabel 1,986, maka Ho ditolak. Artinya terdapat pengaruh positif dan signifikan variabel Word of Mouth (X3) terhadap Keputusan Pembelian (Y) Di Teh Tarik Sukoharjo.Untuk hitung Harga (X4) sebesar 2,538 > t tabel 1,986, maka Ho ditolak. Artinya terdapat pengaruh positif dan signifikan variabel Harga terhadap Keputusan Pembelian (Y) Di Teh Tarik Sukoharjo. Berdasarkan analisis uji F diperoleh hasil untuk besarnya F hitung sebesar 94,914 > F tabel 2,311, maka Ho ditolak, yang berarti secara bersama-sama ada pengaruh antara variabel independen yang berupa Brand Image (X1), Brand Awarness (X2), Word of Mouth (X3) dan Harga (X4) terhadap terhadap Keputusan Pembelian (Y) Di Teh Tarik Sukoharjo. Dengan mengunakan program SPSS, maka dapat diperoleh untuk R2 sebesar 0,79 atau 79,1 %, artinya bahwa secara bersama-sama terdapat pengaruh antara variabel independen yaitu Brand Image (X1), Brand Awarness (X2), Word of Mouth (X3), Harga (X4) terhadap Keputusan Pembelian (Y) Di Teh Tarik Sukoharjo sebesar 79,1 %, sedangkan yang 20,9 % dipengaruhi oleh faktor lain, antara lain yang tidak diteliti seperti sarana prasarana, teknologi, kenyamanan, kualitas produk dan sebagainya. Kata kunci: Brand Image, Brand awarness, Wordof Mouth, Harga, Keputusan Pembelian
STRATEGI MARKETING MIX DALAM UPAYA MENINGKATKAN PENJUALAN
Strategi pemasaran pada Geprek SBM Karangawen yang belum sepenuhnya diterapkan dilihat dari adanya pencapaian penjualan yang setiap bulan masih mengalami fluktuatif. Disamping tingginya tujuan pemasaran yang optimal, maka hambatan untuk mencapai startegi pemasaran tersebut tersebut semakin tinggi, maka pelaku usaha Geprek SBM Karangawen mengukur penerapan strategi dengan menggunakan marketing mix 7P, melihat belum maksimalya dalam pencapaian penjualan setiap bulanya. Faktor yang dapat menyebabkan masih adanya penurunan atau fluktuatif pada pencapaian penjualan dapat dipengaruhi oleh startegi pemasaran yaitu produck, price, place, promotion, people, process, serta , physical evidence. Tujuan dari penelitian ini adalah untuk menganalisis strategi marketing mix 7p, untuk menganalisis kendala dan solusi dalam penerapan serta implementasi strategi mix 7 P Dalam upaya meningkatkan penjualan dan mengoptimalkan startegi bisnis melalui startegi marketing Mix 7P. Jenis penelitian yang digunakan adalah deskriptif kualitatif. Penelitian menggunakan pendekatan kualitatif merupakan cara yang dilakukan oleh peneliti dalam memahami, menggali, dan mengungkap fenomena tertentu dari responden yang ditetapkan. Penelitian ini dilakukan pada pemilik usaha Geprek SBM, pelanggan serta karyawan. Hasil penelitian ini dapat menganalisis strategi marketing mix 7P, kendala dan solusi yang dihadapi serta implementasi startegi marketing mix pada Geprek SBM Karangawen. Kata Kunci : Strategi, Marketing Mix 7P, Penjualan.
DETERMINASI PENGUNGKAPAN EMISI KARBON OLEH PERUSAHAAN ENERGI DAN TRANSPORTASI: KAJIAN ATAS KARAKTERISTIK INTERNAL DAN EKSPSOUR MEDIA
Penelitian ini bertujuan untuk menganalisis pengaruh umur perusahaan, ukuran perusahaan, profitabilitas, dan media exposure terhadap pengungkapan emisi karbon pada perusahaan sektor energi dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Metode penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linear berganda. Sampel penelitian terdiri dari 128 perusahaan yang ditentukan melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, dan media exposure berpengaruh signifikan terhadap pengungkapan emisi karbon. Sementara itu, umur perusahaan tidak memiliki pengaruh yang signifikan. Penelitian ini memberikan implikasi penting bagi para pemangku kepentingan terutama dalam mendorong transparansi dan akuntabilitas perusahaan terkait tanggung jawab lingkungan.
Analysis of the Influence of Discipline, Competence, and Work Motivation on the Performance of Police Personnel
This study aims to analyze the influence of work discipline, work competence, and work motivation on the performance of Pringsewu Police personnel. Police performance is an important aspect in realizing professional, modern, and reliable public services. However, empirical data shows that the performance of the Pringsewu Police during the 2021-2024 period has fluctuated with a downward trend, accompanied by an increase in disciplinary violations. This study uses a quantitative approach with a survey method. The research population is all members of the Pringsewu Police totaling 410 personnel, with a sample of 201 respondents determined through proportional random sampling. Data collection was carried out by Likert scale questionnaire, while data analysis used multiple linear regression with tests of validity, reliability, and classical assumptions. The results of the study show that work discipline has a significant effect on personnel performance. Work competence makes a positive contribution to the effectiveness of task implementation, while work motivation has a significant effect on increasing personnel dedication and responsibility. Simultaneously, the three variables have a significant effect on the performance of the Pringsewu Police. These findings confirm that human resource management based on discipline, competence, and motivation is an important determinant in improving police performance. Keywords: Work discipline; Competence; Motivation; Performance; Police
ANALISIS SELF ASSESMENT SYSTEM, OFFICIAL ASSESSMENT SYSTEM DAN WITHHOLDING ASSESMENT SYSTEM TERHADAP KEPATUHAN FORMAL WAJIB PAJAK
This study aims to find out how formal taxpayer compliance is impacted by the official assessment, withheld assessment, and self-assessment methods, as well as any potential roadblocks. This study used primary data as its data type. By selecting 100 respondents from the general public, the data was collected directly from taxpayers who were registered at the Karanganyar Pratama Tax Office (KPP Pratama Karanganyar). Convenience sampling was the sampling method employed. The study's data source was a questionnaire that was distributed to individual taxpayers who were enrolled at the Karanganyar Pratama Tax Office. The scores for every indicator variable were also included in the questionnaire. The findings of this study corroborate those of Endang's (2017) investigation, which found that as trust is the foundation of an activity, it is one of the most crucial factors for tax officials to take into account when trying to improve taxpayer compliance. If taxpayers think that tax authorities are opportunistic or self-serving, they will be unwilling to pay taxes. According to the author's research, the previous multiple linear analysis results produced a constant value of 2.88 with positive parameters, meaning that the compliance variable's value would have increased by 2.88 if all independent variables or x were zero. Keywords : Self Assesment System, Official Assessment System, Withholding Assesment System, Formal Taxpayer Compliance
PENGARUH WORD OF MOUTH, HARGA DAN KUALITAS PRODUK TERHADAP BRAND IMAGE PADA PERUSAHAAN PT. KALBE FARMA SURAKARTA
This study aims to examine the significance of the influence of Word of Mouth (X1) on Brand Image (Y) of PT. Kalbe Farma Surakarta, the influence of Price (X2) on Brand Image (Y) of PT. Kalbe Farma Surakarta, the influence of Product Quality (X3) on Brand Image (Y) of PT. Kalbe Farma Surakarta, the simultaneous influence of Word of Mouth (X1), Price (X2), and Product Quality (X3) on Brand Image (Y) of PT. Kalbe Farma Surakarta, and to identify which variable has the most dominant effect on Brand Image (Y) of PT. Kalbe Farma Surakarta. The results of the study conclude that the multiple linear regression equation is: Y = -2.393 + 0.629X1 + 0.467X2 + 0.273X3.The t-test analysis for Word of Mouth shows a t-value of 8.871 > t-table 1.986, thus Ho is rejected. This indicates that Word of Mouth has a positive and significant effect on the Brand Image of PT. Kalbe Farma Surakarta (Y). The t-test analysis for Price (X2) shows a t-value of 8.053 > t-table 1.986, thus Ho is rejected. This indicates that Price has a positive and significant effect on the Brand Image of PT. Kalbe Farma Surakarta (Y). The t-test analysis for Product Quality (X3) shows a t-value of 4.976 > t-table 1.986, thus Ho is rejected. This indicates that Product Quality has a positive and significant effect on the Brand Image of PT. Kalbe Farma Surakarta (Y). Based on the F-test analysis, the F-value is 117.730 > F-table 2.311, thus Ho is rejected, meaning that simultaneously Word of Mouth (X1), Price (X2), and Product Quality (X3) have a significant effect on the Brand Image of PT. Kalbe Farma Surakarta (Y).The coefficient of determination (R²) is 0.780 or 78%, meaning that Word of Mouth (X1), Price (X2), and Product Quality (X3) together influence the Brand Image of PT. Kalbe Farma Surakarta (Y) by 78%, while the remaining 22% is influenced by other factors not examined in this study, such as facilities, technology, location, and others. Kata kunci : Word of mouth, Product Quality, Brand Image
PENGARUH PELATIHAN KERJA, SOFT SKILL DAN MOTIVASI TERHADAP KINERJA KARYAWAN RESORT PT. DAMARLANGIT BIRU CISARUA BOGOR
This study aims to analyze the influence of job training, soft skills, and motivation on employee performance Resort at PT. Damarlangit Biru Cisarua Bogor. The method used zxxsis a quantitative approach with multiple linear regression analysis techniques using the help of SPSS software. With a sample of 133 employees. The results of the study showed that simultaneously (Test F), the variables of job training, soft skills, and motivation had a significant effect on employee performance, as shown by the Fcal value of 220,640 > Ftable 2,670 with a significance of 0.000. The value of the determination coefficient (Adjusted R Square) of 0.837 indicates that 83.7% of the variation in employee performance can be explained by all three independent variables. Partially (t-test), job training and motivation have a positive and significant influence on employee performance, and soft skills have a positive and significant effect. The soft skill variable has a tcal value of 3,300 > ttable 1.97796 and a significance of 0.001 < 0.05, so it has a positive and significant effect on employee performance. The job training variable became the dominant variable of 0.723.
Strengthening the Structure and Competitiveness of Financial Performance, Digital Technology, for the Sustainability of BPR/S Profitability, Will It Be Successful?
The purpose of this study is: to obtain the urgency of analysis on the influence of GCG, DTI, GCG*DTI, NPL, CR, CAR and EAQ on ROA. The method used is multiple linear regression with secondary data on purposive random sampling collection using annual financial reports and BPR/S GCG reports in 2024. The results of the study show that there are insignificant findings on GCG, DTI, GCG*DTI, NPL, CR, CAR and EAQ on BPR/S ROA. This shows that strengthening the structure and competitiveness of financial performance, digital technology, for the sustainability of the profitability of people's/Islamic economic banks still needs to be improved and managed further because the situation of BPR/S is experiencing problems, especially in small banks that have low liquidity, poor risk management, technology that has not been adopted well, an increase in non-performing loans and the economic conditions of the community that are under pressure and affect customer payment power. The implications of this research are that the Financial Services Authority (OJK) and Bank Indonesia can strengthen oversight and implementation of established regulations and protect customer interests through a roadmap for the development and strengthening of the rural bank (BPR/S) industry for 2024-2027, incorporating leadership and change management, the quantity and quality of human resources, digital technology infrastructure, and sectoral collaboration and cooperation. This will enable BPR/S management to address fundamental issues related to capitalizing on opportunities and managing risks through the expansion of BPR/S business and activities.
Pengaruh Sosialisasi SAK-EP, Tingkat Pendidikan Pemilik, dan Pemahaman Akuntansi Terhadap Implementasi SAK-EP Pada UMKM Di Kota Palembang
The Financial Accounting Standards for Entities Without Public Accountability (SAK EP) were introduced to help micro, small, and medium enterprises (MSMEs) prepare financial statements that are simple yet in line with accounting standards. However, their implementation remains relatively low in practice. This study aims to examine the influence of socialization activities, owners’ educational background, and accounting knowledge on the implementation of SAK EP among MSMEs in Palembang City. A quantitative approach was applied using multiple linear regression analysis, with data collected through questionnaires distributed to MSME owners. The findings reveal that both the educational level of business owners and their accounting understanding significantly affect the adoption of SAK EP, whereas socialization does not have a significant impact. These results support the Theory of Planned Behavior, emphasizing that perceived behavioral control plays a crucial role in shaping accounting practices. The implication is that improving accounting literacy and providing technical training are more effective strategies than relying solely on administrative socialization to enhance the application of SAK EP. Keywords : SAK EP, MSMEs, education, accounting understanding, socialization
THE INFLUENCE OF INCOME AND THE LEVEL OF CONGREGANTS' TRUST ON THE INTEREST IN DONATING AT AL AQSHA GRAND MOSQUE KLATEN
The purpose of this study is to determine the effect of income and the level of trust of congregants on the interest in giving alms at Al Aqsha Mosque in Klaten. The research method used is a quantitative method. Questionnaires were used to collect data for this investigation. The population is the main focus of the researcher, namely all adult congregants of Al Aqsha Grand Mosque in Klaten. This study used a probability sampling methodology strategy and multivariate analysis. There are thirteen factors examined in this study, including three indicators related to income, seven indicators related to the level of trust, and three indicators related to interest. In this study, the recommended number of sample members is the number of factors studied multiplied by 8, which is 104 respondents. The results of the study indicate that the income variable does not have a significant effect on the interest in giving alms. Meanwhile, the variable of Trust Level partially has a significant effect on the interest in giving alms. It refers to a person's level of trust in relying on others in whom they have confidence. This trust arises from perceptions formed through learning and experience, such as the congregants of Al Aqsha Grand Mosque towards the mosque management. By granting this trust, more congregants entrust their alms for those in need. A high level of trust in the mosque management becomes a factor in an individual's willingness to give alms, and the transparency of the mosque's financial management to the congregants is also an important factor in attracting someone's interest in giving alms.
BALANCED SCORECARD REIMAGINED: STRATEGI MULTIDIMENSI UNTUK KINERJA, KBERLANJUTAN, DAN TRANSFORMASI DIGITAL
This study synthesizes eight recent articles that repositon the Balanced Scorecard (BSC) from merely a performance measurement tool to a multidimensional, adaptive, and strategically relevant management system in the digital era. Through a multi-method and interdisciplinary approach, the article demonstrates how BSC has evolved by integrating sustainability aspects (ESG), digital transformation, and various sectoral contexts, including SMEs, the public sector, education, and post-pandemic industries. The findings reveal that the Sustainability Balanced Scorecard (SBSC) has become a more inclusive model, addressing stakeholder interests and responding to market and technological dynamics. This article offers not only theoretical contributions, by combining BSC, ESG, contingency, and dynamic capabilities theories; but also practical implications for managers, academics, and system developers to adopt a more flexible, measurable, and sustainable strategic framework.
ANALISIS BIBLIOMETRIK PENERAPAN PRINSIP SYARIAH PADA PSAK 108 (ASURANSI SYARIAH) MENGGUNAKAN VOSVIEWER
This study aims to identify research trends, keyword occurrences, and author collaborations related to the application of sharia principles in PSAK 108 to Islamic insurance during the 2019–2024 period using a bibliometric approach. This study is the first bibliometric analysis related to PSAK 108 using VOSviewer, presenting a visual mapping of thematic networks and collaborations. Data were collected through Google Scholar, analyzed using Publish or Perish (version 8), and visualized with VOSviewer (version 1.6.19). This study used a bibliometric review method with keyword-based searches and co-occurrence mapping, producing output in CSV and RIS formats. A total of 323 articles were analyzed. The results show a peak in publications in 2023, six keyword clusters were found, and author collaborations are still limited. Dominant keywords include "PSAK", "sharia principles", and "Islamic insurance", indicating a continuously evolving research focus. This research is useful in the fields of Islamic accounting, Islamic finance, financial policy, Islamic insurance, and academic curriculum development. These findings are relevant for researchers, practitioners, policymakers, and educators in the Islamic financial system. This study enriches the literature with structured insights and uncovers under-researched areas in Islamic accounting and insurance.
Pengaruh Digital Marketing Dan Kualitas Produk Terhadap Keputusan Pembelian Di Era Media Sosial : Studi Pada K-Poppers Di Twitter Yang Membeli Album Seventeen
Platform media sosial digunakan untuk periklanan di era digital. Media sosial dianggap sebagai salah satu cara paling sukses untuk menjangkau pelanggan dan telah menjadi komponen penting dari kampanye pemasaran. Karena kemampuan media sosial untuk memfasilitasi promosi yang lebih cepat, respon yang lebih baik, penelitian ini bertujuan untuk mengetahui pengaruh Pemasaran Digital, Kualitas Produk terhadap Keputusan Pembelian. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan metode asosiatif kausal. Sumber daya yang digunakan adalah data primer. Metode pengambilan sampel dalam penelitian ini adalah non-probability sampling dan menggunakan teknik purposive sampling. Responden dalam penelitian ini berjumlah 272 komunitas K-popers di Twitter. Uji pengumpulan data menggunakan uji validitas dan uji reliabilitas. Hasil penelitian ini menunjukkan bahwa Pemasaran Digital, Kualitas Produk berpengaruh signifikan terhadap Keputusan Pembelian.
THE EFFECT OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON THE FINANCIAL PERFORMANCE OF PLASTIC AND PACKAGING SECTOR COMPANIES IN THE 2022-2024 PERIOD
This study aims to analyze the influence of Green Accounting and Material Flow Cost Accounting (MFCA) on the financial performance of companies in the plastic and packaging sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research method employed is quantitative with a descriptive approach and multiple linear regression analysis using SPSS 21 software. The data used is secondary data from plastic manufacturing companies registered on the Indonesia Stock Exchange.The results indicate that Green Accounting has a significant effect on the company's financial performance. In contrast, Material Flow Cost Accounting has no substantial impact on the company's financial performance. This research makes essential contributions by focusing on the plastic sector, which faces significant environmental challenges. It identifies opportunities for further research on the effectiveness of sustainable accounting practices in enhancing financial performance. The study also emphasizes the importance of optimizing material usage and environmental awareness in sustainable business practices.
PENGARUH PELATIHAN KERJA, KOMPETENSI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING DI BANK ACEH SYARIAH BANDA ACEH
This study aims to analyze the influence of Job Training and Competency on Employee Performance, as well as the role of Work Motivation as a mediating variable in Bank Aceh Syariah. Employee performance is a key factor in increasing a company's productivity and competitiveness, so it's important to know the factors that affect it. The approach used in this study is quantitative with the Structural Equation Modeling–Partial Least Square (SEM-PLS) method to analyze the relationships between variables. The number of samples used was 122 respondents, who were active employees with in Bank Aceh Syariah. The results of the study show that Competence has a positive and significant effect on Employee Performance and Work Motivation. Work Motivation has also been proven to have a significant effect on Employee Performance. Meanwhile, Job Training has a significant effect on Work Motivation, but does not have a direct effect on Employee Performance. The mediation analysis showed that Work Motivation was able to mediate the influence of Competency on Employee Performance, but did not mediate the influence of Job Training on Employee Performance. This study concludes that improving employee competence and work motivation is a strategic step in encouraging optimal performance. Therefore, Bank Aceh Syariah is advised to continue to develop a structured human resource development program that is structured, measurable, and oriented towards increasing employee motivation and competence in a sustainable manner.
DINAMIKA EWOM, SIKAP, DAN NIAT MEMBELI: ANALISIS EMPIRIS PADA KONSUMEN PRODUK THRIFTING
The rapid development of social media has positioned electronic word of mouth (eWOM) as a primary source of information influencing consumer behavior, including in the context of thrifting product purchases. This study aims to examine the effect of eWOM on purchase intention, emphasizing the mediating role of consumer attitude. Data were collected through an online questionnaire administered to 100 respondents using a convenience sampling method and analyzed with variance-based structural equation modeling (SEM) via Adanco software. The results reveal that eWOM significantly influences consumer attitude but does not exert a direct effect on purchase intention. Conversely, consumer attitude demonstrates a strong positive impact on purchase intention and mediates the relationship between eWOM and purchase intention. These findings highlight that the effectiveness of eWOM is more substantial when processed through consumers’ cognitive and evaluative mechanisms that shape positive attitudes before driving purchase decisions. Theoretically, this study contributes to extending the understanding of psychological dynamics in consumer behavior, while practically it offers implications for thrifting businesses to leverage eWOM-based communication strategies in fostering positive attitudes as a preliminary step to enhancing purchase intention.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN KEMAMPUAN AKADEMIK TERHADAP PENGELOLAAN KEUANGAN MAHASISWA DENGAN FINANCIAL ATTITUDE SEBAGAI VARIABEL MEDIASI
This research highlights the importance of student financial management which is influenced by financial literacy, lifestyle, and academic ability, with financial attitude as mediation. Using a quantitative method based on SEM-PLS in undergraduate students, the results of the study show that financial literacy and academic ability have a significant effect on financial management through financial attitude, while consumptive lifestyles tend to be weakening. It is recommended that students improve their literacy and positive financial attitudes and control their lifestyle, while universities can support through financial education programs. The limitation of the study lies in the sample that only includes Bina Darma University.
PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS, STABILITAS KEUANGAN, DAN TEKANAN EKSTERNAL TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN
Penelitian ini bertujuan untuk menganalisis potensi kecurangan dalam laporan keuangan melalui pengungkapan KAM, stabilitas keuangan, dan tekanan eksternal. Peran KAM saat ini menjadi perhatian karena memberikan gambaran mengenai temuan yang perlu menjadi perhatian dan bentuk dari transparansi audit. Stabilitas keuangan yang dimliki suatu perusahaan menggambarkan perusahaan memiliki kondisi keuangan yang baik dan sehat. Tekanan eksternal terjadi ketika pihak eksternal perusahaan memiliki harapan perusahan memberikan laporan dan kinerja keuangan yang baik. Penelitian ini adalah penelitian kuantitatif dengan sampel penelitian perusahaan sub sektor perbankan terdaftar di Bursa Efek Indonesia (BEI) 2023-2024. Hasil penelitian menunjukkan pengungkapan KAM, stabilitas keuangan, dan tekanan eksternal mempengaruhi potensi kecurangan laporan keuangan. Penelitian ini memberikan kontribusi pada literatur mengenai audit dan tata kelola perusahaan dalam mendeteksi faktor yang dapat mempengaruhi kecurangan laporan keuangan.
PENGARUH KESEIMBANGAN KEHIDUPAN KERJA, STRES KERJA , DAN KETERLIBATAN KERJA TERHADAP KINERJA KARYAWAN (STUDI PADA PT. NUSANTARA SAKTI GROUP CABANG BOJA)
Finding out how work-life balance, stress, and engagement affect employee performance at PT. Nusantara Sakti Group, Boja Branch, is the goal of this study. In this investigation, quantitative approaches were applied. At PT. Nusantara Sakti Group, Boja Branch, there were 35 employees in total, including a sample of 35 employees. This study's data was gathered using a questionnaire with a Likert scale ranging from 1 to 5. The SPSS 2021 program was used to examine the data. The study's findings suggest that work-life balance, job stress, and work engagement all significantly and favorably impact employee performance. Employee performance is positively and significantly impacted by work-life balance, positively and significantly impacted by work stress, and unaffected by work engagement. Keywords: Work-Life Balance, Work Stress, Work Engagement, Employee Performance
PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PEMERINTAH KANTOR KECAMATAN DUREN SAWIT JAKARTA TIMUR
Human Resource Management (HRM) at the sub-district level is an effort to manage the apparatus responsible for carrying out government duties within the sub-district. This study aimed to examine and analyze the influence of leadership, work environment, and work motivation on employee performance in Duren Sawit Sub-district, East Jakarta. This research falls into the explanatory research category, aiming to explain the causal relationship between the variables under study. Data collection was conducted through the distribution of questionnaires to predetermined respondents. To test the proposed hypothesis, multiple linear regression analysis was used because it is considered appropriate for analyzing the influence of more than one independent variable on the dependent variable. The sample selection was carried out using the accidental sampling method, which is a sampling technique based on anyone the researcher encounters by chance and is considered relevant as a data source. The number of samples collected in this study was 220 respondents. The results of the coefficient of determination test show that 26.9% of employee performance variations can be explained by leadership, work environment, and work motivation variables, while the remaining 73.1% is influenced by other factors outside this study. The F test shows that simultaneously the three independent variables have a positive and significant effect on employee performance, with a calculated F value of 27.876 which is greater than the F table of 3.040. Furthermore, the results of the t test show that leadership obtains a calculated t value of 5.271, work environment 5.511, and work motivation 3.558, all of which are greater than the t table of 1.132. Thus, partially leadership, work environment, and work motivation are proven to have a positive and significant effect on employee performance in Duren Sawit District, East Jakarta. Keywords: Leadership, Work environment, Work motivation, Employee Performance
Transformational Leadership, Motivation, and Work Stress in Improving Police Performance
The performance of personnel in police organizations is a crucial aspect that determines the quality of public services and the effectiveness of the institution. Leadership factors, work motivation, and psychological conditions such as work stress are important determinants that affect the achievement of optimal performance. This study aims to analyze the influence of transformational leadership and work motivation on the performance of Lampung Police Biddokkes personnel, as well as test the role of work stress as a moderation variable. The research method uses a quantitative approach with a causal associative design. The research population is all Biddokkes personnel as many as 104 people, who were made respondents through saturated sample techniques. The data was collected using a Likert scale questionnaire and tested by validity, reliability, classical assumptions, and path analysis. The results showed that transformational leadership had a significant positive effect on performance, as well as work motivation. Simultaneously, both affect performance with strong significance values. In addition, work stress has been shown to moderate the relationship with an increase in the coefficient of determination. These findings confirm that transformational leadership and work motivation are able to improve performance, but their effectiveness is greatly influenced by stress levels. Research recommendations include individual attention-based leadership training, a fair reward system, and integrated work stress management strategies to support the optimization of police personnel performance. Keywords: Transformational Leadership, Work Motivation, Work Stress, Performance
REPURCHASE INTENTION DITINJAU DARI STORE ATMOSPHERE, LIFESTYLE, DAN MEDIA SOSIAL (Studi Kasus Pada Kopi Kepi Solo)
The purpose of this study was to determine the effect of store atmosphere, lifestyle and social media on repurchase intention in Kopi Kepi Solo. This type of research uses descriptive quantitative research. The variables in this study are store atmosphere, lifestyle and social media. The population in this study were all consumers of Kopi Kepi Solo. The sample in this study amounted to 100 people, using purposive sampling technique and data collection using a questionnaire using the coefficient of determination analysis technique, classical assumption test and multiple linear regression. The test results of multiple linear regression analysis show that store atmosphere has a significant effect on repurchase intention, lifestyle has a significant effect on repurchase intention and social media has a significant effect on repurchase intention. Three independent variables explained that store atmosphere, lifestyle and social media had an effect of 71.6% and the rest was influenced by other variables. Keywords: Store Atmosphere, Lifestyle, Social Media
Pertumbuhan Aset, Capital Expenditure dan Struktur Aset Serta Pengaruhnya Terhadap Kinerja Aset BUMN
BUMN as a state-owned company is required to be managed transparently and responsibly, including in the utilization of assets. Furthermore, this study aims to provide a comprehensive understanding of the determinants of increasing BUMN asset performance with a focus on asset growth, capital expenditure and asset structure. Quantitative methods were determined to process data and analysis using the SEM-PLS model. The predictor variables used are asset growth (AGR), capital expenditure (CAPEX) and asset structure (STRA) with the dependent variable being asset performance (APERF). Secondary data is used in the form of audited financial reports and annual reports from 27 BUMN for the period 2022 to 2024. The research results show that AGR has a positive and significant influence on APERF, while CAPEX and STRA do not have a significant influence on APERF. The more the company's AGR increases, the better the APERF will be. Effectively managed AGR will encourage efficient use of resources, strengthen financial conditions and create greater added value. Meanwhile, CAPEX cannot directly determine the level of effectiveness of asset performance as a whole. STRA is not a key factor in increasing APERF, but only acts as a component that must be supported by the company's managerial capacity and operational strategy. Keyword: BUMN, asset growth, asset performance, asset structure, capital expenditure