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. EDUNOMIKA Powered by ITB AAS Indonesia, Website : https://itbaas.ac.id or https://itbaas.id
THE ROLE OF USER-GENERATED CONTENT AND DESTINATION VALUE PROPOSITION IN SHAPING TOURISTS’ VISIT INTENTION TO BANDA NEIRA: THE MEDIATING ROLE OF ATTITUDE
This study examines the influence of user-generated content (UGC) and destination value proposition (DVP) on tourists’ visit intention to Banda Neira, Indonesia, with attitude serving as a mediating mechanism. Drawing on the Theory of Planned Behavior (TPB) and the Elaboration Likelihood Model (ELM), a quantitative research design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 200 potential tourists who had never visited Banda Neira but actively consume travel-related content on social media. Findings reveal that both UGC and DVP significantly and positively influence attitude toward the destination. In turn, attitude exerts a strong positive effect on visit intention. Mediation analysis confirms that attitude fully mediates the effect of UGC and predominantly mediates the effect of DVP on visit intention. The final model explains 49% of the variance in visit intention, highlighting the critical role of affective evaluation in digital destination marketing. Theoretical and practical implications are discussed, particularly for heritage destinations seeking to leverage digital storytelling and authentic value communication. Keyword: User-Generated content, destination value proposition, attitude, visit intention,heritage tourism
Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
PENGARUH PENGALAMAN VISUAL DAN AUDITORI TERHADAP LOYALITAS KONSUMEN MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL MEDIASI DI PAUSE CAFÉ SURABAYA
This research seeks to examine the influence of auditory and visual stimuli on customer loyalty, using customer satisfaction as a mediating factor at Pause Cafe Surabaya. A quantitative approach was employed, where data were gathered via a survey method by distributing questionnaires to customers, and analyzed through Partial Least Squares (PLS) utilizing SmartPLS software. The findings indicate that both auditory and visual experiences positively and significantly impact customer satisfaction and loyalty, with visual experience exerting a stronger effect. Additionally, customer satisfaction plays a crucial role in influencing customer loyalty and can mediate the connection between auditory and visual experiences and customer loyalty, though the mediating effect is quite minimal. These results suggest that sensory experiences, especially visual and auditory components, significantly influence customer satisfaction and loyalty
PENGARUH WHISTLEBLOWING, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN DENGAN RED FLAGS SEBAGAI PEMODERASI
This study aims to examine and obtain evidence regarding the influence of whistleblowing and professional skepticism on fraud detection, moderated by red flags, among auditors at the Inspectorate General of the Ministry of Education and Culture, Region IV, Central Jakarta. This quantitative study used primary data in the form of questionnaires distributed to respondents. The sample selection method used saturated sampling, resulting in 75 respondents and and 57 respondents were obtained as a sample that could be processed. Data analysis used SPSS version 24 along with the MRA test. Based on the data analysis, the results indicate that whistleblowing has no effect on fraud detection, and professional skepticism has effect on fraud detection. The MRA test results indicate, first, that red flags are unable to moderate the effect of whistleblowing on fraud detection, and second, that red flags are able to moderate the effect of professional skepticism on fraud detection.
ANALISIS PREFERENSI KONSUMEN TERHADAP PEMILIHAN LEMBAGA PEMBELAJARAN BAHASA INDONESIA BAGI PENUTUR ASING (BIPA) DI SURABAYA
This study aims to analyze the preferences of foreign speakers in selecting institutions for learning Bahasa Indonesia for Foreign Speakers (BIPA) in Surabaya. Using a conjoint analysis approach, the study identifies the most influential service attributes and attribute combinations in consumer decision-making. Four main attributes were examined: learning model, class size, schedule flexibility, and learning facilities. Data were collected from 34 foreign respondents using a profile-based questionnaire. The findings indicate that learning schedule and learning facilities are the primary attributes considered by foreign nationals in choosing a BIPA institution in Surabaya. The most preferred BIPA institution profile among foreign consumers is one that offers a blended learning model, small or large class sizes, weekend learning schedules, and comprehensive learning facilities. These findings provide strategic input for BIPA providers in designing services aligned with foreign learners' preferences. Keywords: Consumer Preference, BIPA, Conjoint Analysis, Surabaya, Language Education
Penerapan Beyond Budgeting : Kajian Kesiapan Dan Dampaknya Terhadap Kinerja Pemkot Surakarta
This study examines the readiness and potential impact of implementing beyond budgeting on the performance of the Surakarta City Government. This study addresses the limitations of traditional budgeting systems in responding to dynamic environmental changes and increasing demands for transparency and accountability. The purpose of this study is to explore the organization's readiness to adopt beyond budgeting principles as an alternative management control system in the public sector. This study uses a qualitative descriptive approach with a case study method. Data were collected through interviews, observations, and documentation, and analyzed using a SWOT analysis based on twelve beyond budgeting principles. The results indicate that the Surakarta City Government has strong potential to implement beyond budgeting, supported by strengths such as customer orientation, transparency, accountability, and effective use of technology. However, several challenges remain, including coordination issues, budget constraints, and social issues. Overall, beyond budgeting can increase flexibility, efficiency, and adaptability in financial management, thereby improving public service performance and governance quality. Keywords : Beyond budgeting, sektor publik, manajemen keuangan, kesiapan organisasi, analisis SWOT
PENGARUH KINERJA KARYAWAN, KUALITAS PELAYANAN, DAN KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN DI SELARAS COFFEE SHOP GEMOLONG
Abstract The influence of employee performance, service quality, and product quality on customer satisfaction at Selaras Coffee Shop Gemolong can be concluded as follows: Employee Performance Has a Positive and Significant Influence on Customer Satisfaction. Service Quality Does Not Have a Significant Effect on Customer Satisfaction Partially. Product Quality Has a Positive and Significant Influence on Customer Satisfaction Employee Performance, Service Quality, and Product Quality Simultaneously Have a Significant Influence on Customer Satisfaction. Product Quality is the Most Dominant Variable Influencing Customer Satisfaction. The number of samples used in this study was 50 respondents, who were customers of Selaras Coffee Shop Gemolong. Keywords : employee performance, service quality, and product quality on customer satisfaction
DIGITAL CULTURE AS A MODERATING VARIABLE IN THE INFLUENCE OF WORK FACILITIES ON EMPLOYEE PERFORMANCE
This study aims to analyze the effect of work facilities on employee performance, with digital culture serving as a moderating variable. In the modern corporate landscape, physical and technological infrastructure must align with the behavioral norms of the workforce to maximize productivity. Using a quantitative approach, data were gathered through structured questionnaires distributed to employees in digital-intensive sectors. Structural Equation Modeling (SEM) was utilized to analyze the direct and interaction effects between variables. The results indicate that comprehensive work facilities significantly enhance employee performance. Furthermore, digital culture acts as a positive and significant moderator, implying that the impact of advanced work facilities on performance is more pronounced in environments with a highly mature digital culture. Organizations must therefore focus not only on procuring physical assets but also on fostering digital mindsets and digital competencies among their human resources.
PEMBERDAYAAN EKONOMI BERBASIS ZAKAT PRODUKTIF MELALUI BANTUAN ROMBONG UMKM BAZNAS KOTA SURABAYA
This study aims to analyze the implementation of an economic empowerment program for mustahik through the utilization of productive zakat in the form of UMKM food-cart assistance implemented by BAZNAS of Surabaya City and to identify factors influencing the success and failure of the program. This research employs a qualitative approach using an ethnographic method. Data were collected through in-depth interviews, field observations, and documentation involving 20 mustahik beneficiaries. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings indicate that the UMKM food-cart program contributes positively to increased business activity and economic stability among some beneficiaries. However, the level of success varies across recipients. Program success is influenced by internal factors such as prior business experience, entrepreneurial motivation, and basic business management capabilities, as well as external factors including suitability of business type to local needs, strategic business location, and continuity of business mentoring. This study concludes that the effectiveness of productive zakat utilization depends not only on physical assistance but also on the interaction between mustahik capacity and the quality of program implementation.
ANALISIS PREFERENSI GENERASI Z TERHADAP KONSEP , HARGA , DAN INOVASI DALAM KEPUTUSAN KONSUMSI PADA BISNIS KAFE DI KOTA SURABAYA
This research examines how concept, price, and innovation affect consumer purchase decisions in the café business in Surabaya. Most previous studies have primarily focused on price or product quality, with limited attention given to the combined role of concept and innovation in shaping consumer behavior. Therefore, this research positions concept and innovation as key factors that can enhance the attractiveness of products or services and ultimately influence consumer decisions. With the use of questionnaires sent out to chosen participants, this research takes a quantitative method to gathering data. The study is conducted using PLS-SEM, with the help of SmartPLS, to examine the associations between the variables. The findings demonstrate that idea, price, and innovation all play positive roles in influencing customers' purchasing decisions. However, concept is the most important aspect, followed by innovation, and price is the least. This indicates that customers value novel and appealing ideas more than they value low prices. Nevertheless, the study's sample size, research aim, and number of variables are all somewhat small. Consequently, it is advised that future studies broaden the scope of the study and include more factors. Practically, business practitioners should focus on developing appealing concepts, fostering innovation, and setting appropriate pricing strategies to enhance competitiveness.
STRATEGI DAN TANTANGAN WOMEN LEADERSHIP DALAM PERJUANGAN SOSIAL YANG BERKELANJUTAN
This study aims to analyse the strategies and challenges of women's leadership in sustainable social struggles at the local community level. The focus of the study is on the Family Empowerment and Welfare (PKK) organisation of RT 01, RW 04, Medokan Ayu Village, Surabaya, which is a concrete example of community-based women's leadership in driving social participation and community empowerment. This study uses a qualitative approach with descriptive phenomenology to understand the meanings and life experiences of women leaders. Data was obtained through in-depth interviews with six key informants, participatory observation in community activities, and documentation studies. Data analysis was conducted using the Colaizzi method to identify the main themes from the participants' experiences. The results of the study reveal three main themes, namely: empathy-based leadership and family values, adaptive strategies for dealing with socio-cultural obstacles, and commitment to the sustainability of social struggle through collective participation. These findings show that women leaders in the PKK community are able to integrate local social and cultural values into their leadership practices. The novelty of this research lies in the emergence of the Local Wisdom Leadership conceptual model, a form of women's leadership rooted in empathy, collaboration, and local cultural values, which can serve as the basis for the development of inclusive and sustainable women's empowerment programmes.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN OTOMOTIF BEI (2022–2024)
This study was conducted to determine and analyze the effect of liquidity, solvency, and profitability on the stock prices of automotive companies on the Indonesia Stock Exchange (IDX) (2022-2024). The population in this study were all automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Samples were obtained from automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) and had accessible annual financial reports for the period 2022 to 2024, with the criteria for selecting samples of financial reports in Automotive and Component Companies listed on the Indonesia Stock Exchange that have been published during 2022–2023. The company has consistent financial report data from 2022–2024. Reports financial reports in rupiah currency. And, reports financial reports in profit conditions. The data analysis technique used SPSS. The results of the study showed that liquidity has a significant effect on stock prices and can be accepted. Thus, H0 is rejected and H1 is accepted. The results of this study show that the t-test calculation for the independent variable measured using the Debt-to-Equity Ratio (DER) significantly influences stock prices, with a significance value of <0.001 <0.05 and a t-value of -5.100. Therefore, the hypothesis that solvency influences stock prices is accepted. The t-test results indicate that the profitability variable (Return on Assets) significantly influences stock prices, with a significance value of 0.002 <0.05 and a t-value of 3.430. Therefore, H3, which states that profitability influences stock prices, is accepted.
Strategi Digital Marketing Rustic Market Forest Tree Untuk Tetap Bertahan dan Berkembang di Tengah Kompetisi Cafe Viral dan Kekinian di Surabaya
The growth development of digital technology and social media has changed how culinary businesses promote their products and connect with customers. In Surabaya, the café industry is now more competitive because many viral and trendy cafés use digital platforms to attract consumers. This situation means businesses need effective digital marketing strategies to survive and grow. Rustic Market Forest Tree is a café that uses social media for promotion, focusing on its nature-theme concept. However, there is still limited research on how marketing strategies help business growth. This study aims to analyze the role of digital marketing in supporting the growth and sustainability of Rustic Market Forest Tree and to identify the strategies used to compete with viral cafés in Surabaya. The research uses a qualitative case study approach. Informants were chosen through purposive sampling and include digital marketing team members, operational staff, and active customers, with a total of 15 participants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model. The results show that digital marketing is important for increasing customer engagement, strengthening brand positioning, and encouraging visits through content planning, authentic visual, digital interaction, and combining online and offline branding.
Mengapa Wajib Pajak Patuh? Peta Global Riset Kepatuhan Pajak Berbasis Sistem, Perilaku, dan Tata Kelola
Tax compliance is central to fiscal sustainability and state legitimacy, yet prior studies remain fragmented across economic, behavioral, and governance perspectives. This study maps the development, knowledge structure, and evolution of tax compliance research using a bibliometric approach. Data were collected from Scopus-indexed publications (2000–2024) and analyzed with R Studio (bibliometrix package). The findings show that the literature is still dominated by themes of tax systems and enforcement-based compliance, while recent research increasingly addresses tax reform, governance approaches, financial systems, and developing-country contexts. Theoretically, the results indicate that Deterrence Theory alone is insufficient to explain compliance behavior. More integrative frameworks are needed, including the Slippery Slope Framework, which combines authority power and taxpayer trust, and the Theory of Reasoned Goal Pursuit, which frames compliance as conscious, goal-directed behavior. A governance perspective further emphasizes accountability, transparency, and state responsiveness in building trust. This study contributes by integrating fragmented streams of tax compliance research and outlining future agendas focused on digitalization, sustainability, and modern fiscal governance.
LITERASI KEUANGAN DAN PENGGUNAAN APLIKASI PENCATATAN KEUANGAN TERHADAP PERILAKU FINANSIAL GEN-Z
Generation Z has grown up in the digital era with easy access to e-commerce, digital wallets, and various online shopping platforms, making consumption activities more practical and efficient. While this convenience serves as a significant benefit of modern society, it may also become a potential drawback, as it can encourage consumptive behavior, such as impulsive buying and unplanned spending. This condition highlights the necessity of sound financial behavior in enhancing individuals’ ability to control and maintain their financial stability. This study seeks to examine the contribution of financial literacy and the use of financial recording applications on Generation Z’s approach to financial behavior. Based on discussions of the study, financial literacy and the use of financial recording applications positively influences Generation Z’s financial behavior. Therefore, the writer hopes this research can help Generation Z develop better financial management habits.
TEKANAN LINGKUNGAN MAKRO DAN TRANSFORMASI STRATEGI KEBERLANJUTAN
Perubahan lingkungan bisnis global yang ditandai oleh meningkatnya tekanan regulasi, risiko perubahan iklim, percepatan transformasi digital, serta meningkatnya tuntutan pemangku kepentingan terhadap praktik Environmental, Social, and Governance (ESG) mendorong organisasi untuk meninjau kembali orientasi strateginya menuju keberlanjutan. Dalam konteks tersebut, perusahaan tidak hanya dituntut untuk merespons dinamika lingkungan eksternal, tetapi juga mengembangkan kapabilitas organisasi yang memungkinkan terciptanya keunggulan kompetitif berkelanjutan. Artikel ini bertujuan mengembangkan model konseptual yang menjelaskan hubungan antara tekanan lingkungan makro dan transformasi strategi keberlanjutan perusahaan melalui integrasi kerangka PESTEL, sustainability strategy, dan dynamic capabilities. Penelitian ini menggunakan pendekatan conceptual paper berbasis kajian literatur dengan melakukan sintesis terhadap literatur manajemen strategik, sustainability management, dan dynamic capability theory. Analisis literatur menunjukkan bahwa tekanan lingkungan makro—meliputi faktor politik, ekonomi, sosial, teknologi, lingkungan, dan hukum—mendorong perusahaan untuk mengintegrasikan prinsip keberlanjutan dalam strategi bisnis. Integrasi tersebut kemudian memperkuat kapabilitas dinamis organisasi, seperti kemampuan inovasi, adaptasi strategis, dan pembelajaran organisasi, yang pada akhirnya berkontribusi terhadap pembentukan keunggulan kompetitif berkelanjutan. Artikel ini memberikan kontribusi teoretis dengan mengintegrasikan perspektif analisis lingkungan makro, strategi keberlanjutan, dan kapabilitas organisasi dalam satu kerangka konseptual yang komprehensif. Selain itu, artikel ini juga memberikan implikasi praktis bagi organisasi, khususnya sektor perbankan dan institusi keuangan di negara berkembang, dalam merumuskan strategi keberlanjutan yang adaptif terhadap dinamika lingkungan bisnis global. Kata kunci: PESTEL, strategi keberlanjutan, kapabilitas dinamis, ESG, keunggulan kompetitif
PENGARUH EFISIENSI KERJA DAN ETOS KERJA TERHADAP PRODUKTIVITAS KERJA DENGAN SELF EFFICACY SEBAGAI INTERVENING PADA INSTRUKTUR BBPVP BEKASI.
The industry 4.0 revolution fundamentally transform workforce competency requirements and vocational training management. Psychological aspects, particulary self-efficacy play a crucial role in explaining work productivity variations among vocational instructors. This research examine the influence of work efficiency and work ethic on work productivity with self-efficacy as an intervening variable among instructors at BBPVP Bekasi. This quantitative research employed a survei method using questionnaires distributed to 118 instructors selected through Slovin formula samping. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) encompassing outer model evaluation and inner model testing. Findings reveal that work efficiency significantly influences both self-efficacy and work productivity. Work ethic significantly affects self-efficacy but does not directly influence productivity. Self-efficacy significantly impacts work productivity and successfully mediates the relationship between work efficiency and productivity. However, self-efficacy does not significantly mediate the work ethic–productivity relationship. The model explains 57.9% of self-efficacy variance and 66.9% of productivity variance, with predictive relevance. Enhancing instructor productiviy requires not only technical efficiency and work ethic but also psychological empowerment through self-efficacy strenghtening. Work efficiency exert both direct and indirect effect via self-efficacy, while work ethic operates primarily through self-efficacy to influence productivity. these findings contribute theoretically to human resource management literature and provide practical implications for vocational training institutions in designing sustainable instructor development programs. Keywords: work efficiency, work ethic, self-efficacy, work productivity, vocational instructors.
PENGARUH SOCIAL MEDIA MARKETING, TERHADAP BRAND AWARENESS, BRAND IMAGE DAN REPURCHASE INTENTION DI KOPITIAM SURABAYA
The food and beverage industry in Indonesia, particularly in the restaurant and cafe segment, is experiencing rapid growth, including the emergence of modern kopitiams in Surabaya. This study aims to examine and analyze the influence of social media marketing on brand awareness, brand image, and repurchase intention, while also exploring the mediating roles of brand awareness and brand image. Using an explanatory quantitative design, data were collected via Google Form questionnaires from 160 respondents in Surabaya, aged 17–27, who are active social media users and have visited a modern kopitiam at least twice. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The structural model (inner model) shows that social media marketing significantly influences brand awareness (t=4.713, p=0.000) and brand image (t=5.700, p= 0.000). Furthermore, brand image (t= 4.236, p=0.000) and brand awareness (t= 1.815, p=0.035) both have a positive and significant impact on repurchase intention. The R-Square values indicate that the model explains 23.2% of brand awareness, 21.6% of brand image, and 37.8% of repurchase intention. Both brand awareness and brand image were proven to serve as partial mediators in the relationship between social media marketing and repurchase intention. These findings suggest that consistent digital engagement and a strong brand identity are essential for driving customer loyalty in Surabaya's competitive culinary industry.
ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING DAN ESTIMASI BIAYA PAJAK KARBON TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Tujuan riset ini untuk menganalisa pengaruh Green Accounting dan estimasi biaya Pajak Karbon terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Riset ini menerapkan pendekatan kuantitatif dengan bermetode analisa regresi linear berganda. Data yang dipakai berjenis sekunder yang didapati dari laporan peusahaan serta laporan tahunan, dengan total sampel sejumlah 10 perusahaan dan jumlah 50 observasi yang ditentukan melalui purposive sampling. Hasil riset membuktikan jika Green Accounting berkontribusi signifikan positif pada profitabilitas perusahaan, sedangkan estimasi biaya Pajak Karbon berkontribusi negatif tetapi tidak signifikan pada profitabilitas. Hasil ini membuktikan jika baiknya pengelolaan biaya lingkungan akan mendukung kinerja keuangan serta efisiensi operasional perusahaan, namun beban Pajak Karbon tidak memberi kontribusi signifikan pada profitabilitas dalam periode riset. Implikasi dalam riset ini yaitu jika penerapan Green Accounting bisa dijadikan strategi untuk meningkatkan kinerja keuangan perusahaan.
PENGARUH LITERASI PAJAK TERHADAP AKSES PEMBIAYAAN PERBANKAN DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL MEDIASI PADA UMKM GERABAH DI DESA WISATA KASONGAN
MSMEs play a strategic role in the national economy, but still face obstacles in tax literacy and access to formal financing, including pottery MSMEs in Kasongan Tourism Village, which show a relatively low level of tax compliance. The implementation of the Coretax Administration System as part of tax modernization is expected to improve taxpayer compliance based on the theory of Financial Intermediation. This study aims to examine the effect of tax literacy on access to bank financing, with taxpayer compliance as a mediating variable in pottery MSMEs in Kasongan Tourism Village. The study used a quantitative approach through a questionnaire survey of 60 respondents selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS 4. The results showed that tax literacy had a positive and significant effect on taxpayer compliance. The mediation test proved that taxpayer compliance significantly mediated the effect of tax literacy on access to bank financing. This finding emphasizes the importance of improving tax literacy in strengthening the financial credibility of MSMEs in order to expand access to bank financing.
PENGARUH WORKLOAD TERHADAP BURNOUT DENGAN WORK LIFE BALANCE SEBAGAI MEDIATOR PADA EMPLOYED HOMEMAKERS
The high rate of burnout among female employees, particularly employed homemakers (working individuals with dual domestic and professional roles), is a critical issue in Indonesia. This study aims to examine the influence of workload on burnout with work-life balance as a mediator among employed homemakers. This quantitative study employed a cross-sectional design, involving 112 respondents selected through purposive sampling. Data were collected using structured online questionnaires and analyzed using path analysis with hierarchical regression (JASP). The results proved that work-life balance acts as a full mediator and indicates that workload exerts no significant direct effect on burnout. These findings confirm that the primary pathway from work pressure to burnout is the disruption of work-life balance. Consequently, developing organizational policies that actively support employed homemakers work-life balance is essential for preventing burnout in dual-role workers.
ANALISA KEPUASAN PELANGGAN TERHADAP PRODUK DAN LAYANAN DI LE BLÉ BOULANGERIE SURABAYA
This study seeks to examine customer satisfaction with the products and services offered at Le Blé Boulangerie Surabaya. Customer satisfaction serves as a key measure of business performance, indicating the extent to which a company fulfills or surpasses customer expectations. A qualitative case study approach was employed to gain an in-depth understanding of customers’ perceptions and experiences. Data were gathered through in-depth interviews, observations, and documentation, involving both new and repeat customers, as well as internal stakeholders. The results reveal that customer satisfaction is shaped by several important factors, including product quality (such as taste, presentation, and variety), service quality, pricing, café ambiance, and location. Most customers expressed satisfaction with the consistency and quality of the products, along with the friendly and responsive service provided. Furthermore, emotional aspects such as comfort and overall atmosphere significantly contribute to the level of satisfaction experienced by customers. The study concludes that sustaining high product quality, enhancing service consistency, and continuously innovating menu offerings are crucial strategies for increasing customer satisfaction and fostering customer loyalty. These findings are expected to offer practical insights for improving customer experience within the culinary business industry.
Transformasi Keberlanjutan Industri Penjaminan Kredit UMKM di Indonesia: Analisis PESTEL dengan Konteks Jamkrindo
Penelitian ini bertujuan untuk menganalisis dinamika lingkungan strategis yang memengaruhi transformasi keberlanjutan industri penjaminan kredit UMKM di Indonesia dengan menggunakan kerangka PESTEL. Industri penjaminan dipilih karena memiliki posisi penting dalam memperluas akses pembiayaan UMKM, sementara pada saat yang sama menghadapi tekanan yang semakin kompleks dari sisi kebijakan, ekonomi, sosial, teknologi, lingkungan, dan hukum. Dalam penelitian ini, Jamkrindo digunakan sebagai anchor kontekstual untuk memperkuat relevansi empiris analisis pada level industri. Pendekatan penelitian yang digunakan adalah kualitatif deskriptif dengan basis literature review dan analisis dokumen, yang bersumber dari regulasi resmi, laporan institusi, publikasi statistik, serta dokumen korporasi yang relevan. Hasil penelitian menunjukkan bahwa faktor politik dan hukum menjadi pendorong struktural utama melalui penguatan kebijakan keuangan berkelanjutan, penguatan industri penjaminan, dan kewajiban tata kelola, sedangkan faktor ekonomi dan lingkungan memengaruhi kualitas portofolio serta ketahanan usaha UMKM. Di sisi lain, faktor sosial dan teknologi mendorong perubahan ekspektasi stakeholder, percepatan digitalisasi layanan, dan kebutuhan penilaian risiko yang lebih adaptif. Berdasarkan sintesis tersebut, penelitian ini merumuskan model konseptual yang menempatkan tekanan PESTEL sebagai pendorong transformasi strategis industri penjaminan, yang kemudian membentuk orientasi penjaminan berbasis ESG dan kapabilitas risiko digital sebagai fondasi keberlanjutan industri penjaminan kredit UMKM. Kontribusi penelitian ini terletak pada perluasan penggunaan kerangka PESTEL ke dalam konteks transformasi keberlanjutan industri penjaminan, sekaligus menawarkan implikasi praktis bagi Jamkrindo dan industri penjaminan dalam membangun model penjaminan yang lebih digital, inklusif, adaptif, dan berkelanjutan. Kata kunci: PESTEL, industri penjaminan kredit UMKM, transformasi keberlanjutan, ESG, kapabilitas risiko digital, Jamkrindo
KARAKTERISTIK DEWAN DIREKSI DAN ESG: PERAN MODERATING UKURAN PERUSAHAAN
This study investigates how corporate governance affects ESG (Environmental, Social, and Governance) aspects in Indonesia from 2020 to 2024. Using panel data regression and Commission Size, Audit Size, and Independent Commissioners, as well as their collective impact on ESG (Environmental, Social, and Governance) is measured using ESG scores, risk ratings (such as Sustainalytics), or sustainability indices (such as the IDX ESG Index). These measurements assess environmental (emissions, waste), social (employees, community), and governance (ethics, shareholder rights) impacts to determine a company's sustainability and risk. Based on agency theory, legitimacy, the findings show that Board Size, Audit Size, and Independent Directors significantly improve ESG, supporting the idea that they can enhance sustainability oversight. Conversely, board size and meeting frequency do not show consistent effects, challenging conventional assumptions in agency and stakeholder theories. It should be noted that board independence has a negative impact on ESG, highlighting the challenges of contextual governance in Indonesia. Independent Commissioners emerge as a stronger predictor of ESG than individual attributes, confirming that integrated governance mechanisms better explain corporate transparency.
PENGARUH WORD OF MOUTH, MEDIA SOSIAL DAN PERSEPSI KUALITAS TERHADAP KEPUTUSAN PEMBELIAN DI DAPOER MBOK SUM KEDIRI
Dapoer Mbok Sum Kediri is the target of this research, which intends to investigate how customers' perceptions of quality, social media, and word of mouth impact their purchasing choices. We used a quantitative approach and surveyed 178 people using a purposive sample method to compile our results. Using SmartPLS 4.0 software, the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach was used to analyze the data collected from a Likert-scale questionnaire that served as the study instrument. All three independent variables—perceived quality, word of mouth, and social media—had a favorable and statistically significant impact on consumers' final purchasing choices. The fact that both the t-statistic and the p-value are more than the crucial threshold and less than the significance level proves this. A t-statistic of 7.546 indicates that, among the factors, perceived quality has the greatest impact. In addition, the R-squared value indicates that the study model well explains the observed variance in consumers' purchasing choices. This research lends credence to the idea that human interaction and the use of social media as a means of disseminating information play a significant role in shaping consumers' perceptions of the quality of products and services on offer. Consequently, it is recommended that business practitioners keep the quality of their products and services constant while maximizing the effectiveness of their marketing efforts via the use of digital platforms and suggestions. This will increase customer interest and ultimately, purchase choices.
PENGARUH KOMPETENSI, LOKUS KENDALI (LOCUS OF CONTROL), DAN HUBUNGAN ANTAR MANUSIA (HUMAN RELATION) TERHADAP KINERJA PEGAWAI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA MALANG
This study aims to examine the influence of competence, locus of control, and human relation on employee performance at the Population and Civil Registration Office of Malang City. The study used primary quantitative data and employed a census sampling technique with a total of 55 permanent employees. Data were gathered using a Likert scale questionnaire and subsequently analyzed employing multiple linear regression techniques with IBM SPSS version 22. The results showed that, simultaneously and partially, competence, locus of control, and human relation have a positive and significant effect on the employee performance. Furthermore, the findings suggest that employees who possess strong competence and internal locus of control are likely to establish effective human relation, which in turn support overall performance. These outcomes suggest that strengthening these three dimensions can effectively enhance employee performance. For future studies, it is suggested to examine other variables that could potentially affect employee performance in order to develop a more comprehensive analytical framework. Keywords : Competence, Locus of Control, Human Relation, Employee Performance
FROM TRADITIONAL TO DIGITAL: DIGITAL TRANSFORMATION STRATEGY FOR MICRO AND SMALL BUSINESSES IN THE STREET FOOD SECTOR IN THE CITY OF BANDUNG
Digital transformation has become an important strategy for micro and small enterprises (MSEs) to increase competitiveness in the digital economy era. However, many micro business actors still face various challenges in adopting digital technology, especially related to digital literacy, limited resources, and understanding of digital marketing strategies. This study aims to analyze the digital transformation process in micro and small businesses in the street food sector in Bandung, a city known as one of Indonesia's culinary destinations with high street food diversity. This study uses a qualitative case study approach. The research data were obtained from students' field assignments in the digital entrepreneurship course, in which students conducted observations and semi-structured interviews with micro-business actors to identify problems related to digital business transformation. The data were analyzed using a thematic analysis to identify problem patterns and digital transformation strategies that emerged from various micro-business cases. The study's results show that most business actors still rely on traditional methods such as word-of-mouth promotion and direct sales. Some businesses have begun adopting digital technologies such as social media, instant messaging, and digital payments, but their use remains partial and has not been integrated into a comprehensive business strategy. This study also found that student involvement through project-based learning can act as a catalyst in digitizing micro businesses. This study contributes to the literature on digital transformation in micro enterprises by highlighting the importance of digital literacy, digital marketing strategies, and collaboration between universities and local business actors in supporting the business transformation process towards a digital ecosystem.
Turnover Intention Satuan Pengaman: Ketidakpastian Kerja, Kepercayaan Pada Pimpinan, dan Moderasi Kinerja Individu
This study aims to analyze the influence of job insecurity and trust in leadership on resignation intentions among security personnel at PT. Garuda Kencana Abadi Balikpapan, with individual performance as a moderating variable. The background of the study is based on the phenomenon of high turnover among security personnel, which indicates instability in work relationships and perceptions of leadership. The research method used a quantitative approach with Partial Least Squares Structural Equation Modeling analysis techniques. Data were obtained from questionnaires distributed to security personnel, with the number of respondents meeting the research criteria. The results showed that job insecurity had a positive and significant effect on resignation intentions, meaning that the higher the feeling of job insecurity, the greater the worker's desire to leave. Conversely, trust in leadership had a significant negative effect on resignation intentions, meaning that the higher the trust in leadership, the lower the worker's tendency to quit. Furthermore, individual performance was shown to moderate the relationship between the two independent variables on resignation intentions, although the strength differed across paths. These findings strengthen the theory of job insecurity and trust in leadership and provide practical implications for company management in creating a stable work environment, improving leadership quality, and strengthening individual performance to reduce employee resignation rates.;. Keywords: Leadership_Trust; Job_Uncertainty; Performance; Turnover_Intention; Trust
STRATEGY FOR DEVELOPING THE SALULIANG TOURIST OBJECT IN SAWANGAN, MALIMBONG, BALEPE DISTRICT
The study aims to determine the Strategy For Developing The Saluliang Tourist Object In Sawangan, Malimbong, Balepe District. This research is qualitative. The informants in this study were the managers of the Saluliang Kolesawangan tourist attraction. Data collection methods used were interviews, observation, and documentation.The data analysis techniques used in this study are data presentation, data reduction and drawing conclusions.The results of this study indicate that the strategy carried out by the Saluliang Tourism Object Manager in developing its tourism sector is by collaborating with the Tana Toraja Regency Tourism Office to hold training, especially in the field of marketing, carrying out promotional and marketing strategies with 2 (two) approaches, namely Offline and Online. Not only that, the local community also plays a role as supervisors, implementers and recipients, besides that the local community also plays a role in developing culinary and woven fabrics to be seen and sold to visitors. Keywords : Development Strategy, Tourism, Saluliang Kolesawangan Tourist Attraction
THE IMPACT OF POLITICAL DEEPFAKE CONTENT ON DECLINING PUBLIC TRUST: A QUANTITATIVE ANALYSIS OF FIRST-TIME VOTERS ON SOCIAL MEDIA
The evolution of artificial intelligence has given rise to the deepfake phenomenon, a deep learning algorithm-based audio-visual manipulation capable of producing highly realistic political disinformation. This study aims to quantitatively examine the impact of exposure to political deepfake content on social media on the decline of public trust, with a specific focus on the segment of first -time voters. Based on the theoretical foundation of Information Processing Theory and the concept of Liar's Dividend, first-time voters are identified as the most vulnerable group and active consumers of digital political information (Chesney & Citron, 2019). This study uses a quantitative approach with an explanatory survey method on a sample of first-time voters spread across several urban areas. Primary data were collected through a structured Likert-scale questionnaire and analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The results are expected to show that the frequency of exposure and the perceived realism of political deepfake content have a significant negative influence on first-time voters' trust in political institutions and the integrity of the general election process. The manipulative nature of content not only degrades trust in specific political figures but also fuels systemic skepticism that undermines democratic legitimacy (Vaccari & Chadwick, 2020). These findings provide an important contribution to the growing literature on digital disinformation and urge policymakers to formulate new regulatory and media literacy frameworks to protect the integrity of young voters in the attention economy.
Model Promosi Pariwisata Berbasis Komunitas Kreator: Hubungan Kredibilitas Kreator, Keterlibatan Audiens (Engagement), dan Minat Kunjungan Wisatawan ke Kota Manado
Abstract This study investigates the relationship between content creator credibility, audience engagement, and tourists’ visit intention in the context of creator community–based tourism promotion in Manado City, Indonesia. Adopting a quantitative, descriptive–explanatory design, data were collected through an online survey of 150 social media users who had consumed tourism-related content about Manado produced by local creators. The instrument employed a five-point Likert scale, and data were analyzed using descriptive statistics and multiple linear regression. The results show that content creator credibility and audience engagement are perceived positively, indicating a favorable assessment of creator-based digital promotion. However, the statistical influence of these variables on visit intention remains limited, suggesting that digital interaction alone is insufficient to generate strong behavioral intention. From a managerial perspective, the findings highlight the need for more structured creator partnership strategies, emphasizing credibility, message consistency, and the integration of digital promotion with practical destination information. The study is limited by its reliance on perceptual data and its focus on a single urban destination. The originality of this research lies in conceptualizing local creator communities as collective promotional actors, providing managerial and policy-relevant insights for developing collaborative, data-driven tourism promotion strategies and strengthening MSME-supported urban tourism ecosystems.
EFEKTIVITAS KONTEN TIKTOK @AKUSRAPROSHOP.SMG SEBAGAI MEDIA PROMOSI AKUSARA BILLIARD PROSHOP SEMARANG
This study aims to analyze the effectiveness of Akusara Billiard Proshop Semarang's TikTok promotional content in measuring consumer engagement, purchase intention, and loyalty. Social Media Marketing theory serves as a reference in this study. Quantitative research methods were applied using secondary data from TikTok Shop consumers and Akusara Proshop Semarang followers to test the influence of TikTok promotional content on the studied variables. The results of the study on H1 regarding the influence of customer engagement on Akusara's TikTok account promotional content showed a significant effect. Furthermore, H2 regarding the influence of purchase interest on Akusara's TikTok account promotional content showed a significant effect. For H3, the influence of consumer loyalty on Akusara's TikTok account promotional content showed a significant effect. And, H4 regarding the influence of customer engagement, purchase interest, and consumer loyalty on Akusara's TikTok account promotional content showed a significant effect.
Analisis PESTEL Terhadap Ketahanan Sistem Manajemen Keuangan Bank Syariah Di Era Ketidakpastian Global
Global uncertainty characterized by economic dynamics, regulatory changes, technological disruption, and social shifts demands that Islamic banks have adaptive and resilient financial management systems. This study aims to develop a conceptual framework that explains the role of factors within the PESTEL approach to the resilience of Islamic banks' financial management systems. This research uses a qualitative approach based on conceptual papers, using literature reviews and conceptual synthesis of various relevant scientific studies. The study results produce a conceptual model that positions political, economic, social, technological, environmental, and legal factors as external determinants that influence financial management systems through the mechanism of organizational adaptability (dynamic capability). This model confirms that the resilience of Islamic banks' financial systems is influenced not only by internal factors but also by the dynamic interaction between external environmental pressures and the organization's adaptive capacity. This research contributes to enriching the Islamic financial management literature by integrating the PESTEL approach and the concept of financial system resilience. It also offers a conceptual basis for further empirical research and the development of adaptive strategies in the face of global uncertainty.
DETERMINASI PERILAKU KEUANGAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS MERCU BUANA YOGYAKARTA
This study was conducted to determine and analyze the influence of financial accounting learning, financial literacy, and financial education in the family on the financial behavior of students of the Faculty of Economics, Mercu Buana University, Yogyakarta. The population in this study were all Accounting students of the Faculty of Economics, Mercu Buana University, Yogyakarta. The sample in this study was taken using a non-probability method, using a purposive sampling technique. The analysis technique used the SPSS analysis tool. The results of the study stated that based on the results of the regression analysis that had been carried out, partial hypothesis testing through the t test showed that the Financial Accounting Learning variable had a significance value of 0.321, which was greater than the significance level of 0.05. In addition, the calculated t value of 0.998 was smaller than the t table value of 1.990. Thus, the first hypothesis (H1) which stated that Financial Accounting Learning had a positive effect on Student Financial Behavior was not empirically proven, so H₀ was accepted and Hₐ was rejected. Based on the results of the second hypothesis testing through a partial t test, a significance value of 0.000 was obtained which was smaller than the significance level of 0.05. In addition, the calculated t value of 4.472 is greater than the t table value of 1.990. This result indicates that the second hypothesis (H2) which states that Financial Literacy has a positive effect on Student Financial Behavior is empirically proven, so that H₀ is rejected and Hₐ is accepted. Based on the results of testing the third hypothesis through a partial t test, a significance value of 0.001 is obtained, which is smaller than the significance level of 0.05. In addition, the calculated t value of 3.449 is greater than the t table of 1.990. This result indicates that the third hypothesis (H3), which states that Financial Education in the Family has a positive effect on Student Financial Behavior, is empirically proven, so that H₀ is rejected and Hₐ is accepted. Based on the results of testing the fourth hypothesis through a simultaneous F test, a significance value of 0.000 is obtained, which is smaller than the significance level of 0.05. In addition, the calculated F value of 32.447 is greater than the F table value of 2.72. These results indicate that the fourth hypothesis (H4), which states that Financial Accounting Learning, Financial Literacy, and Financial Education in the Family simultaneously have a positive influence on Student Financial Behavior, is empirically proven.
VALUE CO-CREATION DAN DIGITAL CUSTOMER EXPERIENCE : MENGUNGKAP KEPUASAN KONSUMEN BURGER KING MELALUI CUSTOMER ENGAGEMENT
This study aims to examine the influence of Value Co-Creation and Digital Customer Experience on Customer Satisfaction, with Customer Engagement as a mediating variable, among Burger King consumers in Indonesia. In an era of increasingly competitive fast food industry, customer satisfaction is a key factor for business sustainability. Value Co-Creation emphasizes the active role of consumers in creating shared value with the company, while Digital Customer Experience provides new interaction spaces through applications and social media. Customer Engagement is believed to strengthen emotional and functional relationships with the brand, thereby contributing to increased customer satisfaction.Using quantitative methods, a sample of 100 respondents who had made online purchases at Burger King Semarang was selected. Data were collected through questionnaires and analyzed using multiple linear regression and a mediation test. The results showed that Value Co-Creation and Digital Customer Experience had a positive and significant effect on Customer Satisfaction, both individually and simultaneously. Customer Engagement was proven to mediate the relationship between Value Co-Creation and Digital Customer Experience and Customer Satisfaction. The regression model used explained 53.5% of the variation in Burger King customer satisfaction.
Pengaruh Kualitas Produk, Strategi Pemasaran Digital, dan Harga terhadap Keputusan Pembelian Konsumen di TikTok Shop pada FA Bucket Flowers
The purpose of this study was to determine the extent to which product quality, digital marketing strategy, and price influence consumer purchasing decisions in the TikTok Shop on FA Bucket Flowers. This study used primary data from questionnaires and secondary data from literature studies. A total of 100 respondents served as the research sample, determined using a purposive sampling technique. The criteria were FA Bucket Flowers consumers who had made or planned to make a purchase through the TikTok Shop. The data analysis process was carried out through several stages, namely data instrument testing, classical assumption testing, and multiple linear regression analysis. The results showed that product quality did not significantly influence purchasing decisions, while digital marketing strategy and price were shown to significantly influence purchasing decisions in the TikTok Shop on FA Bucket Flowers. Based on these results, it is recommended that the company improve product quality, optimize promotions through the TikTok Shop feature, and maintain price consistency to maintain customer satisfaction and loyalty. For further research, it is recommended to consider additional variables such as consumer trust or brand image, and expand the research object beyond the TikTok Shop. Keywords: product quality, digital marketing strategy, price, purchasing decisions
Analisis Tren Pembiayaan Alternatif Digital: Studi Kasus Paylater Kredivo di Indonesia
The use of paylater services in Indonesia continues to rise, particularly for online shopping. However, this growth also increases the risk of default and consumer debt. Therefore, it is important for the public to understand the factors that influence the use of paylater services. This study aims to analyze the influence of the Provincial Minimum Wage, Gross Regional Domestic Product, and Information and Communication Technology skills on the percentage of Kredivo Paylater users in Indonesia. Based on a literature review conducted by the researchers, this study is the first to directly link ICT skills with the use of Kredivo Paylater in Indonesia. This study employs a quantitative approach using panel data regression analysis across 10 provinces for the period 2021–2023. The results indicate that ICT skills significantly influence the use of Kredivo Paylater. As the public’s ICT skills improve, this will drive the development of the paylater industry, thereby increasing the likelihood of achieving financial inclusion and enhancing public welfare. These findings are expected to serve as a reference for research on the digital economy particularly in the fintech paylater sector as well as a basis for policy considerations regarding the digital economy in Indonesia.
Pengaruh Lingkungan Makro terhadap Transformasi Industri Perbankan di Indonesia : Tinjauan Konseptual PESTEL
The banking industry in Indonesia is undergoing significant transformation driven by increasingly complex macro-environmental changes, including rapid digitalization, growing sustainability concerns, evolving customer behavior, and strengthened financial sector regulations. Understanding these macro-environmental dynamics is essential to explain the strategic transformation of the banking industry. This study aims to analyze how macro-environmental factors influence the transformation of the Indonesian banking sector using the PESTEL framework (Political, Economic, Social, Technological, Environmental, and Legal). This research adopts a conceptual review approach using secondary data derived from the sustainability reports of four major Indonesian banks : PT Bank Rakyat Indonesia Tbk (BBRI), PT Bank Central Asia Tbk (BBCA), PT Bank Negara Indonesia Tbk (BBNI), and PT Bank Mandiri Tbk (BMRI)—which represent the structure and strategic direction of the national banking industry. Data were analyzed using document analysis to identify patterns of strategic responses adopted by banks in addressing macro-environmental pressures. The findings indicate that the transformation of the Indonesian banking industry is mainly influenced by four dominant dimensions: technological, environmental, social, and legal factors. Technological developments accelerate digital banking transformation, environmental factors drive sustainable finance and ESG integration, social dynamics strengthen financial inclusion initiatives, and regulatory frameworks reinforce governance and transparency. The study proposes a conceptual model showing that banking transformation in Indonesia results from interactions between macro-environmental pressures and adaptive strategies adopted by banks to strengthen digital capabilities and sustainable finance practices.
PENGARUH IMPLEMENTASI HR ANALYTICS TERHADAP PENGAMBILAN KEPUTUSAN STRATEGIS DALAM MANAJEMEN SDM PADA PT. XYZ
The development of digital technology and big data has transformed the paradigm of human resource management in modern organizations. One increasingly prominent approach is Human Resource Analytics (HR Analytics), which involves the utilization of data and analytical techniques to enhance the effectiveness of decision-making in human resource management. This study aims to analyze the effect of HR Analytics implementation on strategic decision-making in human resource management at PT. XYZ. The study employs a quantitative approach with a survey method targeting employees and HR practitioners at PT. XYZ. The research sample consists of 120 respondents selected using purposive sampling. Data analysis was conducted using simple linear regression to examine the relationship between HR Analytics implementation and the quality of strategic decision-making. The results indicate that the implementation of HR Analytics has a positive and significant effect on strategic decision-making in human resource management at PT. XYZ. Systematic utilization of employee data enhances the accuracy of decisions related to recruitment, employee development, and performance management. The findings imply that organizations need to improve analytical competencies as well as technological infrastructure to optimize the use of HR Analytics in supporting organizational strategies.