Dinasti International Journal of Digital Business Management

Digital Transformation and Growth Opportunities in the Post-Pandemic: A Qualitative Exploration of Small-Scale Entrepreneurs in the Kumasi Central Market

Thomas Mensah Asabere, Stephen Mahama Braimah — Thu, 03 Apr 2025 00:00:00 +0000

Business survival and growth, particularly in developing countries in response to the covid 19 pandemic has made digital transformation more paramount. This study looks at the challenges and opportunities of digital transformation among small scale entrepreneurs, specifically market traders at Kumasi central market. The primary research method for this study was qualitative where 20 small scale entrepreneurs were interviewed from each of the five vendors categories such as food vendors, textile, electronics vendors, local art and craft vendors, and household goods vendors. The study showed four main challenges these stakeholders could face, which are lack of professional and digital literacy, affordability factors, reluctance to accept changeable cybersecurity issues. Moreover, despite these hurdles, there occur a break even such as improved access to markets, better interaction with customers, improved efficiency of operations and development of new concepts of doing business. The study has both theoretical and practical contributions which provides insights on traditional marketplaces adjust towards being digitally transformed and offer recommendations for policymakers as well as entrepreneurs used for the study.

Exploration of Gen Z's Personal Financial Management Strategies in the Digital Era

Puji Astuti Setianingsih, Samto Hadi Isnanto — Fri, 04 Apr 2025 00:00:00 +0000

This inquire about points to investigate individual monetary administration procedures by Era Z (Gen Z) within the advanced time. The center of the investigate is on the utilize of advanced innovation, moral mindfulness, and individual values in money related decision-making. Gen Z tends to utilize computerized budgetary applications and venture stages. The inquire about employments a graphic subjective approach to distinguish challenges and dangers. Whereas innovation makes it simple, computerized showcasing and information security issues stay vital issues. Moral mindfulness and individual values too play a part in their monetary choices. The research is anticipated to supply experiences for computerized budgetary administrations and arrangements that are more reasonable for Gen Z.

Impact of Capital Structure, Company Size and Company Risk on Company Value PT Food Station Tjipinang Jaya (Perseroda)

Pricilia Romaito Gea, Antoni Ludfi Arifin — Fri, 04 Apr 2025 00:00:00 +0000

Many companies are trying to improve the quality of their activities to maintain their competitiveness in the market and attract the attention of consumers. Company success can only be achieved with effective management. Therefore, it is necessary to choose the right strategic actions to maintain dominance and position in the market. This research analyzes the influence of capital structure, company size and company risk on company costs at PT Food Station Tjipinang Jaya (Perseroda). Quantitative methods have been used with 50 respondents using a Likert scale (1-5) and methods. The research results show that the three financial indicators have different influences on company value. In particular, the results of this study show that all independent variables in this study have a significant effect on company value simultaneously. Capital structure has a small positive influence on company value, while company size has a large positive influence on company value and company risk has a small positive influence on company value. Companies need to pay attention to capital structure, company size and company risk.

The Role of Fintech in Improving Financial Literacy in the Use of E-Wallets of UGJ Management Students in Cirebon City, 2025

Ardelia Utami, Raudah Shakilla, Nurhana Parlina — Sat, 05 Apr 2025 00:00:00 +0000

The rapid development of information and communication technology has brought significant changes in the financial sector, especially through Financial Technology (Fintech). One of the most popular fintech innovations in Indonesia is E-Wallet or digital wallet, such as DANA, GoPay, and ShopeePay. This study aims to analyse the effect of fintech and E-Wallet on students' financial literacy. Using quantitative methods and a comparative causal approach, this study involved 342 UGJ management students in Cirebon City as respondents selected based on the Slovin formula. Data processing was carried out using the SEM-PLS method to test the causal relationship between variables. The results showed that fintech has a significant effect on students' financial literacy, although with a relatively weak effect size (0.074). Meanwhile, the use of E-Wallets has a greater influence on financial literacy with an effect size of 0.240. However, the moderation of E-Wallet in the relationship between fintech and financial literacy does not prove significant. This indicates that E-Wallet directly contributes to improving students' financial literacy, while the role of fintech in general is still less strong. These findings provide important implications for academics, financial practitioners, and educational institutions to improve financial literacy through the use of E-Wallets and digital education. Campuses are advised to hold seminars and workshops related to more effective digital financial management. Future research is recommended to expand the scope of the study area, consider more E-Wallet platforms, and analyse the security and risk aspects of using E-Wallets.

The Influence of Management Information System Integration and Personnel Data Management on the Effectiveness of Leadership Decision-Making at Disinfolahtaau

Windi Iswarini — Mon, 21 Apr 2025 00:00:00 +0000

This study aims to analyze the impact of the integration of personnel management information systems and data management on the effectiveness of decision-making by leaders at Disinfolahtaau. A quantitative research approach was employed, with data collected from 51 respondents using structured questionnaires. The results of the validity and reliability tests showed that all research instruments were valid and reliable. The normality test indicated that the data were normally distributed, while multicollinearity and heteroscedasticity tests confirmed the absence of any violations in the regression model. The findings from multiple linear regression analysis revealed that both the integration of management information systems (X1) and personnel data management (X2) significantly and positively affect decision-making effectiveness (Y). The regression equation Y=1.256+0.412X1+0.530X2 indicates that personnel data management has a stronger influence. The coefficient of determination (R²) of 0.82 shows that 82% of decision-making effectiveness is explained by these variables. The simultaneous F-test confirmed the significant combined influence of X1 and X2. These findings emphasize the importance of integrating technology and optimizing data management to enhance organizational decision-making. Future research should explore other contributing factors such as organizational culture and leadership styles.

The Influence of Education, Digital Literacy and Generation Z Performance on the Performance of Employees of the Ministry of Defence's Defence Establishment

Mustofa — Mon, 21 Apr 2025 00:00:00 +0000

The unemployment rate in Indonesia is still quite high, and is the second highest among ASEAN countries. The unemployment rate in Indonesia for 2023 is 5.45% (Source: Bapenas). Although it decreased by 0.38% from the previous year, this figure is still considered high for the unemployment rate. One of the challenges for developing countries like Indonesia is how the country can employ generations, especially the younger generation. The best solution is to encourage the younger generation to do their own business or can be said to be entrepreneurs. In general, entrepreneurial activities are very helpful in reducing unemployment in Indonesia. So, what must be done is to teach entrepreneurial skills to students. Gen Z's skills in using technology encourage them to intend to become entrepreneurs. In this study, the research technique uses the Quantitative method. To support quantitative data, the author uses the help of qualitative methods in the form of interviews as supporting data for quantitative research results. The results of the study showed a joint influence between education, Digital Literacy and Generation Z Performance on employee performance at Baranahan Kemhan, directly affecting employee performance because it successfully combines the education they have, the technology used is very up-to-date, and the performance of Gen Z who have been familiar with technology since birth. The suggestions conveyed are the need for other educational support that can directly affect employee performance so that the achievement of tasks runs optimally so that employee performance can increase. It is necessary to provide positions that are in accordance with their abilities in the field of digital literacy so that the implementation of employee performance can run well. It is necessary to support technology and operational budgets to achieve optimal performance.

Analysis of the Influence of Service Quality on Patient Satisfaction in Hospitals: Literature Review

Aris Kabib Setyawan, Samto Hadi Isnanto — Mon, 21 Apr 2025 00:00:00 +0000

This study aims to analyze the effect of service quality on patient satisfaction in the context of health services. Previous studies have shown that service quality plays an important role in shaping patient satisfaction, which in turn affects the level of loyalty and perception of health facilities. Through a literature review approach, this study collects and analyzes various scientific articles, journals, and books that discuss factors that influence the quality of health services, such as dimensions of reliability, responsiveness, assurance, empathy, and physical evidence. The results of this review indicate that good service quality can increase patient satisfaction, which is reflected in reduced complaints, increased trust in medical personnel, and the tendency of patients to recommend health facilities to others. This study also identifies challenges and barriers in maintaining service quality, and suggests practical implications for hospital managers and health service providers in efforts to improve patient satisfaction. These findings are expected to provide useful insights for policy development in the health service sector.

The Role of Motivation on Performance with Competence as a Moderation Variable in Financial Personnel

Sri Bekti Rahayu — Mon, 21 Apr 2025 00:00:00 +0000

This study aims to analyze the role of motivation on performance with competence as a moderation variable in financial personnel. Motivation plays an important role in improving performance, especially in a work environment that requires high accuracy and dedication, such as in the financial field. Competencies are assumed to strengthen the relationship between motivation and performance, as adequate abilities and skills allow individuals to work more effectively and efficiently. This study uses a quantitative approach with a survey method involving financial personnel as respondents. The data were analyzed using moderation regression analysis to test the relationships and interactions between the variables. The results showed that motivation had a significant positive role in performance, and competence significantly moderated the relationship. These findings have practical implications for the development of training programs and strategies to increase motivation among financial personnel

The Influence of Leadership, Work Discipline, and Work Motivation on the Performance of Financial Administration Personnel at Satker Pusku Mabes TNI

Endang Sunarti — Mon, 21 Apr 2025 00:00:00 +0000

Personnel performance is critical determinant of organizational success, particularly in structured environments such as military institutions. At Satker Pusku Mabes TNI, financial administration plays a vital role in ensuring operational continuity, yet challenges in achieving optimal performance remain. This study investigates the influence of leadership, work discipline, and work motivation on the performance of financial administration personnel. The research employs a quantitative approach, with data collected through surveys of 60 respondents drawn from a total population of 126 personnel. Statistical analyses, including multiple linear regression, were conducted using SPSS version 25. The findings reveal that leadership, work discipline, and work motivation significantly and positively influence personnel performance both individually and collectively. Leadership demonstrates the ability to guide and inspire personnel, while work discipline ensures adherence to organizational rules and enhances accountability. Work motivation fosters employee engagement and productivity through intrinsic and extrinsic factors. The coefficient of determination (R²) indicates that 81.3% of performance variations are explained by these three variables, with the remaining 18.7% attributed to other factors. This study underscores the importance of integrating effective leadership, discipline, and motivation strategies to enhance performance in high-stakes environments. Future research should explore additional variables such as organizational culture and peer support.

The Influence of Workload and Work Stress on the Productivity of PT Aseanindo Network Solution

Muhammad Nazarudin, Herni Pujiati — Tue, 22 Apr 2025 00:00:00 +0000

Resource management has an active role in employee productivity through several variables that influence it, such as work stress and workload. This research is quantitative wih descriptive method. Thicantfis study uses primary data obtained from the distribution of research qusstionnaires. The analysis technique uses multiplelinear regression using the SPSS application to test the partial regression coefficient with a significant level of 5%. In addition instrument testing classical assumption test, heteroscedasticity test, and hypothesis testing were also carried out. The results of this study are as follows, work stress has a significant positive effect on work productivity. Workload simultaneously has a significant positive effect on work productivity. The conclusion of this study is that there is a significant positive effect between work stress and workload on employee work productivity at PT Aseanindo Network Solutions. Suggestions for further researchers to continue further research to discuss broader topics such as adding other variables.

Analysis of the Influence of Leadership Style and Motivation on Auditor Performance at the Ministry of Defense Inspectorate

Thontje Erwin P. Samadara — Tue, 22 Apr 2025 00:00:00 +0000

In an effort to achieve the organizational goals of the Inspectorate General of the Ministry of Defense of the Republic of Indonesia through effective and efficient supervision activities, an integral process is needed in the actions and activities carried out continuously by the leadership and all employees to provide adequate confidence. For this reason, high performance of the Auditor is required in completing tasks related to supervision, among others, audit, review, evaluation, monitoring, and other supervisory activities on the implementation of organizational duties and functions that are the responsibility of the Inspector General which is influenced by the work motivation of each Auditor. On the other hand, the work motivation of an Auditor can be influenced by the leadership style of a leader. This study aims to determine the influence of leadership style on the performance of Auditors through work motivation in the Inspector General of the Ministry of Defense. The type of research used is quantitative research, with a survey method. This study uses a sampling technique. In data analysis, the researcher used the Partial Least Square statistical application. The results of the study show that the participatory leadership style has a significant influence on the performance of the Auditor through the work motivation that exists in the Auditor.

The Influence of Motivation, Discipline and Work Enviroment on Employee Performance in the Directorate of Planning, Organization and General Affairs our Hope Heart and Blood Vessel Hospital

Yuni Mardi Rahayu, Herni Pujiati — Tue, 22 Apr 2025 00:00:00 +0000

Globalization in the world of the health industry continues to develop every time and every year, this causes competition in the business world, especially in the health service sector to increase. Then, with the implementation of the MEA (Asean Economic Community) agreement, the impact of which will lead to competition in the economy in the ASEAN region, the quality of business products and human resources will be more required to be competent. On this basis, the authors conducted a study entitled "The Influence of Motivation, Discipline and Work Environment on Employee Performance at the Directorate of Planning, Organization and General Affairs at Harapan Kita Heart and Blood Vessel Hospital. The results showed that there was a significant influence between Motivation, Discipline and Work Environment with Employee Performance This can be seen based on the t-test on the work motivation variable showing that there is a significant effect on employee performance with a t-count value (4.756) > t table. (1.641) and a significant value of 0.000 <0.05. The results of the t-test on the Work Discipline variable show that there is a significant effect on employee performance with a t-count value (0.689) < t table (1.641) and a significant value of 0.495> 0.05. The results of the t-test on the work environment variable showed that there was an effect but not significant on employee performance with a t-count value (1.412) < t table (1.641) and a significant value of 0.166> 0.05. The results of the analysis output from the calculated F value of 34.852> 2.750 with a significant value of 0.000 <0.05 so it can be concluded that Work Motivation, Discipline and Work Environment have a significant positive influence simultaneously on Employee Performance.

The Influence of Salary, Incentives and Work Discipline on the Performance of Sales Division Employees at PT. Mora Telematika Indonesia

Hendradinata, Herni Pujiati — Tue, 22 Apr 2025 00:00:00 +0000

This study aims to determine the effect of salary, incentives, and work discipline on the performance of sales division employees at PT Mora Telematics Indonesia both partially and simultaneously using SPSS version 24. This research uses quantitative methods by collecting primary data through form to respondents (Sales Division of PT. Mora Telematics Indonesia), then the data is obtained by statistical analysis by conducting instrument tests, namely validity and reliability tests, classical assumption tests, namely multicollinearity test, autocorrelation test, heteroscedasticity test and normality test, multiple linear regression analysis test, hypothesis testing, namely t test and f test and coefficient of determination test. From the results of data analysis shows that 1) Salary has a positive and significant effect on employee performance, it is known that the tcount> ttable value is 2.113> 2.01290 with a significant value of 0.040 <0.05. 2) Incentives have a positive and significant effect on employee performance, it is known that the tcount> ttable value is 2.976> 2.01290 with a significant value of 0.000 <0.05. 3) Work Discipline has a positive and significant effect on employee performance, it is known that the tcount> ttable value is 3.785> 2.01290 with a significance value of 0.005 <0.05. 4) Salary, Incentives, and Work Discipline simultaneously have a positive and significant effect on the performance of sales division employees at PT. Mora Telematics Indonesia with an Fcount> Ftable value of 61,961> 3.20 and a significance value of 0.000 <0.05. And with this, it can also be seen that the results of multiple linear regression tests are Y = 1.531+ 0.243 Incentives, and Work Discipline on the Performance of Employees of the Sales Division of PT Mora Telematics Indonesia with a percentage of 78.4% of the results of the determination coefficient.

Optimization of Materials Research and Development Function in Creating Defense Equipment Which Modern and Adaptive to Support the Main Tasks of the TNI AD

Indra Wahyudi, Herni Pujiati — Tue, 22 Apr 2025 00:00:00 +0000

Research and Development of the Indonesian Army (TNI AD) is one of the special functions in the TNI AD which is inherent in every TNI AD unit and it has a very important role in realizing the modernization of the TNI AD both in terms of personnel, systems, methods and materials. In accordance with this function, every year the ranks of the R&D Center Executive Agency and Main Command carry out R&D activity programs, both Material, personnel, Systems and Methode, which begin with the preparation and submission of R&D proposals. To ensure the optimization of R&D activities, especially material R&D, it is necessary to improve the quality of Human Resources (HR), facilities and infrastructure, and adequate budget support. Human Resources (HR) is one of the important elements for organizational operations in producing quality innovations and R&D products in accordance with the needs of user units, the existence of facilities and infrastructure as the main support for the implementation of a material R&D as well as activity process. Good quality of facilities and infrastructure will produce precise and accurate R&D products as expected. The success in the implementation of materials R&D will certainly not be separated from adequate budget support. The material R&D process requires considerable budget support before becoming an R&D product that is ready for mass production.

Marine Defense Strategy in Securing Indonesian Archipelagic Sea Lanes (ALKI) to Realize Maritime Safety and Maintain Indonesian Sovereignty

Rhito Farrolyanto — Tue, 22 Apr 2025 00:00:00 +0000

Indonesia is the largest archipelago country in the world consisting of 17,504 islands. Located on the equator and located between the continent of Asia and the continent of Australia, and between the Pacific Ocean and Indian Ocean. Indonesia as an archipelagic country has ratified the United Nation Convention on the Law of the Sea 1982 (UNCLOS 82) and as a consequence Indonesia has established three Indonesian Archipelago Sea Lines (ALKI), namely: ALKI-I, ALKI-II and ALKI-III. The implementation of ALKI rights makes maritime security in Indonesian territory a priority for countries in the world, because disruption of the ALKI route can threaten the world economy and its implementation must be in accordance with UNCLOS provisions. Geographically, Indonesia has a very strategic position in the water sector. Indonesia must be able to control and secure the ALKI route by presenting sea power along the ALKI route in an effort to safeguard the ALKI route, as well as to realize maritime security and defend Indonesia's sovereignty. The purpose of this study is to analyze the marine defense strategy in safeguarding the Indonesian Archipelago Sea Channel (ALKI) to achieve maritime security and defend Indonesia's sovereignty. The data collection method used is the documentation method. The policy of establishing the Indonesian Archipelago Sea Channel (ALKI) has made Indonesia an "open" country. Until now, various foreign shipping and airlines have freely crossed Indonesia's territory. The security threat on the three ALKI routes is a challenge for the Indonesian government in maintaining maritime security and defending Indonesian sovereignty.

The Legality of the Provision of Remission to Military Prisoners in Accordance with the Equality Before the Law Principle

Endah Wulandari — Wed, 23 Apr 2025 00:00:00 +0000

The Provision of Remissions to Napimil (Military Prisoner) at Lemasmil (Military Penitentiary Institution) is an effort to integrate social reintegration so that soldiers who have the TNI identity are guided by the Soldier's Code of Ethics and / or Officer Code of Ethics, are aware of their mistakes, improve themselves, and do not repeat criminal acts so that they can be accepted and returned to its unit in accordance with the provisions of laws and regulations. Thus, granting remissions to Napimil at Lemasmil is an effort to social reintegration of Napimil, so it needs to be regulated with a clear and straight regulations, in relation to the authority of the TNI Commander in granting Remission requests. The granting of authority to the TNI Commander can only be done if the Military Correctional Law has been issued. Given the importance of structuring the military correctional system, including the provision of remissions for Napimil, it is necessary to support the various competent parties to encourage the Military Correctional Bill to become a priority so that it can be immediately passed along with its derivative regulations.

The Influence of Leadership and Discipline on the Performance of Military Personnel at Satlinlamil Surabaya

Agung Ariwibowo — Wed, 23 Apr 2025 00:00:00 +0000

This study investigates the impact of leadership and discipline on the performance of military personnel at Satlinlamil Surabaya. Frequent rotations of department heads with differing leadership styles create transitional challenges that affect personnel performance. Additionally, a decline in discipline is observed among personnel nearing retirement and those living near their workplace, further affecting overall effectiveness. Using a mixed-methods approach that integrates quantitative surveys and qualitative interviews, the study examines how these factors influence operational outcomes. Key findings highlight the critical role of consistent leadership in fostering trust and productivity, as well as the importance of maintaining discipline to ensure organizational cohesion. Recommendations include structured leadership development programs, mentoring systems, and the integration of advanced performance monitoring tools to address these challenges. These findings contribute to a broader understanding of leadership and discipline dynamics in hierarchical organizations and offer practical solutions for enhancing military performance.

The Influence of Compilation and Evaluation of Key Performance Indicators (IKU) on the Quality of Performance Planning and Its Implications for the Value of Government Agency Performance Accountability (AKIP)

Oktiva Handaningrum — Wed, 23 Apr 2025 00:00:00 +0000

This study aims to analyze the influence of the compilation and evaluation of Key Performance Indicators (KPI) on the quality of performance planning and its implications for the value of Government Agency Performance Accountability (AKIP). KPIs are strategic tools used to measure the achievement of organizational objectives in a structured and measurable way. In practice, poorly designed KPIs that fail to meet SMART principles often result in inaccurate performance measurements and misalignment between institutional and individual indicators. This study adopts a literature review approach by analyzing relevant theories and empirical findings from various credible sources. The results indicate that relevant and periodically evaluated KPIs significantly improve performance planning quality and positively affect AKIP scores. Data-driven, participatory, and results-oriented planning directly contributes to government agencies’ performance accountability and transparency.

Satria Mandala Museum as a Historical Heritage of the Nation's Struggle to Increase the Sense of Nationalism of the Younger Generation

Yudha Kusumah — Wed, 23 Apr 2025 00:00:00 +0000

The concept of museums according to new museology is to be relevant and useful for education and involve community participation. The problem of this research is how museum management efforts are based on the new museum concept. The purpose of this research is that the Satria Mandala Museum can be in line with the novelty or in accordance with the current conditions to serve and meet the needs of the community according to the new museum concept, hopefully. The research method used in this research is qualitative by using the concept of a new museum and applying the concept of mutation theme. Data collection is done by using primary data and secondary data. From the results of the research, it can be seen that the Satria Mandala Museum currently needs to make management efforts based on the New Museum concept, which is oriented towards education and the role of the community.

K-Means Clustering Segmentation Based on Consumer Interest Using SPSS Program at XYZ Indonesia Customers

Pontjo Utomo, Mia Tampi, Diny Claudia, Jerry Haikal — Sat, 26 Apr 2025 00:00:00 +0000

This study aims to understand the preferences and behavior of PT XYZ Indonesia's customers through K-Means Clustering segmentation analysis using the SPSS program. PT XYZ Indonesia, a restaurant that combines Japanese and Indonesian cuisine, has adopted various digital marketing strategies to enhance their online brand presence and strengthen customer relationships. In this study, data was collected through questionnaires filled out by 102 respondents who are customers of PT XYZ Indonesia. The data includes demographic variables such as gender, age, marital status, occupation, monthly income, as well as consumer behavior variables such as ordering platforms, information sources, visit frequency, restaurant location distance, and menu preferences. Through K-Means Clustering analysis, customers were grouped into six different clusters based on their interests and behavior. One prominent cluster is Cluster 3, which consists of young customers who are active on social media and frequently order food through online platforms such as Shopee Food. This cluster has key characteristics such as being male, 27 years old, single, working as private employees with a monthly income between 5 to 10 million rupiah, and having a specific preference for the Enog Berger Mayo menu. This study provides significant business implications for PT XYZ Indonesia, including increasing promotional activities on social media, offering exclusive discounts through online platforms, optimizing restaurant locations, developing menus that are favored by customers, and improving delivery services. By implementing the right strategies based on these segmentation results, PT XYZ Indonesia can enhance customer satisfaction, strengthen loyalty, and improve their market position. This study also emphasizes the importance of using segmentation techniques to understand consumer preferences and behavior in directing more effective and efficient marketing strategies.

The Innovation of the Queue Numbers Zoning Program at the Population and Civil Registration Office of Blitar Regency

Kanro Johannes Naibaho, Iwan Kurniawan Subagja, Azis Hakim — Sat, 26 Apr 2025 00:00:00 +0000

The Queue Numbers Zoning Program is an innovation of the administrative registration service of civil registry developed by the Population and Civil Registration Office of Blitar Regency to manage and regulate the people’s queue on the adminstrative registration process of the civil registry. The aims of this study are to describe and analyze the innovation of the Queue Numbers Zoning Program, the supporting and inhibiting factors that affects this program. The result of this research showed that the innovation of the Queue Numbers Zoning Program was created in order to overcome and eliminated the problems existed on the queuing process in the adminstrative registration process of the civil registry and provides the publics with an easier access to filed their registration at the administration service of the civil registry by dividing the queue into three zones. The procedure of administering this program begin with the people who needs the administration service from the Population and Civil Registration Office of Blitar Regency, have to come to their village office or sub-district office and filed for a registration to the admistration officers.

Domestic Tax Planning: Tax Avoidance and Tax Evasion

Berlika Sharla Martiza, Rizki Agung Santoso, Luk Luk Fuadah — Sat, 26 Apr 2025 00:00:00 +0000

Domestic tax planning has become a central topic in global tax discussions, particularly in the context of tax avoidance and tax evasion. Tax avoidance refers to legally but aggressively reducing tax obligations, whereas tax evasion involves illegal actions aimed at evading taxes. This study aims to systematically review recent research on domestic tax planning using the Systematic Literature Review (SLR) method. Data were collected from 100 reputable journals published between 2019 and 2024 and analyzed using a thematic approach. The findings indicate that executive characteristics, tax morale, and corporate social responsibility (CSR) play significant roles in tax planning strategies. Moreover, complex tax regulations in developed countries tend to drive more sophisticated tax planning schemes, while in developing countries, a lack of transparency and oversight increases the likelihood of tax evasion. This study emphasizes that tax planning can provide economic benefits for companies but also poses reputational risks. Regulators need to strengthen tax policies to limit tax evasion without hindering legitimate tax planning. Future research is expected to explore the impact of technology on tax strategies and the effectiveness of more transparent and accountable tax policies.

AI-Based Digital Marketing Strategy to Increase Consumer Loyalty in the Industry 5.0 Era

Wikrama Wardana — Wed, 07 May 2025 00:00:00 +0000

The development of technology in the industrial era 5.0 has encouraged companies to adopt digital marketing strategies based on artificial intelligence (AI) in building consumer loyalty. This study aims to analyze the effect of AI-based digital marketing strategies on consumer loyalty with consumer trust in personal data management as a moderator variable. The research method used is a quantitative approach with a purposive sampling technique on 310 active users of e-commerce platforms in Indonesia. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 4.0. The results of the study indicate that AI-based digital marketing strategies have a positive and significant effect on consumer loyalty. In addition, consumer trust in personal data management has been shown to strengthen the relationship between AI-based strategies and consumer loyalty. This study emphasizes the importance of implementing ethical and consumer-focused technology in building long-term loyalty. The practical implication of this study is the need for companies to not only develop marketing technology innovations, but also build consumer trust through transparency and personal data protection.

Sharia Bank Sharia Index

Dedy Sukmana — Wed, 07 May 2025 00:00:00 +0000

This paper discusses the concept of the Shariah Index or Shariah Compliance Index for Islamic banks. The purpose of this index is to evaluate the extent to which these banks comply with the principles and practices of Shariah law, which governs all financial transactions in Islamic banking. This index is essential to ensure that Islamic banks provide financial products and services that are in accordance with the ethical and religious guidelines set by Islam. This paper explores the creation, development, and significance of the Shariah Compliance Index, including its impact on the financial performance, customer trust, and overall credibility of Islamic banking institutions.

Analysis of the Implementation of Hospital Management Information Systems (SIMRS) to Improve the Quality of Pharmaceutical Services: Literature Review

Rina Astuti, Theresia — Thu, 08 May 2025 00:00:00 +0000

Hospital Management Information System (SIMRS) is a communication information technology that integrates and processes the entire flow of hospital service processes. SIMRS currently has a very important role in hospital management because it can help manage hospital operations both in data processing and patient service activities. This research is intended to analyze the implementation of the Hospital Management Information System (SIMRS) in order to improve the quality of services in hospitals, especially pharmaceutical services. The research uses a qualitative method with a literature review approach that analyzes various literature sources relevant to the topic of implementing the Hospital Management Information System (SIMRS) which has an important role in improving the quality of pharmaceutical services in hospitals. The results of the analysis show that the implementation of SIMRS can improve the efficiency of drug management, prescription accuracy and patient therapy monitoring. The success of SIMRS implementation is influenced by careful planning, user training, and system maintenance. This research contributes to the development of SIMRS implementation strategies to improve the quality of pharmaceutical services.

Underpricing Level at Initial Public Offering and Its Factors

Natali Yustisia, Ahmad Hilmi — Sun, 18 May 2025 00:00:00 +0000

This study aims to determine the factors that can affect the level of underpricing of a company's shares when conducting an initial public offering in the period 2018 to 2022. The sample in this study was 161 companies obtained through purposive sampling and the method used was multiple regression analysis using SPSS 26 software. The results found were that underwriter reputation, company size and company age did not affect the level of underpricing of shares. Different results were shown by auditor reputation and return on equity which had a significant negative effect on the level of underpricing of shares. While the debt to equity ratio had a significant positive effect on the level of underpricing of shares. The adjusted R square value of 0.131 indicated that 13.1 percent of the underpricing level was influenced by underwriter reputation, auditor reputation, company size, company age, return on equity and debt to equity ratio.