Dinasti International Journal of Economics, Finance & Accounting

Evaluation of UMKM Capabilities in Implementing Accounting Applications (Case Study of Inem Catering)

Fernando Yosua Solar — 2025-02-20

Inem Katering is a business that is still developing in Minahasa, North Sulawesi, which is engaged in the culinary sector with a focus on catering services for various large events such as weddings, birthdays, funerals, and other thanksgiving events. This business is not yet supported by well-structured financial management. Most of the cash flow is still based on estimates, without clear records. The existence of technology is greatly needed by Inem Katering not only to make it easier to prepare financial reports but also to make this business grow. One of the uses of information technology in helping Inem Katering prepare financial reports can be in the form of the application of accounting software, Accurate. The Technology-Organization-Environment (TOE) framework is used to evaluate the implementation of the accurate accounting application with three contexts, context of technology, organization and environment. This research method uses a quatitative approach obtained from the results of interviews with three sources. The results of the study show that in the context of technology, the relative advantage attribute indicates that the implementation of this accounting application will provide benefits in the form of important information for managers and employees such as balance sheet and profit and loss reports in accordance with SAK EMKM. Meanwhile, for the organizational context at this time, business managers fully support the adoption of this application, but at this time the Katering business has not been able to add special employees to manage the accounting application. Environmental factors are influenced by competition in this business sector, but the implementation of this accounting application can help the Katering business to evaluate their needs for technology.

Analysis of Share Price with Leverage as a Moderation Variable on IDX80 Index Companies

Maulita Ayubi Rachma — 2025-02-21

The company's management effectiveness and corporate value are reflected in stock prices, which are influenced by fundamental factors. The IDX80 Index, which consists of 80 stocks with high liquidity and large market capitalization, is often used as a reference by investors because it represents the performance of superior stocks on the Indonesia Stock Exchange. This study aims to analyze the effect of profitability, liquidity, investment decisions, and dividend policies on IDX80 stock prices for the 2020-2023 period, with leverage as a moderation variable. This study used quantitative data types in the form of numbers. The data source is secondary data from the official website of the IDX. The population in this study was the entire IDX80 index company for the 2020-2023 period, as many as 118 companies. Purposive Sampling of Research, 30 company samples were obtained. The data analysis method uses a Moderated Regression Analysis (MRA) which is processed using Eviews 13. Research results show: (1) Profitability, liquidity, and investment decisions contribute positively to stock prices; (2) Dividend Policy does not contribute to stock prices; (3) Leverage moderates influences of profitability, investment decisions, and dividend policy on stock prices; (4) Leverage does not moderate the effect of liquidity on stock prices.

The Influence of Knowledge Sharing and Organizational Culture on Job Satisfaction and Its Impact on Employee Performance

Syukri Makmur — 2025-02-22

At the bureaucratic level, the use of information and communication technology has become a new trend, starting with the emergence of the issue of electronic government, namely electronic-based government. Currently, the ability of regional governments to develop, utilize and apply knowledge, including technology, is the key to successful development, so that the systematic development of regional innovation is very important and determines the success of the Communications, Informatics and Crypto Agency towards an economic era and a knowledgeable society. This research was conducted at the Communication, Informatics and Encryption Service, which is located on Jalan Jend.A.Yani NO.50 Bangkinang City. The aim of this research is to determine and analyze: 1) the effect of knowledge sharing on employee job satisfaction; 2) the direct influence of organizational culture on employee job satisfaction; 3) the direct influence of knowledge sharing on employee performance; 4) direct influence of organizational culture on employee performance; 5) the influence of job satisfaction on employee performance; 6) the direct influence of knowledge sharing on employee performance through job satisfaction and 7) the direct influence of organizational culture on employee performance through job satisfaction. The population of this study was all employees at the Kampar Regency Communication, Informatics and Encryption Service, totaling 35 people and all of them were used as samples. This research uses primary data and secondary data, which were obtained by conducting interviews, distributing questionnaires, observing and searching research files. The data analysis tool used is Structural Equation Modeling (SEM) and data processing is carried out using the SmartPLS version 3.0 program package. Hypothesis testing uses alpha 5%. The results of this research conclude that 1) knowledge sharing has been proven to have a significant effect on employee job satisfaction. 2) organizational culture is proven to have a significant effect on employee job satisfaction, 3) knowledge sharing is proven to have a significant direct effect on employee performance, 4) organizational culture is proven to have no direct significant effect on employee performance, 5) job satisfaction is proven to have a significant effect on employee performance, 6) knowledge sharing is proven to have a significant indirect effect on employee performance through job satisfaction, 7) organizational culture is proven to have a significant indirect effect on employee performance through job satisfaction

The Influence of Work Motivation, Competency and Work Environment on Employee Performance at PT. Bukit Palem Singkup District, Ketapang District, West Kalimantan Province

Yolidya Agita Putri — 2025-02-23

This research aims to analyze the influence of work motivation, competence and work environment on employee performance at PT. Bukit Palem, Singkup District, Ketapang Regency, West Kalimantan Province. In the research carried out using a quantitative approach with a survey method and the population used was 320 permanent employees and the sample size was purposive sampling and regression data techniques which the researchers took were 76 working respondents. The results of the analysis show that work motivation and competence have a positive and significant effect on employee performance, besides that the work environment and work motivation also have a positive and significant effect on employee performance. The research was conducted using a quantitative approach with survey methods. Quantitative methods are used in this research because the data obtained in this research is in the form of numbers which have scores from the hypothesis results for the data. The survey method is a method where samples are taken from a population and using a questionnaire as the main data collection tool. In survey research, information is obtained from respondents using a questionnaire (Sugiyono, 2019). In this research, the population used is permanent employees who work in PT. Bukit Palem, Singkup District, Ketapang Regency, West Kalimantan Province, numbering 320 employees. The number of samples taken by researchers were permanent employees who worked, namely 76 respondents. Sample technique, regression data analysis using questionnaire data.

Digital Financial Inclusion: Examining The Role of Mobile Technology in Expanding Access to Capital

Alfiana Alfiana — 2025-02-23

Digital financial inclusion has become a key priority in efforts to reduce economic disparities, particularly among underserved populations by formal financial institutions. This study aims to examine the role of mobile technology in expanding access to capital by reviewing recent literature. Mobile technology offers practical solutions for individuals and small businesses to access financial services, such as microcredit, money transfers, and savings, without relying on traditional banking infrastructure. Furthermore, the adoption of this technology has been shown to accelerate financial inclusion in developing countries, where access to financial services is often constrained by geographical and economic factors. However, this study also highlights emerging challenges, such as low digital literacy, limited network coverage, and data security concerns. The findings provide valuable insights for policymakers, financial service providers, and technology stakeholders to develop more inclusive and sustainable strategies. Thus, mobile technology has significant potential to become a key driver in achieving broader financial inclusion in the future

Analysis of Factors Affecting Income Inequality in West Java 2012-2022

Andita Delya Kusuma — 2025-02-23

This study aims to analyze the effect of economic growth, human development index and labor on income inequality in West Java in 2012-2022. The method used in this research is a quantitative approach using secondary data in the form of panel data of 27 regencies or cities in West Java in 2012-2022 to be further analyzed using panel regression using EViews 12 with the Random Effect Model (REM) model. The results showed that simultaneously the variables of economic growth, human development index and labor had a significant effect on income inequality. While partially the economic growth variable has a positive and significant effect on income inequality, the human development index (HDI) has a positive and significant effect on income inequality, labor has a positive and insignificant effect on income inequality

Analysis Of Patient Loyalty At XYZ Hospital, Palembang City

Annisa Zahra Kamilah Annisa — 2025-02-23

This study aims to analyze the factors that influence patient loyalty at XYZ Hospital in Palembang City. The factors studied include service quality, patient trust, hospital facilities, patient experience, and medical staff communication. The method used is a quantitative approach with data collection through a survey of hospital patients. A total of 135 patients agreed to provide responses. PLS SEM was used as a method to analyze the data. The results of the analysis indicate that service quality, trust, and patient experience significantly influence patient loyalty, both directly and through mediation of patient satisfaction. This study provides theoretical implications for the development of literature on patient loyalty in the health sector and offers practical guidance for hospital management to improve the overall patient experience.

The Influence of Talent Management, Work-Life Balance and Organizational Commitment on Employee Performance Through Job Satisfaction in Batam City Distribution Sector

Antony Sentoso — 2025-02-23

This study seeks to determine the impact of talent management, work-life balance, and organizational commitment on employee performance, with satisfaction serving as a mediating variable. In Batam City, the distribution sector experiences fierce rivalry, necessitating enterprises to secure high-performing staff. This study employs a quantitative descriptive methodology utilizing sampling procedures via questionnaires. The analysis method used was SEM-PLS, with 250 respondents from the distribution sector in Batam City. This research tested five variables with 19 questions which were measured using outer loading, reliability and validity. This research indicates that Talent Management (X1), Work-Life Balance (X2), and Organizational Commitment (X3) significantly influence Employee Performance (Y2) via Job Satisfaction (Y1).

Analysis of Viral Marketing on Purchasing Decisions 0n Skincare Through Brand Image as an Intervening Variable

Any Citradewi — 2025-02-23

This study examines the effect of Viral Marketing on purchasing decisions for Skintific Skincare products with Brand Image as an intervening variable. This study focuses on Skintific users in Sukabumi City, using a quantitative approach with descriptive causal method. Data was collected through questionnaires from 180 respondents selected using purposive sampling technique. Data analysis was conducted using SEM-PLS method. The results showed that Viral Marketing has a significant influence on Brand Image (R²=0.608) and purchasing decisions (R²=0.791). Viral Marketing dimensions, such as information clarity and content attractiveness, contribute positively to improving Brand Image and purchasing decisions. Brand Image also has a significant effect on purchasing decisions, strengthening consumer confidence in the product. However, Brand Image does not effectively mediate the relationship between Viral Marketing and purchasing decisions because the direct effect of Viral Marketing on purchasing decisions is greater than the indirect effect through Brand Image. This study suggests optimizing viral marketing strategies through informative and interesting content on social media and increasing direct interaction with consumers to strengthen brand image and loyalty. This research contributes to digital marketing literature and marketing management practices to improve the effectiveness of marketing strategies in the digital era.

The Influence of Organizational Culture, Organizational Structure, and Information Technology Implementation on The Quality of Management Accounting Information Systems And Its Impact on Managerial Performance PT Kereta Api Indonesia (Persero)

Aulia Hafiizh — 2025-02-23

The research aims to analyze the influence of organizational culture, organizational structure, and information technology implementation on the quality of Management Accounting Information Systems (MAIS) and the impact of MAIS quality on managerial performance. The research adopts a quantitative method with data analysis techniques using Partial Least Square (PLS) through SmartPLS software. The study sample consists of 78 respondents at PT KAI (Persero), comprising 38 respondents from the 1st line, 9 respondents from the 2nd line, and 31 respondents from the 3rd line. The results reveal that organizational culture has a significant influence on MAIS quality. In contrast, organizational structure does not significantly affect MAIS quality. Information technology implementation is proven to significantly influence MAIS quality. Furthermore, MAIS quality has a significant impact on managerial performance at PT KAI (Persero).

Evaluation of PT Petrokimia Gresik's LONTAR Program With SROI (Social Return On Investment)

Aulya Mauizzati Aulya — 2025-02-24

This study evaluates the LONTAR Program (Kelompok Jajanan Masyarakat Sekitar) by PT Petrokimia Gresik in 2023 using the Social Return On Investment (SROI) method. This program aims to empower MSMEs through skills training and free bazaar facilities. SROI analysis is carried out using the Present Value, Future Value, and Real Value approaches to measure social, economic, and environmental impacts. The results show SROI values of 2.20 (Present Value), 2.07 (Future Value), and 2.08 (Real Value), which means that every investment of IDR 1.00 generates a social return of IDR 2.20, IDR 2.07, and IDR 2.08. These findings indicate a positive and sustainable impact, especially in increasing the income and skills of MSMEs. The study recommends scaling up programs and ongoing training to maximize their impact, while encouraging the adoption of SROI methods in the evaluation of corporate social responsibility programs.

Factors Influencing Interest in Buying Electric Motorcycles in Jakarta

Baharudin Yudh Permana — 2025-02-24

The aim of this research is to determine the factors that influence the intention to purchase electric motorbikes in the community, find out the influencing variables, and use the results as material for decision-making for producers and also the government to develop the implementation of the use of electric motorbikes in Indonesia. This research focuses on independent variables that influence the dependent variable. Using a quantitative approach, data is collected through surveys targeting potential buyers and analyzed using statistical methods. This study highlights the importance of increasing public awareness about the benefits of electric motorbikes and optimizing government policies to encourage the use of electric motorbikes. These findings provide valuable insights for policymakers and industry players who want to accelerate the transition to sustainable transportation in Jakarta.

Keywords: electric motorbike, community, transportation, buying.

Strategy for the Development of International Training At the National Financial Audit Training Agency (Badan Diklat Pemeriksaan Keuangan Negara)

Budi Yanto — 2025-02-24

This research aims to identifies the strategy for the development of international training at Badiklat PKN (the National Financial Audit Training Agency). This study adopts a qualitative approach to answer the research questions, utilizing two primary methods: observation and in-depth interviews. The study recommends a growth-focused strategy for Badiklat PKN’s international training programs, which includes enhancing infrastructure, increasing human resources, improving training materials. In conclusion, this research underscores the significant role of organizational environment in shaping policies for international training at Badiklat PKN, with a focus on enhancing Badan Pemeriksa Keuangan's global position through high-quality training programs

Analysis of Carbon Tax Potential in Coal-Fired Power Plants (PLTU) of PT. Indonesia Power: A Comparison Between Carbon Tax Payments and Carbon Credit Purchases

Chirmala Wisnu Permata Affardi — 2025-02-25

Indonesia is ranked as the 9th largest CO2 emitter globally, with emissions reaching 192.7 million metric tons of carbon (mtC). The largest source of CO2 emissions in Indonesia comes from coal processing. Despite global efforts, Indonesia remains heavily reliant on coal to meet its electricity needs. This study aims to calculate the carbon emissions generated by coal-fired power plants (PLTUs), estimate the potential carbon tax implementation from 2021 to 2023, and analyze the optimal choice between paying carbon taxes or purchasing carbon credits as an alternative to mitigate environmental impacts. The research was conducted at PT. Indonesia Power's PLTU for the period of 2022-2024 using a descriptive analysis method with a qualitative approach. The results indicate that carbon emissions at PT. Indonesia Power's PLTU increased gradually from 2021 to 2023 due to delays in implementing the carbon tax, which encouraged continued reliance on environmentally unfriendly coal as the primary fuel source. The total potential carbon tax calculation for 2021-2023, based on Law No. 7 of 2021, amounts to IDR 4,437,619,050,000. This potential tax has shown a gradual increase in line with rising carbon emissions at the PLTU. The choice between paying carbon taxes and purchasing carbon credits depends on the long-term goals and financial condition of the PLTU. If the PLTU focuses on sustainable emission reductions, investing in environmentally friendly technologies is a more strategic option to avoid escalating carbon tax costs. However, if short-term financial flexibility is prioritized, purchasing carbon credits can serve as a practical solution for the PLTU.

Antecedent of Patient Revisit Intention: An Empirical Study In Dental Clinic

Dwinanda Farizka Ramadhani — 2025-02-25

This research aims to analyze the relationship between brand awareness, trust, brand image, social media marketing, service quality, patient satisfaction and patient revisit intention. The model constructed in this research is a newly modified conceptual framework that is referred to models or concepts from previous research that are integrated and adapted according to the condition of Omni Dental Clinic in Palembang. The model is used to test population sample of patient that revisits Omni Dental Clinic for treatment with a minimal of two visits. The sample of this research was collected using total sampling method with a total number of 146 patients. The data gathered was then performed using a method of PLS-SEM Analysis. The result acquired in this research was that all direct relationship between brand awareness, trust, brand image, social media marketing, service quality patient satisfaction and patient revisit intention was positive. The indirect effect was also positive for the relationship between trust and patient revisit intention if mediated with brand image alongside the relationship of service quality and patient revisit intention was positive with patient satisfaction as mediating variable. Trust variable has the most influence on patient revisit intention.

Mapping the Development of Research on Corporate Governance and Corporate Social Responsibility: A Bibliometric Review

Fandi Nur Ahmad Habibi — 2025-02-25

This research elucidates the development and structure of Corporate Governance (CG) and Corporate Social Responsibility (CSR) research through a bibliometric approach. Co-citation, bibliographic coupling, and co-word analyses were employed to unveil patterns of interaction among key concepts. Co-citation analysis revealed three main clusters: CG-CSR Disclosure-Reputation, CG-CSR-Earnings Management, and CG-CSR-Shareholder Value. Bibliographic coupling analysis generated six clusters highlighting interactions between CG and CSR in different contexts. Meanwhile, co-word analysis revealed primary themes in the literature, such as CSR Disclosure, Earnings Management, and Stakeholder Theory. These findings indicate that CG and CSR literature focuses on the interaction between disclosure, earnings management, firm value, and governance mechanisms across various contexts. Future research should enrich the literature by considering previously overlooked theoretical perspectives.

Effect Of Minimum Wage and Number Of Hotels On Labour Absorption In Dumai City In 2012-2023

Fransa Juve Jonatan Simanjuntak — 2025-02-25

An increase in the tourism sector can increase income and employment in Dumai City. This A study was carried out to test and analyse the impact of the number of hotels and the minimum wage on employment in the city of Dumai in 2012-2023. This research was conducted in Dumai City, Riau Province with the tourism sector as the object of research. The research uses secondary data with a quantitative approach. Data from the Central Bureau of Statistics and the Dumai City Labour Bureau. Data analysis using SPSS software. The results of the study can be said that partially the number of hotels has no effect on employment while the minimum wage has a positive and significant effect on employment in Dumai City.

Effects of Institutional Ownership, Managerial Ownership, Company Size, Dividend Policy on Profitability

Ilham Abadisukur — 2025-02-26

This study aims to examine the effect of institutional ownership, managerial ownership, company size, and dividend policy on profitability. Agency theory is used to strengthen of institutional ownership and managerial ownership variables, while for the company size and dividend policy variables using signal theory. The subjects of this study were companies listed on JII30, with a research period from 2021 to 2023. The method used in this study uses a quantitative approach, with data analysis using SPSS. The results showed that only the dividend policy variable had a positive and significant effect on profitability. This shows that dividend policy is in line with signal theory in influencing profitability. Meanwhile, the variables of institutional ownership, managerial ownership, and company size have a positive effect but do not show a significant effect on profitability. This shows that institutional ownership, managerial ownership, and company size are not the main factors in influencing profitability in companies listed on JII30 for the period 2021 to 2023.

Strategies to Increase Organizational Resilience through Strengthening Entrepreneurial Spirit, Communication Effectiveness and Visionary Leadership

Iman Ibrahim — 2025-02-25

This study aims to analyze the factors that influence the success of micro, small and medium enterprises (MSMEs) in Bogor City, focusing on the role of venture capital and the quality of human resources (HR). The research also identifies the main constraints of MSMEs and develops strategic recommendations for sustainable development. Using a quantitative approach and SITOREM analysis, the study involved 197 respondents selected through multi-stage random sampling. Primary data were collected through questionnaires, while secondary data were obtained from online sources. Path analysis revealed that entrepreneurial spirit has a positive significant influence on visionary leadership, while communication effectiveness has no significant direct influence. Furthermore, entrepreneurial spirit and communication effectiveness significantly influence organizational resilience, both directly and through the mediation of visionary leadership. The SITOREM analysis identified priority indicators for improvement, such as entrepreneurship training and more effective communication. The study concludes that risk capital, quality of human capital and visionary leadership play an important role in strengthening the resilience of MSMEs. Recommendations include developing human resource training, increasing access to capital, and improving the effectiveness of internal communication. The findings of this study contribute significantly to the development of strategies to improve the competitiveness and sustainability of MSMEs in the face of modern economic challenges.

The Effectiveness of the Implementation of Risk Management at PT. XYZ Tbk

Jemmy Atmadja — 2025-02-26

This study aims to analyze the effectiveness of risk management implementation at PT XYZ Tbk in managing the company's liquidity and operational risks. The findings indicate that effective risk management significantly enhances the company's operational stability and financial performance, despite revenue fluctuations in certain periods. The implemented approach includes systematic identification, measurement, mitigation, and risk management. These strategies successfully helped the company achieve consistent net profit growth, even amidst challenges such as market changes and external risks. Through product diversification, quality control, and adaptive strategies, PT XYZ Tbk maintained its competitive edge in the market. This study highlights the importance of risk management as a tool not only for mitigating losses but also for creating opportunities for better growth.

The Crucial Role Of Environmental Accounting Towards A Green Economy

Rizky Amalia — 2025-02-26

This study examines how environmental accounting can help companies achieve sustainability. By analyzing various case studies, the study concludes that environmental accounting not only measures environmental impact, but also improves the efficiency and reputation of companies. Despite the challenges, engaging stakeholders is critical to the successful implementation of environmental accounting.

Readyness for Biodiversity Accounting Disclosure in Corporations Towards Future Hilirization

Simon Nisja Putra Zai — 2025-02-26

This study examines biodiversity accounting in Indonesia's mining and energy sectors, highlighting the challenges and readiness of companies to support the downstream agenda. Despite the increasing importance of biodiversity for sustainability, issues such as transparency in environmental cost reporting and compliance with regulations persist. Using a qualitative approach through textual analysis of sustainability reports from 60 companies listed on the Indonesia Stock Exchange for 2022-2023, the research identifies key themes related to biodiversity impacts and company actions. The findings reveal that these companies exhibit varying levels of readiness in facing downstream initiatives, with a significant gap between corporate commitments to biodiversity protection and actual implementation. Recommendations for future studies emphasize the importance of integrating advanced technologies, stakeholder engagement, and the role of policy frameworks in enhancing biodiversity management. This research contributes to understanding how companies can align their practices with sustainable development goals, ensuring economic growth while safeguarding biodiversity.

Exploring The Drivers of Earnings Management In Non-Cyclical Consumer Firms

Howard Sarmento Giam — 2025-02-27

The study examines the influence of sales growth, profitability, leverage, external auditor quality, and institutional ownership on earnings management in non-cyclical consumer firms listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling, 21 companies were selected, resulting in 105 observations analyzed through multiple regression. The results reveal that leverage significantly and negatively affects earnings management, highlighting that companies with higher leverage tend to practice less earnings management due to stricter creditor oversight. Conversely, sales growth, profitability, external auditor quality, and institutional ownership have no significant effect, suggesting these variables are not primary drivers of earnings management within this context. This research underscores the importance of effective financial management and external monitoring in mitigating earnings manipulation practices.

Implementation of Fiscal Incentive Policy for Ease of Investment in the Singkawang City Government

Rikky Rikky — 2025-02-27

This study highlights the implementation of fiscal incentive policies for the ease of investment in Singkawang City. This study analyze the factors that influence the success of policy implementation using dimensions which are expressed by Grindle by analyzing variables about the contents of the policy and the context of implementation. This study selects a qualitative method because it allows researchers to understand social phenomena in its context more comprehensively. Researchers collected data through three main techniques: interviews, observations, and documentation. This study chose to apply data analysis techniques consisting of three main steps, namely data reduction, data presentation, and drawing conclusions. The results showed that the implementation of fiscal incentive policies for the ease of investment in the Singkawang City Government in the span of 2023-2024 was not yet optimal. Weaknesses both in policy content and from the context of their implementation are identified.

Analysis of Sales Volume Through Purchase Intention Considering the Influence of Price, Discounts, and Shipping Costs

Roy Adi Suwarna — 2025-02-28

This study analyzes the influence of price, discounts, and shipping costs on sales volume through purchase intention at an authorized Daikin AC dealer in Banten. Data were collected via questionnaires from 173 respondents and analyzed using SmartPLS 4.0. The findings indicate that price, discounts, and shipping costs significantly affect sales volume both directly and through purchase intention. Hypothesis testing results reveal that price, discounts, and shipping costs have a positive effect on sales volume, with t-statistics of 5.43, 4.67, and 3.95, respectively. Moreover, purchase intention as a mediating variable significantly influences sales volume, with a t-statistic of 6.12. The managerial implications suggest that marketing managers should set competitive prices, design attractive discount programs, and optimize shipping costs to enhance purchase intention and increase sales volume. This study contributes to the marketing management literature by providing empirical evidence on the impact of price, discounts, and shipping costs on sales volume through purchase intention. The findings serve as a valuable reference for researchers and business practitioners in refining marketing strategies.

Systematic Literature Review: The Role of Internal Auditor Performance in Non-Profit Organizations

Safier Ramdani — 2025-02-28

The purpose of this research is to study the role of internal auditors in improving the performance of non-profit organizations. To achieve this goal, this research uses a systematic literature review method. In non-profit organizations, performance is often measured by looking at the social impact and sustainability of programs as well as financial gains. Internal auditors are very important to ensure that the organization operates well and complies with regulations and ethics. This research identifies various components that influence the performance of internal auditors; these include management support, independence, and competence. Additionally, the lack of resources and the complexity of measuring non-financial performance are specific issues faced by internal auditors in non-profit environments, which are the focus of this research. The results of this literature review indicate that internal auditors can improve the performance of non-profit organizations by providing honest assessments and valuable recommendations. According to this research, non-profit organizations should strengthen their internal audit functions and ensure that internal auditors are continuously trained to address emerging issues. These findings are expected to help academics and practitioners understand how to maximize the role of internal auditors in the non-profit sector.

The Influence of Profitability, Investment Decisions and Dividend Payment Policy on Company Value (Study of Energy Sector Companies for the 2019-2023 period)

Selvi Lorensha — 2025-02-28

The aim of this study is to confirm the effect of Profitability, Invesment Decision and Dividend Payment policy on Company Value on Sector Energy. These are quantitative researchs using explanatory to explain the relation or impact between variables. There were 88 Companies sector Energy listed on Indonesia Stock Exchange as the populations, and we selected 18 companies using purposive sampling to meet its purpose. Secondary data were gained from the annual report from each sector Energy companies ranging from 2019 until 2023 allowing them to be reviewed through multiple linear regression analysis. The resulted research showed that profitability which proxied by ROE has significant influence on firm value, Investment Decision which proxied by PER also has significant influence on firm Value however Dividen Payment Policy which proxied by DPR has no influence on firm value

Climate Change Instrument Through Green Taxation in Achieving Environmental Sustainability

Sinta Puspita Sari — 2025-02-28

Climate change remains a critical global challenge requiring effective policy interventions. Green taxation has emerged as a strategic policy instrument to mitigate environmental degradation and promote sustainability. This study investigates the impact of green taxes on environmental sustainability, particularly in energy sector companies disclosing carbon emissions from their operations. Additionally, it examines the role of Environmental, Social, and Governance (ESG) disclosures in fostering sustainable practices. A quantitative approach is employed, using purposive sampling to select a sample of energy sector companies listed on the Indonesia Stock Exchange (BEI) between 2022 and 2023. The sample criteria include: (1) energy companies listed on the BEI, (2) non-top-listed firms during the same period, and (3) firms without a complete sustainability report, resulting in 68 data points. This study utilizes secondary data sourced from company annual reports, analyzed using SPSS V25 software. The findings reveal that green taxes exert a significant and positive influence on environmental sustainability. The study’s results are expected to contribute to the formulation of more effective environmental policies in Indonesia, while also advocating public awareness and support for green tax implementation through structured socialization efforts.

The Effect of Environmental Social Governance Disclosure and Capital Structure on Company Value in Mining Sector Companies Listed on the Indonesian Stock Exchange

Sri Daryanti Zen — 2025-02-28

This study aims to evaluate the effect of “Environmental, Social, and Governance (ESG) disclosure and capital structure on firm value”. The research object includes companies listed on the IDX during the period 2020 to 2023. The approach used is quantitative with a causal research design, and sample collection is done through purposive sampling method, resulting in 80 companies as research objects. The information used in this analysis comes from the Indonesia Stock Exchange website (www.idx.ac.id). The data analysis process was carried out using SPSS version 29 software, which includes “descriptive statistical analysis, classical assumption testing, and multiple linear regression analysis” to test the relationship between variables. The findings reveal that ESG disclosure, assessed through the ESG index, does not significantly impact firm value. In contrast, the capital structure, represented by the Debt to Equity Ratio (DER), has a significant and positive impact on firm value.

Investment Feasibility Analysis in Developing Medicinal Plant Business as an Economic Diversification Effort in Asahan Regency

Rahmawani — 2025-03-01

This study aims to analyze the feasibility of investment in the development of medicinal plant businesses in Asahan Regency as an effort to diversify the economy. The method used is quantitative research with a descriptive approach, including SWOT analysis to identify strengths, weaknesses, opportunities, and threats, and PESTEL analysis to evaluate external factors that affect the business. In addition, a capital budgeting analysis was carried out using NPV (Net Present Value), PI (Profitability Index), and PP (Payback Period) to determine the feasibility of investment. The results of the SWOT analysis show that Asahan Regency has high natural resource potential and government support, although there are challenges such as limited human resource quality and infrastructure. PESTEL analysis reveals that political stability and positive economic growth support the development of the medicinal plant sector, while environmental risks and policy changes need to be watched out for. The NPV calculation produces a value of around IDR 11,636,364, indicating that this project is profitable at a 10% discount rate. The Profitability Index of 2.5 indicates investment feasibility, and the Payback Period of around 0.67 years (8 months) indicates a short time to reach breakeven. The conclusion of this study is that Asahan Regency is a suitable location for cultivating medicinal plants. Increasing human resource capacity and infrastructure development are essential to maximize investment potential in this sector. This study provides recommendations for stakeholders to improve training for farmers.

Operational Risk Management in Digital Banks: Challenges and Solutions

Wirawan Widjanarko — 2025-03-01

The purpose of this research is to see the effect of system uptime and compliance regulations on operational risk management in digital banks (cybersecurity). The approach used in this literature review research is descriptive qualitative. The data collection technique is to use literature studies or conduct literature reviews of relevant previous articles. The data used in this research is secondary data, sourced from academic online media such as Thomson Reuters Journals, Sage, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Springer, Web of Science, Sinta Journals, DOAJ, EBSCO, Google Scholar and digital reference books. In previous studies, 1 relevant previous article was used to review each independent variable. The results of this literature review article are: 1) System uptime affects Cyber Security at Digital Banks; and 2) Regulatory compliance affects Cyber Security in Digital Banks

The Effect of Usefulness and Convenience on Members’ Interest in Using Mobile UGT at BMT UGT Nusantara, Pesanggaran Branch

Alfina Nurdiana — 2025-03-02

his study aims to analyze the effect of ease and usability on member interest in using Mobile UGT at BMT UGT Nusantara Pesanggaran Branch . The background of this study is based on the increasing development of information technology that encourages microfinance institutions, such as BMT, to adopt mobile- based applications as a means of service to their members. The object of this study is members of BMT UGT Nusantara Pesanggaran Branch who use the Mobile UGT service. This study uses a quantitative approach with a survey method and data analysis techniques using multiple linear regression. Data were collected by distributing questionnaires to selected respondents with samples taken by purposive sampling from 40 respondents who have used the UGT mobile application . The results of the study indicate that ease and usefulness have a significant positive influence on members' interest in using Mobile UGT. Ease of use of the application and perceived usefulness by members are the main factors that increase their interest in continuing to use the mobile service . This finding contributes to the development of information systems in BMT to improve the quality of service to members.

The Influence Of Servant Leadership On The Performance Among Kindergarten Teachers

Yuli Indah Fajar Dini — 2025-03-02

This article aim to examine the influence of servant leadership on work engagement and affective commiment. which affect task performance among Kindergarten (TK) teachers in Batam City. The method used in this research is quantitative research with purposive sampling method. The sample in this study was taken from teachers working in kindergartens in Batam City. The researchers chose this sample because kindergarten teachers play a crucial role in providing foundational education to children before they move on to the next level of education. Data for this study were obtained from 337 respondents who filled out an online questionnaire, answering a total of 36 questions. Out of the seven hypotheses proposed in this study, all of them showed significant results. The findings of this study are consistent with previous research indicating that servant leadership significantly impacts the job engagement and affective commitment of kindergarten teachers in Batam City. This, in turn, significantly affects the performance of teachers in their duties. This type of leadership enables kindergarten teachers to fully carry out their tasks and responsibilities effectively. Additionally, teachers can utilize their abilities in school settings to make positive contributions to themselves and their organizations.

Determinan Audit Delay pada BPKP di Provinsi Sumatera Utara

Julita Roslin Elisabet Zendrato — 2025-03-02

Financial reports have an important role for stakeholder users, such as governments, lenders, citizens, investors, and various other interests, as a reference for measuring profits and making decisions. The results of the analysis to determine the components that drive audit delays on audited financial reports. This study analyzes variables such as audit tenure, financial distress, audit opinion, and auditor reputation. This study uses a quantitative objective mechanism and includes primary data and distributes questionnaires to researchers at the BPKP office. The sample of this study consisted of auditors at the BPKP office in North Sumatra Province, totaling 60 active auditors on duty. Based on the findings of this study analysis, audit tenure has no significant impact on the occurrence of audit delays in financial reporting. However, financial distress, audit opinion, and auditor reputation have a significant impact on the occurrence of audit delays. In this regard, this study will help prevent audit delays in financial reports.

Building Sustainable Tourism: The Adaptation of Digital Transformation on Travel Agencys and Impact on Economic Growth

Kevin Margatan — 2025-03-02

The research discusses the role of digital transformation in building sustainable tourism and its relationship to achieving sustainable development goal (SDG) number 8 in Indonesia. Research focuses on digital transformation such as e-commerce, digital marketing, and big data which can improve travel agent businesses and create more opportunities to market tourist destinations. By using the Systematic Literature Review (SLR) method, this research emphasizes that the use of technology in the tourism business has the potential to increase efficiency, reduce operational costs, and enable the provision of services tailored to client needs. However, there are still gaps in research regarding the role of technology in supporting sustainable tourism, especially local community-based and environmentally friendly tourism. The Sustainable Tourism Digital Hub was proposed with the hope of supporting the economic growth of local communities and increasing the inclusiveness and sustainability of the tourism industry, which is in line with SDG 8.

Purchase Intention of Green Beauty Product: Does Perceived Value Matter?

Cynthia Sari Dewi — 2025-03-03

The increasing environmental impact of the cosmetics industry has led to a growing consumer interest in eco-friendly products. This study examines the purchase intentions of Indonesian millennials for green beauty products, focusing on the role of perceived values, which are functional, social, and emotional. Using a quantitative approach, data were collected from 190 millennials through an online survey and analyzed using SPSS 24. The results reveal that functional value, social value, and emotional value positively and significantly influence purchase intention. These findings underscore the importance of emphasizing product functionality, social contributions, and emotional engagement in marketing strategies. This research provides valuable insights for businesses seeking to align with sustainability goals and cater to environmentally conscious consumers. Future studies are encouraged to explore additional factors influencing green purchase behavior across diverse demographics and regions.

The Role of Working Capital Management in Increasing Profitability (A Study of Fashion Retail Companies Listed on the Indonesia Stock Exchange During and Post Covid-19)

Muhammad Arsala Bil Huda — 2025-03-03

Working capital management is a financial management aspect aimed at optimizing current assets and liabilities to enhance profitability with minimal operational costs. This study aims to analyze the impact of working capital management on profitability in four fashion retail companies listed on the Indonesia Stock Exchange. The method used in this study is panel data regression. The results show that Days Sales Inventory (DSI) positively affects the Gross Profit Margin (GPM) but negatively affects the Operating Profit Margin (OPM). Days Sales Outstanding (DSO) has a negative impact on both GPM and OPM, while Days Payable Outstanding (DPO) positively affects OPM but has no significant effect on GPM. Meanwhile, the Cash Conversion Cycle (CCC) negatively impacts GPM and has no significant effect on OPM. These findings provide valuable insights into working capital management to enhance profitability in fashion retail companies.

The Influence of Investment Opportunity Set, Leverage, and Profitability on Earnings Management with Audit Quality as a Moderating Variable (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period of 2018-2022)

Christiningrum Christiningrum — 2025-03-03

This study aims to examine whether investment opportunity set (IOS), leverage, and profitability influence earnings management practices with audit quality as a moderating variable. Earnings management is measured using discretionary accruals (DA) which was calculated using the Modified Jones Model. IOS used market value to book value of assets (MVBA), while leverage used debt-to-equity ratio (DER), and profitability used return on assets (ROA) as their proxies, respectively. This research used 36 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2022 as its sample. The findings show that investment opportunity set and profitability have a significantly positive impact on earnings management practices, with a significance level of ?=1%. Meanwhile, leverage does not affect earnings management practices. The results further indicate that audit quality can moderate the impact of the investment opportunity set and profitability on earnings management practices. This highlights that the investment opportunity set and profitability significantly influence earnings management practices while audit quality can moderate their impact.

The Effect of Perceived Value on Repurchase Intention of Mcdonald's Products When Carrying Out Palestine Washing Mediated By Purchase Attitude And Word of Mouth

Kavita Krishna Murthy — 2025-03-03

This study aims to analyze the significant positive influence of perceived value on purchase intention on McDonald's products mediated by purchase attitude and word of mouth as a link between perceived value and purchase intention. This research design uses a quantitative approach in the form of a questionnaire. A total of 322 respondents responded to this questionnaire in Indonesia using a questionnaire that applies a Likert scale of 1-5. Data were selected using purposive sampling techniques, then analyzed with WarPLS. This study measures perceived value, word of mouth, and purchase attitude as well as purchase intention towards the product after conducting Palestine Washing. This study has 2 paths, namely direct and indirect paths in influencing purchase intention. The role of purchase attitude and word of mouth is a full mediation of the relationship between perceived value and their intention to buy McDonald's products after conducting Palestine Washing. This study refers to previous studies, which show that the relationship between perceived value towards McDonald's products and their intention to buy the product is direct and indirect. Purchase intention can be indirect due to the mediation of purchase attitude and word of mouth to have an influence from perceived value to purchase intention

Perceptions Of Benefits And Risks Regarding Sukuk Investment Decisions Made By Students

Desiana Rachmawati — 2025-03-04

The purpose of this study is to examine the influence of perceived benefits and perceived risks on students' decisions to invest in sukuk. The research was conducted on prospective investors who are students at STTKD Yogyakarta. Data were collected using a closed-ended questionnaire with a Likert scale distributed to 53 respondents and analyzed using multiple linear regression. The results show that perceived benefits have a positive and significant effect on students' sukuk investment decisions. This is evidenced by a t-value of 4.209 > 2.007 and a significance level of 0.000 < 0.05. The perception of sukuk as a more stable investment compared to other capital market products is a key consideration for student investors in making investment decisions. On the other hand, perceived risks do not influence students' decisions to invest in sukuk. This is evidenced by a t-value of 0.748 < 2.007 and a significance level of 0.733 > 0.05. Students do not heavily consider risks when deciding to invest in sukuk as a sharia-compliant capital market product.

The Effect of Work-Life Balance And Workload on Employee Job Satisfaction in the Creative Media Industry at MSME Scale In Samarinda

Muhammad Andrew Syahbana — 2025-03-03

Work-life balance and workload are two aspects of improving employee well-being and job satisfaction that are increasingly receiving attention. Given the importance of this topic in the MSME sector, this study fills the gap in the limited literature on the influence of these two factors in the creative media industry. The contribution of this study is to provide new insights for companies in managing these factors to improve employee performance and well-being. This study used a quantitative approach with multiple linear regression techniques to examine the impact of work-life balance and workload on job satisfaction. Data were collected through questionnaires distributed to 150 people working in a creative media company on an MSME scale in Samarinda. According to the study's findings, work-life balance has the biggest impact on these two factors, significantly affecting employee job satisfaction. It is demonstrated that both independent variables can account for 75.4% of the variation in work satisfaction, with a coefficient of determination (R2) of 0.754, while 24.6 percent is influenced by external variables not included in this research model. Workload has a favorable and considerable impact on job satisfaction, although work-life balance has a small but positive effect. The study's findings suggest that increased work-life balance and effective task management can boost worker job satisfaction. Therefore, to achieve organizational goals, businesses are encouraged to maintain and improve work-life balance and manage workload properly to improve employee well-being and satisfaction.

The Implementation of Theory of Planned Behavior towards Intention of Using Quick Response Code Indonesian Standart among Students

Mutya Paramita Pratita — 2025-03-03

Technology continues to evolve, demanding society to adapt to its advancements, particularly in payment methods where cashless transactions are increasingly prevalent. One such cashless payment method is QRIS (Quick Response Code Indonesian Standard), which aims to facilitate transactions between consumers and merchants for greater convenience. A primary target of this method is Generation Z, specifically university students. It is crucial for sellers to understand students' interest in adopting QRIS as a payment method. To achieve this goal, this study employed a questionnaire distributed randomly among a population of university students in Surakarta, with a sample size of 100 respondents. Data analysis was conducted using SmartPLS, and the results indicate that subjective norms have no effect on the intention to use QRIS, while other variables within the Theory of Planned Behavior (TPB) show a positive influence when mediated by trust in QRIS.

The Effect of Capital Expenditure on Financial Performance with Local Revenue as a Mediating Variable

Nuru Nisa Pramesti — 2025-03-03

Abstract: Regional autonomy is an attempt to give local governments more autonomy and less reliance on the federal government. The fact that just a few local governments enjoy this independence, however, is a phenomenon. As a result, this study looks at the variables that may influence regional financial success. Using Local own-source revenue as a mediating variable, this study examines how capital expenditures affect the regional financial performance of East Java Province's cities and districts. The quantitative method is the approach taken. Purposive sampling was utilized to gather data from East Javan district and city administrations' budget reports for 2018–2022. A review of the literature and applicable rules and regulations is the first phase of this investigation. Next comes data collecting, tabulation, analysis, reporting, and publication of the findings. The findings demonstrated that capital expenditure hurt financial performance. Nonetheless, they exerted a beneficial influence on local original revenue, which in turn positively affected financial performance. Economic performance was enhanced by capital investment funded through local original revenue. The study's findings indicate that East Javan districts and cities must increase capital spending and local own-source revenue to enhance their regional financial performance.

The Impact of the Independent Learning Independent Campus (MBKM) Internship Program on Students' Soft Skills, Hard Skills and Work Readiness: Impact Analysis on Mulawarman University Students

Putri Ayu Tanti Chandra — 2025-03-03

This study aims to examine the impact of the Independent Learning Campus Independent Internship Program (MBKM) on the development of Soft Skills, Hard Skills, and Work Readiness of Mulawarman University students. The main focus of the study is how students improve their work readiness by improving soft skills and hard skills after undergoing the MBKM program. The results of the study prove that Soft Skills (X1) and Hard Skills (X2) have a significant impact on Work Readiness (Y) simultaneously. Students who experience an increase in soft skills and hard skills after undergoing the MBKM program feel more ready to enter the workforce. This finding shows that work readiness can be achieved by developing effective soft skills and improving relevant hard skills. The study also revealed that soft skills such as communication skills, inter-member cooperation, and in handling problems have a crucial role in increasing the level of student readiness to work. Meanwhile, improving hard skills, including technical and intellectual abilities, also plays a significant role in supporting work readiness. Although there is an increase in work readiness with the MBKM program, there are challenges in optimal implementation, especially related to the application of soft skills and hard skills in real work situations. Therefore, a comprehensive and sustainable strategy is needed to continuously improve students' work readiness by developing soft skills and hard skills continuously. Overall, the MBKM program has proven effective in facilitating efforts to develop students' soft skills and hard skills, thereby increasing their readiness to work. This program makes a significant contribution in creating graduates who are ready to face challenges in the professional world and can adapt to their work scope which tends to change and compete with each other.

The Effect of Service Quality And Tourism Facilities on Visitor Satisfaction of Bamboe Wanadesa Balikpapan Tourism

Sri Devi Enjelli — 2025-03-03

This study investigates the influence of service quality and tourism amenities on tourist satisfaction at Bamboe Wanadesa Balikpapan. A quantitative approach using an associative methodology is the research methodology employed. The population of the study was visitors to Bamboe Wanadesa Balikpapan, with a target sample of 150 respondents. Multiple linear regression and correlation analysis were employed to test the hypothesis concerning the impact of service quality and tourism amenities on visitor satisfaction. Additionally, validity and reliability assessments of the research instrument were carried out. The study's findings show that service quality and tourism amenities have a major impact on visitor satisfaction, with service quality outweighing tourism facilities. This study concludes that both factors complement each other and contribute to improving the overall tourism experience. To ensure the sustainability of tourist destinations, it is important to improve parking facilities and food courts at Bamboe Wanadesa Balikpapan Tourism, it is recommended to expand the parking area, then it is necessary to harden the land using concrete or asphalt, installing a canopy can also be an additional option to protect vehicles from direct rain, improve the quality of parking management, and develop more complete and attractive food court facilities, if realized Bamboe Wanadesa Balikpapan Tourism can provide a better experience for its visitors. In addition, by conducting periodic evaluations and involving visitors in the decision-making process, it is hoped that appropriate and sustainable solutions can be created

The Influence of Organizational Culture, Leadership Member Exchange, and Compensation on Happiness at Work of Millennial and Gen Z Generations at PT Bank Tabungan Negara (Persero) Tbk Regional Loan Processing Center 1

Ziqri Nur Ilham — 2025-03-03

The aim of this study is to analyze the relationship between organizational culture, leadership style (Leader-Member Exchange), compensation, and happiness at work among millennial and Gen Z employees at PT Bank Tabungan Negara (Persero) Regional Loan Processing Center 1, West Java. This study employs a quantitative research design to analyze the relationships between organizational culture, leadership style (Leader-Member Exchange), compensation, and happiness at work among millennial and Gen Z employees at PT Bank Tabungan Negara (Persero) Regional Loan Processing Center 1, West Java. The data collection methods include internet-based surveys and a literature review. The study sample consists of 131 permanent employees, with a saturated sampling technique. The data were analyzed using descriptive statistics and Structural Equation Modeling (SEM) based on Partial Least Squares (PLS-SEM) to test the relationships between variables.Based on the analysis results, this study concludes that organizational culture, compensation, and Leader-Member Exchange (LMX) significantly influence happiness at work among millennial and Gen Z employees at PT Bank Tabungan Negara (Persero) Regional Loan Processing Center 1. Increases in organizational culture, compensation, and LMX are positively related to happiness at work. LMX also serves as an intervening variable that strengthens the impact of organizational culture and compensation on happiness. LMX is the highest indicator with the most significant influence on happiness at work, while organizational culture has the lowest influence.

Social Media and Firm Performance: Empirical Study on Listed Indonesian Firms

Almadea Shafa — 2025-03-05

This study aims to determine whether the use of Twitter and Instagram by companies has an impact on their operational and financial performance. Operational performance is evaluated using Return on Assets (ROA) and net income. For financial dissemination activities, social media usage is measured by the number of tweets and posts related to finance, while financial performance is measured using Tobin’s Q and average daily market returns. Tobin’s Q is a financial metric that is often used to assess a company’s investment attractiveness and efficiency in utilizing its assets. This study uses a quantitative method using multiple regression analysis. The sample consists of 86 companies listed on the Kompas100 index from August 2023 to January 2024. The results of the study indicate that the use of Twitter and Instagram simultaneously has a significant effect on net income and Tobin’s Q, but not on ROA and average daily market returns. In addition, none of the Twitter and Instagram usage variables are significantly related to the company’s operational and financial performance. The findings of this study can benefit companies by encouraging the to reassess their social media strategies in order to better achieve their goals, both operational and financial goals.

Assessing the Mediating Role of Competitive Advantage: The Influence of Innovation Capabilities and Strategic Flexibility on Firm Performance in East Java’s F&B Industry Post COVID-19

Clara Angelia Gunawan — 2025-03-05

This study investigates the mediating role of competitive advantage in the innovation capability and strategic flexibility-firm performance link, in regard to the food and beverage SMEs of East Java, post-COVID-19. This research will seek to explain how these two factors contribute to firm performance by having competitive advantage as a mediating variable. Data were collected from 107 respondents who underwent quantitative analysis. The results showed that innovation capability significantly and directly affects competitive advantage and firm performance, while strategic flexibility affects firm performance only significantly through the mediation of competitive advantage, noting its indirect role. Again, this research points to the enhancement of innovation capabilities as an important way to sustain competitive advantages; hence, a recommendation goes to SMEs in East Java for strategizing to become adaptable. The findings form a helpful indication for the SME managers on how to develop long-term performance in the dynamic business environment.

Examining the Impact of Personality Type, Professional Skepticism, and Ethic on Audit Quality: The Moderating Role of Auditor Experience

Gebyar Pradhono — 2025-03-05

This study investigates the influence of personality type, professional skepticism, and auditor ethics on audit quality, with auditor experience as a moderating. The study utilizes a quantitative methodology, targeting auditors from public accounting firms in Central Jakarta, Indonesia as the research population, employing purposive sampling as the sampling method. Data collection was accomplished through surveys utilizing a questionnaire, with data analysis performed using SEM-PLS. the findings of this study reveal that personality type, professional skepticism, ethics, and auditor experience significantly impact audit quality. The effects of ethics, professional skepticism, and personality type on audit quality are moderated by auditor experience. Future research could delve deeper into exploring additional factors or moderators, thus providing a more comprehensive understanding of audit quality determinants in different contexts. Firms may consider incorporating personality assessments and ethics training into their hiring processes to ensure the selection of auditors with traits conducive to high-quality audits. The research deomonstrates that auditor experience plays a significant moderating role in shaping the impact of personality type, professional skepticism, and ethics on audit quality

The Effect of Live Streaming and Online Customer Review on Purchase Decisions Through Trust as an Intervening Variable (Study on Shopee Users in Malang City)

Agus Salim — 2025-03-05

The internet has developed into a lifestyle for people. Its use is not limited to obtaining and accessing information only, but to fulfill various needs. The change in people's lifestyles from offline shopping has led to a significant increase in the e-commerce market. Various marketplaces such as Shopee began to offer various kinds of convenience to meet the needs of the community by shopping online. Changes and developments in technology have made changes in customer behavior from purchasing through offline shops to through online shops or through e-commerce and marketplaces, this also affects purchasing decisions in buying a product or service.In this study, researchers used the explanatory method using a quantitative approach. The population of this study were Shopee users in Malang City who had made at least one purchase transaction. The data collection technique is by distributing questionnaires. The sample for this research was taken using purposive sampling technique with Malhotra's formula, which amounted to 70 respondents at Shopee users in Malang City. The variables in this study are Live Streaming (X1), Online Customer Review (X2), Purchase Decision (Y) and Trust (Z). The data analysis method used is validity test, reliability test and PLS test or Partial Least Square with the help of smart PLS software version 3. 0.The results of this study indicate that Live Streaming has a significant effect on Trust, Online Customer Review has a significant effect on Trust, Live Streaming has a significant effect on Purchasing Decisions, Online Customer Reviews has a significant effect on Purchasing Decisions, Trust has a significant effect on Purchasing Decisions. In indirect effects, it was also found that the results that Live Streaming on Purchasing Decisions did not mediate Trust were rejected and Online Customer Review on Purchasing Decisions mediated Trust was accepted.

Evaluasi Peran Audit Internal Sebagai Pencegah dan Pendeteksi Fraud Pada PT XYZ

Heidi Ruth Corry Sitorus — 2025-03-05

This study aims to evaluate the role of internal audit as a fraud prevention and detector at PT XYZ, using internal control framework based on the COSO 2013 Internal Control – Integrated Framework. This study is a case study with an evaluation type, with data collection through in-depth interviews and focus group discussions with five key informants involved in the company's operations and finances. The results of the study indicate that although PT XYZ has strengthened its internal control system by recruiting internal auditors, there are weaknesses in the transaction verification procedures that allow fraud to occur. The analysis also identified the need for improvements in control activities, especially related to ongoing investigations and supervision. Based on these results, this study recommends designing a more effective internal control system by strengthening transaction document checking procedures, integrating technology-based monitoring systems, and training for internal auditors to increase effectiveness in detecting and preventing fraud. These findings are expected to be a reference for strengthening internal audit practices in similar organizations, especially in the small and medium business sector.

The Influence of Financial Ratios on Financial Distress of Manufacturing Companies on the Indonesia Stock Exchange

Laetia Devara Chairunisa Vara — 2025-03-06

Kinerja keuangan perusahaan merupakan gambaran posisi keuangan suatu perusahaan yang dianalisis dengan menggunakan alat analisis keuangan dan mencerminkan kinerja operasionalnya pada suatu periode tertentu untuk memberikan gambaran seberapa baik atau buruk posisi keuangan suatu perusahaan. Kinerja keuangan suatu perusahaan memberikan gambaran kepada investor tentang berapa besar laba yang akan dihasilkan di masa mendatang, atau dalam jangka panjang. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, leverage dan arus kas terhadap financial distress pada perusahaan manufaktur. Populasi dalam penelitian ini berjumlah 285 sampel dari perusahaan sub manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam hal ini adalah purposive sampling. Berdasarkan kriteria yang ditetapkan, diperoleh 186 sampel dari 93 perusahaan. Teknik pengumpulan data yang digunakan adalah observasi. Penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa likuiditas, profitabilitas dan arus kas berpengaruh positif signifikan terhadap kinerja financial distress , sedangkan leverage tidak berpengaruh terhadap financial distress pada perusahaan sub manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia.

Analysis Medical Logistics Management: A Case Study at the Pharmacy Installation of TK. III Dr. Shindu Trisno Hospital, Palu City

Shakira Aniza Azraaqin — 2025-03-06

The management of medication logistics is a critical component of hospital operations, encompassing interconnected stages such as planning, procurement, receipt, storage, distribution, disposal, and control. This study aims to comprehensively describe the medication logistics management process, from planning to control, as an integral part of delivering high-quality healthcare services. Utilizing a descriptive qualitative research approach, the study was conducted at TK. III Dr. Sindhu Trisno Hospital in Palu. Data collection involved in-depth interviews and field observations, with informants comprising four key personnel: the Head of Pharmacy, Pharmacy Staff, Head of the Medication Warehouse, and the Warehouse Keeper. The findings revealed that medication planning is conducted using a consumption-based method, grounded in patient usage patterns. Medication procurement utilizes the Kanza application for real-time stock recording. Storage adheres to the FEFO (First Expired, First Out) method, ensuring medication safety and quality in compliance with standards. Distribution is prescription-based and closely monitored, while disposal follows procedures outlined in Ministry of Health Regulation No. 58 of 2014. Medication logistics control leverages an information system that facilitates rapid decision-making to prevent stock shortages or surpluses. This study highlights the importance of technology adoption, inter-unit coordination, and regulatory compliance in managing medication logistics to ensure optimal availability and quality healthcare services

Determination of Firm Value with Investment Decisions as an Intervening Variable (Case Study at UMA)

Edo Satria — 2025-03-06

This study aims to examine the influence of company size, profitability, and financial risk on firm value, with investment decisions serving as an intervening variable. The population for this research comprises 105 multi-sector companies listed on the Indonesia Stock Exchange. The study employs a full sampling method, covering the year 2022 with a total of 105 observations. Data were analyzed using cross-sectional regression processed through E-Views version 13. The results reveal the following: (1) Company size negatively affects firm value; (2) Profitability negatively affects firm value; (3) Financial risk positively affects firm value; (4) Investment decisions positively affect firm value; (5) Company size does not indirectly affect firm value through investment decisions; (6) Profitability does not indirectly affect firm value through investment decisions; (7) Financial risk does not indirectly affect firm value through investment decisions.

The Impact of Corporate Governance on Capital Structure For Companies Listed on The IDX

Erlikawati Erlikawati — 2025-03-06

This study was conducted due to the challenges in implementing good governance practices in public companies in Indonesia. Companies in Indonesia also face challenges in ownership and control of the company. Amidst the increasingly complex business world, corporate governance and decision-making regarding capital structure are becoming increasingly important. The purpose of this study is to determine how corporate governance, especially commissioner compensation, board size, and company size affect the company's capital structure. The sample of this study includes companies listed on the LQ 45 index on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research data comes from financial reports available on the IDX website. To test the hypothesis, a two-way ANOVA analysis was used. The research findings show that there is no significant difference in capital structure related to compensation and board size. Conversely, company size shows a significant effect on variations in capital structure. In addition, there is no significant interaction between board compensation, board size, and company size in their effect on differences in company capital structure.

QRIS Media for Advanced MSMEs: Analysis of Factors Affecting the Use Using Technology Acceptance Model

Bahagia Tarigan — 2025-03-06

The purpose of this article is to determine user perceptions regarding payments with QRIS. The users in question are MSMEs. The analysis was carried out using the technology acceptance model. The Technology Acceptance Model analyzes perceptions of an application based on perceived ease and perceived usefulness. The research object is MSME actors in the DIY area. Data was obtained by distributing questionnaires to MSME actors in the Yogyakarta area. The number of questionnaires processed was 138 questionnaires. Data analysis uses Moderating Regression Analysis. The research results show that Perception of Convenience and Perception of Usefulness influence the use of QRIS for MSMEs.

Utilization of or Codes In Monitoring And Increasing The Effectiveness of Cocoa Farming Results In Sajau Village, Bulungan Regency

Agnes Natalia Susanti — 2025-03-06

This paper discusses the use of QR Code technology in monitoring and improving the efficiency of cocoa farming in Sajau Village, Bulungan Regency. The problem identified is the absence of an adequate monitoring system to manage cocoa farming in real-time. The research methodology used in this study is a descriptive method with a qualitative and quantitative approach to analyze data obtained from the field. using QR Code to track cocoa production and distribution data, which provides accurate information at high speed. The results of the study indicate that the application of QR Code can improve efficiency and transparency in the management of cocoa farming. In conclusion, QR Code is an effective solution to improve the management of cocoa farming in Sajau Village.

Influence of Product, Promotion, And Store Atmosphere on Repurchase Intention at Sessama Coffee Shop in Pontianak City With Customer Satisfaction as An Intervening Variable

Devi Agustin — 2025-03-07

This study aims to analyze the influence of product quality, promotional strategies, and store atmosphere on repurchase intention at Sessama Coffee Shop in Pontianak City, with customer satisfaction as an intervening variable. Using a quantitative associative approach, data were collected from 100 respondents who met specific criteria through purposive sampling. The primary data was analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The results showed that product quality, promotional strategies, and store atmosphere significantly influence repurchase intention both directly and indirectly through customer satisfaction. Among these factors, store atmosphere had the most substantial impact on customer satisfaction, highlighting the importance of creating a comfortable and engaging environment. Promotional strategies exhibited the strongest direct effect on repurchase intention, suggesting the critical role of effective marketing in fostering customer loyalty. The mediation analysis confirmed that customer satisfaction plays a pivotal role in amplifying the effects of the independent variables on repurchase intention. These findings emphasize the importance of integrating quality, marketing, and environmental strategies to enhance consumer experiences and drive loyalty. This study provides valuable insights for business practitioners to develop holistic approaches for customer retention and contributes to the understanding of consumer behavior in the retail and service sectors

Consistency of Sharia Asset Development with Gold Investment Financing at BMT: Case Study of Murabahah Contract Against Sharia Accounting

Tri Asti Sari Putri — 2025-03-07

This study aims to analyze the consistency of sharia in the development of assets with gold investment financing at BMT with a case study on the Murabahah contract. The research method used is a qualitative approach with data collection techniques through interviews and observations. The study shows that the implementation of the principles of sharia contracts in the Murabahah contract at BMT is still not fully sharia after being integrated with the Maqashid Sharia Theory by Asy-syatibi which involves Maslow's Hierarchy of Needs Theory. This is caused by several factors such as a lack of understanding of the principles of sharia transaction contracts, weak supervision of the sharia board at the institution. To improve sharia consistency in the development of assets with gold investment financing at BMT through the Murabahah contract, it is recommended that BMT improve the understanding and competence of its workforce in the principles of sharia economics, strengthen the supervision system, and conduct dialogue and consultation with sharia law experts in order to obtain a more precise and consistent view in the interpretation of sharia transactions. It is hoped that the results of this study can provide benefits for BMT in improving sharia consistency in the development of assets with gold investment financing.

Analisis Efektivitas Program Beasiswa Petani Muda Dalam Mewujudkan Sustainable Agriculture Oleh PT Petrokimia Gresik

Maulina Ayu Syah Putri — 2025-03-07

Program Beasiswa Petani Muda yang diinisiasi oleh PT Petrokimia Gresik bertujuan mendukung regenerasi petani muda dan mewujudkan pertanian berkelanjutan. Penelitian ini bertujuan untuk menganalisis efektivitas program melalui tiga aspek utama: realisasi anggaran, dampak sosial, dan efektivitas program. Penelitian ini menggunakan metode perhitungan varians anggaran, efektivitas program, wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa realisasi anggaran program telah sesuai dengan rencana kerja anggaran (RKA) meskipun terdapat selisih kecil yang diidentifikasi melalui analisis varians. Hal ini mencerminkan pengelolaan anggaran yang efisien dan komitmen perusahaan terhadap keberlanjutan program.

The Influence of Financial Literacy, Financial Self-Efficacy and Locus of Control on the Financial Behavior of Ciputra University Students

Liliana Dewi — 2025-03-07

This research aims to raise financial awareness and the importance of Financial Literacy, Financial Self-Efficacy, and Locus of Control towards Ciputra University students’ Financial Behavior. This study could act as a guide for students to increase their financial management skills and help them in the long run to achieve their financial goals. This is a quantitative study aimed at determining the effectiveness of independent variables such as Financial Literacy, Financial Self-Efficacy, and Locus of Control towards the dependent variable which is Financial Behavior at Ciputra University. The data collection method that is used for this study is a questionnaire with a Likert scale. Active students of the Ciputra University class of 2021 were used as the population and the purposive sampling method as the sampling technique that is used. The result of this study is that there is a significant and positive relationship between financial literacy and financial self-efficacy in the financial behavior of Ciputra University students. On the other hand, locus of control may have a positive effect on financial behavior but is not significant in the financial behavior of Ciputra University students.

The Key Determinants of Brand Loyalty in Indonesia's Cosmetics Market

Velly Anatasia — 2025-03-07

The global annual spending on cosmetics is estimated to be around billions, with numerous industry players competing fiercely to expand their market share. Companies in the cosmetics sector aim to secure a leading position by fostering customer loyalty, which is closely linked to brand loyalty. As a result, brand loyalty becomes a crucial factor in achieving success in a highly competitive market. This study investigates the impact of brand loyalty on the purchasing behavior of female consumers in Jakarta, the capital city of Indonesia. The research focuses on seven aspects of brand loyalty: brand name, product quality, price, design, promotion, service quality, and store environment. This study utilizing descriptive analysis, factor loading, and multiple regression methods to tested its hypotheses. Data was collected through self-administered questionnaires distributed to 125 female respondents who regularly use cosmetics. The findings revealed a strong correlation between promotion and brand loyalty. Additionally, the results demonstrated a positive and significant relationship between the factors of brand loyalty (brand name, product quality, price, design, promotion, service quality, and store environment) and loyalty to cosmetic brands.

Analisis Strategi PT Pakuwon Jati Tbk

Made Wulan Ranjani Yunantara Putri — 2025-03-07

This research analyzes the management strategy of PT Pakuwon Jati Tbk, this company is one of the largest property developers in Indonesia. This research evaluates company performance through external analysis which includes PESTEL and Porter's Five Forces and internal analysis which includes value chain and SWOT. This research uses strategic tools in analysis, namely the TOWS Matrix, Space Matrix, IE Matrix, and BCG Matrix as well as the Grand Strategy Matrix to then draw strategic priority decisions using QSPM. The results show that Pakuwon is in a strategic position to capitalize on opportunities in the growing property market with superblock innovation and a focus on sustainability. The recommended strategy is market development to expand the reach of the lower middle segment through cost efficiency and innovative design, as well as product development to increase competitiveness through technology integration. It is hoped that the implementation of this strategy can strengthen Pakuwon's position in the property industry and increase its economic contribution in Indonesia.

Influence of Religiosity, Service Quality, Customer Intimacy and Imagetocustomer Loyaltywithtrustas Mediation In Indonesian Syariah Bank In Bengkulu

Nara Andesta — 2025-03-07

This study aims to analyze the effect of religiosity, service quality, brand image, customer intimacy on customer loyalty mediated by trust. The research method is quantitative, and the primary data is collected through an online questionnaire. Participants in this survey consisted of 173 Indonesian Islamic bank customer respondents. The analytical method in this survey uses SmartPLS Version 4.2.9.2 analysis to filter and analyze data. The results of the study show that (1) Brand image has a positive and significant effect on customer loyalty; (2) Brand image has a positive and significant effect on trust (3) Customer intimacy has a positive and significant effect on customers (4) Religiosity has a positive and significant effect on customer loyalty (5) Religiosity has a positive and significant effect on trust (6) Service Quality has a positive and significant effect on customers (7) Service Quality has a positive and significant effect on (8) Trust has a positive and significant effect on customer loyalty (9) Religiosity has a positive and significant effect on customer loyalty through trust. (10) Service quality has a positive and significant effect on customer loyalty through trust. (11) brand image has a positive and significant effect on customer loyalty through trust

Cyberloafing Behavior And Work Environment: Between Distraction And Performance - The Impact on Work Satisfaction In The Administration Services of The Cianjur Registration Office

Abdullah Abdullah — 2025-03-07

This study aims to analyze the effect of cyberloafing behavior and work environment on employee performance with job satisfaction as a mediating variable in administrative services at the Population and Civil Registry Office of Cianjur Regency. Cyberloafing, which is the behavior of employees who use internet access for personal purposes during work time, can affect productivity and service quality. A positive work environment is expected to mitigate the negative impact of cyberloafing by creating an atmosphere conducive to improving employee performance. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to employees of Disdukcapil Cianjur and analyzed using path analysis techniques. The results showed that cyberloafing has a significant negative influence on employee performance, while a conducive work environment contributes positively to improving performance. Job satisfaction proved to be a mediating variable that strengthens the relationship between work environment and employee performance, but does not fully neutralize the negative impact of cyberloafing. This study concludes that improving the quality of population administration services requires better management of the work environment as well as supervision and training related to the professional use of the internet.

Analysis of the Role of Social Media in Business Centers in Kampoeng Batik Laweyan, Surakarta City

Febita Ayu Riswaning Putri — 2025-03-10

This research aims to analyze the role of social media in developing business centers in Kampoeng Batik Laweyan, Surakarta. Social media is now a strategic tool in introducing products, building brands, and increasing interaction between business actors and consumers. In the context of Kampoeng Batik Laweyan, which is famous as one of the batik centers in Indonesia, the use of social media is considered important to expand the market and maintain the sustainability of batik traditions. The method used is a qualitative approach by interviewing batik business actors and analyzing social media content used in the center. The results of the study show that social media plays a major role in increasing the visibility of batik businesses, expanding market networks, and introducing the values ??and philosophy of Laweyan batik to domestic and foreign consumers. In addition, social media is also a means of interaction that allows direct suggestions and criticism from consumers, which also contributes to improving product and service quality. This study is expected to provide insight for other batik business actors in utilizing social media as an effective and sustainable marketing tool.

The Effect of E-Filling Implementation and Tax Sanctions Implementation on Individual Taxpayer Compliance with Digital Literacy As A Moderating Variable

Ruben Suherman — 2025-03-10

This study aims to analyze the influence of E-Filing and tax sanctions on individual taxpayer compliance, with digital literacy as a moderating variable, at KPP Pratama Tigaraksa. The population consists of 5,412 taxpayers, with a sample size of 100 respondents. The research employs a quantitative approach, and data analysis is conducted using Smart PLS 4 software. The results indicate that E-Filing (X1) does not have a significant effect on taxpayer compliance (Y), with a p-value of 0.178 (greater than 0.05) and a t-statistic of 1.347 (less than the t-Table value of 1.984). The regression coefficient of -0.131 indicates that an increase in E-Filing is associated with a decrease in taxpayer compliance. Conversely, tax sanctions (X2) significantly influence taxpayer compliance, with a p-value of 0.005 (less than 0.05) and a t-statistic of 2.802 (greater than the t-Table value of 1.984). The regression coefficient of 0.243 suggests that stricter tax sanctions improve taxpayer compliance. Digital literacy (Z) was found to be a significant moderator in the relationship between E-Filing and taxpayer compliance, with a moderation coefficient of 0.264, a t-statistic of 2.539, and a p-value of 0.011. However, digital literacy does not significantly moderate the relationship between tax sanctions and taxpayer compliance, as indicated by a moderation coefficient of 0.076, a t-statistic of 0.817, and a p-value of 0.414. These findings highlight the importance of digital literacy in enhancing the effectiveness of E-Filing, while tax sanctions remain a dominant factor in driving individual taxpayer compliance at KPP Pratama Tigaraksa

HRM and Marketing: Identifying the Impacts of Rapid Technological Advancements

Sri Yusriani — 2025-03-10

The rapid evolution of technology has transformed various sectors, including Human Resource Management (HRM) and consumer services. This literature review, based on highly cited works in Google Scholar, investigates the significant variables influenced by the proliferation of digital applications in these fields. Key findings indicate that technological integration affects variables such as consumer trust, satisfaction, engagement, and loyalty, which are essential to both HRM and marketing strategies. The analysis also highlights the dual role of technology as both an enabler and a potential disruptor, depending on strategic implementation. This study provides a comprehensive basis for future research on leveraging technology for sustainable growth and improved management quality in HRM and marketing.

Keyword: Technological advancements, HRM, consumer services, trust, engagement, loyalty, marketing strategies.

Investment Strategy, Business Capital and Income Against Recession Risk Through Government Regulations

Supardi Supardi — 2025-03-11

This research explores investment strategies, working capital, and income during economic recessions, emphasizing the role of government policies in achieving Sustainable Development Goal (SDG) No. 9, which focuses on resilient infrastructure, sustainable industrialization, and innovation. Through explanatory analysis, the study examines the relationship between investment approaches and economic uncertainty. The findings indicate that, during recessions, investment strategies focused on critical infrastructure can enhance economic resilience and support long-term growth. Flexible and adaptive working capital management is also crucial for businesses to navigate market volatility and mitigate the risk of instability. The study reveals that investment strategies and income are influenced by government regulations, whereas working capital does not have a direct impact on these regulations. However, both investment strategies and venture capital affect recession risk through government regulation. Additionally, government regulation plays a mediating role in the impact of income on recession risk, underscoring its importance in stabilizing the economy during uncertain times. These findings highlight the need for innovative investment approaches and strategic financial management to build economic resilience and advance SDG No. 9. In conclusion, appropriate government policies and effective capital management can help reduce the adverse effects of economic downturns, ensuring a more stable economic environment during periods of uncertainty.

Analysis of the role of the TRIZ Model and the TOD concept of changes in urban mass transportation towards comfort of life (Case study around Soekarno Hatta Airport Tangerang, Banten)

Johanes kurniawan.L Kurniawan — 2025-03-11

The purpose of this study is to analyze the extent of the role of the TRIZ (Theory of Incentive Solving) Model to the negative impact of gentrification of urban changes around Soekarno Hatta Airport Tangerang, Banten, with the concept of Mixed Use Building and the concept of TOD (Transit Oriented Development) can overcome the comfort of living in the suburbs around Soekarno Hatta Airport Tangerang, Banten, especially the area of 5 sub-districts, namely Benda, Kosambi, Neglasari, Rawabokor, and Teluk Naga sub-districts, where the poorest of the three sub-districts are Pakuhaji, Teluknaga, and Kosambi. there has not been much attention from the academic community, so this is a concern to be used as an object of research. The realization of this development concept usually utilizes existing infrastructure, optimizes the use of Mass Transportation networks and increases Community Mobility at the local level. The TOD concept is applied by combining residential areas, shops, offices, open spaces and public facilities within a comfortable walking distance. . it is known that the adjusted R Square value is 0.704, this means that the simultaneous influence of variables X1 and X2 on variable Y is 70.4%, the remaining 29.6% is influenced by other factors.

Tax Fairness in Women Taxpayers' Non Taxable Income (PTKP) and Women's Labor Force Participation Rates

Daris Mujib Rachmat — 2025-03-11

This research aims to analyse the fairness of tax rules for women taxpayers and their relationship to the women work participation rate. This is motivated because in Indonesia there is an imbalance in non taxable income (PTKP) regulations for women and men employees, especially in the formal sector, which in turn has an impact on the low rate of women work participation in the formal sector. The analytical method used in this study is a qualitative method, namely a literature review supported by take-home pay calculation simulation data on women formal sector employees regarding perceptions of tax fairness. This study obtained the result that there is an unfairness in the tax regulations for working women taxpayers compared to men and this is related to the lower level of women working in the formal sector compared to men, so that the work participation rate for women is lower than for men. This research is expected to contribute in the form of policy recommendations to the tax directorate general to review tax rules that accommodate tax fairness for women taxpayers, this is in line with the OECD proposal at the G20 Presidensial 2022 regarding Gender-Based Taxation Policies. This is also in line with the Omnibus Law UU Number 2 of 2022 concerning Job Creation, where the Government of Indonesia has paid attention to the rights of working women and provided facilities for example in the form of maternity leave, menstrual leave