Dinasti International Journal of Economics, Finance & Accounting

The Influence Of Financial Literacy, Budgeting Planning, And Investment Knowledge On Personal Financial Management Case Study: Kediri City Students

Azzahra Dwi Yunianti, Nur Andini Fatimatuz Zahro, Bella Paradita — Thu, 19 Jun 2025 00:00:00 +0000

The ability to manage personal finances is important, especially for students who are learning to be financially independent. This study aims to analyze the effect of financial literacy, budget planning, and investment understanding on personal financial management. Data were obtained through structured questionnaires distributed to college students in Kediri City. The analysis technique used multiple linear regression to measure the effect of each variable. The results show that financial literacy, budget planning, and investment understanding have a significant effect, both individually and together, on students' ability to manage finances. Financial literacy makes the greatest contribution compared to other variables. This shows that students with a good understanding of money management and investment tend to be more able to manage their finances effectively. These findings underline the importance of financial education programs that focus on financial literacy, budget management, and investment to increase students' independence in managing personal finances. Educational institutions have a strategic role in supporting this through training and practical learning

The Role of Digital Marketing in Increasing MSME Sales Growth

Kurniawan Balenggon, Zakiyah Zaharah, Umar Syarifuddin, Sri Wanti — Thu, 19 Jun 2025 00:00:00 +0000

This study aims to analyze the role of digital marketing in boosting the sales growth of UMKM Ummu Khalif, a culinary business specializing in traditional Palu sambal. In response to the digital era, UMKM Ummu Khalif leverages various digital platforms such as Facebook, Instagram, WhatsApp Business, TikTok, and Shopee to expand its market reach and increase sales volume. The research employs a qualitative method with data collection techniques including interviews, observations, and documentation. The findings reveal that WhatsApp Business is the most effective platform for driving direct transactions, contributing to the sale of up to 200 bottles of sambal per month. Meanwhile, Instagram and TikTok play crucial roles in enhancing brand awareness through engaging visual content, such as sambal-making processes, customer testimonials, and promotional activities during exhibitions. The synergy between creative promotional content and the strategic selection of digital platforms has proven to boost sales by up to 50% compared to the period before the intensive application of digital marketing. However, UMKM Ummu Khalif faces several challenges, including limited time for consistent content creation, a lack of human resources, and insufficient in-depth understanding of optimal strategies for each platform. This study emphasizes that effective and adaptive digital marketing strategies significantly contribute to UMKM growth in the post-pandemic era, where consumer behavior and digital platform trends continue to evolve. Furthermore, this study offers academic contributions by addressing research gaps related to digital marketing implementation in sambal-based culinary MSMEs, while highlighting the importance of integrating social media and marketplaces as part of a holistic digital marketing strategy

The Effect of Psychological Well-being and Work-life Balance on Employee Performance with Organizational Commitment as a Mediator in the Directorate General of Protocol and Consular

Nur Fadli Tams, Meirani Harsasi, Sahnaz Ubud — Thu, 19 Jun 2025 00:00:00 +0000

This research aims to analyze the influence of psychological well-being and work-life balance on employee performance with organizational commitment as a mediating variable. The background to this research is based on the existence of an evidence gap or inconsistency in findings in previous studies regarding the relationship between psychological well-being and work-life balance on employee performance, as well as the relationship between organizational commitment and employee performance. In addition, this research highlights the importance of managerial commitment as a mediator in the relationship between these variables. The study was conducted on 143 employees within the Directorate General of Protocol and Consular of the Ministry of Foreign Affairs of the Republic of Indonesia. Variable measurements were carried out using a Likert scale, and data analysis was carried out using the Structural Equation Model (SEM) method using the SMART PLS application. The research results show that psychological well-being significantly affects employee performance through organizational commitment with an estimated coefficient of 0.180, a T-statistic of 3.333, and a P-value of 0.001. Furthermore, work-life balance also significantly affects employee performance through organizational commitment with an estimated coefficient of 0.241, T-statistic of 2.805, and P-value of 0.005. These results confirm that organizational commitment mediates the relationship between psychological well-being and work-life balance on employee performance. These findings provide theoretical contributions to understanding the mechanisms of relationships between variables and practical implications for organizations in improving employee performance. Paying attention to employees' psychological well-being and work-life balance and strengthening organizational commitment can increase work effectiveness and productivity.

Corporate Tax Planning Strategies: The Role of Shell Companies in Tax Havens and Their Impact on Emerging Markets

Fri, 20 Jun 2025 00:00:00 +0000

This study examines tax planning strategies employed by multinational corporations, focusing on the role of shell companies in tax havens and their impact on emerging markets. Using a systematic literature review approach, the research explores various tax planning techniques such as transfer pricing, profit shifting, and the utilization of international tax treaties to optimize tax liabilities. The findings indicate that these practices contribute to significant tax revenue losses in emerging economies, affecting fiscal stability and economic growth. Despite the implementation of international regulations such as the OECD’s Base Erosion and Profit Shifting (BEPS) initiative to curb tax avoidance, multinational corporations continue to adapt with new strategies. This study recommends enhancing tax transparency, strengthening international cooperation, and reforming tax policies in emerging markets to mitigate the adverse effects of corporate tax avoidance.

The Influence of Workload and Training on Employee Performance Through Job Satisfaction as an Intervening Variable (A Study at Mazarzo Traditional Wedding Organizer)

Hadaana Sabiila, Budi Prabowo, Rusdi Hidayat Nugroho, Indah Respati Kusumasari — Fri, 20 Jun 2025 00:00:00 +0000

Abstract: This research aims to analyze the influence of workload and training on employee performance with job satisfaction as an intervening variable at Mazarzo Traditional Wedding Organizer. The background of this research is based on the high demand for services that is not proportional to the available human resources, as well as the suboptimal employee training that may reduce performance. The approach used is quantitative, employing methods such as observation, interviews, and questionnaires, with a saturated sampling technique involving 53 employees as respondents. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the SmartPLS 4.0 software. The results of the study indicate that: (1) workload has a positive and significant effect on job satisfaction; (2) workload has a negative and insignificant effect on employee performance; (3) training has a positive and insignificant effect on job satisfaction; (4) training has a positive and insignificant effect on employee performance; (5) job satisfaction has a positive and significant effect on employee performance; (6) workload has a positive and significant effect on employee performance through job satisfaction; (7) training has a positive and insignificant effect on employee performance through job satisfaction. These findings highlight the importance of proportional workload management and structured training to optimally enhance employee satisfaction and performance..

The Influence of Tax Knowledge, Tax Incentives and Digital Literacy on Sustainable MSME Performance (Case Study: MSMEs in Bengkulu City)

Dini Anggraini, Novitasari Novitasari — Fri, 20 Jun 2025 00:00:00 +0000

This research aims to examine how digital literacy, tax incentives, and tax knowledge affect the long-term success of small and medium-sized enterprises (SMEs) in Bengkulu City. The background is the rapid growth of MSMEs in Bengkulu City which will reach 44,742 units in 2024 and the challenges of sustainability in the digital era, as well as taxation issues which are crucial factors in achieving business sustainability. The study uses Resource-Based View Theory as a conceptual basis to explain how strategic resource integration can create competitive advantage. Using the Slovin formula, we were able to calculate that there are 44,742 MSMEs in the population, and we used this information to choose 397 for our quantitative study. Data was collected using a Likert scale questionnaire, and various statistical tests, including multiple linear regression, were used to examine the findings. According to the study's findings, digital literacy and tax incentives significantly improve the performance of sustainable MSMEs, while tax knowledge does not show a significant impact. Simultaneously, the three variables affect the performance of sustainable MSMEs with a contribution of 34.2%, indicating that tax knowledge, tax incentives, and digital literacy are factors that influence the performance of sustainable MSMEs, but there is still 65.8% of the variation explained by additional elements that are not considered in this study. The limitations of this study lie in the use of paper questionnaires due to the low response to Google Form and only using three variables in the analysis. Additional tax factors that could have a bigger impact on MSME performance include tax compliance and views of tax fairness; these should be included in future studies.

The Dynamics of the Influence of Investor Sentiment on Capital Market Volatility in a Behavioral Finance Perspective

Fahmi Roy Dalimunthe, Ekayana Sangkasari Paranita, Ade Suhara — Fri, 20 Jun 2025 00:00:00 +0000

The dynamics of investor sentiment play a crucial role in the formation of capital market volatility, especially when psychological factors distort the supposedly rational decision-making process. In the perspective of behavioral finance, market behavior is influenced by collective emotions, cognitive biases, and information imperfections, which directly affect asset price movements and market stability. A secondary data-driven analysis from the period 2018 to 2023 of Indonesia's capital market indices indicates a significant correlation between fluctuations in investor sentiment and the level of market volatility. With the ARCH-GARCH model approach, it was identified that a surge in positive sentiment tends to increase volatility in the short term due to the overreaction effect, while the dominance of negative sentiment is associated with more prolonged selling pressure due to the influence of loss aversion and herding behavior. These findings reinforce the argument that markets are not entirely informationally efficient, but rather are heavily influenced by the collective perceptions and psychology of market participants. The implications of this study include the need to strengthen financial literacy based on investor psychology, reformulation of risk management strategies by market participants, and the development of policy instruments that are able to anticipate behavioral deviations from market rationality.

Corporate Social Responsibility (CSR) in Indonesia: Bibliometric Analysis and Research Trends

Selly Puspita Sari selly, Andi Mulyono, Fauzan Fuadi — Fri, 20 Jun 2025 00:00:00 +0000

Scientific research on Corporate Social Responsibility (CSR) has increased rapidly over the last few decades. This study aims to comprehend CSR's current state and implementation in Indonesia. We conducted a bibliometric analysis of the CSR study from 2006 to 2024 to identify the publication trends in this field of study. Based on the keywords associated with CSR in the article title, this study analyzed 209 documents. The bibliometric analysis of this study is based on Scopus database information. Excel was employed for frequency analysis. This study analyzes the publication year, document type, source, title, field of study, authorship, and citation analysis to convey its findings.

Consumer Perceptions of Sustainable Use of Digital Wallets: A Monitoring Study of Users in the DANA Application

Andriy Hasiholan Simorangkir, Finnah Fourqoniah — Fri, 20 Jun 2025 00:00:00 +0000

This study aims to analyze the level of consumer satisfaction with the DANA application as a digital wallet service provider, using five dimensions of service quality: tangibles, reliability, responsiveness, assurance, and empathy. This study is a quantitative study conducted through a survey method, using a non-probability sampling technique. Data were collected using questionnaires and data triangulation through interviews. Data analysis includes the calculation of the arithmetic mean, SERVQUAL analysis, and importance performance analysis. The survey was conducted on 91 people who are active users of the DANA Application digital wallet. The results of the study showed that the performance of the DANA application in serving consumers was considered good with an average total score of 4.09. Meanwhile, consumer expectations of service quality are in the very high category, with an average score of 4.7. The total average difference (GAP) of -0.61 indicates that DANA's service quality is perceived as quite ordinary by consumers. In addition, the average total performance-importance value of 87% shows that the level of consumer satisfaction with service quality based on the five quality dimensions is not optimal

The Role of Audit Opinion as a Moderator of the Influence of ESG and GRC Disclosure on Market Reaction

I Kadek Jonh Stiawan, Ni Kadek Sinarwati, Lucy Sri Musmini — Fri, 20 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of ESG and GRC disclosures on market reaction with audit opinion as a moderating variable. The research employs a quantitative research design with a population of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 8 companies that met the criteria, with 5 years of observation yielding a total of 40 financial reports. Data collection was conducted through documentation studies and analyzed using Moderated Regression Analysis with panel data. The findings of this study indicate that ESG and GRC disclosures have a direct positive and significant effect on market reaction, whereas the audit opinion does not moderate the influence of ESG and GRC disclosures on market reaction. These findings are expected to be followed up by companies, particularly in the banking sector, to further optimize ESG and GRC disclosures in order to enhance investor confidence and gain a positive image in the public eye

Implementation of Transportation, Warehouse and Distribution to Supply Chain Management: Study Literature Review

Fri, 20 Jun 2025 00:00:00 +0000

Abstract: The article on the implementation of transportation, warehouse and distribution on supply chain management is an article within the scope of operational management science. The purpose of this study is to build a hypothesis regarding the influence between variables that can later be used for further research within the scope of operational management. The research method used is descriptive qualitative. The data collection technique uses literature studies/literature reviews. Data were obtained from previous studies that are relevant to this study and sourced from academic online media such as Publish or Perish, Google Scholar, Jurnal Sinta, DOAJ and Garuda. The results of this study are as follows: 1) Transportation affects supply chain management; 2) Warehouses affect supply chain management; and 3) Distribution affects supply chain management.

Keyword: Supply Chain Management, Transportation, Warehouse, Distribution

The Influence of Word of Mouth And Taste on Purchasing Decisions at Mie Balap AMI

Sri Rezeki, Desma Erica Maryati Manik, Jaccyn Tannaldy — Sun, 22 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of Word of Mouth (WOM) and taste on consumer purchasing decisions at Mie Balap Ami, a culinary business located in Pasar Metal, Medan. The background of this study is based on the fluctuations in income that occurred throughout 2024, where the highest income was recorded in April and the lowest in September. The decline is thought to be influenced by weak WOM and inconsistency in product taste. This study uses a quantitative approach with multiple linear regression analysis techniques. Data were collected through questionnaires from 100 respondents selected using non-probability sampling techniques. Validity and reliability tests were carried out to ensure the reliability of the instrument, as well as classical assumption tests to ensure the feasibility of the model. The results of the study show that: (1) Word of Mouth has a significant effect on purchasing decisions; (2) Taste has a significant effect on purchasing decisions; and (3) Word of Mouth and taste simultaneously have a significant effect on consumer purchasing decisions at Mie Balap Ami. These findings indicate that the strength of WOM and consistency of taste are key factors in maintaining and increasing consumer loyalty in the culinary industry.

The Influence of Word of Mouth, Product Completeness and Product Attractiveness on Fertilizer Purchase Decisions at Growmart (Cab. Usaha Tani)

Hommy Dorthy Ellyany Sinaga, Dian Setyorini, Amanda Putri Januari — Sun, 22 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of word of mouth, product completeness, and product appeal on fertilizer purchasing decisions at Growmart (Agricultural Business Branch) located on Jl. Jenderal Sudirman, Bagan Batu, South Labuhanbatu, Riau. The background of this study is based on the tight business competition in the agricultural sector and the low volume of fertilizer sales at Growmart, which is suspected to be influenced by the less than optimal marketing strategy and the mismatch of stock with consumer needs. This study uses a quantitative approach with a survey method through a questionnaire distributed to 292 respondents, determined by the Slovin formula from a population of 1,076 people. The sampling technique uses the random sampling method. Data analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (Adjusted R²). The results of the study showed that partially and simultaneously, the variables word of mouth, product completeness, and product appeal have a significant effect on fertilizer purchasing decisions at Growmart. Word of mouth has a positive influence because it provides information that is trusted by consumers. Completeness of the product encourages consumers to buy in one place practically. While the appeal of the product increases interest through attractive visuals, packaging, and presentation

Public Sector Performance: The Impact of Transformational Leadership and Public Service Motivation on Organizational Performance as mediated by Organizational Commitment

Antony Sentoso, Asri Mardiana, Yulfis — Sun, 22 Jun 2025 00:00:00 +0000

With organizational commitment as mediating variable, the objective of this study is to
examine and evaluate the impact of public service motivation and transformational leadership
on organizational performance. Respondents from the public sector of Maritime Affairs and
Fisheries Service Branches dispersed around the Riau Island Province Region make up this
quantitative research technique with data processing using Smart PLS. Completing a
questionnaire sent via Google form was the main method of gathering primary data for this
project. According to the study's results, transformational leadership has a significant
influence, but Public service motivation has little impact on organizational performance.
Organisational commitment is essential for mediating the relationship between
transformational leadership and organizational performance, as well as public service
motivation and organizational success.

The Effect of Job Satisfaction and Organizational Culture on Organizational Citizenship Behavior with Organizational Commitment as a Mediation Variable at Bank Rakyat Indonesia

Ni Komang Dian Ratih Puspitasari, Luh Putu Mahyuni — Tue, 24 Jun 2025 00:00:00 +0000

This study aims to determine the effect of job satisfaction and organizational culture on organizational citizenship behavior with organizational commitment as a mediating variable at Bank Rakyat Indonesia (BRI) Bo Denpasar Gajah Mada. This type of research is quantitative using secondary data. The population in this study were all employes of BRI Denpasar Gajah Masa. The sample in this study was 260 respondents. The questionnaire data collection technique used Google form. Data processing for descriptive analysis used SPSS statistical application software and was analyzed using SEM with the help of Partial Least Squares (PLS) software. Job satisfaction and organizational culture have a positive and significant influence on organizational citizenship behavior and organizational commitment and organizational culture. has a positive and significant influence on organizational citizenship behavior and organizational commitment. Organizational commitment has a positive and significant influence on organizational citizenship behavior. employee loyalty of PT Bank Rakyat Indonesia (Persero) Tbk BO Denpasar Gajah Mada is very strong Towards customers and other employees, employees are also very satisfied with their performance results, the company culture is very strong and employees are very committed to the targets given by the company

The Effect of Business Strategy and Audit Quality on Real Earnings Management Moderated By Managerial Ownership

Tue, 24 Jun 2025 00:00:00 +0000

The research conducted on this occasion aims to determine the influence of defender business strategy, prospector business strategy and audit quality on real earnings management by using managerial ownership as a moderator. This research was conducted on infrastructure sector companies listed on the IDX in 2019-2023. This research is supported by population data of 62 companies using observations over a period of 5 years. In the process of facilitating sample data collection, a purposive sampling technique was implemented, so that data was obtained from 15 companies whose conditions had met the criteria for sampling with a period of 5 years of observation, where the sample data used was also obtained as many as 75 samples. The data used in this research is in the form of secondary data whose acquisition process is carried out online by analyzing using the Eviews version 12 application. The results of this research successfully found that defender and prospector business strategies do not affect real earnings management, audit quality has a significant positive effect on real earnings management, and managerial ownership is able to strengthen the influence of defender business strategies on real earnings management but does not yet have the ability to moderate the influence of prospector business strategies and audit quality on real earnings management. The contribution of this research can provide information on real earnings management through business strategy and audit quality moderated by managerial ownership so that investors and policy makers can monitor and reassess efforts to reduce real earnings management.

The Effect of Taxpayer Awareness, Modernization of the Tax System, and Tax Amnesty on Taxpayer Compliance for Micro, Small and Medium Enterprises (MSMEs)

Della Septina, Dyarini Dyarini — Tue, 24 Jun 2025 00:00:00 +0000

In this study, the degree of tax compliance among Indonesian micro, small, and medium-sized businesses will be assessed in relation to taxpayer awareness, tax system modernization, and tax amnesty. The South Tangerang District's MSME taxpayers served as the study's subjects. A straightforward random selection technique combined with probability sampling was used to choose 100 responders in total. A quantitative methodology backed by descriptive statistical analysis was used in the investigation. SPSS version 25 was used to process the data, and the findings indicate that modernization of the tax system, tax amnesty, and taxpayer comprehension have a positive and significant influence on taxpayer compliance. It can be said that improving taxpayer comprehension, making it easier to obtain information through a modernized tax system, and enacting tax amnesty laws may all help increase MSME taxpayers' tax compliance.

Tri Nga Moderation on the Influence of Tax Law Enforcement and Tax Morale on Regional Taxpayer Compliance

Ni Luh Gede Anggarayani Sulistyawati, I Putu Gede Diatmika, Ni Kadek Sinarwati — Tue, 24 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of (1) tax law enforcement and (2) tax morale on regional taxpayer compliance, moderated by the understanding of Tri Nga. The population of this study consists of 13,736 regional taxpayers registered at Bapenda Badung Regency. The sampling technique used was purposive sampling, resulting in a sample of 383 taxpayers. Data was collected through the distribution of questionnaires. Data analysis was conducted using Moderated Regression Analysis with the help of the Smart PLS program. The results of the study indicate that both tax law enforcement and tax morale have a significant positive effect on regional taxpayer compliance. However, the understanding of Tri Nga does not strengthen the influence of either tax law enforcement or tax morale on regional taxpayer compliance.

Determinants of Tax Compliance In Indonesia : A Literature Review

Riki Ardianto, Heru Tjaraka — Wed, 25 Jun 2025 00:00:00 +0000

Tax compliance is an important aspect in the optimization of state revenue but is currently still a significant challenge. The large number of articles on tax compliance in Indonesia prompted the author to conduct a thorough examination of the literature from journals specializing in accounting and taxation. This research is a literature study that aims to identify and analyze the various determinants that influence tax compliance in Indonesia. Through a review of a number of relevant scholarly articles, journals and research reports within the last ten years, this study found that tax compliance is influenced by various factors, both internal to the taxpayer and external to tax policy and services. These factors are shown to play an important role in shaping compliance behavior. The findings of our study indicate the need for further research development and a comprehensive approach based on understanding taxpayer behavior is needed in designing strategies to improve tax compliance in Indonesia

From Uncertainty to Trust: Enhancing Green Financing in the Agricultural Sector Through Accountability and Transparency (A Case Study of Bank XYZ)

Wisnu Pamungkas, Ahmad Juanda, Driana Leniwati — Wed, 25 Jun 2025 00:00:00 +0000

This study examines the role of governance in green credit schemes, specifically focusing on how effective governance can reduce information asymmetry and enhance micro-agricultural enterprises' access to green financing. It also explores the potential of technologies such as blockchain and alternative credit scoring to improve governance and transparency in these schemes, aiming to contribute to the development of more effective policies for sustainable agriculture. This study explores governance in the green credit at Bank This study examines how governance can build trust in green financing through accountability and transparency, focusing on the challenges faced by micro agricultural enterprises in accessing credit. Information asymmetry between lenders and borrowers creates significant barriers, undermining trust and good governance in green financing. The study recommends enhancing understanding of credit scoring systems, improving communication, increasing transparency in evaluation processes, and implementing accessible appeals mechanisms. By addressing these challenges, Bank XYZ can improve stakeholder trust and strengthen governance in its green financing initiatives for the agricultural sector.

Keywords: Accountability, Governance, Green Finance, Information Asymmetry, Transparency

The Effect of Electronic Customer Relationship Management (E-CRM) on Customer Loyalty Through Customer Experience on WhatsApp Loyalty Recipients

Harry Sanjaya, Miguna Astuti, Noraini Nasirun, Yudi Nur Supriadi — Wed, 25 Jun 2025 00:00:00 +0000

This study aims to analyze the impact of Electronic Customer Relationship Management (E-CRM) on customer loyalty through customer experience among users of the WhatsApp Loyalty YOBO platform in the Food and Beverage (F&B) sector. The research seeks to answer the following questions: (1) Does E-CRM influence customer experience, (2) Does customer experience impact customer loyalty, and (3) Does customer experience mediate the relationship between E-CRM and customer loyalty. A quantitative explanatory research design was employed, with data collected through structured questionnaires from 360 respondents who were WhatsApp Loyalty YOBO users. The data was analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4.0 to evaluate the relationships between E-CRM, customer experience, and customer loyalty. Validity, reliability, and mediation analyses were conducted to ensure robust results. The study found that E-CRM significantly enhances customer experience, which, in turn, positively influences customer loyalty. Furthermore, customer experience was identified as a mediating variable that strengthens the relationship between E-CRM and customer loyalty. These results highlight the importance of customer experience in maximizing the benefits of E-CRM tools. Differences in the impact were observed across demographic groups, indicating the potential for tailored strategies. The findings demonstrate the pivotal role of E-CRM in fostering customer loyalty by enhancing customer experience. Businesses in the F&B industry are encouraged to optimize E-CRM features like personalization, timely communication, and seamless service delivery. Future research can explore additional factors, such as market competition or cultural influences, to further elucidate E-CRM's role in driving customer loyalty.

Keyword: customer experience, customer loyalty, digital marketing, E-CRM, WhatsApp Loyalty.

Analysis the Role of Accounting Information System in Increasing Sales of MSME at Benteng Pancasila Market, Mojokerto City

Semmuel Dwi Cahyadi, Ferby Mutia Edwy — Thu, 26 Jun 2025 00:00:00 +0000

This study aims to analyze the role of Accounting Information System in improving the Performance of Sales Incentives in MSME traders at the Pancasila Fort Market, Mojokerto City on the implementation of the Accounting Information System in improving sales accounting performance. MSMEs have an important role in the Indonesian economy, but still face obstacles in accurate and efficient financial records. The use of Accounting Information System, such as Zahir Accounting, Accurate Online, and Jurnal by Mekari, is expected to help traders manage transactions and financial reports more systematically. This study uses a descriptive qualitative method with data collection techniques through structured interviews and direct observation of 19 MSME traders who have implemented Accounting Information System. The results of the study show that Accounting Information System provides significant benefits in supporting transaction recording, stock management, and automatic financial reporting. In addition, this system also helps traders in controlling cash flow and making business decision-making easier. However, there were some obstacles, such as initial difficulties in understanding the features, relatively high subscription fees, and dependence on internet connections. The results of this study are in line with Suhartini's (2020) theory which identifies eight main benefits of Accounting Information System for businesses. As a solution, it is necessary to improve digital literacy and accounting for MSME traders through training or technical assistance. In addition, Accounting Information System service providers can provide more flexible packages for small MSMEs. Thus, the wider implementation of Accounting Information System is expected to improve business efficiency and the sustainability of MSMEs in Mojokerto City.

Analysis of Live Shopping Strategy on TikTok Application as a Marketing Tool for Majalaya Sarong Wholesalers

Salma Azzahra, Michael Chandrawijaya — Thu, 26 Jun 2025 00:00:00 +0000

This study aims to evaluate the Live Shopping strategy used by Grosir Sarung Majalaya in marketing products through TikTok Shop. This study uses a qualitative approach with triangulation techniques in the form of interviews and observations to identify key elements in digital marketing strategies, such as broadcast scheduling, product selection, interaction with consumers, and providing exclusive promotions. The results of the study show that the TikTok Live Streaming feature is effectively used as a means of direct communication that can expand market reach and build closeness with audiences digitally.

Analysis of Consumer Trust in Direct Transaction Methods via WhatsApp in “Take on Thrift” Online Shop

Lydia Kharis Luis, Regi Sanjaya — Thu, 26 Jun 2025 00:00:00 +0000

This study aims to analyze the factors influencing consumer trust in direct transactions via WhatsApp at the "Take on Thrift" online shop. A descriptive approach with qualitative methods was used, collecting data through interviews and Google Form surveys from customers who had previously engaged in direct transactions via WhatsApp. The results of the study show that the factors building consumer trust in direct transaction methods via WhatsApp are seller responsiveness, buyer testimonials, direct interaction through live hosts, transparency of information, and the ease of the payment process. Although Take on Thrift's service quality was perceived as satisfactory, several areas for improvement were identified, such as increasing the number of testimonials, expanding to more social media platforms, providing earlier notifications for live sessions, switching to WhatsApp Business, and enhancing host interaction skills. This study is limited by its small sample size and focus on a single store. Future research is recommended to involve larger and more diverse samples, include multiple online stores, and conduct empirical testing on the identified trust factors.

Technical or Operational Aspects of Vannamei Shrimp Business Plan

Nugroho Arif Darmawan, Hendry Fitrianto, Unggul Kustiawan — Thu, 26 Jun 2025 00:00:00 +0000

In a Vannamei shrimp farming business plan, the operational plan aspect is the main foundation that organizes all business activities in a structured and measurable manner, starting from the establishment stage to projected operational costs. This process begins with site preparation, procurement of production facilities, equipment, and licensing, as a legal and technical foundation for optimal farming (Budi, 2020). Next, operational goals and objectives are set, including production targets, shrimp size, and harvest quality standards, which form the basis for technical and resource arrangements (Asmara et al., 2021). Operational design includes RAS-based intensive culture systems, water quality management, feeding schedules, disease control, as well as the number of workers and utilization of supporting technology (Surianti et al., 2024). The operational delivery phase is carried out according to standard schedules and procedures, with regular monitoring of water quality, shrimp health and growth, and recording of operational data (Prakoso & Riani, 2019). Projected operational costs include all production components, such as fry, feed, labor, electricity, water, and maintenance, with a focus on efficiency to maintain profitability (Saputra et al., 2019). With a systematic operational plan, Vannamei shrimp farming is expected to be efficient, sustainable and profitable

The Influence of Promotion on TikTok Live Streaming Selling on Consumer Purchasing Decisions in Take on Thrift Online Businesses

Veronika Veronika, Ellen Indriati — Mon, 30 Jun 2025 00:00:00 +0000

This study aims to determine the effect of promotion through TikTok live streaming selling on consumer purchase decisions in the online business Take on Thrift. The research uses a quantitative approach with an explanatory method, and data collection was conducted through online questionnaires distributed to consumers who had watched and purchased products from Take on Thrift’s live streaming sessions. The total number of respondents in this study was 100, selected using purposive sampling. The analysis results showed that all questionnaire items were valid and reliable. A simple linear regression test indicated that the promotion variable has a positive and significant influence on purchase decisions, with a significance value of 0.000 < 0.05 and a coefficient of determination (R²) of 0.906, meaning that 90.6% of the variation in purchase decisions can be explained by promotion through TikTok live streaming selling. These findings demonstrate that interactive promotions carried out through TikTok live streaming selling can significantly influence consumer purchase decisions.

The Role of Trust and Financial Literacy on Intention to Use Services Buy-Now-Pay-Later with Approach Extended Theory of Planned Behavior Model

Bernadette Florencia Irena, Anna Amalyah Agus — Mon, 30 Jun 2025 00:00:00 +0000

The Buy Now Pay Later (BNPL) service is a fintech innovation that allows consumers to purchase with delayed payments. Its popularity is increasing with the growth of e-commerce and the need for flexible payments, but understanding the factors that influence usage intentions remains limited. This research analyzes the influence of trust and financial literacy on intentions to use BNPL in Indonesia using an approach to the Extended Theory of Planned Behavior. The study was conducted quantitatively on 405 respondents and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM), including Multigroup Analysis (MGA) based on gender and financial literacy level. The results show that trust significantly affects attitudes and intentions to use BNPL. In contrast, financial literacy does not directly impact intentions but influences attitudes, beliefs, and perceived behavioral control. Multigroup analysis shows that subjective norms are more influential on women's intentions, and privacy concern influences attitudes more in individuals with low financial literacy. These findings emphasize the importance of building trust and increasing financial literacy to encourage the wise use of BNPL. Practical implications are aimed at industry players and regulators in designing educational strategies and consumer protection policies.

The Influence of Social Media Usage and User Intention on QRIS Adoption Strategy in Mobile Banking with Trust as a Mediating Variable on MSMEs Business Actors

Fachrizal Giofani, Dwi Nastiti Danarsari — Mon, 30 Jun 2025 00:00:00 +0000

This study analyzes the influence of Social Media Usage and Intention to Use on the adoption of QRIS in mobile banking by Micro, Small, and Medium Enterprises (MSMEs), with trust as a mediating variable. The study is motivated by the growing need for digital financial services and the role of QRIS as a standard for an efficient and inclusive national payment system. A quantitative approach was used by distributing questionnaires to MSMEs in Jabodetabek. Using the Slovin formula with a population of 32.7 million QRIS merchants (as of June 2024), a minimum sample of 100 was determined. After data cleansing to remove invalid or outlier responses, 85 valid responses were analyzed using Structural Equation Modeling (SEM). The results show that Social Media Usage and Intention to Use do not directly affect QRIS adoption, with T statistics of 0.860 (p = 0.390) and 1.496 (p = 0.135), and path coefficients of 0.088 and 0.165, respectively. However, both significantly influence trust (T = 5.298 and 5.729, p = 0.000), with path coefficients of 0.442 and 0.489. Trust significantly affects QRIS adoption (T = 7.072, p = 0.000, coefficient = 0.881). Indirectly, Social Media Usage and Intention to Use impact adoption through trust (T = 5.041 and 3.915, p = 0.000), with coefficients of 0.390 and 0.431. These findings highlight trust as a key driver of QRIS adoption, suggesting that digital communication strategies via social media can enhance trust and promote fintech adoption among MSMEs.

Analysis of Human Resource Competencies In Facing The Industry 4.0 Era

Samiun Samiun, I Ketut Kusuma Wijaya, Baiq Rabiatul Adawiyah Kartika Wulan — Mon, 30 Jun 2025 00:00:00 +0000

This study aims to analyze the competencies of Indonesian human resources (HR) in facing the challenges of the Industry era. The research employed a qualitative approach through in-depth interviews with informants from the industrial sector, vocational education, and training institutions. Findings reveal that HR competencies—both technical (hard skills) such as digital technology proficiency, and non-technical (soft skills) such as critical thinking, adaptability, and initiative—are not yet optimal. Several inhibiting factors in competency development include limited access to training, weak organizational support, and misalignment between education and industry needs. Strategies to address these challenges include continuous training, fostering a learning culture, utilizing online learning technologies, and enhancing collaboration among educational institutions, industries, and the government. This study highlights the importance of an adaptive and responsive learning ecosystem to shape HR capable of navigating technological changes and the dynamic digital work environment.

QRIS Impactfull: How to Develop Traditional Market Financial?

Mon, 30 Jun 2025 00:00:00 +0000

Traditional markets face various environmental challenges that ultimately affect their performance practices; this study aims to analyse digital literature on digital transactions with local knowledge as moderation. Sampling technique: This research was conducted in traditional markets in the Sidoarjo district and involved 263 respondents, including shop owners. Data analysis using quantitative methods, such as SmartPLS 4.0 software, was used to test the research hypothesis. Digital literacy significantly influences the adoption of digital transactions in traditional markets, such as QRIS. Good digital literacy and skills increase the likelihood of merchants adopting the technology significantly when moderated by local knowledge that reinforces the application of technology according to local culture and economic practices. Financial education also encourages digital transactions; merchants who understand financial management are more likely to switch to digital payment systems. Local knowledge strengthens the influence of financial education by tailoring technology to market needs. This study highlights the importance of digital literacy, financial education and the local socio-cultural context in modernising traditional markets in Sidoarjo.