Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 4 (empat) kali setahun (Maret, Juni, September dan Desember) oleh LPPM ITB AAS Indonesia Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Februari 2017. Redaksi mengundang para guru, akademisi (dosen atau peneliti) dan praktisi terkait (Sekolah, Perguruan Tinggi, Pemerintahan, LSM, dan lain-lain) untuk dapat mengirimkan artikelnya ke Jurnal Ilmiah Edunomika (JIE). JURNAL ILMIAH EDUNOMIKA - ISSN : 2598-1153 Jl. Slamet Riyadi No. 361, Windan, Makamhaji, Karatsura, Sukoharjo This work is licensed under a Creative Commons Attribution 4.0 International License. EDUNOMIKA Powered by ITB AAS Indonesia, Website : https://itbaas.ac.id or https://itbaas.id
PENGARUH HARGA, KUALITAS PRODUK, DAN PERMINTAAN PASAR TERHADAP PENDAPATAN PENGEPUL PORANG
This study aims to; 1) determine the effect of price on the income of porang collectors in Saradan District, Madiun Regency; 2) determine the effect of product quality on the income of porang collectors in Saradan District, Madiun Regency; 3) determine the effect of market demand on the income of porang collectors in Saradan District, Madiun Regency; 4) determine the effect of price, product quality, and market demand simultaneously on the income of porang collectors in Saradan District, Madiun Regency. The sample required is 134 respondents using quantitative research methods. The results of the study obtained by t-test and F-test show that; 1) the price is obtained with a significant level of 0.009 <0.05 partially the price variable (X1) has a positive and significant effect on the income of porang collectors; 2) product quality is obtained with a significant level of 0.020 <0.05 partially the product quality variable (X2) has a positive and significant effect on the income of porang collectors; 3) market demand is obtained with a significant level of 0.001 < 0.05 partially the market demand variable (X3) has a positive and significant influence on the income of porang collectors. Simultaneously shows that price, product quality, and market demand are obtained with a significance level of F = 0.000 < α = 0.05 thus simultaneously the variables of price, product quality, and market demand have a positive and significant influence on the income of porang collectors.
Copyright (c) 2026 JURNAL ILMIAH EDUNOMIKA
IMPLEMENTASI KEBIJAKAN JABATAN FUNGSIONAL ANALIS PRASARANA DAN SARANA PERTANIAN DI DIREKTORAT PESTISIDA KEMENTERIAN PERTANIAN
This study aims to analyze the implementation of the Functional Position Policy for Agricultural Infrastructure and Facilities Analysts (Analis PSP) at the Directorate of Pesticides, Ministry of Agriculture. The study employed a qualitative approach using Larry N. Gerston’s policy implementation theory consisting of translation ability, resources, limited number of players, and accountability dimensions. Data were collected through in-depth interviews, observations, and documentation studies involving informants from the Directorate General of Agricultural Infrastructure and Facilities. The findings indicate that the implementation of the Functional Position Policy for Agricultural Infrastructure and Facilities Analysts has not been fully optimal. Several challenges were identified, including limited human resources, insufficient technical training, weak understanding of policy implementation, imbalance in workload distribution, and lack of performance-based accountability mechanisms. In addition, the utilization of information technology in managing agricultural infrastructure and facilities remains limited. This study concludes that strengthening institutional capacity, competency development, and digital governance systems are necessary to improve the effectiveness of the implementation of the functional position policy in supporting agricultural modernization and national food security.
PENGARUH FAKTOR-FAKTOR KUALITAS PELAYANAN TERHADAP KEPUASAN ANGGOTA DI LEMBAGA KEUANGAN MIKRO SYARIAH
Tujuan penelitian ini adalah untuk mengetahui pengaruh dari kualitas pelayanan yang terdiri dari terhadap kepuasan anggota di lembaga keuangan mikro syariah yaitu di BMT Samara Sukoharjo baik secara parsial maupun secara simultan serta untuk mengetahui faktor kualitas pelayanan tersebut yang paling dominan berpengaruh tingkat pengaruhnya. Penelitian ini menggunakan metode deskriptif kuantitatif yang disertai dengan pengujian hipotesis. Populasinya yaitu seluruh anggota BMT Samara. Sampel penelitian sebanyak 80 orang responden yang diambil dengan teknik random sampling. Metode pengumpulan data menggunakan angket yang hasilnya diuji validitas dan reliabilitas. Analisis data menggunakan analisis regresi berganda, uji F, uji t, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa: Terdapat pengaruh yang signifikan dari kualitas pelayanan yang terdiri dari tangible, reliability, responsiveness, assurance, dan empathy terhadap kepuasan anggota. Hal ini terbukti dari hasil analisis regresi yang memperoleh nilai Fhitung > Ftabel (30,744 > 2,45) pada taraf signifikansi 5%. Artinya pemberian bukti pelayanan secara langsung, kehandalan petugas dalam memberikan pelayanan, ketepatan daya tangkap petugas dalam menanggapi keluhan pelanggan, pemberian jaminan pelayanan, dan pemberian perhatian terhadap keluhan pelanggan menyebabkan pelanggan diperhatikan dan setia kepada perusahaan; Dimensi reliability merupakan dimensi yang memberikan pengaruh dominan terhadap kepuasan pelanggan. Hal ini dapat dilihat dari nilai t­hitung dimensi reliability (4,004) lebih tinggi dari thitung dimensi lainnya tangibles (3.106), responsiveness (3.779), assurance (2.614), dan emphaty (3.188). Hal ini berarti jika kehandalan dalam memberikan pelayanan menyebabkan anggota BMT Samara merasa puas.
MODEL PREFERENSI WORK FROM ANYWHERE PADA GENERASI Z DAN DAMPAKNYA TERHADAP PERILAKU KERJA SERTA STRATEGI MSDM
This study examines the Work From Anywhere (WFA) preference model among Generation Z workers in Manado City and its impact on work behavior and Human Resource Management (HRM) strategies. Using a quantitative approach with a survey method, data were collected from 120 respondents who are Generation Z members at public sector institutions including BKN, Bawaslu, and KPU in Manado City, with WFA experience ranging from six months to one year. The research instrument consisted of a Likert-scale questionnaire measuring four constructs: WFA preference, work behavior, HRM strategy, and job satisfaction. Data analysis employed multiple linear regression and Structural Equation Modeling (SEM) using SPSS 26 and AMOS 24. Results indicate that WFA preference significantly and positively influences work behavior (β = 0.462; p < 0.05) and HRM strategies (β = 0.384; p < 0.05). Flexibility and digital connectivity emerged as the dominant dimensions of WFA preference among Generation Z. Moreover, organizations that adopted adaptive HRM strategies reported higher levels of employee engagement and productivity. The study concludes that WFA represents a transformative working model for Generation Z that necessitates structural adjustments in HRM practices, including talent management, performance evaluation, and digital well-being policies. Keywords : Work From Anywhere, Generation Z, Perilaku Kerja, Strategi MSDM, Kepuasan Kerja
ANALISIS AUDIT MANAJEMEN LABA DALAM MENINGKATKAN PROFITABILITAS PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK
Penelitian ini bertujuan untuk menganalisis audit manajemen laba dalam meningkatkan profitabilitas. Teori yang digunakan dalam penelitian ini adalah Teori Akuntansi Positif (Positive Accounting Theory) berdasarkan Standar Akuntansi Keuangan. Hipotesis yang diajukan adalah Manajemen Laba Akrual, Rasio BOPO (Biaya Operasional terhadap Pendapatan Operasional) dan Rasio Profitabilitas. Bahwa alat analisis dalam penelitian ini menggunakan metode deskriptif kuantitatif yaitu dengan menilai laporan keuangan PT. Bank Rakyat Indonesia (Persero) Tbk yang dilakukan auditor maka menghasilkan opini audit. Opini audit mengenai kewajaran laporan keuangan yang memberikan jaminan bahwa sinyal laba tersebut dapat dipercaya. Opini audit harus dapat menjadi instrumen penilaian kredibilitas. Berdasarkan hasil penelitian dapat disimpulkan bahwa: a. Audit manajemen laba akrual diperoleh nilai Discretionary Accrual (DA) yang bernilai negatif, hal ini menunjukkan bahwa cenderung melakukan income decreasing earnings management, yaitu tindakan menurunkan laba yang dilaporkan dalam laporan keuangan; b. Biaya Operasional terhadap Pendapatan Operasional (BOPO) menunjukkan kategori sangat efisien, hal ini mengindikasikan bahwa perusahaan mampu mengendalikan biaya operasional secara efektif sehingga pendapatan operasional menghasilkan laba yang lebih besar; c. Return On Assets (ROA) berada pada kategori sangat sehat, hal ini mengindikasikan bahwa perusahaan mampu mengelola aset perusahaan secara efektif untuk menghasilkan laba yang tinggi dan mencerminkan efisiensi operasional yang baik dalam memanfaatkan sumber daya.
EKSPLORASI KEPERCAYAAN NASABAH (CUSTOMER TRUST): DAMPAK PROFESIONALISME SDM DAN TRANSPARANSI SISTEM PEMBAYARAN DIGITAL PADA PROYEK PERUMNAS JAWA TIMUR
This study investigates the influence of Human Resource (HR) Professionalism and Digital Payment System Transparency on Customer Trust among buyers of Perumnas housing projects in East Java Province. Using a quantitative approach with a survey method, data were collected from 150 respondents who had actively used Perumnas digital payment services. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that HR Professionalism has a significant positive effect on Customer Trust (path coefficient = 0.412, t-statistic = 4.321, p < 0.01), and Digital Payment System Transparency also significantly and positively influences Customer Trust (path coefficient = 0.387, t-statistic = 3.987, p < 0.01). Simultaneously, both variables explain 61.3% of the variance in Customer Trust (R2 = 0.613). The findings suggest that Perumnas East Java should continuously invest in HR capacity development and enhance the transparency of its digital payment platform to strengthen customer confidence in the housing procurement process. Keywords : Customer Trust; Digital Payment; HR Professionalism; Perumnas; Transparency
PENGARUH KUALITAS PRODUK DAN KENYAMANAN FISIK TERHADAP KEPUASAN PELANGGAN MELALUI PENGALAMAN PELANGGAN DI RESTORAN WE THE FORK 24 JAM
Customer satisfaction is a critical determinant of sustainability in the competitive restaurant industry, particularly for establishments operating on a 24-hour basis. This research examines the effects of product quality and physical comfort on customer satisfaction, through customer experience, at We The Fork 24-Hour Restaurant in Surabaya. A quantitative explanatory approach was employed, using data collected from 138 respondents through structured questionnaires distributed to dine-in customers. The data were analyzed using SEM-PLS to assess all 5 hypothesis. The findings indicate that product quality and physical comfort have positive and significant effects on customer experience. Furthermore, product quality, physical comfort, product quality and physical comfort have a positive and significant effects on customer satisfaction. But customer experience does not have significant effect on customer satisfaction. These results highlight the importance of maintaining consistent food quality, creating a comfortable physical environment, and delivering positive dining experiences to enhance customer satisfaction. The findings provide practical insights for restaurant managers in improving service strategies and contribute to the literature on consumer behavior in the culinary sector.
PERAN USER-GENERATED CONTENT DI MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN IMPULSIF PELANGGAN STARBUCKS COFFEE DI BANDARA SAM RATULANGI MANADO
This study aims to analyze the influence of User-Generated Content (UGC) on social media on impulse buying decisions of Starbucks Coffee customers at Sam Ratulangi Airport, Manado. Airports as captive markets present a unique context where transient consumers with available waiting time are exposed to social media content that can trigger spontaneous purchasing behavior. The study employed a quantitative approach with a survey method involving 150 respondents selected through purposive sampling. The research instrument was a Likert scale 1–5 questionnaire comprising 27 statement items. Data were analyzed through validity testing (Pearson), reliability testing (Cronbach's Alpha), classical assumption tests, and simple linear regression using SPSS 26. Results indicate that UGC has a positive and significant effect on impulse buying decisions (β = 0.713; t = 9.141; p < 0.001), with a coefficient of determination (R²) of 0.510, meaning UGC explains 51.0% of the variance in impulse buying decisions. Content credibility was the dominant predictor (mean = 4.21). These findings underscore the critical importance of UGC-based digital content management in F&B marketing strategies in travel retail environments, particularly in Eastern Indonesia where empirical studies remain scarce. Keywords : User-Generated Content, Impulse Buying, Social Media, Travel Retail, Starbucks
Dinamika Psikologis Investor Ritel di Era Volatilitas Harga Emas Ekstrem: Eksplorasi Fenomena Fear of Missing Out (FOMO) dan Ilusi Safe-Haven pada Pengguna Aplikasi Emas Digital
Thi~s stu~d~y e~xami~ne~s the~ psychologi~cal d~ynami~cs of re~tai~l i~nve~stors ami~d~ e~xtre~me~ gold~ pri~ce~ volati~li~ty, focu~si~ng on the~ e~me~rge~nce~ of Fe~ar of Mi~ssi~ng Ou~t (FOMO) and~ the~ i~llu~si~on of safe~-have~n among u~se~rs of d~i~gi~tal gold~ savi~ngs appli~cati~ons. The~ re~se~arch was moti~vate~d~ by the~ sharp e~scalati~on of gold~ pri~ce~s d~u~ri~ng 2024–2026—from approxi~mate~ly U~SD~ 2,040 pe~r troy ou~nce~ i~n e~arly 2024 to ove~r U~SD~ 5,176 pe~r troy ou~nce~ i~n the~ fi~rst qu~arte~r of 2026—alongsi~d~e~ the~ rapi~d~ growth of fri~cti~onle~ss d~i~gi~tal i~nve~stme~nt platforms i~n I~nd~one~si~a. U~si~ng a qu~ali~tati~ve~ d~e~scri~pti~ve~ approach wi~th a phe~nome~nologi~cal d~e~si~gn, d~ata we~re~ colle~cte~d~ i~n Manad~o Ci~ty throu~gh i~n-d~e~pth i~nte~rvi~e~ws, obse~rvati~on, and~ d~ocu~me~ntati~on i~nvolvi~ng le~ctu~re~rs, stu~d~e~nts, and~ me~mbe~rs of the~ ge~ne~ral pu~bli~c, se~le~cte~d~ throu~gh pu~rposi~ve~ sampli~ng. D~ata analysi~s followe~d~ the~ i~nte~racti~ve~ mod~e~l of Mi~le~s, Hu~be~rman, and~ Sald~ana, su~pporte~d~ by sou~rce~ and~ te~chni~qu~e~ tri~angu~lati~on. The~ fi~nd~i~ngs re~ve~al thre~e~ pri~nci~pal conclu~si~ons: (1) the~ me~ani~ng of gold~ has shi~fte~d~ from a prote~cti~ve~ i~nstru~me~nt to a spe~cu~lati~ve~ asse~t promi~si~ng rapi~d~ capi~tal gai~ns; (2) i~nve~stme~nt d~e~ci~si~ons we~re~ pre~d~omi~nantly d~ri~ve~n by FOMO, he~rd~ be~havi~or, anchori~ng bi~as, and~ cogni~ti~ve~ d~i~ssonance~ rathe~r than fu~nd~ame~ntal analysi~s; and~ (3) the~ fri~cti~onle~ss archi~te~ctu~re~ of d~i~gi~tal gold~ appli~cati~ons i~nte~nsi~fi~e~d~ psychologi~cal vu~lne~rabi~li~ty and~ faci~li~tate~d~ i~mpu~lsi~ve~ bu~yi~ng at ove~rbou~ght marke~t cond~i~ti~ons, re~i~nforci~ng the~ safe~-have~n i~llu~si~on. Keywords: be~havi~oral fi~nance~, FOMO, safe~-have~n, d~i~gi~tal gold~, re~tai~l i~nve~stor
Influence of Social Media Marketing, Word of Mouth, and Influencer Marketing on Brand Awareness: A Case Study of AT Koffie Lab Café
Technological development has encouraged significant changes to marketing strategies within the culinary industry, particularly through utilization of social media, word of mouth from consumers, and collaborating with influencers. This study aims to analyze the influence of social media marketing, word of mouth, and influencer marketing on brand awareness at AT Koffie Lab Surabaya. This research employs a quantitative approach using a survey method by distributing surveys to consumers and potential consumers of AT Koffie Lab who are active users of social media. Data that has been collected are analyzed to determine the partial and simultaneous effects of the variables on brand awareness. The results are expected to provide insights of the effectiveness of the variables in enhancing brand awareness in café businesses. This research is expected to offer practical contributions for culinary business owners in designing more effective and efficient marketing strategies to improve businesses in the digital era.
Perbandingan Pengaruh Emotional Marketing dan Influencer Marketing terhadap Keputusan Pembelian melalui Daya Tarik Konsumen pada Nyfodd Kafe Citraland Surabaya
This study examines the effect of emotional marketing and influencer marketing on purchase decisions through consumer attraction at Nyfodd Kafe Citraland Surabaya. This study is motivated by the increasing role of digital marketing in the food and beverage industry, where visual content, emotional messages, and influencer recommendations can shape consumer attraction before purchase decisions occur. This employs a quantitative method and applies purposive sampling as the sampling technique. Data were collected from 120 respondents aged 18–35 years who had seen Nyfodd Kafe’s promotional content and had visited or purchased its products. The data were analyzed using SEM-PLS with SmartPLS software. The results show that emotional marketing and influencer marketing have a positive and significant effect on consumer attraction. Consumer attraction also has a positive and significant effect on purchase decisions. However, emotional marketing and influencer marketing do not have a direct effect on purchase decisions. Consumer attraction is proven to mediate the effect of both strategies on purchase decisions. Based on the comparison of path coefficient, F-square, and indirect effect values, emotional marketing is found to be more effective than influencer marketing in shaping consumer attraction and indirectly encouraging purchase decisions.
PERAN MEDIA SOSIAL DALAM STRATEGI PEMASARAN UNTUK MENINGKATKAN DAYA SAING USAHA RENTAL OUTDOOR DI MAGETAN
This study aims to: 1) determine the role of social media in Van Adventure Magetan's marketing strategy; 2) determine how social media is utilized to increase the competitiveness of Van Adventure Magetan's outdoor rental business; 3) determine the obstacles faced in using social media as a marketing tool; 4) determine the efforts made by Van Adventure Magetan in optimizing social media to increase business competitiveness. The research method used is a qualitative research method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Informants in this study consisted of business owners, employees, and customers of Van Adventure Magetan. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results of the study indicate that social media has an important role in Van Adventure Magetan's marketing strategy. Social media is used as a means of product promotion, delivering rental service information, communicating with customers, and building consumer trust through testimonials and documentation of customer activities. The use of social media has been proven to expand market reach, increase customer interest, and strengthen business competitiveness amidst the competition in the outdoor rental business. Obstacles faced include limited time in content management, competition from similar businesses, and rapid changes in digital trends. The conclusion of this study indicates that social media plays an effective role as a marketing strategy in increasing Van Adventure Magetan's competitiveness. Therefore, Van Adventure Magetan needs to improve content creativity, promotional consistency, and service quality to maintain and enhance its competitiveness.
Strategi Digital Marketing dan Customer Engagement Dalam Meningkatkan Kinerja UMKM Kuliner Di Kota Manado
This study aims to analyze the effect of digital marketing strategies and customer engagement on the business performance of culinary MSMEs (Micro, Small, and Medium Enterprises) in Manado City. The rapid growth of digital technology has transformed the way small businesses promote their products and interact with customers. Using a quantitative approach with survey methods, data were collected from 120 culinary MSME owners in Manado City through purposive sampling. Multiple linear regression analysis was employed to test the research hypotheses. The results show that digital marketing strategy has a significant positive effect on MSME business performance (β = 0.412, t = 5.214, p < 0.05), and customer engagement also has a significant positive effect on MSME business performance (β = 0.387, t = 4.893, p < 0.05). Simultaneously, both variables explain 68.3% of the variance in MSME performance (R² = 0.683). This study contributes novelty by integrating the Digital Marketing Mix framework with the Customer Engagement theory in the context of culinary MSMEs in Eastern Indonesia, specifically Manado City, which has not been extensively studied in prior literature.
Digital Financial Literacy and Fintech Publication Trends
The rapid digital transformation of the financial sector has intensified the need for strong Digital Financial Literacy (DFL) to ensure secure and inclusive participation in the fintech ecosystem. This study provides a comprehensive bibliometric analysis of global scientific publications on Digital Financial Literacy and financial technology ( fintech) from 2020 to 2025. Using 214 Scopus-indexed journal articles, the study maps publication trends, leading journals, influential authors, dominant research themes, and collaborative networks. The findings reveal a significant surge in publications beginning in 2023, driven by increased fintech adoption and the urgency of addressing digital financial risks. Economics, business, and Social Sciences emerge as the core disciplinary contributors, with China, India, and Indonesia leading global research output. Keyword co-occurrence and thematic mapping show concentrated attention on financial inclusion, technology adoption, digital finance, and emerging topics such as machine learning and cybersecurity. The study concludes that DFL is not merely a technical competency but a critical foundation for strengthening financial resilience, promoting inclusion, and mitigating risks associated with digitalization. Recommendations include integrating mixed-method approaches in future studies, expanding cross-regional collaborations, and prioritizing ethical, contextual, and inclusive digital financial education frameworks.
ANALISIS PENGARUH DIGITAL INSTAGRAMMABILITY, SOCIAL MEDIA ENGAGEMENT, DAN LOCATION-BASED SOCIAL MEDIA MARKETING TERHADAP BRAND SWITCHING BEHAVIOR: PERGESERAN PREFERENSI KONSUMEN DARI KAWASAN FLAMBOYAN KE SUNBAE
This study aims to analyze the influence of Digital Instagrammability, Social Media Engagement, and Location-Based Social Media Marketing on Brand Switching Behavior in the shift of consumer preferences from the Flamboyan culinary area to the Sunbae area in Manado City. Using a quantitative approach with survey methods, data were collected from 100 respondents selected through purposive sampling technique—specifically consumers who had previously visited the Flamboyan area and then shifted their preferences to the Sunbae area. Data analysis employed multiple linear regression using SPSS version 25. The results show that Digital Instagrammability (X1) has a significant positive effect on Brand Switching Behavior (Y) with a coefficient of 0.312 (t = 3.821, p &lt; 0.05); Social Media Engagement (X2) has a significant positive effect with a coefficient of 0.287 (t = 3.456, p &lt; 0.05); and Location-Based Social Media Marketing (X3) has a significant positive effect with a coefficient of 0.245 (t = 2.987, p &lt; 0.05). Simultaneously, the three independent variables significantly influence Brand Switching Behavior (F = 28.741, p &lt; 0.05) with a coefficient of determination (R²) of 0.647, indicating that 64.7% of Brand Switching Behavior variance can be explained by the three variables. The findings underscore the critical role of digital visual aesthetics, interactive social media engagement, and geolocation-based marketing strategies in shaping consumer decisions to shift culinary area preferences. Keywords: Brand Switching Behavior; Digital Instagrammability; Location-Based Marketing; Social Media Engagement; Consumer Preference
FUNGSI PERSEPSI HARGA PRODUK PERBANKAN, CITRA MEREK, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN SESEORANG MENJADI NASABAH BANK MUAMALAT MADIUN
This study aims to examine the role of perceptions of banking product prices, brand image, and service quality in influencing a person's decision to become a customer of Bank Muamalat Madiun. The research method used was quantitative, with primary data obtained. The analysis results show that perceptions of banking product prices, brand image, and service quality simultaneously have a significant influence on the decision to become a customer. Partially, brand image and service quality have a positive and significant influence, with service quality being the most dominant variable influencing customer decisions. Price perception also has a positive influence, but its contribution is relatively smaller compared to the other variables.
Green Marketing and Service Quality as Determinants of Consumer Loyalty in Coffee Shop Businesses in Semarang
The purpose of this study is to evaluate the relationship between green marketing and service quality regarding consumer loyalty. This study uses a quantitative method approach. In this study the primary data is used and disseminated directly to the respondents using a Likert scale of 1 to 5 points. The research population is all consumers who have made purchases at 5 coffee shops with the age range of 18-35 and live in the City of Semarang. The sampling used is non-random sampling utilizing purposeful sampling approach. The total number of participants is 70 respondents. The data analysis approach used is the multiple linear regression method and the study data processing used is SmartPLS 4.1.1.8 software. The results of the study indicate that service quality has a positive and significant effect on consumer loyalty and green marketing has no significant direct effect. However, concurrently these variables have a favorable and significant effect on consumer loyalty of coffee shop business in Semarang. The benefits of this study for coffee shop enterprises include as a consideration in building effective marketing strategies, especially through the improvement of service quality and optimization of green marketing in an effort to increase client loyalty.
INSTITUTIONAL BUYER ADOPTION OF B2B AGRICULTURAL E-COMMERCE: A SYSTEMATIC LITERATURE REVIEW USING THE UTAUT FRAMEWORK
Background: The digital transformation of agricultural supply chains in developing countries faces critical gaps in understanding how institutional buyers adopt B2B e-commerce platforms. Most existing studies focus on farmer (supply-side) adoption, leaving the demand-side perspective underexplored. Objective: This systematic literature review (SLR) aims to map the state of knowledge on B2B agricultural e-commerce adoption among institutional buyers through the UTAUT framework, and to identify research gaps that justify an empirical study in Eastern Indonesia. Methods: Following PRISMA 2020 protocol, we searched Scopus databases using six Boolean search strings. From 255 initial records, 3 duplicates were removed, yielding 252 unique articles. After screening (122 excluded) and eligibility assessment of 65 full-text articles (22 excluded), 43 final articles published from 2003 to 2026 were included. Results: Four thematic clusters emerged: (A) UTAUT in agrifood technology adoption, (B) B2B e-commerce and digital supply chains, (C) institutional buyers and digital platforms, and (D) digital agrifood context and gaps. Performance Expectancy (PE) and Social Influence (SI) are the most consistent predictors of adoption behavioral intention across 38 and 34 articles respectively. Trust emerges as a critical extension, especially in blockchain and platform adoption contexts. Conclusion: The literature reveals five critical gaps: (1) near-absence of demand-side B2B institutional buyer studies, (2) lack of UTAUT application in B2B agrifood buyer contexts, (3) minimal empirical evidence from Southeast Asia/Indonesia, (4) dominance of qualitative methods over quantitative SEM-PLS, and (5) weak linkage to national food security policy. This review provides the theoretical foundation and gap justification for an empirical study targeting institutional buyers (HORECA, modern markets, cooperatives).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETIMPANGAN PENDAPATAN DI PULAU SUMATERA TAHUN 2015 - 2024
This study aims to analyze the factors affecting income inequality in Sumatra in the short and long term for the period 2015-2024. The variables studied include HDI, TPT, inflation, PMDN, PMA, and economic growth as independent variables. Income inequality is used as the dependent variable. The research data consists of panel data comprising cross-sectional data from 10 provinces on the island of Sumatra and time-series data for the period 2015–2024. Since the cointegration test revealed a cointegration relationship among the variables, the research model employed is the Panel Vector Error Correction Model (Panel VECM). This study was conducted using the E-Views data analysis software. Research findings on income inequality on the island of Sumatra indicate that in the short term, the Human Development Index (HDI) has a positive and significant effect, the Unemployment Rate (UR) has a negative and significant effect, inflation has a positive but insignificant effect, Domestic Investment (PMDN) has a negative but insignificant effect, Foreign Direct Investment (PMA) has a negative but insignificant effect, and economic growth has a positive but insignificant effect. In the long term, the HDI has a negative but insignificant effect; the TPT has a positive but insignificant effect; inflation has a positive and significant effect; domestic investment (PMDN) has a negative and significant effect; foreign investment (PMA) has a positive and significant effect; and economic growth has a negative and significant effect.
PENGARUH CONTENT MARKETING, ELECTRONIC WORD OF MOUTH (E-WOM) DAN PRICE AFFORDABILITY TERHADAP MINAT BELI KULINER PADA AKUN INSTAGRAM @MADIUNNGEMIL
This study aims to analyze the influence of content marketing, electronic word of mouth (e-WoM), and price affordability on culinary purchase interest through the Instagram account @madiunngemil, a social media platform focused on promoting and recommending local culinary businesses in Madiun City and its surrounding areas. The rapid development of digital marketing and the increasing use of social media have significantly influenced consumer behavior in seeking culinary information and recommendations. This research employed a quantitative approach using purposive sampling techniques. Data were collected through questionnaires distributed to students of Universitas Merdeka Madiun who actively use Instagram and have accessed the @madiunngemil account. The data were analyzed using multiple linear regression with the assistance of JASP software. The findings revealed that content marketing, e-WoM, and price affordability positively and significantly influence purchase interest both partially and simultaneously. Furthermore, content marketing was identified as the most dominant variable affecting purchase interest. These results suggest that attractive content, positive consumer reviews, and affordable pricing strategies can effectively increase consumers’ culinary purchase interest among students.
BUNGA RAMPAI KEBIJAKAN MENTERI KEUANGAN PURBAYA YUDHI SADEWA DENGAN REKOMENDASI KEBIJAKAN PENGEMBANGAN UMKM: STUDI KASUS SULAWESI UTARA
This study examines the fiscal and financial policies of Indonesian Minister of Finance Purbaya Yudhi Sadewa (inaugurated September 8, 2025) and their relevance to the development of Micro, Small, and Medium Enterprises (MSMEs) in North Sulawesi Province. Using a qualitative descriptive approach with literature study and policy analysis methods, this research identifies four main policy instruments: (1) Rp200 trillion liquidity injection into state-owned banks; (2) 0.5% Final Income Tax incentive for MSMEs; (3) transformation plan of PNM into a National MSME Bank; and (4) implementation of Law No. 4/2023 on Financial Sector Development and Strengthening (UU P2SK) and OJK MSME Regulation. Findings show that while North Sulawesi recorded 37.6% MSME growth (from 44,308 units in 2022 to 60,961 units in 2023) and 5.39% economic growth throughout 2024, the transmission of central fiscal policy still faces structural barriers including digital divide between urban and remote island areas, low financial literacy, and fintech concentration in Java. This study recommends accelerating an inclusive digital financial ecosystem based on archipelago characteristics, strengthening regional banking intermediation, and improving MSME digital literacy as prerequisites for the effectiveness of Minister Purbaya's policies in North Sulawesi. Keywords : Fiscal Policy; Minister Purbaya; MSME ; Noerth Sulawesi; Digital Finance; Finance Inclusion
IMPLEMENTASI KEBIJAKAN INTEGRASI SISTEM PERIZINAN BERUSAHA DALAM MENINGKATKAN PELAYANAN PUBLIK DI DIREKTORAT PESTISIDA KEMENTERIAN PERTANIAN
This study aims to analyze the implementation of the integration policy between the Online Single Submission (OSS) system and the SIMPEL1 application in the pesticide licensing process at the Ministry of Agriculture of Indonesia. Using Larry N. Gerston’s (2010) public policy implementation framework. A qualitative approach was employed, utilizing interviews, document and field observations. The findings reveal that the integration of OSS and SIMPEL1 has not been optimally implemented. The key challenges include misalignment between the generic structure of OSS and the technical specificity required in the pesticide sector, limited human resource capacity and training, unbalanced workloads due to insufficient personnel, and weak monitoring and evaluation mechanisms.
PERILAKU PEMBELIAN NASABAH PADA APLIKASI PEGADAIAN DIGITAL PERAN MODERASI LITERASI DIGITAL DAN BRAND TRUST
The rapid growth of digital financial services in Indonesia has accelerated the adoption of digital pawn platforms, including the Pegadaian Digital application. This study examines the influence of perceived ease of use, perceived usefulness, perceived risk, and security on customer purchasing decisions, with digital literacy and brand trust as moderating variables. Employing a quantitative explanatory research design, data were collected from 200 respondents via purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results confirm that perceived ease of use (β=0.287; p=0.000), perceived usefulness (β=0.314; p=0.000), and security (β=0.241; p=0.000) positively and significantly influence purchasing decisions, while perceived risk exerts a significant negative effect (β=–0.198; p=0.001). Moreover, brand trust significantly moderates the negative effect of perceived risk on purchasing decisions (β=0.183; p=0.001), and digital literacy strengthens the positive effect of perceived ease of use on purchasing decisions (β=0.214; p=0.000). The model demonstrates substantial predictive power, explaining 67.3% of the variance in purchasing decisions (R²=0.673). These findings contribute to the advancement of digital consumer behavior theory in the financial technology sector and offer practical recommendations for Pegadaian to enhance its digital service quality and user-centric strategy
Survival Strategy under Pressure: Expenses Retrenchment, Assets Retrenchment and Free Assets on Financial Turnaround of Negative Equity Companies on the IDX (2022-2024)
This study aims to analyze the effects of expense retrenchment, asset retrenchment, and free assets on the probability of financial turnaround in companies with negative equity listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research begins by identifying firms with negative equity, followed by classifying those experiencing financial distress using the Altman Z-Score model. The sample comprises 46 companies selected through purposive sampling, based on the criterion of having published at least one annual report within the study period. Panel logistic regression is employed in this model using STATA software. The findings demonstrate that free assets have a statistically significant and positive influence on the likelihood of a financial turnaround. This suggests that firms with a higher proportion of unencumbered or readily available assets are better positioned to respond flexibly and swiftly to financial distress without resorting to cost-cutting or asset liquidation. Conversely, expense and asset retrenchment strategies do not show a significant impact, indicating that such measures alone may be insufficient to drive recovery in the absence of adequate financial buffers. This study is limited to financial variables and does not incorporate qualitative factors such as CEO characteristics. Future research is encouraged to include non-financial dimensions to enrich the understanding of effective turnaround strategies in distressed firms.
PENGARUH KOMPENSASI, MOTIVASI, BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PT. BPR BANK SUKOHARJO (PERSERODA)
Penelitian ini bertujuan untuk menganalisis Pengaruh secara parsial maupun simultan Kompensasi, Motivasi dan Lingkungan Kerja terhadap Kinerja Pegawai BPR Sukoharjo.selanjutnya menganalisis variabel yang paling dominan mempengaruhi Kinerja Pegawai BPR Sukoharjo BPR Sukoharjo. Jenis penelitian ini adalah penelitian kuantitatif dengan teknik pengumpulan data kuesioner. Adapun sampel dalam penelitian sebanyak 34 responden dengn teknik pengambilan sampel yaitu sensus. Dari hasil analisis data diperoleh nilai t-hitung kompensasi sebesar 5,052 dengan taraf signifikan 0,000, untuk t-hitung motivasi sebesar 4,202 engan taraf signifikan 0,000, untuk t-hitung budaya organisasi sebesar 2,081 dengan taraf signifikan 0,046 dan untuk t hitung lingkungan kerja sebesar 2,689 dengan taraf signifikan 0,012. Karena nilai signifikansinya < (lebih kecil) dari 0,05, maka dapat disimpulkan bahwa variabel Kompensasi, Motivasi, Budaya Organisasi dan lingkungan kerja berpengaruh terhadap kinerja Pegawai BPR Sukoharjo. Selain parsial, secara simultan variabel Kompensasi, Motivasi, Budaya Organisasi dan lingkungan kerja juga berpengaruh terhadap kinerja Pegawai BPR Sukoharjo. Hal ini ditunjukkan dengan besarnya nilai F hitung sebesar 62.968 dengan tingkat signifikasinya sebesar 0,000. Karena nilai signifikansinya 0,000 < 0,05, maka terdapat pengaruh secara simultan atau bersama-sama variabel variabel Kompensasi, Motivasi, Budaya Organisasi dan lingkungan kerja terhadap kinerja Pegawai BPR Sukoharjo. Dari keempat variabel tersebut, variabel yang paling dominan mempengaruhi kinerja pegawai pada BPR Sukoharjo adalah Motivasi. Hal ini ditunjukkan dengan besarnya nilai b2 (motivasi) 0,481 > b1 (kompensasi) 0,309 > b4 (lingkungan Kerja) 0,190 > b3 (budaya organisasi) 0,112.
PENGARUH WORD OF MOUTH, MEDIA SOSIAL DAN PERSEPSI KUALITAS TERHADAP KEPUTUSAN PEMBELIAN DI DAPOER MBOK SUM KEDIRI
Dapoer Mbok Sum Kediri is the target of this research, which intends to investigate how customers' perceptions of quality, social media, and word of mouth impact their purchasing choices. We used a quantitative approach and surveyed 178 people using a purposive sample method to compile our results. Using SmartPLS 4.0 software, the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach was used to analyze the data collected from a Likert-scale questionnaire that served as the study instrument. All three independent variables—perceived quality, word of mouth, and social media—had a favorable and statistically significant impact on consumers' final purchasing choices. The fact that both the t-statistic and the p-value are more than the crucial threshold and less than the significance level proves this. A t-statistic of 7.546 indicates that, among the factors, perceived quality has the greatest impact. In addition, the R-squared value indicates that the study model well explains the observed variance in consumers' purchasing choices. This research lends credence to the idea that human interaction and the use of social media as a means of disseminating information play a significant role in shaping consumers' perceptions of the quality of products and services on offer. Consequently, it is recommended that business practitioners keep the quality of their products and services constant while maximizing the effectiveness of their marketing efforts via the use of digital platforms and suggestions. This will increase customer interest and ultimately, purchase choices.
PENGARUH KOMPETENSI, LOKUS KENDALI (LOCUS OF CONTROL), DAN HUBUNGAN ANTAR MANUSIA (HUMAN RELATION) TERHADAP KINERJA PEGAWAI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA MALANG
This study aims to examine the influence of competence, locus of control, and human relation on employee performance at the Population and Civil Registration Office of Malang City. The study used primary quantitative data and employed a census sampling technique with a total of 55 permanent employees. Data were gathered using a Likert scale questionnaire and subsequently analyzed employing multiple linear regression techniques with IBM SPSS version 22. The results showed that, simultaneously and partially, competence, locus of control, and human relation have a positive and significant effect on the employee performance. Furthermore, the findings suggest that employees who possess strong competence and internal locus of control are likely to establish effective human relation, which in turn support overall performance. These outcomes suggest that strengthening these three dimensions can effectively enhance employee performance. For future studies, it is suggested to examine other variables that could potentially affect employee performance in order to develop a more comprehensive analytical framework. Keywords : Competence, Locus of Control, Human Relation, Employee Performance
PENGARUH PENGGUNAAN E-COMMERCE, KUALITAS LAYANAN, DAN LITERASI KEUANGAN TERHADAP PENINGKATAN OMZET ONLINE SHOP DI KABUPATEN PONOROGO
This study aims to analyze the effect of e-commerce usage, service quality, and financial literacy on increasing the turnover of online shops in Ponorogo Regency. This research is motivated by the gap between theoretical expectations, which suggest that these variables significantly improve business performance, and empirical conditions showing that online business actors have not optimally utilized these factors. This study employs a quantitative approach using primary data collected through questionnaires distributed to online shop owners in Ponorogo. The variables were measured using a Likert scale, and the data were analyzed using data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing both partially and simultaneously. The results indicate that e-commerce usage and financial literacy have a positive and significant effect on turnover increase, while service quality has a negative and significant effect. Simultaneously, all variables significantly influence turnover, contributing 63.6% to its variation. These findings suggest that digital technology utilization and financial management capability are key determinants in improving business performance, whereas service quality does not always play a dominant role in the online business context.
ANALISIS PREFERENSI KONSUMEN TERHADAP PEMILIHAN LEMBAGA PEMBELAJARAN BAHASA INDONESIA BAGI PENUTUR ASING (BIPA) DI SURABAYA
This study aims to analyze the preferences of foreign speakers in selecting institutions for learning Bahasa Indonesia for Foreign Speakers (BIPA) in Surabaya. Using a conjoint analysis approach, the study identifies the most influential service attributes and attribute combinations in consumer decision-making. Four main attributes were examined: learning model, class size, schedule flexibility, and learning facilities. Data were collected from 34 foreign respondents using a profile-based questionnaire. The findings indicate that learning schedule and learning facilities are the primary attributes considered by foreign nationals in choosing a BIPA institution in Surabaya. The most preferred BIPA institution profile among foreign consumers is one that offers a blended learning model, small or large class sizes, weekend learning schedules, and comprehensive learning facilities. These findings provide strategic input for BIPA providers in designing services aligned with foreign learners' preferences. Keywords: Consumer Preference, BIPA, Conjoint Analysis, Surabaya, Language Education
VALUE CO-CREATION DAN DIGITAL CUSTOMER EXPERIENCE : MENGUNGKAP KEPUASAN KONSUMEN BURGER KING MELALUI CUSTOMER ENGAGEMENT
This study aims to examine the influence of Value Co-Creation and Digital Customer Experience on Customer Satisfaction, with Customer Engagement as a mediating variable, among Burger King consumers in Indonesia. In an era of increasingly competitive fast food industry, customer satisfaction is a key factor for business sustainability. Value Co-Creation emphasizes the active role of consumers in creating shared value with the company, while Digital Customer Experience provides new interaction spaces through applications and social media. Customer Engagement is believed to strengthen emotional and functional relationships with the brand, thereby contributing to increased customer satisfaction.Using quantitative methods, a sample of 100 respondents who had made online purchases at Burger King Semarang was selected. Data were collected through questionnaires and analyzed using multiple linear regression and a mediation test. The results showed that Value Co-Creation and Digital Customer Experience had a positive and significant effect on Customer Satisfaction, both individually and simultaneously. Customer Engagement was proven to mediate the relationship between Value Co-Creation and Digital Customer Experience and Customer Satisfaction. The regression model used explained 53.5% of the variation in Burger King customer satisfaction.
PERSEPSI SISWA TERHADAP MAHASISWA PLP 2 DI SMA AL-IMAN ULU ALE
This study aims to describe students’ perceptions of PLP II student-teachers at SMA Al-Iman Ulu Ale. The School Field Introduction Program II (PLP II) is an advanced stage of PLP I designed to strengthen student-teachers’ academic teaching competence and subject-matter competence through various school-based activities, including curriculum analysis, learning strategies and evaluation, instructional material development, the use of information and communication technology, teaching practice, and assistance in teachers’ administrative tasks. This study employed a descriptive quantitative approach. The research instrument was a questionnaire consisting of 20 statements using a four-point Likert scale, covering pedagogical, social, personality, and learning impact aspects. The respondents were 33 students of SMAS Al-Iman Uluale. The data analysis showed that the mean score of students’ perceptions was 65.06 out of a maximum score of 80, with an achievement percentage of 81.33%, indicating a high category. These findings reveal that students had positive perceptions of PLP II student-teachers, particularly in their ability to deliver learning materials, build positive interaction, demonstrate good attitudes and personality, and contribute positively to students’ learning motivation and interest. Therefore, the implementation of PLP II at SMA Al-Iman Ulu Ale received positive responses from students and supported the learning process at school.
ANALISA KEPUASAN PELANGGAN TERHADAP PRODUK DAN LAYANAN DI LE BLÉ BOULANGERIE SURABAYA
This study seeks to examine customer satisfaction with the products and services offered at Le Blé Boulangerie Surabaya. Customer satisfaction serves as a key measure of business performance, indicating the extent to which a company fulfills or surpasses customer expectations. A qualitative case study approach was employed to gain an in-depth understanding of customers’ perceptions and experiences. Data were gathered through in-depth interviews, observations, and documentation, involving both new and repeat customers, as well as internal stakeholders. The results reveal that customer satisfaction is shaped by several important factors, including product quality (such as taste, presentation, and variety), service quality, pricing, café ambiance, and location. Most customers expressed satisfaction with the consistency and quality of the products, along with the friendly and responsive service provided. Furthermore, emotional aspects such as comfort and overall atmosphere significantly contribute to the level of satisfaction experienced by customers. The study concludes that sustaining high product quality, enhancing service consistency, and continuously innovating menu offerings are crucial strategies for increasing customer satisfaction and fostering customer loyalty. These findings are expected to offer practical insights for improving customer experience within the culinary business industry.
Model Promosi Pariwisata Berbasis Komunitas Kreator: Hubungan Kredibilitas Kreator, Keterlibatan Audiens (Engagement), dan Minat Kunjungan Wisatawan ke Kota Manado
Abstract This study investigates the relationship between content creator credibility, audience engagement, and tourists’ visit intention in the context of creator community–based tourism promotion in Manado City, Indonesia. Adopting a quantitative, descriptive–explanatory design, data were collected through an online survey of 150 social media users who had consumed tourism-related content about Manado produced by local creators. The instrument employed a five-point Likert scale, and data were analyzed using descriptive statistics and multiple linear regression. The results show that content creator credibility and audience engagement are perceived positively, indicating a favorable assessment of creator-based digital promotion. However, the statistical influence of these variables on visit intention remains limited, suggesting that digital interaction alone is insufficient to generate strong behavioral intention. From a managerial perspective, the findings highlight the need for more structured creator partnership strategies, emphasizing credibility, message consistency, and the integration of digital promotion with practical destination information. The study is limited by its reliance on perceptual data and its focus on a single urban destination. The originality of this research lies in conceptualizing local creator communities as collective promotional actors, providing managerial and policy-relevant insights for developing collaborative, data-driven tourism promotion strategies and strengthening MSME-supported urban tourism ecosystems.
DIGITAL CULTURE AS A MODERATING VARIABLE IN THE INFLUENCE OF WORK FACILITIES ON EMPLOYEE PERFORMANCE
This study aims to analyze the effect of work facilities on employee performance, with digital culture serving as a moderating variable. In the modern corporate landscape, physical and technological infrastructure must align with the behavioral norms of the workforce to maximize productivity. Using a quantitative approach, data were gathered through structured questionnaires distributed to employees in digital-intensive sectors. Structural Equation Modeling (SEM) was utilized to analyze the direct and interaction effects between variables. The results indicate that comprehensive work facilities significantly enhance employee performance. Furthermore, digital culture acts as a positive and significant moderator, implying that the impact of advanced work facilities on performance is more pronounced in environments with a highly mature digital culture. Organizations must therefore focus not only on procuring physical assets but also on fostering digital mindsets and digital competencies among their human resources.
EFEKTIVITAS KONTEN TIKTOK @AKUSRAPROSHOP.SMG SEBAGAI MEDIA PROMOSI AKUSARA BILLIARD PROSHOP SEMARANG
This study aims to analyze the effectiveness of Akusara Billiard Proshop Semarang's TikTok promotional content in measuring consumer engagement, purchase intention, and loyalty. Social Media Marketing theory serves as a reference in this study. Quantitative research methods were applied using secondary data from TikTok Shop consumers and Akusara Proshop Semarang followers to test the influence of TikTok promotional content on the studied variables. The results of the study on H1 regarding the influence of customer engagement on Akusara's TikTok account promotional content showed a significant effect. Furthermore, H2 regarding the influence of purchase interest on Akusara's TikTok account promotional content showed a significant effect. For H3, the influence of consumer loyalty on Akusara's TikTok account promotional content showed a significant effect. And, H4 regarding the influence of customer engagement, purchase interest, and consumer loyalty on Akusara's TikTok account promotional content showed a significant effect.
Analisis PESTEL Terhadap Ketahanan Sistem Manajemen Keuangan Bank Syariah Di Era Ketidakpastian Global
Global uncertainty characterized by economic dynamics, regulatory changes, technological disruption, and social shifts demands that Islamic banks have adaptive and resilient financial management systems. This study aims to develop a conceptual framework that explains the role of factors within the PESTEL approach to the resilience of Islamic banks' financial management systems. This research uses a qualitative approach based on conceptual papers, using literature reviews and conceptual synthesis of various relevant scientific studies. The study results produce a conceptual model that positions political, economic, social, technological, environmental, and legal factors as external determinants that influence financial management systems through the mechanism of organizational adaptability (dynamic capability). This model confirms that the resilience of Islamic banks' financial systems is influenced not only by internal factors but also by the dynamic interaction between external environmental pressures and the organization's adaptive capacity. This research contributes to enriching the Islamic financial management literature by integrating the PESTEL approach and the concept of financial system resilience. It also offers a conceptual basis for further empirical research and the development of adaptive strategies in the face of global uncertainty.
DETERMINASI PERILAKU KEUANGAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS MERCU BUANA YOGYAKARTA
This study was conducted to determine and analyze the influence of financial accounting learning, financial literacy, and financial education in the family on the financial behavior of students of the Faculty of Economics, Mercu Buana University, Yogyakarta. The population in this study were all Accounting students of the Faculty of Economics, Mercu Buana University, Yogyakarta. The sample in this study was taken using a non-probability method, using a purposive sampling technique. The analysis technique used the SPSS analysis tool. The results of the study stated that based on the results of the regression analysis that had been carried out, partial hypothesis testing through the t test showed that the Financial Accounting Learning variable had a significance value of 0.321, which was greater than the significance level of 0.05. In addition, the calculated t value of 0.998 was smaller than the t table value of 1.990. Thus, the first hypothesis (H1) which stated that Financial Accounting Learning had a positive effect on Student Financial Behavior was not empirically proven, so H₀ was accepted and Hₐ was rejected. Based on the results of the second hypothesis testing through a partial t test, a significance value of 0.000 was obtained which was smaller than the significance level of 0.05. In addition, the calculated t value of 4.472 is greater than the t table value of 1.990. This result indicates that the second hypothesis (H2) which states that Financial Literacy has a positive effect on Student Financial Behavior is empirically proven, so that H₀ is rejected and Hₐ is accepted. Based on the results of testing the third hypothesis through a partial t test, a significance value of 0.001 is obtained, which is smaller than the significance level of 0.05. In addition, the calculated t value of 3.449 is greater than the t table of 1.990. This result indicates that the third hypothesis (H3), which states that Financial Education in the Family has a positive effect on Student Financial Behavior, is empirically proven, so that H₀ is rejected and Hₐ is accepted. Based on the results of testing the fourth hypothesis through a simultaneous F test, a significance value of 0.000 is obtained, which is smaller than the significance level of 0.05. In addition, the calculated F value of 32.447 is greater than the F table value of 2.72. These results indicate that the fourth hypothesis (H4), which states that Financial Accounting Learning, Financial Literacy, and Financial Education in the Family simultaneously have a positive influence on Student Financial Behavior, is empirically proven.
The Effect of Work–Life Balance, Employee Engagement, and Emotional Intelligence on Organizational Citizenship Behavior
This explanatory quantitative study aims to analyze the effect of work–life balance, employee engagement, and emotional intelligence on organizational citizenship behavior among members of the Samapta Unit of the East Java Regional Police. This study was conducted at the Samapta Unit of the East Java Regional Police during the period of September–December 2025. Data were collected using a 5-point Likert-scale questionnaire that had passed validity and reliability testing and was distributed to all respondents who met the research criteria. After classical assumption testing, the collected data were analyzed using multiple linear regression with the assistance of SPSS version 29. The results indicate that work–life balance, employee engagement, and emotional intelligence simultaneously have a significant effect on organizational citizenship behavior. Partially, work–life balance, employee engagement, and emotional intelligence each have a significant effect on organizational citizenship behavior. These findings emphasize that balance between work and personal life, the level of members’ engagement in their duties, and the ability to manage emotions are critical factors in enhancing organizational citizenship behavior within a high-pressure policing work environment.
Mengapa Wajib Pajak Patuh? Peta Global Riset Kepatuhan Pajak Berbasis Sistem, Perilaku, dan Tata Kelola
Tax compliance is central to fiscal sustainability and state legitimacy, yet prior studies remain fragmented across economic, behavioral, and governance perspectives. This study maps the development, knowledge structure, and evolution of tax compliance research using a bibliometric approach. Data were collected from Scopus-indexed publications (2000–2024) and analyzed with R Studio (bibliometrix package). The findings show that the literature is still dominated by themes of tax systems and enforcement-based compliance, while recent research increasingly addresses tax reform, governance approaches, financial systems, and developing-country contexts. Theoretically, the results indicate that Deterrence Theory alone is insufficient to explain compliance behavior. More integrative frameworks are needed, including the Slippery Slope Framework, which combines authority power and taxpayer trust, and the Theory of Reasoned Goal Pursuit, which frames compliance as conscious, goal-directed behavior. A governance perspective further emphasizes accountability, transparency, and state responsiveness in building trust. This study contributes by integrating fragmented streams of tax compliance research and outlining future agendas focused on digitalization, sustainability, and modern fiscal governance.
Penerapan Beyond Budgeting : Kajian Kesiapan Dan Dampaknya Terhadap Kinerja Pemkot Surakarta
This study examines the readiness and potential impact of implementing beyond budgeting on the performance of the Surakarta City Government. This study addresses the limitations of traditional budgeting systems in responding to dynamic environmental changes and increasing demands for transparency and accountability. The purpose of this study is to explore the organization's readiness to adopt beyond budgeting principles as an alternative management control system in the public sector. This study uses a qualitative descriptive approach with a case study method. Data were collected through interviews, observations, and documentation, and analyzed using a SWOT analysis based on twelve beyond budgeting principles. The results indicate that the Surakarta City Government has strong potential to implement beyond budgeting, supported by strengths such as customer orientation, transparency, accountability, and effective use of technology. However, several challenges remain, including coordination issues, budget constraints, and social issues. Overall, beyond budgeting can increase flexibility, efficiency, and adaptability in financial management, thereby improving public service performance and governance quality. Keywords : Beyond budgeting, sektor publik, manajemen keuangan, kesiapan organisasi, analisis SWOT
Pengaruh Lingkungan Makro terhadap Transformasi Industri Perbankan di Indonesia : Tinjauan Konseptual PESTEL
The banking industry in Indonesia is undergoing significant transformation driven by increasingly complex macro-environmental changes, including rapid digitalization, growing sustainability concerns, evolving customer behavior, and strengthened financial sector regulations. Understanding these macro-environmental dynamics is essential to explain the strategic transformation of the banking industry. This study aims to analyze how macro-environmental factors influence the transformation of the Indonesian banking sector using the PESTEL framework (Political, Economic, Social, Technological, Environmental, and Legal). This research adopts a conceptual review approach using secondary data derived from the sustainability reports of four major Indonesian banks : PT Bank Rakyat Indonesia Tbk (BBRI), PT Bank Central Asia Tbk (BBCA), PT Bank Negara Indonesia Tbk (BBNI), and PT Bank Mandiri Tbk (BMRI)—which represent the structure and strategic direction of the national banking industry. Data were analyzed using document analysis to identify patterns of strategic responses adopted by banks in addressing macro-environmental pressures. The findings indicate that the transformation of the Indonesian banking industry is mainly influenced by four dominant dimensions: technological, environmental, social, and legal factors. Technological developments accelerate digital banking transformation, environmental factors drive sustainable finance and ESG integration, social dynamics strengthen financial inclusion initiatives, and regulatory frameworks reinforce governance and transparency. The study proposes a conceptual model showing that banking transformation in Indonesia results from interactions between macro-environmental pressures and adaptive strategies adopted by banks to strengthen digital capabilities and sustainable finance practices.
LITERASI KEUANGAN DAN PENGGUNAAN APLIKASI PENCATATAN KEUANGAN TERHADAP PERILAKU FINANSIAL GEN-Z
Generation Z has grown up in the digital era with easy access to e-commerce, digital wallets, and various online shopping platforms, making consumption activities more practical and efficient. While this convenience serves as a significant benefit of modern society, it may also become a potential drawback, as it can encourage consumptive behavior, such as impulsive buying and unplanned spending. This condition highlights the necessity of sound financial behavior in enhancing individuals’ ability to control and maintain their financial stability. This study seeks to examine the contribution of financial literacy and the use of financial recording applications on Generation Z’s approach to financial behavior. Based on discussions of the study, financial literacy and the use of financial recording applications positively influences Generation Z’s financial behavior. Therefore, the writer hopes this research can help Generation Z develop better financial management habits.
PENGARUH IMPLEMENTASI HR ANALYTICS TERHADAP PENGAMBILAN KEPUTUSAN STRATEGIS DALAM MANAJEMEN SDM PADA PT. XYZ
The development of digital technology and big data has transformed the paradigm of human resource management in modern organizations. One increasingly prominent approach is Human Resource Analytics (HR Analytics), which involves the utilization of data and analytical techniques to enhance the effectiveness of decision-making in human resource management. This study aims to analyze the effect of HR Analytics implementation on strategic decision-making in human resource management at PT. XYZ. The study employs a quantitative approach with a survey method targeting employees and HR practitioners at PT. XYZ. The research sample consists of 120 respondents selected using purposive sampling. Data analysis was conducted using simple linear regression to examine the relationship between HR Analytics implementation and the quality of strategic decision-making. The results indicate that the implementation of HR Analytics has a positive and significant effect on strategic decision-making in human resource management at PT. XYZ. Systematic utilization of employee data enhances the accuracy of decisions related to recruitment, employee development, and performance management. The findings imply that organizations need to improve analytical competencies as well as technological infrastructure to optimize the use of HR Analytics in supporting organizational strategies.
THE ROLE OF USER-GENERATED CONTENT AND DESTINATION VALUE PROPOSITION IN SHAPING TOURISTS’ VISIT INTENTION TO BANDA NEIRA: THE MEDIATING ROLE OF ATTITUDE
This study examines the influence of user-generated content (UGC) and destination value proposition (DVP) on tourists’ visit intention to Banda Neira, Indonesia, with attitude serving as a mediating mechanism. Drawing on the Theory of Planned Behavior (TPB) and the Elaboration Likelihood Model (ELM), a quantitative research design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 200 potential tourists who had never visited Banda Neira but actively consume travel-related content on social media. Findings reveal that both UGC and DVP significantly and positively influence attitude toward the destination. In turn, attitude exerts a strong positive effect on visit intention. Mediation analysis confirms that attitude fully mediates the effect of UGC and predominantly mediates the effect of DVP on visit intention. The final model explains 49% of the variance in visit intention, highlighting the critical role of affective evaluation in digital destination marketing. Theoretical and practical implications are discussed, particularly for heritage destinations seeking to leverage digital storytelling and authentic value communication. Keyword: User-Generated content, destination value proposition, attitude, visit intention,heritage tourism
PENGARUH PENGALAMAN VISUAL DAN AUDITORI TERHADAP LOYALITAS KONSUMEN MELALUI KEPUASAN KONSUMEN SEBAGAI VARIABEL MEDIASI DI PAUSE CAFÉ SURABAYA
This research seeks to examine the influence of auditory and visual stimuli on customer loyalty, using customer satisfaction as a mediating factor at Pause Cafe Surabaya. A quantitative approach was employed, where data were gathered via a survey method by distributing questionnaires to customers, and analyzed through Partial Least Squares (PLS) utilizing SmartPLS software. The findings indicate that both auditory and visual experiences positively and significantly impact customer satisfaction and loyalty, with visual experience exerting a stronger effect. Additionally, customer satisfaction plays a crucial role in influencing customer loyalty and can mediate the connection between auditory and visual experiences and customer loyalty, though the mediating effect is quite minimal. These results suggest that sensory experiences, especially visual and auditory components, significantly influence customer satisfaction and loyalty
FROM TRADITIONAL TO DIGITAL: DIGITAL TRANSFORMATION STRATEGY FOR MICRO AND SMALL BUSINESSES IN THE STREET FOOD SECTOR IN THE CITY OF BANDUNG
Digital transformation has become an important strategy for micro and small enterprises (MSEs) to increase competitiveness in the digital economy era. However, many micro business actors still face various challenges in adopting digital technology, especially related to digital literacy, limited resources, and understanding of digital marketing strategies. This study aims to analyze the digital transformation process in micro and small businesses in the street food sector in Bandung, a city known as one of Indonesia's culinary destinations with high street food diversity. This study uses a qualitative case study approach. The research data were obtained from students' field assignments in the digital entrepreneurship course, in which students conducted observations and semi-structured interviews with micro-business actors to identify problems related to digital business transformation. The data were analyzed using a thematic analysis to identify problem patterns and digital transformation strategies that emerged from various micro-business cases. The study's results show that most business actors still rely on traditional methods such as word-of-mouth promotion and direct sales. Some businesses have begun adopting digital technologies such as social media, instant messaging, and digital payments, but their use remains partial and has not been integrated into a comprehensive business strategy. This study also found that student involvement through project-based learning can act as a catalyst in digitizing micro businesses. This study contributes to the literature on digital transformation in micro enterprises by highlighting the importance of digital literacy, digital marketing strategies, and collaboration between universities and local business actors in supporting the business transformation process towards a digital ecosystem.
PENGARUH WORKLOAD TERHADAP BURNOUT DENGAN WORK LIFE BALANCE SEBAGAI MEDIATOR PADA EMPLOYED HOMEMAKERS
The high rate of burnout among female employees, particularly employed homemakers (working individuals with dual domestic and professional roles), is a critical issue in Indonesia. This study aims to examine the influence of workload on burnout with work-life balance as a mediator among employed homemakers. This quantitative study employed a cross-sectional design, involving 112 respondents selected through purposive sampling. Data were collected using structured online questionnaires and analyzed using path analysis with hierarchical regression (JASP). The results proved that work-life balance acts as a full mediator and indicates that workload exerts no significant direct effect on burnout. These findings confirm that the primary pathway from work pressure to burnout is the disruption of work-life balance. Consequently, developing organizational policies that actively support employed homemakers work-life balance is essential for preventing burnout in dual-role workers.
Strategi Digital Marketing Rustic Market Forest Tree Untuk Tetap Bertahan dan Berkembang di Tengah Kompetisi Cafe Viral dan Kekinian di Surabaya
The growth development of digital technology and social media has changed how culinary businesses promote their products and connect with customers. In Surabaya, the café industry is now more competitive because many viral and trendy cafés use digital platforms to attract consumers. This situation means businesses need effective digital marketing strategies to survive and grow. Rustic Market Forest Tree is a café that uses social media for promotion, focusing on its nature-theme concept. However, there is still limited research on how marketing strategies help business growth. This study aims to analyze the role of digital marketing in supporting the growth and sustainability of Rustic Market Forest Tree and to identify the strategies used to compete with viral cafés in Surabaya. The research uses a qualitative case study approach. Informants were chosen through purposive sampling and include digital marketing team members, operational staff, and active customers, with a total of 15 participants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model. The results show that digital marketing is important for increasing customer engagement, strengthening brand positioning, and encouraging visits through content planning, authentic visual, digital interaction, and combining online and offline branding.
PENGARUH KINERJA KARYAWAN, KUALITAS PELAYANAN, DAN KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN DI SELARAS COFFEE SHOP GEMOLONG
Abstract The influence of employee performance, service quality, and product quality on customer satisfaction at Selaras Coffee Shop Gemolong can be concluded as follows: Employee Performance Has a Positive and Significant Influence on Customer Satisfaction. Service Quality Does Not Have a Significant Effect on Customer Satisfaction Partially. Product Quality Has a Positive and Significant Influence on Customer Satisfaction Employee Performance, Service Quality, and Product Quality Simultaneously Have a Significant Influence on Customer Satisfaction. Product Quality is the Most Dominant Variable Influencing Customer Satisfaction. The number of samples used in this study was 50 respondents, who were customers of Selaras Coffee Shop Gemolong. Keywords : employee performance, service quality, and product quality on customer satisfaction
Analisis Tren Pembiayaan Alternatif Digital: Studi Kasus Paylater Kredivo di Indonesia
The use of paylater services in Indonesia continues to rise, particularly for online shopping. However, this growth also increases the risk of default and consumer debt. Therefore, it is important for the public to understand the factors that influence the use of paylater services. This study aims to analyze the influence of the Provincial Minimum Wage, Gross Regional Domestic Product, and Information and Communication Technology skills on the percentage of Kredivo Paylater users in Indonesia. Based on a literature review conducted by the researchers, this study is the first to directly link ICT skills with the use of Kredivo Paylater in Indonesia. This study employs a quantitative approach using panel data regression analysis across 10 provinces for the period 2021–2023. The results indicate that ICT skills significantly influence the use of Kredivo Paylater. As the public’s ICT skills improve, this will drive the development of the paylater industry, thereby increasing the likelihood of achieving financial inclusion and enhancing public welfare. These findings are expected to serve as a reference for research on the digital economy particularly in the fintech paylater sector as well as a basis for policy considerations regarding the digital economy in Indonesia.
PEMBERDAYAAN EKONOMI BERBASIS ZAKAT PRODUKTIF MELALUI BANTUAN ROMBONG UMKM BAZNAS KOTA SURABAYA
This study aims to analyze the implementation of an economic empowerment program for mustahik through the utilization of productive zakat in the form of UMKM food-cart assistance implemented by BAZNAS of Surabaya City and to identify factors influencing the success and failure of the program. This research employs a qualitative approach using an ethnographic method. Data were collected through in-depth interviews, field observations, and documentation involving 20 mustahik beneficiaries. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings indicate that the UMKM food-cart program contributes positively to increased business activity and economic stability among some beneficiaries. However, the level of success varies across recipients. Program success is influenced by internal factors such as prior business experience, entrepreneurial motivation, and basic business management capabilities, as well as external factors including suitability of business type to local needs, strategic business location, and continuity of business mentoring. This study concludes that the effectiveness of productive zakat utilization depends not only on physical assistance but also on the interaction between mustahik capacity and the quality of program implementation.
ANALYSIS OF TAX COMPLIANCE BEHAVIOR: AN EXPERIMENTAL STUDY ON THE INFLUENCE OF MORAL MESSAGES AND THREATS OF SANCTIONS ON VOLUNTARY TAX COMPLIANCE
Voluntary tax compliance is a key pillar in maintaining a country's fiscal sustainability, yet tax authorities often face a dilemma between using a persuasive or coercive approach. This study aims to analyze taxpayer compliance behavior through an experimental study, focusing on the influence of moral messages and the threat of sanctions on voluntary compliance levels. Using a 2x2 between-subjects laboratory experimental design, participants were presented with tax scenarios that manipulated the presence of moral messages (non-moral vs. moral) and the level of sanction threat (high vs. low). Data analysis results indicate that moral messages significantly increase voluntary compliance because they activate individuals' internal norms (Khlif & Achek, 2015). On the other hand, a high threat of sanctions has been shown to be effective in increasing compliance immediately, but risks eroding taxpayers' intrinsic motivation in the long run (Alm & Torgler, 2011). Interestingly, the interaction between the two variables indicates that delivering moral messages combined with credible but moderate sanctions produces the most stable compliance levels. These findings imply the importance of tax authorities shifting their paradigm from merely rigid law enforcement to communication strategies that address the psychological and moral aspects of taxpayers.
ANALISIS PREFERENSI GENERASI Z TERHADAP KONSEP , HARGA , DAN INOVASI DALAM KEPUTUSAN KONSUMSI PADA BISNIS KAFE DI KOTA SURABAYA
This research examines how concept, price, and innovation affect consumer purchase decisions in the café business in Surabaya. Most previous studies have primarily focused on price or product quality, with limited attention given to the combined role of concept and innovation in shaping consumer behavior. Therefore, this research positions concept and innovation as key factors that can enhance the attractiveness of products or services and ultimately influence consumer decisions. With the use of questionnaires sent out to chosen participants, this research takes a quantitative method to gathering data. The study is conducted using PLS-SEM, with the help of SmartPLS, to examine the associations between the variables. The findings demonstrate that idea, price, and innovation all play positive roles in influencing customers' purchasing decisions. However, concept is the most important aspect, followed by innovation, and price is the least. This indicates that customers value novel and appealing ideas more than they value low prices. Nevertheless, the study's sample size, research aim, and number of variables are all somewhat small. Consequently, it is advised that future studies broaden the scope of the study and include more factors. Practically, business practitioners should focus on developing appealing concepts, fostering innovation, and setting appropriate pricing strategies to enhance competitiveness.
STRATEGI DAN TANTANGAN WOMEN LEADERSHIP DALAM PERJUANGAN SOSIAL YANG BERKELANJUTAN
This study aims to analyse the strategies and challenges of women's leadership in sustainable social struggles at the local community level. The focus of the study is on the Family Empowerment and Welfare (PKK) organisation of RT 01, RW 04, Medokan Ayu Village, Surabaya, which is a concrete example of community-based women's leadership in driving social participation and community empowerment. This study uses a qualitative approach with descriptive phenomenology to understand the meanings and life experiences of women leaders. Data was obtained through in-depth interviews with six key informants, participatory observation in community activities, and documentation studies. Data analysis was conducted using the Colaizzi method to identify the main themes from the participants' experiences. The results of the study reveal three main themes, namely: empathy-based leadership and family values, adaptive strategies for dealing with socio-cultural obstacles, and commitment to the sustainability of social struggle through collective participation. These findings show that women leaders in the PKK community are able to integrate local social and cultural values into their leadership practices. The novelty of this research lies in the emergence of the Local Wisdom Leadership conceptual model, a form of women's leadership rooted in empathy, collaboration, and local cultural values, which can serve as the basis for the development of inclusive and sustainable women's empowerment programmes.
UNILATERAL DIGITAL INCOME TAXATION BASED ON SIGNIFICANT ECONOMIC PRESENCE: AFFIRMING INDONESIA’S FISCAL SOVEREIGNTY IN THE DIGITAL ECONOMY ERA
This study examines the choice of income tax instruments for the digital economy and develops a unilateral digital income tax framework grounded in the concept of Significant Economic Presence (SEP) for Indonesia, set against the prolonged impasse of the OECD/G20 Pillar One multilateral solution. Employing a qualitative juridical-normative approach and a literature study, it compares an SEP-based income tax with the Electronic Transaction Tax (PTE) through three lenses: fairness, consistency with international tax norms, and the strengthening of fiscal sovereignty. The analysis finds that SEP is normatively superior because it taxes profit in accordance with the ability-to-pay principle and aligns with the doctrine of economic allegiance, yet it is constrained in formal enforceability because it collides with the permanent establishment definition embedded in tax treaties. The PTE, by contrast, is easier to administer but is prone to being deemed discriminatory and to provoking retaliation. The study therefore proposes mitigating measures comprising a high revenue threshold and a non-discrimination principle, a phased implementation roadmap inspired by the CBAM transition mechanism, and institutional and fiscal-diplomacy strengthening. Its principal contribution is an integrated unilateral framework linking nexus design, treaty-conflict mitigation, and implementation strategy
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN OTOMOTIF BEI (2022–2024)
This study was conducted to determine and analyze the effect of liquidity, solvency, and profitability on the stock prices of automotive companies on the Indonesia Stock Exchange (IDX) (2022-2024). The population in this study were all automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Samples were obtained from automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) and had accessible annual financial reports for the period 2022 to 2024, with the criteria for selecting samples of financial reports in Automotive and Component Companies listed on the Indonesia Stock Exchange that have been published during 2022–2023. The company has consistent financial report data from 2022–2024. Reports financial reports in rupiah currency. And, reports financial reports in profit conditions. The data analysis technique used SPSS. The results of the study showed that liquidity has a significant effect on stock prices and can be accepted. Thus, H0 is rejected and H1 is accepted. The results of this study show that the t-test calculation for the independent variable measured using the Debt-to-Equity Ratio (DER) significantly influences stock prices, with a significance value of <0.001 <0.05 and a t-value of -5.100. Therefore, the hypothesis that solvency influences stock prices is accepted. The t-test results indicate that the profitability variable (Return on Assets) significantly influences stock prices, with a significance value of 0.002 <0.05 and a t-value of 3.430. Therefore, H3, which states that profitability influences stock prices, is accepted.
PENGARUH LITERASI PAJAK TERHADAP AKSES PEMBIAYAAN PERBANKAN DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL MEDIASI PADA UMKM GERABAH DI DESA WISATA KASONGAN
MSMEs play a strategic role in the national economy, but still face obstacles in tax literacy and access to formal financing, including pottery MSMEs in Kasongan Tourism Village, which show a relatively low level of tax compliance. The implementation of the Coretax Administration System as part of tax modernization is expected to improve taxpayer compliance based on the theory of Financial Intermediation. This study aims to examine the effect of tax literacy on access to bank financing, with taxpayer compliance as a mediating variable in pottery MSMEs in Kasongan Tourism Village. The study used a quantitative approach through a questionnaire survey of 60 respondents selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS 4. The results showed that tax literacy had a positive and significant effect on taxpayer compliance. The mediation test proved that taxpayer compliance significantly mediated the effect of tax literacy on access to bank financing. This finding emphasizes the importance of improving tax literacy in strengthening the financial credibility of MSMEs in order to expand access to bank financing.
STRATEGY FOR DEVELOPING THE SALULIANG TOURIST OBJECT IN SAWANGAN, MALIMBONG, BALEPE DISTRICT
The study aims to determine the Strategy For Developing The Saluliang Tourist Object In Sawangan, Malimbong, Balepe District. This research is qualitative. The informants in this study were the managers of the Saluliang Kolesawangan tourist attraction. Data collection methods used were interviews, observation, and documentation.The data analysis techniques used in this study are data presentation, data reduction and drawing conclusions.The results of this study indicate that the strategy carried out by the Saluliang Tourism Object Manager in developing its tourism sector is by collaborating with the Tana Toraja Regency Tourism Office to hold training, especially in the field of marketing, carrying out promotional and marketing strategies with 2 (two) approaches, namely Offline and Online. Not only that, the local community also plays a role as supervisors, implementers and recipients, besides that the local community also plays a role in developing culinary and woven fabrics to be seen and sold to visitors. Keywords : Development Strategy, Tourism, Saluliang Kolesawangan Tourist Attraction
Integrasi Pengetahuan, Religiusitas, Promosi Dan Minat Dalam Keputusan Menabung Berbasis Perilaku Individu: Pendekatan Multidisiplin (MSDM, Psikologi, Perbankan Syariah, dan Akuntansi)
This study aims to analyze the integration of knowledge, religiosity, promotion, and intention in influencing saving decisions based on individual behavior using a multidisciplinary approach. This approach integrates the perspective of Human Resource Management (HRM) as the primary framework in understanding individual behavior, supported by psychology in explaining intention and decision-making processes, Islamic banking in examining religiosity aspects, and accounting in explaining financial knowledge. This study employs a quantitative method with a survey design, where data are collected through questionnaires distributed to respondents who are prospective or existing customers of financial institutions. The analysis technique used is Structural Equation Modeling based on Partial Least Squares (SEM-PLS) to examine the relationships among variables as well as the role of intention as an intervening variable. The results indicate that knowledge, religiosity, and promotion have a positive and significant effect on saving intention. Furthermore, intention is found to have a significant effect on saving decisions. In addition, intention also acts as a mediating variable in the relationship between knowledge, religiosity, and promotion on saving decisions. These findings suggest that saving behavior is influenced not only by rational factors but also by values, motivation, and external stimuli integrated within individual behavior. This study provides theoretical contributions to the development of individual behavior studies within HRM in a financial context, as well as practical contributions for financial institutions, particularly Islamic banks, in designing strategies to enhance public saving intention and decisions. Keywords: knowledge, religiosity, promotion, intention, saving decision, individual behavior, multidisciplinary
TEKANAN LINGKUNGAN MAKRO DAN TRANSFORMASI STRATEGI KEBERLANJUTAN
Perubahan lingkungan bisnis global yang ditandai oleh meningkatnya tekanan regulasi, risiko perubahan iklim, percepatan transformasi digital, serta meningkatnya tuntutan pemangku kepentingan terhadap praktik Environmental, Social, and Governance (ESG) mendorong organisasi untuk meninjau kembali orientasi strateginya menuju keberlanjutan. Dalam konteks tersebut, perusahaan tidak hanya dituntut untuk merespons dinamika lingkungan eksternal, tetapi juga mengembangkan kapabilitas organisasi yang memungkinkan terciptanya keunggulan kompetitif berkelanjutan. Artikel ini bertujuan mengembangkan model konseptual yang menjelaskan hubungan antara tekanan lingkungan makro dan transformasi strategi keberlanjutan perusahaan melalui integrasi kerangka PESTEL, sustainability strategy, dan dynamic capabilities. Penelitian ini menggunakan pendekatan conceptual paper berbasis kajian literatur dengan melakukan sintesis terhadap literatur manajemen strategik, sustainability management, dan dynamic capability theory. Analisis literatur menunjukkan bahwa tekanan lingkungan makro—meliputi faktor politik, ekonomi, sosial, teknologi, lingkungan, dan hukum—mendorong perusahaan untuk mengintegrasikan prinsip keberlanjutan dalam strategi bisnis. Integrasi tersebut kemudian memperkuat kapabilitas dinamis organisasi, seperti kemampuan inovasi, adaptasi strategis, dan pembelajaran organisasi, yang pada akhirnya berkontribusi terhadap pembentukan keunggulan kompetitif berkelanjutan. Artikel ini memberikan kontribusi teoretis dengan mengintegrasikan perspektif analisis lingkungan makro, strategi keberlanjutan, dan kapabilitas organisasi dalam satu kerangka konseptual yang komprehensif. Selain itu, artikel ini juga memberikan implikasi praktis bagi organisasi, khususnya sektor perbankan dan institusi keuangan di negara berkembang, dalam merumuskan strategi keberlanjutan yang adaptif terhadap dinamika lingkungan bisnis global. Kata kunci: PESTEL, strategi keberlanjutan, kapabilitas dinamis, ESG, keunggulan kompetitif
THE IMPACT OF POLITICAL DEEPFAKE CONTENT ON DECLINING PUBLIC TRUST: A QUANTITATIVE ANALYSIS OF FIRST-TIME VOTERS ON SOCIAL MEDIA
The evolution of artificial intelligence has given rise to the deepfake phenomenon, a deep learning algorithm-based audio-visual manipulation capable of producing highly realistic political disinformation. This study aims to quantitatively examine the impact of exposure to political deepfake content on social media on the decline of public trust, with a specific focus on the segment of first -time voters. Based on the theoretical foundation of Information Processing Theory and the concept of Liar's Dividend, first-time voters are identified as the most vulnerable group and active consumers of digital political information (Chesney & Citron, 2019). This study uses a quantitative approach with an explanatory survey method on a sample of first-time voters spread across several urban areas. Primary data were collected through a structured Likert-scale questionnaire and analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The results are expected to show that the frequency of exposure and the perceived realism of political deepfake content have a significant negative influence on first-time voters' trust in political institutions and the integrity of the general election process. The manipulative nature of content not only degrades trust in specific political figures but also fuels systemic skepticism that undermines democratic legitimacy (Vaccari & Chadwick, 2020). These findings provide an important contribution to the growing literature on digital disinformation and urge policymakers to formulate new regulatory and media literacy frameworks to protect the integrity of young voters in the attention economy.
PENGARUH EFISIENSI KERJA DAN ETOS KERJA TERHADAP PRODUKTIVITAS KERJA DENGAN SELF EFFICACY SEBAGAI INTERVENING PADA INSTRUKTUR BBPVP BEKASI.
The industry 4.0 revolution fundamentally transform workforce competency requirements and vocational training management. Psychological aspects, particulary self-efficacy play a crucial role in explaining work productivity variations among vocational instructors. This research examine the influence of work efficiency and work ethic on work productivity with self-efficacy as an intervening variable among instructors at BBPVP Bekasi. This quantitative research employed a survei method using questionnaires distributed to 118 instructors selected through Slovin formula samping. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) encompassing outer model evaluation and inner model testing. Findings reveal that work efficiency significantly influences both self-efficacy and work productivity. Work ethic significantly affects self-efficacy but does not directly influence productivity. Self-efficacy significantly impacts work productivity and successfully mediates the relationship between work efficiency and productivity. However, self-efficacy does not significantly mediate the work ethic–productivity relationship. The model explains 57.9% of self-efficacy variance and 66.9% of productivity variance, with predictive relevance. Enhancing instructor productiviy requires not only technical efficiency and work ethic but also psychological empowerment through self-efficacy strenghtening. Work efficiency exert both direct and indirect effect via self-efficacy, while work ethic operates primarily through self-efficacy to influence productivity. these findings contribute theoretically to human resource management literature and provide practical implications for vocational training institutions in designing sustainable instructor development programs. Keywords: work efficiency, work ethic, self-efficacy, work productivity, vocational instructors.
PENGARUH SOCIAL MEDIA MARKETING, TERHADAP BRAND AWARENESS, BRAND IMAGE DAN REPURCHASE INTENTION DI KOPITIAM SURABAYA
The food and beverage industry in Indonesia, particularly in the restaurant and cafe segment, is experiencing rapid growth, including the emergence of modern kopitiams in Surabaya. This study aims to examine and analyze the influence of social media marketing on brand awareness, brand image, and repurchase intention, while also exploring the mediating roles of brand awareness and brand image. Using an explanatory quantitative design, data were collected via Google Form questionnaires from 160 respondents in Surabaya, aged 17–27, who are active social media users and have visited a modern kopitiam at least twice. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The structural model (inner model) shows that social media marketing significantly influences brand awareness (t=4.713, p=0.000) and brand image (t=5.700, p= 0.000). Furthermore, brand image (t= 4.236, p=0.000) and brand awareness (t= 1.815, p=0.035) both have a positive and significant impact on repurchase intention. The R-Square values indicate that the model explains 23.2% of brand awareness, 21.6% of brand image, and 37.8% of repurchase intention. Both brand awareness and brand image were proven to serve as partial mediators in the relationship between social media marketing and repurchase intention. These findings suggest that consistent digital engagement and a strong brand identity are essential for driving customer loyalty in Surabaya's competitive culinary industry.
ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING DAN ESTIMASI BIAYA PAJAK KARBON TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Tujuan riset ini untuk menganalisa pengaruh Green Accounting dan estimasi biaya Pajak Karbon terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Riset ini menerapkan pendekatan kuantitatif dengan bermetode analisa regresi linear berganda. Data yang dipakai berjenis sekunder yang didapati dari laporan peusahaan serta laporan tahunan, dengan total sampel sejumlah 10 perusahaan dan jumlah 50 observasi yang ditentukan melalui purposive sampling. Hasil riset membuktikan jika Green Accounting berkontribusi signifikan positif pada profitabilitas perusahaan, sedangkan estimasi biaya Pajak Karbon berkontribusi negatif tetapi tidak signifikan pada profitabilitas. Hasil ini membuktikan jika baiknya pengelolaan biaya lingkungan akan mendukung kinerja keuangan serta efisiensi operasional perusahaan, namun beban Pajak Karbon tidak memberi kontribusi signifikan pada profitabilitas dalam periode riset. Implikasi dalam riset ini yaitu jika penerapan Green Accounting bisa dijadikan strategi untuk meningkatkan kinerja keuangan perusahaan.
PENGARUH WHISTLEBLOWING, DAN SKEPTISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN DENGAN RED FLAGS SEBAGAI PEMODERASI
This study aims to examine and obtain evidence regarding the influence of whistleblowing and professional skepticism on fraud detection, moderated by red flags, among auditors at the Inspectorate General of the Ministry of Education and Culture, Region IV, Central Jakarta. This quantitative study used primary data in the form of questionnaires distributed to respondents. The sample selection method used saturated sampling, resulting in 75 respondents and and 57 respondents were obtained as a sample that could be processed. Data analysis used SPSS version 24 along with the MRA test. Based on the data analysis, the results indicate that whistleblowing has no effect on fraud detection, and professional skepticism has effect on fraud detection. The MRA test results indicate, first, that red flags are unable to moderate the effect of whistleblowing on fraud detection, and second, that red flags are able to moderate the effect of professional skepticism on fraud detection.
Pengaruh Kualitas Produk, Strategi Pemasaran Digital, dan Harga terhadap Keputusan Pembelian Konsumen di TikTok Shop pada FA Bucket Flowers
The purpose of this study was to determine the extent to which product quality, digital marketing strategy, and price influence consumer purchasing decisions in the TikTok Shop on FA Bucket Flowers. This study used primary data from questionnaires and secondary data from literature studies. A total of 100 respondents served as the research sample, determined using a purposive sampling technique. The criteria were FA Bucket Flowers consumers who had made or planned to make a purchase through the TikTok Shop. The data analysis process was carried out through several stages, namely data instrument testing, classical assumption testing, and multiple linear regression analysis. The results showed that product quality did not significantly influence purchasing decisions, while digital marketing strategy and price were shown to significantly influence purchasing decisions in the TikTok Shop on FA Bucket Flowers. Based on these results, it is recommended that the company improve product quality, optimize promotions through the TikTok Shop feature, and maintain price consistency to maintain customer satisfaction and loyalty. For further research, it is recommended to consider additional variables such as consumer trust or brand image, and expand the research object beyond the TikTok Shop. Keywords: product quality, digital marketing strategy, price, purchasing decisions
Turnover Intention Satuan Pengaman: Ketidakpastian Kerja, Kepercayaan Pada Pimpinan, dan Moderasi Kinerja Individu
This study aims to analyze the influence of job insecurity and trust in leadership on resignation intentions among security personnel at PT. Garuda Kencana Abadi Balikpapan, with individual performance as a moderating variable. The background of the study is based on the phenomenon of high turnover among security personnel, which indicates instability in work relationships and perceptions of leadership. The research method used a quantitative approach with Partial Least Squares Structural Equation Modeling analysis techniques. Data were obtained from questionnaires distributed to security personnel, with the number of respondents meeting the research criteria. The results showed that job insecurity had a positive and significant effect on resignation intentions, meaning that the higher the feeling of job insecurity, the greater the worker's desire to leave. Conversely, trust in leadership had a significant negative effect on resignation intentions, meaning that the higher the trust in leadership, the lower the worker's tendency to quit. Furthermore, individual performance was shown to moderate the relationship between the two independent variables on resignation intentions, although the strength differed across paths. These findings strengthen the theory of job insecurity and trust in leadership and provide practical implications for company management in creating a stable work environment, improving leadership quality, and strengthening individual performance to reduce employee resignation rates.;. Keywords: Leadership_Trust; Job_Uncertainty; Performance; Turnover_Intention; Trust
Transformasi Keberlanjutan Industri Penjaminan Kredit UMKM di Indonesia: Analisis PESTEL dengan Konteks Jamkrindo
This study aims to analyze the strategic environmental dynamics influencing the sustainability transformation of the MSME credit guarantee industry in Indonesia using the PESTEL framework. The guarantee industry was chosen because it plays a crucial role in expanding access to financing for MSMEs, while simultaneously facing increasingly complex pressures from policy, economic, social, technological, environmental, and legal perspectives. In this study, Jamkrindo is used as a contextual anchor to strengthen the empirical relevance of the analysis at the industry level. The research approach used is descriptive qualitative, based on literature review and document analysis, sourced from official regulations, institutional reports, statistical publications, and relevant corporate documents. The results show that political and legal factors are the main structural drivers through strengthening sustainable finance policies, strengthening the guarantee industry, and governance obligations, while economic and environmental factors influence portfolio quality and MSME business resilience. On the other hand, social and technological factors drive changes in stakeholder expectations, accelerated service digitalization, and the need for more adaptive risk assessments. Based on this synthesis, this study formulates a conceptual model that positions PESTEL pressures as drivers of strategic transformation in the guarantee industry, which then shapes ESG-based guarantee orientation and digital risk capabilities as the foundation for the sustainability of the MSME credit guarantee industry. The contribution of this research lies in extending the use of the PESTEL framework to the context of the guarantee industry's sustainability transformation, while also offering practical implications for Jamkrindo and the guarantee industry in building a more digital, inclusive, adaptive, and sustainable guarantee model. Keywords: PESTEL, MSME credit guarantee industry, sustainability transformation, ESG, digital risk capabilities, Jamkrindo
Digital Transformation Impact: Pengaruh Digitalisasi terhadap Kinerja UMKM
This study aims to analyze the effect of digital transformation on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Surakarta, particularly in the fashion, culinary, and creative economy sectors. The study examines four dimensions of digital transformation, namely business process transformation, business model transformation, domain transformation, and organizational/cultural transformation, and their influence on MSME performance. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 50 MSME owners selected using a non-probability sampling technique with purposive sampling method. Data analysis was conducted using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results indicate that business process transformation, business model transformation, domain transformation, and organizational/cultural transformation have a positive and significant effect on MSME performance. Business process transformation was identified as the most dominant variable influencing MSME performance through operational digitalization, administrative automation, and technological integration. The findings demonstrate that digital transformation plays a strategic role in improving sales growth, productivity, profitability, and business competitiveness of MSMEs. The novelty of this study lies in the integration of four dimensions of digital transformation in analyzing MSME performance within the context of fashion, culinary, and creative economy sectors in Surakarta.
KARAKTERISTIK DEWAN DIREKSI DAN ESG: PERAN MODERATING UKURAN PERUSAHAAN
This study investigates how corporate governance affects ESG (Environmental, Social, and Governance) aspects in Indonesia from 2020 to 2024. Using panel data regression and Commission Size, Audit Size, and Independent Commissioners, as well as their collective impact on ESG (Environmental, Social, and Governance) is measured using ESG scores, risk ratings (such as Sustainalytics), or sustainability indices (such as the IDX ESG Index). These measurements assess environmental (emissions, waste), social (employees, community), and governance (ethics, shareholder rights) impacts to determine a company's sustainability and risk. Based on agency theory, legitimacy, the findings show that Board Size, Audit Size, and Independent Directors significantly improve ESG, supporting the idea that they can enhance sustainability oversight. Conversely, board size and meeting frequency do not show consistent effects, challenging conventional assumptions in agency and stakeholder theories. It should be noted that board independence has a negative impact on ESG, highlighting the challenges of contextual governance in Indonesia. Independent Commissioners emerge as a stronger predictor of ESG than individual attributes, confirming that integrated governance mechanisms better explain corporate transparency.