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
ARTIFICIAL INTELLIGENCE VS. ARTIFICIAL INTELLIGENCE DEMOCRATIC TRUST: A QUANTITATIVE ANALYSIS OF POLITICAL DEEPFAKES ON SOCIAL MEDIA
The development of artificial intelligence (AI) technology has given rise to the deepfake phenomenon, a human image synthesis technique capable of manipulating audio and video in highly realistic ways. In the political realm, this manipulation has the potential to become an instrument of disinformation that undermines the democratic order, particularly among first-time voters who consume political information massively through social media. This study aims to quantitatively analyze the impact of exposure to political deepfake content on social media on the decline in public trust among first-time voters. Using an explanatory quantitative approach, data were collected through a structured online questionnaire distributed to a sample of first-time voters aged 17–22 who actively use platforms such as TikTok, Instagram, and X (Twitter). The sampling technique used was purposive sampling with linear regression-based data analysis to test the level of significance of the influence between variables. The results show that the intensity of exposure to political deepfake content has a significant negative effect on the level of trust of first-time voters in the election process, political institutions, and the validity of digital information in general. As the level of exposure to this manipulative technology increases, the digital skepticism of information consumers also increases, which in turn erodes their trust in the pillars of democracy. The implications of this research emphasize the urgent need for strengthening artificial intelligence-based digital literacy (AI literacy) and stricter regulations for monitoring digital content to mitigate the destructive impact of synthetic disinformation on election integrity.
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DAMPAK FLEKSIBILITAS, LIKUIDITAS, UKURAN, DAN STRUKTUR ASET PADA STRUKTUR MODAL
This study aims to analyze the influence of financial flexibility, liquidity, firm size, and asset structure on capital structure in coal companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research employs quantitative secondary data derived from the financial reports of 11 companies, totaling 44 observations. The dependent variable is the Debt Asset Ratio (DAR), while the independent variables include financial flexibility, liquidity, firm size, and asset structure. Data analysis is conducted using multiple linear regression with a Fixed Effect Model (FEM) approach. The findings reveal that financial flexibility has a significant negative effect on capital structure, indicating that companies with high financial flexibility tend to reduce debt usage. Firm size also has a significant negative impact on capital structure, showing a preference for internal financing among larger firms. In contrast, liquidity and asset structure do not significantly affect capital structure. High liquidity does not reduce reliance on debt, while low asset structure fails to provide adequate collateral for borrowing. These results contribute to corporate financial management, particularly in determining optimal capital structure policies based on firm characteristics. The study also reaffirms the pecking order theory as a basis for financing decisions.
Analisis Pengaruh Retur Penjualan, Harga Penjualan, dan Kuantitas Penjualan terhadap Laba Penjualan Laptop pada Javara Computer Periode 2020–2025
at Javara Computer during the period 2020–2025. This research employed a quantitative method using secondary data in the form of monthly sales reports from 2020 to 2025. The sample consisted of 72 observations, which were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, partially, sales returns have a negative and significant effect on sales profit, selling prices have no significant effect on sales profit, while sales quantity has a positive and significant effect on sales profit. Simultaneously, sales returns, selling prices, and sales quantity have a significant effect on sales profit. The Adjusted R Square value of 0.953 indicates that 95.3% of the variation in sales profit can be explained by these three variables, while the remaining 4.7% is influenced by other variables outside the scope of this study. Keywords: Sales Returns, Selling Price, Sales Quantity, Sales Profit.
PENGARUH ENTERPRISE RISK MANAGEMENT DAN LAVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING
This study examines the effect of Enterprise Risk Management (ERM) and leverage on firm value with financial performance as the intervening variable. The data used is quantitative data from the annual report which can be obtained through the idx.co.id website and the official website of each company entity. The population in this study is the property and real estate sector which is listed on the IDX 2018 – 2021. Sampling using purposive sampling and obtained a sample of 10 companies. Analysis technique with multiple linear regression analysis and sobel test. The result is that ERM has no effect on financial performance. Leverage has a negative effect on the company's financial performance. ERM has a positive effect on firm value. Leverage has no positive effect on firm value. ERM has no effect on corporate value through financial performance. Leverage affects the value of the company through financial performance. The novelty of this study is that it involves financial performance as a mediating variable to measure ERM and leverage on firm value. The limitations of the research are the research sample, the measurement of variables only uses one ratio, besides that only the sobel test analysis is used. Keywords: Enterprise Risk Management, Leverage, Financial Performance and Company Value
This study aims to analyze the effect of Debt to Equity Ratio (DER), Earnings Per Share (EPS), Debt to EBITDA, and EBITDA to Interest Expense (EBITDAIntExp) on Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange for th
This study aims to analyze the effect of Debt to Equity Ratio (DER), Earnings Per Share (EPS), Debt to EBITDA, and EBITDA to Interest Expense (EBITDAIntExp) on Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange for the 2024Q1–2025Q3 period. The background of this study is based on the importance of the manufacturing sector as one of the main pillars of the national economy and the existence of quite wide variations in profitability performance between companies in challenging economic conditions. This study uses a quantitative approach with panel data from 27 companies over six quarters, resulting in 162 observations. The analysis was conducted through panel data regression with the best model being the Fixed Effect Model. The results show that DER has a positive and significant effect on ROE, indicating that optimal use of debt can still drive increased returns on equity. EPS also has a positive and significant effect, indicating that the greater the profit available for each share, the stronger the company's ability to create value for shareholders. Conversely, Debt to EBITDA has a negative and significant effect on ROE, indicating that a high debt burden relative to the ability to generate operating income can depress profitability. EBITDAIntExp, on the other hand, has no significant effect on ROE. Simultaneously, all independent variables significantly influence ROE
PENGARUH RASIO PASAR, KURS RUPIAH, INFLASI, DAN HARGA BATUBARA DUNIA TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR ENERGI DI BEI TAHUN 2019-2024
This study aims to analyze the influence of market ratios (Earning Per Share/EPS), the rupiah exchange rate, inflation, and world coal prices (Newcastle Coal Future) on the stock prices of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. The study employs a quantitative approach using multiple linear regression analysis (OLS method). The sample consists of 40 energy sector companies selected through purposive sampling, resulting in 240 observation units. The theoretical foundations are the Signaling Theory (Spence, 1973; Ross, 1977) and the Efficient Market Hypothesis (Fama, 1970). The results show that partially, only EPS has a positive and significant effect on stock prices (t=15.952; Sig.<0.001; Beta=0.731), making it the most dominant variable in the model. The rupiah exchange rate has a positive but insignificant effect (Sig.=0.311), inflation has a negative but insignificant effect (Sig.=0.812), and world coal prices have no significant direct effect (Sig.=0.673). Simultaneously, all independent variables significantly influence stock prices (F=64.783; Sig.<0.001) with a model explanatory power of 51.6% (Adjusted R²=0.516). These findings imply that EPS is the primary market signal in valuing energy sector stocks, while macroeconomic variables function more as leading indicators to anticipate future EPS movements. Keywords: Earning Per Share (EPS), Rupiah Exchange Rate, Inflation, Newcastle Coal Price, Energy Sector
PENGARUH PEER-TO-PEER LENDING DAN FINANCIAL TECHNOLOGY TERHADAP KESEJAHTERAAN MASYARAKAT: PERAN PENINGKATAN PENDAPATAN UMKM SEBAGAI INTERVENING
This study examines the influence of Peer-to-Peer (P2P) lending, financial technology (fintech), financial management, and production costs on community welfare, with an increase in MSME income as an intervening variable. SMEs play a crucial role in economic growth but are often hindered by limited access to capital and suboptimal financial management. P2P lending and fintech serve as alternative funding solutions that are easier and faster, potentially driving an increase in SMEs income. The research method employs a quantitative approach with path analysis. Primary data is collected through questionnaires distributed to SMEs actors in Gedong Tataan District. The findings reveal that P2P lending, fintech, and financial management both partially and simultaneously have a positive and significant effect on the increase in MSME income. The increase in MSME income further has a positive and significant effect. Keywords: Peer-To-Peer Lending, Financial Technology, community welfare, income improvement, SME
ANALYSIS OF THE INFLUENCE OF FLEXIBLE WORKING ARRANGEMENTS ON EMPLOYEE PERFORMANCE: THE ROLE OF WORK-LIFE BALANCE AND JOB SATISFACTION AS MEDIATING VARIABLES IN THE BANKING INDUSTRY
Digital transformation and the dynamics of market demands in the modern era have forced the banking industry to reform conventional work systems towards more adaptive flexibility. This study aims to analyze the effect of Flexible Working Arrangements (FWA) on employee performance in the banking industry, by examining the mediating role of Work-Life Balance (WLB) and job satisfaction. Using a causal-associative quantitative design, primary data were collected through a structured 5-point Likert-scale questionnaire distributed to 320 bank employees who have adopted a flexible work system for at least the past year. The sampling method used non-probability purposive sampling, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) assisted by SmartPLS. The results of the analysis indicate that FWA has a positive and significant direct effect on employee performance. Furthermore, the structural analysis proves that Work-Life Balance and job satisfaction act as significant partial mediator variables in strengthening the relationship between FWA and employee performance. The highest total effect was found in the integrative path where FWA improves Work-Life Balance, which then stimulates job satisfaction, and ultimately results in a massive increase in employee performance. The practical implications of this study emphasize that banking industry management needs to design structured FWA regulations to optimize employee psychological balance in order to achieve organizational competitive advantage.
STRATEGI PENGEMBANGAN BUDIDAYA JAGUNG BERBASIS ANALISIS PRODUKTIVITAS DAN RANTAI NILAI DI KECAMATAN TALISAYAN KABUPATEN BERAU
Penelitian ini bertujuan untuk menganalisis strategi pengembangan budidaya jagung berbasis produktivitas dan rantai nilai di Kecamatan Talisayan, Kabupaten Berau. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Validitas data diperkuat menggunakan triangulasi sumber, sedangkan perumusan strategi pengembangan dilakukan melalui analisis SWOT. Hasil penelitian menunjukkan bahwa produktivitas jagung dipengaruhi oleh kondisi lahan, ketersediaan sarana produksi, pola budidaya, modal usaha, akses penyuluhan dan teknologi, serta infrastruktur pertanian. Kendala utama yang dihadapi petani meliputi keterbatasan modal, belum optimalnya penerapan teknologi budidaya, dan keterbatasan sarana produksi. Analisis rantai nilai menunjukkan bahwa hambatan terjadi pada seluruh tahapan, mulai dari penyediaan input, produksi, pascapanen, distribusi, hingga pemasaran, yang mengakibatkan rendahnya efisiensi rantai nilai dan nilai tambah yang diterima petani. Berdasarkan analisis SWOT, pengembangan budidaya jagung berada pada Kuadran I (Growth Oriented Strategy) dengan koordinat (1,22; 1,12), yang menunjukkan bahwa sektor jagung memiliki kekuatan internal dan peluang eksternal yang besar. Strategi prioritas yang direkomendasikan meliputi penguatan kelembagaan petani, peningkatan akses terhadap sarana produksi dan pembiayaan, pengembangan fasilitas pascapanen, peningkatan kapasitas petani melalui penyuluhan dan adopsi teknologi, penguatan kemitraan pemasaran, serta perbaikan infrastruktur pertanian. Implementasi strategi tersebut diharapkan mampu meningkatkan produktivitas, efisiensi rantai nilai, daya saing komoditas jagung, pendapatan petani, serta mendukung ketahanan pangan daerah di Kabupaten Berau. Kata kunci: Ketahan_Pangan, Budidaya_Jagung, Produktivitas, Rantai_Nilai, SWOT
TECHNOLOGICAL ADAPTABILITY AS A MODERATING VARIABLE OF THE INFLUENCE OF DIGITAL TECHNOLOGY-ORIENTED EMPLOYEE SELECTION PROCESSES ON EMPLOYEE PERFORMANCE
In the era of modern industrial transformation, the integration of digital instruments in human resource management has become a crucial determinant of operational efficiency. This study aims to analyze and empirically prove the influence of a digital technology-oriented employee selection process on employee performance, position technological adaptability as a moderating variable. Employing a causal quantitative approach, data were gathered through structured questionnaires from a sample of employees recruited via artificial intelligence (AI)-based selection systems and other digital platforms. Data analysis was executed using the Moderated Regression Analysis (MRA) framework to examine the interactions between components. The analytical results indicate that digital technology-oriented employee selection has a partially positive and significant impact on individual workplace performance. Furthermore, technological adaptability is proven to act as a quasi-moderator that strengthens this causal relationship. These adaptation findings emphasize that the effectiveness of sophisticated digital recruitment systems will only be optimized in generating superior performance if aligned with the candidates' inherent capacity for technology. Practical implications for organizations highlight the importance of revising selection criteria to focus not only on concurrent technical competencies but also on the cognitive flexibility of employees toward future technological updates. Keywords: Digital Employee Selection, Employee Performance, Technological Adaptability, Moderating Variables, Human Resource Management
Pengaruh Fear of Missing Out (FOMO) dan Konformitas Sosial terhadap Keputusan Pembelian Produk Blind Box Pop Mart pada Konsumen di Kota Manado
This study examines the influence of Fear of Missing Out (FOMO) and Social Conformity on purchase decisions for Pop Mart Blind Box products among consumers in Manado City. Grounded in the Theory of Planned Behavior (TPB), this research adopts a quantitative, descriptive–explanatory design. Data were collected from 150 respondents selected through purposive sampling via an online questionnaire employing a five-point Likert scale. Multiple linear regression was applied to test the research hypotheses. The results demonstrate that both FOMO (β = 0.412; t = 5.821; p < 0.001) and Social Conformity (β = 0.378; t = 5.214; p < 0.001) positively and significantly influence purchase decisions, with both variables collectively explaining 56.3% of the variance (R² = 0.563). These findings indicate that the psychological urgency induced by FOMO and the normative social pressure from conformity behavior are key drivers of blind box purchasing among young consumers in Manado. Managerially, the results suggest that marketing strategies emphasizing product scarcity, limited-edition releases, and community-based social validation are highly effective within this product category. This study contributes to the growing body of literature on hedonic and impulsive consumption behavior in the context of novelty retail products in Indonesia.
Kajian Literatur Pemutusan Poverty Trap melalui Penguatan UMKM di Indonesia
Penelitian ini bertujuan untuk menganalisis penguatan UMKM melalui intervensi kebijakan untuk memutus Porverty Trap tersebut. Poverty Trap adalah kemiskinan yang bersifat persisten, yaitu kondisi rumah tangga miskin mengalami keterbatasan aset, modal, keterampilan, teknologi, dan akses pasar sehingga sulit meningkatkan kesejahteraannya. Usaha Mikro, Kecil, dan Menengah (UMKM) adalah instrumen strategis dalam mengurangi kemiskinan. Metode yang digunakan adalah studi literatur dari berbagai jurnal ilmiah dan kajian literatur yang terkait dengan penelitian ini. Hasil penelitian menunjukkan bahwa penguatan UMKM melalui integrasi akses modal, pelatihan, pendampingan, digitalisasi, dan akses pasar mampu meningkatkan kapasitas usaha, produktivitas, serta pendapatan pelaku usaha. Peningkatan tersebut mendorong akumulasi aset, investasi pada usaha dan sumber daya manusia, serta memperkuat ketahanan ekonomi rumah tangga. Kebijakan penguatan UMKM akan efektif dengan menyesuaikan intervensi dengan tingkat perkembangan usaha. UMKM yang masih dalam mode survival memerlukan dukungan dasar berupa pembiayaan, pelatihan, dan pendampingan, sedangkan UMKM yang berpotensi tumbuh membutuhkan dukungan yang lebih berorientasi pada inovasi, digitalisasi, sertifikasi, dan perluasan jaringan pasar. Oleh karena itu, kebijakan yang terintegrasi, berlapis, dan adaptif menjadi kunci dalam memperkuat peran UMKM sebagai instrumen pembangunan ekonomi yang inklusif dan berkelanjutan dalam mengurangi kemiskinan secara struktural
KEPEMIMPINAN DAN ORIENTASI TUJUAN TERHADAP PERILAKU KERJA INOVATIF : TINJAUAN LITERATUR SISTEMATIS
Innovative Work Behavior (IWB) has become increasingly important for organizations seeking to enhance innovation and organizational performance. Although previous studies have widely acknowledged the influence of leadership on IWB, existing research remains fragmented in explaining how leadership and goal orientation jointly contribute to innovative work behavior and the mechanisms underlying this relationship. This study aims to systematically synthesize and evaluate the existing literature on leadership, goal orientation, and IWB using the PRISMA-guided Systematic Literature Review (SLR) approach. Approximately 60 peer-reviewed articles indexed in the Scopus database were selected through a structured screening process and analyzed using descriptive and thematic analysis. The findings indicate that the literature is predominantly focused on the direct effects of leadership on IWB, while the integration of goal orientation as a motivational construct and the examination of interaction mechanisms remain limited. The review further identifies communication, collaboration, knowledge sharing, adaptive coordination, and self-regulation as key mechanisms through which leadership influences innovative work behavior. By consolidating fragmented evidence, this review provides an integrated understanding of the relationships among leadership, goal orientation, and IWB, identifies key theoretical gaps, and offers directions for future research.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2022 – 2024)
This study examines the effect of liquidity, profitability, and solvency on going concern audit opinions in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach, secondary data from 20 companies (60 observations) were analyzed through multiple regression with SPSS.The results show that Current Ratio, Return on Assets, and Debt to Asset Ratio do not have a significant effect on going concern audit opinions, either partially or simultaneously. The model has low explanatory power, indicating that other factors outside the study variables are more influential in auditors’ decisions.In conclusion, liquidity, profitability, and solvency are not key determinants of going concern audit opinions in the sampled companies. Further research is recommended to include additional variables to improve analysis accuracy.
PENGARUH KOMUNIKASI, KUALITAS PRODUK, DAN PROMOSI TERHADAP KEPUASAN PELANGGAN
This study aims to analyze the influence of communication, product quality, and promotion on customer satisfaction at the Diah grocery store in Tasikmadu, Karanganyar. The study employs a quantitative approach using a survey method. The sample consists of 50 respondents who have made at least one purchase at the store. Data were collected via questionnaires and analyzed using multiple linear regression with the aid of IBM SPSS 25 software. The results indicate that, individually, neither communication nor product quality has a significant effect on customer satisfaction, whereas promotion does have a significant effect. However, when considered simultaneously, communication, product quality, and promotion all significantly influence customer satisfaction. Promotion is the most dominant variable influencing customer satisfaction.
HUBUNGAN PERSEPSI ATAS KUALITAS INFORMASI KEUANGAN DESA, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI PENGELOLAAN DANA DESA DENGAN PERSEPSI KESEJAHTERAAN MASYARAKAT DESA TEMA TANA
This study examines the associations of perceived village financial information quality, community participation, and transparency in Village Fund management with perceived community welfare in Tema Tana Village, West Sumba. A cross-sectional survey was conducted using purposive sampling. Of 86 questionnaires distributed, 79 valid responses were analyzed using multiple linear regression. Perceived village financial information quality was not significantly associated with perceived community welfare (B = 0.014; β = 0.018; p = 0.833). In contrast, community participation (B = 0.356; β = 0.441; p < 0.001) and transparency in Village Fund management (B = 0.437; β = 0.485; p < 0.001) showed positive and significant associations. The overall model was significant, F(3, 75) = 87.412, p < 0.001, with an adjusted R² of 0.769. These findings indicate that perceived welfare is more closely associated with community involvement and transparency than with the perceived technical quality of financial information. Because the study used cross-sectional data from one village, the results should not be interpreted causally or generalized beyond comparable settings.
INTEGRASI BLUE ACCOUNTING DALAM PENGELOLAAN SUMBER DAYA LAUT BERKELANJUTAN DI KAWASAN PESISIR KABUPATEN BANGKA TENGAH
This study analyzes the integration of Blue Accounting as a strategic approach to sustainable marine resource management in Central Bangka Regency. Blue Accounting is a reporting framework that combines ecological, social, and economic data to improve transparency, accountability, and policy effectiveness. Employing a quantitative method and Partial Least Squares Structural Equation Modeling (PLS-SEM), the study examines three key hypotheses: (1) the impact of data integration on readiness to implement Blue Accounting, (2) the effect of institutional readiness on implementation effectiveness, and (3) the contribution of Blue Accounting to the quality of marine management policies. Results indicate all hypotheses are statistically significant. Multidimensional data integration positively influences implementation readiness (β = 0.417; p < 0.001), while institutional readiness significantly affects effectiveness (β = 0.354; p < 0.001). Furthermore, Blue Accounting contributes to enhanced transparency and improved marine policy quality (β = 0.479; p < 0.001). The findings highlight the importance of integrated data systems and institutional capacity in local marine governance.
PENGARUH KEMUDAHAN AKSES E-SAMSAT, KEPERCAYAAN TERHADAP PEMERINTAH, DAN BIAYA PAJAK TERHADAP MINAT MASYARAKAT MEMBAYAR PAJAK KENDARAAN BERMOTOR TEPAT WAKTU DI KOTA SURAKARTA
This study aims to analyze the effect of e-Samsat accessibility, trust in government, and tax costs on public interest in paying motor vehicle taxes on time in Surakarta City. Motor vehicle tax is an important source of regional revenue that supports regional development; however, delays in tax payments remain a significant issue. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 motor vehicle owners in Surakarta City selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that e-Samsat accessibility, trust in government, and tax costs have a positive and significant effect on public interest in paying motor vehicle taxes on time, both partially and simultaneously. Among the independent variables, tax cost was found to be the most dominant factor influencing taxpayers’ interest. These findings suggest that improving digital tax services, strengthening public trust in government, and implementing appropriate tax policies can enhance taxpayers’ willingness to fulfill their tax obligations on time. Keywords: e-Samsat, trust in government, tax cost, taxpayer interest, motor vehicle tax
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN CARBON ACCOUNTING TERHADAP PROFITABILITAS DI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2021-2024
This study aims to examine the impact of environmental performance and carbon accounting disclosure on the profitability of companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The study uses a quantitative approach with panel data regression analysis. The population in this study includes all companies in the mining sector listed on the IDX during 2021-2024, with the sample selection carried out using purposive sampling based on certain criteria. The data analysis process is conducted to assess the impact of environmental performance and carbon accounting disclosure on company profitability. The results of this study show that environmental performance and carbon accounting disclosure do not have a significant effect on the profitability of mining sector companies listed on the IDX between 2021 and 2024. Keywords: Environmental Performance, Carbon Accounting Disclosure, Profitability, Net Profit Margin ( NPM ), Mining Companies
THE INFLUENCE OF CONTENT MARKETING AND ONLINE CUSTOMER REVIEWS ON PURCHASE DECISIONS IN E-COMMERCE
The development of the digital landscape has fundamentally changed the way consumers interact with brands and make purchasing decisions on e-commerce platforms. This study aims to analyze the influence of content marketing and online customer reviews on consumer purchasing decisions on e -commerce platforms. Using a quantitative approach, data was collected through a structured online questionnaire distributed to active consumers of e-commerce platforms. The data analysis technique used in this study was Structural Equation Modeling (SEM) or Multiple Linear Regression to test the causal relationship between variables. The results show that both content marketing and online customer reviews have a positive and significant influence on consumer purchasing decisions, both partially and simultaneously. The educational and interactive information components in content marketing have been shown to stimulate initial interest, while the credibility and valence of online customer reviews serve as critical validators that minimize consumer risk perceptions before making a final transaction. The practical implications of this study emphasize the importance for digital business actors to integrate relevant content creation strategies with consumer review reputation management to optimize sales conversions in an increasingly competitive digital market.
INOVASI PELATIHAN BERBASIS TEKNOLOGI DIGITAL DI BALAI PELATIHAN VOKASI DAN PRODUKTIVITAS (BPVP) BANDUNG BARAT: STUDI EVALUATIF DAN REKOMENDASI STRATEGIS
In the context of human resource development (HRD), technology-based training innovation is key to improving access, efficiency and the effectiveness of learning. The West Bandung Vocational and Productivity Training Centre (BPVP), as a training institution which was established and operated by the government, has begun to implement various digital approaches in its training programmes, in line with the increasing demands of an increasingly digitalised labour market. This study aims to evaluate the effectiveness of digital technology-based training at the Vocational and Productivity Training Centre (BPVP) in West Bandung, Indonesia. The study employs a descriptive-evaluative approach using mixed methods, involving a survey of training participants as well as structured interviews with management, instructors, and programme developers. The research findings indicate that digital training offers ease of access and flexibility, yet still faces challenges regarding infrastructure, instructors’ digital literacy, and the interactivity of the training materials. Strategic recommendations include strengthening infrastructure, training for instructors, the development of industry-based digital curriculum, and a data-driven evaluation system. This research makes a significant contribution to the development of vocational training policies that are adaptable to digital transformation in Indonesia. Keywords: Human Resource Development, Technology-based Training, Vocational Training
Exploring the Relationship Between Work Motivation, Discipline, Organizational Culture, and Employee Performance
This study aims to analyze the influence of work motivation, work discipline, and organizational culture on employee performance at the Grobogan Regency Health Office. The population in this study is all employees of the Grobogan Regency Health Office which totals 100 people, so the census method is used in determining the sample. Primary data was collected through a questionnaire that was distributed to all respondents. The data analysis method uses multiple linear regression analysis, with classical assumption testing including normality, multicollinearity, and heteroscedasticity tests. The results of the study show that the multiple linear regression test proves that work motivation, work discipline, and organizational culture partially and simultaneously have a positive and significant influence on employee performance. Partially, work discipline is the most dominant variable in influencing performance with the highest regression coefficient. Meanwhile, the results of the determination test (R2) showed that 80.4% of the variation in employee performance could be explained by these three variables, while the remaining 19.6% were influenced by other factors outside the research model. Keywords : employee performance, organizational culture, work discipline, work motivation
MODERASI PENGENDALIAN INTERNAL ATAS PENGARUH DIGITAL ACCOUNTING DAN FORENSIC ACCOUNTING TERHADAP EFEKTIVITAS DETEKSI KECURANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI BEI (2022–2024)
This study aims to analyze the influence of Digital Accounting and Forensic Accounting on the effectiveness of fraud detection with internal control as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses a quantitative approach with a moderated regression analysis (MRA) method. Research data were obtained from financial statements and annual reports of companies that met the research sample criteria. The independent variables in this study are Digital Accounting and Forensic Accounting, the dependent variable is the effectiveness of fraud detection, while internal control acts as a moderating variable. The results show that Digital Accounting has a positive and significant effect on the effectiveness of fraud detection. Forensic Accounting also has a positive and significant effect on the effectiveness of fraud detection in the basic regression model (main effect). In addition, internal control has been shown to moderate the effect of Digital Accounting on the effectiveness of fraud detection, indicating that a good internal control system can strengthen the use of digital accounting technology in detecting fraud. However, internal control has not been shown to moderate the effect of Forensic Accounting on the effectiveness of fraud detection. This research is expected to contribute to companies in improving fraud detection systems through the application of digital accounting technology, forensic accounting, and strengthening internal controls.
PENGARUH PENGUNGKAPAN GREEN ACCOUNTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA LINGKUNGAN (Studi Empiris pada Perusahaan Energi yang terdaftar di BEI Tahun 2021-2024)
This study examines the effect of green accounting disclosure and corporate governance on environmental performance of energy companies listed on the Indonesia Stock Exchange during 2021–2024. Environmental performance was proxied by PROPER ratings issued by the Ministry of Environment and Forestry. Using a quantitative approach, this study employed secondary data derived from annual reports and sustainability reports. The sample was selected through purposive sampling, resulting in 25 companies and 93 observations after outlier treatment. Panel data regression with the Random Effect Model was used to test the hypotheses. The results show that recycled material disclosure, corporate social responsibility, and institutional ownership have a positive and significant effect on environmental performance. In contrast, renewable energy disclosure, cost allocation, and the board of commissioners do not have a significant effect, while the audit committee has a significant negative effect. These findings suggest that improving environmental disclosure quality and strengthening institutional monitoring are important to enhance corporate environmental performance. Keywords : green accounting, corporate governance, environmental performance, energy companies, PROPER
PENGARUH TIKTOK SHOP SEBAGAI MEDIA DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN GENERASI Z DI SURAKARTA
Background: The development of digital technology and social media has changed consumer behavior in online product purchases. One platform experiencing rapid growth is TikTok Shop, which utilizes various digital marketing strategies to attract consumer interest. Generation Z, as a group actively using social media, is a potential target for digital marketing activities. Objective: To analyze the influence of content quality, interactivity, trust, and brand image on Generation Z purchasing decisions in Surakarta City through TikTok Shop. Method: This study used a quantitative method with a sample of 100 Generation Z respondents in Surakarta City. Data were collected through questionnaires and analyzed using multiple linear regression. Results: The results show that content quality, interactivity, trust, and brand image have a positive and significant influence on Generation Z purchasing decisions in Surakarta City. Interactivity is the most dominant factor, while the model's ability to explain purchasing decisions is 85.5%. Conclusion: Based on the results of the study, it can be concluded that content quality, interactivity, trust, and brand image have a positive and significant influence on Generation Z purchasing decisions in Surakarta City through TikTok Shop. Keywords: Content Quality, Interactivity, Trust, Brand Image, Purchase Decision
EFISIENSI DAN SDGs: PENGIMPLEMENTASIAN GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING
This research examines the influence of Green Accounting, Material Flow Cost Accounting (MFCA), and cost efficiency on the attainment of Sustainable Development Goals (SDGs) in manufacturing firms listed on the Indonesia Stock Exchange from 2022 to 2024. A quantitative methodology was employed, utilizing secondary data from annual and sustainability reports. Through purposive sampling, 41 firms were selected, resulting in 123 observations. Panel data regression using EViews 12 determined the Common Effect Model (CEM) as the most suitable estimation framework. The results indicate that neither Green Accounting nor Material Flow Cost Accounting (MFCA) significantly impacts the achievement of SDGs when tested individually. Conversely, cost efficiency demonstrates a positive and statistically significant influence on sustainable development performance. However, all three independent variables collectively exert a considerable effect on achieving the SDGs. These findings suggest that the effective management of costs and resource allocation plays a more crucial role in facilitating sustainable development than relying solely on separate environmental accounting methodologies. The originality of this research lies in the integration of Green Accounting, MFCA, and cost efficiency within a unified empirical model to elucidate sustainable development performance in the context of Indonesian manufacturing firms. Keywords : Green Accounting, Material Flow Cost Accounting (MFCA), Cost Efficiency, Sustainable Development, Manufacturing Companies
THE INFLUENCE OF INCOME ADEQUACY, WORK-LIFE BALANCE, PERCEIVED ORGANIZATIONAL SUPPORT, AND PSYCHOLOGICAL WELL-BEING ON THE PERFORMANCE OF MADRASAH IBTIDAIYAH TEACHERS IN JEPARA REGENCY
Human resource management emphasizes the importance of employees’ psychological conditions and organizational support in improving individual performance. In the workplace, employee performance is influenced not only by financial factors but also by work-life balance, perceived organizational support, and psychological well-being. Teachers, as human resources within educational organizations, are expected to maintain high levels of performance while managing work demands and personal responsibilities. Therefore, understanding the factors that influence teachers’ psychological well-being and performance is essential from a human resource management perspective. This study aims to examine the effects of income adequacy, work-life balance, and perceived organizational support on psychological well-being and teacher performance among Madrasah Ibtidaiyah teachers in Jepara Regency. The sampling technique employed was purposive sampling based on predetermined criteria: (1) active teachers at Madrasah Ibtidaiyah in Jepara Regency; (2) having at least one year of teaching experience; and (3) willingness to participate by completing the questionnaire. A total of 184 respondents were selected from a population of 340 teachers. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS version 3.29. The findings reveal that income adequacy has no significant effect on either psychological well-being or teacher performance. In contrast, work-life balance and perceived organizational support have positive and significant effects on both psychological well-being and teacher performance. Furthermore, psychological well-being has a positive and significant effect on teacher performance. These findings suggest that, from a human resource management perspective, organizational support and employees’ ability to maintain work-life balance are more influential in enhancing psychological well-being and performance than income adequacy alone. The study highlights the importance of organizational policies that foster supportive work environments and employee well-being to achieve sustainable performance. Keywords: Income Adequacy, Work-Life Balance, Perceived Organizational Support, Psychological Well-Being, Teacher Performance
DESIGN AND DEVELOPMENT OF A WEB-BASED SYSTEM FOR TRANSFORMATION AND UPLOADING OF PT XYZ CUSTOMER DATA TO THE CORETAX SYSTEM
PT XYZ a heavy equipment distribution and service company, relies on an internal Accounting Information System (AIS) to record customer data used for output tax invoicing. Because AIS has no built-in feature to generate the XML format required by the Coretax Administration System, staff must convert data manually through Microsoft Excel, a practice prone to formatting errors and processing delays. Rather than covering every stage of the wider research project, this article narrows its scope specifically to the design, development, and implementation of Bridge XML, the web-based system built to bridge AIS and Coretax. Using a Research and Development (R&D) approach structured around the Waterfall Software Development Life Cycle (SDLC), the system was modeled through a flowchart, a context diagram, and multi-level data flow diagrams, then implemented as five interdependent modules: account registration and approval, authentication, automated XLS-to-XML conversion, structural error checking, and controlled upload with activity logging. Representative functional verification indicated that these modules operated as designed across the primary conversion, validation, and upload scenarios. The findings illustrate how a lightweight, web-based ETL (Extract-Transform-Load) architecture can be layered onto an existing AIS to satisfy an external regulatory data standard without replacing the underlying accounting system. The article closes by discussing the architectural reasoning behind each design decision, the constraints encountered during implementation, and directions for extending the system's scalability and integration depth.
PENGARUH STORE ATMOSPHERE, KEBERAGAMAN PRODUK DAN KUALITAS PELAYANAN TERHADAP MINAT BELI ULANG COFFEE SHOP MANAKALA BINTARO
In keeping customers to keep buying and coming, Store Atmosphere is a very important characteristic for every business. It plays a role in creating a comfortable atmosphere for consumers and makes them want to linger in the store. This study aims to prove that there is a relationship between the influence of Store Atmosphere, product diversity and service quality on repurchase intention. There were 68 respondents selected as samples. The data testing technique used was Multiple Linear Regression analysis performed using statistical calculations via SPSS v 26.0. The results of the study show that repurchase intention is significantly influenced by store atmosphere, product diversity, and service quality both partially and simultaneously. A comfortable store atmosphere yields a positive impact on consumer repurchase decisions. Therefore, coffee shop management must prioritize attractive atmosphere configurations, product availability, and reliable service interactions. Keywords: store atmosphere, product diversity, service quality, repurchase intention
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2024
This study was conducted to analyze and examine the factors influencing stock prices. The variables studied included firm size, profitability, and capital structure. The study population consisted of property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The data was processed using statistical tools, namely SPSS version 31. The sampling technique used was purposive sampling, with an initial sample size of 92 companies. During the data processing process, several outliers were identified, resulting in 88 valid data sets after removal. Data analysis was conducted using quantitative methods. The results showed that firm size and capital structure had an effect on stock prices, while profitability did not affect the Stock Price. And firm size, profitability and capital structure simultaneously affect the Stock Price. Keywords: firm size, profitability, capital structure, stock price
Studi Literatur : Peran Komik Digital Berbasis Konteks Terhadap Pembelajaran Bahasa Inggris Siswa Sekolah Dasar
This study examines the role of context-based digital comics in English language learning for elementary school students through a systematic literature review. Data were collected from Google Scholar and ERIC databases, limited to publications from 2020 to 2026. Following a PRISMA-guided selection process, 18 articles were selected for thematic analysis and narrative synthesis. The findings reveal that context-based digital comics significantly contribute to three dimensions of English learning: vocabulary acquisition, where visual and narrative context helps students infer and retain word meanings; reading comprehension and grammar mastery, where visual elements reduce cognitive load and support contextual inference; and motivation and learner engagement, where the interactive nature of digital comics encourages voluntary language practice. This study recommends structured integration of context-based digital comics into elementary English curricula, supported by adequate teacher training.
Determinan Kemiskinan di Negara-Negara ASEAN: Analisis Data Panel Periode 2000–2024
Despite continued economic growth in ASEAN, poverty remains a problem in several member countries. This study uses panel data from ASEAN countries for the period 2000–2024 to analyze the effects of FDI, private sector domestic credit, education, urbanization, and GDP per capita on poverty. Based on the model selection, the Fixed Effect Model is the most appropriate approach. The results show that private sector domestic credit, education, urbanization, and GDP per capita are associated with poverty reduction, while FDI has no significant effect. These findings emphasize the importance of improving financial access, education, productive urbanization, and community income in supporting poverty alleviation in the ASEAN region.