JURNAL ECONOMINA

Profesionalisme Pegawai dalam Menjalankan Disiplin Kerja sebagai Upaya Peningkatan Kinerja di Biro Administrasi Umum, Keuangan dan Sumber Daya Universitas Muhammadiyah Makassar

Reski Dwi Damayanti — 2026-09-30

This study aims to describe and analyze employee professionalism in maintaining work discipline as an effort to improve performance at the Bureau of General Administration, Finance, and Human Resources, Muhammadiyah University of Makassar. This study used a qualitative phenomenological approach. Research informants were selected through purposive sampling and consisted of leaders and employees. Data were collected through interviews, observation, and documentation. Data analysis followed the stages of data collection, data reduction, data presentation, conclusion drawing, and verification, and data validity was ensured through source and technique triangulation. The results show that employee professionalism is reflected in responsibility, service commitment, teamwork, and task completion according to established standards. Work discipline is demonstrated through compliance with regulations, punctuality, and adherence to work procedures. Performance improvement is supported through employee development, competency enhancement, improved work processes, and the implementation of clear operational standards. Professionalism and strong work discipline have been proven to support the effectiveness and efficiency of work execution, thereby contributing to improved employee performance.

Article The Contribution of Digital Learning, Performance Coaching, and Work Technology to Employee Performance through Strengthening Organizational Culture

Huda Gilang Handaru — 2026-09-30

This study aims to analyze the effects of digital learning, performance coaching, and work technology on employee performance, both directly and indirectly through organizational culture as a mediating variable at the Special Jakarta Regional Office of the Directorate General of Taxes. The study employed a quantitative approach with an analytical observational, cross-sectional, and explanatory research design. Primary data were collected through an online questionnaire using purposive sampling, resulting in 97 employees who met the research criteria. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results show that digital learning has a positive and significant effect on both employee performance and organizational culture. Work technology also has a positive and significant effect on employee performance and organizational culture. In contrast, performance coaching has no significant effect on either employee performance or organizational culture. Organizational culture has a positive and significant effect on employee performance and partially mediates the effects of digital learning and work technology on employee performance, while no mediating effect is found for performance coaching. The model explains 48.8% of the variance in organizational culture and 51.0% of the variance in employee performance. These findings indicate that improving employee performance is more effectively achieved through digital learning, work technology utilization, and organizational culture internalization than through the intensity of formal performance coaching alone.

Human Resource Development Strategies for the Anti-Fraud Team at the Regional Inspectorate of Yogyakarta City

Hana Alviana Putri — 2026-09-30

This study aims to examine the human resource (HR) development strategies of the Anti-Fraud Team at the Yogyakarta City Regional Inspectorate—acting as a government internal oversight body—given that HR development is pivotal to enhancing the team's capacity to detect and prevent fraud in the government sector. The study employs a qualitative method with a case study approach; data were collected through in-depth interviews with informants selected via purposive sampling, comprising Anti-Fraud Team members, inspectorate staff, and relevant stakeholders knowledgeable about HR management and fraud prevention. The findings indicate that HR development strategies include formal education and training, in-house training, the establishment of integrity zones, outreach activities, seminars, certification, evaluations, and other competency-building training. These strategies have proven reasonably effective in minimizing fraud, although more comprehensive efforts are still required to address existing challenges.

Bridging Confucianism and Islam: A Systematic Literature Review of Ethical Synthesis in the Han Kitab Tradition

Budi Sutiono Pratama Nugraha — 2026-09-30

The historical interaction between Islam and Confucianism in China represents a significant example of intercultural intellectual dialogue. This relationship developed prominently through the Han Kitab tradition, a Chinese-language Islamic intellectual movement that interpreted Islamic teachings using Confucian philosophical vocabulary. This study aims to systematically examine the relationship between Confucian and Islamic ethics by identifying major themes, ethical convergences, philosophical differences, and contemporary implications. A Systematic Literature Review (SLR) approach based on the PRISMA framework was employed. Literature was collected from the Scopus database without publication year restrictions. From 134 identified documents, 29 publications consisting of journal articles, book chapters, and academic books were selected for qualitative synthesis. The findings indicate that Han Kitab functions as a central intellectual bridge where Islamic concepts such as akhlak and maqashid syariah interact with Confucian concepts of ren, li, and yi. Both traditions share similar orientations toward virtue cultivation, moral education, social harmony, and human responsibility. However, fundamental differences remain regarding moral authority, ontology, and the relationship between ethics and law. This study contributes by providing a systematic mapping of Confucian–Islamic ethical studies and highlighting the relevance of intercultural ethical dialogue for contemporary issues in education, governance, technology, and environmental responsibility.

Analysis of the Influence of Work Environment and Organizational Trust on Employee Loyalty with Job Satisfaction as a Mediating Variable at PT Bank Pembangunan Daerah Banten (Perseroda) Tbk

Adela Winda Iryana Putri — 2026-09-30

ployee loyalty is one of the key factors determining a company’s success in achieving its organizational goals. The level of employee loyalty is influenced by various factors, including the work environment, organizational trust, and job satisfaction. Therefore, research is needed to determine the relationships among these variables among employees of PT Bank Pembangunan Daerah Banten (Perseroda) Tbk.
This study aims to analyze the effect of the work environment on job satisfaction, the effect of the work environment on employee loyalty, the effect of organizational trust on job satisfaction, the effect of organizational trust on employee loyalty, the effect of job satisfaction on employee loyalty, and the effect of the work environment and organizational trust on employee loyalty through job satisfaction as a mediating variable.
This study employs a quantitative method with descriptive and confirmatory approaches. The study population consisted of 71 employees of PT Bank Pembangunan Daerah Banten (Perseroda) Tbk. The sampling technique used was saturation sampling (census), so the entire population was included in the study sample. Data collection was conducted using a questionnaire with a five-point Likert scale, while data analysis utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS.
The results indicate that organizational trust has a positive and significant effect on job satisfaction (β=0.584; p=0.000), organizational trust has a positive and significant effect on employee loyalty (β=0.476; p=0.000), the work environment has a positive and significant effect on job satisfaction (β=0.591; p=0.000), the work environment has a positive and significant effect on employee loyalty (β=0.361; p=0.000), and job satisfaction has a positive and significant effect on employee loyalty (β=0.330; p=0.000). Furthermore, job satisfaction was found to significantly mediate the effects of organizational trust and the work environment on employee loyalty.
Based on the research results, it can be concluded that the work environment and organizational trust can increase employee loyalty both directly and indirectly through job satisfaction. Therefore, companies need to create a conducive work environment, increase organizational trust, and strengthen job satisfaction as a strategy to continuously improve employee loyalty

Environmental Accounting Practices In Real Estate Companies: A Stakeholder Perspective

Saenal Abidin — 2026-09-30

Real estate growth provides economic benefits while generating ecological consequences through land modification, water management, drainage, green open spaces, and regional quality. This article aims to understand environmental accounting practices based on the perspectives of internal and external stakeholders. This study employs an interpretive qualitative approach using Alfred Schutz’s social phenomenology at PT Pattiarase Propertindo Putra through the Ville Park Barombong housing estate in Makassar. Data were gathered through interviews and observations involving management, consumers, local communities, government authorities, financing institutions, and academics. The analysis utilized noesis and noema alongside thematic analysis. The results indicate that environmental practices have been manifested through green open spaces, landscaping, parks, drainage, tap water (PDAM) utilization, sanitation, community facilities, and social activities. However, environmental costs have not been specifically segregated within the accounting system. Stakeholders attribute distinct meanings to these practices: costs and operations for financial management, product value for marketing, quality of life for consumers, shared benefits for the community, compliance for the government, risk indicators for financing institutions, and socio-ecological accountability for academics. The research synthesis asserts that environmental accounting practices constitute a form of social responsibility reflecting the moral responsibility of the company.Keywords: environmental accounting, stakeholder, real estate, social phenomenology, moral and social responsibility.

Beyond Leadership and Climate: Rethinking Factors Shaping Indonesian Teachers’ Quality of Work Life

Khoirul Anam — 2026-09-30

This research aims to analyze the influence of Madrasah principal leadership on organizational climate and Quality of Work Life (QWL) at Madrasah Aliyah Almaarif Singosari. Motivated by the low perceptions of educators regarding work well-being, the research adopts a quantitative approach using Structural Equation Modeling (SEM) with SmartPLS 3.0. The literature review covers transformational leadership theory, organizational climate, and QWL as latent variables measured through standardized indicators. Primary data were collected via questionnaires distributed to teachers and educational staff, then analyzed to test direct and indirect relationships among variables. The findings reveal that principal leadership significantly affects organizational climate, but does not significantly influence QWL, either directly or through organizational climate as a mediating variable. Thus, organizational climate fails to mediate the relationship between leadership and QWL. The research concludes that improving work-life quality requires more than leadership and climate; other factors, such as compensation, social relations, and work appreciation, must be considered. This research offers implications for developing a more holistic and well-being-oriented Islamic educational management model.

The Effect Of Transformational Leadership And Work Motivation On The Performance Of Operational Employees Of Pt Karunia Bakti Utama, Garut District

Muhammad Ali Akbar — 2026-09-30

This study tests the effects of transformational leadership and work motivation on operational employee performance at PT Karunia Bakti Utama, Garut Regency. A quantitative explanatory survey involved 147 respondents selected from 231 employees using the Slovin formula and simple random sampling. Questionnaire data were analyzed through instrument and classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination. The mean scores were 3.30 for transformational leadership, 3.36 for work motivation, and 3.68 for performance. The regression equation was Y = 5.914 + 0.260X1 + 0.341X2. Transformational leadership (t = 8.009; p < 0.001) and work motivation (t = 6.810; p < 0.001) had positive and significant effects. Their simultaneous effect was also significant (F = 67.254; p < 0.001), with R2 = 0.483. Leadership role modeling, individualized attention, compensation, occupational security, and workplace relationships are practical priorities.

The Role of Payment Gateways, Platform-Based Lending, and Technopreneurship on the Financial Performance of MSMEs in Sidoarjo Regency

Farrel Rafi Danendra — 2026-09-30

Digital transformation has reshaped how Micro, Small, and Medium Enterprises (MSMEs) operate, with financial technology increasingly positioned as a determinant of business performance. This study examines the influence of payment gateway, platform-based lending, and technopreneurship on the financial performance of MSMEs in Sidoarjo Regency. A quantitative explanatory approach was applied using primary data collected from 77 MSME respondents who had adopted financial technology services, selected through simple random sampling. Data were analyzed using multiple linear regression with the assistance of SPSS 25.0. All 26 instrument items were declared valid (r > 0.224, Sig. = 0.000) and the four constructs demonstrated high reliability (Cronbach's Alpha 0.944–0.964). Classical assumption tests confirmed that the regression residuals were normally distributed, free from multicollinearity, and free from heteroscedasticity. The regression results show that payment gateway (B = 0.470; t = 7.972; p = 0.000), platform-based lending (B = 0.152; t = 2.658; p = 0.010), and technopreneurship (B = 0.394; t = 6.253; p = 0.000) each have a significant positive effect on MSME financial performance, both partially and simultaneously (F = 64.336; p = 0.000; R-squared = 0.726). Payment gateway emerged as the strongest predictor, indicating that transactional efficiency is the most immediate lever of financial performance among Sidoarjo's MSMEs. These findings reinforce the relevance of the Technology Acceptance Model in explaining fintech adoption among small businesses and offer practical implications for policymakers and digital finance providers seeking to accelerate MSME digitalization.

The Influence of Availability Bias, Herding Bias, Disposition Effect, and Overconfidence on Investment Decisions through Risk Perception

Yandi Suprapto — 2026-09-30

The purpose of this study is to investigate how generation X, Y, and Z investors in Batam City are related to availability bias , disposition effect , herding bias , overconfidence bias , risk perception , and investment decisions . After 410 people were selected through purposive sampling technique , the data were processed using PLS-SEM method. The results show that overconfidence , herding bias , disposition effect, and risk perception have a positive impact on investment decisions . In contrast, availability bias has no direct impact. In addition, the results of the study show that risk perception serves as a link between availability bias , herding bias , and overconfidence . bias with investment decision , however, the disposition effect with investment decision is not significant.

The Influence of Perceived Usefulness and Perceived Risk on Actual Use Behavioral through Behavioral Intention on AI Chatbot E-commerce Marketplace Jabodetabek

Alifah Salsabilla — 2026-09-30

This research seeks to examine the correlation between users' perceptions of the AI chatbot's utility and risks and their actual use patterns on e-commerce platforms in the Jabodetabek region, as assessed using Behavioral intention. The quantitative survey methodology was used to survey 256 randomly chosen individuals. The information was gathered using an online questionnaire on a five-point Likert scale. The perceived danger did not significantly influence Behavioral intention, but perceived utility had a favourable and statistically meaningful effect. Behavioral Intention has a significant and positive influence on Actual Use Behavioral, but Perceived Usefulness lacks a direct impact on Actual Use Behavioral. The perceived risk positively and significantly affects actual use behaviour, contradicting the anticipated assumption. Moreover, Behavioral intention serves as a mediator between perceived benefit and actual Behavioral use, but it does not mediate the relationship between perceived risk and actual Behavioral usage.

Drivers of Transfer Pricing Decisions in Strategic Industries: An Empirical Analysis of the Iron and Steel Sector in Indonesia

Jennie Khoirunnisa — 2026-09-30

This study aims to analyze the effects of tax burden, exchange rates, tunneling incentives, and bonus mechanisms on transfer pricing decisions in manufacturing companies in the iron and steel subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and analyzed via panel data regression. The research sample was selected using purposive sampling, yielding 30 data points from 5 companies that met the study criteria. The results indicate that the exchange rate influences transfer pricing. Transfer pricing decisions are influenced not only by internal company factors but also by external economic conditions, particularly the exchange rate. Additionally, companies tend to consider operational stability and business risk when determining transaction policies with related parties

The Mediating Role of Competitive Advantage in the Effects of Digital Marketing and Product Innovation on the Marketing Performance of MSMEs in Kotawaringin Timur

Doni Aprianto — 2026-09-30

This study examines the effects of digital marketing and product innovation on the marketing performance of kerupuk and amplang MSMEs in Kotawaringin Timur Regency, with competitive advantage as a mediating variable. A quantitative cross-sectional survey design was employed, involving 120 MSME owners or managers selected through purposive sampling. The instrument comprised 20 indicators measured on a five-point Likert scale, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. The simulated structural model indicates that all direct effects are positive and statistically significant: digital marketing and product innovation on competitive advantage; digital marketing and product innovation on marketing performance; and competitive advantage on marketing performance. The indirect-effect analysis shows that competitive advantage significantly mediates the effect of digital marketing on marketing performance, whereas its mediating role in the relationship between product innovation and marketing performance is not statistically significant. These findings suggest that digital marketing should be managed as a strategic capability that creates visible differentiation and superior customer value, while product innovation may enhance marketing performance directly without necessarily operating through competitive advantage

Optimizing the Potential of SMEs Through the Implementation of Entrepreneurial Competencies of the Sustainable Development Goals (SDGs)

Gunartin Gunartin — 2026-09-30

This research aims to explore and analyze the optimization of micro and small business potential through the implementation of entrepreneurial competencies that underlie the entrepreneurship coaching program for prisoners. Entrepreneurial competencies impact the performance of micro and small enterprises through financial capability for economic growth and of the Sustainable Development Goals (SDGs). This research uses a qualitative approach with the implementation of research stages which include: identification and mapping of the potential of micro and small businesses that can be developed in correctional institutions in Indonesia. The research was conducted through observation, in-depth interviews and document studies. The implementation of this research is exploratory in prisoners of correctional institutions. Field exploration will be carried out through pre-exploration and exploration stages. The results show that 1) the implementation of entrepreneurial competencies in the optimization of micro and small businesses through fostering independence and personality development; 2) Limited funding and human resources are obstacles in optimizing the potential of micro and small businesses; 3) Strategies to overcome obstacles in optimizing the potential of micro and small businesses through the implementation of entrepreneurial competencies.

The Effect of Workload and Work-Life Balance on Teacher Performance with Gemini AI Utilization as a Mediating Variable

Ahmad Fikri Dzulfikar — 2026-09-30

This study examines the effect of workload and work-life balance on teacher performance, and tests the mediating role of Gemini AI utilization. The sample consisted of 250 teachers from schools registered as Google Reference School Candidates (KSRG) across Indonesia, selected using purposive sampling followed by proportional random sampling. The instrument was developed from indicators of workload, work-life balance, Gemini AI utilization, and teacher performance, measured on a five-point Likert scale. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings show that workload has a positive and significant effect on Gemini AI utilization but a negative and significant effect on teacher performance, work-life balance has a positive and significant effect on both Gemini AI utilization and teacher performance, and Gemini AI utilization has a positive and significant effect on teacher performance. Gemini AI utilization also significantly mediates the effect of workload (competitive mediation) and work-life balance (complementary mediation) on teacher performance. Managerially, KSRG school management should keep teachers' workload proportional, strengthen work-life balance policies, and provide structured training so that Gemini AI can be optimally integrated into teachers' daily instructional and administrative tasks.

Effect of Work-Life Balance, Non-Financial Compensation, and Non-Physical Work Environment on Employee Performance Through Work Motivation as an Intervening Variable at BSH Hospital Bogor City

Hafiez Muhamad Pasha — 2026-09-30

This study aims to analyze the direct effect of factors such as Work-Life Balance (WLB), non-financial compensation (KNF), and non-physical work environment (LKNF) on work motivation (MK) and job performance (KK) of employees at BSH Hospital Bogor City. The method used is Structural Equation Modeling (SEM) with the WarpPLS Version 8.0 application, and a sample of 122 respondents. The results showed that there was a positive and significant influence of WLB, KNF, and LKNF on MK and KK, and there was a positive and significant influence of MK on KK. The results also showed that there was partial mediation between WLB, KNF, and LKNF towards KK through MK.

The Role of Digital Trust in Mediating the Influence of Social Media Marketing, Customer Engagement Strategy, and Flash Sale on Product Purchase Decisions

Wahyuni — 2026-09-30

The development of digital technology and the increasing use of social media have changed consumer behavior in purchasing skincare products online so that companies need to implement digital marketing strategies that are able to increase consumer trust. This study aims to analyze the influence of Social Media Marketing, Customer Engagement Strategy, and Flash Sale on Purchase Decision with Digital Trust as a mediating variable in Skintific Generation Z product consumers in Jepara Regency. The study uses a quantitative approach using survey data of 230 Skintific user generation consumers selected through purposive sampling. Data was collected through the distribution of questionnaires using a Likert scale of 1-10 points and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that Social Media Marketing, Customer Engagement Strategy, and Flash Sale increase Digital Trust. Flash Sale and Digital Trust increase Purchase Decision, while Social Media Marketing and Customer Engagement Strategy have no direct effect on Purchase Decision. Digital Trust mediates the influence of Social Media Marketing and Customer Engagement Strategy in full and Flash Sale partially on Purchase Decision. These findings confirm that digital trust is an important mechanism that connects digital marketing strategies with purchase decisions. The implications of this study show that skincare companies need to prioritize building digital trust through transparent communication, responsive interactions, and secure transaction experiences to improve consumer purchasing decisions.

Digital Transformation and Sales Performance of Air Rifle SMEs in the Society 5.0 Era: A Case Study of CV. Serdadu Rifle Kediri

Fajar Adi Putra — 2026-09-30

This study aims to analyze the digital transformation implemented by CV. Serdadu Rifle and its impact on the sales performance of air rifles in the Society 5.0 era. The research employed a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and documentation. The findings reveal that CV. Serdadu Rifle began its digital transformation in 2019 by utilizing YouTube, Facebook, and Instagram, which later expanded to the optimization of Search Engine Optimization (SEO) strategies in 2024. The digital transformation has significantly enhanced the company's sales performance, as reflected by an annual revenue of approximately IDR 1.2 billion, an expanded customer base reaching regions beyond Java, and an average daily engagement of 80–120 customer inquiries. Within the Society 5.0 framework, CV. Serdadu Rifle represents a small and medium-sized enterprise (SME) that integrates digital technology through a human-centered approach by establishing a well-structured multimedia team and a collaborative production network across multiple cities.

Sustainability Accounting and ESG Disclosure: Their Effects on Corporate Financial Performance

Suwandi Ng — 2026-09-30

This study examines the effects of sustainability accounting and environmental, social, and governance (ESG) disclosure on corporate financial performance, with ESG disclosure as a mediator and firm size as a moderator. A quantitative explanatory design was employed using data from 118 non-financial companies listed on the Indonesia Stock Exchange. Hypotheses were tested using Partial Least Squares Structural Equation Modelling. Sustainability accounting and ESG disclosure both significantly improve corporate financial performance, and ESG disclosure partially mediates the effect of sustainability accounting. Firm size strengthens the effect of ESG disclosure on financial performance. These findings suggest that companies should institutionalise sustainability accounting and improve the quality of ESG disclosure to translate sustainability commitment into financial returns

The Effect of Digital Payment Technology Adoption, Digital Literacy, and Transaction Security on the Qris Usage Decision Among Culinary MSME Operators in Kubu Raya Regency

Dicky Amanta — 2026-09-30

This study aims to analyze the effects of Digital Payment Technology Adoption, Digital Literacy, and Transaction Security on the QRIS Usage Decision among culinary MSME operators in Kubu Raya Regency. The study employed a quantitative approach with an associative descriptive method. The sample was selected through purposive sampling and comprised 150 respondents who met the research criteria. Primary data were collected using a Likert-scale questionnaire, while secondary data were obtained from documents, government publications, and relevant literature. Data were analyzed using multiple linear regression, the correlation coefficient, the coefficient of determination, the F test, and the t test with the assistance of SPSS. Partially, Digital Payment Technology Adoption, Digital Literacy, and Transaction Security each had a positive and significant effect on the QRIS Usage Decision. Simultaneously, the three variables had a significant effect on the QRIS Usage Decision. The correlation coefficient indicated a strong relationship, while R² showed that the three independent variables explained 53.7% of the variation in the QRIS Usage Decision. Overall, the QRIS Usage Decision among culinary MSME operators in Kubu Raya Regency is influenced by their readiness to adopt digital payment technology, digital literacy capabilities, and confidence in transaction security

Analysis of the Influence of Financial Literacy, Digital Literacy, and Financial Behavior on Interest in Using Shopee PayLater in Surabaya City

Sultan Dimas Nugraha — 2026-09-30

The rapid growth of Buy Now Pay Later (BNPL) services in Indonesia has transformed consumer financial behavior, yet the factors underlying adoption intention remain underexplored in an integrated framework. This study examines the effects of financial literacy, digital literacy, and financial behavior on the intention to use Shopee PayLater in Surabaya. A quantitative explanatory approach was employed using primary data from 132 respondents who were aware of or had used Shopee PayLater, selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS 26. All 24 instrument items were valid, with excellent reliability across the four constructs (Cronbach's Alpha = 0.937–0.952). The regression results show that financial literacy (B = 0.219; t = 2.272; p = 0.025), digital literacy (B = 0.299; t = 3.507; p = 0.001), and financial behavior (B = 0.341; t = 3.951; p < 0.001) each have a positive and significant effect on the intention to use Shopee PayLater. Simultaneously, the three variables significantly affect usage intention (F = 32.091; p < 0.001), explaining 42.9% of its variance (R2 = 0.429). Financial behavior has the largest regression coefficient, indicating its stronger statistical association with usage intention compared with financial and digital literacy. The findings support the integration of the Technology Acceptance Model and Theory of Planned Behavior in explaining BNPL adoption and provide practical insights for regulators and digital financial service providers in promoting responsible fintech adoption.

Customer Experience Mediates Product Quality, Service Quality, And Café Authenticity On Repurchase Intention In Denpasar

Arya Damar Kamajaya — 2026-09-30

This study aims to analyze the effects of product quality, service quality, and café authenticity on customer experience and consumer repurchase intention, and to examine the mediating role of customer experience among coffee shop consumers in Denpasar City. A quantitative approach was employed with 176 respondents selected through purposive sampling. Data were collected using a seven-point Likert-scale questionnaire and analyzed using PLS-SEM. The results show that all direct effects are significant. Customer experience partially mediates the effects of product quality and service quality, while its mediation of café authenticity is relatively weak. The model explains 92.5% of customer experience and 86.0% of repurchase intention variance.

Factors Influencing Taxpayer Compliance

Novindy Egaw Hantari — 2026-09-30

Individual taxpayer compliance is critical to the effectiveness of Indonesia’s self-assessment tax system. However, previous studies have produced inconsistent evidence regarding the determinants of taxpayer compliance, particularly the roles of tax sanctions and perceptions of tax-system fairness. This study examines the effects of tax knowledge, taxpayer awareness, tax sanctions, tax authority services, and perceived fairness of the tax system on individual taxpayer compliance at KPP Pratama Lamongan. Using an associative quantitative design, five-point Likert questionnaire data from 100 purposively selected individual taxpayers were analyzed using multiple linear regression. Because the Glejser test indicated marginal heteroscedasticity associated with tax sanctions, HC3 robust standard errors were used for final statistical inference. The results show that tax knowledge (p = 0.036), taxpayer awareness (p < 0.001), and tax authority services (p = 0.018) have positive and significant effects on taxpayer compliance, whereas tax sanctions (p = 0.086) and perceived fairness of the tax system (p = 0.547) do not have significant effects. Taxpayer awareness is the most dominant predictor. The model yields R² = 0.334 and adjusted R² = 0.299. These findings highlight the importance of strengthening tax education, taxpayer awareness, and accessible service quality, while positioning sanctions as a complementary rather than primary instrument for improving taxpayer compliance.

Determinants of Home Mortgage Decisions: The Role of Interest Rates, Service Quality, and Ease of Requirements at Bank Bjb’s Cibinong Branch

Fadlillah Ramadhan — 2026-09-30

The decision to take out a home loan (KPR) is a long-term financial decision influenced not only by cost considerations but also by service quality and the ease of the application process. This study aims to analyze the influence of perceptions of interest rates, service quality, and ease of requirements on the decision to take out a home loan at Bank bjb’s Cibinong Branch. The study employs a quantitative approach with a cross-sectional survey design. Primary data were collected through a Likert-scale questionnaire administered to 140 respondents who are mortgage customers at Bank bjb’s Cibinong Branch. The analysis was conducted using multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that the perception of interest rates has a positive but insignificant effect on the decision to take out a mortgage, with a regression coefficient of 0.139 and a significance level of 0.070. Service quality has a positive and significant effect, with a regression coefficient of 0.447 and a significance level of <0.001. Ease of eligibility requirements had a positive but insignificant effect, with a regression coefficient of 0.134 and a p-value of 0.082. Collectively, all three variables had a significant effect on the decision to take out a mortgage, with F = 29.137 and a p-value < 0.001. The adjusted R-squared value of 0.378 indicates that the model explains 37.8% of the variation in mortgage decision-making. Service quality is the most dominant variable with a standardized beta of 0.442. The research findings confirm that service quality is a strategic factor in strengthening customers’ decisions to take out a mortgage

The Effectiveness of Implementing a Regional Tourism Master Plan: A Case Study of Berau Regency

Abdul Waris — 2026-09-30

The existence of a statutory regional tourism master plan in Berau Regency raises questions about how policy effectiveness should be understood when formal strategic coherence is not consistently followed by integrated implementation. Although the Regional Tourism Development Master Plan (Rencana Induk Pembangunan Kepariwisataan Daerah, RIPPARDA) provides a long-term policy direction for destination development, tourism marketing, tourism-industry development, and tourism institutions, this study shows that its effectiveness cannot be assessed through the existence of programmes or increasing visitor numbers alone. This study uses a qualitative evaluative single-case design based on in-depth interviews with 12 informants, supported by regional planning and budget documents, administrative records, statistics, and field observations. The analysis was carried out through a hybrid deductive-inductive framework, drawing on implementation-gap and policy-integration perspectives to examine strategic coherence, operational translation, institutional integration, implementation capacity, stakeholder incorporation, and realised performance. The results show that the RIPPARDA remained visible in subsequent development priorities, but its translation into annual programmes, indicators, responsibilities, locations, budgets, and reported outputs was uneven. Implementation was further shaped by dispersed authority, because infrastructure, transport, environmental management, enterprise development, and local destination governance were controlled by different organisations with separate mandates and resources. Progress was therefore observable across all four pillars, but remained selective rather than integrated. This study shows that the effectiveness of a regional tourism master plan is better understood through the interaction between vertical policy translation and horizontal policy integration, explaining how formal policy coherence can coexist with uneven operational performance.

Entrepreneurial Marketing Dimensions as Antecedents of Entrepreneurship Intention: Evidence from Young Potential Entrepreneurs in Indonesia

Antonius Satria Hadi — 2026-09-30

This study aims to analyze the influence of entrepreneurial marketing dimensions on entrepreneurial intention among students in Yogyakarta, Indonesia. The study employed a quantitative approach using a survey method involving one hundred respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple regression analysis with the assistance of SmartPLS software. The results indicate that the seven dimensions of entrepreneurial marketing, namely proactiveness, opportunity focus, calculated risk taking, innovativeness, customer intensity, resource leveraging, and value creation, have a positive and significant effect on entrepreneurial intention. These findings suggest that developing an entrepreneurial marketing mindset can serve as a strategic approach to enhancing individuals’ readiness to engage in entrepreneurial activities.

The Influence of Work Life Balance on Employee Performance through Employee Engagement of ASN of the Kebumen Regional Secretariat

Ibnu Hajar — 2026-09-30

This study aims to analyze the effect of Work Life Balance on employee performance and the role of Employee Engagement as a mediating variable among civil servants at the Regional Secretariat of Kebumen Regency. A quantitative approach with a survey method was employed involving 135 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that Work Life Balance has a positive and significant effect on Employee Engagement, while Employee Engagement has a positive and significant effect on employee performance. However, Work Life Balance does not significantly affect employee performance. Furthermore, Employee Engagement does not significantly mediate the relationship between Work Life Balance and employee performance. These findings indicate that work-life balance is important for strengthening employee engagement, but it has not become a mechanism for improving employee performance.

The Influence of Auditor Competence, Utilization of Information Technology, and the Quality of Taxpayer Accounting Information Systems on the Quality of Tax Audits: An Empirical Study at the Jakarta Four Foreign Investment Tax Offices

Yohanes Haryo Pamungkas — 2026-09-30

This study aims to analyze the effect of Tax Auditor Competence, Information Technology Utilization, and Taxpayer Accounting Information System Quality on the Quality of Tax Audits at the Foreign Investment Tax Office Four (KPP PMA Empat) Jakarta. This research employed a quantitative approach using a survey method. The population consisted of all tax auditors at KPP PMA Empat Jakarta, with a sample of 42 respondents selected through a saturated sampling or census method. Data analysis was performed using multiple linear regression to examine the partial and simultaneous effects among the research variables. The results indicate that Tax Auditor Competence, Information Technology Utilization, and Taxpayer Accounting Information System Quality have a positive and significant effect on the Quality of Tax Audits partially. Furthermore, these three variables simultaneously have a positive and significant effect on the Quality of Tax Audits. These findings indicate that improving tax audit quality requires synergy between human resource competence, optimal utilization of information technology, and the availability of a reliable taxpayer accounting information system.

Comparative Analysis Of Pt Buka Lapak's Financial Performance Before And After Product Change

Sri Rahayu — 2026-09-30

This research aims analyze difference performance finances of PT Bukalapak.com Tbk before and after change product said , with using five indicators ratio finance , namely Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Price to Book Value (PBV). Research use approach quantitative comparative with secondary data in the form of report finance quarterly period Quarter II–IV 2024 before and Quarter II–IV 2025 after . Data analysis was carried out using Paired Sample T-Test and Wilcoxon Signed Rank Test for test difference mark ratio finance between second period The results of the research show that in a way descriptive ROA and PBV experienced decline , while CR, DER, and TATO experienced improvement . However , the test results differ show No there is significant differences across all indicator performance financial ROA p = 1,000; CR p = 0.109; DER p = 0.593; TATO p = 0.285; PBV p = 0.285. These findings indicate that impact change products of PT Bukalapak.com Tbk Not yet reflected in a way significant in performance finance during period observation , in line with Signaling Theory states that that signal strategic changes are needed time before market response.

Mental Accounting, Trust in Government, and Peer Effects on Generation Z’s Tax Compliance Intention: The Mediating Role of Tax Morale

Linawati Linawati — 2026-09-30

This study aims to analyze the effects of mental accounting, trust in government, and peer effects on Generation Z’s tax compliance intention, with tax morale as a mediating variable. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through a survey of 140 Generation Z respondents in South Tangerang City. The results show that mental accounting and tax morale have positive and significant effects on tax compliance intention. Peer effects do not directly affect tax compliance intention but have a positive and significant effect on tax morale. In contrast, trust in government has no significant effect on either tax compliance intention or tax morale. The mediation analysis shows that tax morale mediates the effects of mental accounting and peer effects on tax compliance intention but does not mediate the effect of trust in government. These findings suggest that Generation Z’s tax compliance intention is more closely associated with moral internalization and social influence than with institutional legitimacy. This study contributes to the behavioral taxation literature by positioning tax morale as an important psychological mechanism in shaping young people’s tax compliance intentions.

The Effect of Digital Competence and Coaching-Mentoring on Career Development Through Work Motivation at PT PLN Indonesia Power UBP Suralaya

Rizki Sugiawan — 2026-09-30

This study aims to analyze the influence of Digital Competence and Coaching-Mentoring on Career Development through Work Motivation among employees at PT PLN Indonesia Power UBP Suralaya. The study employs a quantitative approach with a causal research design. The sample consisted of 221 respondents selected using simple random sampling. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of the SmartPLS software. The results indicate that Digital Competence and Coaching-Mentoring have a significant positive effect on Work Motivation. Coaching-Mentoring and Work Motivation also have a significant positive effect on Career Development, whereas Digital Competence does not have a significant direct effect on Career Development. Work Motivation was found to mediate the relationship between Digital Competence and Coaching-Mentoring on Career Development. The research findings indicate that enhancing employees’ career development is not solely determined by digital competence but also requires effective coaching-mentoring and high work motivation. This study reinforces the Human Capital Theory and Social Learning Theory in explaining employees’ career development

The Influence Of Sharia Financial Literacy, Religiosity And Halal Lifestyle On Impulse Buying Of Halal Fashion Of Generation Z In Tuban Regency

Lailatul Izzah — 2026-09-30

The development of digital commerce has increased the tendency of Generation Z to make spontaneous purchases, including halal fashion products. This study aims to analyze the influence of Islamic financial literacy, religiosity, and halal lifestyle on impulse buying of halal fashion among Generation Z. This quantitative study employed an explanatory research design using primary data collected through a structured questionnaire from 100 respondents. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that Islamic financial literacy has a positive and significant effect on impulse buying, with a path coefficient of 0.650, t-statistic of 3.726, and p-value of 0.000. Religiosity has a negative but insignificant effect, with a path coefficient of −0.337, t-statistic of 1.562, and p-value of 0.118. Meanwhile, halal lifestyle has a positive and significant effect on impulse buying, with a path coefficient of 0.543, t-statistic of 2.601, and p-value of 0.009. These findings indicate that Islamic financial literacy and halal lifestyle do not necessarily reduce impulsive purchasing behavior, while religiosity is not a significant direct determinant of impulse buying in the context studied. This study contributes empirical evidence by examining these three factors simultaneously in the context of halal fashion consumption among Generation Z.

The Influence of Audit Committee Gender and Audit Tenure on Audit Report Lag By Adopting Information Technology as a Moderator

Camelia Camelia — 2026-09-30

This study aims to analyze the effect of Audit Committee Gender and Audit Tenure on Audit Report Lag, with Information Technology Adoption as a moderator. The research method used is a quantitative associative approach with the research object being companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with a population of 34 companies and a selected sample of 19 companies based on specific criteria. Data analysis in this study utilized descriptive statistical analysis, panel data regression model estimation, classical assumption testing, hypothesis testing, multiple linear regression analysis, and moderated regression analysis (MRA). The tools used for calculations were Microsoft Excel 2019, and E-Views 12 was used for data processing. The results of this study indicate that simultaneously, Audit Committee Gender and Audit Tenure affect Audit Report Lag. Partially, the Gender of the Audit Committee does not effect Audit Report Lag, while Audit Tenure has a effect on Audit Report Lag. Additionally, the moderation variable test shows that Information Technology Adoption does not moderate the effect of Audit Committee Gender on Audit Report Lag. However, Information Technology Adoption does moderate the effect of Audit Tenure on Audit Report Lag.

The Effect of Delivery Timeliness and E-Service Quality Mediated by Customer Satisfaction on Tokopedia's Customer Loyalty in Indonesia

Hastin Ardilya Tamin — 2026-09-30

This study aims to analyze the impact of delivery timeliness and e-service quality on the satisfaction and loyalty of Tokopedia customers, as well as to examine the role of customer satisfaction as a mediating variable in the relationship between delivery timeliness, e-service quality, and customer loyalty. A quantitative approach was employed, involving 200 Tokopedia users in Indonesia who had experience using delivery services and had encountered issues regarding delivery timing. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the SmartPLS 4.1.1.4 application. The results indicate that delivery timeliness has a positive and significant effect on customer satisfaction, with a path coefficient of 0.410, a T-statistic of 5.223, and a P-value of 0.000. E-service quality also has a positive and significant effect on customer satisfaction, with a coefficient of 0.417, a T-statistic of 5.261, and a P-value of 0.000. Customer satisfaction positively and significantly influences customer loyalty, with a coefficient of 0.539, a T-statistic of 7.706, and a P-value of 0.000. Furthermore, both delivery timeliness and e-service quality individually exert a positive and significant influence on customer loyalty. Customer satisfaction was found to mediate the effect of delivery timeliness on customer loyalty (T-statistic: 4.225; P-value: 0.000) and the effect of e-service quality on customer loyalty (T-statistic: 4.387; P-value: 0.000). R-square values of 0.557 for customer satisfaction and 0.640 for customer loyalty indicate that the model possesses good explanatory power. These findings confirm that improving delivery timeliness and e-service quality, alongside efforts to enhance customer satisfaction, are crucial aspects of strengthening Tokopedia customer loyalty.

The The Mediating Role of Knowledge Acquisition in the Effect of Training Design Quality on Employee Training Effectiveness at PT Pan Brothers Tbk

Hafizd Ardya Firnanda — 2026-09-30

This study examines the impact of training design quality—specifically training materials, curriculum, and instructors—on employee training effectiveness, with knowledge acquisition serving as a mediating factor. The research was conducted among employees of PT Pan Brothers Tbk who had participated in training programs, utilizing a quantitative method via a survey of 170 respondents. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results demonstrate that training materials and knowledge acquisition contribute positively and significantly to training effectiveness. Conversely, curriculum and instructors did not show a significant influence on training effectiveness. Furthermore, knowledge acquisition was not found to act as a mediator in the relationship between training materials, curriculum, and instructors and training effectiveness. The study's findings indicate that training effectiveness is driven more by the relevance of the material and the learning outcomes achieved by participants than by structural factors within the training design. This research offers practical benefits for the company in developing training programs that place greater emphasis on learning outcomes and operational needs.

Keywords: Training Materials, Training Curriculum, Training Instructors, Knowledge Acquisition, Training Effectiveness.

Implementation of the Policy for Guidance of School Dropouts: Between Policy Design and Implementation Practices (Study at the UPTD PSRAMPK Indralaya)

Amira Intania Permata — 2026-09-30

The implementation of policies for the development of school dropout children does not always proceed in accordance with the established policy design. In practice, limitations in resources, institutional capacity, and the needs of target groups may encourage adjustments in implementation. This study aims to analyze the implementation of the School Dropout Children Development Policy at UPTD PSRAMPK Indralaya by examining the relationship between policy design and implementation practices and identifying the forms of adjustment that occur in the field. This study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Informants were selected purposively, and the data were analyzed using the Miles, Huberman, and Saldaña model and Merilee S. Grindle’s policy implementation model, which encompasses Content of Policy, Context of Implementation, and Outcomes. The findings indicate that the program has generally been implemented adequately and provides benefits in the form of improved skills, independence, and social functioning among participants. However, gaps were identified in participant recruitment mechanisms, service capacity, the integration of equivalency education, and post-program support. These gaps are primarily influenced by limitations in budget, human resources, facilities and infrastructure, as well as service capacity. Implementers respond to these conditions through adaptation and cross-sector collaboration, enabling the program to continue operating. The findings demonstrate that an implementation gap does not necessarily represent policy failure but may constitute a form of organizational adaptation to actual conditions in the field.

The Effect of Recruitment Practices and Job Welfare on Employee Retention, with Job Satisfaction as a Mediator, at Sari Asih Hospital in Serang City

Ayat Muhammad Ayatullah — 2026-09-30

This study aims to analyze the effect of recruitment practices and workplace welfare on employee retention through job satisfaction as a mediating variable at Sari Asih Hospital in Serang. This study was motivated by the importance of retaining competent human resources to support the quality of hospital services.

The study employed a quantitative approach using a survey method. The population consisted of 250 permanent employees, and a sample of 154 respondents was determined using the Slovin formula. Data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.

The model evaluation results showed that all indicators met the validity and reliability requirements with outer loading values > 0.70, AVE > 0.50, and Composite Reliability and Cronbach’s Alpha > 0.70. R² values of 0.72 for job satisfaction and 0.76 for employee retention indicate that the model has strong predictive power.

The results of the hypothesis testing confirm that recruitment practices and workplace well-being have a positive and significant effect on both job satisfaction and employee retention. Job satisfaction also has a positive effect on employee retention and was found to mediate the influence of recruitment practices and workplace well-being on employee retention.

This study concludes that employee retention can be improved through effective recruitment practices, enhanced workplace well-being, and increased job satisfaction. These findings are expected to provide insights for hospital management in developing human resource management policies

The Effect of Financial Management Strategies and Operational Efficiency on Increasing Income in The Inpatient Unit at Srikandi Medika Clinic in Musi Rawas, South Sumatra

Ivanda Rian Pratama — 2026-09-30

This study aims to analyze and demonstrate the impact of Financial Management Strategies and Operational Efficiency on the Increase in Inpatient Unit Revenue at Srikandi Medika Musi Rawas Clinic, South Sumatra. The background of this study is based on the importance of professional and efficient management of healthcare facilities to ensure operational sustainability and revenue growth amid complex competition. The research method used was quantitative analysis employing multiple linear regression. Data were collected through a questionnaire distributed to 26 respondents who were employees of Srikandi Medika Musi Rawas Clinic. The measurement scale used a five-point Likert scale, which was then transformed into interval-scaled data using the Method of Successive Intervals (MSI). The results of the study indicate that: Financial Management Strategy (X1) has a positive and significant partial effect on the Increase in Inpatient Unit Revenue (Y), with a calculated t-value of 2.994 > the critical t-value of 1.714 and a p-value of 0.039 < 0.05. Operational Efficiency (X2) has a positive and statistically significant partial effect on the Increase in Inpatient Unit Revenue (Y), with a calculated t-value of 2.445 > the critical t-value of 1.714 and a p-value of 0.021 < 0.05. Simultaneously (F-test), both independent variables have a positive and significant effect on the dependent variable, with a calculated F value of 8.036 > the critical F value of 3.42 and a significance level of 0.002 < 0.05. The adjusted R-squared value of 0.670 indicates that Financial Management Strategy and Operational Efficiency together account for 67.0% of the variation in the increase in Inpatient Unit Revenue, while the remaining 33.0% is influenced by other factors outside the scope of this study. In conclusion, the synergy between sound financial planning and efficient operations is crucial in driving the growth of the inpatient unit’s revenue at this clinic.

Student Perceptions of AI Adoption in Accounting Practice and Its Implications for Accountant Career Opportunities

Erliana Erliana — 2026-09-30

This study aims to analyze students' perceptions of the adoption of Artificial Intelligence (AI) in accounting practices and its implications for future accounting career opportunities. The research employs a quantitative approach, with data collected through questionnaires distributed to accounting students. The results indicate that most students have a positive perception of AI adoption, as it is considered to enhance efficiency, accuracy, and productivity in accounting tasks. However, concerns remain regarding the potential reduction in demand for traditional accounting roles. Despite this, students recognize that AI adoption also creates new career opportunities requiring additional competencies such as data analytics, information technology skills, and understanding of AI-based systems. Therefore, it is essential to adapt accounting education curricula to align with technological advancements and industry needs.

Service Management Strategy at the Bengkulu City Environmental Laboratory UPTD

Yessy Anglina — 2026-09-30

This study analyzes the service management strategy at the Environmental Laboratory Technical Implementation Unit (UPTD) of Bengkulu City to improve service quality and competitiveness. The research is driven by challenges such as limited human resources, inadequate infrastructure, and laboratory competition. A descriptive qualitative method was employed, with data gathered via observations, interviews, and questionnaires. Analysis was performed using SWOT, Internal Factor Evaluation (IFE), and External Factor Evaluation (EFE). Findings reveal strengths including KAN accreditation, competent personnel, and affordable costs, while weaknesses include budget constraints and manual data systems. Opportunities lie in increasing demand and stricter regulations, though competition from private labs remains a threat. The IFE and EFE scores (2.892 and 2.8968, respectively) position the organization in the "hold and maintain" quadrant. Recommended strategies include enhancing human resource competency, expanding KAN-accredited parameters, implementing laboratory digitalization, and improving sample collection services. These steps are expected to bolster customer trust and strengthen the laboratory's competitive edge in Bengkulu City

Analysis Of The Role Of Actors In The Rice Commodity Supply Chain In Ropang District, Sumbawa Regency, West Nusa Tenggara

Ayatullah Humaini — 2026-09-30

Rice is a strategic commodity that plays an important role in supporting food security. This study was conducted in Ropang Village, Ropang District, Sumbawa Regency, West Nusa Tenggara Province, from April to June 2026. The data used in this study consisted of primary and secondary data. Primary data were obtained through direct observation and in-depth interviews. Secondary data were obtained from documents, regulations, photographs, daily records, websites of the Central Statistics Agency (BPS) of Sumbawa Regency, the Sumbawa Regency Agriculture Office, the Sumbawa Regency Office of Cooperatives, Industry and Trade, and relevant scientific literature. Data collection methods included observation, interviews, questionnaires, documentation, and literature review. The sampling method employed purposive sampling and snowball sampling to trace the network of actors involved in the rice supply chain. The study involved 31 respondents. The data were analyzed using descriptive analysis and the Miles and Huberman analysis model. The results showed that rice farming and supply chain activities were predominantly carried out by actors who were relatively mature in terms of age. Male respondents dominated particularly among farmers, collectors/middlemen, and rice milling operators. Female respondents were more commonly involved in trading activities. The main actors in the rice supply chain in Ropang Village consisted of farmers, collectors/middlemen, rice millers, and rice traders

Financial Literacy And Financial Technology As Determinants Of Financial Management Of Smes In Bombana Regency

Evianti Evianti — 2026-09-30

This study aims to analyze the influence of financial literacy and financial technology on the financial management of SMEs in Bombana Regency . The study uses a quantitative approach with explanatory research. Data collection was conducted by distributing questionnaires using a five-point Likert scale. The population in this study were MSMEs in Bombana Regency. whereas The research sample consisted of 140 respondents selected using purposive sampling technique. Instrument testing was conducted through validity and reliability tests using SPSS 27 and data analysis techniques using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help of SmartPLS 4.0 software . through outer model and inner model testing. The results showed that financial literacy had a positive and significant effect on SME financial management with a t-statistic value of 8.375 and a P-value of 0.000 . In addition, financial technology also had a positive and significant effect on SME financial management with a t-statistic value of 3.823 and a P-value of 0.000 . These findings indicate that the higher the level of financial literacy and the use of financial technology, the better the financial management of SMEs in Bombana Regency.

The Effect of Good Governance, Accounting Information Characteristics, Leadership Style, and Financial Compensation on Financial Administration

Siti Sarifah — 2026-09-30

This study examines the effect of good corporate governance, accounting information characteristics, leadership style, and financial compensation on financial administration at SKPD in Bima City Government. Furthermore, the study applies quantitatively with an associative approach. A causal relation was applied in order to determine the variables relationship. Moreover, the data were primary. The population consists of SKPD employees in all Bima City Government. The data were collected using purposive sampling. The sample was based on employees who have functional positions in financial administration such as Financial Administration Division, Expenditure Treasurer Division, and Technical Implementers. In line with that, 111 respondents from 37 SKPD were selected as samples. As a result, it shows that accounting financial characteristics and financial compensation have a positive effect on financial administration at SKPD Bima City Government. However, Good Governance and leadership style does not affect financial administration at SKPD Bima City Government. In addition, R-Square value shows 0.533. It means the model belongs to the moderate category. Therefore, Good Governance, accounting information characteristics, leadership style, and financial compensation can explain the effect of financial administration of SKPD for about 53.3%. Meanwhile 46.7% of financial administration of SKPD is explained by other variables outside the research.

The Role of Organizational Citizenship Behavior (OCB) as a Mediator in the Influence of Employee Commitment and Perceived Organizational Justice on Employee Performance at the Pandeglang Regency Environmental Agency

Putriana Putriana — 2026-09-30

This study was motivated by the importance of improving employee performance in public sector organizations to deliver effective, efficient, and high-quality services. Employee performance is influenced by various factors, including employee engagement, perceptions of organizational justice, and Organizational Citizenship Behavior (OCB). Employees who are highly engaged and perceive their organization as practicing fairness tend to exhibit more positive work behaviors, including a willingness to engage in voluntary behaviors beyond the formal requirements of their jobs. Therefore, this study examines the role of OCB as a mediating variable in the influence of employee engagement and perceptions of organizational justice on employee performance at the Pandeglang Regency Environmental Agency.

This study aims to analyze the effect of employee commitment on employee performance, the effect of perceived organizational justice on employee performance, the effect of employee commitment on OCB, the effect of perceived organizational justice on OCB, the effect of OCB on employee performance, and to analyze the mediating role of OCB in the relationship between employee commitment and perceived organizational justice on employee performance.

This study employed a quantitative approach using the PLS-SEM method. Research data were collected through the distribution of questionnaires to employees of the Pandeglang Regency Environmental Agency and analyzed using SmartPLS software version 4.1.1.8. Testing was conducted through outer model analysis, inner model analysis, and hypothesis testing.

The results indicate that employee commitment has a positive and significant effect on employee performance and on OCB. Perceived organizational justice also has a positive and significant effect on employee performance and on OCB. Furthermore, OCB has a positive and significant effect on employee performance. In addition, OCB was found to mediate the effect of employee commitment on employee performance and to mediate the effect of perceived organizational justice on employee performance. Based on the research results, it can be concluded that all research hypotheses were accepted.

Employee commitment is the factor that exerts the strongest influence on OCB; perceptions of organizational justice also play a crucial role in shaping OCB and enhancing employee performance. These findings indicate that improvements in employee performance are influenced not only directly by employee commitment and perceptions of organizational justice but also through enhanced OCB

Determinants of Animal Protein Consumption in the Cities of East Kalimantan Province, 2020-2025

Tamara Nur Haliza — 2026-09-30

This study aims to analyse the effect of income structure and population structure on animal protein consumption in Samarinda, Balikpapan, and Bontang, East Kalimantan, during 2020–2025. Secondary panel data (18 observations) were obtained from BPS and the East Kalimantan Office of Industry, Trade, Cooperatives, and SMEs. Income structure was measured by per capita income and the city minimum wage (UMK), population structure by the population aged 0–14, 15–59, and 60+ years, and animal protein consumption by beef and chicken meat consumption. Data were analysed using PLS-SEM (SmartPLS 4) with 5,000 bootstrap subsamples. The results show that income structure (β = 0.808; t = 6.440; p < 0.001) and population structure (β = 0.570; t = 4.252; p < 0.001) have positive and significant effects on animal protein consumption, with an R² of 0.828 and a Q²predict of 0.781. Food security policies should maintain purchasing power and anticipate population-driven demand.

Strategy Marketing 5.0 Use Increase Sale Natural Stone Business Actors In Cirebon (Dhafin Stone Case Study)

Selvy Dwi Widiyanti — 2026-09-30

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of Indonesia's economy, contributing more than 60% of Gross Domestic Product (GDP) and absorbing roughly 97% of the national workforce. Natural stone—including marble, granite, andesite, limestone, palimanan, templek, and breccia—is a promising yet underdeveloped commodity within the construction and decoration industry. Despite strong market demand, growth in this sector is constrained by two main factors: limited consumer understanding of material variety and the continued reliance on conventional marketing methods. This study develops a Marketing 5.0-based strategy that combines advanced technologies (Artificial Intelligence, Big Data, and the Internet of Things) with a human-centric approach to accelerate market penetration and consumer education. A descriptive qualitative case-study approach was applied to Dhafin Stone, a natural stone MSME in Cirebon. Primary data were collected through in-depth interviews with the business owner and questionnaires administered to loyal customers with at least three years of retention, while secondary data comprised sales records from 2019–2024. The findings show that Dhafin Stone's shift toward Marketing 5.0 can be achieved through customer-data-driven service personalization and the use of interactive digital platforms for product education. This approach effectively broadens market reach, strengthens brand awareness for local commodities, and sustains customer retention in the digital era.

Analysis Of Knowledge Management Implementation To Improve Employee Performance At The West Pamulang Village Office, South Tangerang

Maswarni Maswarni — 2026-09-30

This study aims to analyze the implementation of Knowledge Management (KM) in improving employee performance at the Pamulang Barat Sub-district Office, South Tangerang. The research focuses on the implementation of KM based on the Socialization, Externalization, Combination, and Internalization (SECI) stages, the effectiveness of KM implementation on employee performance improvement, and the factors that cause KM implementation to be less than optimal. This study used a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, and documentation of purposively selected informants, and analyzed through data reduction, data display, and conclusion drawing, with validity maintained through source and data triangulation. The results show that KM implementation based on the SECI Model has taken place through knowledge sharing among employees, documentation of work knowledge, integration of organizational data, and the application of knowledge in task execution. KM implementation has a positive impact on work communication, organizational coordination, service effectiveness, employee adaptability, and work competency. However, KM implementation has not run optimally due to constraints such as suboptimal knowledge documentation, the absence of a structured knowledge-sharing system, limited information system integration, dependence on individual knowledge, and limited training and competency development. The study concludes that a more structured, integrated, and sustainable knowledge management system is needed for KM implementation to run more optimally in supporting public sector organizational performance.

Internalization of Islamic Entrepreneurship Values in Primary School Children in Malaysia

Silfia Mufida Sari — 2026-09-30

This study aims to analyze the process of internalizing sharia entrepreneurial values among elementary school students in Malaysia, to identify the sharia values already possessed by students as a basic capital for entrepreneurship, and to examine the supporting and inhibiting factors affecting the success of this internalization. A qualitative case study approach was employed. Data were collected through in-depth interviews with teachers and students, observation, and documentation studies, then analyzed through data reduction, data display, and conclusion drawing, strengthened by source and technique triangulation. The findings show that the internalization process remains at the value-transformation stage and has not yet reached the value-transaction or trans-internalization stages, due to the absence of a structured sharia entrepreneurship curriculum or practice. Students already possess foundational values such as honesty (ṣidq), trustworthiness (amanah), responsibility, justice, and social care (ta'awun), although these values have not yet been specifically directed toward entrepreneurial activity. Supporting factors include students' enthusiasm, routine moral education, and teachers' commitment as role models, while the main inhibiting factors are the absence of a curriculum, limited learning media, and the lack of contextual sharia entrepreneurship practice. The study concludes that an experience-based sharia entrepreneurship learning model is needed so that students' existing values can develop into a fully realized Islamic entrepreneurial character

The Effect Of Road Infrastructure, Investment, Labor, And Regency/City Minimum Wages On The Manufacturing Sector In West Nusa Tenggara Province, 2019–2024

Najma Auliya Maharani Hayyi — 2026-09-30

The development of the industrial sector is an important factor in promoting regional economic growth through increased production, employment creation, and value added. Several economic and production issues impact the growth of West Nusa Tenggara Province's industrial potential. The purpose of this research is to examine the relationship between industrial development (as indicated by the manufacturing sector's GRDP in the regencies and cities of West Nusa Tenggara Province from 2019 to 2024 and factors such as road infrastructure, investment, labor, and regency/city minimum wages. Using secondary panel data spanning ten regencies and cities over six years, with a total of sixty observations, this research utilizes a quantitative method. Using EViews 12, panel data regression was used to evaluate the data. Model selection tests led to the conclusion that the CEM was the best fit. Industrial development is negatively and significantly affected by road infrastructure, negatively and insignificantly by investment, positively and significantly by labor, and positively and insignificantly by the regency/city minimum wage, according to the data. All four independent factors impact the manufacturing sector's GRDP at the same time. Industrial development can be described by the variables included in the model to the tune of 93.89% (R-squared = 0.938944), with the remaining 6.11% attributable to factors outside the purview of the research. Based on these results, West Nusa Tenggara Province has to spend more, build more egalitarian infrastructure, and improve the quality of its workforce if it wants to foster industrial growth.

The Impact of Banking Digitalization on Operational Efficiency and Its Implications for Profitability: A Case Study of Bank Bjb’s Garut Branch

Mochammad Arief Firmansyah — 2026-09-30

This study aims to identify and analyze the impact of banking digitization on operational efficiency and profitability levels, as well as to examine the mediating role of operational efficiency at Bank BJB’s Garut Branch. The study employed a quantitative approach with an explanatory design, utilizing survey methods, case studies, and a cross-sectional time frame. Primary data were collected via a questionnaire administered to employees at Bank BJB’s Garut Branch and analyzed based on 91 responses. The instrument utilized a five-point Likert scale. Tests were conducted using validity and reliability tests, classical assumptions, linear regression, t-tests, F-tests, the coefficient of determination, and mediation analysis using the PROCESS Model 4 with 5,000 bootstrap samples and a 95% confidence interval. The results indicate that banking digitalization has a positive and significant effect on operational efficiency (B=0.884; β=0.785; t=11.963; p<0.001) with R²=0.617. Banking digitization also has a positive and significant effect on profitability after controlling for operational efficiency (B = 0.576; β = 0.423; t = 4.414; p < 0.001). Operational efficiency has a positive and significant effect on profitability (B = 0.551; β = 0.456; t = 4.757; p < 0.001). The second model explains 69.0% of the variation in profitability. The indirect effect of digitalization on profitability through operational efficiency is 0.487 with a 95% bootstrap interval [0.278; 0.698]. Since this interval does not include zero and the direct effect remains significant, operational efficiency is shown to partially mediate the relationship between banking digitalization and profitability. The main findings indicate that digitalization creates value through two channels: improved process efficiency and direct benefits to profitability

The Impact of Local Own-Source Revenue, General Allocation Funds, Revenue-Sharing Funds, and Capital Expenditures on Regional Gross Domestic Product in West Nusa Tenggara Province, 2019–2025

Ni Putu Ayu Vina Puspita — 2026-09-30

This study examines how the Gross Regional Domestic Product (GRDP) of West Nusa Tenggara Province is affected by Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Revenue Sharing Fund (DBH), and Capital Expenditure. It uses a quantitative approach backed by an associative research design. The study relies on secondary panel data consisting of 70 observations from ten regencies and cities in West Nusa Tenggara Province from 2019 to 2025. To evaluate the impact of independent variables on GRDP, panel data regression analysis is used. The empirical results show that local revenue and revenue-sharing funds have a positive and statistically significant effect on GRDP, while general allocation funds and capital expenditure also have a positive effect, but are not statistically significant on GRDP. Collectively, local own-source revenue, general allocation funds, revenue-sharing funds, and capital expenditure have a significant effect on GRDP. The findings highlight the importance of strengthening regional fiscal capacity, particularly through the effective management and optimization of local own-source revenue and revenue-sharing funds, to support regional economic activity and development.

Gen Z Employee Turnover: The Role of Work-Life Balance and Digital Leadership

Meily Margaretha — 2026-09-30

The high tendency of job turnover among Generation Z encourages an understanding of the factors related to employees' decisions to leave the organization. This study explains the relationship between work life balance (WLB) and turnover intention (TOI) in the Generation Z worker in West Java, with digital leadership (DL) as an intervening variable. A total of 121 participants who met the research criteria were recruited through a purposive sampling technique. Information was obtained using a five-level Likert scale-based instrument and the analysis stage used the PLS-SEM method operated on SmartPLS 4 software. Empirical findings indicate a significant relationship between WLB and TOI. In contrast, the indirect path through DL did not reach the required level of significance. The coefficient of determination of 0.640 indicates that most of the TOI variation, namely 64%, is related to the variables discussed in this study. These results lead to the understanding that the quality of the balance between work and personal life demands plays a greater role in explaining the tendency to leave the organization than the digital leadership mechanism as an intermediary.

The Impact of Green Product Innovation on the Business Performance of Retail MSMEs in Samarinda: The Mediating Role of Green Supply Chain Management

Muhammad Afrizal Fani — 2026-09-30

This study is motivated by the importance of improving the business performance of retail MSMEs in Samarinda through sustainability-oriented business strategies. Green Product Innovation (GPI) refers to MSMEs' efforts to develop more environmentally friendly products, while Green Supply Chain Management (GSCM) supports supply chain activities that consider environmental aspects. This study aims to analyze the effect of GPI on business performance, the effect of GPI on GSCM, the effect of GSCM on business performance, and the mediating role of GSCM in the relationship between GPI and business performance. This research employed a quantitative explanatory approach using a survey method by distributing questionnaires to 384 retail MSME actors in Samarinda, determined using the Krejcie and Morgan table. Data were analyzed using SPSS for descriptive statistics and SmartPLS with the SEM-PLS approach. The results show that GPI has a positive and significant effect on business performance (coefficient 0.235; p=0.000), GPI has a positive and significant effect on GSCM (coefficient 0.461; p=0.000), and GSCM has a positive and significant effect on business performance (coefficient 0.617; p=0.000). In addition, GSCM is proven to partially mediate the effect of GPI on business performance (indirect coefficient 0.285; p=0.000). These findings confirm that green product innovation can improve retail MSME business performance both directly and through strengthening green supply chain management.

Analysis of Effectiveness, Efficiency, and Contribution to Market Levies in Mataram City, 2020–2025

Selviani Selviani — 2026-09-30

The goal of this investigation is to analyze the level of effectiveness, efficiency, also contribution of market fee revenue to the Local Own-Source Revenue (PAD) of Mataram City during the 2020–2025 period. The investigation uses a descriptive methodology also a quantitative approach. The secondary data utilized came from the Mataram City Trade Office and the Directorate General of Fiscal Balance (DJPK), which were then analyzed using effectiveness, efficiency, also contribution ratios. The findings indicate the average effectiveness level of market fee revenue is 65.10%, falling into the “ineffective” category. The efficiency level averaged 12.35%, placing it in the “highly efficient” category. Meanwhile, the contribution of market fees to Local Own-Source Revenue averaged 0.95%, which falls into the “very low” category. The research results indicate that although the collection of market fees has been carried out efficiently, revenue collection has not been optimal, resulting in a low contribution to PAD. Therefore, the Mataram City Government needs to improve the effectiveness of market fee management by optimizing the collection system, increasing compliance among fee payers, and implementing better oversight so that market fee revenue can make a greater contribution to Local Own-Source Revenue.

Artificial Intelligence in Human Resource Management : Its Impact to Efficiency Recruitment and Talent Acquisition Quality

Hery eko Prastiyo — 2026-09-30

This research aims For analyze the influence of Artificial Intelligence (AI) in management source Power man to efficiency recruitment and quality talent acquisition with efficiency recruitment as variables mediation . Research use approach quantitative with method survey of 150 respondents consisting of on HR staff, recruiters, and human capital managers in organizations that have implementing AI in the recruitment process in Indonesia. Recruitment techniques sample using purposive sampling. Data analysis was carried out using Structural Equation Modeling-Partial Least Square (SEM-PLS) with help SmartPLS 4. Research results show that AI in HR has an impact positive and significant to efficiency recruitment . However , AI does not influential significant in a way direct to quality of talent acquisition. Furthermore , efficiency recruitment proven influential positive and significant to quality of talent acquisition. This study also found that efficiency recruitment capable mediate the influence of AI in HR on quality of talent acquisition. Findings study show that more AI implementation effective increase quality talent acquisition through improvement efficiency of the recruitment process compared to through influence directly . This research provides contribution theoretical basis for the development of Resource-Based View and implications practical for organization in recruitment strategy optimization AI- based.

Brand Awareness And Brand Image On Purchasing Decisions Product Men's Personal Care (Study On Kahf Skincare Users In The Regency Kolaka)

Muh Muhaimin — 2026-09-30

This study aims to determine the influence of brand awareness and brand image on purchasing decisions for men's personal care products under the Kahf brand in Kolaka Regency. This study uses a quantitative approach with a survey method. The research subjects were male consumers using Kahf products in Kolaka Regency, with a sample size of 110 respondents obtained using a purposive sampling technique. Data collection was carried out by distributing questionnaires with a Likert scale. The data analysis technique used was Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS software. The results of the study indicate that brand awareness has a positive and significant effect on purchasing decisions, and brand image also has a positive and significant effect on purchasing decisions. Which identifies that the higher the level of consumer awareness of the brand and the better the brand image they have, the more it will increase consumer purchasing decisions for Kahf products. Thus, it can be concluded that both variables the is an important factor that companies need to pay attention to in increasing consumer purchasing decisions for men's personal care products . that , the company recommended For Keep going increase awareness brand through consistent promotion across various media , strengthening Work The same with influencers, as well as maintain image brand through improvement quality and innovation product .

The Influence of Financial Literacy and Risk Perception on Interest in Investing in Cryptocurrency Among College Students

Nadha Salsabila — 2026-09-30

The rapid advancement of digital technology has accelerated the adoption of cryptocurrencies as an alternative investment instrument, especially among the younger generation. However, the increasing interest in cryptocurrency investment is not always accompanied by adequate financial literacy and risk awareness. This study aims to analyze the influence of financial literacy and risk perception on cryptocurrency investment interest among Management students at Universitas Jenderal Achmad Yani. This research employed a quantitative approach using a descriptive and verificative research design. Data were collected through an online questionnaire distributed to 100 respondents selected using purposive sampling. The collected data were analyzed using multiple linear regression with the assistance of SPSS version 27. The results indicate that financial literacy has a positive and significant effect on cryptocurrency investment interest. In contrast, risk perception does not have a significant partial effect on investment interest. Simultaneously, financial literacy and risk perception significantly influence cryptocurrency investment interest, with an adjusted R² value of 0.539, indicating that 53.9% of the variation in investment interest can be explained by the two independent variables. These findings suggest that financial literacy plays a more dominant role than risk perception in encouraging students' interest in cryptocurrency investment. Therefore, improving financial literacy, particularly regarding digital investment instruments, is expected to support more rational and informed investment decision-making among university students

Analysis of the Implementation of Governance, Risk, and Compliance (GRC) in Supporting Information Technology Governance at Bank Pembangunan Daerah Kalimantan Barat

Anistya Fitri Larasati — 2026-09-30

This study analyzes how Governance, Risk, and Compliance (GRC) is implemented in supporting information technology (IT) governance at Bank Pembangunan Daerah Kalimantan Barat (Bank Kalbar), and how IT utilization supports the implementation of IT GRC. A qualitative approach with a descriptive method was used. Primary data were obtained through in-depth interviews with the Head of the Information Technology Division and an IT GRC staff member, selected through purposive sampling, and were complemented by the Bank's 2025 Annual Report and Governance Report and relevant regulations of the Financial Services Authority (OJK). Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that GRC is implemented through IT policies and procedures, risk identification, assessment, prioritization, control, and monitoring, compliance with regulator requirements and internal SOPs, and IT audits with follow-up. IT in turn supports IT GRC through access control, change management, backup and recovery, security monitoring, IT general and application controls tested through TDE and TOE, and the Digital Resilience Center. Constraints include limited IT development budgets, numerous unit requests, third-party delays, and the time required for audit follow-up. The findings indicate that IT GRC is a continuous process that requires priority setting, vendor monitoring, and follow-up tracking.

Determinants of Closing Success Among Residential Property Salespeople in Influencing Customer Trust and Purchase Decisions

Muhammad Nakula Anjani Putra Sadewa — 2026-09-30

This study aims to examine the effects of adaptive selling, consultative selling, transparency, and responsiveness on closing success at PT Zanubah Saudara Properti. A mixed methods approach with an exploratory sequential design was employed, combining qualitative analysis using NVivo 12 Pro and quantitative analysis using PLS-SEM with SmartPLS. Qualitative data were collected through interviews and Focus Group Discussions, while quantitative data were obtained through customer questionnaires. The qualitative findings indicate that successful salespeople demonstrate effective communication, consistent follow-up, transparent product education, customer-oriented approaches, and adaptive selling behavior. However, the quantitative results reveal that adaptive selling, consultative selling, transparency, and responsiveness do not have significant effects on closing success. These findings suggest that closing success in the residential property industry is also influenced by external factors, including customers' financial capacity, mortgage approval, property legality, location, and family considerations in purchasing decisions.

Intentions on Free Nutritional Meal Program in Indonesia: Integration of Theory of Planned Behavior and Halal Compliance

Dini Mardiani — 2026-09-30

The purpose of this study is to examine and analyze the influence of knowledge on halal, concern on halal, and awareness on halal on attitude, as well as the effects of attitude, subjective norms, and perceived behavioral control on Generation Z's Behavioral Intention regarding the Free Nutritious Meal Program in Indonesia by integrating the Theory of Planned Behavior (TPB) and the Halal Compliance framework. A quantitative approach was employed using an online survey distributed to Muslim Generation Z respondents across Indonesia, with data analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). A total of 452 valid responses from Muslim Generation Z individuals were collected and analyzed. The results indicate that knowledge on halal, concern on halal, and awareness on halal have a positive and significant effect on attitude. Furthermore, attitude, subjective norms, and perceived behavioral control significantly and positively influence behavioral intention. Additionally, attitude was proven to play a key mediating role in bridging the relationship between halal factors (knowledge, concern, and awareness) and generation z behavioral intention. These findings provide valuable insights for policymakers and program administrators to design transparent, halal-assured nutritious meal distribution strategies that encourage sustainable participation among Generation Z.

The Influence of Talent Management, Employee Engagement, and Organizational Culture Based on AKHLAK on Employee Performance through Job Satisfaction at PT KPBN

Phaedra Fathiyya Bilqis — 2026-09-30

Employee performance at PT Kharisma Pemasaran Bersama Nusantara (PT KPBN) remained below the company’s 100% target and showed fluctuations across several performance indicators, creating a need to clarify the human-resource mechanisms that sustain performance. This study examines the effects of talent management, employee engagement, and AKHLAK-based organizational culture on employee performance, with job satisfaction as a mediating variable. A quantitative cross-sectional design was used. The population consisted of 165 PT KPBN employees, and 117 respondents were selected through purposive sampling after the minimum sample size was established using the inverse square root method. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling with WarpPLS 8.0. Talent management and employee engagement had positive and significant effects on job satisfaction, while AKHLAK-based organizational culture had no significant effect on job satisfaction. Job satisfaction, employee engagement, and AKHLAK-based organizational culture significantly improved employee performance, whereas the direct effect of talent management on performance was not significant. Job satisfaction fully mediated the talent management–performance relationship (indirect effect = 0.109; p = 0.044; VAF = 42.75%) but did not mediate the effects of employee engagement or organizational culture. The findings indicate differentiated performance pathways: talent management operates through job satisfaction, whereas engagement and AKHLAK-based culture contribute primarily through direct behavioral mechanisms.

Implementation of DSN-MUI Fatwa No. 108/DSN MUI/X/2016 At Wisma Nakula Homestay Syariah, Tuban Regency

Dian — 2026-09-17

This study discusses the implementation of DSN-MUI Fatwa no. 108/DSN-MUI/X/2016 concerning Guidelines for the Organization of Tourism Based on Sharia Principles, particularly related to the provisions of sharia homestays at Wisma Nakula. The purpose of this study is to determine how the implementation of DSN-MUI Fatwa No. 108/DSN-MUI/X/2016 is carried out, as well as to identify the obstacles in its implementation at Wisma Nakula Sharia Homestay. This research is a field research using a descriptive qualitative analysis technique with a qualitative descriptive approach aimed at systematically describing phenomena. Data were collected through interviews, observations, and documentation, which were then analyzed in depth. The results of this study conclude that: first, Wisma Nakula Sharia Homestay has implemented 6 out of 7 sharia hotel provisions in DSN-MUI Fatwa No. 108/DSN-MUI/X/2016. Second, there are several obstacles that have prevented the fatwa from being fully implemented optimally, namely the unavailability of food service at the sharia accommodation and the limited availability of supporting resources .

Implementation of the Employee Referral Method as a Recruitment Efficiency Strategy in the Human Capital Department of PT Mekar Armada Jaya

Jati Mahmuda — 2026-09-30

This study aims to analyze the efficiency of the employee referral recruitment method at PT Mekar Armada Jaya, focusing on three dimensions, time efficiency, cost efficiency, and administrative workload while also evaluating implementation mechanisms and analyzing the dynamics and challenges involved. Employing a qualitative approach, data was collected through in-depth interviews with three informants from the Recruitment & Services Division who serve as recruitment executives at the company. Data triangulation utilizing interviews, observations, and supporting documents was used for validation. The results indicate that the employee referral method yields varying degrees of efficiency; the most significant contribution is in the time dimension, as it shortens initial selection stages, followed by reductions in administrative workload and cost savings regarding recruitment staff time. Despite these operational efficiencies, the method faces challenges that could hinder the recruitment process, such as the entry of candidates who do not meet company needs, internal conflicts (e.g., user-proposed candidates driven by organizational politics), and the moral burden placed on recruitment executives, which could compromise objective assessment. The study concludes that while the employee referral method delivers tangible efficiency gains, these vary in degree and are not absolute. Furthermore, specific challenges must be effectively managed to ensure the method operates optimally.

Pakinta As A Socio-Cultural Practice: Interpreting Bugis Makassar Values In The Digitalization Of Local Tax Administration

Reni Dahniar — 2026-09-30

The digitalization of local taxation is often understood primarily in terms of transaction convenience, information integration, and administrative efficiency. However, such a perspective does not fully explain how a digital system acquires meaning within a society shaped by particular cultural values. This study aims to understand the implementation of the PAKINTA application (Integrated and Digitalized Taxation) as a socio-cultural practice from a Bugis-Makassar perspective. The study employs an interpretive paradigm, a qualitative approach, and Harold Garfinkel’s ethnomethodology. Data were collected through in-depth interviews, observation, documentation, and examination of service practices involving officials of the Makassar Regional Revenue Agency (Bapenda) and taxpayers. Informants were purposively selected based on their direct involvement and experience with PAKINTA. The analysis focuses on four ethnomethodological concepts: indexicality, reflexivity, accountability, and members’ methods. The findings reveal three main meanings. First, PAKINTA is understood not merely as a payment channel but as a medium that makes tax obligations more visible, accessible, and actionable in everyday practice. Second, the values of siri’ na pacce, sipakatau, and assitinajang are manifested in tax service and payment practices. Siri’ na pacce provides a moral orientation and sense of social concern; sipakatau humanizes digital services; while assitinajang emphasizes propriety and balance between citizens’ obligations and the government’s responsibilities. Third, the meaning of PAKINTA is constructed through the practical knowledge of members who use, explain, and adapt the system to the situations they encounter. The novelty of this study lies in understanding PAKINTA as a socio-cultural practice within public sector accounting rather than merely as a technological innovation. The findings suggest that the social legitimacy of tax digitalization is constructed through the encounter between technology, people, institutions, and local wisdom.

The Influence of Digital Payment, FOMO, Shopping Enjoyment, and Social Influence on Impulse Buying Among Roblox Players

Ghaitsa Alfiyah Rusmayanto — 2026-09-30

This study aims to examine the effect of digital payment, fear of missing out (FoMO), shopping enjoyment, and social influence on impulse buying of virtual items among Generation Z Roblox players in West Java, both partially and simultaneously. A quantitative approach was employed using a Likert-scale questionnaire distributed to 200 respondents selected through purposive sampling, with data analyzed using multiple linear regression in SPSS 25. The results show that digital payment has no significant effect on impulse buying, whereas FoMO, shopping enjoyment, and social influence each have a significant positive effect. Simultaneously, the four variables significantly influence impulse buying, with a coefficient of determination of 63.7%, while social influence emerges as the most dominant predictor. These findings indicate that impulsive purchasing of Roblox virtual items is driven more strongly by psychological and social factors than by payment convenience, offering practical implications for responsible monetization design on user-generated content platforms.

Circular Implementation Of Sustainable Development Goals (SDGS)

Nurul Lulu — 2026-09-30

The failure of the linear economic paradigm to preserve material value highlights the limitations of waste management approaches, as well as the fact that sustainability accountability practices remain predominantly focused on formal reporting. This study aims to understand how the circular economy is interpreted and practiced as a form of sustainability accountability by actors at the community level, as well as how this interpretation relates to the achievement of the Sustainable Development Goals (SDGs). The study employs a qualitative approach based on Alfred Schutz’s Social Phenomenology at the Lamber Waste Bank in Makassar. Data were collected through in-depth interviews, participatory observation, and documentation, and were subsequently analyzed using the concepts of units of meaning, noema-noesis, stock of knowledge, “because” motives, and “in-order-to” motives. The findings indicate that the circular economy is interpreted not merely as a waste management technique, but as a process of consciousness transformation that shifts the status of waste from a residue to a source of economic, social, and ecological value. At the practical level, sustainability accountability is upheld through honest weighing practices, transparent record-keeping in savings ledgers, consistent service delivery, and relationships of trust among stakeholders. This interpretation suggests that the achievement of the SDGs at the local level occurs through the internalization of sustainability values into daily actions, particularly those related to SDGs 8, 11, 12, and 13.. This study contributes by proposing the concept of “lived sustainability accountability” as a form of accountability rooted in ethical awareness, intersubjective experience, and everyday social practices, rather than solely in reporting formalities.

Growth Without Equity? Evaluating Regional Disparities in a Mining-Dependent District Using Williamson Index, Klassen Typology, and Paired Samples T-Test

Kiran Larasati Khumairah — 2026-09-30

This study evaluates inter-regional development disparities in West Nusa Tenggara Province, with West Sumbawa Regency as the focus, given its economic structure that is highly dependent on the mining sector. Using a descriptive-comparative quantitative approach over the 2019-2024 period, this study applies the Williamson Index to measure inter-regional inequality, the Klassen Typology to classify the ten regencies/cities of West Nusa Tenggara based on economic growth and GRDP per capita, and Paired Samples t-tests to compare KSB’s human development, unemployment, and poverty indicators with each of the nine comparison regions. The results show that the Williamson Index remained high throughout 2019-2024 (0.555-0.790), indicating persistent regional inequality. West Sumbawa Regency was the only region classified in Quadrant I (advanced and fast-growing), recording 12.01% economic growth and a GRDP per capita of Rp235.09 million in 2024, far above the provincial average, while eight of the nine other regions fell into Quadrant IV and none reached Quadrant III. The Paired Samples t-test results indicate that West Sumbawa Regency Human Development Index was significantly higher than seven of nine comparison regions, yet its unemployment rate and poverty rate were not consistently lower than those of other regions. These findings point to an abundance paradox and features consistent with an enclave economy, in which strong output growth driven by the mining sector has not been fully matched by equitable distribution of employment and poverty-reduction benefits. The results suggest that resource-based regional development policy needs to be directed toward strengthening local economic linkages, sectoral diversification, and workforce development, alongside further research using input-output or value-chain analysis to test the enclave-economy hypothesis more rigorously.

Gen Z’s Impulsive Purchasing on Online Marketplaces for Fashion: The Role of Hedonic Motivation, Shopping Lifestyle, and Price Discount as Mediating Variables

Aqila Zahra — 2026-09-30

This study aims to analyze the influence of hedonic motivatioiand shopping lifestyle on Generation Z’s impulsive buying behavior in fashion shopping activities on online marketplaces, with price discount as a mediating variable. The research adopts a quantitative approach using a survey method. The population consists of Generation Z individuals in Kolaka Regency who have previously purchased fashion products through online marketplaces. A total of 130 respondents were selected using purposive sampling based on predetermined criteria. Data were collected through questionnaires measured using a Likert scale. The data analysis was conducted using Structural Equatio Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS software. The results reveal that hedonic motivation has a positive and significant effect on impulsive buying behavior. Likewise, shopping lifestyle and price discount also have a positive and significant influence on impulsive buying. In addition, price discount were found to mediate the relationship between hedonic motivation and shopping lifestyle on impulsive buying behavior. These findings suggest that higher levels of hedonic motivation and a stronger shopping lifestyle increase consumers’ tendency to engage in impulsive purchasing, particularly when attractive price discount are offered by online marketplaces. Based on these results, online marketplaces and fashion businesses are encouraged to develop more engaging promotional strategies through price discount, interactive product displays, and enjoyable shopping experiences to enhance purchasing interest among Generation Z.

Banking Digitalization, Product Innovation, and Service Quality in Shaping Customer Loyalty: A Study at Bank Bjb’s Kuningan Branch

Fajar Jatnika — 2026-09-30

This study aims to analyze the effects of banking digitalization, product innovation, and service quality on customer loyalty at Bank BJB’s Kuningan Branch. The study employs a quantitative approach with a descriptive and confirmatory design. Data were collected through a questionnaire distributed to 100 respondents using a five-point Likert scale. Data analysis included descriptive statistics, instrument validation, classical assumption tests, multiple linear regression, partial tests, simultaneous tests, and the coefficient of determination. The results show that banking digitalization has a positive and significant effect on customer loyalty (B=0.206; t=2.783; p=0.006). Product innovation has a positive but insignificant effect (B=0.063; t=0.722; p=0.472). Service quality has a positive and significant effect (B = 0.411; t = 4.943; p < 0.001) and is the most dominant variable with a standardized beta of 0.462. Simultaneously, all three variables have a significant effect on customer loyalty (F = 24.587; p < 0.001). The R² value of 0.434 indicates that the model explains 43.4% of the variation in customer loyalty. These findings suggest that efforts to increase customer loyalty should prioritize service quality, accompanied by the enhancement of digital services and product innovations relevant to customer needs

Detecting the Green Mirage in Sustainability Reporting: The Role of Board Characteristics and Corporate Governance in Indonesia’s Energy and Basic Materials Sectors

Rizky Prasetya — 2026-09-30

This study aims to detect the Green Mirage phenomenon in sustainability reporting and to analyse the effect of board of commissioners’ characteristics and corporate governance mechanisms on this phenomenon. The Green Mirage is defined as the gap between the quality of sustainability disclosure based on the Global Reporting Initiative (GRI) standards and actual environmental performance as measured by the PROPER rating issued by Indonesia’s Ministry of Environment and Forestry. This quantitative study uses panel data from 48 energy and basic materials companies listed on the Indonesia Stock Exchange during 2020–2024, yielding 240 firm-year observations. The data were analysed using panel data regression in STATA. The results show that the average Green Mirage Index is 1.342, meaning that the issuers’ sustainability disclosure is 34.2% higher than their actual environmental performance. Board gender diversity and board independence have a negative and significant effect on the Green Mirage, whereas board size and family ownership have no significant effect. In contrast, the sustainability committee has a positive and significant effect, which is amplified in family firms and weakens the monitoring role of independent commissioners, indicating a governance façade. These findings provide early warning indicators for regulators, investors, and companies to mitigate greenwashing in support of Indonesia’s 2060 Net Zero Emission target.

The Effect Of Work Environment And Work Motivation On Employee Performance With Job Satisfaction As An Intervening Variable: Case Study on Bank Indonesia Employees

Oky Dwiyono — 2026-09-30

This study aims to analyze the influence of the work environment and work motivation on employee performance, with job satisfaction serving as an intervening variable. The study population consists of 5,397 Bank Indonesia employees. A sample of 140 respondents was selected using the formula by Hair et al. (2010). Purposive sampling was employed, with criteria requiring respondents to be permanent employees with a tenure of more than one year. Data were processed using SPSS software (version 22). Data analysis techniques included respondent and variable descriptions, validity and reliability tests, F-tests, R-squared (R²) tests, and hypothesis testing (t-tests). Mediation analysis was conducted using the Sobel test. The results indicate that the work environment and work motivation have a positive and significant effect on job satisfaction; the work environment, work motivation, and job satisfaction have a positive and significant effect on employee performance; Job satisfaction mediates the effect of the work environment on employee performance, and job satisfaction mediates the effect of work motivation on employee performance.

The Effect of Auditor Switching and Audit Effort on Audit Quality Audit With Audit Fee as Moderation

Handika Pradipta — 2026-09-30

This study aims to examine the effect of Auditor Switching and Audit Effort on Audit Quality, with Audit Fee serving as a moderating variable. The study is motivated by the importance of audit quality in enhancing the credibility of financial statements and the inconsistent findings of previous studies regarding the effects of auditor switching, audit effort, and audit fee on audit quality. This research employs a quantitative research method with property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period as the research objects. The sampling technique used was purposive sampling, resulting in a sample of 49 companies with 245 observations throughout the study period. The data used in this research are secondary data obtained from the companies' annual financial statements. Data analysis was conducted using panel data regression with the assistance of EViews 10 software, including descriptive statistical analysis, panel data model selection, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA). The results indicate that Auditor Switching has a positive and significant effect on Audit Quality, whereas Audit Effort has no significant effect on Audit Quality. Furthermore, Audit Fee is proven to moderate the relationship between Auditor Switching and Audit Quality, as well as the relationship between Audit Effort and Audit Quality. These findings suggest that higher audit fees can enhance auditors' effectiveness in producing high-quality audits, particularly in property and real estate companies characterized by complex operational activities.

Determinants of Employee Work Motivation and Their Effects on Halal Value Chain Strengthening Performance at the Department of Industry and Trade of West Nusa Tenggara Province

Titin Windiasari — 2026-09-30

Strengthening the Halal Value Chain (HVC) is a strategic approach to improving the competitiveness of the halal industry and supporting the development of a sustainable regional halal ecosystem. Its successful implementation depends largely on the quality of human resources, particularly the work motivation of government employees responsible for policy execution. This study examines the effects of leadership, competence, and work environment on work motivation and their impact on the performance of Halal Value Chain implementation at the Department of Industry and Trade of West Nusa Tenggara Province. A quantitative explanatory approach was employed. Data were collected from 450 respondents through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that work environment and competence have significant positive effects on work motivation, whereas leadership has no significant effect. Work motivation also positively influences HVC implementation performance and mediates the effects of competence and work environment on implementation performance. These findings highlight the importance of improving the work environment and employee competence to strengthen the sustainable implementation of the Halal Value Chain.

The Influence of Entrepreneurship Education and Digital Entrepreneurship on Entrepreneurial Intention among Vocational Students in Indonesian Vocational Higher Education

Dedi Herdiansyah — 2026-09-30

This study examines the effects of Entrepreneurship Education and Digital Entrepreneurship on vocational students’ Entrepreneurial Intention. A quantitative survey involved 400 active students of the Department of Business Administration at Politeknik Negeri Pontianak selected through purposive sampling. Questionnaire data were analyzed using multiple linear regression in SPSS. Entrepreneurship Education had a positive and significant effect (B = 0.433; t = 5.572; p < 0.001), as did Digital Entrepreneurship (B = 0.488; t = 5.496; p < 0.001). Both predictors were simultaneously significant (F = 174.008; p < 0.001). The model produced R = 0.683 and R² = 0.467. The findings support integrating practice-oriented entrepreneurship education with stronger digital competencies in vocational higher education.

The Effect Of Green Leadership And Work Culture On Employee Performance In The Environmental Service Of Katingan Regency

Dewi Astiani — 2026-09-30

This study aims to analyze the influence of Green Leadership and Work Culture on Employee Performance at the Katingan Regency Environmental Service, partially and simultaneously. Using a descriptive quantitative approach with a total sampling of 77 ASN and PPPK employees, data were collected via a Likert 1-5 questionnaire and analyzed with PLS-SEM (SmartPLS 4.1). The results show that Green Leadership (coefficient 0.269; p = 0.014) and Work Culture (coefficient 0.676; p = 0.000) have a significant positive effect on Employee Performance, with Work Culture being the most dominant. Simultaneously, both variables explain 85.2% of the variation in Employee Performance (R2 = 0.852). The study recommends strengthening work culture and environmentally oriented leadership to improve employee performance.

The Role of Work Ethic as a Mediator in the Influence of Employee Benefits and the Work Environment on the Performance of Civil Servants: A Study at the Serang City Department of Transportation

Urfi Sholihat — 2026-09-30

The performance of Civil Servants (ASN) is a crucial factor in improving the quality of public services. However, the performance of employees at the Serang City Transportation Agency has not yet reached its optimal level, making it necessary to examine the influence of employee allowances, work environment, and work ethic on employee performance.

This study aims to analyze the effects of employee allowances and the work environment on employee performance, their effects on work ethic, the effect of work ethic on employee performance, and the mediating role of work ethic at the Serang City Transportation Agency.

This research employed a quantitative survey approach. The population consisted of 80 civil servants, all of whom were selected as the sample using a saturated sampling technique. Data were collected through a five-point Likert scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software.

The findings indicate that all direct relationships are positive and significant (p < 0.05). Work ethic significantly mediates the effects of employee allowances and the work environment on employee performance. The coefficient of determination (R² = 0.666) shows that 66.6% of employee performance is explained by the proposed model.

The study concludes that all hypotheses are supported. Employee allowances and the work environment improve employee performance directly and indirectly through work ethic. Therefore, enhancing employee welfare, improving the work environment, and strengthening work ethic should become strategic priorities for the Serang City Transportation Agency

The Effect Of Esg Disclosure, Csr Disclosure, And Green Investment On Firm Value With Firm Size As A Moderating Variable In Energy Sector Companies Listed On The Indonesia Stock Exchange

Divia Adiesabilla — 2026-09-30

This study aims to analyze the effects of ESG Disclosure, CSR Disclosure, and Green Investment on Firm Value with Firm Size as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2023–2025. The study uses a quantitative approach with purposive sampling and Moderated Regression Analysis (MRA) using SPSS. The first model produces the equation Y = 2,597 + 0,077X1 − 0,834X2 − 2,170X3 + e, while the moderation model produces Y = 1,990 + 0,578X1 − 1,279X2 + 0,759X3 + 0,027Z − 0,017X1Z + 0,010X2Z − 0,112X3Z + e. The results show that ESG, CSR, and Green Investment simultaneously have a significant effect on Firm Value. Partially, ESG does not have a significant effect, while CSR and Green Investment have negative and significant effects on Firm Value. Firm Size has a positive and significant effect on Firm Value but is unable to moderate the effects of ESG, CSR, or Green Investment. The moderation model produces a coefficient of determination of 0,937, indicating that 93,7% of the variation in Firm Value can be explained by the variables in the model. The results indicate that Firm Size plays a greater role as a variable that directly affects Firm Value than as a moderating variable in the relationships between ESG Disclosure, CSR Disclosure, Green Investment, and Firm Value.

The Effectiveness of One Unit to Increase Food Security in Jambangan Village, Surabaya City

Khofiyah Maulani — 2026-09-30

This study aims to describe the effectiveness of the Integrated Agricultural Business Center (Satu Padu) Program in improving food security in Jambangan Urban Village, Surabaya City. A descriptive qualitative case-study approach was applied. Primary data were collected through semi-structured interviews with eleven purposively selected informants (the village head, a Food Security and Agriculture Agency staff member, program administrators, PKK/Poktan members, and community members), supplemented by observation and documentation, while secondary data were drawn from official village and agency documents. Data were analyzed using the Miles and Huberman interactive model and validated through source, technique, and time triangulation, guided by Sutrisno's (2018) five focuses of program effectiveness: program understanding, target accuracy, timeliness, goal achievement, and real change. The findings show that the Satu Padu Program can be categorized as fairly effective. Goal achievement is the strongest focus, evidenced by Jambangan Urban Village recording the highest Food Security Index (75.71) among four urban villages in Jambangan Subdistrict and multiple farmer-group competition awards, followed by real change in the form of land transformation, increased community knowledge, and an improved village image through educational tourism. However, the program still requires strengthening in timeliness — particularly the unrealized livestock-system development stage — as well as more equitable socialization and institutional sustainability following the end of Pertamina's CSR support in 2025.

The Effect of E-Commerce, Digital Payments, and Islamic Financial Literacy on MSME Performance in Medan Tembung

Firdan Firdan — 2026-09-30

This study aims to analyze the effect of E-Commerce, Digital Payments, and Financial Literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan Tembung. This study employed a quantitative approach using a survey method through questionnaires distributed to 30 MSME respondents selected using purposive sampling. The data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination. The results show that, partially, E-Commerce, Digital Payments, and Financial Literacy have a positive and significant effect on MSME performance. Simultaneously, the three independent variables also have a significant effect on MSME performance. Among the three independent variables, Financial Literacy has the most dominant influence. The coefficient of determination of 0.700 indicates that 70% of the variation in MSME performance can be explained by E-Commerce, Digital Payments, and Financial Literacy, while the remaining 30% is influenced by other factors outside the research model. These findings emphasize the importance of digital technology utilization and improving financial literacy in enhancing MSME performance in the digital era.

Pesantren Preneur: Cooperative-Based Economic Management Of Islamic Boarding Schools In North Lombok Regency

Dian Aulia Mutia Sari — 2026-09-30

This study examines the cooperative-based economic management model at Pondok Pesantren Mamba'ul Bayan Nahdlatul Wathan in North Lombok Regency through a qualitative case study approach. Data were collected via in-depth interviews with the foundation chairperson, cooperative administrators, and santri, supplemented by participatory observation and document analysis. Results show that the pesantren has developed a diversified cooperative business model encompassing stationery retail, food and beverage services, and a signature local product (cilok) distributed through a reseller network. Four interrelated pillars participatory institutional governance, sharia financial management, productive business-unit innovation, and continuous santri entrepreneurship development are examined against the maqashid al-shari'ah ethical framework. Findings reveal that the cooperative performs strongest in business innovation while confronting persistent deficits in governance formalisation, systematic financial recording, and structured entrepreneurship education. Capital formation, human resource capacity, and strategic planning represent the three mutually reinforcing constraints limiting the cooperative's transition from subsistence-sustaining to transformative economic institution. The study proposes a four-pillar sustainability model grounded in maqashid al-shari'ah and offers concrete optimisation strategies for pesantren cooperative development in peripheral Indonesian regencies.

The Effect of Organizational Commitment Implementation in Mediating School Environmental Governance and Organizational Culture on Teacher Performance at Private Vocational High Schools in Cilegon City

Ely Mustofiyah — 2026-09-30

Teacher performance is one of the key factors in improving the quality of education. However, teacher performance at private vocational high schools in Cilegon City is still influenced by the implementation of school environmental governance, organizational culture, and organizational commitment; therefore, research is needed to obtain empirical evidence regarding the relationships among these variables.

This study aims to analyze the influence of school environmental governance on teacher performance, organizational culture on teacher performance, school environmental governance on organizational commitment, organizational culture on organizational commitment, organizational commitment on teacher performance, as well as the mediating role of organizational commitment in the influence of school environmental governance and organizational culture on teacher performance.

This study employs a quantitative approach using a survey method. The study population consisted of 127 teachers at three private vocational high schools in Cilegon City, with a saturation sampling technique used so that the entire population served as the sample. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4.

The results indicate that school environmental governance has a positive and significant effect on teacher performance (t = 1.933; p = 0.030), organizational culture on teacher performance (t = 5.724; p = 0.000), school environmental governance on organizational commitment (t = 9.183; p = 0.000), organizational culture on organizational commitment (t = 11.673; p = 0.000), and organizational commitment on teacher performance (t = 2.577; p = 0.010). Organizational commitment also mediates the effects of school environmental governance (t = 2.390; p = 0.010) and organizational culture (t = 2.578; p = 0.010) on teacher performance.

This study concludes that all hypotheses were accepted. School environmental governance, organizational culture, and organizational commitment have a positive and significant effect on teacher performance, while organizational commitment was found to mediate the effects of school environmental governance and organizational culture on teacher performance at private vocational high schools in Cilegon City

Urban Ovop Ecosystem Model To Strengthen The Competitiveness Of Msmes And Educational Tourism In Depok City

Wahyudi Utomo — 2026-09-30

This study aims to formulate an urban One Village One Product (OVOP) ecosystem model to strengthen the competitiveness of micro, small, and medium enterprises (MSMEs) and educational tourism in Depok City. The study uses an integrative qualitative approach with a multi-stakeholder synthesis design. Data sources include analytical documents from MSME informant groups, local governments, community groups, and academics. Data were analyzed through reduction, thematic coding, cross-actor comparison, and mapping against three OVOP principles: local yet global, self-reliance and creativity, and human resource development. The results indicate five main issues: the local identity of products is not yet strong; standardization and production capacity are not yet evenly distributed; the integration of MSME products with tourism experiences is still incidental; business digitalization differs between actors; and cross-actor collaboration has not been institutionalized sustainably. The study produces an urban OVOP ecosystem model with five pillars: product and destination identity, tourism experience integration, digital transformation and market access, strengthening actor capabilities and institutions, and data-driven collaborative governance. The novelty of this research lies in the shift of OVOP from a single-commodity approach to an orchestration of a portfolio of products, services, experiences, and actor networks within the context of metropolitan buffer cities. This model offers implementation stages including mapping and curation, tiered incubation, tourism value chain integration, market acceleration, and joint performance monitoring.

How Digital Marketing Drives Impulsive Buying Through Brand Trust And Relationship Quality In Urban and Co Indonesia

Nanda Fitria Rizqi — 2026-09-30

The accelerated progress of digital technology has fundamentally changed consumer interactions with firms while modifying shopping habits, resulting in a greater inclination toward unexpected purchasing activities. This investigation explores how digital marketing affects impulsive purchasing behavior while highlighting the intervening contributions of brand trust together with relationship quality among consumers of Urban & Co Indonesia. A quantitative research design was implemented, with evidence gathered through survey questionnaires completed by previous buyers of Urban & Co Indonesia. The collected information was evaluated using the PLS SEM approach. Results reveal that digital marketing positively and significantly influences impulsive buying, brand trust, and relationship quality. Additionally, both brand trust and relationship quality positively affect impulsive buying behavior. Research outcomes reveal that brand trust together with relationship quality bridge the association between digital marketing and impulsive buying, although relationship quality contributes a greater mediating effect than brand trust. This indicates that digital marketing not only directly propels impulsive buying but also enhances consumer trust in the brand and strengthens the connection between the company and its customers. Thus, it is recommended that businesses develop digital marketing strategies aimed at building trust and nurturing sustainable relationships with consumers to improve marketing outcomes and stimulate purchasing behavior.

The Effect of Talent Management and Employee Engagement on Employee Performance with Organizational Culture As A Mediating Variable

Damasus Ottis Widiandra — 2026-09-30

This study aims to analyze the influence of talent management and employee engagement on employee performance, with organizational culture as a mediator at the Directorate General of Manpower Placement and Employment Opportunity Expansion, Ministry of Manpower of the Republic of Indonesia (Ditjen Binapenta & PKK). Employee performance is the work results or task accomplishments achieved by an employee in carrying out their functions, based on established standards and responsibilities. This study used a quantitative approach with a survey method, where data were collected through questionnaires distributed to 190 employees at the Ditjen Binapenta & PKK. The data analysis techniques used were descriptive analysis and SEM-PLS analysis. The results of this study prove that: Talent management has a positive and significant effect on employee performance. Employee engagement has a positive and significant effect on employee performance. Talent management has a positive and significant effect on organizational culture. Employee engagement has a positive and significant effect on organizational culture. Organizational culture has a positive and significant effect on employee performance. Organizational culture partially mediates the effect of talent management on employee performance. Organizational culture does not mediate the effect of employee engagement on employee performance because the indirect effect is insignificant.

The Effect Of Accounting Understanding And Length Of Business On The Implementation Of Emkm Sak In Msmes In Sleman Regency With Owner Motivation As A Moderating Variable

Nur Aisiyah Mulyati — 2026-09-30

This study aims to analyze the influence of accounting understanding and business tenure on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in MSMEs in Sleman Regency, with owner motivation as a moderating variable. The method used is a quantitative causal-comparative with a cross- sectional approach. The sample consisted of 370 MSMEs registered with the Sleman Regency Cooperatives and MSMEs Office in 2024, determined with a 5% significance level. Data were collected through questionnaires and analyzed using SPSS. The results showed that accounting understanding and business tenure had a positive and significant effect on the implementation of SAK EMKM. In addition, owner motivation was shown to positively moderate, namely strengthening the influence of accounting understanding and business tenure on the implementation of SAK EMKM. The higher the owner motivation, the more optimal the implementation of accounting standards in the MSME.

Determinants of Company Value: The Role of Liquidity, Profitability, and Solvency in Food and Beverage Issuers

Astin Astin — 2026-09-30

This research aims For analyze influence Liquidity (Current Ratio), Profitability (Return on Assets), and Solvency (Debt to Equity Ratio) against the proxy Company Value with Price to Book Value (PBV) in the company manufacturing subsector food and beverage companies listed on the Indonesia Stock Exchange for the 2021–2024 period . The method used is processed panel data regression use EViews 14, with Fixed Effect Model (FEM) approach , which was chosen based on Chow Test and Hausman Test results . Data sourced from from report finance 10 companies' annual sample with a total of 40 observations (balanced panel). Research results show that in a way partial CR, ROA, and DER are not influential significant to PBV at α = 5%. However in a way simultaneous , third variables influential significant against PBV with F- statistic value of 10.9960 and a probability of 0.0000 (α= 1%). The Adjusted R-squared value of 75.46% indicates that the model has Power high explanatory power . This finding implies that investors in the sub-sector food and Drink evaluate mark company in a way holistic based on combination performance finance , not only One ratio single.

Motivation for Adopting Clonal Coffee as a Strategy for Strengthening the Sustainable Economy of Kaongkeongkea Coffee Farmers in Buton Regency

Safrin Edy — 2026-09-25

This study aims to analyze farmers’ motivations for adopting clonal coffee and its implications for strengthening the sustainable economy of Kaongkeongkea Village, Pasarwajo District, Buton Regency. A descriptive-exploratory qualitative approach was employed, with informants selected purposively, including adopter and non-adopter farmers, farmer-group administrators, and agricultural extension officers. Data were collected through in-depth interviews, group discussions, field observations, and documentation and subsequently analyzed thematically. The findings identified six determinants of adoption: economic motivation, perceived benefits of the innovation, social and institutional influences, access to resources, adoption barriers, and orientation toward economic sustainability. Specifically, farmers adopted clonal coffee because it produced more abundant and uniform cherries, demonstrated greater disease resistance, reduced maintenance costs, and offered more stable income prospects. The success of pioneer farmers, support from farmer groups, seedling assistance, and extension services strengthened farmers’ confidence and technical capacity. Conversely, limited capital, seedlings, market information, and concerns about potential failure led some farmers to adopt the innovation gradually. Clonal coffee adoption can strengthen economic sustainability by increasing productivity, improving farm efficiency, stabilizing income, enhancing product value, and reinforcing the economic resilience of farming households.

The Effect of Good Corporate Governance on Bank Performance with Organizational Culture as a Moderating Variable: A Study at Bank BJB’s Bogor Branch

Rachmat Budi Santoso — 2026-09-30

This study aims to analyze the effect of Good Corporate Governance (GCG) on the performance of Bank BJB’s Bogor Branch and to examine the role of organizational culture as a moderating variable. The study employed a quantitative approach with a saturated sample of 60 employees at Bank BJB’s Bogor Branch. Data were collected using a questionnaire with a Likert scale and analyzed using descriptive statistics and Moderated Regression Analysis (MRA). The results indicate that the implementation of GCG falls into the high category, with an average score of 3.692 and a Respondent Achievement Level (RAL) of 73.83%. Organizational culture also falls into the high category with an average of 3.702 and a RAC of 74.04%, while branch performance achieved an average of 3.725 and a RAC of 74.50%. The test results indicate that GCG has a positive and significant effect on performance, with a regression coefficient of 0.985, a t-value of 9.928, and a significance level of <0.001. The coefficient of determination of 0.630 indicates that GCG explains 63.0% of the variation in performance. Organizational culture has a direct, positive, and significant effect on performance. However, the interaction between GCG and organizational culture does not have a significant effect on performance, with an interaction coefficient of −0.045, a t-value of −0.343, and a significance level of 0.733. Thus, organizational culture is not shown to moderate the relationship between GCG and performance. The findings indicate that GCG and organizational culture are best understood as two factors that contribute directly to organizational performance

Determinants of Female Labour Force Participation in Indonesia: A Geographically Weighted Panel Regression Analysis

Sernanda Fitrania — 2026-09-30

This study examines how mean years of schooling (MYS), the provincial minimum wage (PMW), economic growth, domestic direct investment (DDI), and foreign direct investment (FDI) affect the female labour force participation rate (FLFPR) in Indonesia’s 38 provinces during 2018–2024. Secondary panel data were analysed using panel regression and Geographically Weighted Panel Regression (GWPR). The Chow and Hausman tests selected the Fixed Effect Model (FEM), in which PMW, DDI, and FDI have positive and significant effects, whereas MYS and economic growth are not significant (R² = 0.190). Moran’s I and Breusch–Pagan tests confirmed spatial dependence and heterogeneity. The GWPR model with an adaptive bisquare kernel raised R² to 0.861 and shows that MYS is significant in 29 provinces, PMW in 19, FDI in 17, and DDI in 7, while economic growth is insignificant everywhere; policies should be province-specific.

The Effect of Instagram Content Strategy, Digital Channel Integration, and Shopee AI Chatbot Usage on Customer Loyalty: A Case Study of Adeliashop Customers

Ferby Savira — 2026-09-30

This study aims to analyze the effects of Instagram Content Strategy, Digital Channel Integration, and Shopee AI Chatbot Usage on Adeliashop Customer Loyalty. The study employed a quantitative approach with an associative method. The population comprised 3,415 Adeliashop customers who had made at least two purchases between January 2024 and December 2025. The sample was selected using purposive sampling and consisted of 150 respondents who met the research criteria. Partially, Instagram Content Strategy has a positive and significant effect on Customer Loyalty. Digital Channel Integration has a positive and significant effect on Customer Loyalty, and Shopee AI Chatbot Usage has a positive and significant effect on Customer Loyalty. Simultaneously, the three variables have a significant effect on Customer Loyalty. The correlation coefficient of 0.951 indicates a very strong relationship, while the coefficient of determination of 0.904 indicates that 90.4% of the variation in Customer Loyalty can be explained by the three independent variables

The Influence Of Good Corporate Governance, Operational Efficiency, Capital Adequacy, And Credit Risk On Financial Performance (An Empirical Study of Conventional Banking Companies Listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024)

Nia Anggraeni — 2026-09-30

This study aims to examine the effects of Good Corporate Governance, operational efficiency, capital adequacy, and credit risk on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange during 2021–2024. Good Corporate Governance is proxied by the proportion of Independent Commissioners (KI), operational efficiency by the Operating Expenses to Operating Income ratio (BOPO), capital adequacy by the Capital Adequacy Ratio (CAR), credit risk by Non-Performing Loans (NPL), and financial performance by Return on Assets (ROA). Using a quantitative approach, this study employed multiple linear regression analysis with SPSS Version 26. The population comprised conventional banking companies listed on the Indonesia Stock Exchange during the study period. Purposive sampling resulted in 32 companies and 128 observations. The results indicate that Good Corporate Governance, as measured by Independent Commissioners, has no significant effect on financial performance. Operational efficiency, measured by BOPO, has a negative and significant effect on financial performance. Meanwhile, CAR and NPL have no significant effects on financial performance. Simultaneously, Good Corporate Governance, operational efficiency, capital adequacy, and credit risk significantly affect financial performance. These findings indicate that operational efficiency represents an important factor in improving bank financial performance. The study provides practical consideration for banking companies to strengthen financial performance through more effective operational cost management.

Understanding And Perception Of Primary School Students In Malaysia Towards Sharia-Based Financial Education

Rindu Vika Valentin — 2026-09-30

The development of the Islamic financial industry in Malaysia needs to be supported by improved financial literacy from an early age through formal education. However, the implementation of Islamic-based financial education at the elementary school level remains suboptimal, so that students' understanding of basic Islamic finance concepts is relatively limited. This study aims to analyze elementary school students' understanding and perceptions of Islamic financial education in Malaysia and to identify the obstacles they face in understanding these concepts. This study uses a qualitative method with a case study approach. Data were collected through observation, in-depth interviews, and documentation. The results show that students' understanding of Islamic-based financial management remains limited. Some students are already familiar with simple activities such as saving, using money for needs, helping parents, and giving alms, but have not yet been able to connect these habits with Islamic values in financial management. Nevertheless, students hold a positive perception of the importance of Islamic financial education and show high interest in learning it. The main obstacle found is that Islamic financial education has not yet been integrated into the school learning process. Therefore, integrating Islamic financial education into elementary school learning through contextual methods suited to students' developmental characteristics is needed to improve Islamic financial literacy from an early age

Strengthening Audit Quality Through Independence And Suspicion: Do Audit Fees Matter

Khairul Amri Hasibuan — 2026-09-30

This study aims to analyze the influence of independence and professional suspicion on audit firm quality, with audit service imbalance serving as a moderating variable. A quantitative approach was employed, utilizing a survey method targeting auditors working at Public Accounting Firms (KAP) in Medan City. Data were collected via questionnaires distributed to 30 auditors and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that independence has a positive and significant effect on audit firm quality; specifically, higher levels of Independence lead to higher audit firm quality. However, professional suspicion was not found to have a direct effect on audit firm quality, suggesting that the impact of auditor professionalism on audit firm quality occurs directly rather than through the mechanism of professional suspicion. Furthermore, audit service imbalance was not found to moderate the relationship between independence, professional suspicion, and audit firm quality, indicating that the magnitude of audit service imbalance neither strengthens nor weakens the influence of independence and professional suspicion on audit firm quality. This study contributes to the auditing literature by highlighting the importance of independence as a primary determinant of audit firm quality, surpassing behavioral or economic factors. Practical implications emphasize the need to strengthen Independence through continuing professional education, the cultivation of a skeptical mindset, the calibration of audit judgments, and the enhancement of audit firm quality control systems to ensure sustained audit firm quality.

The Effect of the Effectiveness of People’s Business Loans (KUR) Distribution on Traders’ Welfare Through Increased Working Capital in Traditional Markets in Tasikmalaya City

Asep Saepul Rohman — 2026-09-30

This study aims to analyze the effect of the effectiveness of People’s Business Credit (KUR) distribution on the welfare of traditional market vendors through working capital as an intervening variable in Tasikmalaya City. The study employed a quantitative approach with an explanatory design. Data were collected via a Likert-scale questionnaire administered to 225 traditional market vendors who received KUR and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The effectiveness of KUR distribution scored an average of 3.25 with an index of 65.05%; working capital scored 3.21 with an index of 64.19%; and well-being scored 3.21 with an index of 64.27%, all falling into the “moderate” category. The path coefficient for the effect of KUR effectiveness on working capital was 0.874, that for working capital on welfare was 0.887, and the direct effect of KUR effectiveness on welfare was 0.105. The indirect effect via working capital was 0.775, the total effect was 0.880, and the VAF was 88.1%. The model explains 76.3% of the variation in working capital and 96.0% of the variation in welfare. These results indicate that working capital is the dominant mediating mechanism. However, the bootstrapping outputs—including the t-statistic, p-value, and confidence interval—are not available in the source, so statistical significance and the decision regarding hypothesis acceptance cannot yet be determined. Discriminant validity has also not been met, so the structural results must be interpreted with caution

The Effect of Work-Life Balance, Psychological Safety, and Perceived Organizational Support on Employee Performance

Yayang Erry Wulandari — 2026-09-30

This study aims to analyze the effects of work-life balance, psychological safety, and perceived organizational support on employee performance among employees at The Jayakarta Lombok. This study employed a quantitative approach with an associative research design. The population consisted of 115 employees, with 90 respondents selected using purposive sampling. Data were collected via a questionnaire using a five-point Likert scale and analyzed using multiple linear regression, the partial (t) test, the simultaneous (F) test, and the coefficient of determination. The results indicate that work-life balance, psychological safety, and perceived organizational support each have a positive and significant effect on employee performance. Collectively, the three independent variables significantly affect employee performance and explain 53.1% of its variance. These findings suggest that work-life balance, psychological safety, and organizational support are important factors associated with employee performance in the hospitality industry.

The Construction of Trust and Perceptions of Security in Payment Transactions on Shopee and Their Implications for Consumer Purchase Decisions

Intan Leskantari — 2026-09-30

The growth of the e-commerce industry in Indonesia has fueled intense competition among platforms, one of which is Shopee. This study aims to analyze the influence of Trust (X1) and Perceived Security (X2) both parsial and simultan on Consumer Purchase Decisions (Y) on Shopee. The method used in this study is a quantitative approach employing an explanatory survey method. Data were collected through an online questionnaire via Google Forms using a 5-point Likert scale from 174 respondents who are active Shopee users in Mataram City, selected using purposive sampling. The data analysis techniques applied included descriptive analysis, classical assumption tests, multiple linear regression, and hypothesis testing (t-test and F-test) using Smart-PLS 4 software. The results of the study indicate that Trust (X1) has a partial, positive, and significant effect on Purchase Decision (Y), with a coefficient of 0.402 and a t-value of 3.852. Furthermore, Perceived Safety (X2) was also found to have a positive and significant partial effect on Purchase Decision (Y) with a coefficient of 0.520 and a t-value of 4.855, making it the most dominant factor influencing consumer decisions. Simultaneously, the F-test confirmed that Trust and Perceived Safety together have a significant effect on Purchase Decision, with an F-value of 142.451. The adjusted R-squared value of 0.621 indicates that these two independent variables account for 62.1% of the variability in Shopee consumers’ purchasing decisions in Mataram City, while the remaining 37.9% is influenced by other factors outside the scope of this study.

The Effect Of Price, Promotion, And Service Quality On Repurchase Intention At Delvin Thea In Pemangkat District

Indah Cahyani — 2026-09-30

This study aims to analyze the effects of Price, Promotion, and Service Quality on Repurchase Intention among consumers of Delvin Thea Beauty Clinic in Pemangkat District. The study employed a quantitative approach with an associative research design. The sample was selected using purposive sampling and consisted of 150 respondents who met the research criteria. Primary data were obtained through Likert-scale questionnaires and interviews, while secondary data were obtained from the business profile, revenue data, and data from the Investment Office. Data were analyzed using multiple linear regression, the correlation coefficient, the coefficient of determination, the F test, and the t test with the assistance of SPSS. Partially, Price, Promotion, and Service Quality had positive and significant effects on Repurchase Intention. Simultaneously, the three variables had a significant effect on Repurchase Intention. The correlation coefficient indicated a strong relationship, while an R² value of 0.609 showed that 60.9% of the variation in Repurchase Intention was explained by the three independent variables. These results indicate that stronger consumer repurchase intention is associated with price management, promotional effectiveness, and the service quality provided by Delvin Thea Beauty Clinic

Local Wisdom in the Life Cycle of the Bima Community: A Study of Birth, Marriage, and Death Traditions

Yayan Anggriani — 2026-06-30

This study aims to understand the forms, meanings, and values of local wisdom contained in the life cycle traditions of the Bima people, namely traditions related to birth, marriage, and death. The Bima people have various customs and traditions that are passed down from generation to generation as guidelines in facing various important stages in human life. These traditions are not only cultural rituals, but also a way to internalize religious values, a sense of brotherhood, cooperation, respect for ancestors, and strengthen the cultural identity of the Mbojo people . This study uses a descriptive qualitative approach . Data collection techniques are carried out by reading books, direct observation, conducting in-depth interviews with traditional leaders, religious leaders, and local communities, and recording all related documents. Data analysis is carried out by reducing data, displaying data, and making conclusions through interaction. The study shows that in every stage of the life cycle of the Bima people there are high values that are still maintained even though they have experienced various changes due to the influence of modernization and globalization. In the birth tradition which is based on the values of gratitude, prayer, and responsibility in the family. Indonesian wedding traditions reflect the values of deliberation, mutual cooperation, respect for the extended family, and religious devotion, which are manifested through various traditional ceremonies such as Mbolo Weki and Peta Kapanca . Meanwhile, death traditions demonstrate strong social support by helping grieving families, praying together, and paying final respects to the deceased. This research shows that the local wisdom of the Bima community continues to play a vital role as a source of social and cultural wealth in maintaining community harmony and strengthening local cultural identity amidst changing times.

The Influence of Sustainability Report Disclosure Against Company Value with Profitability as Moderating Variables (For Companies Listed in the Lq45 Index for the 2021-2025 Period)

Mauly Rizqi Aprilianti — 2026-09-30

Companies are not only economically responsible to shareholders, but also need to pay attention to the interests of stakeholders and the environmental conditions around the place where the company operates.This study aims to examine the effect of Sustainability Report Disclosure on firm value and analyze the role of profitability as a moderating variable in companies listed in the LQ45 index for the 2021–2025 period. This study uses a quantitative approach with secondary data. The sample was selected using a purposive sampling method, obtaining 23 companies with 115 observations during the study period. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that Sustainability Report Disclosure has a negative and significant effect on firm value. Profitability has a positive and significant effect on firm value. Furthermore, profitability has been shown to moderate by weakening the effect on firm value. The results show that increasing sustainability disclosure does not necessarily provide added value to a company in the short term, while profitability is an important factor in increasing firm value.

From Regulation to Practice: Asset Management of Mataosu Village in Kolaka Regency

Randi Randi — 2026-09-30

Village asset management plays a crucial role in supporting governance and village development. The implementation of Home Affairs Ministerial Regulation No. 3 of 2024 requires orderly, transparent, and accountable asset management. However, in practice, various obstacles remain. This study aims to analyze village asset management in Mataosu Village, Watubangga District, Kolaka Regency, identify inhibiting factors, and examine the compliance and accountability of village officials in asset administration. This study used a descriptive qualitative method. Data were obtained through interviews, observation, documentation, and analysis of Goods Inventory Cards (KIB). The results indicate that asset planning and procurement have been carried out through village deliberations and supported by the use of the Sipades application. However, obstacles remain, such as incomplete village land legality and suboptimal handling of damaged or unused assets. These conditions are influenced by limited budget, supporting documents, and technical understanding of village officials.

The Effect of Performance Allowances and Self-Efficacy on Employee Performance Through Work Motivation as a Mediating Variable at the Pandeglang Regency Regional Secretariat

Oktafia Azizah — 2026-09-30

This study aims to analyze the influence of performance allowances and self-efficacy on employee performance through work motivation as a mediating variable at the Pandeglang Regency Regional Secretariat. The study was motivated by suboptimal employee performance, as reflected in declining attendance rates and the failure to achieve organizational performance targets. The study employed a quantitative approach using a survey method. The study population consisted of Civil Servants (ASN) at the Pandeglang Regency Regional Secretariat, with a sample of 114 respondents selected using purposive sampling. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) via the SmartPLS v.4.1.1.8 application. The results indicate that performance allowances, self-efficacy, and work motivation each have a positive and significant effect on employee performance. Additionally, performance allowances and self-efficacy also have a positive and significant effect on work motivation as a mediating variable. The mediation test confirmed that work motivation significantly mediates the effects of both performance allowances and self-efficacy on employee performance. These findings indicate that increased work motivation strengthens the influence of compensation and psychological factors in improving civil servant performance. The study concludes that improving employee performance requires fair performance-based allowance policies, increased self-efficacy through competency development, and strengthened work motivation. The research results are expected to serve as input for the Pandeglang Regency Government in formulating more effective human resource management policies

Building Bo&Lou Customer Satisfaction : The Role of Digital Brand Experience , Online Customer Reviews and Purchasing Decisions of Bo&Lou Consumers in Medan City

Jennifer Jennifer — 2026-09-30

This study examines the relationships between Digital Brand Experience, Online Customer Review, Purchase Decision, and Customer Satisfaction among Bo&Lou shapewear consumers in Medan, with Purchase Decision as a mediating variable. A quantitative cross-sectional survey was conducted involving 120 respondents selected using purposive sampling. Data were analyzed using PLS-SEM with SmartPLS 4 and a 5,000-resample bootstrapping procedure. The results show that Digital Brand Experience positively relates to Purchase Decision (β = 0.688; p < 0.001) and Customer Satisfaction (β = 0.477; p < 0.001). Online Customer Review also positively relates to Purchase Decision (β = 0.417; p < 0.001) and Customer Satisfaction (β = 0.411; p < 0.001). Purchase Decision positively relates to Customer Satisfaction (β = 0.273; p < 0.001). Furthermore, Purchase Decision provides complementary partial mediation in the relationships between Digital Brand Experience and Customer Satisfaction (β = 0.188; p < 0.001) and between Online Customer Review and Customer Satisfaction (β = 0.114; p = 0.001). The model explains 70.2% of the variance in Purchase Decision and 80.6% in Customer Satisfaction. PLSpredict results indicate moderate out-of-sample predictive power. These findings highlight the importance of consistent digital brand experiences and credible customer reviews in supporting purchase evaluation and satisfaction in online shapewear consumption.