JURNAL ECONOMINA

The Effect of Profitability, Leverage, and Inventory Intensity on Tax Management in the Consumer Non-Cyclicals Sector Listed on the IDX for the 2021-2024 Period

Anita Febriyanti, Kezia Josephine — Mon, 29 Jun 2026 00:00:00 +0000

This study aims to analyze the effect of profitability, leverage, and inventory intensity on tax management in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Tax management is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and inventory intensity is measured by the ratio of total inventory to total assets. This study employs a quantitative approach using secondary data from annual financial statements from the official IDX website. Samples were selected using purposive sampling, resulting in 67 companies with a total of 268 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) through EViews 14. The results indicate that profitability (ROA) has a negative and significant effect on tax management, meaning higher profitability leads to a lower ETR, indicating more active tax management. In contrast, leverage (DER) and inventory intensity do not have a significant effect on tax management.

Multi-Objective Stock Portfolio Optimization Using NSGA-II: A Comparative Analysis of Conventional and Shariah Stocks in the U.S. Market

Novita Sari, Dwi Eko Waluyo, Usman, Amalia Nur Chasanah — Tue, 30 Jun 2026 00:00:00 +0000

This study analyzes and compares the performance of Conventional, Shariah, Intersection, and Combination stock portfolios in the United States stock market using the Non- dominated Sorting Genetic Algorithm II (NSGA-II). The study employs a quantitative empirical approach using daily stock closing price data from January 2022 to December 2025 obtained from Yahoo Finance. Portfolio optimization was conducted in Python and evaluated using the Efficient Frontier, Sharpe Ratio, Sortino Ratio, and Omega Ratio. The results show that the Combination portfolio achieved the best overall performance, followed by the Intersection portfolio. These findings indicate that broader diversification improves portfolio efficiency and supports Modern Portfolio Theory.

Construction of the Meaning of Honesty as Social Accountability in PAD Reporting

Ritma Tri Astuthy, Alimuddin, Syarifuddin — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to construct the meaning of honesty as a form of social accountability in reporting Regional Original Revenue (PAD) at the Regional Revenue Agency of Taliabu Island Regency. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with three informants, namely the Head of Bapenda, the Head of Revenue Division, and the Treasurer of Bapenda Receipts of Taliabu Island Regency. Data analysis was carried out through data reduction, theme categorization, interpretation of meaning, and drawing conclusions. The results of the study indicate that honesty in PAD reporting is constructed in five main meanings, namely honesty as a match between data and facts, honesty as the courage to convey PAD realization as it is, honesty as a public mandate, honesty as a moral control mechanism, and honesty as a basis for social accountability. The research findings indicate that PAD reporting is not only interpreted as an administrative and technical process, but also as a social practice that contains moral, legal, and public responsibilities. Honesty is an important foundation in building transparency, strengthening public trust, and producing accountable regional financial information. This research contributes to the development of public sector social accounting studies by placing the value of honesty as an important element in the practice of accountability in regional financial reporting.

Analysis of the Role of Sustainability Accounting on the Financial Performance of Port Services Companies

Ahmad Juanda, Driana Leniwati, Shobiq Zainudin — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the role of sustainability accounting on the financial performance of a port services company through the implementation of Environmental, Social, and Governance (ESG). The study used a qualitative method with an explanatory case study approach at a port services company in the Tanjung Perak area, Surabaya. Data were obtained through in-depth interviews, observations, and analysis of company documents related to sustainability practices and financial performance during the 2021–2025 period. The results show that the company has implemented sustainability accounting comprehensively with an ESG score of 95.7%. From an environmental perspective, the port facility electrification program has successfully increased fuel efficiency and reduced carbon emissions. From a social perspective, human resource development and corporate social responsibility programs have contributed to increased stakeholder trust. Meanwhile, from a governance perspective, the application of good corporate governance principles, supported by ISO 37001 and ISO 22301 certifications, has strengthened the company's credibility. ESG implementation has been shown to drive operational efficiency, increase port service volume, and strengthen the company's reputation, which has an impact on improving financial performance. These findings indicate that sustainability accounting not only functions as a reporting instrument, but also as a business strategy that is able to create sustainable economic, social, and environmental value and support the company's long-term competitiveness.

The Role of Self-Efficacy in Bridging the Influence of Financial Literacy and Competency Development on Students' Work Readiness

Fajar Budiyanto, Trijadi Herdajanto — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine the effect of financial literacy and self-competency development on students’ work readiness through self-efficacy as a mediating variable. The research employed a quantitative approach with an explanatory research design. The population consisted of students from the Faculty of Economics at Universitas Mayjen Sungkono, with a sample of 157 respondents selected using probability sampling through a simple random sampling method. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The findings reveal that financial literacy and self-competency development have a positive and significant effect on students’ work readiness. Furthermore, financial literacy and self-competency development were found to positively influence self-efficacy. Self-efficacy also has a positive effect on work readiness and serves as a mediator in the relationship between financial literacy, self-competency development, and students’ work readiness. These findings indicate that students’ work readiness is not only determined by knowledge and competency factors but also by individuals’ confidence in their ability to face workplace demands. This study supports Social Cognitive Theory by demonstrating that cognitive factors, learning experiences, and personal factors interact in shaping students’ work readiness.

Competitiveness, Policy Impact, and Sensitivity of Rice Farming in Indihiang District, Tasikmalaya City

Tazkia Nurul Aulia, Setiawan Sariyoga, Siti Widiati, Tatang Sutisna — Tue, 30 Jun 2026 00:00:00 +0000

Rice is the most strategic food crop and the main livelihood of most Indonesian farmers, yet domestic production faces volatile output, recurring imports, and farm-gate prices that frequently fall below the government floor price; in urban- fringe areas such as Indihiang District, rice farming is further pressured by land conversion and a dominant share-tenancy system. This study aims to analyze the competitiveness, the impact of government policy, and the sensitivity of rice farming in Indihiang District, Tasikmalaya City. Data were collected from 55 farmers selected through simple random sampling and analyzed using the Policy Analysis Matrix; social prices were estimated through the import-parity method, with the world milled-rice price converted to a paddy equivalent using the milling yield. Rice farming was competitive at market prices but was not comparatively efficient, as its social profit was negative, mainly because of the dominant share-tenancy land cost and the 2026 surge in world fertilizer prices; government policy was protective through both input subsidies and output protection from imports, while the sensitivity analysis showed that competitiveness was fragile to production losses yet resilient to input-cost increases. Rice farming in the study area is financially competitive but economically inefficient without policy support; therefore, improving productivity and managing production risk are essential to strengthen its comparative advantage and reduce dependence on protection.

Resilience and Strategic Adaptation of Gorontalo's Leading MSMEs in Social E-Commerce Governance

Olgha S Nusu, Sabriana O. Gintulangi, Fidya H. Latala — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the resilience and strategic adaptation of Gorontalo's leading MSMEs in social e-commerce governance. The development of social commerce provides opportunities for MSMEs to expand their markets through Instagram, Facebook, TikTok, Shopee, and Tokopedia. However, these opportunities are accompanied by challenges such as digital literacy, low business legality, limited digital infrastructure, and regulatory changes through Minister of Trade Regulation No. 31 of 2023. Data shows that the number of MSMEs in Gorontalo Province increased from 82,732 units in 2023 to 105,509 units in 2024, or a growth of around 28%. Gorontalo City has 20,319 MSMEs, while Gorontalo Regency is the region with the largest number of MSMEs, namely 38,328 units. This study uses a descriptive qualitative approach with a case study method based on secondary data, policy documentation, limited digital observation, and thematic analysis. Data were analyzed through grouping themes of resilience, platform adaptation, digital literacy, business legality, regulations, and digital infrastructure gaps. The findings indicate that the resilience of Gorontalo's leading MSMEs is demonstrated not only through business sustainability but also through their ability to diversify marketing channels, separate promotional and transaction functions, adapt to regulations, and utilize local product identity as a digital differentiation strategy. This study confirms that e-commerce social governance for regional MSMEs requires attention to digital literacy, business legality, regulatory readiness, and equitable distribution of digital infrastructure.

Systematic Literature Review: Workload, Work Environment, On Employee Loyalty Through Job Satisfaction

Atras Fahran, Eko Budi Soetjipto, Madziatul Churiyah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of workload and work environment on employee loyalty, with job satisfaction as a mediating variable. Maintaining employee loyalty is a crucial challenge influenced by both internal and external factors. The
research method used was a qualitative Systematic Literature Review (SLR) approach. The results showed that workload had a negative and significant effect on employee job satisfaction and loyalty. Conversely, the work environment was shown to
have a positive and significant effect on job satisfaction and loyalty. Furthermore, the mediation analysis showed that job
satisfaction significantly mediated the effects of workload and work environment on loyalty. These findings suggest that to
increase employee loyalty, it is necessary to manage the distribution of workload proportionally and create a conducive work environment, thereby increasing employee job satisfaction.

The Effect Of Work-Life Balance On Performance Young Employees With Work Engagement Mediation In Himbara Banking Sector Of Palangka Raya City

Benedikta Sianipar, Rita Sarlawa, Rian Sidiq Prakoso, Nurlia Eka Damayanti — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of work-life balance on performance. young employees with work engagement as a mediating variable in the sector The Himbara Banking of Palangka Raya City. The study used a quantitative explanatory approach with a sample of 100 young employees from BNI, BTN, and BRI Banks. Data were analyzed using the PLS-SEM method. through SmartPLS 4. The results showed that work- life balance has a positive and significant effect on employee performance and work engagement. Work engagement also has a positive effect on employee performance and is able to mediate the relationship between work-life balance and employee performance. These findings demonstrate the importance of work-life balance in influencing employee engagement and performance.

How Coretax System User Experience and Digital Tax Literacy Affect Voluntary Tax Compliance Among Generation Z Taxpayers

I Gusti Putu Eka Rustiana Dewi, I Kadek Bagiana — Tue, 30 Jun 2026 00:00:00 +0000

Indonesia's persistently low tax-to-GDP ratio and the turbulent rollout of the Coretax system in 2025 have raised urgent questions about what drives voluntary tax compliance among Generation Z taxpayers, the country's largest generational cohort. This study investigates the effect of Coretax system user experience and digital tax literacy on voluntary tax compliance among Generation Z taxpayers in Indonesia. A quantitative causality design was employed, with primary data collected through a structured five-point Likert scale questionnaire distributed to Generation Z taxpayers located in Denpasar, Bali, holding an active NPWP and having used Coretax at least once. Data were analysed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results confirm that both Coretax system user experience and digital tax literacy have a positive and significant effect on voluntary tax compliance. These findings suggest that improving system usability and strengthening digital tax literacy are equally critical strategies for enhancing voluntary compliance among Indonesia's youngest taxpayer generation.

Generation Z's Interest in Islamic Banks and Conventional Banks: An Analysis Based on Sustainability and Financial Ethics Aspects

Adinda Putri Lestari, MH Ainulyaqin, Kisanda Midisen, Sakum, Yudianto Achmad — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of sustainability and financial ethics on Generation Z's interest in Islamic banks and conventional banks, and to identify the differences in the influence of these two aspects in each banking system. The study used a quantitative approach with a survey method by distributing questionnaires to 143 Generation Z respondents domiciled in Bekasi and selected using a purposive sampling technique. Data analysis was performed using multiple linear regression with the help of SPSS software. The results show that sustainability and financial ethics have a positive and significant effect on Generation Z's interest in both Islamic banks and conventional banks. In the Islamic bank model, the sustainability aspect obtained a coefficient value of 0.442 and financial ethics of 0.483, while in the conventional bank model, the sustainability aspect obtained a coefficient value of 0.590 and financial ethics of 0.275. The results also show that financial ethics is a more dominant factor in Islamic banks, while the sustainability aspect is more dominant in conventional banks. In addition, the Adjusted R Square value of 95.1% in Islamic banks and 92.9% in conventional banks indicates that the research model has a high explanatory ability towards Generation Z's interest. This study shows that Generation Z's financial preferences are not only influenced by economic aspects, but also by ethical values and sustainability orientation in determining the choice of banking services.

Green Accounting From The Perspective Of Micro, Small, and Medium-Sized Enterprises (Msmes)

Nur Jannah, Marwah Yusuf, Nuramal — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to understand the perspectives of Micro, Small, and Medium Enterprises (MSMEs) on the implementation of green accounting in their business activities. This study employs a qualitative approach using an interpretive paradigm and phenomenological methods. This approach was chosen to deeply explore the experiences, views, and meanings constructed by MSME operators regarding green accounting practices in their business activities. Data were collected through in-depth interviews, observations, and documentation of MSME operators in Makassar City across various business sectors. The results indicate that most MSME operators have an initial awareness of the importance of environmental conservation but do not yet fully understand the formal concept of green accounting. The practices they employ are generally still simple, such as waste management and efficient use of raw materials, without integrated recording in financial statements. The main obstacles faced include limited knowledge, a lack of clear regulations, and limited resources. Nevertheless, MSME operators believe that the implementation of green accounting has the potential to provide economic benefits, enhance business reputation, and support business sustainability. This study concludes that a green accounting model that is simple, practical, and tailored to the characteristics of MSMEs is needed so that it can be effectively implemented.

The Influence of Organizational Commitment, Professional Skepticism, and Internal Audit on Fraud Prevention in Inventory Management (A Case Study at PT Muda Cahaya Utama in Tangerang City)

Rusli, Dea Annisa — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine and obtain empirical evidence on the influence of Organizational Commitment, Professional Skepticism, and Internal Audit on all employees of PT Muda Cahaya Utama. The research method used is quantitative with primary data collected through questionnaires distributed via Google Forms and measured using a 5‑point Likert scale. The sampling technique is convenience sampling, and the data are analyzed using multiple linear regression with SPSS version 29. The study uses a sample of 194 respondents. The results show that organizational commitment has a significant positive effect on inventory fraud detection, professional skepticism has a significant positive effect on inventory fraud detection, and internal audit has a significant positive effect on inventory fraud detection.

The Influence of Financial Literacy, Risk Management, Trading Psychology, And Use Analysis Technical to Trading Decisions for Beginner Traders

Moch Ramadhani Firmansyah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of financial literacy, risk management, trading psychology, and the use of technical analysis on trading decisions among novice traders in Lamongan Regency. This research employs a quantitative approach using a structured questionnaire survey method. The research population consists of all active novice traders in stock, forex, and cryptocurrency markets in Lamongan Regency. Purposive sampling was employed to obtain 100 respondents. Data analysis was conducted using multiple linear regression with SPSS 26 software. The results indicate that financial literacy (β = 0.287; p < 0.05), risk management (β = 0.312; p < 0.05), trading psychology (β = 0.198; p < 0.05), and technical analysis usage (β = 0.241; p < 0.05) each have a partial positive and significant effect on trading decisions. Simultaneously, all four variables significantly influence trading decisions with F = 28.74 (p < 0.05) and a coefficient of determination (R²) of 0.542, indicating that 54.2% of the variation in trading decisions is explained by the four independent variables. The findings emphasize the importance of enhancing financial literacy, implementing disciplined risk management strategies, managing psychological aspects, and appropriately utilizing technical analysis to support better trading decision-making.

Local Community Empowerment Strategies In Developing Green Entrepreneurship In Climate Villages

Tue, 30 Jun 2026 00:00:00 +0000

This study aims to formulate a local community empowerment strategy to drive a community based green entrepreneurship transition within the Climate Village (Kampung Iklim) program in the buffer zone of the New Capital City of Indonesia (Ibu Kota Nusantara - IKN), East Kalimantan Province. A qualitative approach was employed, utilizing interactive data condensation and a Litmus Test via Urgency, Seriousness, and Growth (USG) analysis, involving four climate villages and eight informants comprising village government officials and climate village administrators. The findings reveal that grassroots governance dynamics vary significantly. Furthermore, the analysis identifies management digitalization and transparency as the highest priorities for maintaining collective community trust. This study offers practical contributions to grassroots circular business models aimed at supporting sustainable regional climate resilience

The Effect of Carbon Emission Disclosure and Green Innovation To Firm Value: Role of Institutional Ownership

Jimmy, Herlin Tundjung Setijaningsih — Tue, 30 Jun 2026 00:00:00 +0000

This study examines the empirical effect of carbon emission disclosure and green innovation on firm value, while examining the moderating role of institutional ownership. Utilizing a quantitative approach, secondary data were obtained from annual and sustainability reports of 172 heavy pollution industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2021–2024, yielding a balance panel of 688 observations analyzed using the random effects model. The empirical results reveal that carbon emission disclosure has significant positive effect on firm value which shows that transparency of carbon emission serves as a credible signal to secure market legitimacy and mitigate information asymmetry. Conversely, green innovation insignificantly affects firm value which shows that developing capital market including Indonesia view eco-friendly research and technology investment as short-term operational cash drains rather than long-term valuable assets. Furthermore, institutional ownership significantly weakens the carbon emission disclosure's positive impact to firm value due to transient investors’ anxieties regarding carbon taxes and regulatory compliance costs, while failing to moderate green innovation's positive effect to firm value due to a passive monitoring posture regarding eco-friendly investments. This research contributes to the literature on sustainability accounting by integrating signal and stakeholder theories within emerging markets. Practically, it provides management with strategic insights to balance environmental compliance and cost efficiency, while advising institutional investors to adopt long-term Environmental, Social and Governance (ESG) integration.

The Influence of Work Environment, Job Promotion and Work Motivation on the Functional Performance of Tax Auditors at the Tax Service Office at the Bali Regional Tax Office

Ardian Galih Prastowo, Kadek Rai Suwena, Ni Made Suci — Tue, 30 Jun 2026 00:00:00 +0000

The capacity of public sector organizations to deliver effective services depends significantly on how well their employees perform. In the context of tax auditing, both organizational and individual factors are thought to shape the level of performance employees ultimately achieve. This study centers on the functional performance of Tax Auditors at the Regional Office of the Directorate General of Taxation in Bali, examining how work environment, job promotion, and work motivation relate to and influence that performance. A total of 90 respondents were selected through proportionate random sampling, with data gathered directly via structured questionnaires distributed to each participant. The collected data were analyzed using multiple linear regression to determine the extent to which each independent variable meaningfully affects employee performance. The findings confirm that work motivation has a statistically significant and substantive effect on driving performance improvements among employees. Work environment and job promotion, by contrast, did not individually demonstrate a direct and significant effect on performance; however, when all three variables were tested simultaneously, they collectively accounted for a substantial portion of the variation in employee performance across the sample. These results suggest that efforts to boost employee performance should concentrate primarily on strengthening intrinsic motivation at the individual level, while also being supported by an organizational climate that is conducive to sustained encouragement and growth.

ESG and Financial Performance in the Healthcare Industry: A Theory-Based Systematic Literature Review

Rahmayanti Cahyaningtyas, Aristanti Widyaningsih, Rozmita Dewi Yuniarti Rozali — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine the theoretical mechanisms underlying the relationship between Environmental, Social, and Governance (ESG) and financial performance in the healthcare industry and to identify the dominant financial proxies and sustainability pillars discussed in the literature. The study employs a Systematic Literature Review (SLR) method following the PRISMA guidelines and combines content analysis with thematic analysis. The literature search was conducted in the Scopus database using keywords related to ESG, financial performance, and the healthcare sector. From an initial dataset of 60,929 records, 17 articles met the inclusion criteria for further analysis. The findings reveal that the ESG-financial performance relationship in the healthcare industry can be explained through five major thematic clusters: capital cost efficiency through transparency signaling, institutional compliance and social legitimacy, value dynamics in stakeholder management, ESG transformation into intangible assets, and cost trade-offs with supply chain coordination. The review also indicates that the financial impact of ESG is heterogeneous and influenced by industry context, market competition, and the characteristics of each ESG pillar. ESG practices may enhance investor confidence, legitimacy, and competitive advantage, but they may also impose initial costs that reduce short-term profitability.

Social Media as a Source of Product Information among Generation Z: An Analysis of Usage Patterns, Platform Preferences, and Trust Factors

Tue, 30 Jun 2026 00:00:00 +0000

Social media has evolved into a primary source of product information for Generation, but studies comprehensively examining the relationship between social media platform usage patterns and trust factors remain limited. This study aims to analyze the relationship between the most frequently used platforms, product reference platforms, and daily usage duration with Generation Z’s trust in product information, as well as its association with perceptions of content attractiveness and information quality. The research uses a descriptive quantitative approach with purposive sampling of 100 Generation Z respondents in Bogor City. Data were collected through a social media usage pattern questionnaire and Likert scale statements (1–5) measuring information quality, content attractiveness, and trust. The data were then analyzed using cross-tabulation with Chi-Square and Cramer's V tests. The results indicate that TikTok and Instagram dominate both daily usage and product reference platforms. Among the five cross-tabulations conducted, only the relationship between the most frequently used platform and content attractiveness was found to be significant (χ² = 21.409; p = 0.018; Cramer's V = 0.327), with TikTok and Instagram recording 74.5% and 74.4% of respondents, respectively, in the high-attractiveness category. The relationship between platform usage and trust as well as information quality was not found to be significant, suggesting that Generation Z’s trust is influenced more by intrinsic content factors than by platform choice. These findings provide strategic implications for businesses in designing effective digital marketing content targeting the Generation Z segment.

The Influence of Digital Talent and Career Development Support on Retention Intention: The Mediating Roles of Career Adaptability and Employee Engagement among Teachers at SMK Korpri Majalengka Regency

Muhamad Rifai, Anna Wulandari, Muhamad Ekhsan — Tue, 30 Jun 2026 00:00:00 +0000

Digital transformation in the vocational education sector requires educators to have adequate digital competencies to be able to adapt to the development of learning technology. This study aims to analyze the influence of Digital Talent and Career Development Support on Retention Intention mediated by Career Adaptability and Employee Engagement in teachers of SMK Korpri Majalengka Regency. This study uses a quantitative approach with a survey method. Data was obtained through the distribution of questionnaires to teachers of SMK Korpri Majalengka Regency and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (SmartPLS). The results of the study show that Digital Talent and Career Development Support have an important role in increasing teachers' Retention Intention. In addition, Career Adaptability and Employee Engagement function as mediating variables that strengthen the relationship between Digital Talent and Career Development Support to Retention Intention. The findings of this study imply that improving digital competence, career development support, career adaptability, and work attachment need to be the main focus in human resource management strategies in vocational education institutions to maintain quality educators.

Scoping Review of Technostress Drivers and Mitigation Strategies in Hybrid Work Environments

I Dewa Gede Sayang Adi Yadnya, Yeni Fajrin, Robby Fauji, Askolani, Eeng Ahman — Tue, 30 Jun 2026 00:00:00 +0000

Objective: This study aims to systematically analyze the antecedents, impacts, and mitigation strategies of technostress specifically within the context of hybrid work environments. It seeks to address the emerging "digitalization paradox," in which the flexibility of remote work arrangements paradoxically compromises employee psychological well- being and long-term sustainability. Research Design & Methods: A scoping review was conducted in accordance with PRISMA-ScR guidelines to map the evolving landscape of digital stress. The dataset was retrieved from the Scopus database, focusing on peer-reviewed empirical articles published between 2020 and 2025. A final corpus of 50 high- quality studies was analyzed using a dual approach of bibliometric mapping to identify temporal trends and thematic synthesis to consolidate k ey narratives. Findings: The analysis reveals a critical shift in stressors from technical accessibility to "techno-invasion" and the "always-on" culture. Specific phenomena, such as videoconferencing fatigue and cognitive fragmentation, emerged as distinct drivers of exhaustion. The findings highlight a "sustainability gap" in which organizational productivity in hybrid models is often maintained by depleting employees' cognitive resources, leading to accelerated burnout despite reported flexibility. Implications & Recommendations: The study implies that individual coping mechanisms are insufficient to combat systemic technostress. Practical recommendations for management include moving beyond soft wellness programs to implement structural "guardrails," such as formal "Right to Disconnect" policies. Furthermore, leadership training must pivot towards "digital empathy" and asynchronous communication protocols to effectively buffer the physiological strain of virtual work. Contribution & Value Added: This research extends the Job Demands-Resources (JD-R) model by conceptualizing digital tools as "conditional resources" that become demands when boundary management is absent. It contributes a novel conceptual framework that links specific digital antecedents to divergent organizational outcomes, offering a blueprint for designing healthier socio-technical.

Fraud Heptagon Analysis in Detecting Fraudulent Financial Statements with the Whistleblowing System as a Moderating Variable An Empirical Study on Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange, 2020–2024

Erlina, Iin Rosini, Dian Widiyati — Tue, 30 Jun 2026 00:00:00 +0000

This study examines the influence of the seven elements of the fraud heptagon pressure, opportunity, rationalization, capability, arrogance, ignorance, and greed on fraudulent financial statements, and tests whether the whistleblowing system (WBS) moderates these relationships. Using a quantitative associative design, the research analyzes panel data from 76 consumer cyclicals firms listed on the Indonesia Stock Exchange during 2020-2024 (380 firm-year observations) obtained through purposive sampling. Fraudulent financial statements were proxied by the Dechow F-Score, and the data were analyzed using panel-data regression and Moderated Regression Analysis with EViews 13. The results indicate that pressure, opportunity, rationalization, capability, and greed have a significant positive effect on fraudulent financial statements, whereas arrogance and ignorance do not. The whistleblowing system significantly moderates and weakens the effect of all seven heptagon elements, functioning as a quasi-moderator and confirming its role as a comprehensive internal-control mechanism.

The Effect of Asset Structure, Sales Growth, Return on Equity, and Current Ratio on Capital Structure in Energy Sector Companies Listed on the Indonesia Stock Exchange

Siska Nur, Fuad Ramdhan Ryanto — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the effects of Asset Structure, Sales Growth, Return on Equity, and Current Ratio on Capital Structure in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2022 period. This research employed a quantitative approach with an associative research design. The data used were secondary data obtained from the financial statements of energy sector companies. The population consisted of 75 companies, while 68 companies were selected as the research sample using purposive sampling. Data were analyzed using multiple linear regression after the classical assumption tests were conducted. The results show that Asset Structure, Sales Growth, and Current Ratio have a positive and significant effect on Capital Structure. Meanwhile, Return on Equity does not have a significant effect on Capital Structure. Simultaneously, Asset Structure, Sales Growth, Return on Equity, and Current Ratio have a significant effect on Capital Structure. The coefficient of determination indicates that the independent variables explain 15.5% of the variation in Capital Structure, while the remaining 84.5% is influenced by other factors outside the research model. These findings imply that asset composition, sales growth, and liquidity are important considerations in determining the capital structure of energy sector companies. This study contributes empirical evidence on the determinants of capital structure in the Indonesian energy sector.

Economic Ecology in Rice Agricultural Production Activities in Kasepuhan Gelar Alam

Zihan Lenoviana, Iwan Purwanto, Andri Noor Ardiansyah — Tue, 30 Jun 2026 00:00:00 +0000

Existing sustainability studies largely emphasize technological intensification and market-oriented agricultural transitions while overlooking indigenous non-market agricultural systems rooted in ecological ethics and communal food sovereignty. This study examines the ecological-economic principles embedded in rice agricultural production within the Kasepuhan Gelar Alam indigenous community in Indonesia. Harmony between humans and nature serves as a fundamental principle underlying nearly all aspects of their agricultural practices. In rice production activities, the community consistently integrates ecological considerations as part of the environment and ecosystem. Nature is perceived as an entity with intrinsic value, independent of human interests, and is respected through strict adherence to customary rules aimed at environmental preservation. Overall, the agricultural practices of the Kasepuhan Gelar Alam community reflect their wisdom and adaptive capacity in responding to climate change. This is demonstrated through their practice of planting rice once a year, guided by traditional calculations based on celestial observations, weather patterns, and optimal soil conditions. By combining tradition and selective innovation, they maintain both cultural and environmental sustainability, embodying a “back to nature” agricultural approach. The Kasepuhan Gelar Alam community represents a sustainable society grounded in ecological principles. Their farming system not only fulfills food needs but also preserves ecosystems and enhances environmental quality through conservation practices such as tree planting, avoidance of chemical pesticides, and prioritization of organic fertilizers. These practices have enabled the community to achieve food self-sufficiency, with rice reserves considered sufficient to meet consumption needs for up to 20 years. This approach provides valuable insights into how sustainable agriculture can be implemented by respecting cultural values, ecological balance, and community needs. It demonstrates that sustainable agriculture can ensure food security without degrading the environment, while preserving natural resources for future generations within the Kasepuhan Gelar Alam community.

Sharia Marketing Strategy And The Role Of Social Networking (Social Networking) On Wooden Pallet Smes In Purwokerto

Asrof Dzahuri, Muhamad Annas — Tue, 30 Jun 2026 00:00:00 +0000

sector in Indonesia is facing pressure double : acceleration demanding digital transformation adaptation strategy marketing, and weakening dimensions ethics business in the increasingly digital space competitive. Research This aim analyze in a way comprehensive implementation strategy marketing sharia, pattern utilization network social, as well as constraint strategic issues faced by pallet MSMEs wood in Purwokerto . Research use approach qualitative with design studies cases in three UD Sukses business units Independent, UD Berkah Mandiri, and UD Estu Independent selected through purposive sampling. Data collection was carried out through interview in-depth semi- structured, observation participatory, and documentation systematic social media content. Data analysis using approach thematic based category theoretical , reinforced with IFAS and EFAS matrices based on framework Rangkuti SWOT analysis as well as Barney's Resource-Based View (RBV) framework. Research results shows : (1) principles Shiddiq , Amanah , Tabligh , and Fathanah implemented in a way consistent as foundation all over activity marketing; (2) networking social utilized in a way differentiated as instrument promotion, communication relational, and expansion network business; and (3) limitations digital HR capabilities and competition No Healthy is obstacle challenging dominant consistency mark Sharia. The IFAS matrix ( score 2.65) and EFAS ( score 2.70) show position strategic business is in Quadrant I, where integrity ethics sharia proven as an intangible competitive asset that is valuable, rare, and difficult to obtain imitated competitors.

The Role of Capital Structure, Profitability, and Dividend Policy on Firm Value in Indonesian Manufacturing Companies

Andika Putra, Muizzuddin, Kemas Muhammad Husni Thamrin — Tue, 30 Jun 2026 00:00:00 +0000

This study examines the effects of financial leverage (DER), profitability (ROA), and dividend policy (DPR) on firm value (Tobin’s Q) among manufacturing companies listed on the Indonesia Stock Exchange over the 2018–2024 period, grounded in Agency Theory. The sample was obtained through purposive sampling from an initial pool of 93 companies, resulting in 69 companies after the exclusion of 24 firms containing residual outliers via entity-level removal, yielding 483 observations in a balanced panel dataset. The Fixed Effect Model was employed, with bootstrapping (10,000 replications) for robust inference. Results indicate that financial leverage and profitability positively and significantly affect firm value, with profitability as the most dominant determinant, while dividend policy shows no significant effect. Simultaneously, all three variables are significant. These findings confirm the empirical relevance of Agency Theory in Indonesian manufacturing firms.

The Consumer Preferences for Apple and Samsung Flagship Smartphones in Surabaya Using Choice-Based Conjoint Analysis

Nisa Desiana, Reny Nadlifatin — Tue, 30 Jun 2026 00:00:00 +0000

This study examines consumer preferences for Apple and Samsung flagship smartphones in Surabaya by applying choice-based conjoint analysis in a realistic multi-attribute choice setting. The research focuses on six attributes that are highly relevant in the premium smartphone market based on expert judgement justification. The study identifies the most preferred product configuration based on estimated utility value, the relative importance of each attribute, and market preference simulation using Lighthouse Studio by Sawtooth Software. The findings indicate that respondents tend to prefer an Apple brand smartphone offered at a lower price range, with larger internal memory, a higher-resolution main camera, a larger battery, and cashback promotion. The results also show that brand and price are the dominant determinants of preference. In addition, the market simulation suggests that a more balanced product concept can outperform the newer or premium alternatives when consumers evaluate trade-offs simultaneously.

Macroeconomic Determinants of Global Islamic Bank Profitability: The Moderating Role of Non-Performing Financing

Nidaul Husnia, Eka Wahyu Hestya Budianto — Tue, 30 Jun 2026 00:00:00 +0000

This study explores how macroeconomic factors, namely inflation, interest rates, exchange rates, GDP growth, and unemployment rates, influence the profitability of global Islamic banks, with Return on Assets (ROA) serving as the profitability indicator. In addition, the study evaluates whether Non-Performing Financing (NPF) plays a moderating role in the relationship between these macroeconomic variables and bank profitability. The analysis is based on secondary data collected from the World Bank, the International Monetary Fund (IMF), and the annual reports of 58 Islamic banks operating across different countries during 2020-2025. Using panel data regression and Moderated Regression Analysis (MRA), the Random Effect Model (REM) was identified as the most appropriate estimation approach. The findings show that inflation, exchange rates, and GDP growth contribute positively to ROA, whereas interest rates have a significant negative effect. On the other hand, unemployment rates and NPF do not demonstrate a significant influence on profitability. The moderation results further reveal that NPF only affects the relationship between exchange rates and ROA, while its moderating role is not evident for inflation, interest rates, GDP growth, or unemployment rates. Collectively, the variables examined in this study are found to significantly explain the profitability of global Islamic banks.

Influence Ratio Liquidity and Operating Costs Regarding Corporate Income Tax Payable to Registered Industrial Sector Companies In Bei 2021-2025

Lukmanul Hakim, Erliana, Ghea B Astrid Sunanto — Tue, 30 Jun 2026 00:00:00 +0000

Corporate income tax is one of the main sources of government revenue and is influenced by various corporate financial factors, including liquidity and operating expenses. This study aims to analyze the effect of liquidity ratios and operating expenses on corporate income tax payable in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. A quantitative approach was employed using secondary data obtained from the annual financial statements of 21 sample companies, resulting in 105 observations. Data were analyzed using panel data regression with E-Views 12. The results indicate that liquidity ratios do not significantly affect corporate income tax payable, while operating expenses have a significant effect. Simultaneously, liquidity ratios and operating expenses significantly influence corporate income tax payable. These findings suggest that effective operating expense management plays an important role in determining corporate tax obligations and supports more optimal financial decision-making.

Implementation of Business Ethics in Snack Buying and Selling Practices at TB MART from a Sharia Economic Perspective

M.Khoirul Mustofa — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze in depth the implementation and exploration of Islamic business ethics in the practice of buying and selling in a modern retail organization at TB MART Darussalam, Indonesia, in order to mitigate the discrepancy between the theological norms of Islamic economics and the reality of contemporary market behavior. Using a qualitative approach with a case study type, data were collected through in-depth interviews, participant observation, documentation, and audio analysis of 6 informants including store managers, cashiers, sales assistants, and regular customers. The results of the study indicate that TB MART Darussalam has successfully internalized Islamic norms into its organizational social structure so that business ethics manifests as automatic behavior (habitualization). This actualization is evidenced through three main operational aspects: first, the implementation of quality transparency (tabyin) in the form of providing "Honest Discount Racks" for minor defective products or products nearing their expiration date to reduce information asymmetry (gharar); second, the guarantee of halal thayyiban products through strict screening of official halal certification (MUI/BPJPH) from suppliers; and third, structured quality control management through weekly stocktaking to remove damaged products from display shelves. The strong synergy between internal management monitoring based on the values of amanah (trustworthiness) and siddiq (trustworthiness), and consumer self-monitoring has proven successful in eliminating doubts (syubhat), creating a sense of security, fostering trust, and building long-term customer loyalty amidst competition.

The Effect of Return on Assets, Debt to Equity Ratio, and Current Ratio on Stock Prices of Banking Sub-Sector (KBMI 3 and KBMI 4) Listed on the Indonesia Stock Exchange for the 2020–2024 Period

Muhammad Neza Qatrunada, Wiwin Aminah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) on stock prices of KBMI 3 and KBMI 4 banking sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by fluctuations in banking sector stock prices following the COVID-19 pandemic, which were not always aligned with changes in the companies’ fundamental financial ratios. In addition, inconsistencies in previous research findings regarding the influence of ROA, DER, and CR on stock prices have created a research gap that requires further investigation. The banking sector was selected because it plays a strategic role in the national financial system and dominates the assets of Indonesia’s financial services sector. This study employs a quantitative method with an associative causal approach. The data used are secondary data in the form of annual financial statements and closing stock prices of KBMI 3 and KBMI 4 banking companies during the 2020–2024 period. The sampling technique used was purposive sampling based on specific criteria, resulting in companies that met the research requirements. Data analysis was conducted using panel data regression with the assistance of EViews 13 software through classical assumption tests, panel data regression model selection, coefficient of determination testing, simultaneous testing (F-test), and partial testing (t-test). The results of this study indicate that simultaneously Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) have a significant effect on stock prices of KBMI 3 and KBMI 4 banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Partially, Return on Assets (ROA) has a positive and significant effect on stock prices, while Debt to Equity Ratio (DER) and Current Ratio (CR) do not have a significant effect on stock prices. These findings indicate that investors place greater emphasis on company profitability compared to solvency and liquidity ratios when making investment decisions in the banking sector. This study is expected to provide theoretical contributions to the development of Agency Theory and fundamental analysis in the Indonesian capital market. Practically, the results of this study may serve as a consideration for investors in making investment decisions and for company management in improving financial performance to increase corporate value in the capital market.

Evaluation of the Allocation and Reallocation Policy of Subsidized Fertilizer (Case Study: PT. Pupuk Sriwidjaja Palembang)

Kevin Kennedy, Andries Lionardo, Paisol Burlian — Tue, 30 Jun 2026 00:00:00 +0000

Subsidized fertilizers are a government policy instrument that aims to maintain national food security through increasing agricultural productivity and farmers' welfare. However, the implementation of the subsidized fertilizer allocation and reallocation policy still faces various obstacles such as distribution delays, quota mismatches, and suboptimal equal access distribution. This study aims to evaluate the policy of allocation and reallocation of subsidized fertilizers in PT. Pupuk Sriwidjaja Palembang uses William N. Dunn's policy evaluation theory which includes effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The research uses a descriptive qualitative method with data collection techniques in the form of interviews, observations, and documentation. The research informants consisted of farmers who received subsidized fertilizers and PT. Pupuk Sriwidjaja which is involved in the management of subsidized fertilizers. The results of the study show that the policy of allocation and reallocation of subsidized fertilizers has been quite effective in increasing agricultural productivity. However, various obstacles are still found, especially in terms of distribution, timeliness of distribution, and equitable access. The reallocation mechanism is able to help overcome fertilizer shortages in several areas, but its implementation is still reactive. Therefore, it is necessary to improve the farmer data collection system, improve the accuracy of fertilizer needs planning, and strengthen the distribution system so that the subsidized fertilizer policy can run more optimally.

Implementation Of The Digital Financial Model For Islamic Boarding School Students As An Innovation In Student Financial Management

Beta Rohmaten, Nafi'ah, Khoirul Fathoni , Nur Hidayah Izzati Binti Arba'in — Tue, 30 Jun 2026 00:00:00 +0000

Digital transformation in student financial management is analyzed in this study through the implementation of the Mondok Aja application at Pondok Pesantren Darul Falah Ponorogo to address the Society 5.0 era. The method employed was descriptive qualitative with a case study approach. Data collection was carried out through interviews, observation, and documentation involving Islamic boarding school administrators, students, parents, and application developers. Data analysis applied the Miles and Huberman interactive model, reinforced by the Technology Acceptance Model (TAM) perspective. The results of the study indicate that the Mondok Aja application has successfully transformed the financial management system of the boarding school to be more transparent, efficient, and secure through automated transaction logging and real-time balance monitoring. The presence of this system also established a user-centered financial ecosystem that contributes to improving students' financial literacy while strengthening collaboration between the school authorities and parents.

The Influence of User-Generated Content (UGC) and Electronic Word-of-Mouth (E-WOM) on Purchasing Decisions through Brand Image At Sens Hotel & Spa Ubud

Kadek Wirahadi Mahartika, Reny Nadlifatin — Tue, 30 Jun 2026 00:00:00 +0000

he Room Occupancy Rate (TPK) of starred and non-starred hotels in Bali Province in the period March 2024 to March 2025 was recorded at 52.71% while non-starred hotels were at 38.44%. This percentage experienced a significant increase in October 2024, where the ROC for starred hotels reached 64.37% and for non-starred hotels 43.94%. This increase indicates post-pandemic recovery and increased tourist interest during the peak season. However, in 2025, the ROC experienced a gradual decline. In February 2025, the estimated ROC for starred hotels showed a figure of ±51.62% and for non-starred hotels ±36.35%, then decreased again in March 2025 to 46.61% for starred hotels and 35.71% for non- starred hotels. This decline shows that even though Bali's hotel industry has recovered, maintaining occupancy levels remains a challenge, especially outside the holiday season. Consumer expectations of digital services and information when choosing accommodations can be one of the causes of these fluctuations. This study aims to examine and analyze the influence of user-generated content (UGC) and electronic word of mouth (E-WOM) on purchasing decisions through brand image as a mediating variable. The analysis method carried out quantitatively by distributing questionnaires which then be analyzed using the Structural Equation Model (SEM). The results of this study indicate that User-Generated Content (UGC), Electronic Word of Mouth (E-WOM), and Brand Image have a positive but insignificant effect on purchase decisions. Furthermore, User-Generated Content (UGC) and Electronic Word of Mouth (E-WOM) have a positive and significant effect on Brand Image. Additionally, User- Generated Content (UGC) and Electronic Word of Mouth (E- WOM) have a positive and significant indirect effect on purchase decisions through Brand Image as a mediating variable.

The Influence of Work Life Balance, Digital Leadership, Employee Well-Being, and Work Flexibility on the Work Performance of Generation Z Employees with Job Satisfaction as a Mediating Variable in the Free Nutritious Food Program

Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of work-life balance, digital leadership, employee well-being, and work flexibility on employee performance with job satisfaction as a mediating variable in the Free Nutritious Meal Program (MBG) at the Nutrition Fulfillment Service Unit (SPPG) of Manggarai Regency.The research uses a quantitative approach with a survey method. Data was collected through the distribution of questionnaires to 120 Generation Z employees who were selected using purposive sampling techniques according to the research criteria. Data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) through the SmartPLS application to test the validity, reliability, and direct and indirect relationships between variables. The results of the study show that work-life balance, digital leadership, employee well-being, and work flexibility have a positive and significant effect on job satisfaction and employee performance. In addition, job satisfaction has also been proven to have a positive influence on improving employee performance. In the mediation effect test, job satisfaction was only able to mediate the relationship between employee well-being and employee performance, while the relationship between work-life balance, digital leadership, and work flexibility on employee performance was not significantly mediated by job satisfaction. The findings of this study indicate that improving employee welfare, implementing adaptive leadership to digital developments, providing work flexibility, and creating a balance between personal and work life are important factors in increasing job satisfaction and performance of Generation Z employees in the Free Nutritious Meal Program. The results of the research are expected to be a reference for SPPG managers in designing more effective human resource management policies and oriented towards increasing organizational productivity.

What's New In Entrepreneurial Marketing? A Systematic Literature Review, Thematic Synthesis, And Future Research Agenda

Yerizal, Abror, Vidyarini Dwita, Yunia Wardi — Tue, 30 Jun 2026 00:00:00 +0000

Purpose: This study aims to identify what is new in entrepreneurial marketing (EM) through a Systematic Literature Review (SLR), thematic synthesis, and a future research agenda for strengthening EM among micro, small, and medium-sized enterprises (MSMEs). Methodology: An SLR with thematic synthesis of recent literature was conducted by examining seven core elements: proactiveness, opportunity focus, innovativeness, calculated risk-taking, resource leveraging, customer intensity, and value creation. Findings: The synthesis reveals several developments, including the extension of EM dimensions toward networking capability and digital literacy, positive effects on marketing performance through digital marketing and innovation, and persistent empirical gaps in emerging markets and longitudinal mixed-methods research. EM is crucial for MSME competitiveness; therefore, deeper research on the integration of digital technology, local wisdom, and innovative methodological designs is needed in future research agendas. Originality: The distinctiveness of this review lies in its comprehensive thematic synthesis of emerging trends, such as digital marketing capabilities and open innovation in entrepreneurial marketing, which addresses critical gaps identified in previous systematic reviews.

Tax Avoidance Analysis: The Role of Biological Asset Intensity, Leverage, and Profitability in Agricultural Companies

Puji Rahayu — Mon, 30 Jun 2025 00:00:00 +0000

Global economic pressures and the complexity of tax regulations are driving agricultural companies to manage their tax obligations more efficiently, including through tax avoidance practices. This study aims to analyze the influence of biological asset intensity, leverage, and profitability on tax avoidance in agricultural companies. The study used a quantitative approach with panel data regression analysis using the E-Views 12 application. The results show that biological asset intensity and leverage have no significant effect on tax avoidance, while profitability has a negative effect on tax avoidance. Simultaneously, all three independent variables influence tax avoidance. These findings can provide input for companies and tax authorities in improving tax compliance in the agricultural sector

Social Justice Accounting In An Islamic Perspective

Masradin, Alimuddin, Syarifuddin — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze how modern accounting practices in the retail sector in Makassar represent the value of social justice from an Islamic perspective. The study applies a qualitative approach using Critical Accounting and Islamic Accounting perspectives. Data were collected through in-depth interviews with accounting staff, human resource staff, contract workers, and operational retail workers. Data analysis was conducted using NVivo through thematic coding and word cloud visualization. The findings show that modern accounting practices remain dominated by profitability orientation, operational cost efficiency, and control over worker productivity. Accounting systems function as organizational surveillance instruments through sales targets, performance evaluations, and labor cost control. These practices contribute to work pressure, contract-based employment, and uncertainty in worker welfare. Islamic values such as al-'adl, amanah, and social responsibility are recognized as important moral principles, but they have not yet become the main orientation of modern accounting practices.

The Effect of Environmental Friendliness on Green Trust with Green Satisfaction and Green Perceived Quality as Mediating Variables among Consumers of Wardah Skincare

Putri Yusniya Wulan Agustin, Budi Sutiono Pratama Nugraha — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to explore how environmental hospitality impacts green trust through the roles played by green satisfaction and perceived green quality among Wardah skincare customers. A quantitative method with an explanatory survey approach was applied in this study. Through an online questionnaire distributed using convenience and purposive sampling techniques, a sample of 157 respondents was obtained. The structural model estimates were tested using Analysis using structural equation modelling (SEM) based on SmartPLS. The findings of the hypothesis test indicate that environmental concern triggers a significant increase in green satisfaction and perceived green quality. However, the direct determination of these variables toward green trust did not show statistical significance. The opposite pattern was demonstrated by the variables of green satisfaction and perceived green quality, where both acted as strong predictors that had a positive and significant influence on the formation of consumer green trust. This research model proved capable of explaining 76.4% of the variation in green trust, as indicated by an R-square value of 0.764. These findings confirm that an increase in a company’s environmental commitment can effectively build consumer green trust, specifically via the mediating channels of perceived green quality and green satisfaction.

The Effect of Rice Consumption, Rice Prices, and Rice Harvest Area on Dependence on Rice Imports in Indonesia in 2015-2014

Lindy Shaliha, Aliudin, Setiawan Sariyoga, Aris Supriyo Wibowo — Tue, 30 Jun 2026 00:00:00 +0000

Rice is a leading agricultural commodity in Indonesia. This is reflected in Indonesia’s position as the fourth-largest producer and consumer of rice in the world. The high demand for rice mak es its availability one of the government's priorities, which is fulfilled through various policies, including rice imports. Indonesia imports rice to ensure the availability of domestic rice stocks. This study aimed to analyze the effects of rice consumption, rice prices, and harvested paddy area on rice import dependency in Indonesia during the period 2015–2024. Data were analyzed using the Ordinary Least Squares (OLS) multiple linear regression method based on secondary data. The results show that rice consumption, rice prices, and harvested paddy area simultaneously affect rice import dependency in Indonesia. Partially, rice consumption and rice prices have a significant effect on rice import dependency, whereas harvested paddy area does not have a significant effect on rice import dependency during the 2015–2024 period.

The Role of Marketing Strategy and Artificial Intelligence on Operational Performance with Trust as a Mediating Variable: A Study on Postgraduate Students at Balikpapan University

Nita Prasetia, Dewi Rosita, Lisa Listiqomah, Nurhabibah, Syahril Hasan — Tue, 30 Jun 2026 00:00:00 +0000

This study analyzes the influence of Marketing Strategy and Artificial Intelligence on Operational Performance with Trust as a mediating variable among postgraduate students at Universitas Balikpapan. A quantitative explanatory design was applied. Data were collected from 32 postgraduate students who actively use digital academic services through structured questionnaires. The analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4. The results show that Artificial Intelligence has a positive and significant effect on Trust (p<0.05), and Trust significantly affects Operational Performance (p<0.05). However, Marketing Strategy does not significantly influence Trust or Operational Performance. In addition, Artificial Intelligence has no direct significant effect on Operational Performance. Mediation analysis indicates that Trust significantly mediates the relationship between Artificial Intelligence and Operational Performance, but does not mediate the effect of Marketing Strategy on Operational Performance. These findings highlight Trust as a key determinant in translating Artificial Intelligence adoption into improved Operational Performance in higher education contexts.

The Influence of Profitability, Leverage, and Fixed Asset Intensity on Tax Planning

Febra Vrestila Ardani, Kezia Josephine — Sat, 27 Jun 2026 00:00:00 +0000

This study aims to analyze the effect of profitability, leverage, and fixed asset intensity on tax planning in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Tax planning is an effort undertaken by companies to legally minimize tax expenses in order to increase corporate profits. Factors such as profitability, leverage, and fixed asset intensity are presumed to influence corporate tax planning practices. The sampling method used in this study was purposive sampling, resulting in 83 companies with a total of 187 observation data. This research employed a quantitative research approach using secondary data obtained from companies’ financial statements. The data analysis technique applied was panel data regression analysis using EViews 13 software. The study was conducted to examine the effect of each independent variable on the dependent variable, namely tax planning. The results of this study indicate that profitability and leverage do not have a significant effect on tax planning. Meanwhile, fixed asset intensity has a positive effect on tax planning.

Integrating Technology Acceptance Model, Trust, and App Engagement

Timothy Calvin, Rio Rinaldo, Yosa Wiseso Raharjo, Jerry S. Justianto — Tue, 30 Jun 2026 00:00:00 +0000

The rapid growth of e-wallet adoption in Indonesia has intensified competition among providers, making customer loyalty increasingly difficult to maintain. This study investigates how data security, perceived ease of use, and perceived usefulness influence customer loyalty through user trust and app engagement. Drawing on the Technology Acceptance Model (TAM), trust theory, and engagement theory, data were collected from 233 active e-wallet users and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that all proposed relationships are significant. Data security is the strongest predictor of user trust (β = 0.661), outperforming perceived ease of use and perceived usefulness. User trust positively influences app engagement (β = 0.570), while app engagement has the strongest direct effect on customer loyalty (β = 0.546). Furthermore, app engagement partially mediates the relationship between trust and loyalty, accounting for 60.7% of the total effect. The findings suggest that loyalty in digital payment platforms is formed through a sequential process in which technology and security perceptions build trust, trust fosters engagement, and engagement strengthens loyalty. This study contributes to the literature by highlighting the central role of data security and app engagement in explaining loyalty formation in competitive digital payment environments.

Implementation of Islamic Business Ethics in Padang Restaurant Businesses in Ambon City

Nirmala Mada Ali, Yusdiman Yusdiman, Kamala Soleman, Reza Abdulmudy — Mon, 29 Jun 2026 00:00:00 +0000

This study aims to analyze the implementation of Islamic business ethics in Padang restaurants in Ambon City and their compliance with Islamic business ethics principles. The study used a qualitative descriptive method with a purposive approach and theoretical sampling. The research informants consisted of owners, employees, and customers from six Padang restaurant businesses: Ayah Restaurant, Ayah Kembar Restaurant (two locations), Nusantara Restaurant (two locations), and Putra Minang Restaurant. Data collection techniques included in-depth interviews, direct observation, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results showed that the four characteristics of the Prophet Muhammad (peace be upon him): shiddiq (honest), amanah (trustworthy), fathanah (intelligent), and tabliqh (communicative) have been internalized by the restaurant owners and taught to employees. Honesty is the main foundation in product management, amanah is realized through responsibility and service, fathanah is reflected in business strategies and knowledge, and tabliqh is implemented through friendly and polite communication. In terms of product quality and service, all restaurants demonstrated adherence to the principles of halal certification, cleanliness, freshness, and hospitality. This study concluded that Islamic business ethics have been substantially implemented in Padang restaurants in Ambon City, although there is still room for improvement, particularly in documentation and consistency.

The Influence of Consumer Perception and Consumer Experience on Purchasing Decisions Through Purchase Intention as a Mediating Variable on Pond's Skincare Products in Palangka Raya City

Mahrai, Lelo Sintani, Vivy Kristinae, Meitiana — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of consumer perception and consumer experience on purchasing decisions for Pond’s skincare products through purchase intention as a mediating variable among consumers in Palangk a Raya City. This research employed a quantitative approach, with data collected through an online questionnaire distributed via Google Forms to 100 users of Pond’s skincare products in Palangka Raya City. The sample was determined using purposive sampling based on specific criteria and obtained through a snowball sampling approach. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results indicate that consumer perception and consumer experience have a positive and significant effect on purchase intention. In addition, consumer experience and purchase intention have a positive and significant effect on purchasing decisions. However, consumer perception does not have a significant direct effect on purchasing decisions. The findings also reveal that purchase intention mediates the influence of consumer perception and consumer experience on purchasing decisions. These findings suggest that purchasing decisions for Pond’s skincare products can be enhanced through strengthening positive consumer perceptions, improving consumer experience, and developing marketing strategies that effectively increase consumers’ purchase intention.

ESG Disclosure and Capital Structure in Explaining the Value of Renewable Energy-Oriented Energy Companies

Alfina Damayanti, Rousilita Suhendah — Tue, 30 Jun 2026 00:00:00 +0000

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and capital structure on firm value in renewable energy-oriented companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Secondary data were obtained from financial, annual, and sustainability reports. Using purposive sampling, 34 observations from 7 companies were analyzed through panel data regression with EViews 12. The results show that ESG disclosure has a negative and significant effect on firm value, while capital structure has no significant effect. This study contributes to the ESG literature in Indonesia’s renewable energy sector and underscores the importance of improving ESG implementation and disclosure transparency to enhance investor confidence and support sustainable firm value

Civil Servants' Response In Distributing Professional Zakat Through Baznas

Rimpi azhari, Rizal Fahlefi — Tue, 30 Jun 2026 00:00:00 +0000

his study aims to analyze the responses of Civil Servants (PNS/ASN) toward the distribution of professional zakat through the National Zakat Agency (BAZNAS), identify the factors influencing their participation, and explore strategies for optimizing zakat collection within government institutions. The study is motivated by the increasing implementation of professional zakat deductions through payroll systems, which have generated diverse responses among civil servants. While the policy has improved the effectiveness of zakat management, challenges remain, including limited zakat literacy, varying levels of trust in zakat management institutions, and different perceptions regarding the proper distribution of professional zakat. This research employs a qualitative descriptive approach using library research methods. Data were collected from books, scientific journals, government regulations, and official documents related to professional zakat and BAZNAS management. The data were analyzed through descriptive-analytical techniques involving data reduction, classification, presentation, and conclusion drawing. The findings reveal that civil servants generally show positive responses toward the payment of professional zakat through BAZNAS. Participation is influenced by several factors, including religiosity, transparency and accountability of BAZNAS, zakat literacy and socialization programs, government regulatory support, and the convenience of payroll-based payment systems. Transparency in zakat fund management plays a crucial role in building trust among civil servants. Furthermore, continuous socialization efforts enhance awareness and understanding of professional zakat as an Islamic socio-economic instrument. The study also identifies several challenges, such as limited understanding of professional zakat, preferences for direct distribution to beneficiaries, and trust issues in certain regions. Strengthening regulations, improving institutional governance, expanding productive zakat programs, and utilizing digital technology are essential to optimize zakat collection and support poverty alleviation in Indonesia.

Sharia Financial Literacy and Vigilance Against Fraudulent Investments: Determining Factors in Investment Decisions for Students at Muhammadiyah Islamic Boarding Schools

Wilson Candra Teguh Pratama, Aditya Maulana Rizqi, Fikri Nur Fadlillah — Tue, 30 Jun 2026 00:00:00 +0000

Rapidly digitalization transaction finance bring challenge new for community Islamic boarding schools, especially related the rise practice investment bogus targeting Generation Z. Research This aim For test influence literacy Islamic finance and vigilance to investment bulging to decision investment students at the Islamic boarding school Muhammadiyah Gombong Islamic Boarding School. With use approach quantitative, data collected through method purposive sampling from 120 respondents students minimum age of 17 years. Data analysis was carried out with approach Structural Equation Modeling -Partial Least Squares (SEM-PLS) via device soft SmartPLS 4.0. Findings empirical confirm that literacy Islamic finance has an impact positive and significant to decision. Likewise, alertness to investment bulging proven influential positive and significant to decision investment.

The Development of Financial Reporting Fraud Theory: A Systematic Literature Review

Riska Agustin Tama, Taufiq Arifin — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine financial statement fraud using the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon theories in Indonesia through the Systematic Literature Review (SLR) method. This study used 23 Scopus- indexed journal articles published between 2016 and 2026. The results show that the Financial Crime journal is the most dominant journal in research, and the fraud triangle theory is the most widely used theory. The variables that most frequently influence financial statement fraud in the pressure element include financial stability, external pressure, and financial targets. In the opportunity element, there is the nature of the industry and ineffective monitoring. In the rationalization element, there is a change of auditor. In the arrogance element, there is a frequent number of CEO's pictures, and in the collusion element, there is political connections. This study highlights the importance of a deeper understanding of the dynamics of internal and external factors in fraudulent acts. This research is expected to form the basis for developing more effective internal control theories and practices to prevent financial statement fraud in the future.

Enhancing SME Performance Through Social Media Marketing and Entrepreneurial Orientation: The Moderating Effect of Digital Capability

Ina Syarifah, Eva Mirza Safitri, Bias Nur Elmira — Wed, 24 Jun 2026 00:00:00 +0000

Small and medium enterprises (SMEs) in the food sector face increasing competitive pressure in the digital era. Yet, empirical evidence on how digital capability moderates the pathway from social media marketing and entrepreneurial orientation to firm performance remains limited. This study examines the influence of social media marketing and entrepreneurial orientation on competitive advantage and SME performance, with digital capability as a moderating variable. Drawing on Resource-Based View (RBV) and Dynamic Capability Theory, a quantitative cross-sectional survey was conducted among 250 food SME owners and managers in Madiun Residency, East Java, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The results indicate that social media marketing positively and significantly influences competitive advantage and SME performance. Entrepreneurial orientation positively and significantly influences competitive advantage (but does not directly and significantly influence SME performance, suggesting full mediation through competitive advantage. Digital capability significantly moderates the relationship between entrepreneurial orientation and competitive advantage but does not significantly moderate the relationship between social media mark eting and competitive advantage. Competitive advantage positively and significantly influences SME performance. These findings contribute to the literature by providing empirical evidence of the boundary conditions under which entrepreneurial orientation enhances competitive advantage in food SMEs, with digital capability as a key moderating condition. In practice, this study offers strategic insights for food SME owners and policymakers on leveraging digital resources to achieve sustainable competitive advantage.

Determinants of Household Food Security of the Elderly in the Special Region of Yogyakarta

Fera Febriana Sritutur, Bia Satwika Ningrum — Tue, 30 Jun 2026 00:00:00 +0000

The Special Region of Yogyakarta is one of the provinces in Indonesia with a relatively large elderly population. As the number of older adults continues to increase, food security among elderly households has become an important issue that warrants further investigation. This study aims to analyze the determinants of food security among elderly-headed households in the Special Region of Yogyakarta, focusing on demographic, socioeconomic, household, social protection, and regional characteristics. The study utilizes data from the March 2021 National Socioeconomic Survey (SUSENAS). Descriptive statistical analysis and binary logistic regression were employed to examine the determinants of food security. The results indicate that socioeconomic characteristics, particularly poverty, are the most important factors associated with food security among elderly-headed households. Elderly households classified as poor are more likely to experience food insecurity than non-poor elderly households. In addition, the social assistance variable shows a significant negative relationship with food security, indicating that recipients of social assistance are more likely to belong to food-insecure elderly households. This finding also suggests that social assistance programs have relatively succeeded in reaching vulnerable elderly households. Furthermore, age, education, household size, and area of residence are statistically significant determinants of food security among elderly- headed households. The findings imply that improving food security among elderly households requires efforts to reduce poverty, enhance food literacy and nutritional awareness, and strengthen more effective social protection programs targeted at vulnerable elderly population.

The Moderating Role of Big Five Personality in the Relationship between Digital Financial Literacy, Fintech Skills, and Financial Well-Being among MSMEs in Kupang City

Maria Pongge, M. E. Perseveranda, Marianus Antonius Deo Datus Banase — Tue, 30 Jun 2026 00:00:00 +0000

This study examines the relationship between digital financial literacy, fintech skills, Big Five Personality, and financial well-being among micro-enterprise owners in Kupang City, Indonesia. The study applies a quantitative explanatory design using survey data collected from 283 active micro-enterprise owners. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, including measurement model evaluation, structural model evaluation, and bootstrapping with 5,000 subsamples. The results show that digital financial literacy has a positive and significant effect on fintech skills, but it does not directly affect financial well-being. Fintech skills have a positive and significant effect on financial well-being and fully mediate the relationship between digital financial literacy and financial well-being. Big Five Personality has a direct effect on financial well-being, but it does not significantly affect fintech skills and does not moderate the relationship between digital financial literacy and fintech skills or financial well-being. These findings indicate that digital financial literacy contributes to financial well-being when it is translated into practical fintech skills. The study suggests that financial education for micro-enterprises should move beyond conceptual literacy and focus on hands-on fintech training related to digital payments, cash-flow recording, and business financial management

Analysis Of The Role Of Sharia Financing In The Development Of Micro, Small, And Medium Enterprises (MSMEs) (Case Study In The Field Of Sera Suba, Bima City)

M. Nazir, Umar Sagaf, Ibrahim — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the role of Islamic financing in the development of Micro, Small, and Medium Enterprises (MSMEs) and to identify the types of Islamic financing utilized by MSME actors in Serasuba Square, Bima City. The study employed a qualitative approach with a descriptive research design. Data were collected through observations, in -depth interviews, and documentation involving MSME actors and representatives of Islamic financial institutions providing financing services. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings reveal that Islamic financing plays a significant role in supporting MSME development by providing access to capital based on Sharia principles. Islamic financing enables business actors to increase business capacity, expand product inventories, broaden mark et reach, and improve business turnover and income. Furthermore, Islamic financing serves as an alternative funding source that reduces MSMEs’ dependence on high-interest informal loans. The most widely utilized financing scheme is the Murabahah contract, while Mudharabah and Musyarakah contracts are used to a lesser extent. The study concludes that Islamic financing contributes positively to strengthening the economic capacity of MSME actors and supports business sustainability in Serasuba Square, Bima City. The findings also enrich the empirical literature on the role of Islamic financing in local MSME development and provide practical implications for Islamic financial institutions in enhancing financing accessibility for small business actors.

Descriptive Analysis of User Satisfaction with SIANIS Application Services in Higher Education Environments

Iis Sumandari, Tamrin, Katriza — Tue, 30 Jun 2026 00:00:00 +0000

his study aims to comprehensively evaluate the level of user satisfaction with the Non-Inventory Expendable Asset Information System (SIANIS) implemented at the Faculty of Teacher Training and Education, Sriwijaya University by reviewing the quality of electronic services provided through the system. This study is motivated by the increasing importance of implementing a digital-based asset management system in supporting administrative efficiency, transparency, and accuracy of data management in higher education environments. The study uses a descriptive quantitative approach involving 50 respondents consisting of students and laboratory administrative staff who actively use the SIANIS application in academic and administrative activities. Data collection was carried out through the distribution of structured questionnaires using a five-point Likert scale, while data analysis was carried out using descriptive statistical techniques based on the e-Servqual framework which includes seven dimensions, namely efficiency, system availability, fulfillment, privacy, responsiveness, compensation, and contact. The results of the study indicate that the overall level of user satisfaction with the SIANIS application is in the "satisfied" category with an average value of 3.60, which indicates that the system has been able to meet user expectations in supporting the process of managing non- inventory expendable assets. Specifically, the efficiency, system availability, fulfillment, and compensation dimensions received positive ratings, indicating that the application is capable of providing easily accessible, functional, and fairly reliable services to users. However, several other dimensions, particularly privacy, responsiveness, and contact, received relatively lower scores and were in the "quite satisfied" category, indicating limitations in user data protection, speed of technical service response, and effectiveness of communication between system administrators and users. This study concludes that although the SIANIS application has made a positive contribution to improving the quality of digital-based administrative and asset management services within the faculty environment, system optimization still needs to be carried out to increase user trust, strengthen service responsiveness, and develop more interactive communication features. The results of this study are expected to serve as evaluation material and considerations for policymakers and system developers in designing digital service innovations that are more oriented to user needs in the higher education administration environment

The Effect Of Profitability, Leverage, And Company Size On The Tax Management Of Bei Energy Sector Companies In 2022-2024

Elfriska Jesilia, Theresia Olivia, Yosua Samuel Ramli — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine the effect of profitability, leverage, and firm size on tax management in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2022– 2024. Tax management is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and firm size is measured by the natural logarithm of total assets. This study was conducted due to inconsistencies in the results of previous studies regarding the factors affecting tax management. This research uses a quantitative method with secondary data obtained from the financial statements and annual reports of energy sector companies listed on the IDX for the 2022–2024 period. The sampling technique used was purposive sampling, resulting in 23 companies or 69 research data samples. The data were processed using SPSS version 31 through descriptive statistical analysis, classical assumption tests, and hypothesis testing. The results show that profitability and leverage have an effect on tax management, while firm size has no effect on tax management. Future researchers are suggested to add other variables and expand the sector and research period.

Influence Literacy Islamic Finance and Motivation for Saving Interest of Islamic Economics Study Program Students at Bank Syariah Indonesia

Sahfira Handayani, Rafiuddin, Dinah Husniah — Tue, 30 Jun 2026 00:00:00 +0000

This study is motivated by the gap between students understanding of Islamic economics and their actual behavior in utilizing Islamic banking services. It aims to examine the effect of Islamic financial literacy and motivation on students saving interest in Bank Syariah Indonesia. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires from 64 students of the Islamic Economics Study Program selected using simple random sampling. The data were analyzed using multiple linear regression. The findings reveal that partially, Islamic financial literacy does not significantly influence saving interest, whereas motivation has a positive and significant effect. Simultaneously, both variables significantly affect saving interest, with a coefficient of determination of 82.75%. These results indicate that motivational factors play a more dominant role than cognitive aspects in shaping students financial behavior. This study contributes to the Islamic finance literature by emphasizing the importance of integrating financial literacy and motivation in enhancing Islamic financial inclusion. Practically, the findings provide insights for Islamic banking institutions to design strategies that not only focus on improving financial knowledge but also on strengthening students motivation as potential customers.

Employer Branding Corporate Reputation and Job Application Intentions: Moderating Effects Of Social Media And Value Congruence

Engga Jalaludin, Eeng Ahman, Amir Machmud, Yana Setiawan — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine and analyse the direct effect of employer branding on corporate reputation and job application intentions, as well as the effect of corporate reputation on job application intentions. Furthermore, this study also examines and analyses the mediating effect of corporate reputation on the relationship between employer branding and job application intentions, and the moderating effects of social media and value congruence on the relationship between employer branding and job application intentions. This study employs a quantitative approach, utilising an online questionnaire for data collection. A total of 220 respondents were recruited from final-year students enrolled in business faculties at various universities in Jakarta, Banten and West Java. Purposive sampling was used for sample selection, and data analysis in this study was conducted using SEM-PLS. The results of the testing and data analysis indicate that employer branding has a positive and significant impact on corporate reputation and job application intentions. Similarly, corporate reputation was found to have a positive and significant impact on job application intentions. Furthermore, employer branding has a positive and significant impact on job application intentions via corporate reputation; finally, social media does not moderate the influence of employer branding on job application intentions, but value congruence was found to moderate the influence of employer branding on job application intentions.

Economic Impact on Micro, Small and Medium Enterprises (MSMEs ) Due to Forest and Land Fires in Kutai Kartanegara Regency

Noor Ramsyah, Rahcmad Budi Suharto, Juliansyah Roy — Tue, 30 Jun 2026 00:00:00 +0000

Forest and land fires (karhutla) are recurring disasters that cause serious economic impacts on Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the direct and indirect economic impacts of karhutla on MSMEs in Kutai Kartanegara Regency. A quantitative approach was applied through a survey of 150 respondents across five districts, analyzed using descriptive statistics, the Wilcoxon Signed-Rank comparative test, and multiple linear regression. The results prove a highly significant difference in net income before and after the disaster (Z = -7.126; p = 0.000). The heaviest losses were borne by smallholder oil palm farmers in rural areas, while urban areas remained relatively stable. Indirect impacts were transmitted through a health crisis (acute respiratory infection) that triggered treatment costs and loss of productive working days. The regression model (R² = 0.524) shows that disaster exposure has a dominant negative effect, while business adaptation and the institutional role of local government (the Kredit Kukar Idaman program) have a significant positive effect on income recovery.

Towards Golden Indonesia 2045: A Sharia Circular Economy Model Integrating Halal Value Chain, Zero-Waste Practices, and Maqashid Sharia

Sunaini Rofi'ah, Egi Pranajaya, Latifah Dian Iriani — Tue, 30 Jun 2026 00:00:00 +0000

The vision of Golden Indonesia 2045 emphasizes sustainable and inclusive development as a key strategy for strengthening the national economy. However, the dominant linear economic model, characterized by the take-make-dispose pattern, has generated significant challenges, including increasing waste generation, environmental degradation, and inefficient resource utilization, particularly within the halal industry and local MSMEs. This study proposes a Sharia Circular Economy model that integrates halal value chain principles with a zero- waste approach grounded in the objectives of Islamic law (maqashid sharia). Employing a qualitative conceptual approach, the study conducts a comprehensive literature review and comparative analysis of existing research on the circular economy, Islamic economics, and sustainable halal industries. The proposed model highlights the roles of hifz al- bi’ah (environmental preservation), hifz al-mal (wealth preservation), and hifz al-nafs (protection of life) as normative foundations for sustainable production, distribution, and consumption practices. The findings suggest that integrating sharia principles with circular economy practices can provide a strategic framework for enhancing the resilience of local industries, reducing environmental impacts, and improving social welfare. Therefore, the Sharia Circular Economy model offers a transformative pathway for supporting Indonesia’s transition toward the vision of Golden Indonesia 2045

The Effect Of Motivation, Work Discipline, And Work Environment On The Performance Of Employees At Pt Telkom City Hall In Makassar City

Thoriq Baharsyah, Fariz — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to determine the effect of work motivation, work discipline, and work environment on employee performance at PT Telkom Balaikota in Makassar City. This study uses a quantitative approach with a causal associative research type. The study population was 117 employees, with a sample of 91 respondents determined using the Slovin formula and simple random sampling techniques. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, t-test, and F-test. The results showed that work motivation had a positive and significant effect on employee performance with a t-value of 4.045 and a significance of 0.000. Work discipline had a positive and significant effect with a t-value of 5.190 and a significance of 0.000. The work environment also had a positive and significant effect with a t-value of 2.745 and a significance of 0.007. Simultaneously, work motivation, work discipline, and work environment had a positive and significant effect on employee performance with an F-value of 80.307 and a significance of 0.000. Thus, increasing work motivation, work discipline, and work environment can encourage increased employee performance.

The Role of Community-Based Tourism in Sustainable Tourism Development in Central Maluku

Farida Mony, Achmad Zaky Marasabessy, Jusuf Sahupala, Agung K. Henaulu — Mon, 29 Jun 2026 00:00:00 +0000

Central Maluku Regency has great potential to develop as a tourism destination, due to its abundant natural and cultural riches. With increasing awareness of the importance of sustainability in the tourism sector, community-based tourism (CBT) is a promising approach. Using a qualitative approach, this study explores how local communities can contribute to the management of natural and cultural resources, while simultaneously improving the economic well-being of the community. A systematic SWOT analysis, with strengths and weaknesses as internal environmental factors and opportunities and threats as external environmental factors, serves as a useful resource for decision-making in tourism management. Several significant findings that demonstrate the positive impacts and challenges faced in implementing community-based tourism in sustainable tourism development in Central Maluku include improving the local economy, empowering communities, and preserving culture and the environment. Active community participation in tourism development not only maintains environmental sustainability but also strengthens local cultural identity. It was also found that collaboration between the government, the private sector, and the community is crucial for creating a sustainable tourism model. This article is expected to provide insights for stakeholders in planning and implementing inclusive and sustainable tourism policies in Central Maluku Regency.

Analysis of Employee Performance Quality Improvement at PT. Pos Indonesia (Persero) Gunungsitoli Branch

Krisfan Hermansyah Mendrofa, Meiman Hidayat Waruwu — Tue, 30 Jun 2026 00:00:00 +0000

This research aims to analyze the improvement of employee performance quality at the Office of PT. Pos Indonesia (Persero) Gunungsitoli Branch. The problems underlying this research are the persistence of employee indiscipline in complying with working hours, delays in data entry for goods, and performance inconsistencies that negatively affect service quality to customers. This research uses a qualitative descriptive method with data collection techniques through observation, in-depth interviews, and documentation. Informants consist of one key informant, namely the Executive Manager, and two supporting informants, namely the Process Supervisor and the UPL Services and Audit Supervisor. The research findings show that the employee performance quality improvement program has been implemented through performance target-setting, routine briefings and evaluations, supervisory oversight, internal audits, and the enforcement of Standard Operating Procedures (SOP). Employee performance quality is generally at a fairly good level, though not yet fully consistent, particularly during periods of increased workload volume. The implementation of these programs has had a positive impact on operational stability, inter-unit coordination, and the formation of a more disciplined and accountable work culture. The sustainability of performance improvement requires the strengthening of a measurable indicator-based evaluation system and continuous employee competency development

Akuntabilitas Keuangan, Kebijakan Fiskal, dan Pembangunan Ekonomi Daerah terhadap Kinerja Elektoral Petahana: Literature Review Berbasis PRISMA

Riya Dwi Handaka, Tri Widyastuti, Apollo Daito — Tue, 30 Jun 2026 00:00:00 +0000

Penelitian ini bertujuan meninjau secara sistematis hubungan literature antara akuntabilitas keuangan, kebijakan fiskal, pembangunan ekonomi, dan kinerja elektoral petahana dalam kerangka teori political budget cycle (PBC) dan retrospective voting. Kajian ini penting karena literatur yang ada sering berkembang secara terpisah, padahal seluruhnya dapat membentuk penilaian pemilih terhadap keterpilihan kembali petahana. Penelitian ini menggunakan literature review berbasis PRISMA dengan tahapan identifikasi, penyaringan, kelayakan, dan inklusi. Literatur disintesis secara tematik berdasarkan hubungan kunci antara akuntabilitas keuangan, kebijakan fiskal, transfer pemerintah, pembangunan ekonomi, dan retrospective voting. Hasil kajian menunjukkan bahwa kinerja elektoral petahana tidak hanya dipengaruhi oleh penggunaan instrumen fiskal menjelang pemilihan, tetapi juga oleh kualitas tata kelola keuangan dan kemampuan kebijakan fiskal menghasilkan capaian pembangunan yang dirasakan oleh pemilih. Akuntabilitas keuangan melalui audit dan pelaporan keuangan dapat membatasi oportunisme fiskal, sedangkan kinerja pembangunan menjadi saluran evaluasi retrospektif pemilih terhadap petahana.

The Effect of Green Accounting, Corporate Social Responsibility, and Environmental, Social, and Governance on Firm Value with Profitability as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange

Tiara Febria, Heni Safitri, Dedi Hariyanto — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the effects of Green Accounting, Corporate Social Responsibility (CSR), and Environmental, Social, and Governance (ESG) on Firm Value, with Profitability as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange in 2024. This study employed a quantitative approach using purposive sampling. The research sample consisted of 66 energy sector companies, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Green Accounting has a positive and significant effect on Firm Value, whereas CSR and ESG do not have significant effects on Firm Value. Profitability has a positive and significant effect on Firm Value. Profitability strengthens the effect of Green Accounting on Firm Value, does not moderate the effect of CSR on Firm Value, and weakens the effect of ESG on Firm Value. Simultaneously, Green Accounting, CSR, ESG, Profitability, and the interaction variables have significant effects on Firm Value. The coefficient of determination of the moderation model is 41.1%, indicating that the variables in the model explain 41.1% of the variation in Firm Value, while the remaining variation is influenced by other factors outside this study.

The Effect of Capital Intensity and Leverage on Tax Planning with Transfer Pricing as an Intervening Variable

Vania Putri Sanda Salsabila, Usman Sastradipraja, Wiwi Hartika — Tue, 30 Jun 2026 00:00:00 +0000

Tax revenue is a major source of state revenue, but tax planning practices by companies remain a challenge in optimizing tax revenue in Indonesia. Companies tend to utilize various strategies, such as capital intensity, leverage, and transfer pricing, to legally reduce their tax burden. This study aims to analyze the effect of capital intensity and leverage on tax planning, with transfer pricing as an intervening variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study employed quantitative methods with a descriptive and associative approach. The sampling technique used purposive sampling with secondary data in the form of the companies' annual financial reports. Data analysis was performed using multiple linear regression analysis, classical assumption tests, t-tests, F-tests, coefficients of determination, and path analysis using SPSS version 27. The results showed that capital intensity and leverage had a significant negative effect on tax planning. Capital intensity and leverage also had a significant positive effect on transfer pricing. Furthermore, transfer pricing was able to mediate the effect of capital intensity and leverage on tax planning. Simultaneously, capital intensity and leverage significantly influence transfer pricing, while capital intensity, leverage, and transfer pricing jointly significantly influence tax planning. This research shows that corporate asset structure and funding policies can influence tax planning practices both directly and through transfer pricing mechanisms.

Marketing Development Strategy for Pasteurized Crab (Portunus pelagicus) Export Commodities at PT Jala Crabindo International

Aisyah Safitri, Migie Handayani, Dian Ayunita Nugraheni Nurmala Dewi — Tue, 30 Jun 2026 00:00:00 +0000

The export marketing of pasteurized blue swimming crab (Portunus pelagicus) is an important sector in Indonesia’s fisheries agribusiness; however, it faces challenges arising from global market competition and import tariff policies that affect product competitiveness. This study aims to analyze the internal and external factors influencing the export marketing of pasteurized blue swimming crab at PT Jala Crabindo International (JCI) and to formulate effective marketing strategies to enhance product competitiveness in international markets. The research was conducted at PT JCI, Semarang, using a quantitative approach with purposive sampling involving six key informants. Data were collected through interviews, observations, questionnaires, and literature reviews, and analyzed using SWOT analysis, the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, and the Analytical Hierarchy Process (AHP). The results indicate that PT JCI possesses strong internal advantages, including a strategic location near raw material sources, modern pasteurization technology, competent human resources, export quality certifications, and a stable supplier network. Nevertheless, the company faces several weaknesses, such as limited production capacity, suboptimal digital marketing, and low product innovation. The SWOT analysis places the company in Quadrant II (0.20; −0.30), indicating strong internal capabilities but significant external threats. Accordingly, the recommended marketing approach is the Strength–Threat (ST) strategy, which was prioritized through AHP into three main strategies: product quality differentiation, competitiveness enhancement through human resources and technology, and distribution management strengthening. The implementation of these strategies is expected to improve the competitiveness and sustainable export performance of pasteurized blue swimming crab products.

Revitalizing Oluhuta Paradise Through Community Based Tourism: Local Economy and Sustainable Tourism

Henro Nento, Apdul Gandi Igirisa, Kurniadi K. Hasan, Mohamad Fadly Binolombangan — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to identify appropriate revitalization strategies for the management of the Oluhuta Paradise tourist attraction through a Community Based Tourism (CBT) approach to improve the local economy and achieve sustainable tourism. Oluhuta Paradise, located in Bone Bolango Regency, Gorontalo Province, has untapped tourism potential, with the main challenges being minimal infrastructure and low community participation in its management. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews, field observations, and documentation studies. The results show that the application of the CBT model, which places local communities as the main actors in the planning, management, and utilization of tourism resources, can encourage community empowerment and create a more equitable distribution of benefits. In addition, the integration of sustainable tourism principles in the CBT model can ensure environmental sustainability and environmentally friendly natural resource management. This study also highlights the importance of community involvement in every stage of revitalization, from planning to implementation, to achieve long-term social, cultural, and economic sustainability.

The Effect of Audit Quality on Financial Statement Fraud Moderated by Audit Partner Gender

Vicktor Alexander Saroinsong, Hendro Lukman — Tue, 30 Jun 2026 00:00:00 +0000

This study examines the effect of audit quality on financial statement fraud and the moderating role of audit partner gender. Audit quality is proxied by audit tenure, public accounting firm classification, and audit fees, while financial statement fraud is measured using the Fraud Score. This study applies a quantitative approach using secondary data from audited financial statements and annual reports of non-financial companies listed on the Indonesia Stock Exchange during 2021-2025. Based on purposive sampling criteria, 452 companies were selected, resulting in 2,260 firm-year observations. The data were analyzed using panel data regression and Moderated Regression Analysis. The results show that audit tenure has a significant negative effect on financial statement fraud, indicating that longer audit engagement may improve auditors’ understanding of client characteristics and reduce fraud indications. In contrast, public accounting firm classification and audit fees do not significantly affect financial statement fraud. The findings also show that audit partner gender does not moderate the effect of audit tenure, public accounting firm classification, or audit fees on financial statement fraud. In addition, firm size has a significant positive effect, whereas return on assets has no significant effect. These results suggest that audit quality is not determined solely by audit firm reputation or audit fees, but also by auditors’ understanding of clients and the effective implementation of audit procedures.

Smart and Seamless Social Commerce: How Platform Design, Perceived Ease of Use, and AI Recommendations Lock in Tokopedia & TikTok Shop Users

Windarko Windarko, Agung Zulfikri — Tue, 30 Jun 2026 00:00:00 +0000

This study investigates the impact of platform design, perceived usability, and AI suggestions on e-retention via e-trust among users of Tokopedia and TikTok Shop. The research employs a quantitative methodology utilising Partial Least Squares Structural Equation Modelling (PLS-SEM). Data were gathered from 200 active users of Tokopedia and TikTok Shop in the Greater Jakarta region using purposive sampling. The results indicate that platform design and perceived usability significantly enhance both e-trust and e-retention. E-trust substantially affects e-retention and somewhat mediates the connections between platform design, perceived ease of use, and e-retention. Conversely, AI recommendations have a substantial impact on e-retention, however they do not markedly alter e-trust. Moreover, e-trust does not facilitate the connection between AI recommendations and e-retention. The findings suggest that appealing platform design and user-centric experiences are the principal factors influencing consumer trust and retention, whereas AI-driven suggestions primarily promote ongoing platform engagement through tailored content. This study enhances the digital commerce literature by emphasising the strategic importance of e-trust in bolstering long-term consumer retention on e-commerce platforms

Digital Audit Practices and Procedural Compliance as Determinants of Audit Quality in the Public Sector

Muhammad Rusdi Salim, Evada Dewata, Devi Febrianti — Tue, 30 Jun 2026 00:00:00 +0000

This research investigates how remote audit, e-audit, and standard operating procedures (SOPs) affect audit quality at BPK RI Representative Office of South Sumatra Province. Employing a quantitative methodology, primary data were gathered from 32 auditors through a saturated sampling approach. Data collection achieved a response rate of 80%, utilizing structured questionnaires with a five-point Likert measurement scale. The collected data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The findings indicate that remote audit does not have a significant effect on audit quality. In contrast, e-audit and standard operating procedures have positive and significant effects on audit quality. Furthermore, the simultaneous implementation of remote audit, e-audit, and SOPs significantly influences audit quality, explaining 41.9% of its variation. Among the independent variables, e-audit emerged as the most dominant factor affecting audit quality. These results suggest that the effective utilization of digital audit systems and consistent adherence to established procedures can improve audit accuracy, efficiency, and reliability. Therefore, strengthening e-audit implementation and ensuring compliance with standard operating procedures are essential strategies for enhancing audit quality in the public sector.

The Role of Management Accounting Information Systems in Strategic Decision Making at PT Gehael Food Indonesia, Bondowoso Regency

Putri Yolanda Maharani, Siti Masrohatin — Tue, 30 Jun 2026 00:00:00 +0000

he fast-paced and complex dynamics of the business world require business actors to be responsive to shifts in technological, economic, social, and market competitive landscapes. The existence and success of today's corporations no longer rely exclusively on production lines and marketing activities. Management is now required to possess the skills to formulate tactical policies oriented towards long-term sustainability. From this perspective, the existence of a Management Accounting Information System plays a crucial role as an instrument providing supporting data that facilitates structured and empirical policy formulation. This study was designed with the aim of identifying and in-depth describing the contribution of the Management Accounting Information System in facilitating the strategic decision-making process at PT Gehael Food Indonesia, Bondowoso Regency. The approach applied in this study is descriptive qualitative. The data collection process in the field was carried out through a combination of interview techniques, direct observation, and document recording. Next, data processing activities are carried out through the stages of data compilation, data condensation or reduction, data presentation, and the formulation of final conclusions. The findings in this research indicate that the Management Accounting Information System at PT Gehael Food Indonesia, Bondowoso Regency plays a very vital and meaningful function in overseeing every phase of the organization's strategic policy determination. This system serves as a primary data provider that meets the criteria of relevance, accuracy, and timeliness. This information is utilized by management, from the obstacle mapping stage, through the formulation of policy options, to calculating the post-implementation impact of decisions. Based on four essential characteristics: broad scope, timeliness, aggregation, and integration, the system has proven to be highly effective in strengthening management effectiveness when establishing the company's strategic policy direction.

Analysis of Determinants of Profitability of Insurance Companies in Indonesia Listed on the Indonesia Stock Exchange for the Period 2019–2024

Marjihad Luthfiyah Rahma — Tue, 30 Jun 2026 00:00:00 +0000

This study examines profitability determinants of insurance companies listed on the Indonesia Stock Exchange during 2020–2023 using agency theory. Profitability is proxied by return on assets (ROA). Key explanatory variables include premium growth, investment yield, and loss ratio, with controls for firm age, expense ratio, firm size, and board size. Panel data regression is employed to test their effects on ROA. The study highlights that higher premiums and investment income do not necessarily translate into higher profits without cost efficiency and effective governance mechanisms that mitigate agency problems.

Analysis of the Influence of Entrepreneurial Skills and Learning Behavior of Managers on Village-Owned Enterprise Innovation in the Special Region of Yogyakarta

Gatot Ferianto, Entoh Tohani, Sulasmi — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of entrepreneurial skills and learning behavior of managers on BUMDes innovation in the Special Region of Yogyakarta. The study employed a quantitative approach with a survey method. The study population comprised 35 BUMDes operating in the Yogyakarta Special Region (DIY) using a proportional random sampling technique. Data were collected through a questionnaire. The instrument's validity was confirmed with a Pearson product-moment correlation of 0.611. The reliability test, with a Cronbach's Alpha value of 0.809, demonstrated excellent reliability. Multiple linear regression was used to analyze the partial and simultaneous effects of entrepreneurial skills, learning behavior, and BUMDes innovation. The results of the study indicate that: (1) entrepreneurial skills have a positive and significant effect on BUMDes innovation; (2) management learning behavior also has a positive and significant effect on innovation; and (3) both variables simultaneously make a strong contribution to increasing BUMDes innovation. These findings confirm that human resource capacity, particularly entrepreneurial skills and an adaptive learning culture, are key factors in driving institutional innovation and village-based business development.

Strategy For Developing Micro, Small And Medium Enterprises Through Social Media: Case Study In Trisono Village

Diah Citra Fitriani, Ahmad Syafi'i SJ, Setia Dwi Ratna Rahmawati — Tue, 30 Jun 2026 00:00:00 +0000

his study aims to analyze the role of sosial media in the development of micro, small and medium enterprises in Trisono Village and to identify the challenges and strategies applied by business actors. The research uses a qualitative approach with data collection techniques through interviews, observations, and documentation. The result show that sosial media plays an important role in expanding marketing, increasing consumer reach, and strethening interaction with customers. Instagram is the most widely used platform because it is effective for product promotion. Using sosial media also boosts the number of orders and sales revenue. The challenges faced include limited capital, low digital skills, and bussines competition. The strategies implemented optimizing promotion, improving product and service quality, product innovation, and developing digital skills.

Mapping the Human Dimensions of Tour Guide Research: A Bibliometric Analysis (1990–2025)

Jemi Cahya Adi wijaya, Masetya Mukti, Reni Nur Jannah, Uyun Erma Malika — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to map the development of human dimensions in tour guide research from 1990 to 2025 using a bibliometric approach. Data were collected from 655 Scopus-indexed articles and analyzed using VOSviewer and the PRISMA procedure. The results indicate a significant increase in both publications and citations over time. Network, overlay, and density visualizations identified five major human dimensions: cultural-interpretive, service, destination development, sustainability, and individual-professional dimensions. The literature is predominantly shaped by tourism perspectives, while individual professional dimensions remain relatively underexplored. These findings highlight opportunities for future research integrating Human Resource Management and Organizational Behavior perspectives.

Exploration Of Digital Marketing Understanding And Capital Access On The Performance Of Msmes In Pontianak

Irma Mutiara, Wukuf Dilvan Rafa, Vitriyan Espa — Tue, 30 Jun 2026 00:00:00 +0000

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, yet they still face challenges in utilizing digital marketing and accessing capital. In the era of digital transformation, adaptability to technology-based marketing and ease of accessing capital are crucial factors in improving business performance. This study aims to explore MSMEs' understanding of digital marketing, assess access to capital, and analyze the impact of these two factors on MSME performance in Pontianak. The study employed a qualitative approach with a phenomenological method. Seven MSMEs in Pontianak were purposively selected based on their business types, use of digital marketing, and experience with accessing capital. Data collection was conducted through in-depth interviews, observation, and documentation. Data analysis employed the Miles and Huberman model, which included data reduction, data presentation, and conclusion drawing. The results indicate that most MSMEs understand digital marketing as a means of expanding markets, increasing business visibility, and reaching new consumers, although its implementation is still simple and largely self-taught. In terms of capital, the majority of informants still rely on personal capital or family support, while access to formal financial institutions is suboptimal due to administrative constraints, service issues, and perceived loan risk. Digital marketing and capital have proven to play a crucial role in MSME performance, particularly in increasing market reach, supporting business expansion, and strengthening business sustainability. Therefore, increasing digital literacy and inclusive access to financing needs to be continuously promoted.

Exploring Integrated Reporting and Firm Value: Evidence from Global Research Trends

Himmatul Ulya Dynopha, Taufiq Arifin — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the development of research on integrated reporting (IR) and firm value through a Systematic Literature Review (SLR) approach and bibliometric analysis of Scopus-indexed articles published between 2015 and 2025. A total of 81 articles were analyzed using VOSviewer software to identify publication trends, dominant theories, influential journals, the most productive countries, author collaboration networks, and keyword co-occurrence patterns. The findings indicate that research on integrated reporting and firm value has grown significantly, particularly after 2020, in line with increasing global attention to sustainability, ESG, transparency, and long-term value creation. Agency theory, signaling theory, stakeholder theory, and legitimacy theory emerged as the most dominant theoretical foundations employed in previous studies. The bibliometric analysis also revealed strong relationships among the keywords integrated reporting, firm value, sustainability, corporate governance, and value relevance, reflecting the multidisciplinary nature of this research topic. Empirically, most studies demonstrate that integrated reporting positively affects firm value through improved information disclosure quality, reduced information asymmetry, and enhanced investor confidence, although inconsistent findings remain across different regulatory environments and firm characteristics. This study contributes by providing a comprehensive overview of the intellectual structure and research development of integrated reporting and firm value, while also offering practical implications for companies, policymakers, and researchers in supporting sustainable corporate value creation.

Analysis of Customer Self-Congruity Factors Influence on Customer Loyalty of SME Coffee Shop in Indonesia

David Ricardo Santoso, Edwin, Setiadi, A. S. — Tue, 30 Jun 2026 00:00:00 +0000

This study will take the scope of the food and beverage industry sector in SME scale. This study will approach coffee shop sub-sector in management and psychological perspective. This study focuses on how self-congruity becomes a factor that moderates the relationship between service quality and brand image on customer satisfaction and customer satisfaction effect on customer loyalty in coffee shop businesses in Indonesia. The approach will be taken with a quantitative approach and structural equation modeling. This study found that in coffee shop customers self-congruity strengthens a positive impact on service quality and brand image. Self-Congruity plays an important role in dealing with customer perceptions of their brand loyalty.

The Mechanism Of Safety Leadership And Psychosocial Safety Climate On Safety Citizenship Behavior (A Study On The Logistics Industry In Indonesia)

Faidal, Ria Sakinah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of safety leadership and psychosocial safety climate on safety citizenship behavior, using safety climate as a mediator. Using a quantitative explanatory approach, data were collected from 142 employees of PT SILOG Group through proportionate stratified random sampling. Data analysis used PLS-SEM with SmartPLS 3.0. The results showed that safety leadership and psychosocial safety climate had a significant positive effect on the formation of safety citizenship behavior. However, safety leadership, psychosocial safety climate, and safety citizenship behavior did not significantly influence safety citizenship behavior. This indicates that in the logistics sector, safety tends to be defined as formal compliance rather than voluntary participation.

Measuring Risk Maturity Levels as a Tool for Evaluating the Effectiveness of Risk Management at PT Jasa Kepelabuhanan Petikemas Surabaya

Cahya Ardie Firmansyah, Driana Leniwati, Nazaruddin Malik — Tue, 30 Jun 2026 00:00:00 +0000

The level of risk maturity and to provide actionable recommendations that are aligned with the company’s efforts to develop and improve its risk management strategy and implementation. The research adopts a qualitative approach using a case study strategy. Data were collected through interviews with representatives responsible for risk management implementation, governance, and compliance functions as key risk owners within the organization. The findings indicate that the company’s risk maturity level is positioned at the good practice phase, with a score of 2.95. This result suggests that risk management has been implemented satisfactorily, while performance achievement is categorized as good. The study highlights that risk management has contributed positively to organizational performance, although further improvements remain necessary to enhance overall effectiveness. Future research is recommended to adopt quantitative or mixed-method approaches to examine the relationship between risk management maturity levels and both financial and non-financial performance indicators

The Influence of Celebrity Endorsement on the Customer Decision-Making Process Based on the AISAS Model with the Hedonic Value and Functional Value Approaches

Faisal Sa'ban, Yayan Anggriani, Nurwahidah, Imam Akbar, Khairunnisah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the decision-making process of customers towards celebrity endorsement-based promotions using the AISAS (Attention, Interest, Search, Action, Distribution) model by including hedonic value and functional value as factors influencing attention. Unlike previous studies that generally focus on the impact of celebrity endorsement on interest or purchase decisions, this study develops the AISAS model by establishing hedonic value and functional value as antecedents of attention. The study uses a quantitative approach with the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method. Data were collected through an online survey of 314 respondents who are members of the outdoor product enthusiast community in Indonesia. The results show that most of the relationships between the stages in the AISAS model are significant in explaining the customer decision-making process up to the separation stage. However, hedonic value and functional value do not show a significant impact on attention. This finding indicates that customers’ attention to celebrity endorsement-based promotions is not solely determined by consumers’ perceived emotional or functional value. This study contributes to the development of the consumer behavior-based digital marketing literature by testing the AISAS model integrated with the consumption value approach. Practically, the research results can be used as input for companies in designing the most effective celebrity endorsement-based promotional strategies according to the characteristics of consumer digital behavior.

The Relevance of Muhammad Nejatullah Siddiqi's Thoughts on Islamic Business Ethics as a Critique of Modern Capitalism

Endang Supriyati, Ali Murtadho, Fita Nurotul Faizah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine muhammad nejatullah siddiqi’s thoughts on islamic business ethics and their relevance as a critique of modern capitalist practices. The methodological approach used is qualitative with library research, which focuses on conceptual analysis of siddiqi’s works, particularly some aspects of islamic economy. Research data were obtained from primary and secondary literature relevant to the study of islamic business ethics and the capitalist economic system. The results of the study indicate that, in siddiqi’s view, islamic business ethics places moral values as the main foundation within the framework of economic rationality. Principles such as moral orientation, social responsibility, justice in the distribution of wealth, and risk-sharing mechanisms serve as an ethical framework that regulates economic relations in a fair and balanced manner. These principles also serve as a normative critique of modern capitalist practices that tend to emphasize profit maximization, the application of interest systems, and the separation between economic activity and social responsibility. This study shows that business ethics within siddiqi’s framework functions not only as an individual moral guideline, but also as a normative framework that can be used to assess and improve contemporary economic practices, in order to achieve a more just and sustainable economic system.

Demand Analysis And Willingness To Pay (Wtp) Estimation For Digital Dentistry Technology Among Students Of The Faculty Of Dentistry, Andalas University

Dora Amelia Yoma, Elfindri, Sri Maryati — Tue, 30 Jun 2026 00:00:00 +0000

Development digital dentistry technology has bring change significant in system education and practice medical modern teeth. Use technology such as intraoral scanners, computer- aided design/computer-aided manufacturing (CAD/CAM), virtual articulators, and three-dimensional printing (3D printing) are assessed capable increase efficiency, accuracy, and quality learning clinical student medical teeth. However Thus, the implementation digital dentistry technology requires cost relative investment tall so that required analysis economy related demand and capacity pay users to facility said. Research This aim For analyze request student as well as estimate Willingness to Pay (WTP) for use digital dentistry technology for students Faculty Andalas University Dentistry. Research results show that perception benefits and efficiency own influence significant towards students' WTP to digital dentistry technology (p<0.05). Barriers costs also show influence significant to decision student in pay use digital dentistry facilities. Meanwhile that, variable knowledge and stages education show connection positive However No all of it significant in a way statistics. findings study show that student look at digital dentistry technology as investment capable education increase quality learning and readiness face development practice medical modern teeth.

The Influence of Service Quality on Consumer Loyalty with the Mediation of Customer Satisfaction on Dahirang Kapuas Antique Souvenirs

Aryawan, Usup Riassy Christa, Meitiana, Vivy Kristinae — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the effect of service quality on consumer loyalty through customer satisfaction at Antique Souvenirs in Dahirang, Kapuas, Central Kalimantan. This topic is important because local souvenir retail businesses need to maintain competitiveness through reliable, responsive, informative, and customer-oriented service experiences. The study used a quantitative explanatory approach involving 100 consumers selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using Smart Partial Least Squares. The results showed that service quality has a positive and significant effect on customer satisfaction and consumer loyalty. Customer satisfaction also has a positive and significant effect on consumer loyalty and partially mediates the relationship between service quality and loyalty. These findings confirm that loyalty is not only shaped by product uniqueness, but also by services that create trust, value, and satisfaction.

Do Working Capital Efficiency and Capital Structure Shape Financial Distress? The Moderating Role of Firm Size in Food and Beverage Firms Listed on the Indonesia Stock Exchange

Aditya Rahmadani, Solikah Nurwati, Putri Salasyah Riadin Nengsih, Novia Safitri — Tue, 30 Jun 2026 00:00:00 +0000

This study examines Cash Conversion Cycle (CCC) and Debt to Equity Ratio (DER) as determinants of financial distress, with firm size tested as a moderating variable, among Food and Beverage companies on the IDX during 2021–2025. Financial distress is operationalized through the Altman Emerging Market Score (EMS), estimated via a Fixed Effect Model with clustered standard errors using panel data from 63 companies yielding 315 observations. Rising CCC is found to significantly worsen financial distress, while DER exhibits a similar but statistically weak tendency. Firm size fails to moderate either relationship. Substituting Debt to Asset Ratio as an alternative leverage proxy confirms that asset-based leverage significantly deteriorates financial distress, reinforcing the robustness of the main findings.

Communication Strategies for Developing the Mount Rinjani Sembalun Tourist Destination, Lombok

Enza Dwi Wulandari, Sukarta, Suhadah — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine communication strategies in the development of Mount Rinjani as a tourist destination via the Sembalun route in East Lombok by involving various stakeholders, namely tourism managers, hiking guides, local communities, vendors, and tourists. The study employs a descriptive qualitative approach with informants selected through purposive sampling. Data collection was conducted through in-depth interviews, field observations, and documentation. The data obtained were analyzed using the Miles and Huberman model, which encompasses data reduction, data presentation, and drawing conclusions, while data validity was tested through source and method triangulation. The results of the study indicate that communication strategies in the development of the Sembalun destination are implemented through the comprehensive dissemination of information regarding tourism potential, the utilization of social media as the primary promotional medium, and the application of interpersonal communication characterized by a friendly and familial approach. In addition to focusing on promotion, the communication strategy also emphasizes education, climbing safety, and the preservation of local cultural values. However, challenges remain, including weak communication coordination among stakeholders and low levels of community involvement in formal tourism development programs. Therefore, there is a need to strengthen communication strategies that are more collaborative, participatory, and sustainable in order to enhance the image and competitiveness of Sembalun as a tourist destination

Analysis of the Effectiveness of Village Fund Allocation to Improve Community Welfare in Mawu Village, Ambalawi District, Bima Regency

M. Albima’rif, Rafiuddin, Muh. Yunan Putra — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to examine the effectiveness of Village Fund allocation in promoting community welfare improvement in Mawu Village, Ambalawi District, Bima Regency. This research employed a qualitative approach with a case study design. The research data were obtained through participatory observation, in-depth interviews with purposively selected informants, and documentation studies. The informants in this study included the Village Head, Village Secretary, Village Treasurer, members of the Village Consultative Body (BPD), community leaders, and residents who benefited from Village Fund programs. Meanwhile, the documents reviewed included the Village Revenue and Expenditure Budget (APBDes), the Village Medium-Term Development Plan (RPJMDes), the Village Government Work Plan (RKPDes), and reports on the realization of Village Fund utilization. The results of the study show that Village Fund allocation in Mawu Village was implemented through three main stages: planning, implementation, and accountability. The realization of the Village Fund in 2024 and 2025 reached 100%, indicating that budget absorption was effective. The impact of Village Fund allocation on community welfare can be seen in the improvement of basic infrastructure, such as village roads, drainage systems, clean water facilities, and public street lighting, as well as in the strengthening of community participation and social cooperation. However, economic empowerment programs still need to be strengthened so that the use of Village Funds does not only focus on physical development but also supports sustainable income growth and community economic independence.

THE INFLUENCE OF HIGH PERFORMANCE WORK SYSTEM (HPWS) ON EMPLOYEE PERFORMANCE AT PT BANK NEGARA INDONESIA (PERSERO) JABABEKA BRANCH OFFICE

Irena D Silva, Agung Surya Dwianto — Tue, 30 Jun 2026 00:00:00 +0000

This study examines the effect of High Performance Work System on employee performance at the Jababeka Branch of PT Bank Negara Indonesia (Persero) Tbk located in a high-intensity industrial service environment. As banking competition and service expectations increase, integrated human resource practices become critical to sustain operational accuracy, speed, and professionalism at the branch level. Grounded in the Ability, Motivation, and Opportunity framework, this research conceptualizes High Performance Work System through ability-enhancing, motivation-enhancing, and opportunity-enhancing practices embedded in job design and work systems. A quantitative approach was employed using Likert-scale questionnaires distributed to 150 employees selected through purposive sampling. Data were analyzed using simple linear regression. The results indicate that High Performance Work System has a positive and significant effect on employee performance, supported by a strong standardized coefficient and high statistical significance. The coefficient of determination shows that the model explains more than half of the variance in employee performance, while the remainder is influenced by contextual organizational factors. These findings confirm that systematic implementation of integrated human resource practices directly strengthens timeliness, service quality, work efficiency, and professionalism among frontline banking employees operating under operational pressure. The study contributes empirical evidence from a branch-level banking context and offers practical insight for managers in designing human resource systems that align employee capability, motivation, and opportunity with service performance demands.

An Analysis of the Implementation of an Accounting Information System for Inpatient Services in Enhancing the Effectiveness of Hospital Revenue Internal Control: A Case Study of Setiabudi Hospital

Dahyuni Lbs, Waizul Qarni, Yenni Samri Juliati Nasution — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the implementation of an Accounting Information System (AIS) in inpatient service operations to enhance the effectiveness of internal revenue control at Setiabudi Hospital Medan. This research employed a qualitative approach, with data collected through interviews, observations, and documentation. The findings indicate that the implementation of an integrated AIS through the Electronic Medical Record (EMR) system has improved operational efficiency, accuracy and reliability of transaction recording, and accelerated administrative and financial reporting processes. Furthermore, the system supports the effectiveness of internal control through segregation of duties, transaction authorization, and continuous monitoring. The study concludes that the implementation of the accounting information system at Setiabudi Hospital Medan has been effectively carried out and plays a significant role in enhancing the hospital's internal revenue control

Collaborative Governance of Jember Customs in Combating the Distribution of Illegal Cigarettes

Muh. Ali Imron, Edy Wahyudi, Suyani Indriastuti — Tue, 30 Jun 2026 00:00:00 +0000

The circulation of illegal cigarettes in Jember Regency has become a complex public policy issue due to the region’s strategic position as a tobacco-producing area and the increasing distribution of untaxed cigarettes that cause state revenue losses and unhealthy business competition. Previous studies have predominantly emphasized legal enforcement and taxation aspects, while limited research has examined collaborative governance involving multiple stakeholders in combating illegal cigarette distribution at the local level. This study aims to analyze the implementation of collaborative governance by Jember Customs in combating the distribution of illegal cigarettes in Jember Regency. This research employed a qualitative descriptive method with data collected through interviews, observations, and documentation involving Customs officers, local government, Satpol PP, law enforcement agencies, business actors, and community representatives. Data analysis was conducted through data reduction, presentation, and conclusion drawing. The results indicate that collaborative governance has been implemented through joint operations, public socialization, supervision, and inter-agency coordination supported by the Tobacco Excise Revenue Sharing Fund (DBHCHT). However, challenges remain in limited human resources, broad supervisory areas, and low public awareness. This study concludes that collaborative governance strengthens inter-agency synergy and improves the effectiveness of illegal cigarette control in Jember Regency.

An Analysis of the Accuracy of Manufacturing Overhead Cost Allocation in Establishing Competitive Selling Prices: A Case Study of UD. Cipta Mandiri

Nur Fauziah Purba, Aqwa Naser Daulay, Hendra Hermain — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the accuracy of factory overhead cost allocation in determining competitive selling prices at UD. Cipta Mandiri. The research employed a qualitative approach using a case study method, with data collected through interviews, observations, and documentation. The analysis was conducted by calculating the cost of production using the full costing method and determining the selling price through the cost-plus pricing approach. The results indicate that factory overhead costs have not been allocated accurately, resulting in selling prices that are not competitive. Based on the full costing method, a price difference ranging from 22% to 27.8% was identified compared to the traditional costing method, indicating a tendency toward overcosting. The application of the full costing method provides a more accurate calculation of production costs and enables the company to establish more rational and competitive selling prices. Therefore, the accuracy of factory overhead cost allocation plays an important role in enhancing business competitiveness

Consumer Behavior in E-commerce: Evidence from Asia and Europe

Meisyaroh Catur Wulandari, Triana Septiani, Dimas Luhung Prakoso — Tue, 30 Jun 2026 00:00:00 +0000

The COVID-19 pandemic has changed the conventional trading and direct buying. The concept of consumer shopping during a pandemic is changing the way of buying. Purchase online through third party platforms. This study identified through the SLR (Systematic Literature Review) method using the VosViewer application. The literature collected through the official website scopus.com and selected according to topics relevant to the research objectives, namely consumer behavior in Asia and Europe using e-commerce platforms during the covid-19 pandemic. The results show, research since the beginning of the COVID-19 pandemic has increased. This can be seen from the total articles in 2020 as many as 1 and 2022 as many as 16. The keywords that are the main trends are e-commerce and the covid-19 pandemic. The most popular clusters of 11 items. The results of the article review show that consumers in Asia and Europe have shifted their way of shopping, namely the type of shopping goods that are more urgent for daily needs.

He Effect Of Community Participation, The Role Of The Bpd And Village Government Accountability On The Quality Of Village Development Planning In Sambelia District, East Lombok Regency In 2025

Apandi Prayoga, Ahmad Hidayat — Tue, 30 Jun 2026 00:00:00 +0000

Effective village development requires quality planning, but in practice, various obstacles are still encountered, such as low community participation, the suboptimal role of the Village Consultative Body (BPD), and weak village government accountability. This study aims to analyze the influence of community participation, the role of the BPD, and village government accountability on the quality of village development planning in Sambelia District, East Lombok Regency. The study used a quantitative approach with a causal associative research type. Data were collected through questionnaires, documentation, and observations of 55 respondents consisting of village officials, BPD members, and community members selected using proportionate stratified random sampling techniques. Data analysis was performed using multiple linear regression using SPSS. The results showed that community participation, the role of the BPD, and village government accountability partially and simultaneously had a positive and significant effect on the quality of village development planning. Village government accountability was the variable with the most dominant influence. In addition, the three variables together were able to explain 70.9% of the variation in the quality of village development planning. This study concludes that improving the quality of village development planning can be achieved through strengthening community participation, optimizing the function of the BPD, and increasing the accountability of the village government in order to realize more effective, transparent, and responsive village governance to community needs.