JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) berfokus pada pengembangan dan penyebarluasan hasil penelitian, kajian konseptual, serta kajian empiris dalam bidang ekonomi, bisnis, dan manajemen. Jurnal ini menerima artikel yang menggunakan pendekatan kuantitatif, kualitatif, maupun metode campuran, baik dalam konteks organisasi, perusahaan, pasar, maupun perekonomian secara umum.. Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober). Jurnal ini terakreditasi SINTA 5 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 156/C/C3/KPT/2026 tanggal 7 April 2026, tentang Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode 2 Tahun 2025), dimulai dari Volume 1 Nomor 3 Tahun 2023 sampai Volume 6 Nomor 2 Tahun 2028.
Pengaruh Dukungan Sosial dan Soft Skill terhadap Kesiapan Kerja
This study aims to analyze the influence of social support and soft skills on the work readiness of the 2022 cohort students in Tasikmalaya City. Work readiness is an essential aspect that students must possess to face increasingly competitive labor market demands. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 110 respondents selected from a population of 150 students using the Slovin formula with a 5% margin of error and a simple random sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics 25. Prior to hypothesis testing, validity and reliability tests were performed to ensure the quality of the research instruments. In addition, classical assumption tests, including normality, multicollinearity, heteroscedasticity, autocorrelation, and linearity tests, were conducted to verify the suitability of the regression model. The findings indicate that both social support and soft skills have a positive and significant effect on students’ work readiness. Support from family, peers, and the academic environment enhances students’ confidence in preparing for employment. Furthermore, communication skills, teamwork, problem-solving abilities, and responsibility as components of soft skills strengthen students’ readiness to enter the professional workforce. These findings highlight the importance of developing soft skills and strengthening social support to improve students’ work readiness.
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Pengaruh Employer Branding dan Media Sosial Perusahaan terhadap Minat Kerja Generasi Z di Singaparna
Increasingly intense market competition in the digital era requires companies to implement effective recruitment strategies to attract the best talent, particularly from Generation Z. This generation is highly familiar with digital technology and social media, making digital platforms their primary source of information regarding employment opportunities. In this context, employer branding and corporate social media utilization play important roles in shaping perceptions and influencing job application intentions. Although previous studies have examined the influence of employer branding and social media on recruitment outcomes, the findings remain inconsistent and often contradictory. Therefore, this study aims to analyze and evaluate the effects of employer branding and the intensity of corporate social media usage on the job application intentions of Generation Z. The research focuses on Generation Z individuals residing in the Singaparna area. This study is expected to provide a more comprehensive understanding of the factors influencing job application decisions among young people in the digital era. The findings are anticipated to serve as valuable insights for companies in designing more effective, innovative, and targeted recruitment strategies that align with the characteristics and preferences of Generation Z as the future workforce.
Transformasi Pengelolaan Keuangan Melalui Akuntansi Digital pada Usaha Jasa PPOB
This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.
Analisis Pemahaman dan Praktik Pengelolaan Keuangan pada Umkm Es degan Bu Ulfa Sidoarjo
This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.
Pengaruh Frekuensi Iklan Digital Shopee terhadap Sikap Konsumen dengan Promosi sebagai Variabel Mediasi pada Pengguna Media Sosial TikTok
The development of the internet and social media has encouraged e-commerce companies to utilize digital platforms as a marketing tool, one of which is Shopee through TikTok social media. The high frequency of digital advertising is thought to influence consumer attitudes, especially among Generation Z as active TikTok users. To determine the impact of Shopee's digital advertising frequency on consumer attitudes using promotions as a mediating variable on Generation Z TikTok social media users in Tasikmalaya, this study employed quantitative, descriptive, and verification techniques. A total of 100 respondents were sampled using purposive sampling techniques. An online questionnaire with a Likert scale of 1 to 5 was used to collect research data. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of SmartPLS 4. The results showed that advertising frequency significantly and positively influenced consumer attitudes and promotions. In addition, promotions can mediate the effect of advertising frequency on consumer attitudes and have a beneficial and significant impact. These results indicate that consumer opinions towards Shopee will be more positive if advertisements are displayed more frequently and supported by appropriate promotions. This study serves as an academic reference and information source for businesses seeking to optimize social media-based digital marketing strategies.
Pengaruh Faktor Ekonomi dan Sosial terhadap Penyerapan Tenaga Kerja pada Kabupaten/Kota di Provinsi Jambi
One key measure of a region's economic growth is the employment rate, as it reflects the ability of the economy to absorb labor and improve community welfare. In Jambi Province, employment opportunities are influenced by several factors, including Gross Regional Domestic Product (GRDP), population growth, and the Human Development Index (HDI). This study aims to analyze the effects of GRDP, population growth, and HDI on employment growth rates across regencies and cities in Jambi Province. The research employs a quantitative approach using panel data regression analysis covering 11 regencies and cities during the period 2017–2023. The findings indicate that GRDP growth, population growth, and HDI simultaneously influence employment levels. Partially, population growth and HDI have significant effects on employment, indicating that improvements in human development and demographic dynamics contribute to labor absorption. Meanwhile, economic growth, as measured by GRDP, has a relatively small negative effect on employment. This suggests that economic expansion does not always generate proportional employment opportunities, possibly due to structural changes and technological developments. Therefore, policies aimed at improving human capital and labor market conditions are essential to support sustainable employment growth in Jambi Province.
Optimalisasi Peran Baitul Maal Wa Tamwil (BMT) dalam Pemberdayaan Umkm: Pendekatan Maqashid Syariah dan Inklusi Keuangan
This study investigates the role of Baitul Maal wa Tamwil (BMT) in empowering Micro, Small, and Medium Enterprises (MSMEs) through the integration of Maqashid Sharia principles and financial inclusion strategies. Despite the strategic importance of MSMEs in economic growth and poverty reduction, many face challenges in accessing formal financial services. BMT, with its dual function of social (maal) and commercial (tamwil) activities, offers a unique platform to bridge this gap. Using a qualitative systematic literature review guided by PRISMA, this study analyzes 30 relevant articles to examine BMT operational models, implementation of Maqashid Sharia objectives, financial inclusion practices, and their impact on MSME performance. Findings indicate that BMT effectively supports MSMEs in capital access, income generation, and business resilience, but inconsistencies in balancing social and commercial objectives limit. holistic empowerment. Integrating Maqashid Sharia principles enhances ethical and sustainable outcomes, while financial inclusion expands outreach to underserved entrepreneurs. Optimization strategies, including strengthening institutional capacity, combining financial and non-financial support, and context-specific interventions, are essential for maximizing BMT effectiveness. This study contributes a comprehensive framework linking ethical, financial, and empowerment dimensions, offering practical guidance for policymakers and BMT managers in promoting inclusive and sustainable MSME development.
Determinan Angka Harapan Hidup Perempuan di Indonesia
The quality of life and well-being of women in Indonesia can be measured through the Female Life Expectancy indicator. Data on Female Life Expectancy from 2022 to 2024 shows a nationally positive trend; however, a significant disparity persists across provinces, particularly between the Western and Eastern regions of Indonesia. The nation still faces challenges in ensuring an equitable quality of life for women, as evidenced by the national Female Life Expectancy (FLE) in 2024 at 74.21 years, which remains lower than ASEAN counterparts such as Singapore at 83.86 years. Furthermore, regional imbalances are reflected in the performance gap between D.I. Yogyakarta (77.4 years) and West Sulawesi (68.28 years). This study aims to analyze the effects of Women's Income Contribution, Access to Clean Water, the Number of Families Receiving Social Assistance, and Women's Mean Years of Schooling on Female Life Expectancy in Indonesia during the 2022–2024 period. The estimation method applied in this research is the Fixed Effect Model (FEM) via a quantitative panel data regression approach, spanning an observation area of 33 provinces (n=99). Based on the analysis, Female Life Expectancy is proven to be positively and significantly influenced by Women's Mean Years of Schooling and Access to Clean Water. These findings indicate that human resource quality and environmental conditions serve as dominant factors in driving up Female Life Expectancy. Therefore, government policy interventions should ideally focus on expanding educational access for women and ensuring the equitable distribution of clean water infrastructure.
Pengaruh Modal, Upah, Keuntungan (Laba) dan Lama Usaha terhadap Penyerapan Tenaga Kerja pada Usaha Kuliner di Kota Mataram
This study aims to analyze the influence of capital, wages, profits, and business duration on labor absorption in MSMEs in the culinary sector in Mataram City. The research uses a quantitative approach with an associative type of research. Data was obtained through the distribution of questionnaires to MSME actors in the culinary sector and analyzed using the multiple linear regression method with the help of SPSS. The results of the study show that partially capital, profits, and business duration have a positive and significant effect on labor absorption. On the other hand, wages have a negative and significant effect on labor absorption. Simultaneously, capital, wages, profits, and business duration have been proven to have a significant effect on the absorption of labor in MSMEs in the culinary sector in Mataram City. The Adjusted R Square value of 0.444 shows that 44.4% of the variation in labor absorption can be explained by the variables of capital, wages, profits and length of business, while the remaining 55.6% is influenced by other factors outside the research model. The findings of the study indicate that increasing capital, business profits, and business continuity have an important role in encouraging labor absorption. Therefore, strengthening the capacity of MSMEs through capital support and business development needs to be continuously improved to expand job opportunities and support regional economic growth.
Analisis Laporan Keuangan PT Nippon Indosari Corpindo TBK Periode 2024/2025
This study aims to conduct a comprehensive evaluation of the financial performance of PT Nippon Indosari Corpindo Tbk (ROTI) during the period 2024–2025 as a fundamental indicator in assessing the company's operational efficiency and financial resilience. Using a quantitative descriptive method, this study analyzes various strategic parameters that include liquidity, activity, solvency, and profitability ratios based on annual financial statement data. The results of the analysis show fluctuations in liquidity instruments, where the current ratio was corrected from 1.71 times in 2024 to 1.37 times in 2025, while profitability represented through Return on Asset (ROA) decreased from 9.67% to 7.26%. It was concluded that although the company maintains a moderate capital structure with a debt to asset ratio in the range of 42.20% by the end of 2025, there is an urgency for management to optimize asset utilization to mitigate the decline in net profit margin. The implications of this research provide a foundation for stakeholders to formulate more precise resource allocation policies to maintain the stability of equity value growth in the future.
Analisis Pengaruh Literasi Keuangan terhadap Pengambilan Keputusan Investasi di Kalangan Mahasiswa
This study aims to analyze the empirical effect of financial literacy and financial behavior on investment decision-making among economic students. The population in this study involves active undergraduate students, with a sample size determined through quantitative criteria. Data collection was carried out through structured questionnaires using a Likert scale, and the data analysis method applied was Multiple Linear Regression analysis, processed via SPSS software. The results of the study indicate that financial literacy has a positive and significant effect on investment decision-making. Similarly, financial behavior also demonstrates a positive and significant impact on students' investment decisions. Concurrently, both independent variables significantly influence the dependent variable, showing a strong model fit. The implication of this research highlights that higher financial knowledge combined with disciplined daily money management habits leads to wiser and more rational investment choices, minimizing high-risk financial errors among young investors.
Pengaruh Lingkungan Kerja, Gaya Kepemimpinan dan Work-Life Balance terhadap Kinerja Karyawan
This study aims to analyze the influence of Work Environment, Leadership Style, and Work-Life Balance on Employee Performance at PT Xin Sheng Indonesia. A quantitative approach with a survey method was employed, with data collected through questionnaires. From a population of 418 employees, a sample of 81 respondents was selected using simple random sampling. The results of the study indicate that partially, all three variables have a significant effect on Employee Performance. This is demonstrated by the t-statistic values of 2.680 for Work Environment (sig. 0.009), 2.013 for Leadership Style (sig. 0.048), and 3.033 for Work-Life Balance (sig. 0.003), all of which exceed the t-table value of 1.991 with significance levels below 0.05. Simultaneously, the three variables also have a significant effect on Employee Performance, with an F-statistic value of 34.368, which is greater than the F-table value of 2.723 (sig. 0.000 < 0.05). This study concludes that enhancing employee performance at PT Xin Sheng Indonesia can be optimally achieved through improving the work environment, implementing effective leadership, and supporting work-life balance.
Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Telur Lokal pada CV Peternakan Nusantara Kota Sorong
The research utilizes a quantitative approach with a sample size of 56 respondents determined using the Slovin formula from a total population of 125 consumers. Data collection was carried out through questionnaires, direct field observations, and documentation, which were subsequently analyzed using multiple linear regression analysis via SPSS. The partial test results (t-test) show that price has a positive and significant effect on purchasing decisions, with a t-statistic value of 3.674 > t-table 2.005 and a significance value of 0.001 < 0.05. Conversely, product quality does not have a significant effect on purchasing decisions, as evidenced by a t-statistic value of 0.266 < t-table 2.005 and a significance value of 0.791 > 0.05. Simultaneously (F-test), price and product quality significantly influence purchasing decisions with an F-statistic of 6.777 > F-table 2.779 and a significance value of 0.002 < 0.05. The coefficient of determination (R²) indicates that price and product quality account for 17.4% of the variance in purchasing decisions, while the remaining 82.6% is influenced by other variables outside this study. In conclusion, local egg consumers in Sorong City prioritize price affordability and value compatibility over product characteristics in their purchasing decisions.
Pengaruh Kepemimpinan Etis dan Etos Kerja terhadap Kinerja Guru pada SMK Negeri 1 Baso
This study aims to analyze the Influence of Ethical Leadership and Work Ethic on Teacher Performance at SMK Negeri 1 Baso. The population in this study was all teachers at SMK Negeri 1 Baso, numbering 53 people, and at the same time became the sample in this study by using a census or saturated sample method with a sample size equal to the population, which is 53 sample respondents. Data were collected through the distribution of questionnaires with a Likert scale model then tested for the validity and reliability of the questionnaire. The data analysis technique used is the Multiple Linear Regression method. The results of this study are a). Ethical Leadership (X1) has a positive and significant effect on Teacher Performance at SMK Negeri 1 Baso partially. b). Work ethic (X2) has a positive and significant effect on Teacher Performance at SMK Negeri 1 Baso partially. Ethical Leadership and Work Ethic together (simultaneously) have a positive and significant effect on Teacher Performance at SMK Negeri 1 Baso can be seen from the results of the f test. The results of the determinant coefficient test show that the ethical leadership and work ethic variables make a large contribution to Teacher Performance at SMK Negeri 1 Baso.
Dampak Literasi Keuangan dan Gaya Hidup terhadap Perilaku Impulsive Buying Mahasiswa Gen Z
The development of e-wallets like DANA has brought convenience to digital transactions, which indirectly has the potential to trigger unplanned purchasing behavior among the younger generation. This research focuses on examining how financial literacy and lifestyle influence impulsive buying behavior among Generation Z students using the DANA application at Politeknik Negeri Bali. By applying a quantitative approach, data collection was conducted on 110 active student respondents, with the sample size drawn using the Slovin formula. All primary data obtained were then processed and analyzed using the Multiple Linear Regression method with the assistance of IBM SPSS software. The hypothesis testing results revealed three main findings. First, financial literacy has been proven to have a negative and significant impact on impulsive buying, meaning that the higher the level of financial understanding, the lower the tendency for spontaneous shopping. Second, the lifestyle variable shows a positive and significant influence, indicating that the drive of trends and lifestyle is directly proportional to the increase in the intensity of impulsive purchases. Third, together (simultaneously), financial literacy and lifestyle have a strong and significant impact on impulsive buying behavior. These findings conclude that financial literacy acts as a rational counterbalance that dampens consumer desires, while lifestyle dynamics serve as the main catalyst for impulsive transactions on digital wallet platforms.
Pengaruh Pencatatan Keuangan, Perencanaan Modal, dan Siklus terhadap Keberlangsungan Usaha Mikto Non-franchise di Desa Margakalih Tarongong Kidul Kabupaten Garut
Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.
Peran Perempuan dalam Pengembangan Pariwisata di Kampung Raja Prailiu Kabupaten Sumba Timur
This study aims to determine the role of women in tourism development in Raja Prailiu Village, East Sumba Regency, and to identify the obstacles faced by women in tourism activities. This research is motivated by the importance of women's involvement in meeting family economic needs while preserving the weaving culture. This study uses a qualitative descriptive method. Data were obtained through observation, interviews, and documentation. Research informants consisted of six women who are active in tourism activities in Raja Prailiu Village. Data sources used include primary data from interviews and secondary data from books, journals, articles, and related documents. Data analysis techniques used the Miles and Huberman model which includes data reduction, data presentation, as well as drawing conclusions and verification. The results of the study show that women have an important role in tourism development, namely as weavers, craft product sellers, tour guides, and actors in preserving culture and cleanliness of the tourist environment. However, women also face various obstacles, such as increasing the number of tourists, high prices of raw materials, limited time due to dual roles, lack of English language skills, and low tourist awareness of environmental cleanliness. This research contributes to showing the importance of the role of women in tourism development and becomes a consideration for the government and the community in supporting tourism development in Raja Prailiu Village.
Analisis Flypaper effect pada Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah Kab/Kota di Provinsi Jambi Tahun 2017-2023
This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).
Analisis Determinan Permintaan Konsumen pada Coffee Shop di Kota Pekanbaru
This research examines the influence of Price, Income, Taste, Promotion, Location, and Product Quality on consumer demand at Coffee Shops in Pekanbaru City. The population consists of Coffee Shop customers in Pekanbaru City. A nonprobability sampling method with Accidental Sampling technique was applied, involving 100 respondents. Data were analyzed using SEM-PLS approach through SmartPLS 4.0 software. The findings reveal that Price, Promotion, and Product Quality significantly influence consumer demand. In contrast, Income, Taste, and Location do not show a significant effect. Among all variables, Product Quality emerges as the most dominant factor affecting consumer demand at Coffee Shops in Pekanbaru City. Therefore, coffee shop managers in Pekanbaru City need to improve taste consistency, menu variety, presentation, and product quality standards to maintain and increase consumer demand. This research is expected to provide business owners with a basis for formulating more appropriate, competitive, and sustainable customer satisfaction-oriented marketing strategies in the local market.
Pengaruh Volume Perdagangan, Volatilitas Harga Saham, Profitabilitas dan Operating Cash Flow terhadap Return Saham Pada Sektor Energi Tahun 2024
The stock market is a place to buy shares for profit. In Indonesia, energy stocks are highly unpredictable because global commodity prices change constantly. This study examines what affected energy stock returns in 2024, focusing on trading volume, price swings, company profits, and cash flow. Using financial reports and statistical analysis, all these factors were tested together and individually. The results show that combined, all these factors do affect stock returns. However, when looked at one by one, only the company's net profit truly matters to investors. On the other hand, busy trading, daily price swings, and cash flow have no impact at all. In fact, all the factors studied only account for 14% of stock return movements, while the remaining 86% is driven by other outside forces. In conclusion, for those looking to invest in energy stocks, the most important thing to watch is the company's ability to generate net profit, rather than just looking at how busy daily transactions are in the market.
Pengaruh Digital Experience dan Customer Experience terhadap Loyalitas Penumpang Kereta Api Progo Rute Pasar Senen–Lempuyangan
This study aims to analyze the influence of digital experience and customer experience on passenger loyalty on the Progo Train route, Pasar Senen–Lempuyangan. The increasing digitalization of public transportation services through the Access by KAI application has highlighted the importance of examining the quality of digital experience and customer experience in maintaining passenger loyalty. The study employed a quantitative approach with a causal associative design. Data were collected from 150 respondents through a questionnaire with a five-point Likert scale using a purposive sampling technique. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software (Ringle et al., 2024). The results of the outer model evaluation showed that all indicators had outer loadings > 0.70, Average Variance Extracted (AVE) > 0.50, Composite Reliability (CR) and Cronbach's alpha > 0.70, thus all constructs were declared valid and reliable. The inner model test shows that digital experience has a positive and significant effect on passenger loyalty (β = 0.192; T = 2.237; p = 0.025). Customer experience also has a positive and significant effect on passenger loyalty (β = 0.243; T = 3.268; p = 0.001). The coefficient of determination (R²) of 0.133 indicates that both variables explain 13.3% of the variance in passenger loyalty. The customer experience variable has a more dominant influence than digital experience on Progo Train passenger loyalty.
Pengaruh Csr, Financial Distress, dan Altman Z-Score terhadap Keputusan Dividen pada Perusahaan Otomotif yang Terdaftar di Bei Periode 2020 – 2025
The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.
Pengaruh Deskripsi Jabatan (Job Description) dan Beban Kerja terhadap Kepuasan Kerja Karyawan Kontrak Bulanan (Studi pada PT Multi Garmenjaya)
The purpose of this study is to identify the level of influence of job description and workload on the job satisfaction of monthly contract employees at PT Multi Garmenjaya. Through a cross-sectional survey method, this study applies a descriptive and associative research design. The data collection was carried out through the distribution of a combination of online (Google Form) and offline (print questionnaire) questionnaires to 87 respondents who were selected as a sample of the entire population totaling 677 monthly contract employees. Based on the results of hypothesis testing, it was found that the position description variable had a positive and partially significant influence on employee job satisfaction, with a calculated t-value of 5.529 and a significance level of 0.0000. On the other hand, the workload variable was also found to show a positive and significant influence on employee job satisfaction partially, with a calculated t value of 1.327 and a significance value of 0.188. When tested simultaneously, the two independent variables were proven to have a significant effect on the job satisfaction of contract employees, with an F score of 27.772 and a significance value of 0.0000. As for the Adjusted R Square value, a value of 0.384 was obtained. This figure means that the ability of the variable job description and workload in explaining the ups and downs of the job satisfaction of PT Multi Garmenjaya's monthly contract employees is 38.4%. Meanwhile, the other percentage, which is 61.6%, is influenced by other factors or variables that are not studied and studied in this research model.
Efektivitas Sistem Penggajian ASN, Implikasinya terhadap Kompensasi Gaji pada Satpol PP Kota Palembang
This study aims to analyze the effectiveness of the Civil Apparatus (ASN) payroll system and its implications for salary compensation at the Palembang City Civil Service Police Unit (Satpol PP). The study employed a descriptive method with a qualitative approach. Data were collected through observation, interviews, documentation, and literature review conducted from March to June 2026. The findings indicate that the ASN payroll system has been implemented effectively, as reflected in the timeliness and accuracy of salary payments, accurate employee data management, system transparency, simple administrative procedures, employee satisfaction, and the system’s ability to minimize administrative errors. The effective payroll system positively affects salary compensation by improving employee welfare, increasing work motivation, strengthening discipline, and enhancing organizational productivity. However, several technical and administrative challenges remain, including delays in updating employee data, inconsistencies in attendance records, data input errors, and occasional information system disruptions. These constraints have not significantly affected the salary payment process and remain manageable. Therefore, this study recommends optimizing the payroll information system, improving employee data accuracy, strengthening internal control mechanisms, enhancing the competence of payroll management personnel, and increasing coordination among work units to further improve the effectiveness and reliability of the ASN payroll system.
PENGARUH BEBAN KERJA, KOMPETENSI SDM, DAN STRES KERJA TERHADAP KINERJA PEGAWAI BPBD KABUPATEN BOYOLALI
This study focuses on evaluating the impact of workload, human resource competency, and job stress on employee performance within the Boyolali Regency Regional Disaster Management Agency (BPBD). To achieve the research objectives, a quantitative survey method was used. Data were obtained from questionnaires distributed to 56 employees as respondents. Multiple linear regression was used for data analysis with the aid of statistical software. The findings indicate that workload, human resource competency, and job stress collectively have a significant impact on employee performance. When examined separately, human resource competency exhibits a positive and significant effect on employee performance. Conversely, work stress and workload variables tend to exhibit a negative relationship, although the impact is considered insignificant. The findings indicate that human resource competency is the most dominant factor in improving employee performance within the Boyolali Regency BPBD. This study implies that improving the quality of human resources needs to be a priority in supporting effective disaster management.
Penerapan Budaya Kerja ASN BerAKHLAK di Dinas Pemberdayaan Perempuan dan Perlindungan Anak Kota Palembang
This study aims to analyze the implementation of the State Civil Apparatus (ASN) BerAKHLAK work culture at the Office of Women's Empowerment and Child Protection (DPPPA) Palembang City. The research is motivated by the demands of bureaucratic reform that emphasize cultural change through strengthening organizational culture based on ASN Core Values. The research method uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. Data triangulation was used to test the validity of the information. The results showed that the implementation of the seven ASN BerAKHLAK Core Values (Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative) has generally been well implemented at DPPPA Palembang City. This is reflected in employees' commitment to providing excellent service, compliance with regulations, efforts to improve competence, the creation of harmonious working relationships, loyalty to the organization, adaptability to change, as well as effective coordination and collaboration. However, the study also identified several obstacles that are still faced, including the adaptation process to policy and technological changes that takes time, the need for continuous improvement of employee competence, and challenges in cross-sector coordination and collaboration. The implications of this study emphasize the need for continuous improvement and development efforts so that the implementation of the ASN BerAKHLAK work culture can run more optimally in supporting the improvement of public service quality.
Pengaruh Struktur Kepemilikan Keluarga dan Profesionalisasi Manajemen terhadap Kualitas Corporate Governance pada UMKM di Indonesia
This study aims to analyze the influence of family ownership structure and management professionalization on the quality of corporate governance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Family-owned MSMEs dominate the Indonesian business sector and play a significant role in national economic growth. However, the implementation of corporate governance in many MSMEs remains a challenge due to the dominance of family control and limited managerial capabilities. This research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 50 MSME owners and managers. The data were analyzed using multiple linear regression to examine the effect of family ownership structure and management professionalization on corporate governance quality. The findings indicate that family ownership structure has a positive and significant effect on corporate governance quality. Management professionalization also demonstrates a positive and significant influence and shows a stronger contribution compared to family ownership structure. Simultaneously, both variables significantly affect corporate governance quality in Indonesian MSMEs. The study implies that maintaining a balance between family involvement and professional management practices can improve governance quality, strengthen organizational accountability, and support long-term business sustainability.
Analisis Strategi Manajemen Keuangan Internasional dalam Aktivitas Ekspor-Impor pada Perusahaan di Indonesia
Based on the results of the analysis that has been carried out, it can be concluded that international financial management has a very important role in supporting the company's export-import activities in Indonesia. Companies involved in international trade face a variety of risks, especially exchange rate risks, economic risks, and political risks that can affect a company's financial performance. Therefore, an effective international financial management strategy is needed to manage these various risks so that business activities can run optimally. Strategies that are commonly applied by companies include hedging (hedging), business diversification, currency diversification, cash flow management, and proper capital allocation. The implementation of this strategy has been proven to be able to reduce the impact of exchange rate fluctuations, maintain cash flow stability, increase profitability, and strengthen the company's competitiveness in the international market. In addition, international financial management strategies also contribute to the sustainability of export-import activities by helping companies adapt to changing global economic conditions and take advantage of opportunities available in international markets. Overall, the company's success in implementing an international financial management strategy shows that risk management and proper financial decision-making are important factors in achieving optimal financial performance and sustainable business growth. Therefore, companies need to continue to improve their ability to manage international financial aspects in order to face increasingly complex global challenges and maintain their position in international competition.
Analisis Kepuasan Konsumen Ditinjau dari Fitur Marketplace dan Pengalaman Belanja pada Pengguna Shopee di Kabupaten Purworejo
This study aims to examine the influence of service features and shopping experiences on Shopee customers' satisfaction, particularly among users in Purworejo Regency. This study employed a quantitative approach using a survey method. Data were collected by distributing questionnaires to 97 respondents selected through a purposive sampling technique. The collected data were analyzed using multiple linear regression, t-test, and F-test with IBM SPSS version 26. The results indicated that both service features and shopping experiences have a positive and significant influence on customer satisfaction, both partially and simultaneously. These findings suggest that well-designed marketplace features, such as ease of navigation, secure payment systems, and efficient transaction processes, combined with positive shopping experiences, play an important role in enhancing customer satisfaction. A satisfying shopping experience encourages customers to develop positive perceptions of the platform and increases the likelihood of repeated use and customer loyalty. Therefore, Shopee should continue to improve the quality of its digital services while maintaining a seamless and enjoyable shopping environment. This research contributes to the literature on E-commerce consumer behavior and can serve as evaluation material for the Shopee marketplace in developing strategies to improve customer satisfaction and maintain competitiveness in the digital marketplace.
Pengaruh Brand Image, Kualitas Produk, dan Sosial Media Marketing terhadap Keputusan Pembelian di Kopi Analogi Kota Banda Aceh
Competition in the coffee shop industry in Banda Aceh has continued to intensify along with the growing consumer preference for product quality, strong brand image, and the effectiveness of digital marketing through social media platforms. In this context, consumer purchase decisions serve as an important indicator to evaluate the success of the marketing strategies implemented. This study aims to analyze the influence of Brand Image, Product Quality, and Social Media Marketing on consumer Purchase Decisions at Kopi Analogi in Banda Aceh. This research employed a quantitative approach using an associative method. The sample consisted of 83 respondents selected through purposive sampling, with criteria including consumers who had made purchases at Kopi Analogi and were active social media users. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results revealed that Brand Image had a positive and significant influence on Purchase Decisions (t = 3.629; sig. = 0.001). Product Quality also showed a significant effect (t = 2.186; sig. = 0.033), as did Social Media Marketing (t = 4.541; sig. = 0.000). Simultaneously, the three variables had a significant influence on Purchase Decisions (F = 23.978; sig. = 0.000). The coefficient of determination (R²) was 0.564, indicating that 56.4% of the variation in Purchase Decisions could be explained by the three independent variables. The implication of this study suggests that business actors should strategically manage their brand image, maintain consistent product quality, and optimize the use of social media to enhance consumer purchase intention.
Pengaruh AI Marketing dan Live Shopping Experience terhadap Loyalitas Pelanggan Generasi Z di Kec. Karangsembung, Cirebon
The rapid development of digital technology has encouraged the adoption of AI Marketing and Live Shopping Experience as marketing strategies to enhance customer loyalty on e-commerce platforms, particularly TikTok Shop. However, studies examining the influence of these two variables on Generation Z customer loyalty in non-metropolitan areas remain limited. This study aims to analyze the effects of AI Marketing and Live Shopping Experience on the customer loyalty of Generation Z in Karangsembung District, Cirebon. A quantitative research approach was employed using a survey method involving 350 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed through multiple linear regression with SPSS. The findings indicate that AI Marketing has a positive and significant effect on customer loyalty. Likewise, Live Shopping Experience also has a positive and significant effect on customer loyalty. Simultaneously, AI Marketing and Live Shopping Experience significantly influence customer loyalty, with a coefficient of determination of 35.4%, while the remaining 64.6% is explained by other factors outside the research model. These findings suggest that AI-based personalization and interactive live shopping experiences enhance customer trust, satisfaction, and repurchase intentions, thereby strengthening customer loyalty. This study provides practical implications for businesses to optimize AI Marketing and improve the quality of Live Shopping as effective strategies for increasing Generation Z customer loyalty on TikTok Shop.
Sistem Purchase Order terhadap Efisiensi dan Pengendalian Pengadaan Barang Operasional
The Purchase Order (PO) system is an important component in the procurement of hotel operational goods because it functions as both an administrative document and an internal control tool that can maintain cost efficiency and minimize the risk of errors and fraud in purchase transactions. This study aims to analyze the implementation of the Purchase Order system implemented in the Finance Department of DoubleTree by Hilton Surabaya, evaluate its contribution to the efficiency and control of the procurement of operational goods, and identify the obstacles faced and the steps to solve them. The study used a descriptive method with a qualitative approach through participatory observation techniques and interviews with Purchasing, Cost Control, and Chef staff during a five-month internship period. The results of the study show that the PO system integrated with Supply Chain Management (SCM) is able to speed up the procurement administration process, support a balanced price comparison between price and quality, and strengthen control through a tiered approval mechanism by the Head of Department and Cost Control. However, obstacles are still found in the form of price or vendor input errors, approval delays, and sudden price changes from suppliers, which are overcome through document revisions, delegation of authority, and intensive coordination between parties. This research provides practical implications for hotel management in strengthening the accuracy of data input and emphasizing approval deadlines, as well as being a reference for further research on the application of technology-based PO systems in the hospitality industry.
Analisis Pengaruh Kompetensi Kepemimpinan terhadap Pengambilan Keputusan pada PT. Indomarco Prismatama Manado
Leadership is a key element in the smooth running of a company. Consequently, a leader’s competence will determine the direction the company takes. A competent leader is able to understand the situation and circumstances of the company they lead. They are also able to provide both guidance and motivation to those under their leadership. Furthermore, leadership competence will shape the decision-making process. The aim of this study is to determine the effect of leadership competence on decision-making at PT. Indomarco Prismatama Manado. The relevant research method employed was the correlational method, with a sample size of 50 participants selected using purposive sampling. The results of the data analysis indicate a functional relationship between the variable of organisational leadership competence and the variable of decision-making at PT Indomarco. In other words, the better a leader’s leadership competence, the greater the influence this will have on the decision-making process within the company. The functional relationship between the organisational leadership competence variable and the decision-making variable at PT Indomarco Prismatama Manado is positive. The correlation coefficient (r) is 0.687. The level of significance between the organisational leadership variable and the decision-making variable at PT Indomarco Prismatama Manado is quite significant. The determination of the organisational leadership competence variable on the decision-making variable at PT. Indomarco Prismatama Manado is quite significant at 0.471, or 47.10 per cent. This means that the leadership competence variable accounts for 47.10 per cent of the variation in decision-making. The remainder is influenced by other factors.
Sosiopreneurship Berbasis Inovasi Produk Lokal Kopi Daun Kelor Kelopi On Wheels
. Sociopreneurship has become a strategic concept in inclusive economic development in Indonesia, particularly in integrating social missions with sustainable business models. This article aims to examine the implementation of sociopreneurship at Kelopi On Wheels through the innovation of coffee made from Moringa oleifera leaves, which has proven to be able to increase community empowerment, especially women's farmer groups (KWT), and provide tangible socio-economic impacts for local communities. This research uses a descriptive qualitative approach with documentation study methods and in-depth interviews with the founder of Kelopi On Wheels as the main informant. The results of the study indicate that Kelopi On Wheels has succeeded in developing an innovative product based on local potential that combines coffee drink trends with a healthy lifestyle, while addressing social issues such as stunting and low nutritional consumption in the community. A strategic partnership with KWT Nglipar Village, Gunungkidul Regency, strengthens the inclusive value chain in the supply of raw materials. Despite facing challenges such as low consumer literacy and market preference for conventional coffee, the social innovation promoted by Kelopi On Wheels serves as a relevant and replicable sociopreneurship model in the context of community-based economic development.
Analisis Strategi Lead Generation dalam Optimalisasi Customer Acquisition Cost (CAC) pada Digital Marketing Scuto Paint
This study analyzes lead generation strategies in optimizing Customer Acquisition Cost (CAC) in Scuto Paint’s digital marketing within the Indonesian automotive car care industry. The increasingly competitive digital ecosystem requires companies not only to increase the number of leads but also to improve lead quality in order to maintain efficient customer acquisition costs. This study employs a literature review method with a descriptive-analytical approach by examining scientific literature related to digital marketing, lead generation, CAC, lead scoring, Conversion Rate Optimization (CRO), Search Engine Optimization (SEO), and artificial intelligence-based marketing technologies. The findings indicate that content marketing, social media utilization, WhatsApp integration, predictive lead scoring, and the combination of SEO, SEM, and Generative Engine Optimization (GEO) contribute to improving lead quality while reducing customer acquisition costs. In addition, CRO, retargeting, and data analytics support marketing effectiveness and customer experience. The study concludes that CAC optimization is achieved not only through reducing promotional costs but also through data-driven marketing strategies, effective resource allocation, and integrated digital customer experiences to sustain business competitiveness in the digital era.
Pengaruh Fear Of Missing Out Dan Hedonic Shopping Motivation Terhadap Post-Purchase Dissonance Dengan Impulse Buying Pada Generasi Z Pengguna Tiktok Shop
Penelitian ini dilatarbelakangi oleh pesatnya perkembangan social commerce pada platform TikTok Shop, yang mendorong perubahan perilaku konsumsi Generasi Z menjadi lebih impulsif dan berpotensi menimbulkan Post-Purchase Dissonanace. Penelitian ini bertujuan menganalisis pengaruh Fear of Missing Out dan Hedonic Shopping Motivation terhadap Post-Purchase Dissonance dengan Impulse Buying sebagai variabel mediasi. Penelitian ini menggunakan teori Stimulus-Organism-Response (S-O-R) dengan metode penelitian menggunakan pendekatan kuantitatif melalui survei kuesioner pada Generasi Z pengguna TikTok Shop di Indonesia dengan teknik purposive sampling dan analisis SEM-PLS. Hasil menunjukkan bahwa seluruh variabel positif signifikan serta Impulse Buying mmemediasi hubungan antar variabel. Temuan ini menegaskan bahwa dorongan emosional dapat meningkatkan pembelian impulsif yang berujung pada penyesalan pasca pembelian.
Peran Kesiapan Berwirausaha dalam Memediasi Pengaruh Praktik Kewirausahaan terhadap Minat Berwirausaha Siswa SMK
This study aims to analyze the mediating role of entrepreneurial readiness in the relationship between entrepreneurial practice and entrepreneurial interest among students of SMK Negeri 3 Jakarta. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The population consisted of students from grade X, XI, and XII of the Office Administration and Business Services program, with 118 students selected through proportionate stratified random sampling. Data were collected via Likert-scale questionnaires. Results indicate that: (1) entrepreneurial practice positively and significantly affects entrepreneurial readiness (β = 0.661; p = 0.000); (2) entrepreneurial practice does not directly and significantly affect entrepreneurial interest (β = 0.204; p = 0.059); (3) entrepreneurial readiness positively and significantly affects entrepreneurial interest (β = 0.594; p = 0.000); and (4) entrepreneurial practice positively and significantly affects entrepreneurial interest through entrepreneurial readiness as a full mediator (β = 0.392; p = 0.000). These findings suggest that increasing students' entrepreneurial interest cannot occur directly through practice alone, but requires that practical experience first be internalized into personal readiness.
Determinan Pertumbuhan Ekonomi 34 Provinsi di Indonesia Tahun 2015-2022
Economic growth is an important indicator of regional development performance. This study aims to analyze the conditions of economic growth, foreign direct investment (FDI), labor, the Gini ratio, and the Human Development Index (HDI) across 34 provinces in Indonesia during 2015–2022, as well as to examine the influence of these variables on economic growth. The study employs secondary panel data obtained from Statistics Indonesia (BPS) and related institutions. Data were analyzed using descriptive statistics and panel data regression. Model selection was conducted through the Chow, Hausman, and Lagrange Multiplier tests, which identified the Fixed Effect Model (FEM) as the most appropriate estimation model. The results indicate that FDI has a positive but insignificant effect on economic growth. Labor and HDI have positive and significant effects, suggesting that employment opportunities and improvements in education, health, and living standards contribute to regional economic growth. The Gini ratio also shows a positive and significant relationship with economic growth during the study period. Simultaneously, FDI, labor, the Gini ratio, and HDI significantly influence economic growth, indicating that these variables collectively explain variations in regional economic performance across Indonesian provinces.
Pengaruh Customer Experience Dan Product Uncertainty Terhadap Repurchase Intention Dengan Perceived Value Sebagai Variabel Mediasi Pada Konsumen Blind Box E-Commerce Di Surabaya
Perkembangan ekonomi digital dan meningkatnya tren konsumsi berbasis pengalaman telah mendorong munculnya fenomena blind box di kalangan konsumen muda, khususnya Generasi Z. Produk ini menawarkan sensasi kejutan dan ketidakpastian yang membentuk pengalaman emosional unik bagi konsumennya. Penelitian ini bertujuan untuk menganalisis pengaruh customer experience dan product uncertainty terhadap repurchase intention dengan perceived value sebagai variabel mediasi pada konsumen blind box di Kota Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Sampel penelitian berjumlah 200 responden yang dipilih melalui teknik purposive sampling dengan kriteria konsumen Generasi Z yang pernah membeli blind box di E-commerce. Pengumpulan data dilakukan melalui kuesioner daring menggunakan skala bipolar adjective, dan data dianalisis menggunakan metode SEM-AMOS. Hasil penelitian menunjukkan bahwa customer experience berpengaruh positif dan signifikan terhadap repurchase intention, namun berpengaruh negatif dan signifikan terhadap perceived value. Sementara itu, product uncertainty berpengaruh positif dan signifikan terhadap perceived value serta repurchase intention. Selain itu, perceived value berpengaruh positif dan signifikan terhadap repurchase intention. Hasil uji mediasi menunjukkan bahwa perceived value memediasi secara parsial pengaruh product uncertainty terhadap repurchase intention serta memediasi secara parsial pengaruh customer experience terhadap repurchase intention dengan arah mediasi negatif. Penelitian ini memberikan implikasi bahwa pelaku bisnis blind box perlu memperkuat pengalaman konsumen dan mengelola ketidakpastian produk secara tepat agar meningkatkan nilai yang dirasakan dan mendorong pembelian ulang.
Formulasi Strategi Peningkatan Kompetensi Petani melalui Program “Temu Bisnis Tani” di Kabupaten Sukabumi dengan Analisis Swot
This study aims to formulate strategic recommendations for improving farmers’ competencies in Sukabumi Regency through the implementation of the Temu Bisnis Tani (Farm Business Meeting) Program using a SWOT analysis approach. The research was motivated by the low quality of human resources in the agricultural sector, particularly in terms of technical skills, managerial capabilities, entrepreneurship, and digital literacy. The Temu Bisnis Tani Program serves as a strategic platform to strengthen collaboration between farmers and agribusiness actors, expand market networks, and facilitate knowledge transfer. A descriptive qualitative method was employed, involving in-depth interviews, field observations, and document analysis, which were integrated into IFAS and EFAS matrices to determine the program’s strategic position. The results indicate that the IFAS score (3.48) and EFAS score (3.10) place the program in Quadrant I (SO strategy – aggressive), demonstrating strong internal capabilities and significant external opportunities. Recommended strategies include increasing the frequency and scope of Temu Bisnis Tani activities, integrating digital agriculture technologies, strengthening farmer group institutions, and expanding partnerships with private sector stakeholders. The study concludes that enhancing farmers’ competencies requires not only technical interventions but also managerial development, entrepreneurial capacity building, and improved market access to support a productive, adaptive, and sustainable agricultural system.
Pengaruh Pajak Kendaraan Bermotor Dan Investasi Terhadap Pendapatan Asli Daerah Menurut Kabupaten/Kota Di Sumatera Utara
Studi ini menelaah kontribusi Pajak Kendaraan Bermotor dan tingkat investasi terhadap besaran Pendapatan Asli Daerah (PAD) di kabupaten dan kota Provinsi Sumatera Utara sepanjang tahun 2009–2024. Metode penelitian bersifat kuantitatif dengan penerapan regresi linier berganda untuk mengidentifikasi hubungan pengaruh antar variabel penelitian. Data sekunder diperoleh dari Badan Pusat Statistik, publikasi pemerintah daerah, dan institusi terkait lainnya. Dalam kerangka analitis, PAD berfungsi sebagai variabel dependen, sementara Pajak Kendaraan Bermotor dan investasi dimasukkan sebagai variabel independen. Temuan empiris memperlihatkan bahwa investasi berpengaruh positif dan signifikan terhadap PAD, dengan probabilitas 0,0020. Begitu pula, Pajak Kendaraan Bermotor menunjukkan pengaruh positif signifikan terhadap PAD dengan nilai signifikansi one‑tailed sebesar 0,0472. Ketika diuji secara bersama, kedua variabel bebas tersebut secara signifikan menjelaskan variasi PAD, yang ditunjukkan oleh Prob(F‑statistic) = 0,000198. Nilai R² sebesar 73,06% mengindikasikan bahwa 73,06% variasi PAD dapat dijelaskan oleh kedua variabel tersebut, sedangkan 26,94% variasi lainnya berasal dari faktor lain yang tidak tercakup dalam model penelitian. Implikasi dari hasil ini adalah bahwa penguatan kebijakan pemungutan pajak daerah dan upaya meningkatkan investasi menjadi instrumen penting dalam memperkuat kapasitas fiskal dan kemandirian keuangan daerah di Sumatera Utara.
Pengaruh Program Magang, Soft Skill, dan Minat Kerja terhadap Kesiapan Kerja Mahasiswa Indonesia Banking School
Abstract. This study aims to analyze the influence of internship programs, soft skills development, and work interest on the work readiness of students at STIE Indonesia Banking School, Class of 2022. Work readiness is an important aspect that helps students prepare for the transition from higher education to the professional world. This research employed a quantitative approach using data collected through questionnaires distributed to students who had participated in internship programs. A total of 31 respondents were involved in the study, and the data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that internship programs and soft skills development have a positive and significant effect on students’ work readiness. Internship experiences provide opportunities for students to gain practical knowledge, understand workplace culture, and develop professional competencies. Meanwhile, soft skills development supports communication, teamwork, leadership, and problem-solving abilities that are needed in the workplace. In contrast, work interest does not have a significant effect on work readiness. These findings suggest that practical experience and soft skills play a more important role in preparing students for employment than work interest alone.
Integrating Prophetic Leadership into Modern Strategic Agility: A Literature Synthesis for Sharia-Based Organizations in the Digital Era
This study presents a comprehensive synthesis regarding the integration of prophetic leadership models into modern strategic agility frameworks for sharia-based organizations navigating the digital era. The introduction emphasizes the urgency of the research, driven by massive digital disruption that demands organizations to respond to market dynamics swiftly without compromising ethical principles and sharia compliance. The method explains the systematic literature review approach applied to select, review, and extract data from high-reputability literature indexed in Scopus, Web of Science, and Sinta databases. The theoretical framework analyzes contemporary strategic agility concepts alongside Islamic epistemology. The results describe that the integration of prophetic values functions as a crucial catalyst in managing digital transformation holistically and avoiding technocentric biases. The analysis and discussion examines these findings against contemporary meta-capability theories, revealing that integrating Siddiq and Amanah values significantly strengthens leadership unity and builds virtual integrity. Furthermore, the Fathanah value is identified as an essential driver for strategic sensitivity that generates pedagogical and operational discretion, while the Tabligh value facilitates effective omnichannel advocacy. This synthesis produces a hybrid governance design and a highly resilient Digital Prophetic Leadership framework. The conclusion contains the formulation that the application of prophetic leadership on digital platforms successfully balances technological innovation with theological mandates, ultimately producing entities that are agile, resilient, and comprehensively ethical.
Implementasi PMK Nomor 186/PMK.03/2022 dalam Penghitungan Kembali Pajak Masukan pada PT. X Pasuruan Tahun 2025
A Taxable Enterprice (Pengusaha Kena Pajak/PKP) that carries out supplies subject to Value Added Tax (VAT) as well as supplies granted VAT exemption facilities faces challenges in detemining the amount of input VAT that can be credited in accordance with tax regulations. This condition requires a recalculation of input VAT as stipulated in Minister of Finance Regulation Number 186/PMK.03/2022, so that tax crediting is carried out accurately and in line with the characteristics of the company’s transactions. This study aims to examine how the recalculation of previously credited input VAT is carried out in accordance with PMK Number 186/PMK.03/2022, and how this affects the company’s profit and loss for 2025. The study employs a qualitative approach with a case study design, involving three informants directly involved in the company’s tax management. Data were abtained throught observation, interview, and documnetation. The results show that PT. X prefers to separate input VAT directly based on this actual use, rather than applying the propotional crediting guidline and the separation of shared costs, as this method is considered more suitable to the company’s operational conditions. Input VAT that cannot be credited is chaged as an expense, thereby reducing the reported profit. These findings underscore the need for a more structured tax invoice classification system, so that input VAT crediting can be carried out more accurately.
Peranan Disperindag Kab. Malang terhadap Pemasaran dan Peningkatan Omset Batik Sengguruh
Creative economy-based Small and Medium Industries (SMEs) play a vital role in driving regional economic growth, job creation, and preserving local culture. However, batik SMEs still face various obstacles, such as limited market access, low digital technology utilization, and fluctuating sales turnover. This study aims to analyze the role of the Malang Regency Department of Industry and Trade (Disperindag) in increasing marketing reach and sales turnover for Sengguruh Batik SMEs. The study used a qualitative descriptive approach with data collection techniques through semi-structured interviews, observation, and documentation. Research informants included Sengguruh Batik owners and Malang Regency Department of Industry and Trade officials involved in SME development. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that Disperindag plays a role as a facilitator, regulator, and catalyst through training, digital marketing, exhibition facilitation, business legality assistance, promotion of superior regional products, and local batik shopping programs. The program expanded marketing reach through websites, e-catalogs, marketplaces, social media, and physical stores, and increased Batik Sengguruh's sales turnover from approximately IDR 20–30 million to IDR 30–50 million per month. These findings confirm that synergy between local governments and small and medium enterprises (SMEs) can increase the competitiveness of local culture-based businesses and serve as the basis for policy recommendations for strengthening SMEs focused on digital transformation and the sustainability of the creative economy.
Equalisasi PPN atas Penjualan Ekspor dan Implikasinya terhadap Laba Sebelum Pajak PT X Tahun 2025
This study analyzes the impact of differences in the recognition of export sales transactions on the determination of net profit before tax at PT X. Descriptive qualitative method is used to examine in depth the difference in export sales value between accounting standards and tax regulations. Data collection was carried out through observation techniques, interviews as well as documentation of financial statements and export sales documents. The analysis focuses on the implications of the difference between the Bill of Lading reference document and the PEB and the use of the foreign exchange conversion rate between the Central Exchange Rate of Bank Indonesia and the Minister of Finance Rate. The results of the study show that there is a nominal difference in export sales between the profit and loss statement and the VAT return. The use of accounting data results in a greater net profit value compared to the tax reference. This study concludes that proper and periodic reconciliation of export sales is very important to minimize the risk of fiscal differences and ensure the accuracy of the company's financial statements.
Pengaruh User-Generated Content (UGC) Tiktok terhadap Minat Beli Konsumen : pada UMKM Legendaris Es Krim Pokat Au di Tebing Tinggi
TikTok's rise as a dominant short-form video platform has created new channels through which User-Generated Content (UGC) influences consumer behavior. This study investigates the effect of TikTok UGC on purchase intention toward Es Krim Pokat Au, a heritage culinary micro-enterprise in Tebing Tinggi, North Sumatra—a context underrepresented in existing UGC literature dominated by fashion and cosmetic studies in metropolitan markets. A causal-quantitative design was adopted, with data collected from 96 purposively selected TikTok users who had been exposed to UGC content about this product. Instruments were validated using Pearson Product Moment (r table = 0.355; all items valid) and shown to be reliable (Cronbach's Alpha: X = 0.818, Y = 0.791). Residuals were normally distributed (Monte Carlo Sig. = 0.427 > 0.05). Simple linear regression via IBM SPSS 25 revealed a significant positive effect of UGC on purchase intention (β = 0.693; t = 9.380; p = 0.000 < 0.05; R² = 0.483). These findings confirm that authentic, visually appealing, and culturally relevant UGC serves as a cost-effective promotional mechanism for traditional culinary micro-enterprises targeting digital-native consumers.
Strategi Komunikasi Kepemimpinan Ketua KPSDM dalam Membangun Motivasi Kerja untuk Meningkatkan Kinerja Karyawan di Hotel S Jakarta
Leadership communication strategies are essential for fostering employee motivation and improving organizational performance. This study aims to analyze the leadership communication strategy implemented by the Head of KPSDM in enhancing employee motivation and performance at Hotel S Jakarta. A qualitative approach with a case study design was employed. Data were collected through semi-structured interviews and documentation, with the Head of KPSDM serving as the key informant. Data validity was ensured through source triangulation, while analysis involved data reduction, data display, and conclusion drawing. The findings reveal that the Head of KPSDM applies communication strategies through regular meetings, direct and online communication, continuous monitoring, and performance evaluation. Communication functions not only to deliver information but also to strengthen coordination, supervision, and work control. Furthermore, employee motivation is enhanced through guidance, constructive feedback, problem-solving support, and appreciation for successfully completed tasks. Continuous evaluation and reward systems also contribute to improving employee discipline, teamwork, and the achievement of organizational targets. The study concludes that effective leadership communication significantly strengthens work motivation and supports improved employee performance, highlighting its strategic role in achieving organizational objectives and maintaining sustainable organizational effectiveness.