Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pusat dan Periphery: Pengaruh Pendapatan Daerah, Belanja Modal, Belanja Pegawai terhadap Akuntabilitas Pelaporan Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Sumatera Selatan

Adelia Putri Yulna — 2025-09-02

The purpose of the study was to test and analyze the effect of local revenue, capital expenditure, employee expenditure on the accountability of financial reporting of district/ city local governments in South Sumatra Province during the period 2013-2022. The data used in this study are secondary data with a research sample of 15 regencies / cities in South Sumatra Province. This study uses quantitative analysis techniques with panel data regression analysis tools. The results of this study (1) Regional income, capital expenditure and employee expenditure have a positive and significant effect on the Accountability of Regional Financial Statements (2) Regional income, capital expenditure and employee expenditure simultaneously affect the Accountability of Regional Financial Statements.

Keywords: Regional Revenue, Capital Expenditure, Employee Expenditure

Pengaruh Influencer Marketing, Kualitas Konten, dan Diskon Harga Terhadap Keputusan Pembelian Lozy Hijab dengan Self Control Sebagai Variabel Moderasi

Siti Aisyah — 2025-09-02

This study aims to test and analyze the influence of influencer marketing, content quality, and discounts on Lozy HIjab purchasing decisions moderated by self-control. The method in this study uses a causal quantitative method. The sampling technique in this study is the Non-Probability and Purposive sampling methods. The number of samples using the Slovin formula and there are 220 respondents. In this study, data was obtained from distributing online questionnaires. The data analysis technique uses the Partial Least Square Structural Equation Modeling (PLS-SEM) technique. The results of the study indicate that the variables of content quality and discounts have a positive and significant effect on purchasing decisions. While the influencer marketing variable has no effect on purchasing decisions. And self-control can significantly moderate the effect of discounts on purchasing decisions.

Kaywords: Influencer marketing, content quality, price discount, self control, purchasing decision

Pengaruh Kepercayaan Wajib Pajak, Transparansi Pajak, dan Efektivitas Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi

Fitri Erliya Wati — 2025-09-02

The purpose of this study is to examine how individual taxpayer compliance is influenced by taxpayer trust, tax transparency, and system efficiency at KPP Pratama Surabaya Sukomanunggal. The research uses a quantitative approach with an explanatory method, involving 100 non-employee individual taxpayers selected using the accidental sampling technique. A sample of 100 taxpayers with a 10% margin of error was selected using Slovin's methodology. A Likert scale questionnaire is one tool used to gather data, while SmartPLS 4.0 software is used to evaluate the results using the PLS-SEM approach. The results of the study show that tax openness and the efficiency of the tax system have a positive and large influence on taxpayer compliance, whereas taxpayer trust has a positive but negligible effect. These findings indicate that system factors and information transparency are more dominant in influencing compliance compared to perceptions of institutions.

Peran Teori Budaya Organisasi dalam Meningkatkan Motivasi Dan Kinerja Karyawan di PT Ferron Par Pharmaceuticals

Umi Fajriyah — 2025-09-02

This research investigates how organizational culture theory influences employee motivation and performance at PT Ferron Par Pharmaceuticals. All the values, norms, and practices embraced by each member of the organization are referred to as 'organizational culture,' and this can affect performance and work behavior. Organizational culture theory helps us understand how elements like leadership, communication, core values, and employee engagement can create a supportive work environment. This study shows that a strong organizational culture aligned with company values can enhance employee motivation, increase their sense of belonging to the company, and help them achieve their work targets more effectively. At PT Ferron Par Pharmaceuticals, a cooperative, creative, and quality-oriented work culture has proven to improve productivity and employee satisfaction. Thus, understanding and effectively managing organizational culture becomes a strategic factor in the development of human resources and the achievement of company goals. Therefore, a good understanding and management of organizational culture is an important strategic component to enhance human resources and achieve company objectives.

Pengaruh Literasi Keuangan, Lifestyle Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan

Andhika Bagas Prasetya — 2025-09-02

Financial behavior is a person's ability to manage planning, budgeting, checking, managing, controlling, searching for and storing daily financial funds. One of the factors that influences financial behavior is knowledge of financial literacy. Financial literacy is the ability to make accurate judgments and make effective decisions about the use and management of free time. A hedonistic lifestyle is a person's lifestyle whose activities are seeking pleasure in life, spending time outside the home to have fun with friends, likes to buy unnecessary things, and always wants to be the center of attention around them. The author's goal is to determine the effect of financial literacy, hedonistic lifestyle and personal financial attitudes on financial behavior in students of the management study program, Faculty of Economics, class of 2020. The number of samples in this study was 100 students. The analysis technique in this study used multiple linear regression, determination of multiple correlations, t-test and F-test. The results of this study indicate that financial literacy (X1) has a significant effect on financial behavior (Y). Hedonistic lifestyle (X2) has no effect on financial behavior (Y). Personal financial attitudes (X3) have a significant effect on financial behavior (Y). Financial literacy, hedonistic lifestyle, and personal financial attitudes simultaneously have a significant influence on financial behavior.

Efek Moderasi Religiusitas pada Pengaruh Love of Money, Money Ethics, dan Ketidakpercayaan Kepada Fiskus Terhadap Tax Evasion

Salma Indah Safitri — 2025-09-02

Tax evasion is one of the factors causing suboptimal tax revenue in Indonesia. This phenomenon is caused by psychological and ethical factors such as love of money, money ethics, and distrust of the tax authorities that encourage taxpayers to resist tax. This study aims to determine the moderating effect of religiosity on the influence of the love of money, money ethics, and distrust of the tax authorities on tax evasion. The study used a quantitative approach with a population of students from the Faculty of Economics and Business, Accounting Study Program, Dian Nuswantoro University, Semarang. The sampling technique used purposive sampling with data analysis through descriptive tests, data instrument tests, and moderate regression analysis (MRA). The study results showed that love of money, money ethics, and distrust of the tax authorities significantly affected tax evasion. Religiosity was shown to moderate the three relationships, where a high level of religiosity can reduce the tendency of tax evasion and increase ethics regarding money. This study contributes to understanding the factors that influence tax evasion behavior and emphasizes the role of spiritual values in tax compliance.

The Influence of Organizational Climate, Technical Competence, and Work Motivation on Employee Performance at the Population Control, Family Planning, Women's Empowerment, and Child Protection Offices Boyolali Regency

Heni Widihastuti — 2025-09-02

This study seeks to examine and assess the impact of organizational environment, technical competence, and work motivation on employee performance at the Population Control, Family Planning, Women's Empowerment, and Child Protection Offices. The study design employs a causal quantitative methodology to ascertain the impact of the examined factors. The data collecting instrument employs validated and reliable questionnaires delivered to staff of the Population Control, Family Planning, Women's Empowerment, and Child Protection Offices. The sample analyzed in this research comprised 70 workers. This study used a saturation sampling strategy, utilizing all members of the population as samples. Data analysis was conducted via SPSS 26. The study's results indicate that the organizational atmosphere positively and significantly affects employee performance. Technical proficiency exerts a favorable and substantial impact on employee performance. Work motivation has a favorable and substantial impact on employee performance.

Pengaruh Literasi Keuangan, Financial Technology, dan Motivasi Utilitarian Terhadap Pengelolaan Keuangan Mahasiswa

Eka Fitri Nurjannah — 2025-09-02

This study examines the effects of financial literacy, financial technology, and utilitarian motivation on student financial management using explanatory quantitative methods. Research subjects were Accounting students at UPN "Veteran" East Java batches 2021-2022, with 88 respondents from 713 students through Slovin formula and simple random sampling. Data collected via Google Form questionnaires using Likert scale, analyzed with PLS-SEM SmartPLS 4.0. Results show financial literacy and financial technology significantly positively affect student financial management, while utilitarian motivation is insignificant. According to Theory of Planned Behavior, rational utilitarian considerations are insufficient to drive students' actual actions due to behavioral control perception and subjective norm influences.

Pengaruh Konten Media Sosial Instagram Dealer Honda Jakarta Center dan Ulasan Pelanggan pada Google Review Terhadap Keputusan Pembelian Melalui Kepercayaan Pelanggan pada Bengkel HJC Retail

Zuhria Nirahai — 2025-09-02

This study aims to measure the influence of social media content and customer reviews on purchase decisions through trust as an intervening variable. The total number of respondents in this study is 108 individuals who are customers of the Honda Jakarta Center workshop, have Instagram accounts, and follow the official Instagram account of Honda Jakarta Center. Data analysis in this research was conducted using the PLS 3.0 tool. The results of the study indicate that social media content influences trust, customer reviews influence trust, social media content influences purchase decisions, customer reviews influence purchase decisions, and trust mediates the relationship between both social media content and customer reviews with purchase decisions.

Analisis Kebijakan Luar Negeri Rusia: Pembangunan Pangkalan Militer di Laut Merah 2020-2025

Nahar Maulana Maarif — 2025-09-02

Russia's plan to establish a military base in the Red Sea region through the coast of Sudan is one of the geopolitical and foreign policy developments in international dynamics experiencing a significant surge. Since the meeting between then Sudanese President Omar Al-Bashir and Russian President Vladimir Putin in Sochi in November 2017, Russia's aspirations in the Red Sea region have increased. Russia has continued its efforts to penetrate the Red Sea region in various ways, seeking logistical and legal loopholes, forming alliances with countries such as Turkey, and putting pressure on the Gulf states, especially Saudi Arabia, while exploiting and complicating the situation. To analyze the dynamics of Russian foreign policy in the Red Sea, the author uses the Foreign Policy Decision Making Theory proposed by William D. Coplin in his work entitled “Foreign Policy Decision-making”, that in the process of formulating foreign policy, there are at least three basic factors that are taken into consideration by policy makers Domestic Politics, Economic and Military Capability, and International Context. In making this decision, the Russian President considered several things such as positive support from domestic policy influencers, Russia's economic independence, and the presence of the Russian military, either under Wagner or the Ministry of Defense in Sudan. With the inauguration of the construction of Russian military bases in Sudan, Russia can expand its geopolitical influence in the Red Sea region, in line with its foreign policy objectives to create a balance of power with Western powers in the Middle East.

Pengaruh Brand Image dan Electronic Word of Mouth Terhadap Niat Beli Mobil Honda dengan Sikap Konsumen Sebagai Variabel Moderasi

Siska Anzelin — 2025-09-02

This study examines the influence of brand image and electronic word of mouth (e-WOM) on purchase intention of Honda Cars, with consumer attitude as a moderating variable. Using a quantitative approach, data were collected from 140 respondents through questionnaires. The analysis technique used is SEM-PLS with SmartPLS 4.0. The results show that brand image and e-wom positively and significantly influence purchase intention. Consumer attitude does not significantly moderates the relationship between brand image and purchase intention, nor does it significantly moderate the relationship between e-Wom and purchase intention. The findings suggest that managing digital reputation and enhancing consumer perceptions are vital for increasing Honda’s market share.

Analisis Rasio Fundamental dan Good Corporate Governance (GCG) Terhadap Profitabilitas

Amalia Rosdianti — 2025-09-02

The profitability of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 was examined using fundamental ratios that could potentially have an impact. Financial ratio analysis is crucial for companies to assess and enhance their profitability in the future. This study considers capital structure, liquidity ratio, activity ratio, and company growth rasio as a fundamental indicators. It also explores how profitability is influenced by good corporate governance disclosure. Five hypotheses were developed to test the impact of fundamental analysis and good corporate governance disclosure on profitability. The study use causal approach and is tested using multiple linear regression analysis. Out of a total population of 112 mining companies, 56 were selected as research samples based on purposive sampling. The regression results indicate that, individually, liquidity and corporate governance disclosure do not significantly affect profitability. However, activity, and company growth each have a significant positive impact on profitability. Meanwhile, only capital structure show a significantly negative value on profitability.

Pengaruh Leverage, Size, Growth dan Profitabilitas Terhadap Nilai Perusahaan

Vany Febri Rianti — 2025-09-02

This research was conducted with the aim of seeing the results of partial tests on how leverage, size, growth, and profitability impact firm value. This study uses debt to equity ratio to assess leverage, LN total assets to measure size, net profit after tax to measure growth, and net profit margin to measure profitability in this study as independent variables. Firm value is proxied by stock price to book value as the dependent variable. The study focused on a population of 67 infrastructure entities listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a causal relationship with a purposive sampling technique, namely sampling with certain criteria. There were 78 samples from 26 entities after being eliminated based on sample criteria. This research uses a multiple linear regression analysis method. Data processing carried out shows that leverage, size, and profitability have a partial effect on firm value. While firm value is not partially affected by growth.

Kualitas Kehidupan Kerja Petugas Unit Apron Movement Control di Bandar Udara Mopah Merauke

Walid Jumlad — 2025-09-02

This study aims to examine the quality of work life of Apron Movement Control (AMC) officers at Mopah Merauke Airport. The research focuses on four aspects: career development, problem-solving methods, work facilities, and compensation, based on Cascio’s theory (2003). The study employs a qualitative method, conducting interviews with six employees, both civil servants (ASN) and contract workers, to understand their working conditions. The results show that civil servant employees feel fairly satisfied with their quality of work life. They have clear career paths, problem-solving is approached in a familial manner, work facilities are adequate, and the compensation received is considered appropriate. These four factors contribute to their satisfaction and loyalty to the workplace. In contrast, contract employees experience inequality in terms of career development opportunities and compensation, even though their job responsibilities are the same as those of civil servants. This unfairness lowers their work motivation and causes a desire to resign. Limited access to training and a lack of recognition also hinder improvements in their quality of work life. Based on these findings, this study recommends a review of internal policies, particularly regarding career development and the compensation system for non-civil servant employees. The goal is to create a more balanced work fairness and foster a more positive and productive working environment at the AMC Unit of Mopah Merauke Airport.

Pengaruh Green Finance dan Profitabilitas Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Moderasi

Nurul Ifadhoh — 2025-09-02

This study analyzes the effect of Green Finance and profitability on firm value with Good Corporate Governance (GCG) as a moderating variable. In the context of globalization, firm value reflects financial performance and market perceptions of a company's capabilities. The method used is a quantitative approach with panel data analysis, using secondary data from the annual reports of companies listed on the Indonesia Stock Exchange during 2020-2023. The results indicate that Green Finance does not significantly influence corporate value, while profitability has a positive effect. GCG, as a moderating variable, is not sufficiently strong to moderate the influence between Green Finance and profitability on corporate value. These findings emphasize the need for further evaluation of the effectiveness of implementing Green Finance and GCG in creating corporate value recognized by the market.

Pengaruh Pengalaman Magang, Pengetahuan dan Kesadaran Finansial terhadap Preferensi Mahasiswa terhadap Lembaga Keuangan Syariah.

Alfitri Wulandari — 2025-09-02

This study aims to analyze the influence of internship experience, knowledge and financial awareness on the preferences of Islamic financial institutions (student study of the Faculty of Economics and Islamic Business, Qomaruddin University, Gresik) in choosing Islamic financial institutions. This background is based on the importance of the role of the younger generation as potential customers and workers in the development of the Islamic financial industry in Indonesia. This study uses a quantitative approach with a survey method through a questionnaire to 50 respondents selected by purposive sampling. Data analysis was carried out using multiple linear regression. The results of the study indicate that partially, internship experience, knowledge and financial awareness each have a significant effect on the preferences of Islamic financial institutions. Simultaneously, the three variables also have a significant effect on student preferences. These findings are expected to be input for educational institutions, Islamic financial institutions, and related parties in increasing literacy and interest of the younger generation in the Islamic financial sector.

Pengaruh Produk dan Harga Terhadap Minat Beli Ulang dengan Kepuasan Sebagai Variable Intervening pada Catering Pondok Harmony di Kabupaten Sanggau

Feby Kusuma — 2025-09-02

The purpose of this study was to determine the effect of product and price on customer satisfaction and repurchase intention at Pondok Harmony Catering in Sanggau Regency. This study is an associative study. The population in this study were all consumers of Pondok Harmony Catering, with a sample of 100 people. The sampling technique used was purposive sampling. The data analysis technique used in this study was structural equation modeling (SEM). The results showed that the product variable had a positive and significant effect on satisfaction while the product had a positive but insignificant effect on repurchase intention. The price variable had a positive but insignificant effect on satisfaction while the price variable had a positive and significant effect on repurchase intention. The satisfaction variable had a positive and significant effect on repurchase intention. The product variable had a positive and significant effect on repurchase intention through satisfaction and the price variable had a positive and significant effect on repurchase intention through satisfaction.

Pengaruh Model Pembelajaran Problem Based Learning Terhadap Hasil Belajar Siswa pada Materi Pembangunan dan Pertumbuhan Ekonomi Kelas XI MA. Muallimin Univa Medan Tahun Pelajaran

Nurhalija Pasaribu — 2025-09-02

This study aims to determine the effect of the problem-based learning model on students’ learning outcomes in the topic of economic development and growth in grade XI at MA Muallimin UNIVA Medan. The background of this research is the low student learning outcomes in economics, particularly on the topic of development and economic growth, which is caused by the lack of variation in teaching methods and limited student interaction. This research uses a true experimental design. The experimental design applied is the posttest-only control design. The research sample consists of grade XI students divided into an experimental class and a control class. The research instruments used were pretest and posttest. Data analysis techniques included normality test, homogeneity test, and hypothesis testing (t-test). The results show that the application of the problem-based learning model significantly improved students’ learning outcomes, with an average score in the experimental class of 68.33, which was higher than that of the control class, which scored 59.57. The research results showed an Fcount < Ftable value, namely 1.15 < 2.00. The hypothesis test results showed a significance value (2-tailed) of 0.002 < 0.05, which means H0 is rejected and Ha is accepted. This indicates that the problem-based learning model has an effect on students’ learning outcomes in the topic of economic development and growth. The conclusion of this study is that the problem-based learning model has a positive and significant effect on improving students’ learning outcomes in the topic of economic development and growth for grade XI students at MA Muallimin UNIVA Medan in the academic year 2024/2025.

Pengaruh Affiliate Marketing, Live Shopping, Price Discount terhadap Impulse Buying Produk Hanasui di E-Commerce Shopee: Studi pada Generasi Z di Surabaya

Riska Nur Khaula — 2025-09-02

The development of digital technology has driven significant changes in consumer behavior, particularly in online shopping activities. Generation Z, as active e-commerce users, shows a high tendency for impulse buying, especially in purchasing skincare products. The purpose of the research is to analyze whether affiliate marketing, live shopping, and price discounts influence the impulse buying of Hanasui products on Shopee. The method used falls under quantitative research with an associative causal study. The population used in this study consists of followers of the Hanasui Official Shop on Shopee, with a total of 96 respondents. The sampling technique used was non-probability sampling, which falls under purposive sampling. Based on the research results, it is concluded simultaneously that affiliate marketing, live shopping, and price discounts have a significant influence on the impulse buying variable. Partially, affiliate marketing and live shopping have been proven to significantly and positively influence impulse buying, whereas the price discount variable has been shown to have no effect.

Determinan Environmental, Social, and Governance (ESG) Reporting Perusahaan di Indonesia: Perspektif Teori Sustainability

Sri Astuti Lelani Putri — 2025-09-02

This study examines the relationship between green innovation, company size, and leverage on ESG Reporting in companies in Indonesia with a sample of 53 companies. Green Innovation is measured based on the number of green patents held by the company as a tangible indicator of commitment to sustainability, company size is measured using the natural logarithm of total assets, while leverage is measured based on the company's ability to pay off debts using its own capital. The results of the study indicate that green innovation has a positive effect on ESG Reporting, company size has no effect, and leverage has a negative effect. This finding is supported by sustainability theory, which emphasizes the importance of integrating environmental, social, and governance aspects into corporate strategies. Green innovation aligns with the principles of sustainability as it reflects a commitment to environmental preservation. The lack of influence from company size indicates that sustainability is more determined by the values and strategies of the company, rather than the scale of the business. Meanwhile, the negative influence of leverage suggests that financial pressure can hinder commitment to sustainability reporting. Overall, sustainability theory supports these findings.

Pengaruh Fear of Missing Out (FoMO) dan Literasi Keuangan terhadap Keputusan Investasi: Studi Kasus Generasi Muda di Kota Karawang

Dean Dean Wicaksono — 2025-09-02

Young people play a strategic role in economic growth, including in the development of investment in Indonesia. The characteristics of millennials and Gen Z, who are highly adaptable to technology, position them as key actors in increasing the number of investors, particularly in regions such as Karawang. This study aims to analyze the influence of Fear of Missing Out (FoMO) and financial literacy on investment decisions among young people in Karawang. A quantitative method with a multiple linear regression approach was used, involving data from 123 respondents who are active young investors. The results show that both FoMO and financial literacy have a significant influence on investment decisions. FoMO has a positive effect, indicating that the higher the level of FoMO, the greater the tendency for individuals to invest. Meanwhile, financial literacy also has a positive and significant effect, suggesting that strong financial understanding encourages rational and well-planned investment decisions. The implications of this study highlight the need for broader financial literacy education and greater awareness of psychological factors in financial decision-making, in order to foster healthy and sustainable investment behavior among the younger generation.

Return on Equity pada Bank Syariah: Dampak Pembiayaan Murabahah, Mudharabah, Musyarakah, Ijarah dan Qard

Nofa Maulidiyah — 2025-09-02

This study aims to examine the effect of murabahah, mudharabah, musyarakah, ijarah, and qard financing on Return On Equity (ROE). The secondary data used was obtained from the quarterly financial statements of Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2022-2024. The purposive sampling method was used for sample selection, and data analysis was carried out with SPSS software, which included descriptive analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing. The results showed that murabahah, mudharabah, musyarakah, ijarah, and qard financing simultaneously affect Return On Equity. Partially, murabahah, mudharabah, and ijarah financing affect Return On Equity, while musyarakah and qard financing have no effect on Return On Equity.

Pengaruh Kualitas Produk dan Citra Merek Terhadap Minat Beli Sepeda Motor Honda pada Masyarakat Karawang di Tengah Isu Rangka ESAF

Thoriq Baihaqi Al Syukri — 2025-09-02

The Indonesian automotive industry, particularly motorcycles, continue stogrowrapidly. However, qualityissues with the eSAF frame on several Honda motorcycle models have raised public concerns, affecting brand image and consumer purchaseintentions.This study aimsto analyze the impac tof productquality dan brand imageon consumer purchase intentions in Karawang, one of Honda's key markets, with a focus on the eSAF frame issue. A quantitative method was employed, with data collected through online Likert-scale-based questionnaires distributed to Karawang residents who have seenHonda promotions,areinterested in purchasing,orhave used Honda products. Using purposive sampling, the sample size was determined based on Structural Equation Modeling (SEM) recommendations. Data analysis was conducted using SEM-PLS to assess the relationships between product quality, brandimage, dan purchaseintentions. The findings are expected toprovide insights into the effect sof quality issue son consumer decisions dan offerstrategic recommendations formaintaining Honda’s positive brand image.

Pengaruh Citra Merek, Inovasi Produk, dan Kualitas Produk Terhadap Keunggulan Bersaing Produk Wardah: Studi pada Masyarakat Kota Surabaya

Indy Melva Adinda Marsha — 2025-09-02

This study aims to determine the effect of brand image, product innovation, and product quality on the competitive advantage of Wardah products by the people of Surabaya. This study is quantitative by taking 100 samples. Sampling using the non-probability sampling method and using a sampling technique in the form of purposive sampling with the criteria that respondents are domiciled in Surabaya, at least 17 years old, and have purchased or used Wardah brand lipstick products at least twice. The results of this study indicate that brand image, product innovation, and product quality simultaneously have a significant effect on the competitive advantage of Wardah products. brand image, product innovation, and product quality simultaneously have a significant effect on the competitive advantage of Wardah products. Brand image partially has a positive and significant effect on the competitive advantage of Wardah products. Product quality partially has a positive and significant effect on competitive advantage in Wardah products. Product innovation partially has a positive and significant effect on competitive advantage in Wardah products.

Pengaruh Kualitas Produk dan Persepsi Harga Terhadap Kepuasan Pelanggan dan Dampaknya Pada Minat Beli Ulang : Studi pada Konsumen Skincare Hanasui

Vika Nafia Zakiana — 2025-09-02

This study aims to test and analyze the effect of product quality and price perceptions on customer satisfaction and its impact on repurchase interest using quantitative data where the results of this study will be in the form of numbers processed using IBM SPSS 22 software. The population in this study are consumers of Hanasui skincare products and have the intention to repurchase Hanasui skincare products. The sampling method in this study uses non-probability sampling with purposive sampling technique where the sample is taken based on certain criteria. The data collection method used is a questionnaire with a Likert measurement scale of 1 - 7, so that the data obtained is 100 respondents. Data analysis in this study used multiple linear regression. The results showed that product quality has a positive and significant effect on customer satisfaction, price perception has a positive and significant effect on customer satisfaction and customer satisfaction has a positive and significant effect on repurchase intention.

Elaborasi Prinsip Environmental pada Lembaga Kemasyarakatan di RT 004 RW 001 Banjar Sugihan Surabaya

Rizal Amanullah — 2025-09-02

This study aims to analyze and identify the extent to which the principles of Environmental, Social, and Governance (ESG) are implemented in community institutions such as the Neighborhood Association (RT) and Community Association (RW). It focuses on examining waste management and land management practices. The research method used is qualitative with a phenomenological approach. Data collection techniques include observation, interviews, and documentation. Data analysis was conducted using triangulation. The study was carried out in RT 004 RW 001 Banjar Sugihan, Surabaya. The results indicate that the community institutions in RT 004 RW 001 Banjar Sugihan, Surabaya have implemented ESG principles, although several areas still require evaluation and improvement in their application within the community.

Strategi Inventarisasi Aset Tetap oleh Pemerintah Desa Cileles dalam Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Aset Desa

Deva Arista Guhaningtias — 2025-09-02

This research aims to analyze the implementation of fixed asset inventory by the Village Government of Cileles, Jatinangor Subdistrict, Sumedang Regency, as part of an effort to establish transparent and accountable village asset governance. The main issue addressed in this research is the weakness in asset recording and reporting, particularly related to land, roads, networks, and irrigation assets that remain uncertified or lack recorded value in the Village Asset Inventory Card (Kartu Inventaris Barang/KIB). This study adopts a descriptive qualitative approach with data collected through in-depth interviews, field observations, and document analysis. The analytical framework refers to Kurniati’s (2017) four-stage inventory theory, which includes preparation, implementation, reporting, and follow-up stages. Findings indicate that although the inventory process follows formal procedures, it has not been optimally executed. Key challenges include limited asset legal documentation, lack of technical training for village operators, the absence of a structured follow-up system, and suboptimal use of the SIPADES application as a digital asset management tool. The study recommends strengthening human resource capacity, enhancing data system integration across platforms, and accelerating the asset certification process to support accurate, verifiable data as a foundation for effective village development planning.

Peran Digitalisasi Terhadap Pembangunan Pertanian dalam Rangka Mewujudkan Ketahanan Pangan

Yudhistira Bagas Anggoro — 2025-09-02

This research aims to determine the impact of digitalization in the form of internet usage, computer usage, and E-commerce on agricultural production, specifically rice production in Indonesia. The data used are secondary data from 34 provinces in Indonesia for the period 2020 to 2023. This study uses the panel data linear regression analysis method with the E-views 12 application to process the data. The dependent variable used is the amount of rice production, while the independent variables include the number of internet users, the number of computer users, and e-commerce in the agricultural sector. The research results show that internet usage and computer usage significantly affect rice production in Indonesia. Meanwhile, e-commerce in the agricultural sector does not significantly affect rice production in Indonesia. The government needs to continue supporting the development of digitalization as one of the efforts to encourage the growth of rice production in Indonesia.

Pengaruh Marketing B2B (Business to Business) Terhadap Penjualan Meeting Room di Sekuro Village Beach Resort Jepara

Intan Alifia — 2025-09-02

This study aims to determine how much influence the B2B (Business to Business) marketing variable has on meeting room sales at Sekuro Village Resort. This study uses a quantitative approach with a survey method involving 39 respondents from various companies or organizations that have used meeting room services at Sekuro Village Beach Resort. Data were collected through questionnaires and analyzed using simple linear regression analysis with the help of IBM SPSS software version 25. The results of the study indicate that there is a positive and significant influence between the B2B marketing strategy implemented and the increase in meeting room sales at Sekuro Village Beach Resort. The conclusion of this study is that the implementation of an effective B2B marketing strategy can substantially increase meeting room sales at Sekuro Village Beach Resort. The implication of this study is the importance of Sekuro Village Beach Resort to continue to develop a B2B marketing strategy that focuses on the needs and satisfaction of corporate clients to increase competitiveness and sales.

Pengaruh Persepsi Resiko, Kemudahan Penggunaan dan Kepercayaan Terhadap Kepuasan Serta Dampaknya pada Niat Beli Ulang: Studi pada Aplikasi Shopee di Kota Semarang

Fadel Muhamad Rizal Zuhri — 2025-09-02

E-commerce is currently growing very rapidly, especially Shopee. Many clients are making online purchases through the platform. The reason for this study is to assess the effect of visible risk, level of convenience in use, and the level of trust on the satisfaction of fair and square buyers and its effect on the desire to buy and square and their effect on the desire to repurchase. again. In this search considering 104 respondents using the Shopee aplication in the Semarang area. Testing is assisted by using quantitative techniques through a purposive examination approach. purposive examination. Information examination is carried out through a series of tests based on SPSS measurements consisting of the Shopee ecommerce client itself, and speculation testing using the t test and f test. speculation testing using the t test and f test. Test results show that risk perception does not affect customer satisfaction, user-friendliness affects customer satisfaction, trust affects satisfied buyers as well as consumer satisfaction basically affects the desire to repurchas to repurchase.

Pengaruh Leverage, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia

Tri Puspita Ningtyas — 2025-09-02

The purpose of this study is to examine how Leverage, Mudharabah, Musyarakah, Murabahah, and Ijarah financing affect financial performance registered with the Financial Services Authority for the period 2021-2023. This study uses purposive sampling and multiple linear regression analysis processed with SmartPlS. The results of the study indicate that only Mudhrabah and Ijarah financing affect financial performance. Meanwhile Leverage, musyarakah and murabahah financing do not affect financial performance. This study contributes theoretically to add to the literature on financial performance and provides practical benefits for management in making the right financial decisions.

Dampak Cybercrime: Analisis Tingkat Kepercayaan Masyarakat Terhadap Perbankan Syariah

MH Ainulyaqin — 2025-09-02

The purpose of this study is to explain the level of customer trust in Islamic banking and also explain the results of the analysis of the level of trust of Islamic banking customers affected by cybercrime. Cybercrime attacks against the Islamic banking sector, one of which is cybercrime that has occurred at Bank Syariah Indonesia (BSI), was attacked by a dangerous ransomware virus, the impact of a cyber ransomware attack carried out by a group of hackers calling themselves the LockBit Ransomware Group which is one type of malware or malicious software that locks the victim's data or device. The research method used is qualitative, the data collection technique uses a questionnaire and then analyzes the results of the questionnaire, In research on the level of trust in Islamic banking, it was found that the majority of respondents showed high trust, this trust is based on factors such as transparency in operations and the need for sharia principles which are the main basis for customers. However, this study also found that the minority of respondents' trust decreased due to the disruption of the Bank Syariah Indonesia (BSI) service system, causing customers to worry about the Islamic banking security system used.

Peningkatan Kinerja Pegawai Melalui Kompetensi dan LMX dengan Komitmen Organisasional Sebagai Variabel Mediasi pada Kantor BBPVP Semarang

Arne Saputra — 2025-09-02

The purpose of this study is to test and analyze the influence of LMX and competence on performance with organizational commitment as a mediator. The sample used was 134 respondents. Testing on the data was carried out using validity and reliability tests. The regression analysis tests used were model tests and hypothesis tests, while the mediation test used the Sobel test. Based on the results of the analysis, it is known that Competence affects organizational commitment and performance. LMX has a positive and significant effect on organizational commitment and performance. Organizational commitment affects performance and mediates the effect of LMX and competence on performance.

Pengaruh Motivasi, Kepuasan, dan Lingkungan Kerja Terhadap Kinerja Karyawan Divisi Shipping Garment PT. Danliris Sukoharjo.

Endra Wahyu Rochmadi — 2025-09-02

Event Marketing Female Daily X Beauty dan Brand Loyalty Pengunjung

Aliyyanabila Yuwono — 2025-09-02

This study aims to describe the brand loyalty groups among visitors of Female Daily Network after attending the Female Daily X Beauty event marketing campaign. The research is grounded in the increasing significance of event marketing as a strategic communication tool, particularly within the beauty industry. More than just a promotional platform, this event serves as a curated brand experience designed to foster emotional bonds between consumers and the brand. Using the Theory of Consumption Value (TCV) by Sheth, Newman, and Gross (1991), the study explores how functional, emotional, social, epistemic, and conditional values derived from the event influence consumers’ loyalty. A descriptive quantitative method was applied, using a Likert-scale questionnaire distributed to 100 respondents who had previously attended the event. Data analysis was performed by calculating the mean, median, and mode for five brand loyalty indicators based on Aaker’s framework: switcher buyer, habitual buyer, satisfied buyer, liking the brand, and committed buyer. The results show that "liking the brand" had the highest score among respondents, indicating a strong emotional resonance and affinity toward Female Daily Network after the event. These findings suggest that well-executed event marketing can generate deep emotional loyalty, enhancing brand attachment beyond transactional relationships. In conclusion, the study affirms that event marketing, when designed with consumer value dimensions in mind, serves as an effective approach to strengthening long-term consumer-brand relationships. This is especially relevant in today’s experience-driven market where emotional connection plays a central role in influencing brand preference and consumer loyalty.

Evaluasi Sistem Informasi Manajemen Puskesmas (SIMPUS) Menggunakan Metode National Usability-Focused Health Information System Scale (NUHISS): Studi di Puskesmas Bunguran Tengah

Hetria Hayyun Namirah — 2025-09-02

The digitalization of healthcare services in Indonesia has shown significant progress. At the primary healthcare level, one form of digitalization is the implementation of the Puskesmas Management Information System (SIMPUS), which aims to facilitate fast, accurate, and reliable information delivery by healthcare personnel. However, various usability-related challenges have emerged in its implementation. This study aimed to evaluate SIMPUS using the National Usability-Focused Health Information System Scale (NUHISS) method, with a case study conducted at Bunguran Tengah Public Health Center, Natuna Regency, Riau Islands Province, during March–April 2025. A descriptive method with a qualitative approach was employed. Participants included physicians, nurses, midwives, laboratory technicians, pharmacists, and medical record officers. Data were collected through interviews, observations, and document reviews, and analyzed using the Miles and Huberman model. The findings revealed that SIMPUS demonstrated adequate technical stability. However, system issues such as automatic logouts, data-saving failures, and information loss were still present. Although the system's response time was generally good, unexpected behaviors—such as disappearing menus, unsaved data, and inter-module inconsistencies—were found to disrupt workflow and increase the risk of service errors. Consistent data loss was also reported, although not on a daily basis. These issues led to service delays, additional administrative workload, and potential risks to patient safety. Users addressed these problems by manually recording or re-entering data, coordinating with technical teams, and conducting repeated verifications to ensure information accuracy.

Strategi Pengelolaan Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Pendapatan Asli Desa Kembang Kerang di BUMDes Bina Sejahtera

Linda Sriwahyuni — 2025-09-02

Village-Owned Enterprises (BUMDes) are institutions established or formed by the village government whose capital ownership and management are carried out by the village government together with the village community. This research aims to determine the management strategy of BUMDes in utilizing local economic potential with various types of village potential to improve the welfare of village communities and contribute to village original income. This research uses triangulation with the processes that have been carried out, namely, data/document collection; interviews; analyzing the data that has been obtained. The results of the research show that BUMDes in increasing village revenue and BUMDes in improving community welfare is extraordinary because BUMDes Bina Sejahtera can provide community services. BUMDes Bina Sejahtera has a function as a facilitator and server and BUMDes Bina Sejahtera is expected to be more innovative in developing the management of existing village local economic potential.

Pengaruh Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto, dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Daerah Pemerintah Pulau Sumatera

Fadiyah Lefi Anggraini — 2025-09-02

This study aims to analyze the effect of Regional Taxes, Regional Levies, Gross Regional Domestic Product (GRDP), and Budget Financing Surplus (SiLPA) on Regional Expenditures in provincial governments on the island of Sumatra during the period 2019–2023. This study uses a quantitative approach with a panel data regression analysis method. The data used are secondary data obtained from the Regional Government Financial Report (LKPD) and the Central Statistics Agency (BPS). The independent variables consist of Regional Taxes, Regional Levies, GRDP, and SiLPA, while the dependent variable is Regional Expenditures. The results of the study indicate that Regional Taxes have a Negative and Significant effect, Regional Levies and GRDP have a significant positive effect on Regional Expenditures, while SiLPA does not have a significant effect. Simultaneously, the four independent variables affect Regional Expenditures. This finding implies that regional governments need to optimize tax revenues and encourage regional economic growth in order to increase regional spending capacity sustainably.

Analisis Deskriptif Implementasi Hospitality Mindset dalam Layanan Front Office di Politeknik NSC Surabaya

Zerlina Nathania — 2025-09-02

Front office services at vocational education institutions significantly influence institutional image and student satisfaction. This study aims to describe the implementation of the hospitality mindset within the front office services at Politeknik NSC Surabaya based on perceptions from students across five academic programs. A descriptive qualitative approach was employed, supported by quantitative data from questionnaires and participatory observations. The questionnaire utilized the SERVQUAL dimensions—tangibles, reliability, responsiveness, assurance, and empathy—and data were analyzed using SPSS 25. The analysis involved descriptive statistics from 99 valid respondents. Results indicate high scores across all dimensions, with assurance achieving the highest rating (3.85) and empathy the lowest (3.70). The findings suggest strong professionalism and trustworthiness among front office staff, although personal attention and empathy require enhancement. This research broadens the implementation of the hospitality mindset into educational administrative services, emphasizing empathy and responsibility as crucial elements for student satisfaction. Practical implications include recommendations for targeted staff training and operational procedure improvements in institutional services.

Efek Karakteristik Dewan Terhadap CSR Disclosure

Devika Febyanti — 2025-09-02

Corporate Social Responsibility (CSR) disclosure is inseparable from companies whose production activities are directly related to Natural Resources (SDA). There are many factors that are considered to be able to influence CSR disclosure, one of which is the characteristics of board members (board expertise, board diversity culture, board education). This study seeks to explain how these aspects are related so that they can influence the company's CSR disclosure. Quantitative techniques are used in testing and analyzing written research using annual reports and sustainability reports of mining sector companies listed on the IDX in 2020-2022. The sampling technique in written research is purposive sampling and a sample of 17 companies was obtained. The Partial Least Square (PLS) method was applied to analyze data with the SmartPLS 3 program. The results of the research analysis prove that board expertise, board diversity culture, board education are able to influence the company's CSR disclosure.

Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Keputusan Investasi Mahasiswa Universitas Muhammadiyah Palopo

Hildawati Nurdin — 2025-09-02

The purpose of this study is to analyze the impact of financial literacy and financial inclusion on investment behavior. The study uses a quantitative method approach, with a population of 160 and a sample of 62 respondents taken from the Slovin formula. Data was collected through questionnaires and analysis using validity tests, reliability tests, multiple linear regression analysis results, T tests, F tests, R2 tests. Shows that investment, but financial inclusion has a significant influence on investment decisions, and financial education and financial inclusion simultaneously have a significant influence on investment decisions.

Penerapan Akad Musyarakah dan Musyarakah Mutanaqisah dalam Pembiayaan Proyek Jalan Tol: Studi Analisis Implementasi dan Tantangan di Indonesia

Abdul Fattah — 2025-09-02

This research examines the implementation of musyarakah and musyarakah mutanaqisah contracts in financing toll road infrastructure in Indonesia. The significant funding required for toll road development presents an opportunity for Islamic banking to contribute through partnership-based financing instruments. This study analyzes financing structures, compliance with Sharia principles, risk allocation, and implementation challenges through real cases in Indonesia, such as the Trans-Java Toll Road, the Serpong-Balaraja Toll Road, and the Cileunyi-Sumedang-Dawuan (Cisumdawu) Toll Road. This research uses a descriptive qualitative approach with content analysis of legal documents and financial reports. The results show that innovative Sharia financing structures can overcome the limitations of conventional investment, but are still faced with challenges in regulation, contract standardization, and the capacity of Islamic financial institutions in financing large-scale project.

Analisis Spillover Effect Pertumbuhan Ekonomi Antar Kabupaten/Kota di Kawasan Gerbangkertosusila Provinsi Jawa Timur

Agustian Mahendra Putera — 2025-09-02

Uneven economic growth in the Gerbangkertosusila region of East Java raises questions about the extent of spillover effects from economic centers such as Surabaya to surrounding districts and cities. This study aims to analyze the causal relationships in regional economic growth and identify the presence of economic spillover effects within the area. Using a quantitative approach through Granger Causality Test and Vector Error Correction Model (VECM), the research examines Gross Regional Domestic Product (GRDP) constant price (ADHK) data from 2000 to 2023 across six districts/cities in Gerbangkertosusila. The findings reveal both unidirectional and bidirectional causal relationships between several regions, and the presence of both positive (spread effect) and negative (backwash effect) spillovers. These effects reflect complex interdependencies driven by absorptive capacity, infrastructure connectivity, and local government policy. The implications highlight the need for integrated regional development planning to harness inclusive and sustainable economic growth benefits.

Pengaruh Safety Culture Terhadap Implementasi Safety Performance di Perusahaan Bandar Udara

Nico Apriandra Caesariansyah — 2025-09-02

This study aims to evaluate the influence of safety culture on safety performance at Dewadaru Airport in Karimunjawa. Although several safety aspects have been implemented, issues such as suboptimal infrastructure and weak inter-unit coordination are still present. The research uses a descriptive quantitative approach, with data collected through questionnaires distributed to operational personnel and analysis of task execution logbooks. The data were analyzed using validity and reliability tests, classical assumption tests (normality and heteroscedasticity), and simple linear regression to determine the effect of safety culture on safety performance. The results show that safety culture has a significant influence on safety performance, with a t-value of 6.884, which is greater than the t-table value of 1.679, and a regression coefficient of 0.643. The Adjusted R Square value of 0.497 indicates that safety culture explains 49.7% of the variation in safety performance. These findings are supported by logbook data, which show that safety procedures are consistently followed despite technical challenges. Therefore, strengthening safety culture is essential to continuously improve safety performance.

Pengaruh Sistem Pengendalian Internal Terhadap Siklus Produksi Barang Jadi Pada CV Zefanya Busana Mandiri

Imannuela Kristina Agustien — 2025-09-02

This research aims to analyze the influence of the internal control system on the production cycle of finished goods at CV Zefanya Busana Mandiri, specifically operating in the clothing production section. This study focuses on the implementation of the five main components of internal control based on the COSO framework, namely control environment, risk assessment, control activities, information and communication, and monitoring. The type of research used is quantitative research using a questionnaire. The sampling process was conducted using purposive sampling method. The population that is the object of the research is all employees directly involved in the production process, totaling 40 employees. The analysis method applied is multiple linear regression. The result of the data analysis show that partially, only the control environment, and supervision have a significant positive impact on the production cycle, while risk assessment and control activities do not show a significant effect on the production cycle. The coefficient of determination obtained is 0,767 or 76,7% of the production cycle is influenced by the control environment, risk assessment, control activities, information and communication, and monitoring, while the remaining 23,3% of other variations is influenced by other variables not included in this study.

Kunci Kinerja Perusahaan Energi: Good Corporate Governance, Ukuran Perusahaan, dan Leverage

Kustiningsih — 2025-09-02

This research was conducted using quantitative methods, specifically observational analytical studies aimed at analyzing the correlation between variables, namely good corporate governance represented by independent commissioners, managerial ownership, institutional ownership, audit committees, firm size, and leverage on company performance assessed by Return On Assets (ROA) as the dependent variable. This study focuses on 87 energy companies listed on the Indonesia Stock Exchange (BEI) as the population, and by using purposive sampling technique, 56 samples were obtained. The data used is sourced from the annual reports of energy companies from 2021 to 2024. The results of this study indicate that institutional ownership and firm size affect company performance (ROA), while independent commissioners, managerial ownership, audit committees, and leverage do not affect company performance (ROA).

Dialektika Fikih Musyarakah Mutanaqisah: Analisis Kritis Penerapannya dalam Pembiayaan Perumahan Syariah di Indonesia

Abdul Fattah — 2025-09-02

This paper presents a comprehensive analysis of the jurisprudential dialectic surrounding the application of the Musyarakah Mutanaqisah (MMQ) contract in Islamic housing finance in Indonesia. MMQ, as a sophisticated Islamic jurisprudential (fiqh) innovation, is designed to offer an equitable alternative to debt-based financing models. However, this study identifies a fundamental tension between the ideals of fiqh and the realities of its implementation in the Indonesian financial market. The main findings indicate that although MMQ is theoretically a genuine partnership product that accommodates scholarly differences of opinion (ikhtilaf), its practical application often faces significant challenges. These challenges include a substantial gap in risk-sharing mechanisms, where risks tend to be disproportionately transferred to the customer; a fundamental conflict with the national legal framework concerning collateral (the Mortgage Law or Undang-Undang Hak Tanggungan), which is based on a debtor-creditor relationship; and a critical evaluation of its fulfillment of the higher objectives of Islamic law (Maqasid al-Shariah). This paper concludes that despite MMQ's strong jurisprudential and regulatory legitimacy from the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and the Financial Services Authority (OJK), there is a "substantive gap" that needs to be addressed for this product to realize the essence of justice and partnership that forms its philosophical foundation.

Pengaruh Tingkat Pemahaman dan Kesadaran Pedagang Terhadap Minat Membayar Zakat Perdagangan di Kecamatan Gerung

Arif Rahman Hakim — 2025-09-02

This research was motivated by problems that occurred related to the lack of public understanding and awareness of paying trade zakat. Zakat is a worship that can be used to overcome social problems so awareness and understanding are needed in paying trade zakat. This study aims to determine the influence of the level of understanding and awareness of traders on the interest in paying trading zakat. This type of research uses causal associative research with data collection methods using observation methods and questionnaires. Sampling in this study used non-probability sampling techniques by purposive sampling with a total of 95 trader respondents in the Gerung District. The data analysis technique used was multiple linear regression using the IBM 26 version of SPSS. The results showed that: (1) the level of understanding had a positive and significant effect on the interest in paying zakat trading (2) the awareness of traders had a positive and significant effect on the interest in paying zakat trading (3) the level of understanding and awareness of traders had a simultaneous effect on the interest in paying zakat trading.

Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal yang Dimoderasikan dengan Pertumbuhan Ekonomi Pada Pemerintah Provinsi di Indonesia

Hafiza Azzahra — 2025-09-02

ABSTRACT

The study aims to determine the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund on Capital Ependiture moderated by economic growth of Provincial Governments in Indonesia for the 2020-2023 period. The research method used is a quantitative method with secondary data obtained from the APBD budget realization report at the Directorate General of Financial Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia and Central Statistics Agency (BPS) with a sample of 136 provinces using a purposive sampling technique. Data analysis techniques used are descriptive statistical analysis, swimmer test analysis, classical assumption test, multiple linear regression analysis, regression moderation analysis, and hypothesis testing. The results of the study partially indicate that Regional Original Revenue (PAD) and General Allocation Fund (DAU) have a significant positive effect on capital expenditure. While the Special Allocation Fund (DAK) has no effect on capital expenditure. Then, the results of the study partially also show that economic growth can moderate by strengthening the influence of Regional Original Revenue (PAD) and General Allocation Fund (DAU) on capital expenditure. Economic growth can also moderate but weaken the influence of Special Allocation Fund (DAK) on capital expenditure.

Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Capital Ependiture, Economic Growth

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal yang dimoderasikan dengan pertumbuhan ekonomi pada Pemerintah Provinsi di Indonesia Periode 2020-2023. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan realisasi anggaran APBD pada Direktorat Jenderal Perimbangan (DJPK) Keuangan Kementerian Keuangan Republik Indonesia dan Badan Pusat Statistik (BPS) dengan jumlah sampel sebanyak 136 provinsi menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji prasyarat analisis, uji asumsi klasik, analisis regresi linier berganda, analisis moderasi regresi, dan uji hipotesis. Hasil penelitian secara parsial menunjukkan bahwa Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) memiliki pengaruh positif signifikan terhadap belanja modal. Sedangkan, Dana Alokasi Khusus (DAK) tidak memiliki pengaruh terhadap belanja modal. Kemudian, hasil penelitian secara parsial juga menunjukkan bahwa pertumbuhan ekonomi dapat memoderasi dengan memperkuat pengaruh (PAD) dan Dana Alokasi Umum (DAU) terhadap belanja modal. Pertumbuhan ekonomi juga dapat memoderasi namun memperlemah pengaruh Dana Alokasi Khusus (DAK) terhadap belanja modal.

Kata Kunci: Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Belanja Modal, Pertumbuhan Ekonomi

Analysis of Service Quality, Price, and Transaction Ease on Customer Decisions Regarding Gold Pawn Products at Pegadaian Sumbawa Branch

Alan Budi Kusuma — 2025-09-02

This study aims to analyze the influence of service quality, price, and transaction ease on customer decisions in using the gold pawn product at the Pegadaian Sumbawa Branch. The background of this research is based on the growing public demand for fast and secure short-term financial solutions, with gold pawning emerging as one of the most popular alternatives. In this context, Pegadaian's success in attracting and retaining customers is largely determined by three main factors: service quality which includes reliability, responsiveness, assurance, empathy, and tangible evidence; competitive and transparent pricing; and transaction ease, which reflects accessibility and process efficiency. This research employs a descriptive qualitative approach using a case study method. Data collection techniques include observation, in-depth interviews, and documentation. Data analysis was carried out through stages of data condensation, data presentation, and drawing conclusions. The results of the study indicate that these three variables play a significant role in shaping customer perceptions and loyalty toward the gold pawn product. Responsive and empathetic service quality is the primary factor in building trust, while competitive pricing and ease of transactions provide comfort and efficiency for customers. In conclusion, the synergy between excellent service, appropriate pricing, and transaction convenience is key to enhancing customer appeal and satisfaction with the gold pawn product at the Pegadaian Sumbawa Branch. The implications of these findings can serve as a strategic reference for developing pawn services based on the needs and expectations of the local community.

Analisis Penatausahaan Aset Tetap pada Dinas Kesehatan Provinsi Jawa Barat

Ria Lestari — 2025-09-02

This study aims to analyze the process of fixed asset administration at the West Java Provincial Health Office and to identify the underlying issues that have hindered optimal asset management in accordance with Minister of Home Affairs Regulation Number 19 of 2016 on Guidelines for the Management of Regional Property. The research is driven by the importance of proper fixed asset administration in supporting the accuracy of local government financial statements, as well as recurring audit findings from the Audit Board of Indonesia (BPK) indicating irregularities in asset management. Based on an analysis of three main indicators bookkeeping, inventory, and reporting the study finds that the level of compliance in fixed asset administration remains low. Bookkeeping only shows compliance in terms of timeliness, while other aspects are non-compliant. Inventory is identified as the weakest area, with all parameters categorized as “non-compliant.” Reporting performs relatively better, but issues persist regarding data accuracy. The main challenges in asset administration include limited human resources, underutilization of information systems, weak inter-unit coordination, and inadequate documentation of legacy assets. Based on these findings, the study provides several strategic recommendations, including optimizing the use of information systems, conducting regular and comprehensive inventories, strengthening documentation and data validation, enhancing human resource capacity, and improving inter-unit coordination. Implementation of these strategies is expected to improve the quality and accountability of fixed asset administration and support the preparation of transparent and reliable government financial statements.

Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Harga Saham: Studi Kasus pada Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Wanda Aulia Rachman — 2025-09-02

This study aims to determine and analyze the effect of profitability and firm size on stock prices of banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The background of this research is the fluctuation of stock prices influenced by internal factors such as profitability and firm size, but previous research results still show inconsistencies. The research method used is quantitative with a case study approach. The sample in this study was selected using purposive sampling and consisted of 29 banking companies with five years of observation, resulting in a total sample of 145 that met the sampling criteria. The data used are secondary data in the form of annual financial reports analyzed using multiple linear regression with classical assumption tests. The results show that profitability has a positive and significant effect on stock prices, and firm size also has a positive and significant effect on stock prices both partially and simultaneously. These findings support signaling theory, which explains that financial information can be used as an indicator of a company’s performance. This research is expected to serve as a consideration for investors in making investment decisions and for companies to maintain sound financial performance.

Pengaruh Kemandirian, Efisiensi, Kinerja Keuangan dan Rasio Utang Terhadap Financial Sustainability pada Kabupaten/Kota di Provinsi Sumatera Selatan

Putri Meylina — 2025-09-02

This study aims to determine the influence of independence, efficiency, financial performance and debt ratio on financial sustainability in districts/cities in South Sumatra province. The data used in this study is secondary data with data obtained through the EPPID website of the Central Audit Agency of the Republic of Indonesia in 2020-2023. This type of research is a quantitative research. The sample of this study is 17 regencies/cities in South Sumatra Province. The sample determination in this study used the purposive sampling technique. The data analysis method uses multiple linear regression analysis with the help of Eviews 12 for windows. The results of this study can be concluded that partially independence and efficiency have a positive and significant effect on financial sustainability, while financial performance has a negative and significant effect on financial sustainability and debt ratio has no effect on financial sustainability. Simultaneously, the ratio of independence, efficiency, financial performance, and debt ratio has a significant effect on financial sustainability in Regencies/Cities in South Sumatra Province in 2020-2023.

Pengembangan Aplikasi Keuangan Excel untuk Meningkatkan Kredibilitas Koperasi Unit Desa Sri Rejeki

Agnisa Widayanti — 2025-09-02

The Sri Rejeki Village Unit Cooperative (KUD) faces a number of challenges in managing its finances, mainly due to its manual recording system, which is often prone to errors and lacks transparency. Therefore, this study aims to develop an Excel-based financial application to improve accountability and credibility in cooperative financial management. This study employs the Research and Development (R&D) method with a prototype approach, followed by feasibility testing by experts and users. Research data was obtained from three key informants, namely: (1) Nurul Hidayah, M.Sc., as an Accounting Information System Expert, (2) Niken Purnamasari, M.Pd., as a Cooperative Accounting Expert, and (3) Suyitno, Chairman of KUD Sri Rejeki, who acted as the application user. The results of this study indicate that the SIKOP v3 application was successfully developed with key features including transaction recording, financial reporting, and real-time balance monitoring. The application's usability test yielded an average score of 3.6, classified as "Highly Usable," with positive evaluations in terms of functionality, ease of use, and compliance with cooperative accounting standards. The implementation of this application has proven successful in enhancing financial process efficiency, reducing manual errors, and strengthening transparency, ultimately boosting members' trust in the KUD.

Optimalisasi Market Share Lembaga Keuangan Syariah di Indonesia melalui Pembiayaan Sektor Rural

Zaid — 2025-09-02

As an agricultural country, Indonesia until now has not been able to maximize the existing natural potential and the potential of the workforce, the majority of whom earn a living as farmers. This is evidenced by the narrowing of agricultural land due to the conversion of available land for other businesses and the level of welfare of farmers who are still far from being achieved, this has led to a lack of interest in today's society to become farmers.This research uses a qualitative method with a descriptive analysis approach and with data sources from the library research method. Based on the research conducted, there are several things that can be applied so that the rural sektor in Indonesia can be more advanced and able to prosper farmers, among the things that can be applied are to optimize the use of sharia insurance in agriculture in order to guarantee farmers the uncertainty of the harvest, re-establish special agricultural financial institutions that were once established or by applying contracts that have been applied in various agricultural banks in the world into financing by Islamic financial institutions, especially with Salam contracts.

Otonomi Desa dalam Pengembangan Badan Usaha Milik Nagori (BUMNAG) di Nagori Cingkes, Kabupaten Simalungun

Netanya Nava Arella Ginting — 2025-09-02

Village autonomy is a form of decentralization that grants villages the authority to manage community interests based on original rights and local values. In this context, Badan Usaha Milik Nagori (BUMNag) plays a vital role in supporting economic independence through the sustainable utilization of local resources, as mandated by Law Number 6 of 2014 concerning Villages. However, the development of BUMNag in Nagori Cingkes still encounters various challenges, including technical limitations, weak institutional capacity, and low community participation. This study employs a qualitative descriptive method to explore the dynamics of BUMNag’s development in Nagori Cingkes. Data were collected through in-depth interviews, field observations, and document studies involving village officials, BUMNag administrators, and local community members. The analysis is based on the theory of village autonomy by H.A.W. Widjaja (2003), which emphasizes the village's right, authority, and obligation to manage its resources independently and responsibly. The findings reveal that while village autonomy has been initiated through the establishment and management of BUMNag, its development remains limited. Business operations are currently focused only on the clean water sector, while other potentials such as agriculture and tourism remain untapped. Although basic services are being provided, BUMNag’s economic contribution is still minimal due to the absence of significant profit generation. Therefore, it is recommended that the Nagori Cingkes government diversify BUMNag’s business units, improve human resource capacity through training, develop business plans based on local potentials, and increase community participation to realize sustainable village-owned enterprise development.

Subjective Financial Knowledge dan Financial Well-Being: Peran Financial Behavior

Desta Rizky Kusuma — 2025-09-02

This study aims to analyze the relationship between subjective financial knowledge and financial well-being with financial behavior as a mediator. This study uses a quantitative approach with an explanatory method. Data was collected through a questionnaire with a sample of generation Z in Yogyakarta using purposive sampling techniques. Data analysis was conducted using Partial Least Squares - Structural Equation Modeling (PLS-SEM) through Smart PLS 4.0 software. The results show that subjective financial knowledge does not affect financial well-being. However, the role of financial behavior as a mediator in this study indicates a positive relationship between subjective financial knowledge on financial well-being.

Kematangan Karier: Peran Future Time Perspective dan Kecerdasan Emosional

Qania Alivia Anindita — 2025-09-02

This research aims to examine the roles of future time perspective and emotional intelligence in influencing the career maturity of students from universities in Yogyakarta. The study used 100 samples collected through questionnaires. The data were processed using confirmatory factor analysis with SPSS version 25 software. The analysis results show that future time perspective and emotional intelligence have a positive effect on students' career maturity, both partially and simultaneously. These findings indicate that students who have a clear outlook on the future and good emotional management skills tend to be better prepared to plan and make decisions regarding their careers. This research contributes theoretically by reinforcing the conceptual model connecting individual psychological factors with career readiness. Practically, this result can serve as a follow-up plan for the university to enhance the effectiveness of career guidance and counseling programs, focusing on the development of students' future time perspective and emotional intelligence.

Pengaruh Kepemimpinan, Kompetensi dan Mutasi Jabatan terhadap Kinerja Dispora Kabupaten Berau dengan Kualitas Perencanaan sebagai Variabel Intervening

Herman Herman — 2025-09-06

This study aims to analyze the influence of leadership, competence, and job rotation on the performance of the Youth and Sports Office (Dispora) of Berau Regency with planning quality as an intervening variable. The phenomenon of frequent job rotation in local government raises questions about organizational performance effectiveness. This research uses a quantitative approach with an explanatory research design. The research population consists of all employees of Berau Regency Dispora, totaling 87 people, with a sample of 72 respondents using the purposive sampling technique. Data collection used a questionnaire with a 5-point Likert scale that had been tested for validity and reliability. Data analysis used Structural Equation Modeling (SEM) with AMOS 24.0 software. The results indicate that leadership has a significant positive effect on planning quality (β=0.342, p<0.05), competence has a significant positive effect on planning quality (β=0.389, p<0.05), but job rotation has a significant negative effect on planning quality (β=-0.273, p<0.05). Planning quality is proven to have a significant positive effect on organizational performance (β=0.654, p<0.01). Planning quality mediates the influence of leadership and competence on performance but does not mediate the influence of job rotation on performance. This research contributes to the development of public sector human resource management theory and provides policy recommendations for optimizing local government organizational performance.

Efektivitas Pelatihan Kepemimpinan Bagi Staff pada Tadika Al Fikh Orchard HQ Malaysia

Al Hilal Hamdi Mnl — 2025-09-06

This study aims to analyze the effectiveness of leadership training for staff at Tadika Al Fikh Orchard HQ Malaysia. The research method used is qualitative with data collection techniques through interviews, observation, and documentation. The results of the study indicate that leadership training has proven effectively in improving the quality of human resources at Tadika. Staff become more confident in making decisions, are able to communicate effectively, and demonstrate a better work ethic. Challenges faced include time constraints, differences in participant backgrounds, and consistency in implementing training results in the field, so that appropriate strategies are needed to optimize the benefits of the training.

Pengaruh Leverage, Pertumbuhan Penjualan, CSR, dan Profitabilitas Terhadap Tax Avoidance

Putri Nurma Sari — 2025-09-08

The purpose of this study is to examine the effect of leverage, sales growth, CSR, and profitability on tax avoidance in Primary Consumer Goods companies in the Agricultural Food Products, Beverages, and Primary Goods Retail Trade industries listed on the Indonesia Stock Exchange for the period 2020-2023. Tax avoidance is an effort by a company to minimize its tax burden legally. The variables were measured using the following methods: tax avoidance was proxied using the Effective Tax Rate (ETR) ratio, leverage was measured using the Debt to Equity Ratio (DER), sales growth was calculated using the annual revenue growth ratio, CSR was measured based on the number of disclosures compared to 66 indicators in accordance with POJK, while profitability was proxied using Return on Assets (ROA). This study uses a quantitative approach with multiple linear regression analysis. Data were obtained from the companies' annual financial reports and processed using E-Views software. The results show that leverage and profitability affect tax avoidance, while sales growth and CSR do not affect tax avoidance. These findings indicate that the higher a company's leverage and ROA, the greater its tendency to engage in tax avoidance.

Pengaruh Kepuasan Pelanggan, Harga, dan Promosi Terhadap Loyalitas Pelanggan Yoga Nature Class Podomoro Park

Aprilia Nurfadhilah — 2025-09-09

This study aims to analyze the influence of customer satisfaction, price, and promotion on customer loyalty in the Sunday yoga class at Yoga Nature Class, Podomoro Park. The research employs a quantitative approach using a survey method. The sample consists of 94 respondents who are regular participants in the Sunday yoga class held at 07.00 AM. The research instrument is a questionnaire using a Likert scale. Data were analyzed through validity and reliability tests, descriptive analysis, classical assumption tests, and multiple linear regression analysis. The results show that, partially, customer satisfaction, price, and promotion each have a positive and significant effect on customer loyalty. Simultaneously, the three variables also significantly influence customer loyalty. These findings indicate that improvements in satisfaction, appropriate pricing, and effective promotional strategies can enhance participants’ loyalty to the weekly yoga class. In conclusion, customer satisfaction, price, and promotion are key factors in building customer loyalty in fitness service offerings such as yoga classes. This study is expected to provide valuable insights for the management of Yoga Nature Class in designing more customer-oriented marketing strategies.