El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Evaluation of the Impact of Internal Audit, Good Corporate Governance, and Intellectual capital on Financial Perfomance

Nurul Fauziyah, Mahameru Rosy Rochmatullah — Mon, 06 Oct 2025 00:00:00 +0000

Financial performance serves as a key signal of a firm’s stability and operational effectiveness. This research investigates how Internal Audit, Good Corporate Governance (GCG), and Intellectual Capital (IC) shape banks’ financial outcomes, assessed through Non-Performing Loans (NPL), Return on Assets (ROA), and Return on Equity (ROE). A quantitative design was applied, utilizing secondary data extracted from the annual reports of 44 banks listed on the Indonesia Stock Exchange during 2019–2023. Multiple linear regression, processed via SPSS, was employed for analysis. Results reveal that Internal Audit and Intellectual Capital exert a significant positive effect on financial performance, whereas GCG shows no notable influence. Collectively, the three variables demonstrate a significant role in determining banking performance. The study underscores the necessity of reinforcing internal audit practices and optimizing intellectual resources to safeguard financial resilience, while also advancing theoretical discourse in banking risk management.

Islamic Business Ethics in Buying and Selling Transactions at Pabean Market, Sedati, Sidoarjo

Ismatul Khayati, Muhammad Fakhri Allam Firdaus — Fri, 03 Oct 2025 00:00:00 +0000

Islamic business ethics is a fundamental foundation in shaping economic behavior that is in line with sharia values. This study aims to analyze the application of Islamic business ethics principles in buying and selling transactions at Pabean Market, Sedati, Sidoarjo. The market, initially designed as a tourist market offering Sidoarjo’s local products, has increasingly functioned as a traditional market serving the daily needs of the surrounding community. The research employed a qualitative descriptive approach with a case study design. Informants consisted of five traders and five buyers selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and analyzed using Miles and Huberman’s interactive model, which includes data reduction, data display, and conclusion drawing. Data validity was ensured through source triangulation and member checking. The findings indicate that the implementation of Islamic business ethics in Pabean Market is relatively satisfactory, particularly in the principles of equilibrium, free will, and responsibility. Traders generally sell their products honestly, do not coerce buyers, provide fair services, and are willing to replace defective goods. However, the principles of unity (tauhid) and benevolence (ihsan) have not been fully practiced. This is evident in the inconsistency of some traders in performing obligatory prayers on time and the limited application of benevolence, such as granting credit or showing additional kindness, which tends to be reserved for loyal customers. This study emphasizes the necessity of internalizing Islamic ethical values in every business activity, as they not only strengthen consumer trust and loyalty but also bring spiritual blessings to business actors. Thus, the implementation of Islamic business ethics supports business sustainability while also contributing positively to social welfare and the continuity of the local economy.

Social Media Marketing dan Online Customer Review Terhadap Brand Attitude dan Dampaknya pada Purchase Intention pada Product Smartphone

Maulana Farizil Qudsi, Dien Mardhiyah — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to examine and analyze the influence of social media marketing and online customer reviews on brand attitude, and their impact on purchase intention for the OPPO Find N5 Fold product. This research employs a quantitative approach with exogenous variables including Social Media Marketing (X1) and Online Customer Review (X2), and endogenous variables comprising Brand Attitude (Z) and Purchase Intention (Y). Primary data were collected using a five-point Likert scale questionnaire, distributed to respondents residing in Surabaya who do not yet own an OPPO Find N5 Fold, are active on social media, and have seen advertisements or reviews of the product. A purposive sampling technique was applied, with a total of 130 respondents. Data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS) via SmartPLS 4.0.9. The findings reveal that both social media marketing and online customer reviews have a positive and significant effect on brand attitude, which in turn positively influences purchase intention toward the OPPO Find N5 Fold. Therefore, companies are encouraged to develop creative communication strategies on social media and manage customer reviews strategically to strengthen brand perception and drive purchase intention.

Efektivitas Sistem Informasi Akuntansi dalam Meningkatkan Transparansi dan Akurasi Laporan Keuangan UMKM

Ariza Nurro'yi, Khoriatun, Achmad Sidik, Abdur Rochman — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to examine the effectiveness of an Accounting Information System (AIS) in improving the transparency and accuracy of financial reporting for Micro, Small, and Medium Enterprises (MSMEs). A total of 20 MSME actors participated as respondents in this research, using a quantitative approach and Spearman correlation analysis. The results show that the use of the web-based application SIAKUN significantly enhances the transparency and accuracy of MSME financial reports. There is a strong correlation between system reliability and both data accuracy and financial transparency, as well as between data accuracy and system usage effectiveness. The highest correlation was found between financial report accuracy and system usage effectiveness, indicating that a reliable and user-friendly system greatly contributes to the quality of financial reporting. This study supports previous findings emphasizing the importance of a simple, standalone, and automated accounting information system in facilitating accurate financial record-keeping. Overall, the research confirms that SIAKUN serves as a strategic solution for promoting digitalization, enhancing accountability, and strengthening the credibility of MSMEs in financial management.

Keputusan Pembelian Produk Skincare: Pengaruh Brand Image, Labelisasi Halal, dan Electronic Word Of Mouth

MH Ainulyaqin, Adrianna SR, Listian I. Achmad, Sukron Mamun, Fatmawati — Fri, 03 Oct 2025 00:00:00 +0000

This study aimed to determide how much brand image, halal labeling, and electronic word of mouth influenced purchasing decisions. The research method used in this research is quantitative with a descriptive approach. The data used in this study obtained by distributing questionnaires to 100 MS Glow skincare comsumers located in Karawang Regency. The data was processed using SmartPLS 4.0 application. The results of this study indicated that brand image had a positive influence significantly to purchasing decisions, the halal labeling has a positive and significant influence on purchasing decisions, and electronic word of mouth have an influence on purchasing decision.

Implementasi Strategi Pemasaran Digital dalam Meningkatkan Brand Awareness melalui Optimasi Media Sosial Instagram & TikTok di Tanzif

Rico Hadeta Saputra, Diana Nur Azizah, Eman Sulaeman — Fri, 03 Oct 2025 00:00:00 +0000

This research aims to analyze and implement an effective digital marketing strategy in increasing brand awareness of Tanzif, a natural soap brand, through optimizing the use of Instagram and TikTok social media. With an approach that involves content marketing and paid ads. The project focused on increasing brand awareness through the engagement rate of the Tanzif brand. The results obtained from the project implementation showed an increase in engagement rate on the Instagram platform and a decrease on the TikTok platform over the 3 months of the project, with Instagram from 0.96% to 1.35% and TikTok 7.48% to 5.77%. The decrease on the TikTok platform was due to audience growth that was not matched by an increase in engagement. In addition, there was an increase of 40 Instagram followers and 219 followers on TikTok. These findings suggest that the content-based marketing and paid advertising strategies implemented were successful in attracting audience attention. The recommendations resulting from this research are to continue the use of content calendar and content pillar to ensure content consistency, as well as maximizing Instagram features such as Reels, TikTok videos, and live streaming to expand market reach, collaboration with micro-influencers and improved visual product documentation are highly recommended. Regularly analyzing account performance on social media is also necessary to ensure the effectiveness of the marketing strategies implemented.

Proyek Optimalisasi Media Sosial Instagram dalam Meningkatkan Konversi Konsumen Warung Tilu Nini

Jessica Lois Simamora, Yusandrina Farisha, Raden Rifqi Dwisanto — Fri, 03 Oct 2025 00:00:00 +0000

Warung Tilu Nini is a local culinary business that serves Indonesian home cooking with a traditional yet modern concept. In facing the challenges of limited physical space and low levels of social media interaction, this project aims to optimize digital marketing strategies through the Instagram platform to increase consumer conversion. The methods used are direct observation, interviews, and analysis of social media insight data before and after the campaign. The strategies designed include creating relevant visual content, utilizing Instagram features such as Reels and Stories, and collaborating with local micro-influencers. The results of implementing this strategy show a significant increase in the number of followers, engagement rates, and interactions that drive sales conversions, especially for takeaway and catering services. These findings prove that targeted social media optimization can be an effective solution in encouraging the growth of culinary MSMEs in the digital era.

Optimalisasi Pemanfaatan Website Sebagai Media Pemasaran Digital untuk Meningkatkan Penjualan Maincamacama.Playtime di Kota

Farhan Rabbani Nayuan, Tubagus Muhammad Ismal Zikri — Fri, 03 Oct 2025 00:00:00 +0000

The use of websites in the realm of digital marketing serves as a form of owned media that plays a significant role in marketing activities, particularly in applying brand identity and enhancing as well as simplifying the process of product sales. Maincamacama.Playtime is a company with strong potential to implement website utilization in its digital marketing efforts and product sales. The goal is to optimize website use to support sales by prioritizing the application of brand identity in its visual design, considering functionality, and adopting the Competitor-Based Design method in the design process. The project began with observations of the company’s internal and external conditions, followed by needs analysis, and continued to the website design phase as a digital marketing medium. The results of this project indicate that website utilization can enhance and streamline the sales process, strengthen the company's brand identity, and deliver a better user experience.

Pengaruh Product Innovation, Celebrity Endorsment dan Fear of Missing Out (FOMO) Terhadap Purchase Decision: Studi pada Pembeli Boneka Labubu Di Surabaya

Afidahzulfa, Raya Sulistyowati — Fri, 03 Oct 2025 00:00:00 +0000

The phenomenon of high interest in limited edition collection products such as Labubu dolls has encouraged the emergence of marketing strategies based on innovation, celebrity promotion, and consumer psychological effects. This study aims to determine the effect of product innovation, celebrity endorsement, and Fear of Missing Out (FOMO) on purchasing decisions of Labubu doll buyers in Surabaya City. This study uses a quantitative approach with an explanatory type that aims to explain the relationship between variables through hypothesis testing. The number of samples was determined based on the Rambut formula with a total of 100 respondents selected using the purposive sampling method. Data analysis was carried out with the help of SmartPLS 4 software. The results of the study showed that partially, the third independent variable, namely product innovation, celebrity endorsement, and Fear of Missing Out (FOMO) had a positive and significant effect on purchasing decisions. Simultaneously, all three also had a significant effect on consumer decisions. This study shows that the combination of the appeal of innovative products, promotion through public figures, and psychological pressure not to be left behind by trends are important factors in driving purchasing decisions on collectible doll products.

Pengaruh Media Exposure, Leverage, dan Profitabilitas Terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Aliyyah Fitriyani, Virna Sulfitri — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to test and analyze the effect of Media Exposure, Leverage, and Profitability on Disclosure of carbon emissions. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from annual reports and sustainability reports during the 2021-2023 period using purposive sampling technique. The amount of data in this study was 156 observations. The analysis method used is panel data regression which is processed using EViews12. The results showed that Media Exposure has a positive effect on Carbon Emissions Disclosure, while Leverage and Profitability have no effect on Carbon Emissions Disclosure.

Pengaruh Pengetahuan, Kepercayaan dan Lokasi Terhadap Minat Membayar Zakat Melalui Badan Amil Zakat Nasional (BAZNAS) Kabupaten Tebo: Studi pada Masyarakat Kecamatan Tebo Tengah

Fery Adriansyah, Ridhwan, Aditya Pratama — Fri, 03 Oct 2025 00:00:00 +0000

Muslims are required to pay zakat for those who have property that meets the provisions of Islamic law. The main function of zakat is as an instrument in encouraging the economy of the less fortunate community. One of the institutions that manages zakat, infaq and alms on a large scale is the national zakat agency BAZNAS. However, currently the community in Tebo Tengah District does not fully participate in paying zakat through the Tebo Regency National Zakat Agency, it is suspected that knowledge, belief and location are factors that influence the interest of the community in paying their zakat. Thus, it has an impact on the level of fundraising at BAZNAS Tebo Regency. The purpose of this study was to determine the effect of the relationship between the variables of knowledge, belief and location on the interest of the Tebo Tengah District community in paying their zakat at BAZNAS Tebo Regency, with a sample size of 100 respondents. This study uses quantitative methods and data analysis techniques using SPSS 25. The results of this study indicate that the partial test (t) shows that the knowledge variable has no effect on the interest variable, while the belief variable and location variable have a significant effect on the interest variable. The simultaneous test (f) shows that the variables of knowledge, trust and location together have a significant influence on the variable of people's interest in paying zakat to the national zakat collection agency in Tebo Regency.

Menjalankan Bisnis Menggunakan Ponsel Pintar Berrupa E-Commerce pada Platform Shopee Didumai

Fri, 03 Oct 2025 00:00:00 +0000

In the digital era, e-commerce has become an effective solution to increase revenue by using smartphones as the main operational tool. This article aims to analyze the implementation of doing business through the Shopee e-commerce platform in Dumai, especially for Micro, Small, and Medium Enterprises (MSMEs). By adopting a qualitative descriptive approach, data was collected through interviews and literature reviews on digital marketing strategies, challenges, and business opportunities on the Shopee platform. The results show that Shopee provides a number of superior features such as free shipping, coupons, and live streaming that make it easier for MSMEs to promote their products. However, challenges such as limited capital, logistics problems, and tight competition are still the main obstacles. This articl recommends increasing the use of Shopee features by MSMEs with an emphasis on developing quality products and optimizing marketing strategies such as SEO and social media. Shopee's support through training and more affordable logistics solutions are also considered important in strengthening the competitiveness of MSMEs in the digital market.

Pengaruh Intensitas Aset Tetap, Thin Capitalization, dan Konservatisme Akuntansi Terhadap Tax Avoidance

Daffa Haykal Hakim, Aqamal Haq — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to prove the effect of Fixed Asset Intensity, Thin Capitalization, and Accounting Conservatism on Tax Avoidance. The object of this research is companies included in the LQ-45 Index in 2020-2023. Sampling in this study using purposive sampling method. This research data was analyzed using panel data analysis with Eviews. The results in this study show the following findings: (1) Fixed Asset Intensity has a positive effect on Tax Avoidance, (2) Thin Capitalization has no effect on Tax Avoidance, (3) Accounting Conservatism has no effect on Tax Avoidance.

Pengaruh Electronic Word of Mouth Instagram dan Kualitas Pelayanan Terhadap Minat Kunjungan Balik Pasien ke RSI Hasanah Muhammadiyah Mojokerto dengan Brand Image Sebagai Variabel Mediasi

Feni Wahyuningsih, Wani Devita Gunardi — Fri, 03 Oct 2025 00:00:00 +0000

The world has developed rapidly in all aspects, one of which is in the field of technology. This affects the increase in electronic word-of-mouth (eWOM) which has a major impact on the interest in returning to a service. eWOM plays an important role in shaping patient perceptions of the quality of hospital services. Brand image also plays an important role, especially amidst the increasingly tight competition between government and private hospitals. This study aims to determine the influence of electronic word of mouth (eWOM) Instagram and service quality on patient return visit interest to RSI Hasanah Muhammadiyah Mojokerto with brand image as a mediating variable. The research sample was taken from 100 respondents of RSI Hasanah Muhammadiyah Mojokerto patients with an age range of 18-75 years. Data were obtained through questionnaires distributed randomly both online via google form, and offline using questionnaire sheets. The analysis technique used was SEM-PLS (Structural Equation Model-Partial Least Square) using SmartPLS software version 3.3.2. From the results of the analysis, it was obtained that eWOM did not have a significant effect on the intention to return where the p value was 0.096> 0.05, while service quality had a significant effect on the intention to return with a p value of 0.002 <0.05. eWOM did not have a significant effect on brand image where the p value was 0.582> 0.05, while service quality had a significant effect on brand image with a p value of 0.000 <0.05. The brand image variable itself did not have a significant effect on the intention to return patients (p value 0.076> 0.05). Brand image was also unable to mediate the influence of the two eWOM-instagram variables and service quality on the intention to return patients where the p values were 0.636 and 0.124, respectively. The absence of a relationship between eWOM-IG and brand image on the interest in patient return visits is due to the fact that there are still respondents who are not active users of Instagram social media so they are less updated with the hospital profile updated via Instagram. This study found that service quality has a significant effect on brand image and patient return visit interest because it can be used as input for the hospital. The hospital also needs to further consider the use of Instagram social media in conducting promotions that are easily accessible to the community in their area so that they can be right on target in their use, such as by including Instagram links or IDs in various hospital promotional media.

Pemberdayaan Sosial Ekonomi Ibu Rumah Tangga melalui UMKM di Kelurahan Gunungpati

Hida Farhani Karismawati — Fri, 03 Oct 2025 00:00:00 +0000

The involvement of housewives in the Micro, Small, and Medium Enterprises (MSME) sector is one of the strategic approaches to improving the socioeconomic conditions of families, especially in economically disadvantaged communities. This study aims to explore how the participation of housewives in MSMEs contributes to improving family welfare, identify the various challenges they face in running their businesses, and examine the role of local governments in supporting such empowerment programs. This study employs a qualitative descriptive method with data collection techniques including interviews, field observations, and documentation. The findings reveal that the involvement of housewives in MSMEs can increase household income and strengthen family economic independence. However, they also face challenges such as time constraints due to dual workloads, limited access to capital, and insufficient skills in digital marketing. The sub-district acts as an information hub through PKK cadres, facilitates collaboration with universities, and directs residents to participate in training programs from relevant government agencies. The conclusion of this study indicates that the empowerment process of housewives through MSMEs requires more intensive and sustainable cross-sectoral support to address the real challenges faced by the community and strengthen family economic resilience comprehensively.

Analisis Penerapan Kebijakan Peningkatan Fasilitas Rawat Inap Bagi Pegawai dan Keluarganya Serta Dampaknya Terhadap Loyalitas dan Respon Positif Pegawairumah Sakit Balimed Buleleng

Wayan Adhi Suryana, Deni Iskandar — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the implementation of the inpatient facility improvement policy for employees and their families at BaliMed Buleleng Hospital, as well as its impact on employee’s loyalty and positive responses. The main focus is to explore how the policy influences employee’s loyalty, including commitment, willingness to stay, and readiness to make sacrifices for the hospital, along with employee’s responses such as job satisfaction and work motivation. This research is a qualitative descriptive study, and its data was collected through questionnaires and direct observation. The objects of the study are employee’s loyalty and response, meanwhile the subjects are the employees of BaliMed Buleleng Hospital who have utilized the improved inpatient facilities. Questionnaire data were used to gather employee’s perceptions, while observation was conducted to complement and validate the data directly. The results show that the implementation of improved inpatient facilities for employees and their families has a positive impact on increasing employee loyalty at BaliMed Buleleng Hospital. Moreover, the implementation of this policy also improves employee’s responses at work. Employee’s responses became significantly more positive after the policy was implemented.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi

Afli Audryna, Haryono, Juanda Astarani, Rusliyawati, Nella Yantiana — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Balancing Funds on Regional Expenditure, with Budget Ratcheting as a moderating variable. The research was conducted on the Provincial Government of West Kalimantan for the period 2021–2023 using a quantitative approach and multiple linear regression analysis. The results showed that only Balancing Funds had a significant and positive effect on Regional Expenditure, indicating the strong dependence of regional financing on central government transfers. Meanwhile, PAD had no significant effect, suggesting limited fiscal independence in the province. Furthermore, the Budget Ratcheting variables (X1_Z and X2_Z) did not significantly moderate the relationship between PAD and Balancing Funds with Regional Expenditure. These findings highlight the need for improved local revenue management and more performance-based budgeting to reduce dependency and inefficiency in fiscal policy.

Pengaruh Penerapan Green Accounting, Green Competitive Advantage, Capital Structure, dan Environmental Performance Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Wahyu Ramadhan, Hermi Karom — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to examine the influence of Green Accounting, Green Competitive Advantage, Capital Structure, and Environmental Performance on Firm Value. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with a total of 111 observations. The analytical method employed was multiple linear regression. The results show that Green Competitive Advantage and Environmental Performance have a significant positive effect on Firm Value, while Green Accounting and Capital Structure have no significant effect. These findings reinforce the relevance of the Resource-Based View and Legitimacy Theory in explaining how firm value is created through sustainability strategies. On the other hand, the insignificant effect of Green Accounting is likely due to the limitations of using a dummy-based measurement, which does not fully capture the quality of implementation. The implications of this study highlight the strategic importance of environmental competitiveness and environmental performance as key determinants of firm value in the energy sector.

SROI Analysis of the “Sayurpreneurship 4.0” Creating Shared Value Program by Master of Management, Airlangga University 2024

Taufiq Muhammad Khozin, Gancar Candra Premananto — Fri, 03 Oct 2025 00:00:00 +0000

The advancement of technology in the digital era 4.0 has driven a significant shift in business models, from conventional to digital, requiring entrepreneurs to adapt in order to enhance efficiency and competitiveness. The Creating Shared Value (CSV) program titled Sayurpreneurship 4.0: Digitalization Strategy for Vegetable Vendors, initiated by Master of Management students from the Faculty of Economics and Business, Universitas Airlangga in 2024, represents a community engagement effort aimed at empowering traditional vegetable vendors through digital transformation. This quantitative study collected primary data through observation and interviews with program stakeholders to evaluate the social impact of the initiative. The results of the Social Return on Investment (SROI) calculation indicate that every Rp1 invested generates a social return of Rp7.04. These findings highlight that the digitalization of traditional vegetable vendors not only creates significant social value but also contributes to the achievement of Sustainable Development Goals (SDGs) Nos. 1, 4, 8, and 10. The study emphasizes the urgency of accelerating digital transformation among micro and small enterprises, fostering a modern business mindset, and developing similar high-impact social investment programs in the future.

Implementasi Etika Bisnis Islam dalam Meningkatan Penjualan Thrifting di Pasar Amahami Kota Bima

Rangga Dzikrul Rabbani, Ichwan P. Syamsuddin, Umar Sagaf — Fri, 03 Oct 2025 00:00:00 +0000

This research was conducted to find out how the implementation o Islamic business ethics can contribute to the increase in thrifting sale in Amahami Market, Bima City and what are the challenges faced b thrifting traders in implementing Islamic business ethics in Amaham Market, as well as the solutions offered. This research also use descriptive qualitative research methods with observation, interview and documentation of 15 sellers and buyers of thrifting goods in th amahami market of bima city. The results of this study indicate tha the application of Islamic business ethics in Amahami Market i proven to be able to increase consumer confidence in thrifting traders This trust arises because traders carry out honest and transparen business practices, are committed to the quality of goods and pric fairness, behave fairly and serve kindly, and have social care However, the application faces several challenges including the lac of a comprehensive understanding of Islamic Business Ethics, unfai competition between merchants, limited resources and access t training, and the challenges of local culture and traditions. In line wit these challenges, it also offers solutions to overcome them, namely b Increasing the Understanding and Awareness of Traders, providin Consumer Education and Increasing the Role of the Community, a well as the Establishment of Community-Based Market Supervisor Institutions

Pengaruh Operating Cash Flow, Operating Capacity, Sales Growth, dan Leverage Terhadap Financial Distress

Silfi Alfiani, Regina Jansen Arsjah — Fri, 03 Oct 2025 00:00:00 +0000

This study examines the relationship between operating cash flow, operating capacity, sales growth, and leverage on financial distress in cyclical consumer sector companies in Indonesia during the 2021-2023 period. Using a quantitative approach and panel data regression model, this study aims to identify operational and structural indicators that play a role in reflecting the financial condition of companies. The findings show that operating cash flow has a positive effect on financial distress, contrary to the initial assumption that higher cash flow reflects financial resilience. On the other hand, operating capacity and sales growth have no effect on financial distress. Leverage shows a negative effect on financial distress, indicating that firms with higher levels of debt in certain contexts can better manage financial stress. These results highlight the importance of understanding operational dynamics and capital structure contextually in an effort to anticipate potential corporate financial crises.

Pengaruh Kompetensi dan Kecerdasan Emosional Terhadap Kinerja Karyawan dengan Kepemimpinan Sebagai Variabel Intervening pada Pt. Bintang Ujung Kulon Mandiri (BUKM)

Achmad Yasir Rusadi, Imam Muhtadin, Nazifah Husainah, Hasanah Hasanah — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to find out and analyze the influence of competence and leadership on employee performance with work motivation as a mediating variable in PT. Bintang Ujung Kulon Mandiri. The method in this study uses an associative method with a quantitative research approach. Meanwhile, the number of samples used was 52 respondents, using saturated samples for the sampling method. The analysis method used is SEM-PLS. The results of the study indicate that, (1) competence has a significant influence on employee performance, (2) emotional intelligence has a significant influence on employee performance, (3) competence has a significant influence on leadership, (4) emotional intelligence has a significant influence on leadership, (5) leadership has a significant influence on employee performance, (6) competence has a significant influence on employee performance through leadership, and (7) emotional intelligence has a significant influence on employee performance through leadership.

Pengaruh Audit Report Lag, Komite Audit, Financial Health, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern

Saighotun Haniyah, Regina Jansen Arsjah — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to examine the effect of audit report lag, audit committee, financial condition, and company growth on going concern audit opinion. This study uses a quantitative approach with secondary data obtained from the financial statements of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) with the research year 2021 to 2023, a total of 61 companies included in the research sample lasted for three years resulting in a total of 183 samples obtained by purposive sampling technique. This study uses descriptive statistical analysis, binary logistic regression analysis, hypothesis testing for its analysis. The results of this research analysis indicate that audit report lag has a positive effect on going concern audit opinion, audit committee has no effect on going concern audit opinion, financial health has a negative effect on going concern audit opinion, and company growth has no effect on going concern audit opinion.

Strategi Pemasaran Syariah dalam Upaya Meningkatkan Pendapatan Pengusaha Tenun di Kelurahan Ntobo

Rahmatan Setiadin, Umar Sagaf, Muhammad Zia Ulhaq — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyse sharia marketing strategies in increasing the income of weaving entrepreneurs in Ntobo Village, Bima City. The traditional weaving industry in this region not only has high cultural value, but is also the main source of livelihood for the local community. However, weaving entrepreneurs face challenges in the form of limited market access, competition with imported products, and lack of understanding of sharia marketing and modern marketing strategies. This research uses a descriptive qualitative method with data collection techniques through observation, semi-structured interviews, and documentation of 15 weaving entrepreneurs. The results showed that the implementation of sharia marketing strategies, which include honesty and transparency in transactions, provision of halal and quality products, sharia value-based promotion through social media, and strengthening personal relationships with consumers, contributed positively to increasing consumer confidence and entrepreneurial income. In addition, collaboration through artisan communities and participation in exhibition activities helped expand the marketing network. Despite facing challenges in terms of capital, market access and digital skills, weaving entrepreneurs in Ntobo have great opportunities through government support and increased public awareness of local products based on Islamic values. This study concludes that the integration of sharia principles and modern marketing strategies can sustainably increase the competitiveness and income of weaving entrepreneurs, while maintaining the cultural and religious values of the Ntobo community.

Analisis Sistem Rekrutmen dan Seleksi yang Berimplikasi Pada Kinerja Karyawan: Study Kasus pada PT Mega Auto Central Finance

Rendy Renaldi, Reniza Helena Putri — Fri, 03 Oct 2025 00:00:00 +0000

Human Resource (HR) plays a crucial role in the success of organization. The recruitment and selection system at PT Mega Auto Central Finance and its impact on employe performance. The research employs a qualitative approach with interview as the primary method to understand the selection process. The findings indicate that PT MEGA AUTO CENTRAL FINANCE has implemented a system that considers job performance, personal traits, and work behavior when selecting candidates. However there are some recommendations for improvement. First, concerning the recruitment system, the company can diversify its sources for recruiting employes by collaborating with educational institutions and online platform. Second, in the selection proses, the company needs to enhance objectivity and diversity by ensuring that assessment are based on relevant competencies and qualifications while considering the diversity of the candidates being evaluated. These improvements are expected to strengthen employees’ contribution to the company’s goals. Thus, this research provides at better understanding of the importance of and effective recruitment and selection system in supporting organizational performance.

Efektivitas Pengelolaan Dana Zakat Produktif Baznaz dalam Mengentaskan Kemiskinan di Desa Melayu Kecamatan Lambu Kabupaten Bima

Ariyansyah, Umar Sagaf, Muhammad Yunan Putra — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to evaluate the effectiveness of productive zakat management by BAZNAS in alleviating poverty in Malay Village, Lambu District, Bima Regency and analyze the contribution of productive zakat to poverty alleviation in Malay Village, Lambu District, Bima Regency. The method used is descriptive qualitative through interviews and observations of mustahik. The results show that productive zakat management by BAZNAS Bima Regency in Malay Village has proven its effectiveness in poverty alleviation through a sustainable economic empowerment approach based on the Bank Zakat Mikro (BZM) scheme. The program has succeeded in transforming mustahiqs into independent business actors in the livestock and handicraft sectors, with concrete achievements in the form of a 30% increase in income per year, transformation of the status of 15 families from mustahiqs to muzakki, and a 12% reduction in the poverty rate in three years. Supported by systematic governance and multi-stakeholder collaboration that utilizes local potential, this program overcomes the challenges of financial literacy and market access to create economic independence, proving productive zakat as a transformative instrument that is not only charitable but also empowering in a sustainable manner.

Literasi Keuangan Syariah Masyarakat Desa Pulai Payung, Kecamatan Ipuh

Henny Satriana, Amrizal — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the sharia financial literacy of the community in Pulai Payung Village, Ipuh District, Mukomuko Regency. Although Indonesia has great potential for developing sharia finance, the level of sharia financial literacy in rural areas such as Pulai Payung Village is still relatively low. This study used a qualitative method with a case study approach, collecting data through in-depth interviews with the local community. The results show that the community's understanding of the concept of sharia finance is still very limited. Most residents only know that sharia finance does not contain usury, but do not understand other products and principles such as mudharabah, musyarakah, and ijarah. The community's level of knowledge of sharia financial products and institutions is also low, with many preferring conventional financial institutions due to easier accessibility. Skills in managing finances according to sharia principles are also still minimal, with people tending to rely on conventional or informal financial systems. These findings demonstrate the need to improve sharia financial literacy through systematic and sustainable education programs, as well as support from the government and sharia financial institutions. By improving Islamic financial literacy, it is hoped that the public will be able to make better financial decisions, avoid practices that conflict with Islamic teachings, and actively participate in a more inclusive Islamic financial system. This research is expected to serve as a reference for developing Islamic financial literacy in rural areas and strengthening the Islamic financial system in Indonesia.

Pengaruh Marketing Mix (Product, Place, Promotion, Price, People) Terhadap Minat Berkunjung Masyarakat ke Poli Anak Rumah Sakit Islam Hasanah Muhammadiyah Mojokerto

Pestaria Sianipar, Wani Devita Gunardi — Fri, 03 Oct 2025 00:00:00 +0000

Good hospital service is crucial because patients' perceptions of service quality are formed during their visit to a healthcare institution. The marketing mix is the most visible (tangible) component of a company's marketing activities, making it crucial because companies must create attractive offers and consider appropriate distribution and promotion tactics. The purpose of this study was to examine the influence of the marketing mix (product, place, promotion, price, people) on public intention to visit the Children's Clinic at Hasanah Muhammadiyah Islamic Hospital, Mojokerto. The study sample was taken from 80 respondents at the Children's Clinic at Hasanah Muhammadiyah Islamic Hospital, Mojokerto. Data were obtained through questionnaires, and the analysis used was multiple linear regression. The results of the analysis obtained that: 1) The product variable (X1) partially has a significant effect on the interest of the community visiting the Children's Polyclinic of RSIH Muhammadiyah Mojokerto (0.026 < 0.05). 2) The location variable (X2) partially has a significant effect on the interest of the community visiting the Children's Polyclinic of RSIH Muhammadiyah Mojokerto (0.004 < 0.05). 3) The promotion variable (X3) partially has a significant effect on the interest of the community visiting the Children's Polyclinic of RSIH Muhammadiyah Mojokerto (0.006 < 0.05). 4) The price variable (X4) partially has a significant effect on the interest of the community visiting the Children's Polyclinic of RSIH Muhammadiyah Mojokerto (0.001 < 0.05). 5) The employee variable (X5) partially has a significant effect on the interest of the community visiting the Children's Polyclinic of RSIH Muhammadiyah Mojokerto (0.003 < 0.05). 5) The variables product (X1), place (X2), promotion (X3), price (X4), and people (X5) simultaneously significantly influence public interest in visiting the Pediatric Clinic of RSIH Muhammadiyah Mojokerto (0.000 < 0.05). To increase public interest in visiting, the hospital needs to pay attention to the marketing mix and demonstrate concern for patients in need of healthcare services, provide personalized attention to each individual, and remind patients of medical recommendations to follow. The hospital is expected to continue providing professional services to both BPJS patients and the general public so that the public maintains trust in the hospital's services.

Pelaksanaan Sistem Manajemen Kesehatan dan Keselamatan Kerja (SMK3) di RS An-Nissa Rejang Lebong Tahun 2024

Anggrainy Intan Kusuma Putri, Wani Devita Gunardi — Fri, 03 Oct 2025 00:00:00 +0000

The Occupational Health and Safety Management System (SMK3) plays a vital role in ensuring the safety of both healthcare workers and patients within the high-risk environment of hospitals. This study aims to evaluate the implementation of SMK3 at An-Nissa Hospital in Rejang Lebong, covering key aspects such as policy, planning, organization, implementation, evaluation, and continuous improvement. A qualitative research approach with a phenomenological design was used to explore in depth the motivations, attitudes, perceptions, and values influencing SMK3 practices. Data were collected through triangulation techniques, including direct observation, in-depth interviews with key informants, and document analysis consisting of decrees, regulations, and photo evidence related to occupational health and safety activities. The findings indicate that while SMK3 implementation at An-Nissa Hospital is underway, it has not yet fully met the standards outlined in the Hospital Occupational Health and Safety Management Guidelines. Strengthened management commitment and regular evaluations are needed to improve system effectiveness. An optimal SMK3 implementation is expected to create a safe, healthy, and productive work environment for all hospital personnel.

Implementasi Performance Management System pada Unit Aviation Security di Bandar Udara Internasional Yogyakarta

Walid Jumlad, Ajie Febrianto T — Fri, 03 Oct 2025 00:00:00 +0000

To improve the quality of human resources, the role of the Performance Management System (PMS) is very important, as well as a crucial foundation for achieving productivity and sustainable progress of an organization. This study focuses on the Implementation of the Performance Management System in the Aviation Security unit at Yogyakarta International Airport. This study employs a qualitative research method, collecting primary data through interviews and observations, as well as secondary data from documents related to performance assessments and documented events. This study was conducted from August to September 2024 at Yogyakarta International Airport. The data collection techniques used were observation, interviews, and documentation. While the data analysis technique used data collection, data reduction, data presentation, and conclusion. The results of the study show that the implementation of PMS at Aviation Security YIA went through four main stages: Planning (Plan), Action (Act), Monitoring (Monitoring), and Assessment (Review). Planning constraints (adjustment of ambitious targets, personnel understanding) were overcome by involving the Chief and structured socialization. Action steps to deal with decreased motivation, fatigue, and a mentality that already memorizes, which reduces compliance and responsibility, are overcome through continuous training, strengthening leadership, instilling a culture of belonging, and a reward-punishment system. Monitoring is constrained by personal assessment, manual observation, large data volumes, and a limited number of Chiefs, overcome with objective training, standardization of checklists, and optimization of CCTV. Assessment and feedback face potential bias and personnel disagreement, overcome with counseling, training, mentoring, and disciplinary action.

Pengaruh Kesetaraan Gender, Transaksi Pihak Berelasi, dan Modal Intelektual Hijau Terhadap Manajemen Laba

Mochammad Razel Putra Zalna, Christina Dwi Astuti — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to examine the effect of gender equality, related party transactions, and green intellectual capital on earnings management. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2021-2023, totaling 166 observations obtained using purposive sampling technique. This study uses multiple regression analysis methods using SPSS 29.0. The results of this study indicate that partially only gender equality has a negative effect on earnings management. Meanwhile, related party transactions and green intellectual capital have a positive effect on earnings management. The results of this study simultaneously show that gender equality, related party transactions and green intellectual capital have an influence on earnings management.

Pengaruh Struktur Modal, Keputusan Investasi, dan Struktur Kepemilikan Terhadap Nilai Perusahaan

Chatrine Maria Isabrine, Sofie — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the effect of capital structure, investment decisions, managerial ownership, and corporate ownership on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2020–2023. The research employs a quantitative method using secondary data and a purposive sampling technique involving 32 companies, resulting in 102 observations. The analysis was conducted using multiple linear regression with the assistance of SPSS 25. The results show that capital structure and investment decisions do not have a significant effect on firm value. On the other hand, managerial ownership and corporate ownership have a positive and significant effect. These findings highlight the importance of ownership structure in enhancing firm value, particularly in sectors that are fundamentally stable.

Pengaruh Kompetensi Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Melalui Komitmen Organisasi Sebagai Variabel Intervening pada Rumah Sakit Islam Jakarta Cempaka Putih

Faikhotul Inayah, Maswanto — Fri, 03 Oct 2025 00:00:00 +0000

The purpose of this study was to examine the influence of Job Competence and Work Motivation on Employee Performance through Organizational Commitment as an Intervening Variable at the Jakarta Islamic Hospital, Cempaka Putih. This study was quantitative and associative in nature, with non-medical employees of the Jakarta Islamic Hospital, Cempaka Putih, as the respondents. This study was a population study with 180 respondents. The data processing tool used was the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using the SmartPLS version 4.0 application, which aims to analyze the relationship between latent constructs and path models. This can be seen through the results of the outer model, or measurement model, and the inner model, or structural model. The partial results of this study are: 1) Job Competence significantly influences Organizational Commitment. 2) Work Motivation significantly influences Organizational Commitment. 3) Work Competence significantly influences Employee Performance. 4) Work Motivation does not significantly influence Employee Performance. 5) Organizational Commitment significantly influences Employee Performance. 6) Work Competence significantly influences Employee Performance through Organizational Commitment as an Intervening Variable. 7) Work Motivation significantly influences Employee Performance through Organizational Commitment as an Intervening Variable.

Pengembangan Model Pembelajaran Sosial Emosional Berbasis LMS untuk Penguatan Karakter dan Kecakapan Intrapersonal Mahasiswa PPG dalam Konteks Pendidikan Bisnis

Rachmad Hidayat, Handri Dian Wahyudi, Mohammad Hari — Fri, 03 Oct 2025 00:00:00 +0000

Strengthening character and intrapersonal skills is a key element in the formation of professional educators, especially in the context of the Teacher Professional Education Program (PPG) in the field of business education. This research aims to develop a social-emotional learning model based on the Learning Management System (LMS) designed to improve self-awareness, emotional management, and personal responsibility of PPG students. The research uses a Research and Development approach with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) development model, but is limited to the initial Implementation stage. The analysis stage was carried out through a literature study and field needs on the importance of social-emotional learning in the PPG curriculum. The design stage involves the preparation of a model structure that includes material elements, reflective activities, and experiential assessments. The development phase resulted in a prototype LMS containing interactive modules, reflection journals, learning videos, and formative quizzes. The initial implementation stage was carried out in small groups to measure initial response, media availability, and substance validation. The results show that this model can facilitate intrapersonal learning in a more independent, flexible, and contextual manner. This model is considered potential as an alternative to strengthening character in teacher professional education in the business sector.

Pengaruh Celebrity Endorsement terhadap Purchase Decission dengan Brand Image sebagai Mediator pada Scarlett Whitening

Zulham Muji, Hedi Cupiadi, Dani Adiatma — Fri, 03 Oct 2025 00:00:00 +0000

This study was designed to examine Brand Image as an intervening variable in Purchase Decisions for Scarlett Whitening products influenced by Celebrity Endorsement. The background of this study shows that the development of digital technology has encouraged the massive use of celebrity endorsements in marketing strategies, but there is a gap in understanding regarding their effectiveness in shaping brand image and influencing purchasing decisions. This study adopts a quantitative approach using descriptive and causal methods. Primary data were collected through a questionnaire distributed to 96 respondents who are users of Scarlett Whitening, selected using the Lemeshow formula. The study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) using the SmartPLS software. Based on the research, Celebrity Endorsement has a very strong positive influence on Brand Image, and Brand Image has a positive influence on Purchase Decision. Additionally, Celebrity Endorsement also influences Purchase Decision directly and indirectly through Brand Image as an intervening variable. These findings demonstrate the importance of building a strong brand image through celebrity endorsement strategies to enhance consumer Purchase Decision.

Pengaruh Net Working Capital, Operation Efficiency, Struktur Modal Terhadap Kinerja Keuangan

Artila Sayyidina Fasya, Murtanto — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the effect of Net Working Capital, Operational Efficiency, and Capital Structure on financial performance in banking sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Financial performance uses Return on Assets (ROA) as the main indicator. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from a sample of the company's annual financial reports. The results of the study indicate that Net Working Capital has a significant positive effect on financial performance. Operational Efficiency proxied by the BOPO ratio has a significant positive effect on financial performance. Meanwhile, Capital Structure does not show a significant effect on financial performance. This finding provides the essence that the efficiency of working capital and operational management is the key to increasing bank profitability, while capital structure needs to be further studied in the context of risk management.

Pengaruh Praktik Environment, Social, Governance (ESG) terhadap Nilai Perusahaan dengan Peran Moderasi Top Management Team (TMT) Diversity

Syifa Muhila Azra Aisyah, Idrianita Anis — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the effect of Environment, Social, and Governance (ESG) practices on firm value with the moderating role of Top Management Team (TMT) Diversity. This research uses secondary data obtained from annual reports and sustainability reports published on the Indonesia Stock Exchange and the official websites of the companies. The sampling technique was purposive sampling with a total of 30 companies in the industrial sector. The data analysis methods used were descriptive analysis and hypothesis testing. The results of the study show that only ESG practices and Top Management Team Age Diversity have a significant effect on firm value. Meanwhile, Top Management Team Gender Diversity, the interaction between Top Management Team Age Diversity and ESG, as well as the interaction between Top Management Team Gender Diversity and ESG, do not have a significant effect on firm value.

Pengaruh Komisaris Independen, Cash Management, dan Net Working Capital Terhadap Cash Holding Pada Perusahaan Properti dan Real Estate Tahun 2021-2023

Diva Ayu Pusvitasari, Risa Nurmala Dewi — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to examine and analyze the influence of independent commissioners, cash management, using cash flow and capital expenditure as measures, and net working capital on cash holdings. The sample was selected using a purposive sampling method based on specific criteria. The sample used in this study consists of 62 property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach and multiple regression analysis. Data collection techniques were conducted using secondary data from financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that cash flow has a positive effect on cash holdings. Meanwhile, independent commissioners, capital expenditure, and net working capital have a negative effect on cash holdings.

Pengaruh Promosi, Gaya Hidup, Persepsi Resiko, dan Electronic Word of Mouth Terhadap Minat Beli Motor Listrik di Purwokerto

Evan Alesandro Wibowo, Tri Septin Muji, Dian Widyaningtyas, Purnadi — Fri, 03 Oct 2025 00:00:00 +0000

Electric motorcycle are innovative vehicles whose charging does not depend on petroleum, making them more environmentally friendly. The purpose of this study was to analyze the influence of promotion, lifestyle, risk perception, and electronic word of mouth on the interest in purchasing electric motorcycles in Purwokerto through a questionnaire with a purposive sampling technique. Based on the criteria, 100 respondents were obtained. This study used the SPSS test tool, with the research method used multiple regression analysis. The results showed that promotion and risk perception had a positive effect on the interest in purchasing electric motorcycle in Purwokerto. Meanwhile, risk perception and electronic word of mouth did not affect the interest in purchasing electric motorcycle in Purwokerto.

Pengaruh Pengungkapan Sustainability Report, Audit Tenure, Capital Intensity dan Profitabilitas terhadap Nilai Perusahaan

Mariah Ulfa, Harti Budi Yanti — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to examine the effect of Sustainability Report disclosure, audit tenure, capital intensity, and profitability on firm value. The objects of this study were consumer cyclical and consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was obtained using a purposive sampling technique, resulting in 214 observations. Data analysis was performed using a random effects model and processed using E-Views software. The test results indicate that Sustainability Report disclosure and capital intensity have no effect on firm value. Meanwhile, audit tenure has a negative effect on firm value, indicating that the longer the auditor's tenure, the lower the firm value. Conversely, profitability has a positive effect on firm value, meaning that the higher the company's ability to generate profits, the higher the firm value. These findings have implications for management and investors in considering factors that influence firm value.

Pengaruh Pengungkapan Laporan Sustainabilitas Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi Pertambangan yang Terdaftar di Bursa Efek Indonesia

Intan Purnama Putri, Nurhafifah Amalina — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to test and analyze the effect of disclosure of sustainability reports consisting of economic dimensions, environmental dimensions, and social dimensions, on company performance. In this study, the population used is mining companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2024. The type of data used is secondary data, namely data derived from annual reports and sustainability reports. The purposive sampling method used in this study obtained 25 companies with a total analysis of 100 samples in mining companies. This study uses the Feasible Generalized Least Square (FGLS) approach with panel data regression analysis techniques.

The results showed that the partial test on the disclosure of sustainability reports in the environmental dimension had a significant effect on ROA, but the other two dimensions, namely the economic and social dimensions, did not have a significant effect on ROA. These results are expected to be a reference for companies, especially the mining sector in Indonesia, to be able to optimize the disclosure of sustainability reports which have proven to be an important component in driving company profitability.

Pengaruh Stabilitas Keuangan, Tekanan Eksternal dan Target Keuangan Terhadap Kecurangan Laporan Keuangan

Cindy Loren Panggabean, Juniati Gunawan — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the influence of financial stability, external pressure, and financial targets on financial statement fraud in companies operating in the consumer cyclicals subsector on the Indonesia Stock Exchange (IDX). Using data from consumer cyclicals companies listed on the IDX during the 2021-2024 period, this study tests the proposed hypotheses. Financial stability is measured by changes in assets, while external pressure is proxied using the leverage ratio. Financial targets are measured by Return on Assets. Data analysis was conducted using the classical assumption test to identify variables that significantly influence the probability of financial statement fraud. The results show that financial stability has a positive and significant effect on financial statement fraud, external pressure has no positive effect, and financial targets have no positive impact on financial statement fraud.

Pengaruh Brand Ambassador, Brand Image, Word of Mouth dan Kualitas Produk terhadap Keputusan Pembelian Produk Mlaku Coffee

Roni Caniago, Arini Hidayah, Tri Septin Muji, Alfato Yusnar Kharismasyah — Fri, 03 Oct 2025 00:00:00 +0000

The purpose of this study was to analyze the effect of Brand Ambassador, Brand Image, Word of Mouth and Product Quality on Purchasing Decisions for Mlaku Coffee Products in Purwokerto.The sampling method in this study used non-probability sampling technique, namely purposive sampling. Based on the criteria, 100 respondents were obtained as a sample. The method used in this research is to use quantitative research with data collection using a questionnaire in the form of a 1-5 Likert scale to respondents who have purchased Mlaku Coffee products who live in Purwokerto. The data analyzed is primary data collected through questionnaires and processed using the SPSS version 26 program. The data analysis used in this study is multiple linear regression analysis test. Based on the results of the analysis, it shows that Brand Ambassador has a positive and significant effect on purchasing decisions. Brand Image has no positive effect on purchasing decisions. Word of Mouth has a positive and significant effect on purchasing decisions. Product quality has a positive and significant effect on purchasing decisions.

Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi: Studi pada Perusahaan Healthcare yang Terdaftar di BEI Periode 2019-2024

Anasyifa Rachelita, Intan Puspitasari, Agus Saur Utomo — Fri, 03 Oct 2025 00:00:00 +0000

The healthcare industry is a dynamic and rapidly growing sector in indonesia. Between 2019 and 2024, the healthcare industry experienced positive growth in profits and assets, but stock prices declined during the same period. This study was conducted to examine the effect of financial performance on company value, with corporate social responsibility disclosure as s moderating variable in healthcare companies. The sample used in this study consists of five companies: PT Industri Jamu dan Healthcare Sido Muncul Tbk, PT Kalbe Farma Tbk, PT Indofarma Persero, PT Siloam International Hospital Tbk, and PT Merck Tbk. The research data consists of panel data obtained from annual financial reports and Corporate Social Responsibility disclosure reports. Data analysis was conducted using Moderated Regression Analysis with Eviews software. The results of this study indicate that: (1) the current ratio has a positive but insignificant effect on company value; (2) return on assets has a positive and significant effect on company value; (3) corporate social responsibility on company value.

Pengaruh Hubungan Work Life Balance dan Pengembangan Karir Terhadap Retensi Karyawan Dimoderasi oleh Kepuasan Kerja: Studi pada Karyawan PT BPR Bkk Jateng Perseroda

Ramadika Kurnia Chandra, Alimuddin Rizal Rivai — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the influence of Work Life Balance and Career Development on Employee Retention, as well as the role of Job Satisfaction as a moderating variable among employees of PT BPR BKK Jateng Perseroda. Employee retention is a crucial issue for organizational sustainability. This quantitative research employed questionnaires as data collection instruments from 88 employee respondents of PT BPR BKK Jateng Perseroda. Data were analyzed using multiple linear regression and moderation analysis with SPSS. Validity tests indicated that all instruments were valid, and reliability tests confirmed the instruments were reliable with high Cronbach's Alpha values.

Descriptive findings showed that Work Life Balance, Career Development, Job Satisfaction, and Employee Retention were perceived at a very good level by employees. The regression analysis results indicated that simultaneously, Work Life Balance and Career Development significantly influence Employee Retention, explaining 78.8% of the variance. Partially, both Work Life Balance and Career Development were also proven to have a positive and significant influence on Employee Retention. Furthermore, the moderation test results revealed that Job Satisfaction significantly moderates the relationship between Work Life Balance and Employee Retention, where higher Job Satisfaction strengthens the positive influence of Work Life Balance on Employee Retention. However, Job Satisfaction was not found to significantly moderate the relationship between Career Development and Employee Retention. This study concludes that the company's efforts in improving Work Life Balance and Career Development are crucial for Employee Retention, and the role of Job Satisfaction is highly strategic in strengthening the impact of Work Life Balance.

Analisis Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan

Danisya Zalza Billa Putri Supriyanto, Zaky Machmuddah — Fri, 03 Oct 2025 00:00:00 +0000

This study examines the relationship between firm value (Tobin's Q) and profitability (ROA), liquidity (CR), company size (SIZE), and capital structure (DER). Using a purposive selection technique, we examined a sample of 60 industrial enterprises that were listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Using IBM SPSS 26, we performed a multiple linear regression analysis, which showed that each of these characteristics had a significant impact on the value of the company.

Pengendalian Kualitas Produk Keripik Tempe di IKM Sido Mukti dengan Pendekatan DMAIC Six Sigma

Riestika Nur Insani Putri, Rossy Septy Wahyuni — Fri, 03 Oct 2025 00:00:00 +0000

Quality control is crucial for industry, including small businesses like Sido Mukti Small and Medium Enterprises (SMEs), a tempeh chip producer. Lack of proper quality control results in defective products. Although the sigma level remained at 6 before and after improvements, the sigma value increased from 2.77 to 3.26 after several changes were made. Production issues identified included the absence of clear inspection standards, no time guidelines, poor machine maintenance, reliance on manual tools prone to human error, unclean soybean washing, the absence of standardized yeast dosages, inadequate record-keeping, open storage, and unstable weather conditions. Recommended improvements include establishing inspection, time, and maintenance standards, purchasing better machinery and scales, standardizing yeast dosages, record-keeping, maintaining a clean fermentation area, and managing weather conditions.

Analisis Pengaruh Pertumbuhan Ekonomi, Angka Harapan Hidup, Tingkat Partisipasi Angkatan Kerja, dan Tingkat Pengangguran Terbuka Terhadap Tingkat Kemiskinan di Kota Surabaya, Kota Malang, Kota Madiun, Kota Pasuruan, dan Kota Batu

Almirah Luthfiyah Nur Aurellia, Marseto, Anisa Fitria Utami — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the influence of economic growth, life expectancy, labor force participation rate, and open poverty rate on poverty rate in five cities in East Java Province, namely Surabaya City, Malang City, Madiun City, Pasuruan City, and Batu City during the period 2013 to 2023. The method used is a quantitative approach with panel data regression analysis, which allows a combination of time series and cross-section data to obtain more accurate estimates. The main focus of this study is to identify how much each independent variable contributes to changes in poverty rates in the region. The results of this study are expected to be the basis for consideration in formulating poverty alleviation policies by local governments and to be an academic reference in the Faculty of Economics and Business UPN "Veteran" East Java. By understanding the factors that influence poverty empirically, it is hoped that regional development strategies can be directed more effectively and on target.

Strategi Optimalisasi Produksi Gula Menggunakan Pendekatan Linear Programming di PT PG Candi Baru Sidoarjo

Muhammad Alfan Syahril Kirom, Achmad Misbah — Fri, 03 Oct 2025 00:00:00 +0000

his study aims to develop a strategy to optimize sugar production at PT PG Candi Baru Sidoarjo by utilizing a linear programming approach as a decision analysis tool. By modeling the system using POM-QM for Windows software, results indicate the potential for a 10–20% increase in production without requiring additional investment. This model provides a more objective basis for decisions and identifies capacity constraints that require attention. These findings are expected to assist management in improving operational efficiency and company competitiveness.

Analisa Strategi Pemasaran untuk Meningkatkan Penjualan Produk Telur pada BUMDES Mekarsari

Evi Purbasari, Anita Asnawi, Damajanti Sri Lestari, Priyanto — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze marketing strategies that can be implemented by BUMDes Mekar Sari to increase the sales of local chicken eggs. BUMDes Mekar Sari is a village-owned enterprise located in Sabron Sari, Sentani Barat District, facing challenges in distribution, marketing, and operational efficiency. This research employs a descriptive qualitative method with a case study approach, where data were collected through observation, in-depth interviews, documentation, and consumer questionnaires. The analysis tools used include SWOT analysis, Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, and Strategic Position and Action Evaluation (SPACE) Matrix. The results indicate that BUMDes Mekar Sari possesses significant internal strengths such as high-quality products, a strategic location, and a relatively high profit margin. However, weaknesses such as limited distribution capacity, high employee turnover, and underutilized digital marketing strategies remain obstacles that need to be addressed. Based on the IFE and EFE Matrix scores of 2.44 and 2.68, respectively, and the SPACE Matrix positioning in the Aggressive quadrant, an expansive marketing strategy is recommended, focusing on strengthening distribution networks, optimizing digital marketing, increasing production capacity, and implementing customer loyalty programs. A one-year action plan has been formulated as an implementation step to achieve sustainable sales growth.

Determinants of Islamic Commercial Bank Stability in Indonesia during the 2019–2024: A Fixed Effects Panel Model with Driscoll–Kraay Standard Eror Approach

Muhammad Fakhri Dzulfiqar, Fira Nurafini — Fri, 03 Oct 2025 00:00:00 +0000

Stability in the banking sector is essential for maintaining financial system resilience, particularly in the context of Islamic finance. This study aims to examine the effects of internal and external factors on the stability of Islamic commercial banks in Indonesia over the 2019–2024 period. Secondary data were obtained from the Financial Services Authority (OJK) and the Central Bureau of Statistics (BPS). The sample comprises ten Islamic commercial banks selected via purposive sampling. The analysis was carried out using panel‐data regression with Driscoll–Kraay standard errors to correct for heteroskedasticity, and serial correlation. Findings indicate that financial performance indicators, BOPO, NPF, NOM, and CAR significantly affect bank stability, whereas the FDR does not significant. Among macroeconomic factors, inflation and HHI exert significant effects, while GDP growth and exchange-rate remain insignificant to Islamic Commercial Banking.

Pengaruh Gamifikasi, Flow Experience, dan Perceived Enjoyment pada Niat Bertransaksi Pengguna Shopee

Ayu Desti Lestari, Alfizi, Puspita Lianti Putri — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the influence of gamification, flow experience, and perceived enjoyment on users’ transaction intention on the Shopee application in Banyumas Regency. The background of this research is based on the high national usage of Shopee, which does not necessarily align with the utilization of its interactive features, such as gamification, in semi-urban areas. This study uses a quantitative approach with descriptive and causal research designs. Data were collected through questionnaires distributed to 100 respondents who are active Shopee users in Banyumas and have interacted with gamified features such as Shopee Tanam, Shopee Candy, and others. The data analysis technique used is multiple linear regression. The results show that gamification, flow experience, and perceived enjoyment each have a positive effect on transaction intention. Simultaneously, the three variables also significantly influence users' intention to transact on Shopee. These findings are expected to provide strategic insights for Shopee in improving the effectiveness of its interactive features and enhancing user loyalty, particularly in semi-urban areas.

Pengaruh Dimensi E-WOM Terhadap Revisit Intention Melalui Destination Image Sebagai Variabel Mediasi Wisatawan Kebun Binatang Bandung

Amelia Khoirun Nissa, Abdul Ahmad Hafidh Nurmansyah — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the effect of E-WOM dimensions on revisit intention through destination image as a mediating variable for tourists visiting Bandung Zoo. The study population consists of male and female tourists who have read about Bandung Zoo through the internet, using purposive sampling to collect samples. Respondents are tourists aged at least 17 years who have visited Bandung Zoo at least once in the last two years. The sample size used in this study was 100 respondents. Data was collected through Google Forms based on a Likert scale, and multiple linear regression analysis was conducted using SPSS version 26 and the Sobel test. The results of the study indicate that the E-WOM dimension has a positive influence on destination image. The E-WOM dimension has a positive influence on revisit intention. Furthermore, destination image has a positive influence on revisit intention. Destination image is able to mediate the influence of E-WOM quality and E-WOM quantity on revisit intention. Therefore, the management of Bandung Zoo can prioritize improving all indicators that form E-WOM and destination image, as this is expected to have a positive impact on revisit intention.

Pengaruh Struktur Modal, Firm Size, Likuiditas, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Grace Angelia, Revi Arfamaini — Fri, 03 Oct 2025 00:00:00 +0000

Corporate Social Responsibility (CSR) describes a very broad concept that covers many and varied topics such as human rights, corporate governance, occupational health and safety, environmental impact, working conditions, and contributions to economic development. The objective of this study is to analyze the influence of Capital Structure, Firm Size, Liquidity, and Profitability on Corporate Social Responsibility Disclosure in Energy Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2023. Quantitative data was applied, with data sources obtained from financial reports and corporate sustainability reports. SPSS version 31 was used as the data analysis technique. The findings revealed that Capital Structure does not have an influence on Corporate Social Responsibility, with a significant value of 0.140 > 0.05. Firm Size does not influence Corporate Social Responsibility Disclosure, with a significant value of 0.062 > 0.05. Liquidity does not influence Corporate Social Responsibility Disclosure, with a significant value of 0.137 > 0.05. Furthermore, Profitability has an effect on Corporate Social Responsibility Disclosure, with a significant value of <0.001 < 0.05.

Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada PT Mayora Indah Tbk Periode 2015-2024

Karliyah, Janudin — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to determine the effect of Investment Decision, Funding Decision, and Dividend Policy variables on Company Value at PT Mayora Indah Tbk. This research method is quantitative. The sample used is the financial report of PT Mayora Indah Tbk for 10 (ten) years. Based on the results of the T-test of Investment Decision on Company Value, it produces Tcount <Ttable (1.227 <2.306), this indicates that there is no significant effect between Investment Decision on Company Value. The results of Funding Decision on Company Value Tcount> Ttable (3.410> 2.306), so there is a significant effect between Funding Decision on Company Value. Meanwhile, Dividend Policy Results do not have a significant effect on Company Value Tcount <Ttable (0.942 <2.306). Furthermore, the results of the F-test indicate that investment decisions, funding decisions, and dividend policies together have a significant effect on Company Value, as indicated by Fcount> Ftable (10.326> 4.530).

Mekanisme Refinancing Syariah dalam Produk KPR Menggunakan Akad Musyarakah Mutanaqishah pada BTN KCPS Magelang

Syifa Al Murtadho, Miftahur Rahman, Achmad Abdul Fatah — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the mechanism of Sharia Refinancing in mortgage (KPR) products using the Musyarakah Mutanaqisah contract at BTN KCPS Magelang. The main issue addressed is whether this practice aligns with the fatwa issued by the Indonesian Ulema Council (MUI) regarding Sharia Refinancing. This research uses a case study approach, specifically field research, which involves direct access to the field through interviews with relevant parties and the collection of data from BTN KCPS Magelang. This ensures the data is credible and accountable. The analysis is conducted deductively, drawing specific conclusions from general questions. The results of the study conclude that Sharia Refinancing can be carried out through Take Over or Top Up financing, where a customer has an asset financed by another bank but is no longer able to make the payments. Consequently, the customer applies for a loan from another bank to finance the same asset, a process referred to as Sharia Refinancing. In terms of the pillars and conditions, mechanisms, and provisions, the Sharia Refinancing process complies with MUI Fatwa No. 89/DSN-MUI/XII/2013. Customers are allowed to engage in this refinancing process, provided they adhere to the established pillars, conditions, mechanisms, and provisions.

Pengaruh Etika Bisnis dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan di Auto 2000 Soekarno Hatta Bandung

Yosua Henoch Maraden, Kiagus Muhammad Amran, Asarethka Adjane Annisawati — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the influence of business ethics and customer satisfaction on customer loyalty at Auto2000 Soekarno-Hatta Bandung. The research method employed is quantitative with a survey approach, involving respondents who are Auto2000 customers. Sampling was conducted using purposive sampling with a total of n respondents. The research instrument was a questionnaire tested for validity and reliability, while data analysis employed multiple linear regression to examine the effect of the independent variables, namely business ethics (X1) and customer satisfaction (X2), on the dependent variable, customer loyalty (Y). The results show that, partially, business ethics has a positive and significant effect on customer loyalty, and customer satisfaction also has a positive and significant effect on customer loyalty. Simultaneously, both independent variables have a positive and significant impact on customer loyalty. The coefficient of determination (R²) indicates that the proportion of the contribution of business ethics and customer satisfaction to customer loyalty is substantial, while the remainder is influenced by other factors outside this study. These findings affirm that implementing strong business ethics principles—such as honesty, transparency, and responsibility—combined with delivering services that meet or exceed customer expectations, is a crucial strategy for building and sustaining customer loyalty in the automotive industry

Pengaruh Literasi Keuangan, Fintech Payment Gateway Terhadap Peningkatan Pendapatan UMKM di Kota Palembang.

Fawaz Taufiqurrahman, Ade Kemala Jaya — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the influence of financial literacy, fintech payment gateways on increasing the income of MSMEs in Palembang City. The scope of the study includes businesses run by MSMEs in several malls, namely PS Mall, OPI Mall, IP Mall, and PTC Mall. Primary data was collected through the distribution of Google Form-based questionnaires to 100 respondents. Data analysis was carried out using the SmartPLS4 application through a multivariate statistical approach Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study indicate that partially, the financial literacy variable has a significant positive effect on increasing income. Meanwhile, payment gateways also have a significant positive effect. This study is expected to contribute and serve as a reference in running businesses that will be run by MSMEs. The novelty of the study lies in the focus of the study area, namely in several malls that have been mentioned and are located in Palembang City, as well as the novelty of the use of testing tools in previous studies that use SPSS linear regression.

Analisis Efektivitas Kebijakan Pemutihan Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor: Studi pada Badan Pendapatan Daerah Provinsi Kalimantan Timur

Dewi Ratna Rahimi, Rusliansyah — Fri, 03 Oct 2025 00:00:00 +0000

The purpose of this study is to determine the effectiveness level of the tax whitening policy, which includes relief and elimination of tax penalties, on motor vehicle tax revenue, as well as to compare the tax revenue targets before and after the implementation of the policy. This research employs a descriptive quantitative approach using secondary data, including the target and realization of motor vehicle tax revenue and tax arrears from 2019 to 2024. The analysis methods used include calculating the tax arrears clearance rate, the effectiveness of tax revenue collection, and the contribution of arrears clearance to total revenue. The results show that the effectiveness of motor vehicle tax revenue collection was categorized as very effective during the observed period, with actual revenues exceeding the targets each year. However, the contribution of arrears clearance to total revenue tended to decline and remained low, indicating that most revenue was derived from taxpayers who paid on time.

Pengaruh Profitabilitas, Kualitas Audit dan Transformasi Digital Terhadap Nilai Perusahaan dengan Manajemen Laba Sebagai Variabel Moderasi: Studi Perusahaan Konstruksi pada Bei Periode 2019-2023

Putri Zahra Afiifah, Suratno, JMV Mulyadi — Fri, 03 Oct 2025 00:00:00 +0000

This research analyzes the influence of profitability, audit quality and digital transformation on company value, as well as the moderating role of earnings management in construction companies in Indonesia during the 2019-2023 period. By using secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange, this research applies a multiple linear regression model with interactions (MRA). The research results show that profitability (measured by ROA) and digital transformation have a significant positive effect on company value, with B coefficients of 0.263 (p-value = 0.000) and 0.116 (p-value = 0.026), respectively. On the other hand, audit quality has no significant effect (B = -0.006, p-value = 0.933). In addition, earnings management moderates the influence of audit quality and digital transformation on firm value, but does not moderate the relationship between profitability and firm value. These findings emphasize the importance of profitability and digital transformation in increasing company value in the construction sector, as well as the role of earnings management in strengthening the influence of several of these factors. This research contributes to understanding the factors that influence company value in the Indonesian construction industry.

Corporate Social Responsibility Berbasis Islamic Social Reporting Index

Nurul Fitri Ismayanti, Nurlailah — Fri, 03 Oct 2025 00:00:00 +0000

This study is designed to examine Corporate Social Responsibility within Shariah-compliant banking institutions. based on the Islamic Social Reporting (IISR) index. This research analyzed the content of annual reports issued by Islamic commercial banks in Indonesia. Thirteen Islamic commercial banks registered with the Financial Services Authority in 2024 served as the objects of this study The research utilized the content analysis approach, where CSR reports of Sharia-compliant commercial banks were analyzed by the researcher in accordance with the IISR. Based on secondary data obtained from each bank's website, namely the annual financial reports of Sharia-compliant commercial banks in 2024. The conclusions drawn from this study indicate that Bank Muamalat Indonesia has the highest disclosure percentage with 74%, while Bank Victoria Syariah has the lowest disclosure percentage with a percentage of 16%. The study explores the level of CSR with the Islamic Social Reporting Index in 13 Sharia-compliant commercial banks based on the 2024 annual reports. The conclusions of this study may be employed to determine how Islamic commercial banks report their social funds.

Faktor Penganggaran, Penatausahaan, dan Aplikasi Akuntansi Terhadap Kualitas Laporan Keuangan Studi Kasus pada Rumah Sakit Mata Makassar

Safira Caesaria Febriastri, Hayu Wikan Kinasih — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the effect of budgeting, administration, and accounting applications on the quality of financial reports at the Makassar Eye Hospital. This type of research uses a quantitative approach with data collection through questionnaires and direct surveys. The sampling was conducted usiang a purposive sampling method. The population that became the object of research was employees who were directly involved in managing the hospital's accounting information system, totaling 30 employees. The analysis method applied is Partial Least Squares Structural Equation Modeling (PLS-SEM) with software SmartPLS.. The results of the data analysis show that budgeting, administration and financial applications exert a significant impact on the quality of financial statements. The model explains is 0.812 or 81,2% of, while 18,8% accounted for by variables not examined in this research.

Pengaruh Literasi Keuangan dan Persepsi Risiko Terhadap Keputusan Investasi Generasi Z di Kota Bandung dengan Locus of Control Sebagai Variabel Moderasi

Edelways Riry Surya Palupi, Eka Yulianti — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to determine the influence of financial literacy and risk perception on investment decisions among Generation Z in Bandung City, with locus of control as a moderating variable. The research method used is a quantitative survey approach. The population in this study was Generation Z residents in Bandung City who had invested at least once. The total sample size was 100 respondents, determined through purposive sampling, with data obtained through online questionnaires. This study used moderated regression analysis with the assistance of SPSS version 26. The results showed that financial literacy has a positive influence on investment decisions, risk perception has a positive influence on investment decisions, locus of control moderates financial literacy on investment decision-making, financial literacy and risk perception jointly have a positive influence on investment decision-making, and locus of control moderates risk perception on investment decisions.

Pengaruh Motivasi Kerja dan Work Life Balance Terhadap Kepuasan Kerja Karyawan Bagian Keuangan Non ASN Sekretariat DPRD Kota Cimahi

Sheila Arinda, Juddy Prabowo — Fri, 03 Oct 2025 00:00:00 +0000

The most important thing for an institution is human resource management. Good job satisfaction will have a positive impact on the institution, in improving employee job satisfaction by observing employee work motivation and work-life balance. From the findings of the data on tardiness and absenteeism, it can be seen that there is a high rate of unexplained absenteeism among employees in the finance department of the Cimahi City DPRD Secretariat. This investigation purposes to identificate how much work-life balance and work motivation, both separately and together, impact employees' job satisfaction in the Cimahi City DPRD Secretariat's non-civil servant financial separation. This is a quantitative study with respondents being all 33 non-civil servant employees in the finance department of the Cimahi City DPRD Secretariat. Questionnaires with a semantically distinct scale for measurements were employed for gathering data, and SPSS version 27 was utilized as a data processing tool for descriptive and associative methods of data analysis. Both work motivation and work-life balance have a favorable impact on employee job satisfaction, according to the findings of this study. Additionally, the job satisfaction of non-ASN finance department employees at the Cimahi City DPRD Secretariat is influenced by both work motivation and work-life balance at the same time.

Peran Mediasi CSR (Corporate Social Responsibility) Berbasis CAR (Capital Adequacy Ratio) dan LDR (Loan To Deposit Ratio) Terdapat Profitabilitas pada Bank yang Terdaftar di Bei Tahun 2020-2024.

Wahyu Trisanti, Ati Retna Sari, Supami Wahyu Setiyowati — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to determine the effect of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability, with Corporate Social Responsibility (CSR) based on Global Reporting Invitation (GRI) indicators as an intervening variable in banking sector companies. The research method used in this study is a quantitative intervening method using secondary data derived from financial reports for the 2020-2024 period. The sample in this study was 40 banks listed on the Indonesia Stock Exchange using a purposive sampling technique. The data analysis technique used in this study was the Measurement Outset Model, an internal model, and hypothesis testing using SmartPLS. The results indicate that Corporate Social Responsibility (CSR) has a mediating role in the effects of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability. This study recommends CSR (Corporate Social Responsibility) by considering the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) factors because these activities require expenditures or financing within the company. Future researchers can consider analyzing other variables related to CSR (Corporate Social Responsibility) and profitability.

Pengaruh Struktur Modal dan Leverage terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening

Sentri Lestiani, Ati Retna Sari, Supami Wahyu Setyowati — Fri, 03 Oct 2025 00:00:00 +0000

This study analyzes the effect of capital structure and leverage on firm value with financial performance as an intervening variable. Data were collected through the IDX website on companies in the goods and consumer sectors in 2021-2024 and analyzed using SmartPLS. The results show that capital structure and leverage affect firm value through financial performance. This study recommends that corporate decisions in financial management related to debt need to be considered with the company's financial performance to minimize corporate risk.

Dampak Financial Distress, Leverage dan Manajemen Laba Terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

Farencia Yovanca Kusnadi, Susanto Salim — Fri, 03 Oct 2025 00:00:00 +0000

The disclosure of a company's going concern information, as expressed in the going concern audit opinion, is crucial for financial statement users in making well-informed decisions. This study aims to analyze the impact of financial distress, leverage, and earnings management on the going concern audit opinion in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The sampling method employed is purposive sampling, resulting in a sample of 39 companies. The data were analyzed using logistic regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 25. The results of the study indicate that financial distress has a negative effect on the going concern audit opinion. On the other hand, leverage and earnings management do not have a significant effect on the going concern audit opinion.

Pengaruh Lingkungan Kerja Fisik dan Kepuasan Kerja terhadap Motivasi Kerja Guru di MTs Nurul Iman Sindangkerta Kabupaten Bandung Barat

Salma Fitrya Az-zahra, Juddy Prabowo — Fri, 03 Oct 2025 00:00:00 +0000

Education plays an important role in improving the quality of human resources. Advances in education occur every year. One of the official educational institutions prioritizing the development of student potential is Mts Nurul Iman Sindangkerta in West Bandung Regency. The aim of the research is to determine the partial and simultaneous effects of the physical work environment and job satisfaction on teacher work motivation. The method used is a quantitative method with a multiple linear regression analysis approach and the coefficient of determination using SPSS 25. Data was collected through the distribution of questionnaires to 33 teachers as respondents. The research results show that the physical work environment has a positive effect on teacher work motivation. Simultaneously, the physical work environment and job satisfaction significantly influence teacher work motivation. This means that with a good physical work environment and a high level of job satisfaction among teachers, the motivation of the teachers will also increase.

Pengaruh Budaya Organisasi dan Kepuasan Kerja Terhadap Disiplin Kerja Karyawan Bagian Produksi di PT XYZ Kabupaten Bandung Barat

Hasna Rohaeni Fauziyah, RM Juddy Prabowo — Fri, 03 Oct 2025 00:00:00 +0000

Human resources are an important factor in the success of an organization. PT XYZ is a textile company engaged in the dyeing and finishing of textile materials. Based on the data, there is an increase in the percentage of absenteeism and employee turnover from year to year, which is suspected to be caused by job dissatisfaction and is an indication of work indiscipline. This study aims to determine the influence of organizational culture and job satisfaction on employee work discipline in the Production Department of PT XYZ, West Bandung Regency. The method used is a quantitative method with a multiple regression analysis approach and a coefficient of determination using SPSS version 25. The data collection technique was carried out by distributing questionnaires to 107 respondents. The results of the study indicate that: (1) organizational culture has a positive effect on employee work discipline; (2) job satisfaction has a positive effect on employee work discipline; and (3) Organizational culture and job satisfaction have a significant influence on employee work discipline.. These findings indicate that the transformation of organizational culture and job satisfaction can be a strategic effort to improve employee work discipline.

Analisis Perbandingan Metode Grover dan Altman dalam Memprediksi Financial Distress pada Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023

Basaria Francisca Maharani, Anissa Yuniar Larasati — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the comparison between the Grover and Altman methods in predicting financial distress in hotel, restaurant, and tourism subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The background of this research is the significant impact of the COVID-19 pandemic on the financial performance of the tourism sector, which caused many companies to experience losses. This study employs a quantitative approach with a comparative method. The research sample consists of 16 companies selected using purposive sampling based on specific criteria, resulting in 64 observations. The analysis was conducted using the Altman Z-Score and Grover models, followed by descriptive statistics, normality testing, comparative testing, as well as accuracy and type error calculations. The results indicate differences in prediction outcomes between the two models. The Grover model tends to produce more conservative results compared to the Altman model. The accuracy rate and type error analysis show that the Grover model is more accurate in predicting financial distress in this research sample. This study is expected to serve as a reference for investors, companies, and academics in evaluating potential bankruptcy in the future.

Pengaruh Brand Personality dan Social Influence Terhadap Repurchase Intention Konsumen Produk Fashion Merek Uniqlo di Kota Cimahi

Rifqi Hafizh, Siti Herawati — Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze the influence of brand personality and social influence on the repurchase intention of consumers of Uniqlo fashion products in Cimahi City. The background of this study is based on the decline in revenue of the Uniqlo fashion brand in Indonesia, which indicates a decline in consumer repurchase interest. Brand personality and social influence are considered two important factors in shaping consumer loyalty, but previous studies have shown inconsistent findings. This study employs a quantitative approach using a descriptive method with 90 respondents selected based on predetermined criteria. The research instrument used in this study is a questionnaire that has been tested for validity and reliability, with all items in the instrument deemed valid and reliable. The research data underwent classical assumption tests, with results showing normal distribution, no multicollinearity, and no heteroskedasticity. Data analysis was conducted using multiple linear regression with the assistance of SPSS Version 27 software. The results of the study indicate that, both partially and simultaneously, brand personality and social influence have a significant effect on repurchase intention.

Pengaruh Pembinaan Disiplin dan Kepuasan Kerja Terhadap Motivasi Kerja Perawat Kontrak di Rumah Sakit XYZ

Latifah, RM Juddy Prabowo — Fri, 03 Oct 2025 00:00:00 +0000

Nurses are an important component besides doctors. As important as doctors, nurses also have a vital role in the treatment and recovery of a disease. This study aims to determine the effect of discipline coaching and job satisfaction on the work motivation of contract nurses at XYZ Hospital. The determination technique is to use the entire population for this study. The data collection methods used in this study are questionnaires, interviews, and documentation. Data analysis used in this study uses multiple linear regression analysis, the coefficient of determination with the SPSS program version 25. Respondents in this study were 98 contract nurses at XYZ Hospital. The results of the study indicate that there is a positive influence of discipline coaching on work motivation and job satisfaction has a positive influence on work motivation. While simultaneously, discipline coaching and job satisfaction have a significant effect on work motivation.

Pengaruh Kepuasan Kerja dan Pembinaan Disiplin Terhadap Kinerja Pegawai ASN Pada Dinas X Kabupaten Bandung Barat

Anisa Galih Tanzani, Mochamad Vrans Romi — Fri, 03 Oct 2025 00:00:00 +0000

High employee performance has a positive impact on both the company and the organization. To improve employee performance, it is important to pay attention to job satisfaction experienced by employees and to consistently implement disciplinary guidance. Based on data on employee absenteeism, it was found that the absenteeism rate of civil servants (ASN) at Department X is relatively high, which is one of the factors affecting employee performance. This study aims to determine the effect of job satisfaction and disciplinary guidance on the performance of civil servants (ASN) at Department X in West Bandung Regency, both partially and simultaneously. The research method used is quantitative, with data collected through questionnaires. The data were analyzed using multiple regression analysis with the help of SPSS version 27.0. The study involved 48 respondents, consisting of 47 civil servants and 1 supervisor. The results show that job satisfaction has a positive effect on employee performance, and disciplinary guidance also has a positive effect on employee performance. Simultaneously, job satisfaction and disciplinary guidance significantly affect employee performance. It can be concluded that the higher the job satisfaction and disciplinary guidance, the better the performance of civil servants at Department X in West Bandung Regency.

Unlocking Global Opportunities for Creative Smes: The Case of CV. Aura Sufa’s Internationalization Journey

Evi Suwarni, Baroroh Lestari, Ellyn Eka Wahyu, Ika Kusumasasti — Fri, 03 Oct 2025 00:00:00 +0000

This research aims to identify the internationalization strategies adopted by UMKM CV. Aura Sufa, a small enterprise focused on food production, in entering global markets. A qualitative approach was employed, utilizing interviews and documentation to gather data over seven months, from March to October 2024. The study shows that internationalization of small-medium enterprises (SMEs) is achievable through strategic partnerships, product diversification, and governmental support, particularly through initiatives such as Export Center Surabaya. CV. Aura Sufa successfully penetrated the Taiwanese market by leveraging unique fruit-based products, which demonstrate the potential for local businesses to thrive globally. Key challenges faced include production capacity limitations and language barriers. The findings highlight the importance of continuous innovation and networking in sustaining international market presence. This research offers valuable insights for both practitioners and policymakers to enhance the competitiveness and sustainability of SMEs, helping to align strategies with future market trends and government policies.

Strategi Pemasaran Ekspor UMKM Furniture Berbasis Branding dan Diferensiasi Produk Kreatif: Analisis pada CV Delta Raya

Fri, 03 Oct 2025 00:00:00 +0000

This study aims to analyze branding and product differentiation strategies in optimizing the export of creative economy-based furniture SMEs, with a case study on CV Delta Raya. In facing global competition, export-oriented furniture SMEs require marketing strategies that not only enhance competitiveness in international markets but also create unique values that represent the strength of the local creative economy. Strong branding helps build a positive company image in global markets, while product differentiation ensures competitive advantages that appeal to international consumers. This research employed a qualitative method with a case study approach on CV Delta Raya’s export-oriented furniture SMEs. Data were collected through in-depth interviews with the business owner, direct observation of marketing strategies, and document analysis related to branding, promotion, and product design. The findings indicate that CV Delta Raya has utilized creative economy-based branding through environmentally friendly product positioning, vintage designs with artistic value, and the use of the Timber Legality Verification System (SVLK) as an element of trust in international markets. Product differentiation strategies were implemented by emphasizing production quality, alignment with global design trends, and product customization according to buyer requirements. However, weaknesses remain in digital promotion and limited penetration into new markets beyond existing buyers. In conclusion, branding and product differentiation strategies based on the creative economy have proven effective in strengthening the global market position of furniture SMEs in Batu. To maximize their potential, digital branding enhancement, international market diversification, and collaboration with government and trade associations are recommended to facilitate global promotion.

The Impact of Digital Literacy, Income, and Financial Literacy on Investment Choices with Financial Behavior as a Mediating Factor Among Healthcare Professionals in Berau Regency

Lucky Kushardono, Muhammad Bayu, Muslimin Muslimin, Pandef Rudianto — Fri, 03 Oct 2025 00:00:00 +0000

In the digital age, healthcare professionals are required to possess not only healthcare competencies but also financial and digital literacy to support better financial management and investment decision-making. Unhealthy financial behaviors, such as excessive spending and minimal allocation of funds for investment, are major obstacles. Additionally, low skills in utilizing digital platforms increase the risk of becoming a victim of fraudulent investments. This research aims to address this phenomenon by studying healthcare workers in Berau Regency, using the Structural Equation Modeling (SEM) approach. The research findings indicate that financial literacy does not directly influence the financial behavior of healthcare workers. Conversely, digital literacy and income have a positive and significant influence on financial behavior. Research has proven that favorable financial behavior not only enhances investment decision-making ability but also significantly mediates the influence of digital literacy and income on investment decisions. Financial literacy also has a positive direct impact on investment decisions, but this influence is not mediated by financial behavior, while digital literacy does not have a direct impact on investment decisions. Revenue plays an important role in supporting optimal and sustainable investment decisions. This finding provides a basis for the government and the Berau District Health Office to design financial and digital literacy education programs. Furthermore, this study's findings offer valuable insights to healthcare professionals about managing income and making investments that promote long-term well-being.