Jurnal Economic Resource

Stylish and Sustainable: How Gen Z in Indonesia is Shaping the Future of Fashion

Annisa Paramaswary Aslam — 2025-07-14

This study aims to explore Generation Z’s perspectives on sustainable fashion consumption and the marketing strategies used within the Indonesian market. By analyzing their purchasing behavior, the research seeks to gain a deeper understanding of how this generation engages with and interprets sustainable fashion. This study examines Generation Z’s attitudes toward sustainable fashion consumption and marketing through a deductive qualitative approach, drawing on fashion business theory, consumer motivation, and sustainable consumption. Framing research questions as hypotheses, it tests existing theories using insights from 11 purposively selected Gen Z participants in Makassar who have studied abroad and engaged with sustainable products. This study identifies four key themes shaping Generation Z’s attitudes toward sustainable fashion: Design, Diversity, Desirability, and Digitalization. These reflect how Gen Z responds to external psychological, cultural, and social factors that influence their purchasing behavior.

The Influence of Social Media Influencers and Augmented Reality Virtual Try-On on Purchase Intention

Ery Adelia Puspita Sari — 2025-06-30

This study aims to analyze the Influence of Social Media Influencers and Augmented Reality Virtual Try-On on Consumer Purchase Intention towards L’Oréal lipstick products in the city of Semarang. The Social Media Influencer used in this study is Cinta Laura who has a positive image and high relevance to the target market. Augmented Reality Virtual Try-On technology is used to provide an interactive experience in trying products virtually. This study uses a quantitative approach with a survey method through a questionnaire distributed to 100 respondents who are social media users and have seen or tried the Augmented Reality Virtual Try-On. The data analysis technique used is multiple linear regression. The results show that Social Media Influencers and Augmented Reality Virtual Try-On have a positive and significant influence on Purchase Intention. The findings show that the credibility of influencers and the ease of use of the Augmented Reality Virtual Try-On feature play an important role in driving consumer purchasing decisions. Companies are advised to continue to develop digital marketing strategies through collaboration with influencers and interactive marketing technology innovation.

Analysis Of Swot Implementation As A Strategy Development Recruitment In Appointment Of Skills Training Teaching Personnel At Surabaya Merchant Marine Polytechnic

Tri Haryanto — 2025-06-03

This study analyzes the analysis of the needs of DIKTRAM teaching educators at the Surabaya Merchant Marine Polytechnic with SWOT analysis at the Surabaya Merchant Marine Polytechnic. This research uses qualitative analysis, sampling and data with in-depth interviews, observation and documentation. The results showed that research on the recruitment of DIKTRAM teaching staff at the Surabaya Merchant Marine Polytechnic in 2025 showed that the recruitment process went well thanks to a mature strategy. The polytechnic has planned and prepared various aspects, such as analyzing the needs of teaching staff, criteria and requirements for prospective teachers, as well as test forms which include vocational potential tests, computers, micro teaching, and interviews. The policies implemented refer to education-related laws as well as the institution's personnel guidelines. Recruitment scheduling and budgeting are well managed, without external assistance, ensuring success in recruiting qualified educators. This recruitment aims to obtain professional and qualified teachers, who can be responsible for educating and transferring knowledge that is useful for the world of work

Antecedent Factors of Orthodontic’s Patients Satisfaction and Its Impact on Positive Word of Mouth at Private Specialist Dental Clinic X in Tangerang Selatan

Benita Novitasari Priyanto Priyanto — 2025-06-16

The purpose of this study was to determine the antecedent of orthodontic patient satisfaction and analyze its impact on positive word of mouth recommendations (PWOM) related to orthodontic treatment. This is a quantitative survey study with a cross-sectional data collection method. The questionnaire questions with likert scale 5 points were used and adjusted to questions that already exist in previous literature. Data collection was carried out purposively with a non-probability sampling technique on the population of orthodontic patients who came to the Private Specialist Dental Clinic X in South Tangerang in the period March - April 2025. The total respondents obtained were 140 respondents that were undergoing orthodontic treatment at the clinic. PLS SEM method is used to analyze the collected data and test the hypothesis. The results of this study indicate a significant positive relationship between the variables of Facilities, Cleanliness, Dental Equipment, Dental Supplies, Orthodontist’s Technical Skills, Doctor-Patient Relationship, Staff, Treatment Duration, Location Accessibility, Appointment Scheduling, and Organization Administration and Positive Word of Mouth, mediated by Orthodontic Patient Satisfaction at the Private Specialist Dental Clinic X in South Tangerang. The five variables with the greatest influence on orthodontic patient satisfaction, in order of importance, are Dental Equipment, Organization Administration, Doctor-Patient Relationship, Treatment Duration, and Staff. The results of this study provide managerial implications for every Private Dental Clinic in identifying the antecedent factors of orthodontic patient satisfaction that can enhance word-of-mouth recommendations and ultimately increase the number of new orthodontic patients. However, this study has several limitations, which are followed by recommendations for future research.

Employee Engagement in the Emergency Department at Rumah Sakit Umum Daerah K in Jakarta: A Case Study

Nadya Kaulika Listyani — 2025-06-16

The emergency department (ED) plays a critical role as the frontline of healthcare systems, serving as the primary entry point for patients who need immediate treatment related to life safety. The quality of care in the EDs not only influences patient satisfaction but also impacts employee engagement. Employee engagement is a multifaceted psychological construct that describes the emotional, cognitive, and behavioral commitment of employees to their job and organization. This study explores the factors influencing employee engagement among ED staff at RSUD K in Jakarta through a qualitative case study approach. Using in-depth semi-structured interviews, direct observations, and field notes, the research identifies key themes including teamwork, administrative workload, access to meals and rest areas, communication with the management, and the extent to which staff aspirations are considered. Findings reveal that strong team work enhances engagement, while lack of managerial support and inadequate facilities negatively impact morale and performance. The study underscores the importance of responsive leadership and supportive work environments in promoting staff engagement in ED.

The Influence Of Factors In Dental Practice: Price, Facilities, Dentist Services, Staff Services, And Word Of Mouth With Patient Satisfaction And Patient Loyalty As Mediators At YDC Dental Clinic, East Jakarta

Skolastika Stephanie Stephanie — 2025-06-16

dentist services, and staff services, on word of mouth, with patient satisfaction and patient loyalty as mediators at YDC Dental Clinic. This research involved 181 patients. Data collection was carried out by distributing questionnaires containing 35 questions using a 1-5 Likert Scale based on a purposive sampling technique. Data were analyzed using the PLS-SEM method. The results of this study indicate that Price, Facilities, Dentist Services, and Staff Services positively and significantly influence Patient Satisfaction. Furthermore, Patient Satisfaction was proven to have a positive and significant effect on both Patient Loyalty and Word of Mouth. Additionally, Patient Loyalty also has a positive and significant influence on Word of Mouth. Although some service dimensions (Facilities and Dentist Services) did not show a direct significant influence on loyalty, the mediating role of Patient Satisfaction is crucial in shaping loyalty and word of mouth across all examined service dimensions. These findings affirm that patient satisfaction is the primary foundation driving loyalty and word-of-mouth promotion within the context of dental healthcare services.

Examining the Impact of Organizational Commitment and Work-Life Balance on Nurses' Job Performance at Regional General Hospital X in Jakarta: The Mediating Role of Job Satisfaction

Caroline Novenia Djajasasana — 2025-06-16

Hospitals require health workers with optimal performance to ensure high quality services, especially nurses who act as the frontline in patient care. Optimal nurse performance can improve patient safety, operational efficiency, and patient satisfaction. Maintaining this level of performance is a major challenge for hospital management. This study aims to analyse the effect of organisational commitment and work-life balance on nurses' job performance at Regional General Hospital X in Jakarta, with job satisfaction as a mediating variable. This study used a quantitative approach with a cross-sectional design, using a structured questionnaire distributed to non-civil servant nurses who have worked for at least one year at the hospital. The study involved a total of 100 respondents, consisting of 30 participants in the preliminary study and 70 in the main study. Data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that both organisational commitment and work-life balance have a significant positive influence on job performance, both directly and indirectly through the mediation of job satisfaction. This study provides managerial implications for hospital administrators to effectively maintain and improve nurses' performance.

The Influence of Digital Marketing and E-WOM on Purchasing Decisions for Janji Jiwa Coffee Surabaya City

Noor Bagas Anggono — 2025-06-16

Digitalization and the increasing use of social media in Indonesia have driven significant changes in consumer behavior. Kopi Janji Jiwa as one of the leading coffee shop brands has implemented a digital marketing strategy and utilizes e-WOM, but still faces challenges in terms of lower digital engagement compared to competitors. This study aims to analyze the effect of Digital Marketing and Electronic Word of Mouth (E-WOM) on consumer purchasing decisions at Kopi Janji Jiwa in Surabaya City. The approach used in this research is quantitative with a non-probability sampling method with purposive sampling technique. Data were obtained from 98 respondents who are consumers of Kopi Janji Jiwa, through a questionnaire and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results showed that Digital Marketing and E-WOM had a significant effect on consumer purchasing decisions. These findings indicate the importance of optimizing digital marketing strategies and managing consumer reviews as a form of e-WOM to improve purchasing decisions.

The Relationship Between Workload and Work-Life Balance on Employee Retention with Job Satisfaction as a Mediating Variable for Nurses at Hospital X in Bandung

Vanessa Destiana Sihombing Sihombing — 2025-06-16

This study aims to analyze the relationship between workload and work-life balance on employee retention, with job satisfaction as a mediating variable among nurses at Hospital X in Bandung. This research uses a quantitative approach with a cross-sectional design. The sample consisted of 100 nurses selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analysed using Partial Least Square Structural Equation Modeling (PLS-SEM). Among the 100 nurses at Hospital X, 71% were female and 29% were male. In terms of age, most respondents were within the productive age range: 17% were aged 25–30 years, 41% aged 31–35 years, and 20% aged 36–40 years. No respondents were under 25 years, while 22% were over 40 years old. The findings highlight that improving job satisfaction through rational workload management and support for work-life balance is a crucial strategy for enhancing nurse retention. This research contributes to hospital management in designing more humanistic and sustainable policies to retain professional staff. The study shows that workoload has a significant negative effect on job satisfaction, while work-life balance has a significant positive effect. Job satisfaction positively influences employee retention and mediates the relationship between workload and work-life balance with nurse retention.

Optimalisasi Kinerja Keuangan: Dampak Struktur Modal dan Keputusan Investasi terhadap Profitabilitas Perusahaan Manufaktur

Dita Ardianti — 2025-06-19

Tujuan utama dari setiap perusahaan adalah memperoleh laba, sehingga perusahaan selalu berusaha untuk meningkatkan laba dari waktu ke waktu melalui berbagai strategi bisnis. Laba yang ditargetkan tersebut umumnya diukur menggunakan rasio keuangan yang dikenal sebagai rasio profitabilitas. Rasio ini digunakan untuk menilai kemampuan perusahaan dalam menghasilkan keuntungan serta mengukur efektivitas kinerja manajemen dalam mengelola sumber daya yang dimiliki. Informasi mengenai profitabilitas sangat penting bagi investor karena menjadi dasar utama dalam pengambilan keputusan investasi di pasar modal. Investasi sendiri sangat dipengaruhi oleh ketersediaan dana, baik yang bersumber dari eksternal (utang) maupun internal (ekuitas). Struktur modal yang tepat dan optimal akan membantu perusahaan meminimalkan biaya modal serta meningkatkan nilai perusahaan secara keseluruhan. Di sisi lain, keputusan investasi juga menjadi elemen penting dalam meningkatkan nilai perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal dan keputusan investasi terhadap profitabilitas perusahaan manufaktur di BEI periode 2022–2024 dengan pendekatan kuantitatif. Menggunakan data numerik untuk menganalisis hubungan antara variabel-variabel yang diteliti. Hasil penelitian menunjukkan secara parsial struktur modal tidak berpengaruh terhadap profitabilitas, sementara keputusan investasi berpengaruh signifikan. Namun, secara simultan, keduanya berpengaruh signifikan. Temuan ini memiliki implikasi bagi manajemen, investor, dan peneliti selanjutnya.

Conflict Resolution Strategies in Human Resource Management: A Literature Review of its Implications for Organisational Efficiency and Financial Stability

Tetty Widiyastuti — 2025-06-22

Conflict within an organisation is inevitable and, if not managed strategically, can hinder the smooth running of work processes and weaken long-term financial stability. In modern organisations' demands for operational efficiency and financial resilience, appropriate conflict resolution strategies are essential to human resource management (HRM) practices. This study aims to identify the theoretical relationship between conflict resolution strategies, organisational efficiency, and financial stability and to develop an integrative conceptual model based on a literature review as a foundation for future empirical research. This study employs a systematic literature review method with a descriptive qualitative approach. The research begins with identifying key terms, which are then traced through various scientific databases such as Scopus, ScienceDirect, SpringerLink, SAGE Journals, Google Scholar, and MDPI. Articles were selected based on strict inclusion criteria, namely originating from reputable scientific journals, having undergone peer review, including an active DOI, and substantially discussing the main variables in the study. The articles used were selected purposively to ensure their theoretical and methodological contributions to the conceptual framework developed. Analysis was conducted using a thematic and narrative content approach. The study results indicate that collaborative conflict resolution strategies can improve organisational efficiency through enhanced communication and team synergy while reducing destructive conflicts. This efficiency strengthens the organisational cost structure and supports long-term financial stability. These findings provide a theoretical foundation for developing more adaptive and integrative managerial models in response to contemporary organisational dynamics.

Human Resource Management Strategies to Reduce Burnout and Improve Well-Being: A Literature Review with the Job Demands-Resources Framework

Kania Laelawati — 2025-06-28

High rates of emotional exhaustion (burnout) and declining psychological well-being of employees are serious challenges in modern human resource management, especially in sectors with high work pressure. This study aims to examine the effectiveness of integrated human resource management (HRM) strategies in reducing burnout and improving employee psychological well-being through a systematic literature review approach. This study used a qualitative method with a descriptive-analytical approach to more than 30 recent scientific articles, which included meta-analyses, systematic reviews, and empirical studies from various industry sectors. The literature reviewed was selected using a purposive sampling technique based on topic relevance and publication quality. The results showed that a combination of Employee Assistance Programs (EAP), work flexibility, supportive leadership training, and mental well-being programmes were significantly effective in reducing burnout and improving psychological well-being. The effectiveness of the interventions was influenced by organisational contexts such as psychosocial safety climate and transformational leadership style. In addition, technology-based digital approaches were also found to be effective when combined with interpersonal support. These findings provide important implications for the development of wellbeing-based HRM strategies in building psychologically healthy and sustainable workplaces.

Impact of ICT on Export Indonesia’s Specialization Products: Gravity Model Approach

Akbar Pratama Kartika — 2025-06-28

This study aims to investigate the impact of Information and Communication Technology (ICT) on the export growth of Indonesia's leading specialized products. A sample of this study was selected by identifying every commodity that holds more than a 25% share in the international market. The five specialized products also represent Indonesia's leading sectors, which include the manufacturing industry (palm oil, HS Code: 151190, and coconut oil, HS Code: 151319), agricultural products (rubber, HS Code: 400122), and natural resources (coal, HS Code: 270119, and tin, HS Code: 800110). The analytical model was tested on Indonesia's leading products in 15 importing countries during the 2010-2020 period and estimated using PPML and GMM as a robustness test. The ICT variable was proxied by bandwidth capacity, which represents the quality of internet access, both in Indonesia as an exporting country and in importing countries for Indonesia's leading products. The results of the analysis indicate that the quality of internet access has a positive impact on export growth. Additionally, other control variables, such as GDP, population, RTA, language, and importers from Asia, also have a positive impact on the export growth of Indonesia's leading commodities. It can be concluded that Indonesia’s export pattern remains concentrated in Asia's partner countries, driven by economies of scale and hindered by geographical distance. This study suggests that the development of ICT is typically a long-term process, so it takes some time to experience the significant impact of ICT, especially on exports.

Pengaruh Lingkungan Kerja, Budaya Organisasi dan Beban Kerja Terhadap Motivasi Kerja Pegawai Kantor Cabang Bank Papua Abepura

Yan Pieter Wainggai — 2025-06-28

Penelitian ini merupakan penelitian explanatory dengan model penelitian Survey yang bertujuan untuk mengkaji menganalisis dan membuktikan tentang pengaruh lingkungan kerja, beban kerja dan beban kerja terhadap motivasi kerja pegawai Kantor Cabang Bank Papua Abepura. Jumlah responden dalam penelitian ini sebanyak 59 responden atau sebesar 50% dari jumlah populasi, dengan Teknik Probability Sampling dimana pengambilan sampel yang memberikan dilakukan secara acak semua anggota populasi memiliki peluang yang sama untuk dipilih menjadi sampel. Berdasarkan hasil uji parsial menunjukan bahwa variabel lingkungan kerja (X1) dan budaya organisasi (X2) berpengaruh signifikan terhadap peningkatan motivasi kerja, sedangkan beban kerja (X3) tidak berpengaruh signifikan terhadap motivasi kerja pegawai Kantor Cabang Bank Papua Abepura.

Berdasarkan uji simultan menunjukan bahwa variabel lingkungan kerja (X1), budaya organisasi (X2), dan beban kerja (X3) secara simultan berpengaruh signifikan terhadap motivasi kerja pegawai Kantor Cabang Bank Papua Abepura, dimana variabel budaya organisasi (X2) merupakan variabel yang paling dominan berpengaruh dalam peningkatan Kinerja pegawai dengan pencapaian Standardized Coefficients Beta sebesar 0,723 dan THitung sebesar 6,969 dengan tingkat signifikansi sebesar 0,000 lebih besar jika dibandingkan dengan variabel lain. Perolehan nilai Adjusted R² sebesar 0,767 menunjukkan bahwa persentase kontribusi lingkungan kerja, budaya organisasi, dan beban kerja terhadap variabel dependen motivasi kerja sebesar 76,7% sedangkan sisanya 23,3% dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini seperti kompetensi, komitmen organisasi, pendidikan, pelatihan, komunikasi, disiplin kerja dan variabel lainnya.

Determinan Kesejahteraan Pegawai: Analisis Peran Disiplin Kerja dan Kinerja Pegawai

Ida Faridah — 2025-06-28

Penelitian ini bertujuan untuk menganalisis peran disiplin kerja dan kinerja pegawai terhadap kesejahteraan pegawai. Masalah utama yang diangkat dalam penelitian ini adalah masih rendahnya tingkat disiplin kerja, kinerja, dan kesejahteraan pegawai desa yang berdampak pada kualitas pelayanan publik. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 126 responden yang merupakan aparatur desa dari 11 desa di Kecamatan Woja Kabupaten Dompu-NTB. Data dianalisis menggunakan regresi linear berganda melalui bantuan perangkat lunak SPSS versi 21. Hasil penelitian menunjukkan secara parsial, disiplin kerja dan kinerja pegawai berpengaruh positif dan signifikan terhadap kesejahteraan aparatur desa, yang dibuktikan dengan nilai signifikansi masing-masing variabel lebih kecil dari 0,05. Secara simultan, kedua variabel tersebut juga berpengaruh signifikan terhadap kesejahteraan, dengan nilai F hitung sebesar 24,453 > F tabel sebesar 3,10, dan signifikansi 0,000 < 0,05. Temuan ini sejalan dengan teori kesejahteraan Grant et al. (2007) yang menyatakan bahwa kesejahteraan pegawai terbentuk dari interaksi perilaku kerja positif dan dukungan organisasi yang memadai. Penelitian ini merekomendasikan pentingnya penguatan budaya kerja disiplin, peningkatan pelatihan dan evaluasi kinerja, serta pengembangan sistem kesejahteraan yang adil dan berkelanjutan.

The Influence of Entrepreneurship Education and the Utilization of E-commerce on Interest Entrepreneurship Student Bina Karya College of Economics

Naskiya Hudzaifah — 2025-07-03

This study aims to analyze the influence of entrepreneurial education and the utilization of e-commerce on students' entrepreneurial interest at the School of Economics (STIE) Bina Karya . The background of this research stems from the rising number of educated unemployment and the low entrepreneurial interest among students, particularly in the face of rapid digital developments. A quantitative approach was employed using multiple linear regression analysis. The sample consisted of 56 students selected through proportional random sampling. The results indicate that entrepreneurial education has a positive and significant effect on students' entrepreneurial interest. In contrast, the utilization of e-commerce does not have a significant partial effect. However, simultaneously, both variables significantly influence entrepreneurial interest, with a contribution of 29.9%, while the remaining 70.1% is influenced by other factors beyond this study. These findings highlight the importance of improving the quality of entrepreneurial curricula integrated with digital-based training to better prepare students for independent entrepreneurial ventures

The Effect of Service Quality and Patient Satisfaction on Patient Loyalty with Patient Trust as an Intevening Variable

Briesha Aurevella Putri Satria — 2025-07-05

This study aims to analyze the influence of service quality on patient satisfaction and the effect of patient satisfaction on patient trust in the context of health services. The method used is quantitative with a survey approach. The sample was selected using purposive sampling from 120 patients, who met the minimum sample requirements according to G*Power's calculation, which was 111 respondents. Data were analyzed using hypothesis testing to determine the significance of relationships between variables. The results show that not all dimensions of service quality have a significant influence on patient satisfaction. The dimensions of Process, Interaction, and Environment have a significant influence. where Process is the dominant factor in increasing patient satisfaction. In contrast, the dimensions of Tangibility, Reliability, and Responsiveness did not have a significant effect on patient satisfaction. In addition, the results of the study also revealed that patient satisfaction did not have a significant effect on patient trust, but patient trust had a significant positive effect on patient loyalty. The conclusion of this study states that improving the quality of the service process, interaction between medical personnel and patients, and the environment of health facilities need to be the main focus to improve patient satisfaction. Meanwhile, building patient trust is the main key to increasing patient loyalty to health care institutions. These findings provide strategic direction for healthcare management in designing and improving the quality of services to strengthen patient satisfaction and loyalty.

Analisis Bauran Pemasaran terhadap Loyalitas Dimediasi Oleh Tingkat Kepuasan Pelanggan Pada CV. Andalas Cellular Balikpapan

Hidayat Hidayat — 2025-07-06

Penelitian ini bertujuan untuk menganalisis pengaruh bauran pemasaran terhadap loyalitas pelanggan, menguji pengaruh bauran pemasaran terhadap tingkat kepuasan pelanggan, menganalisis pengaruh tingkat kepuasan terhadap loyalitas, dan menganalisis pengaruh bauran pemasaran terhadap loyalitas yang dimediasi oleh tingkat kepuasan pelanggan pada CV. Andalas Cellular Balikpapan. Menggunakan pendekatan kuantitatif dengan metode survei kausal komparatif, data dikumpulkan melalui kuesioner dari pelanggan CV. Andalas Cellular Balikpapan dengan teknik purposive sampling di Kota Balikpapan, Kalimantan Timur. Variabel penelitian mencakup bauran pemasaran (produk, harga, promosi, distribusi), loyalitas pelanggan, dan kepuasan pelanggan, diukur dengan skala Likert, dan dianalisis menggunakan regresi linier berganda serta analisis mediasi. Dari 50 responden, 70% adalah laki-laki. Penelitian ini mengidentifikasi hubungan signifikan antarvariabel dan peran mediasi kepuasan pelanggan. Hasilnya diharapkan memberikan kontribusi teoritis dan praktis bagi pengembangan strategi pemasaran yang lebih efektif untuk CV. Andalas Cellular Balikpapan, serta dapat diterapkan oleh perusahaan telekomunikasi lain untuk meningkatkan daya saing dan keberlanjutan bisnis.

Implementasi Sistem Informasi Akuntansi dalam Meningkatkan Transparansi Pengelolaan Laporan Keuangan BUMDes Panggung Lestari di Desa Panggungharjo

Riana Ike Nuraini — 2025-07-06

Penelitian ini bertujuan untuk menganalisis implementasi Sistem Informasi Akuntansi (SIA) dalam meningkatkan transparansi pengelolaan laporan keuangan di BUMDes Panggung Lestari, Desa Panggungharjo, Yogyakarta. Transparansi dan akuntabilitas merupakan aspek penting dalam pengelolaan keuangan BUMDes untuk menjaga kepercayaan masyarakat dan mendukung pembangunan desa. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif melalui wawancara mendalam, observasi, serta analisis dokumentasi laporan keuangan BUMDes tahun 2020–2023. Hasil penelitian menunjukkan bahwa BUMDes Panggung Lestari telah menerapkan SIA berbasis Microsoft Excel internal yang mampu mengotomatisasi proses pencatatan, jurnal, dan penyusunan laporan keuangan secara real-time dan sistematis. Sistem ini dinilai cukup efektif dalam meningkatkan transparansi dan akuntabilitas, meskipun masih terdapat keterbatasan pada sisi teknologi dan pengumpulan bukti transaksi. Selain itu, pelaporan dilakukan secara periodik dan disampaikan dalam forum musyawarah desa, yang memperkuat kepercayaan publik. Penelitian ini menyimpulkan bahwa penggunaan SIA, meskipun sederhana, mampu mendorong transparansi dan efisiensi pengelolaan keuangan desa. Diperlukan peningkatan sistem ke arah digital berbasis cloud serta pelatihan rutin kepada pengelola untuk meningkatkan kualitas pelaporan keuangan di masa mendatang.

Peran Mediasi Word of Mouth pada Pengaruh Harga dan Brand Trust terhadap Keputusan Pembelian

Inaya Asifa — 2025-07-06

Di tengah persaingan pasar yang ketat, UMKM seperti Toko Lucy Petshop Dompu menghadapi tantangan dalam mempertahankan konsumen, sehingga penelitian ini bertujuan untuk menganalisis pengaruh Harga dan Brand Trust terhadap Keputusan Pembelian, dengan menguji peran mediasi dari Word of Mouth. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan teknik accidental sampling pada konsumen toko, dan data yang terkumpul dianalisis menggunakan Analisis Jalur (Path Analysis) dengan bantuan SPSS 23. Hasil penelitian menunjukkan bahwa secara langsung, Harga dan Brand Trust tidak berpengaruh signifikan terhadap Keputusan Pembelian, namun Word of Mouth justru terbukti berpengaruh secara positif dan signifikan. Lebih lanjut, ditemukan bahwa baik Harga maupun Brand Trust menjadi pendorong signifikan terhadap timbulnya Word of Mouth, yang pada akhirnya terkonfirmasi berperan sebagai mediator penting yang menyalurkan pengaruh kedua variabel tersebut menuju Keputusan Pembelian akhir. Dengan demikian, dapat disimpulkan bahwa Word of Mouth merupakan faktor kunci dan jembatan strategis yang menghubungkan persepsi konsumen tentang harga dan kepercayaan merek dengan tindakan pembelian di Toko Lucy Petshop

Pengaruh Pengetahuan dan Keunggulan Produk Terhadap Minat Menggunakan Tabungan Wadiah di Bank Syariah Indonesia

Eli Ermawati Tambak — 2025-07-06

ISSN: 2620-6196

Vol. 5 Issues 2 (2022)

Article history:

Received -

Revised -

Accepted -

Email Correspondence:

ermawatitambak@gmail.com

Kata Kunci:

Pengetahuan; Keunggulan Produk; Minat; Tabungan Wadiah; Mahasiswa FEBI

ABSTRAK

Penelitian ini bertujuan untuk mengevaluasi pengaruh antara tingkat pengetahuan dan keunggulan suatu produk terhadap ketertarikan mahasiswa dalam menggunakan tabungan wadiah. Fokus studi ini adalah mahasiswa dari Fakultas Ekonomi dan Bisnis Islam (FEBI) Universitas Islam Negeri Sumatera Utara angkatan tahun 2021. Penelitian dilakukan dengan pendekatan kuantitatif berdesain deskriptif. Sebanyak 99 responden dipilih menggunakan teknik purposive sampling, kemudian data dianalisis dengan metode regresi linear berganda menggunakan perangkat lunak SPSS versi 25. Temuan menunjukkan bahwa secara bersama-sama, pengetahuan dan keunggulan produk memberikan pengaruh yang signifikan terhadap minat penggunaan tabungan wadiah. Akan tetapi, dalam analisis parsial, hanya keunggulan produk yang memberikan pengaruh signifikan, sedangkan variabel pengetahuan tidak memberikan dampak yang berarti. Oleh karena itu, hasil studi ini menekankan pentingnya penyampaian informasi yang tepat mengenai manfaat dan keunggulan produk guna meningkatkan minat mahasiswa terhadap penggunaan tabungan wadiah.

Faktor-Faktor yang Memengaruhi Keputusan Konsumen dalam Membeli Konten Siniar Berbayar di Aplikasi Noice

Aristo Lie — 2025-07-06

Penelitian ini membahas faktor-faktor yang memengaruhi keputusan konsumen dalam membeli konten siniar atau podcast berbayar di aplikasi Noice. Tujuan penelitian ini adalah untuk menganalisis pengaruh perceived value (Nilai yang Dirasakan), trust (Kepercayaan), marketing mix (Bauran Pemasaran), customer experience (Pengalaman Pelanggan) terhadap Purchase Decision (keputusan pembelian) siniar berbayar Noice. Metode penelitian ini adalah kuantitatif menggunakan analisis regresi linear berganda dengan data dari 140 responden pengguna Noice. Hasil menunjukkan bahwa keempat variabel berpengaruh positif dan signifikan terhadap keputusan pembelian dengan R² sebesar 0,487 (48,7%). Temuan ini memberikan implikasi strategis bagi Noice dalam meningkatkan konten, membangun kepercayaan, menyusun strategi pemasaran, serta mengoptimalkan pengalaman pengguna.

Determinants of Audit in Manufacturing Companies Listed on the Indonesia Stock Exchange During 2020 - 2023

Ilham Rizky Fauzi — 2025-07-09

The purpose of this study was to examine the impact of audit tenure, audit fees, client firm size, and public accounting firm (PAF) reputation on audit quality in manufacturing businesses that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. regression and secondary data from annual financial reports acquired through documentation procedures, this study took a quantitative approach. Purposive sampling was used to choose the sample, which included 156 manufacturing businesses. The findings showed that audit quality was significantly positively impacted by PAF reputation and audit fees, but not by audit tenure or firm size. The model was able to explain 57.2% of the variation in Audit Quality, according to the Nagelkerke R Square value of 0.572. These findings affirm that the professional reputation of auditors plays a vital role in enhancing audit outcomes. The study’s limitation lies in the scope of variables analyzed, encouraging future research to include factors such as auditor competence and internal control systems. By bolstering empirical evidence regarding the significance of auditor reputation in the Indonesian capital market, this study adds unique value.

The Implementation of Balanced Scorecard in Optimizing Company Performance Through Four Main Perspectives

Disvita Gladis Suwandi — 2025-07-09

The purpose of this study is to investigate how the four primary perspectives of the Balanced Scorecard financial, customer, internal business process, and learning and growth affect the performance of manufacturing companies in the transportation subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Utilizing secondary data from corporate annual reports, a quantitative research methodology was applied. Net Profit Margin, Sales Growth, Operating Profit, and Net Income per Employee were the independent variables, while Return on Assets (ROA) was used to measure the dependent variable, or corporate performance. To evaluate the hypotheses, multiple linear regression analysis was employed. The findings show that ROA is significantly positively impacted by Net Profit Margin and Net Income per Employee, whereas Sales Growth and Operating Profit do not show a significant impact, 92.5% of the variation in business performance can be explained by the model. These findings suggest that profitability and employee productivity are crucial drivers of financial performance. The study contributes to the literature by demonstrating the strategic relevance of the Balanced Scorecard framework in the transportation manufacturing sector and recommends expanding future research with broader variables and sectoral comparisons.

Analysis of the Implementation of Marketing Strategy Using a CRM Approach to Increase Probiotic Sales Revenue at PT. Agrikencana Perkasa

Jati Shobri Mardriatama — 2025-07-09

In the increasingly competitive agricultural biotechnology sector, sales instability remains a challenge, particularly in the probiotic industry. PT. Agrikencana Perkasa has experienced fluctuating sales performance, urging the need for an effective and sustainable marketing strategy. This study aims to analyze the implementation of marketing strategies using a Customer Relationship Management (CRM) approach to increase probiotic sales revenue at PT. Agrikencana Perkasa. A qualitative research method was employed, with data collected from interviews, observations, and documentation. The research involved key informants including company managers and decision-makers, selected through purposive sampling. The study was conducted at PT. Agrikencana Perkasa, located in Klaten Regency, Central Java, from February to April 2025. Findings revealed that the company applies CRM through customer education and Boss-to-Boss business-to-business (B2B) marketing. CRM strategies were implemented via customer empowerment, personalized product explanation, loyalty programs, and digital content, while the B2B approach was applied through direct interactions between top-level executives. These strategies contributed to improved customer trust, loyalty, and repeated purchases. Furthermore, the integration of CRM and tailored digital marketing platforms, although still limited, supports the company’s sales growth. The implications of this study highlight the importance of personalized engagement and executive-level partnerships in bio-agriculture marketing practices, serving as a reference for similar businesses facing unstable markets.

Perilaku Wajib Pajak terhadap Tax Evasion dalam Kerangka Theory of Planned Behavior

Ni Nyoman Ayu Suryandari — 2025-07-10

Fenomena penghindaran pajak (tax evasion) tetap menjadi tantangan serius dalam optimalisasi penerimaan negara. Penelitian ini bertujuan untuk menguji pengaruh keadilan, sistem penilaian mandiri (self-assessment system), teknologi dan informasi perpajakan, religiusitas, serta ketidakpercayaan terhadap fiskus terhadap perilaku tax evasion wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Timur. Teknik pengambilan sampel dilakukan melalui accidental sampling dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa keadilan dan sistem self-assessment berpengaruh negatif terhadap tax evasion, sementara ketidakpercayaan terhadap fiskus berpengaruh positif. Di sisi lain, teknologi perpajakan dan religiusitas tidak memberikan pengaruh signifikan. Temuan ini menguatkan kerangka Theory of Planned Behavior, di mana sikap, norma sosial, dan kontrol persepsian memengaruhi niat wajib pajak dalam mengambil keputusan terkait kepatuhan. Penelitian ini diharapkan dapat memberikan kontribusi teoritis serta implikasi kebijakan dalam upaya menekan praktik penghindaran pajak melalui pendekatan perilaku.

Psychological Capital as a Bridge between Role Clarity and Engagement: Empirical Insights from Village Officials in Waled

Hendriansah Ramadhani — 2025-07-13

This study investigates the effect of role clarity on employee engagement, with psychological capital as a mediating variable among village officials in Waled Subdistrict, Cirebon Regency. Using a quantitative approach with an explanatory design, the population was all village officials with a total of 136, the research sample used the census method. Data were collected through a 5-point Likert-scale questionnaire and analyzed using SPSS 22, including simple linear regression, partial t test, coefficient of determination (R²) and Sobel tests. Findings reveal that role clarity significantly influences employee engagement, both directly and indirectly through psychological capital. These results highlight the importance of structured job design and psychological development in optimizing human resource practices in the public sector.

The Influence of Beauty Influencer Credibility, Live Streaming, and Advertisements on Make Over Purchasing Decisions on the TikTok Application in Surabaya City

Shinta Devitasari — 2025-07-13

The development of digital technology encourages local cosmetic brands, such as Make Over, by utilizing the Tiktok social media platform as a marketing medium. This study aims to analyze the effect of beauty influencer credibility, live streaming, and advertising on Make Over purchasing decisions on the Tiktok application in Surabaya City. The population in this study were Make Over consumers who placed orders through the Tiktok application in Surabaya City, with a sample size of 104 respondents. This study uses a quantitative approach with purposive sampling technique. The analysis technique used is Partial Least Square (PLS) with SmartPLS 3.0. The results of this study indicate that the three independent variables, namely beauty influencer credibility, live streaming, and advertising have a positive and significant effect on purchasing decisions. These findings indicate that interaction and trust-based digital marketing strategies such as those offered by beauty influencers, live streaming, and advertising can increase consumer buying interest in social media platforms.

Analysis of the Effect of Capital Structure, Profitability, and Liquidity, on the Value of Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2019-2023)

Adnan Fadin Fadin — 2025-07-14

The property and real estate sectors play an important role in supporting a country's economic growth. In Indonesia, this sector shows dynamic development and tends to fluctuate but continues to move forward. The 2019 to 2023 timeframe includes a number of significant events, including the COVID-19 pandemic that had a significant impact on various sectors, including property and real estate. This study aims to empirically examine the influence of capital structure, profitability, and liquidity on company value in issuers in the Property and Real Estate sector listed on the Indonesia Stock Exchange during the period. The method used in this study is a quantitative approach, with a population of 92 companies based on IDX Statistics 2023 data. The sampling technique was carried out purposively, resulting in 58 companies that met the criteria, and multiplied by the 5-year observation period, a total of 290 panel data observations were obtained. Data processing is carried out with the help of EViews software version 13. The results of the t-test showed that the variables of capital structure, profitability, and liquidity did not have a statistically significant influence on the company's value. Furthermore, the results of the F test also showed that simultaneously the three variables did not have a significant influence on the value of companies in the property and real estate sectors during the 2019-2023 period.

The Influence of Financial Technology Usage, Lifestyle, Locus of Control, and Parental Income on the Financial Behavior of Students

Ayu Fitalina Agustina — 2025-07-14

This research entitled “The Influence of Financial Technology Usage, Lifestyle, Locus of Control, and Parental Income on the Financial Behavior of Students at the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta” seeks to examine how parental income, lifestyle, locus of control, and financial technology use affect students' financial behavior. The research applied a survey procedure in a quantitative manner through questionnaires distributed to 100 active students. Data were analyzed through validity and reliability tests, F-test, t-test, coefficient of determination, multiple linear regression, and traditional assumption tests using SPSS. The findings indicated that lifestyle, locus of control, and parental income have a positive and significant influence on students' financial behavior, while financial technology usage has a favorable but insignificant impact. These findings contribute to a better understanding of student financial behavior and may serve as a reference for educational institutions and parents in fostering healthy financial habits among students.

Auditor Dysfunctional Behavior, Impact of Auditor Competence, Time Budget Pressure and Obedience Pressure

Niken Dwi Listiarini — 2025-07-14

The purpose of this study is to empirically examine the impact of auditor competence, time budget pressure, and obedience pressure on auditor dysfunctional behavior. Auditor dysfunctional behavior reflects deviant actions that can reduce audit quality, such as manipulation of procedures or manipulation of reports. The population of this study were auditors working at Public Accounting Firms (KAP) in Semarang City, with data collection techniques using questionnaires and multiple linear regression analysis methods. The results of the study indicate that auditor competence and time budget pressure have a positive and significant effect on auditor dysfunctional behavior. This means that auditors who are competent but face time pressure tend to deviate from audit procedures. Meanwhile, obedience pressure shows a positive but insignificant direction, indicating that pressure from superiors or clients is not strong enough to trigger dysfunctional behavior. This finding suggests that organizations need to balance between improving competence and managing auditor work pressure in order to maintain audit quality. This study also suggests the need for ethics and time management training to minimize dysfunctional behavior in environmental audits.