Journal of Economic, Bussines and Accounting (COSTING)
type: channel
description: COSTING : Journal of Economic, Business and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development of Economics, Business, and Accounting .The journal is published annually 6 times every Februari, April, June, Agustus, Oktober and December. The Journal is published in two versions, online (e-ISSN 2597-5234) and print (p-ISSN 2597-5226)
publisher: Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
language: en
publication name: Journal of Economic, Bussines and Accounting (COSTING)
issn: 2597-5226
items: PENGARUH LITERASI KEUANGAN, KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP MINAT MENABUNG PADA PT BPR BANK BOYOLALI (PERSERODA) KANTOR KAS ANDONG
items: PENGARUH LINGKUNGAN KERJA DAN KOMUNIKASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. TANJUNG ENIM LESTARI KABUPATEN MUARA ENIM
items: THE EFFECT OF DIGITALIZATION OF HR MANAGEMENT ON EMPLOYEE PRODUCTIVITY IN THE ERA OF TECHNOLOGY-BASED ECONOMY
items: https://ipm2kpe.or.id/journal.ipm2kpe.or.id/index.php/COSTING/article/view/18659
items: ANALISIS LITERASI KEUANGAN, LAYANAN FINANCIAL TECHNOLOGY DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN MAHASISWA EKONOMI UNIVERSITAS MUHAMMADIYAH SURAKARTA
items: ANALISIS RASIO LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR TBK. TAHUN 2020-2023
items: PENGARUH DIGITAL MARKETING DAN WORD OF MOUTH TERHADAP MINAT INVESTASI EMAS YANG DIMODERASI PENDAPATAN DI PT PEGADAIAN PERSERO CABANG SYARIAH PADASUKA
items: PERBANDINGAN MODEL SPRINGATE, ZMIJEWSKI, DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI PERIODE 2020-2024)
items: A COMPARATIVE STUDY: THE IMPACT OF MICROFINANCE ON COMMUNITY WELFARE IN RURAL AND URBAN AREAS OF INDONESIA
items: DRIVING PURCHASE BEHAVIOR IN SOCIAL COMMERCE: THE ROLE OF INNOVATION, ENGAGEMENT, TRUST, AND PERCEIVED VALUE
items: PENGARUH PENGUNGKAPAN MEDIA, KINERJA LINGKUNGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
items: WORK PROCRASTINATION: A SYSTEMATIC LITERATURE REVIEW OF THE FACTORS CONTRIBUTING TO TASK PROCRASTINATION IN THE PROFESSIONAL ENVIRONMENT
items: PENGARUH KOMPETENSI DAN ETOS KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING STUDI KASUS CV.SAPROTAN UTAMA
items: PENGARUH CASHLESS SOCIETY, GAYA HIDUP, LITERASI KEUANGAN, DAN MEDIA SOSIAL DEMOGRAFI TERHADAP PERILAKU KONSUMTIF GEN Z
items: SUSTAINABLE BUSINESS PRACTICES AND CONSUMER PREFERENCE: A STUDY OF ECO-FRIENDLY TOURISM IN BALI
items: ENHANCING MARKETING PERFORMANCE: MODERATION ROLE OF AI MARKETING STUDY AT PT. WORLD INNOVATIVE TELECOMUNICATIONS-OPPO BIG SEMARANG
items: PENGARUH E-WOM DAN PERSEPSI NILAI TERHADAP NIAT BERKUNJUNG KEMBALI KE DESA WISATA TENGANAN
items: PENGARUH PERSEPSI RISIKO, KEPERCAYAAN, DAN GAYA HIDUP TERHADAP MINAT MELAKUKAN PINJAMAN DI FINTECH PEER-TO-PEER LENDING PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS PENDIDIKAN GANESHA
items: THE INFLUENCE OF SERVICE QUALITY AND TRUST ON SHARIA COMPLIANCE SUSTAINABILITY
items: ANALYSIS OF MARKETING STRATEGIES ON INSTAGRAM ON CONSUMERBUYING INTEREST THROUGH CUSTOMER INTERACTION AS MEDIATION
items: PERBANDINGAN DAMPAK KENAIKAN BIAYA ADMINISTRASI SHOPEE DAN TOKOPEDIA DITINJAU DALAM PERSPEKTIF ETIKA BISNIS ISLAM
items: PENGARUH MEKANISME CORPORATE GOVERNANCE DAN FINANCIAL CONDITIONS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR SEKTOR NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024
items: EVALUATION OF THE EFFECTIVENESS OF QRIS IN IMPROVING THE SECURITY OF INCLUSIVE FINANCIAL TRANSACTIONS FOR CULINARY UMKM IN PALEMBANG CITY
items: PENGARUH CITRA PERUSAHAAN, PERSEPSI HARGA DAN KEPERCAYAAN TERHADAP KEPUASAN PELANGGAN(STUDI PADA USAHA JASA SERVIS BENGKEL MOTOR AHASS AW SEMARANG)
items: THE ROLE OF WORK MOTIVATION AND TRANSFORMATIONAL LEADERSHIP ON ENHANCING EMPLOYEE ENGAGEMENT
items: THE INFLUENCE OF CAPITAL INTENSITY AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM
items: THE INFLUENCE OF FINANCIAL DISTRESS, LEVERAGE, AND FIRM SIZE ON STOCK RETURNS IN THE INFRASTRUCTURE INDUSTRY SECTOR ON THE INDONESIA STOCK EXCHANGE
items: ANALISIS PENGGUNAAN BENIH NON SERTIFIKAT DAN BENIH BERSERTIFIKAT PADI SAWAH DI DESA WIA-WIA KECAMATAN POLI POLIA KABUPATEN KOLAKA TIMUR
items: PENGARUH FEE AUDIT FEE AUDIT, AUDIT DELAY, LEVERAGE, DEBT DEFAULT, AUDIT TENURE, TERHADAP OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
items: SERVICE WORKSHOP LOCATION SELECTION USING NETWORK-BASED MCLP AND MULTI-CRITERIA DECISION ANALYSIS: INTEGRATING ACCESSIBILITY, INDUSTRIAL SUITABILITY, AND FLOOD RISK ASSESSMENT IN EAST JAVA

PENGARUH LITERASI KEUANGAN, KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP MINAT MENABUNG PADA PT BPR BANK BOYOLALI (PERSERODA) KANTOR KAS ANDONG
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kualitas pelayanan, dan kepercayaan terhadap minat menabung masyarakat pada PT BPR Bank Boyolali (PERSERODA) Kantor Kas Andong, khususnya pada masyarakat Kecamatan Klego. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan rumus Slovin. Teknik analisis data meliputi uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan, kualitas pelayanan, dan kepercayaan berpengaruh positif dan signifikan terhadap minat menabung. Secara simultan, ketiga variabel tersebut juga berpengaruh positif dan signifikan terhadap minat menabung masyarakat. Temuan ini mengindikasikan bahwa peningkatan pemahaman keuangan, pelayanan yang berkualitas, serta kepercayaan nasabah dapat mendorong perilaku menabung yang lebih konsisten. Oleh karena itu, pihak bank disarankan untuk terus meningkatkan program edukasi literasi keuangan, memperbaiki kualitas pelayanan, serta memperkuat kepercayaan nasabah guna meningkatkan jumlah penabung dan memperluas inklusi keuangan di wilayah penelitian.
subject: Articles
  topic: section
subject: Literasi Keuangan, Kualitas Pelayanan, Kepercayaan, Minat Menabung, BPR.
  topic: keywords
creator: Alvita Ambarwati
creator: Fauzan Fauzan
rights: Copyright (c) 2026 Alvita Ambarwati, Fauzan Fauzan http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-18
publication date: 2026-01-18
starting page: 1189
ending page: 1214
doi: 10.31539/sh7a9v83

PENGARUH LINGKUNGAN KERJA DAN KOMUNIKASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. TANJUNG ENIM LESTARI KABUPATEN MUARA ENIM
type: item
description: Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh Lingkungan Kerja Dan Komunikasi Kerja Terhadap Produktivitas Karyawan PT. Tanjung Enim Lestari Pulp and Paper Kabupaten Muara Enim, Jenis penelitian yang digunakan metode penelitian kuantitatif yang lebih menuju kepada pada aspek pengukuran secara objektif terhadap fenomena sosial. dan menggunakan uji analisis Regresi Linear berganda, pengambilan sampel dalam penelitian ini adalah dengan menggunakan metode Metode penentuan sampel yang digunakan adalah purposive sampling dengan sampel berjumlah 89 orang responden orang karyawan PT TEL. Dari Hasil penelitian dapat dilihat dari output model summary didapatkan Tabel determinasi di atas yang memberikan R Square sebesar 0,808. Hal ini menunjukan bahwa variabel lingkungan kerja dan komunikasi secara simultan mempunyai pengaruh sebesar 0,808 atau 80,8% terhadap produktivitas kerja, sedangkan sisanya sebesar 19,2% merupakan pengaruh dari (aspek) atau faktor-faktor lain yang tidak termasuk dalam penelitian misalnya variabel lingkungan kerja, motivasi dll. Sedangkan nilai korelasinya (R) = 0,814. Hal ini menunjukkan bahwa variabel lingkungan kerja dan komunikasi korelasinya sangat kuat terhadap produktivitas kerja.
subject: Articles
  topic: section
subject: Lingkungan Kerja (X1), Komunikasi (X2) Dan Produktivitas Kerja.
  topic: keywords
creator: Amandin Amandin
creator: Resi Marina
rights: Copyright (c) 2026 Amandin Amandin, Resi Marina http://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-29
publication date: 2025-10-29
starting page: 3026
ending page: 3036
doi: 10.31539/a0dgf223

THE EFFECT OF DIGITALIZATION OF HR MANAGEMENT ON EMPLOYEE PRODUCTIVITY IN THE ERA OF TECHNOLOGY-BASED ECONOMY
type: item
description: The development of a technology-based economy encourages organizations to undertake digital transformation across various aspects, including human resource management (HR). This study aims to analyze the influence of digitalization of HR management on employee productivity in the era of a technology-based economy. The research method used is a qualitative approach within the library research type. Research data were obtained from various reputable scientific literature, especially from Scopus-indexed international journals published in the last five years. The results of the study show that the digitization of HR management through the implementation of HR Information Systems, e-recruitment, e-learning, HR analytics, and digital-based performance management systems has a positive impact on increasing employee productivity. Digitization of human resources can improve the efficiency of work processes, enhance decision-making quality, and encourage innovative work behavior and employee engagement. However, the effectiveness of human resource digitalization is greatly influenced by organizational readiness factors, employee digital competence, leadership support, and a work culture that is adaptive to technology. This study concludes that the digitalization of HR management is an essential strategy for increasing employee productivity, but its success requires careful implementation planning and sustainable HR capacity-building.
subject: Articles
  topic: section
subject: Human Resource Digitalization, Human Resource Management, Employee Productivity, Digital Transformation, Technology-Based Economy
  topic: keywords
creator: Prasetyo Iswahyudi
creator: Khoirunnisa Larasati
creator: Miko Andi Wardana
rights: Copyright (c) 2026 Prasetyo Iswahyudi, Khoirunnisa Larasati, Miko Andi Wardana http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-28
publication date: 2025-12-28
starting page: 5124
ending page: 5132
doi: 10.31539/qmsfkc40

https://ipm2kpe.or.id/journal.ipm2kpe.or.id/index.php/COSTING/article/view/18659
type: item
title: PENGARUH PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, INFORMASI AKUNTANSI, DAN PERSEPSI RESIKO TERHADAP MINAT BERINVESTASI DI PASAR MODAL (STUDI KASUS PADA MAHASISWA FAKULTAS SAINS DAN TEKNOLOGI UNIVERSITAS PRIMA MEDAN)
description: Penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Investasi, Motivasi Investasi, Informasi Akuntansi, dan Persepsi Risiko terhadap Minat Investasi di kalangan mahasiswa Fakultas Sains dan Teknologi, Universitas Prima Medan. Mahasiswa dipilih sebagai subjek penelitian karena kelompok ini dianggap berada pada tahap awal pengambilan keputusan keuangan dan memiliki potensi besar untuk berpartisipasi di pasar modal. Penelitian ini menggunakan pendekatan kuantitatif dengan ukuran sampel 100 responden yang diperoleh melalui sampling purposif. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil menunjukkan bahwa, secara parsial, variabel Pengetahuan Investasi, Motivasi Investasi, dan Persepsi Risiko memiliki pengaruh signifikan terhadap Minat Investasi, sementara Informasi Akuntansi tidak menunjukkan pengaruh yang signifikan. Secara simultan, keempat variabel independen terbukti memiliki pengaruh signifikan terhadap Minat Investasi, dengan nilai R Square sebesar 0,410, menunjukkan bahwa 41% variasi dalam minat investasi dapat dijelaskan oleh model. Temuan ini menegaskan bahwa aspek pemahaman investasi, dorongan motivasi, ketersediaan informasi, dan cara individu menilai risiko merupakan faktor penting yang mempengaruhi minat mahasiswa dalam berinvestasi di pasar modal.
subject: Articles
  topic: section
subject: Pengetahuan Investasi, Motivasi Investasi, Informasi Akuntansi, Persepsi Risiko, Minat Berinvestasi
  topic: keywords
creator: Grace Evafera Bali
creator: Ega Nesya Ariella
creator: Geby M.B Sitompul
creator: Febriyanti Br Sitanggang
creator: Tina Novianti Sitanggang
creator: Hotriado Harianja
rights: Copyright (c) 2026 Grace Evafera Bali, Ega Nesya Ariella, Geby M.B Sitompul, Febriyanti Br Sitanggang, Tina Novianti Sitanggang, Hotriado Harianja http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-18
publication date: 2026-01-18
starting page: 1177
ending page: 1187
doi: 10.31539/xje43m96

ANALISIS LITERASI KEUANGAN, LAYANAN FINANCIAL TECHNOLOGY DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN MAHASISWA EKONOMI UNIVERSITAS MUHAMMADIYAH SURAKARTA
type: item
description: Perkembangan era digital mendorong perubahan pola pengelolaan keuangan mahasiswa melalui meningkatnya pemanfaatan layanan financial technology, perbedaan tingkat literasi keuangan, serta pengaruh gaya hidup. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, layanan financial technology, dan gaya hidup terhadap perilaku keuangan mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Surakarta dengan pendekatan kuantitatif asosiatif. Sampel penelitian berjumlah 125 responden mahasiswa Program Studi Akuntansi angkatan 2022–2024 yang dipilih menggunakan rumus Slovin. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan dan gaya hidup tidak berpengaruh signifikan terhadap perilaku keuangan mahasiswa, sedangkan layanan financial technology berpengaruh positif dan signifikan. Secara simultan, literasi keuangan, layanan financial technology, dan gaya hidup berpengaruh signifikan terhadap perilaku keuangan dengan kontribusi sebesar 51,4%. Temuan ini menunjukkan bahwa kemudahan akses dan efisiensi layanan keuangan digital menjadi faktor dominan dalam membentuk perilaku keuangan mahasiswa, sementara pengetahuan keuangan dan gaya hidup belum sepenuhnya tercermin dalam praktik pengelolaan keuangan sehari-hari.
subject: Articles
  topic: section
subject: Literasi Keuangan, Financial Technology, Gaya Hidup, Perilaku Keuangan, Mahasiswa
  topic: keywords
creator: Nadhira Fatharani Maulida
creator: Fauzan Fauzan
rights: Copyright (c) 2026 Nadhira Fatharani Maulida, Fauzan Fauzan http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-17
publication date: 2026-01-17
starting page: 1098
ending page: 1116
doi: 10.31539/hpfnb133

ANALISIS RASIO LIKUIDITAS DALAM MENILAI KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR TBK. TAHUN 2020-2023
type: item
description: Penelitian ini dilakukan untuk mengukur tingkat kesehatan PT Indofood Sukses Makmur Tbk. dengan menggunakan analisis rasio likuiditas. Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT Indofood Sukses Makmur Tbk. dengan menggunakan rasio likuditas. Data yang digunakan adalah laporan keuangan PT Indofood Sukses Makmur Tbk. Tahun 2020-2023. Penelitian ini menggunakan pendekatan Kuantitatif deksriptif. Jenis penelitian ini adalah studi kasus. Prosedur pengumpulan data pada penelitian kali ini menggunakan teknik dokumentasi. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan kuantitatif. Hasil penelitian ini menunjukan bahwa PT Indofood Sukses Makmur Tbk. selama 4 tahun terakhir memiliki kinerja keuangan yang baik
subject: Articles
  topic: section
subject: Likuiditas, Current Ratio, Quick Ratio, Cash Ratio
  topic: keywords
creator: Zakaria Harahap
creator: Sebri Hesinto
rights: Copyright (c) 2026 Zakaria Harahap, Sebri Hesinto http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 1065
ending page: 1073
doi: 10.31539/5sg1f686

PENGARUH DIGITAL MARKETING DAN WORD OF MOUTH TERHADAP MINAT INVESTASI EMAS YANG DIMODERASI PENDAPATAN DI PT PEGADAIAN PERSERO CABANG SYARIAH PADASUKA
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh Digital Marketing dan Word of Mouth terhadap Minat Investasi Emas yang dimoderasi oleh Pendapatan pada nasabah PT Pegadaian Persero Kantor Cabang Syariah Padasuka. Latar belakang penelitian ini didasari oleh meningkatnya minat masyarakat terhadap investasi emas sebagai instrumen investasi yang relatif aman, serta masih belum optimalnya pertumbuhan jumlah nasabah tabungan emas di Pegadaian Syariah Padasuka. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Data diperoleh melalui penyebaran kuesioner kepada 120 responden yang merupakan nasabah Pegadaian Syariah Padasuka dengan teknik purposive sampling. Analisis data dilakukan menggunakan uji instrumen, uji asumsi klasik, serta analisis moderasi dengan pendekatan PROCESS Macro. Hasil penelitian menunjukkan bahwa Digital Marketing yang dimoderasi oleh Pendapatan berpengaruh positif dan signifikan terhadap Minat Investasi Emas. Selain itu, Word of Mouth yang dimoderasi oleh Pendapatan juga berpengaruh positif dan signifikan terhadap Minat Investasi Emas. Secara simultan, Digital Marketing dan Word of Mouth yang dimoderasi oleh Pendapatan berpengaruh signifikan terhadap Minat Investasi Emas dengan nilai koefisien determinasi sebesar 63,2%. Temuan ini menunjukkan bahwa efektivitas strategi pemasaran digital dan kekuatan komunikasi word of mouth akan semakin optimal dalam meningkatkan minat investasi emas apabila didukung oleh tingkat pendapatan nasabah yang memadai. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi PT Pegadaian Syariah dalam merumuskan strategi pemasaran yang lebih efektif dan tepat sasaran.
subject: Articles
  topic: section
subject: Digital Marketing, Word of Mouth, Pendapatan, Minat Investasi Emas.
  topic: keywords
creator: Intan Agustina Dwirahayu
creator: Agus Aribowo
rights: Copyright (c) 2026 Intan Agustina Dwirahayu, Agus Aribowo http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 1049
ending page: 1064
doi: 10.31539/4ntbnw79

PERBANDINGAN MODEL SPRINGATE, ZMIJEWSKI, DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI PERIODE 2020-2024)
type: item
description: Penelitian ini bertujuan untuk membandingkan kemampuan model Springate, Zmijewski, dan Grover dalam memprediksi financial distress pada perusahaan sektor Real estate dan Property yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel penelitian diperoleh melalui metode purposive sampling dengan total 34 perusahaan selama lima tahun pengamatan sehingga diperoleh 170 unit analisis. Teknik analisis data dilakukan dengan menghitung skor masing-masing model, analisis statistik deskriptif, serta pengujian tingkat akurasi berdasarkan kesesuaian prediksi dengan kondisi aktual perusahaan yang diukur menggunakan laba bersih. Hasil penelitian menunjukkan bahwa model Springate mengklasifikasikan perusahaan financial distress paling banyak dibandingkan model lainnya. Berdasarkan pengujian tingkat akurasi, model Grover memiliki tingkat akurasi tertinggi sebesar 69%, diikuti oleh model Zmijewski dan model Springate. Dengan demikian, model Grover dinilai paling akurat dalam memprediksi financial distress pada perusahaan sektor Real estate dan Property periode 2020–2024. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen, investor, dan pihak terkait dalam menilai risiko keuangan perusahaan serta sebagai alat peringatan dini terhadap potensi financial distress.
subject: Articles
  topic: section
subject: Financial Distress, Springate, Zmijewski, Grover, Real Estate Dan Property
  topic: keywords
creator: Putri Asisiah Nur Cahyo
creator: Kurnia Rina Ariani
rights: Copyright (c) 2026 Putri Asisiah Nur Cahyo, Kurnia Rina Ariani http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 998
ending page: 1013
doi: 10.31539/bze1x326

A COMPARATIVE STUDY: THE IMPACT OF MICROFINANCE ON COMMUNITY WELFARE IN RURAL AND URBAN AREAS OF INDONESIA
type: item
description: This study investigates the differential impact of microfinance on household welfare in rural and urban areas of Indonesia through a quantitative comparative analysis. Employing data from the 2018 National Socioeconomic Survey (SUSENAS) covering 294,426 households across Indonesia's 38 provinces, this research utilizes binary logistic regression and propensity score matching to assess welfare outcomes. The findings reveal that microfinance access significantly improves household welfare indicators in both settings, with statistically significant stronger effects observed in rural areas (coefficient: 0.312, p<0.01) compared to urban areas (coefficient: 0.197, p<0.01). Rural households with microfinance access demonstrate a 29% increase in monthly income and 23% improvement in consumption expenditure, while urban households exhibit 17% and 14% increases respectively. The study identifies loan purpose, monthly income, interest rates, education level, and household size as significant predictors of welfare improvement. Results indicate that rural poverty rates decreased from 12.22% to 11.79%, while urban poverty declined from 7.29% to 7.09% between 2023-2024. These findings suggest that microfinance serves as a more effective poverty alleviation mechanism in rural contexts, primarily due to limited alternative financial access and higher vulnerability to income shocks. Policy implications emphasize the need for geographically differentiated microfinance strategies that account for rural-urban disparities in financial infrastructure, entrepreneurial ecosystems, and socioeconomic conditions.
subject: Articles
  topic: section
subject: Microfinance, Household Welfare, Rural Development, Urban Poverty, Financial Inclusion
  topic: keywords
creator: I Nengah Suarmanayasa
creator: Rita Nurnaningsih
creator: Zurlina Lubis
creator: Eko Nur Hermansyah
creator: Wahyuni Sri Astutik
rights: Copyright (c) 2026 I Nengah Suarmanayasa, Rita Nurnaningsih, Zurlina Lubis, Eko Nur Hermansyah, Wahyuni Sri Astutik http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 975
ending page: 997
doi: 10.31539/xtf0h728

DRIVING PURCHASE BEHAVIOR IN SOCIAL COMMERCE: THE ROLE OF INNOVATION, ENGAGEMENT, TRUST, AND PERCEIVED VALUE
type: item
description: Social commerce has rapidly transformed consumer behavior by combining technological innovation and social engagement. This study investigates the effect of social commerce innovation on consumer behavior using an extended Theory of Planned Behavior (TPB) framework, including customer engagement, brand trust, and perceived value. Data from 360 active social commerce users in Padang, Indonesia were collected via purposive sampling using an online structured questionnaire and analyzed using PLS-SEM. Results show that social commerce innovation significantly affects attitude, subjective norms, and perceived behavioral control, while marketing constructs mediate the relationship with behavioral intention. Attitude is the strongest predictor of intention, followed by subjective norms and perceived behavioral control, and behavioral intention strongly predicts actual purchasing behavior, confirming the robustness of the extended TPB model. The study provides a theoretical contribution by integrating innovation-driven marketing constructs into TPB and offers practical guidance for enhancing platform innovation, engagement, trust, and perceived value. Future research may examine moderating factors such as demographics, cultural differences, and AI personalization
subject: Articles
  topic: section
subject: Social Commerce Innovation; Customer Engagement; Brand Trust; Perceived Value; Theory of Planned Behavior; Consumer Behavior
  topic: keywords
creator: Husnil Khatimah
creator: Fairol Halim
creator: Annas Osman Ali Eltahir
rights: Copyright (c) 2026 Husnil Khatimah, Fairol Halim, Annas Osman Ali Eltahir http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-16
publication date: 2025-12-16
starting page: 5081
ending page: 5088
doi: 10.31539/t75k9336

PENGARUH PENGUNGKAPAN MEDIA, KINERJA LINGKUNGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
type: item
description: Studi ini diinisiasi guna menginvestigasi dampak pengungkapan media, kinerja lingkungan, serta kepemilikan institusional pada pengungkapan corporate social responsibility (CSR). Riset ini mengadopsi pendekatan kuantitatif via teknik regresi linear berganda terhadap emiten pertambangan yang tercatat di Bursa Efek Indonesia dalam rentang waktu 2020–2024. Temuan analisis mengindikasikan bahwa Pengungkapan Media, Kinerja Lingkungan, dan Kepemilikan Institusional memiliki impak positif yang signifikan atas pengungkapan CSR. Hasil tersebut menyokong postulat teori pemangku kepentingan maupun legitimasi, di mana ketiga variabel mendorong transparansi CSR, dan secara praktis, perusahaan perlu meningkatkan kinerja lingkungan dan pelaporan CSR, sementara regulator perlu mempertegas standar dan pengawasan. Penelitian ini juga menghadirkan kebaruan dengan mengaplikasikan size perusahaan serta leverage selaku faktor pengendali sehingga menghasilkan bukti empiris terbaru.
subject: Articles
  topic: section
subject: Pengungkapan Media, Kinerja Lingkungan, Kepemilikan Institusional, Pengungkapan Corporate Social Responsibility
  topic: keywords
creator: Sri Daryanti Zen
creator: Muthia Rezka Maharani
rights: Copyright (c) 2026 Sri Daryanti Zen, Muthia Rezka Maharani http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 964
ending page: 974
doi: 10.31539/jsvdn681

WORK PROCRASTINATION: A SYSTEMATIC LITERATURE REVIEW OF THE FACTORS CONTRIBUTING TO TASK PROCRASTINATION IN THE PROFESSIONAL ENVIRONMENT
type: item
description: Work procrastination is a common phenomenon in various work environments and can have a negative impact on employee productivity, performance, and welfare. This study aims to systematically review the existing literature on the factors that contribute to task procrastination in the professional environment. Through a literature search in various academic databases, this study identified and analyzed the psychological, contextual, and individual factors that influence work procrastination. The results of the review show that factors such as anxiety, perfectionism, self-uncertainty, and low self-regulation are the main causes of procrastination of tasks. In addition, contextualities such as excessive workload, role ambiguity, and unsupportive work environments were also found to have significant contributions. The study also discusses various strategies for dealing with work procrastination, including psychological interventions and time management. These findings provide important insights for organizations and individuals in formulating more effective approaches to minimize task delays in the work environment. Keywords: work procrastination, task procrastination, psychological factors, professional environment, time management, psychological intervention, self-regulation.
subject: Articles
  topic: section
subject: Work Procrastination, Task Procrastination, Psychological Factors, Professional Environment, Time Management, Psychological Intervention, Self-Regulation
  topic: keywords
creator: Wisnu Budi Prasetyo
creator: Hendy Tannady
creator: Rina Anindita
creator: Rojuaniah Rojuaniah
rights: Copyright (c) 2026 Wisnu Budi Prasetyo, Hendy Tannady, Rina Anindita, Rojuaniah Rojuaniah http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 5089
ending page: 5100
doi: 10.31539/mr7gbr33

PENGARUH KOMPETENSI DAN ETOS KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING STUDI KASUS CV.SAPROTAN UTAMA
type: item
description: Kinerja karyawan merupakan hasil kerja yang dicapai seseorang dalam melaksanakan tugas sesuai tanggung jawabnya. Berdasarkan data yang diperoleh, terdapat permasalahan terkait penurunan kinerja karyawan pada perusahaan yang diteliti. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan etos kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening. Jenis penelitian bersifat explanotary yang tujuan menjelaskan hubungan antar variabel serta mencari penjelasan sebab-akibat dari fenomena yang diteliti. Metode penelitian menggunakan pendekatan kuantitatif. Metode penelitian menggunakan pendekatan kuantitatif. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan bantuan program SmartPLS 4. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode sampling jenuh (sensus) yakni dengan menentukan semua populasi sebagai sampel. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap kepuasan kerja dan kinerja karyawan, etos kerja berpengaruh positif dan signifikan terhadap kepuasan kerja dan kinerja karyawan, serta kepuasan kerja terbukti memediasi pengaruh kompetensi dan etos kerja terhadap kinerja karyawan. Implikasi dari hasil penelitian ini menunjukkan bahwa untuk meningkatkan kinerja karyawan, perusahaan perlu memperhatikan peningkatan kompetensi dan penguatan etos kerja, karena kedua faktor tersebut berperan penting dalam menciptakan kepuasan kerja yang pada akhirnya berdampak pada peningkatan kinerja karyawan
subject: Articles
  topic: section
subject: Kompetensi, Etos Kerja, Kepuasan Kerja, Kinerja Karyawan.
  topic: keywords
creator: Elyana Ghanitri
creator: Wyati Saddewisasi
creator: Yuli Budiati
rights: Copyright (c) 2026 Elyana Ghanitri, Wyati Saddewisasi, Yuli Budiati http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-17
publication date: 2026-01-17
starting page: 1140
ending page: 1161
doi: 10.31539/g6fvep59

PENGARUH CASHLESS SOCIETY, GAYA HIDUP, LITERASI KEUANGAN, DAN MEDIA SOSIAL DEMOGRAFI TERHADAP PERILAKU KONSUMTIF GEN Z
type: item
description: Penelitian ini bertujuan untuk menganalisis Pengaruh Cashless Society, Gaya Hidup, Literasi Keuangan, dan Media Sosial Demografi terhadap Perilaku Konsumtif Gen Z, khususnya mahasiswa Universitas Muhammadiyah Surakarta yang telah menempuh mata kuliah Kewirausahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, sampel diperoleh melalui accidental sampling dan ditentukan menggunakan rumus Slovin sebanyak 218 responden. Data dikumpulkan melalui kuesioner online skala Likert lima poin. Perilaku konsumtif diukur melalui orientasi promosi, figur publik, penampilan, prestise, dan status sosial; Cashless Society melalui kemudahan, fleksibilitas, keamanan, pengendalian transaksi, dan daya tarik digital; Gaya Hidup melalui aktivitas sosial, orientasi merek, tren, dan penampilan; Literasi Keuangan melalui pengetahuan produk pembayaran, manajemen aset, pinjaman, asuransi, fintech, kesadaran risiko, pengelolaan, dan evaluasi keuangan digital; Media Sosial Demografi melalui frekuensi penggunaan, paparan konten promosi, mengikuti influencer, dan dampak emosional. Analisis data dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa keempat variabel independen berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa Gen Z.
subject: Articles
  topic: section
subject: Cashless Society, Gaya Hidup, Literasi Keuangan, Media Sosial, Perilaku Konsumtif
  topic: keywords
creator: Galuh Raslina
creator: Erma Setiawati
rights: Copyright (c) 2026 Galuh Raslina, Erma Setiawati http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 1032
ending page: 1048
doi: 10.31539/ds41px06

SUSTAINABLE BUSINESS PRACTICES AND CONSUMER PREFERENCE: A STUDY OF ECO-FRIENDLY TOURISM IN BALI
type: item
description: This study examines the influence of environmental sustainability practices, social sustainability practices, and sustainability certification and transparency on customer satisfaction and loyalty in Bali's eco-friendly tourism sector, while controlling for demographic and behavioral factors. A cross-sectional survey was conducted with 128 domestic and international tourists who had experienced eco-friendly accommodations in Bali. Multiple linear regression analysis was employed to test the relationships between sustainability practices and customer outcomes, controlling for gender, age, income level, and length of stay. Reliability and validity were established through Cronbach's alpha coefficients (α = 0.79-0.88) and exploratory factor analysis (KMO = 0.81). The integrated model explained 59% of variance in customer satisfaction and loyalty (Adjusted R² = 0.59, F(6,121) = 21.47, p < .001). Environmental sustainability practices emerged as the strongest predictor (β = 0.35, p < .001), followed by social sustainability practices (β = 0.29, p < .001) and sustainability certification and transparency (β = 0.21, p = .004). Income level (β = 0.17, p = .020) and length of stay (β = 0.14, p = .047) significantly influenced outcomes, while demographic variables (gender, age) showed no significant effects. Tourism businesses in Bali should prioritize visible environmental actions, integrate community-based initiatives, and pursue credible sustainability certifications to enhance competitive advantage through customer satisfaction and loyalty. Policymakers should develop comprehensive sustainability standards that encompass environmental, social, and transparency dimensions. This study advances sustainable tourism scholarship by simultaneously examining multiple sustainability dimensions with rigorous demographic and behavioral controls in a high-pressure tourism destination context.
subject: Articles
  topic: section
subject: Sustainable_Tourism; Environmental_Sustainability; Customer_Satisfaction; Eco-Friendly_Tourism; Bali_Tourism.
  topic: keywords
creator: Gede Andika
creator: Muhammad Williams Rahaditama
creator: Kornelius Sembiring
creator: I Gede Travis Kus Mercury
creator: Ida Bagus Adimerta Kawi
rights: Copyright (c) 2026 Gede Andika, Muhammad Williams Rahaditama, Kornelius Sembiring, I Gede Travis Kus Mercury, Ida Bagus Adimerta Kawi http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-18
publication date: 2026-01-18
starting page: 1162
ending page: 1176
doi: 10.31539/6f49f189

ENHANCING MARKETING PERFORMANCE: MODERATION ROLE OF AI MARKETING STUDY AT PT. WORLD INNOVATIVE TELECOMUNICATIONS-OPPO BIG SEMARANG
type: item
description: Effective marketing strategies to optimize product sales are increasingly essential in facing of intensifying competition, particularly by focusing on marketing performance. The purpose of this study is to analyze the effects of product innovation strategy, digital marketing campaign, and customer engagement on marketing performance, as well as the moderating role of AI marketing in strengthening these relationships. This study adopts a quantitative research approach. Data were collected through a questionnaire, and the sampling technique employed was a census sampling method involving 225 respondents. Data analysis was conducted using the SEM-PLS method with SmartPLS 4.0 software. The findings reveal that product innovation and digital marketing campaigns do not have a significant effect on marketing performance, whereas customer engagement has a significant positive effect on marketing performance. Furthermore, the moderating role of AI marketing was found to be insignificant in enhancing the relationships between product innovation, digital marketing campaigns, and customer engagement on marketing performance.
subject: Articles
  topic: section
subject: AI Marketing; Digital Marketing Campaign; Product Innovation, Customer Engagement; Marketing Peformance
  topic: keywords
creator: Winarsih Winarsih
creator: Fariha Azzahra
creator: Andreas Onky A
creator: Dela Tri Mulyani
creator: Ira Serliyana
rights: Copyright (c) 2026 Winarsih Winarsih, Fariha Azzahra, Andreas Onky A, Dela Tri Mulyani, Ira Serliyana http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 1074
ending page: 1086
doi: 10.31539/y1f1g827

PENGARUH E-WOM DAN PERSEPSI NILAI TERHADAP NIAT BERKUNJUNG KEMBALI KE DESA WISATA TENGANAN
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh electronic word of mouth (e-WOM) dan persepsi nilai terhadap niat berkunjung kembali wisatawan ke Desa Wisata Tenganan Pegringsingan, Kabupaten Karangasem. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif untuk menguji hubungan antarvariabel. Data dikumpulkan melalui penyebaran kuesioner kepada 120 wisatawan yang pernah berkunjung ke Desa Wisata Tenganan dengan teknik purposive sampling. Instrumen penelitian diukur menggunakan skala Likert lima poin, sedangkan analisis data dilakukan dengan metode regresi linear berganda menggunakan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa electronic word of mouth berpengaruh positif dan signifikan terhadap niat berkunjung kembali wisatawan. Selain itu, persepsi nilai juga terbukti memiliki pengaruh positif dan signifikan terhadap niat berkunjung kembali. Temuan ini mengindikasikan bahwa informasi positif yang diperoleh melalui media digital serta penilaian wisatawan terhadap nilai emosional, sosial, budaya, dan kesesuaian harga destinasi berperan penting dalam membentuk minat kunjungan ulang.
subject: Articles
  topic: section
subject: Electronic Word Of Mouth, Persepsi Nilai, Niat Berkunjung Kembali, Desa Wisata, Desa Tenganan
  topic: keywords
creator: I Putu Wahyu Juliastawa
creator: Made Putri Ariasih
rights: Copyright (c) 2026 Putu Wahyu Juliastawa, Made Putri Made Putri Ariasih2 http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-14
publication date: 2026-01-14
starting page: 745
ending page: 758
doi: 10.31539/dj58zd79

PENGARUH PERSEPSI RISIKO, KEPERCAYAAN, DAN GAYA HIDUP TERHADAP MINAT MELAKUKAN PINJAMAN DI FINTECH PEER-TO-PEER LENDING PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS PENDIDIKAN GANESHA
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh persepsi risiko, kepercayaan, dan gaya hidup terhadap minat melakukan pinjaman pada fintech peer-to-peer (P2P) lending di kalangan mahasiswa Fakultas Ekonomi Universitas Pendidikan Ganesha. Pendekatan kuantitatif digunakan dengan menyebarkan kuesioner kepada 100 responden menggunakan teknik purposive sampling. Data dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi risiko berpengaruh negatif dan signifikan terhadap minat melakukan pinjaman, sementara kepercayaan dan gaya hidup berpengaruh positif dan signifikan. Koefisien determinasi (Adjusted R²) sebesar 0,928 menunjukkan bahwa 92,8% variasi dalam minat pinjaman dapat dijelaskan oleh ketiga variabel tersebut. Temuan ini menegaskan bahwa keputusan mahasiswa dalam menggunakan layanan pinjaman online tidak hanya dipengaruhi oleh kebutuhan ekonomi, tetapi juga oleh faktor psikologis dan gaya hidup. Penelitian ini memberikan kontribusi dalam memperkuat teori behavioral intention dan dapat menjadi referensi bagi pengembang layanan fintech serta lembaga pendidikan dalam merancang strategi literasi keuangan yang lebih efektif.
subject: Articles
  topic: section
subject: Peer-to-peer lending, Persepsi Risiko, Kepercayaan, Gaya Hidup, Minat
  topic: keywords
creator: Kadek Ayu Resminingsih
creator: Nyoman Trisna Herawati
creator: Nyoman Suadnyana Pasek
rights: Copyright (c) 2026 Kadek Ayu Resminingsih, Nyoman Trisna Herawati, Nyoman Suadnyana Pasek http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-14
publication date: 2026-01-14
starting page: 731
ending page: 744
doi: 10.31539/x2wezx06

THE INFLUENCE OF SERVICE QUALITY AND TRUST ON SHARIA COMPLIANCE SUSTAINABILITY
type: item
description: This study focuses on the merger of three Islamic banks into Bank Syariah Indonesia (BSI), a significant development in Islamic banking in Indonesia. This merger presents a fundamental issue for examining how customers respond to and contribute to the sustainability of Sharia compliance at BSI. Using a descriptive quantitative approach, this study collected data from 252 BSI customers selected through purposive sampling. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings indicate that service quality has a positive and significant influence on the sustainability of Sharia compliance. Conversely, trust does not significantly influence the sustainability of Sharia compliance.
subject: Articles
  topic: section
subject: Service quality, Trust, Compliance, Sustainability, BSI
  topic: keywords
creator: Najihatul Faridy
creator: R. Dwi Widi Pratito Sri Nugroho
creator: Susanto Susanto
creator: Aprih Santoso
creator: Dipa Teruna Awaludin
rights: Copyright (c) 2026 Najihatul Faridy, R. Dwi Widi Pratito Sri Nugroho, Susanto Susanto, Aprih Santoso, Dipa Teruna Dipa Teruna Awaludin5 http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-14
publication date: 2026-01-14
starting page: 717
ending page: 730
doi: 10.31539/6vh34e42

ANALYSIS OF MARKETING STRATEGIES ON INSTAGRAM ON CONSUMERBUYING INTEREST THROUGH CUSTOMER INTERACTION AS MEDIATION
type: item
description: The increasing use of Instagram as a digital marketing platform in the food and beverage industry is not always accompanied by stable consumer engagement and purchase intention. Café Ruang Bertemu in Sukabumi City faces a similar condition, where its Instagram marketing activities have not been able to consistently drive sustainable growth in customer visits. This situation indicates problems in the effectiveness of digital marketing strategies and customer interaction in shaping consumers’ purchase intentions. This study aims to analyze the effect of Instagram-based digital marketing strategies on consumers’ purchase intention, examine the influence of customer interaction on purchase intention, and assess the mediating role of customer interaction. This research adopts a quantitative approach with a causal descriptive design. Data were collected from 98 followers of the Instagram account @ruangbertemu.smi through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (SEM-PLS). The results indicate that Instagram-based digital marketing strategies have a positive and significant effect on customer interaction and consumers’ purchase intention. Customer interaction also has a positive and significant effect on purchase intention. Furthermore, customer interaction is proven to significantly mediate the relationship between digital marketing strategies and consumers’ purchase intention. The implications of this study suggest that the success of Instagram marketing is determined not only by promotional intensity but also by the quality of interaction between businesses and customers. Therefore, Cafe Ruang Bertemu and similar businesses are encouraged to develop more interactive, responsive, and consistent digital marketing strategies to enhance customer engagement and stimulate sustainable purchase intention.
subject: Articles
  topic: section
subject: Digital Marketing Strategy, Instagram Marketing, Customer Interaction, Purchase Intention.
  topic: keywords
creator: Fillah Awanis Fauzi
creator: Erry Sunarya
creator: Faizal Mulia Z
rights: Copyright (c) 2026 Fillah Awanis Fauzi, Erry Sunarya, Faizal Mulia Z http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-17
publication date: 2026-01-17
starting page: 1130
ending page: 1139
doi: 10.31539/z24ybq08

PERBANDINGAN DAMPAK KENAIKAN BIAYA ADMINISTRASI SHOPEE DAN TOKOPEDIA DITINJAU DALAM PERSPEKTIF ETIKA BISNIS ISLAM
type: item
description: Advances in technology and information in recent years have significantly influenced trading activities. Many sellers have shifted from conventional physical stores to online platforms, relying primarily on smartphone based transactions. Online marketplaces offer various conveniences that facilitate selling activities; however, these benefits are accompanied by increasing challenges for sellers. Intense competition among marketplaces has resulted in similar features being offered, while differences in administrative policies, particularly fees, have created additional burdens for sellers. Major platforms such as Shopee and Tokopedia play a dominant role in Indonesia’s online shopping ecosystem, making their administrative fee policies especially impactful. This study aims to compare administrative costs imposed by Indonesia’s two largest marketplaces, Shopee and Tokopedia, from the perspective of Islamic business ethics. The research employs a qualitative approach, utilizing literature reviews and data obtained from official websites and other credible online sources. The findings indicate that administrative fees in these marketplaces have increased over time. From the standpoint of Islamic business ethics, such increases may conflict with contractual principles, as they can involve elements of gharar (uncertainty) and injustice toward sellers. Sellers may experience losses due to unilateral fee increases without prior agreement, which often compels them to raise selling prices in order to maintain profit margins.
subject: Articles
  topic: section
subject: Biaya Administrasi, Shopee, Tokopedia, Etika Bisnis Islam.
  topic: keywords
creator: Dwi March Trisnawaty
creator: Sri Herianingrum
rights: Copyright (c) 2026 Dwi March Trisnawaty, Sri Herianingrum http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 953
ending page: 963
doi: 10.31539/kkap3341

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN FINANCIAL CONDITIONS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR SEKTOR NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance dan kondisi keuangan terhadap audit report lag (ARL) pada perusahaan manufaktur sektor non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Metode penelitian yang digunakan adalah kuantitatif berbasis positivisme dengan populasi seluruh perusahaan manufaktur terdaftar, dan sampel diambil secara purposive berdasarkan kelengkapan data laporan keuangan. Data sekunder dianalisis menggunakan SPSS melalui statistik deskriptif, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi), serta regresi linier berganda untuk menguji pengaruh variabel independen terhadap ARL. Variabel independen meliputi kualitas audit, ukuran perusahaan, ukuran komite audit, leverage, likuiditas, dan total asset turnover. Hasil penelitian menunjukkan bahwa kualitas audit, ukuran komite audit, dan leverage berpengaruh signifikan terhadap ARL, sedangkan ukuran perusahaan, likuiditas, dan total asset turnover tidak berpengaruh. Hasil ini menekankan pentingnya kualitas audit, pengawasan komite audit, dan pengelolaan risiko keuangan dalam mempercepat penyelesaian audit. Top of Form
subject: Articles
  topic: section
subject: Audit Report Lag, Corporate Governance, Kualitas Audit, Leverage, Likuiditas
  topic: keywords
creator: Chefa Kindhi Putri Harisman
creator: Triyono Triyono
rights: Copyright (c) 2026 Chefa Kindhi Putri Harisman, Triyono Triyono http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 1014
ending page: 1031
doi: 10.31539/2m1g9m71

EVALUATION OF THE EFFECTIVENESS OF QRIS IN IMPROVING THE SECURITY OF INCLUSIVE FINANCIAL TRANSACTIONS FOR CULINARY UMKM IN PALEMBANG CITY
type: item
description: Digital transformation in payment systems is an important factor in encouraging transaction security and financial inclusion for Micro, Small and Medium Enterprises. Quick Response Code Indonesian Standard (QRIS) is a Bank Indonesia innovation that aims to simplify safe and inclusive digital payment transactions. This research aims to evaluate the effectiveness of QRIS in increasing the security of inclusive financial transactions for culinary UMKM in Palembang City. The research uses a quantitative approach with a survey method of 100 culinary UMKM who use QRIS. The data were analyzed using validity, reliability, classical assumption tests, and simple linear regression with the help of SPSS. The research results show that the use of QRIS has a positive and significant effect on increasing the security of financial transactions and encouraging financial inclusion for culinary UMKM. These findings indicate that QRIS is effective as a digital payment instrument that supports an inclusive financial ecosystem at the UMKM level.
subject: Articles
  topic: section
subject: QRIS, Transaction Security, Financial Inclusion, UMKM Culinery, Digital Payments.
  topic: keywords
creator: Rika Fitri Ramayani
rights: Copyright (c) 2026 Rika Fitri Ramayani http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-11
publication date: 2026-01-11
starting page: 578
ending page: 582
doi: 10.31539/md0scr45

PENGARUH CITRA PERUSAHAAN, PERSEPSI HARGA DAN KEPERCAYAAN TERHADAP KEPUASAN PELANGGAN(STUDI PADA USAHA JASA SERVIS BENGKEL MOTOR AHASS AW SEMARANG)
type: item
description: Studi ini ditujukan untuk menguji serta menganalisis berdasarkan empiris bagaimana hubungan pengaruh citra perusahaan, persepsi harga dan kepercayaan terhadap kepuasan pada pelanggan Bengkel Ahass AW Semarang dengan responden yang dilibatkan sebanyak 90 individu, dengan usia 17 tahun ke atas. Penelitian ini memilih metode kuantitatif untuk pengumpulan data sampel dengan menerapkan purposive sampling di mana sampel dipilih melalui pertimbangan tertentu. Tahap pengumpulan data dilaksanakan dengan membagikan kuesioner berbentuk kertas fisik langsung kepada pelanggan di lokasi Bengkel Ahass AW Semarang. Pengolahan data dilaksanakan menggunakan metode kuantitatif, yang meliputi pengujian instrumen seperti uji validitas dan uji reliabilitas. Setelah instrumen teruji, analisis regresi berganda digunakan untuk menguji hipotesis. Pengujian ini melibatkan uji F, koefisien determinasi (R2), dan uji t guna mengidentifikasi dampak dan pengaruh dari setiap variabel. Temuan dari studi ini membuktikan adanya keterkaitan dari citra perusahaan memberikan dampak dan pengaruh positif terhadap kepuasan, persepsi harga tidak berpengaruh terhadap kepuasan dan kepercayaan memberikan dampak dan pengaruh positif terhadap kepuasan.
subject: Articles
  topic: section
subject: Citra Perusahaan, Persepsi Harga, Kepercayaan, dan Kepuasan
  topic: keywords
creator: Bagus Maulana Afandi
creator: Bambang Sutedjo
rights: Copyright (c) 2026 Bagus Maulana Afandi, Bambang Sutedjo http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-14
publication date: 2026-01-14
starting page: 563
ending page: 577
doi: 10.31539/2ps43n65

THE ROLE OF WORK MOTIVATION AND TRANSFORMATIONAL LEADERSHIP ON ENHANCING EMPLOYEE ENGAGEMENT
type: item
description: This study aims to examine the role of Work Motivation and Transformational Leadership in enhancing employee engagement in private companies. Using a quantitative research approach, data were collected from 100 employees through a purposive sampling technique. The data were analyzed using partial least squares (PLS) regression, assisted by SmartPLS version 3.29. The results reveal that work motivation has a significant positive effect on employee engagement, indicating that employees who experience a better work environment and balance tend to be more engaged in their work. In contrast, Transformational Leadership do not have a significant impact on employee engagement. These findings suggest that private companies seeking to increase employee engagement should not rely solely on leadership factors,but should also focus on developing strong organizational motivation that strengthens engagement at all levels of the organization.
subject: Articles
  topic: section
subject: Enhancing Employee Engagement, Transformational Leadership, Private Companies
  topic: keywords
creator: Ahmad Syauqi
creator: Susanto Susanto
creator: Obing Zaid Sobir
creator: Ramdan Yusuf
creator: Dipa Teruna Awaludin
rights: Copyright (c) 2026 Ahmad Syauqi, Susanto Susanto, Obing Zaid Sobir, Ramdan Yusuf, Dipa Teruna Awaludin http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-11
publication date: 2026-01-11
starting page: 553
ending page: 562
doi: 10.31539/wsy31z82

THE INFLUENCE OF CAPITAL INTENSITY AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM
type: item
description: Accounting conservatism is a cautious attitude in responding to future uncertainty by recognizing expenses and liabilities as soon as possible, but only recognizing revenue and assets when they are certain to be received. Accounting conservatism in Indonesia is still very low. The purpose of this study is to find empirical evidence of the influence of capital intensity and growth opportunities on accounting conservatism. This study uses a quantitative approach using panel data regression. Using secondary data from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX), the data was processed numerically. The Indonesian Consumer Cyclical Sector listed on the IDX for the 2020-2023 period constituted the study population, and a purposive sampling method was used to determine the sample size. In this study, eighty samples from twenty Consumer Cyclical Companies were selected. Eviews 12 was used for data analysis, and a random effects model (REM) was used for the research model. The results show that capital intensity does not affect accounting conservatism. Meanwhile, growth opportunities have a positive and significant effect.
subject: Articles
  topic: section
subject: Capital Intensity, Growth Opportunities, Accounting Conservatism
  topic: keywords
creator: Helmina BR Ginting
creator: Rudi Ginting
creator: Dian Ariani
creator: Rulyenzi Rasyid
creator: Sri Wahyuni Israfatin Bobihu
rights: Copyright (c) 2026 Helmina BR Ginting, Rudi Ginting, Dian Ariani, Rulyenzi Rasyid, Sri Wahyuni Israfatin Bobihu http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-11
publication date: 2026-01-11
doi: 10.31539/hww15t03

THE INFLUENCE OF FINANCIAL DISTRESS, LEVERAGE, AND FIRM SIZE ON STOCK RETURNS IN THE INFRASTRUCTURE INDUSTRY SECTOR ON THE INDONESIA STOCK EXCHANGE
type: item
description: This study aims to examine the extent of the influence of financial distress, leverage, and firm size on stock returns of companies in the infrastructure industry sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs an explanatory quantitative approach with panel data regression analysis using the Pooled Least Squares (PLS) method. From a total population of 69 companies, 30 companies were selected as the sample using purposive sampling, resulting in 150 observations. Financial distress factors were measured using the Altman Emerging Market Scoring (EMS) approach, leverage was measured by the Debt to Equity Ratio (DER), and firm size was determined by total assets. The results indicate that, partially, only the OPTA variable has a positive and significant effect on stock returns. Meanwhile, WCTA, RETA, BVTL, DER, and firm size do not have a significant effect. Simultaneous testing shows that financial distress, leverage, and firm size collectively have a significant effect on stock returns with a significance level of 0.001. The coefficient of determination (R²) explains only 15% of the variation in stock returns in the infrastructure industry sector, while the remaining 85% is influenced by factors outside the research model.
subject: Articles
  topic: section
subject: Financial Distress, Firm Size, Infrastructure Sector, Leverage, Stock Returns.
  topic: keywords
creator: Widhi Prasetyo Nugroho
creator: Aqamal Haq
rights: Copyright (c) 2026 Widhi Prasetyo Nugroho, Aqamal Haq http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 591
ending page: 603
doi: 10.31539/nyh6qx51

ANALISIS PENGGUNAAN BENIH NON SERTIFIKAT DAN BENIH BERSERTIFIKAT PADI SAWAH DI DESA WIA-WIA KECAMATAN POLI POLIA KABUPATEN KOLAKA TIMUR
type: item
description: Penelitian ini bertujuan untuk menilai perbedaan biaya produksi, penerimaan, pendapatan, serta faktor-faktor yang memengaruhi keputusan petani dalam memilih benih bersertifikat dan non-sertifikat pada usahatani padi sawah di Desa Wia-wia, Kecamatan Poli-polia, Kabupaten Kolaka Timur. Metode yang digunakan adalah survei dengan 76 responden, terbagi menjadi dua kelompok berdasarkan jenis benih yang digunakan. Analisis data dilakukan secara deskriptif kuantitatif dan diuji perbedaannya menggunakan Independent Samples t-test. Hasil penelitian menunjukkan bahwa petani yang menggunakan benih non-sertifikat memiliki total biaya produksi lebih tinggi, yakni Rp18.977.483, dibandingkan petani pengguna benih bersertifikat sebesar Rp18.365.830. Sebaliknya, penerimaan dari penjualan padi pengguna benih bersertifikat lebih besar, yaitu Rp54.817.892, sedangkan kelompok non-sertifikat hanya Rp42.927.155. Perbedaan ini menghasilkan pendapatan bersih yang signifikan; petani benih bersertifikat memperoleh Rp36.452.062, sementara petani non-sertifikat Rp23.949.672, dengan uji t menunjukkan nilai signifikansi 0,000. Kesimpulannya, penggunaan benih bersertifikat memberikan keuntungan ekonomi lebih tinggi dan efisiensi biaya produksi lebih baik. Oleh karena itu, perlu adanya upaya untuk meningkatkan akses, sosialisasi, dan dukungan pemerintah agar lebih banyak petani menggunakan benih berkualitas tinggi.
subject: Articles
  topic: section
subject: Benih bersertifikat, Benih non-sertifikat, Pendapatan usahatani, Padi sawah, Biaya produksi
  topic: keywords
creator: Gede Wiwintuarta
creator: Ahmad Muhlis Nuryadi
creator: Basri Sufa
rights: Copyright (c) 2026 Gede Wiwintuarta, Ahmad Muhlis Nuryadi, Basri Sufa http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 583
ending page: 590
doi: 10.31539/1n35fe21

PENGARUH FEE AUDIT FEE AUDIT, AUDIT DELAY, LEVERAGE, DEBT DEFAULT, AUDIT TENURE, TERHADAP OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
type: item
description: Opini audit going concern, pernyataan auditor yang menyatakan adanya atau tidak adanya keraguan terhadap kemampuan perusahaan untuk mempertahankan kelangsungan usahanya dalam jangka waktu yang wajar, biasanya satu tahun setelah tanggal laporan keuangan. Penelitian ini bertujuan untuk mengetahui Pengaruh Fee audit, audit delay, audit tenure, leverage, debt default terhadap opini audit going concern perusahaan manufaktur yang terdaftar di bursa efek indonesia. Jenis penelitian ini adalah penelitian kuantitatif dengan objek penelitian yaitu perusahaan manufaktur yang terdaftar di bursa efek indonesia dan periode 2022-2024, untuk sampel yang diperoleh sebesar 114 sampel. Hasil penelitian menunjukkan bahwa Fee Audit tidak memiliki pengaruh terhadap opini audit going concern. Audit delay tidak memiliki pengaruh terhadap opini audit going concern. Leverage tidak memiliki pengaruh terhadap opini audit going concern. Debt default tidak memiliki pengaruh terhadap opini audit going concern. Audit tenure tidak memiliki pengaruh terhadap opini audit going concern. Fee audit, audit delay, leverage, debt default dan audit tenure memiliki pengaruh terhadap opini audit going concern pada perusahaan sektor manufaktur yang terdaftar di BEI 2022-2024
subject: Articles
  topic: section
subject: Fee Audit, Audit Delay, Leverage, Debt Default, Audit Tenure, Opini Audit Going Concern.
  topic: keywords
creator: Angel Angel
creator: Annisa Nauli Sinaga
creator: Yonson Pane
rights: Copyright (c) 2026 Angel Angel, Annisa Nauli Sinaga, Yonson Pane http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-10
publication date: 2026-01-10
starting page: 490
ending page: 506
doi: 10.31539/dfkt5023

SERVICE WORKSHOP LOCATION SELECTION USING NETWORK-BASED MCLP AND MULTI-CRITERIA DECISION ANALYSIS: INTEGRATING ACCESSIBILITY, INDUSTRIAL SUITABILITY, AND FLOOD RISK ASSESSMENT IN EAST JAVA
type: item
description: This study addresses the strategic problem of service facility location for small and medium enterprises (SMEs) operating in geographically diverse and risk-prone regions, using a spatial decision-support framework. The research focuses on PT Cahaya Amanah Nusantara (PT CAN), an Indonesian SME providing refrigeration repair and maintenance services, and applies a quantitative geospatial analysis design. Data were derived from OpenStreetMap road networks, historical service request records, administrative spatial data, and managerial assessments. The analysis was conducted in three stages. First, service coverage was evaluated through travel-time-based accessibility analysis under Service-Level Agreement (SLA) constraints, and optimal candidate locations were identified using the Maximal Covering Location Problem (MCLP) with a single-facility objective. Second, the selected locations were assessed based on strategic geographic and environmental factors, including industrial activity density and flood risk exposure. Third, a Multi-Criteria Decision Analysis (MCDA) using the Weighted Linear Combination (WLC) method integrated accessibility performance, environmental risk, and strategic suitability based on managerial weighting preferences. The results indicate that Kabupaten Gresik achieved the highest composite score of 0.937016, reflecting strong SLA performance and high strategic attractiveness, despite a relatively low environmental contribution. The findings demonstrate that the proposed framework provides a transparent, logic-based, and easily interpretable decision-making tool for ranking service facility locations and evaluating trade-offs between efficiency, alignment, and robustness. This study contributes an open-source, SME-oriented geospatial decision-support approach for facility location planning in heterogeneous and risk-sensitive environments.
subject: Articles
  topic: section
subject: Small And Medium Enterprises, Geographic Information Systems, Service-Level Agreement, Maximal Covering Location Problem, Weighted Linear Combination, Facility Location
  topic: keywords
creator: Anargya Raakan Maulana
creator: Manahan Parlindungan Saragih Siallagan
rights: Copyright (c) 2026 Anargya Raakan Maulana, Manahan Parlindungan Saragih Siallagan http://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-13
publication date: 2026-01-13
starting page: 476
ending page: 489
doi: 10.31539/tq4q5p52