International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) is an international scholarly journal published by CV. Radja Publika. The journal provides a publication venue for researchers and professionals from various countries to disseminate scientific works in the broad areas of economics, business/management, agricultural economics/management, and sharia (Islamic) economics and administration. IJEBAS specifically aims to examine new breakthroughs and current issues related to the advancement of knowledge and practice in Economics, Business, Sharia Administration, Accounting, and Agriculture Management. The journal is published online with E-ISSN 2808-4713 and uses DOI registration under https://doi.org/10.54443/ijebas
ARTIFICIAL INTELLIGENCE (AI)-BASED TRAINING AND DEVELOPMENT TO ENHANCE EMPLOYEE PRODUCTIVITY AND PERFORMANCE AND ITS EFFECT ON PURCHASE DECISIONS AT CV CAPTION MEDIA DIGITAL
This study aims to examine the role of Artificial Intelligence (AI)-based training and development in enhancing employee productivity and performance and its subsequent effect on purchase decisions at CV Caption Media Digital. The research employs an exploratory sequential mixed-method design, combining qualitative and quantitative approaches. The qualitative phase explores AI-based training practices, while the quantitative phase involves 96 respondents selected using the Bernoulli formula. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AI-based training significantly improves employee productivity and performance through personalized learning, real-time feedback, and adaptive training systems. Furthermore, employee productivity and performance have a positive and significant effect on purchase decisions, both individually and simultaneously. The findings reveal that the integration of AI in training not only enhances internal organizational capabilities but also contributes to improved customer satisfaction and stronger purchase decisions. This study provides theoretical contributions to the resource-based view and dynamic capabilities theory, while also offering practical implications for organizations in leveraging AI to improve human resource quality and business outcomes.
Copyright (c) 2026 Ranny Fitria Puspitasari, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF TAX AWARENESS AND PERCEIVED EQUITY ON TAX COMPLIANCE OF DIGITAL ECONOMY ACTORS IN BATAM: THE MODERATING ROLE OF VAT ON ELECTRONIC TRANSACTION (PPN PMSE) COLLECTION POLICY
The rapid expansion of Indonesia’s digital economy demands a strengthened digital taxation framework. This study examines the effect of tax awareness and perceived equity on tax compliance among digital economy actors in Batam, Indonesia’s largest Free Trade Zone (FTZ), with the Value Added Tax on Electronically Traded Transactions (PPN PMSE) collection policy serving as a moderating variable. Using a quantitative cross-sectional survey, data were collected from 198 digital economy actors across Batam’s major e-commerce ecosystems through validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) tax awareness exerts the strongest positive and significant effect on tax compliance (β = 0.412; p < 0.001; f² = 0.224); (2) perceived equity positively and significantly affects tax compliance (β = 0.318; p < 0.001; f² = 0.138); (3) the PPN PMSE collection policy positively and significantly moderates the tax awareness–compliance relationship (β = 0.147; p < 0.01); however, (4) the PPN PMSE collection policy does not significantly moderate the perceived equity–compliance relationship (β = 0.063; p > 0.05). These findings reveal an asymmetric moderation effect: platform-based VAT collection functions as a behavioral nudge that amplifies tax awareness effects but is structurally incapable of correcting deeply rooted perceptions of tax inequity—particularly the perceived unfairness between FTZ-based and non-FTZ digital sellers, and between digital and conventional businesses. The study contributes to digital taxation literature by integrating the Slippery Slope Framework with Nudge Theory, empirically demonstrating the conditional and asymmetric moderating capacity of third-party collection mechanisms, and identifying a novel “spatial equity” dimension relevant to free trade zone taxation. Practical implications are offered for Indonesia’s Coretax administration reform and the design of differentiated compliance strategies.
Copyright (c) 2026 Faris Ramadhan, Etty Sri Wahyuni, Mercy Reyne Marlina Tirayoh, Benni Sumarman, Basri https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF WORK MOTIVATION, WORK DISCIPLINE, AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE AT AGHARA COFFEE ROASTER
This study aims to determine and analyze the influence of work motivation, work discipline and job satisfaction on employee performance at Aghara Coffee Roaster. This type of research uses quantitative research. The research sample was 30 respondents. The data analysis method used multiple linear regression analysis. Based on the results of the t hypothesis test, it can be concluded that work motivation has a significant effect on employee performance with a calculated tvalue of 3.797> ttable 2.055 and a significance value of 0.000 < 0.05, work discipline has a significant effect on employee performance with a calculated tvalue of 2.303 > ttable 2.055 and a significance value of 0.030 < 0.05 and job satisfaction has a significant effect on employee performance with a calculated tvalue of 3.341> ttable 2.055 and a significance value of 0.003 < 0.05. Based on the results of the F hypothesis test, it can be concluded that simultaneously/together work motivation, work discipline and job satisfaction have an effect on employee performance with an Fcount value of 28.508 > Ftable 2.975 and a significance value of 0.000 < 0.05. Based on the analysis of the coefficient of determination, the coefficient of determination or Adjusted R-Square value of 0.740 or 74% of work motivation, work discipline and job satisfaction has an effect on employee performance, while 26% is the influence of other variables that did not participate in this study.
Copyright (c) 2026 Novita Br. Simanjuntak, Ewi Br. Sihombing, Galli Kurnia Dinda, Lenta Friska Purba, Yan Raja David Hamonangan Damanik https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF SUSTAINABLE HUMAN RESOURCE MANAGEMENT IN MAINTAINING EMPLOYEE WELL-BEING AND ORGANIZATIONAL COMMITMENT ON ERA CRISIS GEOPOLITICS GLOBAL IMPLICATIONS FOR SDGS 3 AND SDGS 16
This study aims to analyze the role of Sustainable Human Resources Management in maintaining welfare employee And strengthen commitment organization, at a time evaluate the implications to achievement Sustainable Development Goals (SDGs) 3 (Good Health and Well-Being) And SDGs 16 (Peace, Justice, and Strong Institutions). In a number of week last increase instability geopolitics global, pressure economy international, as well as The dynamics of changes in the work environment have encouraged organizations to adopt a human resource management approach. Power man Which more sustainable And oriented on welfare employees. Although draft Sustainable Human Resources Management (S-HRM) the more develop In the management literature, empirical studies linking S-HRM practices with employee well-being and organizational commitment in the context of the global geopolitical crisis are still relatively limited. This use approach quantitative with method survey Which involving employees from various organization Which has apply practice management source Power human oriented sustainability. Data collected through questionnaire with scale Likert five points to measure indicators of Sustainable HRM practices , employee well-being, and organizational commitment. Data analysis was conducted using multiple regression analysis and structural model testing to examine the relationships between variables within the research framework. Results study show that practice Sustainable Human Resources Management has a positive and significant effect on increasing employee well-being and organizational commitment. work–life balance, support health mental, development competence sustainable, as well as practice order manage organization Which ethical proven capable increase welfare employee psychology while strengthening their attachment to the organization. This study proposes the Sustainable HRM–Well-Being Commitment Framework as a conceptual contribution that explains the strategic mechanisms of S-HRM in strengthening employee well-being and organizational commitment amidst global uncertainty. These findings provide contribution theoretical for development literature Sustainable HRM as well as implications practical for organizations in designing sustainable HR management strategies that are aligned with achieving SDGs 3 and SDGs 16
Copyright (c) 2026 Hesri Mintawati https://creativecommons.org/licenses/by-sa/4.0
(ANALYSIS OF THE EFFECT OF WORK STRESS AND MOTIVATION ON EMPLOYEE PERFORMANCE AND JOB SATISFACTION AS AN INTERVENING VARIABLE IN PT PERTAMINA (PERSERO) MOR I MEDAN)
Based under law no. 22/2001, Pertamina's monopoly business rights revoked, in other words the Pertamina had the same position with another company. It has certainly spurred the entire marketing units of Pertamina such as Marketing Operation Region (MOR) I to improve the quality of companies, one of them by improving the performance of employees. Many factors can influence the performance of the employee, but in this study used a variable work stress and motivation to analyze the influence of the performance of employees with job satisfaction as an intervening variable. As for the purpose of this research was to analyze the effect of work stress and motivation on performance of employees both directly and through job satisfaction as well as to formulate a policy to improve the performance of the employees of PT Pertamina (Persero) MOR I. This research used a survey approach by spreading the questionnaire directly to the 105 respondents. Furthermore, the data were analyzed by using statistical modeling techniques of SEM (Structural Equation Modeling) using AMOS 22. Based on the results obtained work stress had a negative effect on the performance of employees both directly and through the variable job satisfaction, while the influence of motivation was positive on the performance of employees both directly and through job satisfaction. In other words, the motivation is the most influential factor in improving employee performance, while the work stress is a factor that can degrade the performance of the employee. Therefore, it is necessary to make real efforts to improve employees' performance by evaluating and improving the system of career development and assessment of work achievement, improving relations between superiors and subordinates, doing a relaxation, providing a container to accommodate ideas either advice or criticism, as well as creating a work environment that is safe and comfortable. With performed all of activities are expected performance will be increased.
Copyright (c) 2026 Ummi Fauziyah https://creativecommons.org/licenses/by-sa/4.0
Continuous and Comprehensive Evaluation in School Education: A Critical Qualitative Review of Its Conceptual Framework, Implementation Practices, and Challenges.
Continuous and Comprehensive Evaluation (CCE) represents a major reform in educational assessment, aiming to shift from traditional examination-oriented practices to a more holistic and continuous evaluation of students’ overall development. This qualitative review paper critically examines the conceptual foundations, implementation practices, advantages, and challenges associated with CCE in school education. Drawing upon policy documents, theoretical perspectives, and existing empirical studies, the paper highlights that CCE promotes formative assessment, encourages regular learning, reduces examination-related stress, and enhances student engagement and participation in the learning process. It also supports the assessment of both scholastic and co-scholastic domains, thereby fostering holistic development. However, despite its progressive intent, the implementation of CCE has faced several challenges, including inadequate teacher training, increased administrative workload, lack of clarity in evaluation procedures, and limited infrastructural support in schools. These constraints have affected the consistency and effectiveness of its application across different educational contexts. The paper concludes that while CCE has significant potential to transform assessment practices, its success depends on systemic reforms, continuous professional development of teachers, and context-specific adaptations to ensure meaningful and effective implementation in schools.
Copyright (c) 2026 Dr. Aadil Hussain Mir https://creativecommons.org/licenses/by-sa/4.0
THE IMPACT OF OCCUPATIONAL HEALTH AND SAFETY ON EMPLOYEE PRODUCTIVITY: A SYSTEMATIC LITERATURE REVIEW
This study aims to systematically examine the impact of Occupational Health and Safety (OHS) on employee productivity by synthesizing evidence from existing literature. The research adopts the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach to ensure a transparent and rigorous review process. A total of 600 articles were initially identified from the Scopus database, and after screening, eligibility assessment, and quality evaluation, 63 relevant studies were selected for analysis. The findings reveal that OHS significantly influences employee productivity through multiple dimensions, including psychosocial factors, technological and environmental conditions, and organizational structures. Effective OHS implementation enhances employee well-being, reduces workplace risks, and improves motivation, engagement, and performance. Furthermore, the integration of safety culture, leadership support, and advanced safety technologies contributes to sustainable productivity outcomes. This study highlights that OHS should not be viewed merely as a regulatory requirement but as a strategic investment that drives organizational efficiency and long-term success. The findings provide important theoretical insights and practical recommendations for policymakers and organizations in designing comprehensive OHS strategies.
Copyright (c) 2026 Feri Andika Prasetya, Sopiah, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF INTERNAL CONTROL SYSTEMS AND BEHAVIORAL ACCOUNTING ON THE EFFECTIVENESS OF PHILANTHROPIC FUND COLLECTION IN NORTH SUMATRA: MODERATION OF AMIL BEHAVIOR
This study aims to analyze the influence of internal control and behavioral accounting on the effectiveness of philanthropic fundraising, with amil behavior as a mediating variable. This study uses a quantitative approach with a survey method, where data are analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The test results indicate that internal control and behavioral accounting have a positive and significant effect on the effectiveness of philanthropic fundraising. In addition, both variables also have a significant effect on amil behavior. The results of the indirect effect test prove that amil behavior is able to significantly mediate the relationship between internal control and behavioral accounting on the effectiveness of philanthropic fundraising. This finding confirms that the effectiveness of philanthropic fundraising is not only determined by organizational systems and procedures, but is also greatly influenced by the behavior of amil as the main implementer of fundraising activities.
Copyright (c) 2026 Armansyah, Maya Sari https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF ONLINE-BASED TRAINING AND ORGANIZATIONAL SUPPORT ON COMPETENCY DEVELOPMENT OF STATE CIVIL APPARATUS (ASN) AT THE REGIONAL REVENUE AGENCY OF RIAU ISLANDS PROVINCE
This study examines the effect of online-based training and organizational support on the competency development of State Civil Apparatus (ASN) at the Regional Revenue Agency (Badan Pendapatan Daerah) of Riau Islands Province. The rapid digital transformation in Indonesian public administration necessitates empirical evidence on how e-learning modalities and institutional support mechanisms contribute to building civil servant competencies. Employing a quantitative research design with a cross-sectional survey approach, this study collected primary data from 86 ASN respondents using proportional stratified random sampling. Data were analyzed using multiple linear regression through SPSS version 26. The findings reveal that online-based training (X₁) has a positive and significant effect on competency development (Y) with a regression coefficient of β = 0.412 (t = 4.237, p < 0.01), and organizational support (X₂) also demonstrates a positive and significant effect with β = 0.389 (t = 3.985, p < 0.01). Simultaneously, both variables significantly influence competency development (F = 38.741, p < 0.01) with an adjusted R² of 0.478, explaining 47.8% of the variance. These results confirm that strategic investment in digital learning platforms combined with robust organizational support systems is essential for enhancing ASN competencies in regional government agencies. The study contributes to public administration literature by providing empirical evidence from an archipelagic province context, offering practical implications for human resource development policy in Indonesian local governments.
Copyright (c) 2026 Universitas Riau Kepualauan, Tibrani, Hanafi Siregar, Zulkifli, Dhenny Asmarazisa https://creativecommons.org/licenses/by-sa/4.0
Kashmiri Muslims are an ethnic group native to the Kashmir Valley in Indian-administered Kashmir, predominantly adhering to Sunni Islam. They refer to themselves as "Koshur" in their native language. The widespread conversion to Islam in the valley occurred primarily in the 14th century, significantly influenced by the efforts of Mir Sayyid Ali Hamadani, a Persian Sufi mystic from Hamedan, Iran, who visited Kashmir multiple times during the 1370s and 1380s. His arrival, along with his disciples, marked a turning point as many settled in the region, promoting Islamic teachings. Earlier Islamic influences date back to the 12th and 13th centuries, with figures like Bulbul Shah (Syed Sharaf-ud-Din Abdur Rahman Suhrawardi), the first Muslim missionary in Kashmir, playing a key role. Additionally, the first known Quran manuscript in Kashmir, calligraphed by Fateh Ullah Kashmiri in 1237 AD, underscores the intellectual engagement with Islam during this period. This document explores the historical dissemination of Islam in the Kashmir Valley and the enduring impact of notable Islamic scholars on the region's spiritual and cultural evolution.
Copyright (c) 2026 Dr. Shabir Ahmad Lone, Mohammad Ishaq Lone, Dr. R. Abida Begum, Dr. Hilal Ahmad Parray https://creativecommons.org/licenses/by-sa/4.0
ANALISYS OF FACTORS THAT INFLUENCENON-MUSLIM CUSTOMERS' DECISION TO USE BANK SINARMAS SYARIAH MEDAN BRANCH
In the aspect of Sharia banking knowledge, it was found that customers only know that saving in Sharia banking, especially at Bank Sinarmas Syariah Branch Offices, will get benefits from the profit sharing system (not from interest/riba) while for the operational system of Sharia banking itself, the majority of customers do not know. This is also in line with the knowledge of customers who mostly only know Sharia products such as: murabahah and mudharabah while other products customers do not know. The objectives of this study are to: 1) Analyze the influence of Location on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch, 2) Analyze the influence of Service Quality on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch, 3) Analyze the influence of Administrative Profits on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch,4) Analyze the influence of Knowledge on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch, 5) Analyze the influence of Products on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch, 6) To Analyze the influence of Promotions on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch and 7) Analyze the influence of Location, Service Quality, Benefits, Knowledge, Products, and Promotions on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch. The research was conducted at the Sinarmas Syariah Medan Branch Office, Jalan Iskandar Muda No. 33, Medan.
Copyright (c) 2026 Elsa Noviliani Syarif Emil, Endang Sulistya Rini, Isfenti Sadalia https://creativecommons.org/licenses/by-sa/4.0
THE RELATIONSHIP BETWEEN WORK–LIFE BALANCE, STRESS LEVELS, AND EMPLOYEE TURNOVER WITH ORGANIZATIONAL CULTURE AND SOCIAL SUPPORT AS MODERATING VARIABLES (A CASE STUDY OF THE EXPORT–IMPORT DEPARTMENT EMPLOYEES AT PT TJIWI KIMIA)
This study examines the relationship between work–life balance (WLB), employee stress levels, and turnover, while investigating the moderating roles of organizational culture and social support. Conducted among employees in the export–import department of PT Tjiwi Kimia, this research employs a quantitative survey approach. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate inter-variable relationships. The findings indicate that WLB significantly reduces employee stress and turnover. These effects are strengthened by a supportive organizational culture and adequate social support, both of which significantly moderate the relationships between WLB, stress, and turnover. The results support role balance theory and social support theory, emphasizing that employee well-being depends not only on balancing professional and personal life but also on a supportive work environment. Practically, the study suggests that organizations should strengthen flexible WLB policies, foster a supportive organizational culture, and facilitate social support systems as effective strategies to enhance employee well-being and retention.
Copyright (c) 2026 Aulia Ramadhani, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
EFFECTS INFLATION, HDI, CONSUMPTION, AND SOLAR SUBSIDIES ON POVERTY IN INDONESIA
This study carried out to view the effects of inflation and Human Development Index (HDI), diesel consumption, and diesel subsidies on poverty levels in Indonesia during 2006–2023. The data utilized in this study are secondary in nature. time-series data obtained from Central Statistics Agency and Ministry of Finance. The study applies multiple linear regression analysis was performed to test the classical assumptions and validate model. The results are inflation has a positive and significant effect on poverty, indicating that rising prices of goods and services reduce the purchasing power of low-income households and increase poverty levels. HDI have the positive not significant impact poverty, suggesting to signify on education, health, and living standards have not yet significantly reduced poverty during the study period. Diesel consumption stated a negative related in poverty, the impact not statistic significant, cause a change energy usage do not significantly influence poverty levels. Diesel subsidies also show have (-) but insignificant impact poverty, although they help maintain energy price stability and reduce the burden on low-income communities. Simultaneously, these four variables significantly affect Indonesia poverty, highlighting importance inflation control, Human Development Index improvement, effective diesel consumption and subsidy management as strategies for poverty reduction.
Copyright (c) 2026 Syarifah Syafira, Euridika Estefani Simalango https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF CORPORATE IMAGE ON CONSUMER PURCHASE INTENTION WITH TRUST AS A MEDIATING VARIABLE IN THE NEW PRODUCT LAUNCHING (NPL) GENTLE GEN AT MAYORA INDAH TBK COMPANY
Currently, the FMCG industry is experiencing increasing competition, which encourages businesses/companies to continuously seek innovation, particularly through the introduction of new products. However, many new products fail due to a lack of differentiation and a lack of initial consumer demand. Corporate image is a key factor in determining the success of a new product launch. This is important because a positive public image can influence public opinion and foster consumer trust. This study focuses on PT Mayora Indah Tbk, emphasizing the introduction of the Gentle Gen liquid detergent product launched in 2022 as a strategic business move to market for a new product. The purpose of this study is to determine how corporate image influences consumer purchasing intentions, with trust acting as a mediating variable. This study uses a quantitative methodology using an online questionnaire survey. The sample was selected using purposive sampling, with respondents meeting requirements such as being at least 18 years old, making purchasing decisions for household goods, and having a basic understanding of the Mayora brand or Gentle Gen products. Using SmartPLS 4.0 software, data collected from a minimum of 100 respondents will be analyzed using Partial Least Squares (PLS). It is predicted that the research findings will demonstrate a beneficial and substantial impact of corporate reputation on consumer purchase intentions, both directly and indirectly through the trust variable. It is expected that the trust variable will function as a mediating element that strengthens this relationship. From an academic perspective, this study will explain the function of trust as a mediator in new product introductions in FMCG companies in Indonesia. This study provides useful insights for Mayora's marketing plan to increase the market success of Gentle Gen from a realistic perspective.
Copyright (c) 2026 Ayu Roulina Natalida Simorangkir, E. Elia Ardyan, Metta Padmalia https://creativecommons.org/licenses/by-sa/4.0
SYSTEMATIC LITERATURE REVIEW: THE EFFECT OF TOTAL REWARD SYSTEM ON EMPLOYEE JOB SATISFACTION AND PERFORMANCE
This study systematically reviews 64 articles exploring the impact of total reward systems on job satisfaction and employee performance. Utilizing a Systematic Literature Review (SLR) approach based on the PRISMA methodology, the research examines the effectiveness of both financial and non-financial compensation in enhancing productivity and motivation. Articles were sourced from prominent scientific databases using keywords such as "total reward," "job satisfaction," and "employee performance." Findings indicate a positive correlation between total rewards and job satisfaction, although effectiveness varies by industry and reward type. Identified research gaps include the long-term impact of non-financial rewards and the role of workplace culture in reward effectiveness. These findings provide valuable insights for academics and practitioners aiming to optimize reward systems.
Copyright (c) 2026 Kevin Ghulaman Silmi, Sopiah, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF THE INFLUENCE OF DIVIDEND POLICY ON STOCK VOLATILITY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
This study aims to examine how the dividend payout ratio and dividend yield impact stock price volatility, with inflation as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2023. Secondary data are used in this study, drawn from financial statements and annual reports. This study includes manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2023, as well as those that have held an IPO since at least 2018. Forty-four companies met the research criteria, selected using a purposive sampling method. This study used multiple regression analysis. The results show that only the dividend payout ratio significantly influences stock price volatility. Stock prices are riskier when the dividend payout ratio is more dynamic, and vice versa. The study also shows that the dividend payout ratio and dividend yield do not affect stock price volatility.
Copyright (c) 2026 Andi Izatul Fiddah, Amraeni, Nursinah Amrullah, Ririn Mardhani Syakur https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF CONTENT MARKETING AND INFLUENCER MARKETING ON PURCHASE DECISIONS FOR KENANGAN COFFEE IN MEDAN CITY WITH CONTENT CREATION AS AN INTERVENING VARIABLE
This study aims to analyze the effect of content marketing and influencer marketing on purchasing decisions of Kopi Kenangan in Medan City, with content creation as an intervening variable. This research uses a quantitative approach with a sample size of 75 respondents who are consumers of Kopi Kenangan. The data analysis technique employs SmartPLS version 4 through outer model and inner model testing. The results show that content marketing has a positive and significant effect on purchasing decisions, while influencer marketing has a negative and significant effect on purchasing decisions. Content marketing and influencer marketing have a positive and significant effect on content creation. Content creation also has a positive and significant effect on purchasing decisions. In addition, content creation is proven to significantly mediate the effect of content marketing and influencer marketing on purchasing decisions. The findings of this study emphasize that content quality plays an important role in increasing consumer purchase intention, while the selection of influencers must be more selective to align with the brand persona.
Copyright (c) 2026 Charles Landy, Demak Claudia Yosephine Simanjuntak, Jefferson Kangra, Sugiharto, Hengki Mangiring Parulian Simarmata https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SERVICE QUALITY ON PATIENT LOYALTY WITH PATIENT SATISFACTION AS A MEDIATION VARIABLE AND SERVICE RATES AS A MODERATING VARIABLE IN LABKESDA, TANGERANG CITY
This study aims to analyze the mechanism of patient loyalty formation at the Tangerang City Health Laboratory Technical Implementation Unit (UPT Labkesda) by examining the direct and indirect influence of service quality through mediation of patient satisfaction, as well as the moderating role of service rates. The research method used is quantitative associative causal. Data were collected through questionnaires to 100 respondents with consecutive sampling technique. Data analysis used Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The test results show that: (1) Service quality has a positive and significant effect on patient satisfaction (path coefficient = 0.707; p = 0.000); (2) Patient satisfaction has a positive and significant effect on patient loyalty (path coefficient = 0.255; p = 0.012); (3) Service quality has a strong direct influence on patient loyalty (path coefficient = 0.561; p = 0.000); (4) Patient satisfaction partially mediates the relationship between service quality and loyalty (indirect coefficient = 0.180; p = 0.015); and (5) Service rates significantly moderate and strengthen the relationship between service quality and patient loyalty (interaction coefficient = 0.213; p = 0.007). This model has a predictive power of 69.0% for patient loyalty. These findings confirm that cognitive trust in laboratory technical quality is a major retention factor, and competitive rates serve as a catalyst for strengthening this loyalty.
Copyright (c) 2026 Anthony Frederick, Fushen, Fushen https://creativecommons.org/licenses/by-sa/4.0
EVALUATION OF THE DIGITAL TRANSFORMATION POLICY OF ELECTRONIC MEDICAL RECORDS (EMR) ON THE QUALITY OF HEALTHCARE SERVICES AT DR. RUBINI MEMPAWAH REGIONAL GENERAL HOSPITAL
This research is entitled: Evaluation of the digital transformation policy process of Electronic Medical Records (ERM) on the quality of health services at Dr. Ribini Mempawah Regional General Hospital. The problems of this research stem from the lack of Human Resources Competence in ERM Operation, not yet Optimal Security and Privacy of Patient Data, not yet Optimal Data Integration between Service Units, Limited Maintenance and Limited Technical Support and limited Infrastructure and Internet Network. The purpose of this research is to describe and analyze the compliance perspective and what's happening perspective in the Evaluation of the digital transformation policy process of Electronic Medical Records (ERM) on the quality of health services at Dr. Ribini Mempawah Regional General Hospital. This research uses a descriptive research type with a qualitative approach. The results of the study indicate that the implementation of the ERM policy at Dr. Ribini Mempawah Regional General Hospital has been carried out but is not optimal. From a compliance perspective, the compliance of implementing agents is quite good although not yet consistent, the implementation of the policy has not been fully integrated between units, and facilities and resources still need strengthening. From a what's happening perspective, implementation is influenced by HR readiness, management support, technological infrastructure, and work culture, while short-term results show an increase in administrative efficiency and ease of access to patient data. This study recommends strengthening human resource capacity, improving infrastructure, and optimizing coordination and oversight to support the success of digital transformation and improve the quality of healthcare services.
Copyright (c) 2026 Nengsih Juniarti, Yulius Yohanes, Isdairi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF THE USE OF THE IPUSNAS (DIGITAL LIBRARY) APPLICATION ON STUDENTS' LITERACY ABILITIES AND LEARNING OUTCOMES IN THE ECONOMICS SUBJECT OF GRADE XI OF SMA NEGERI 8 KUPANG
This research is motivated by the low literacy skills and learning outcomes of eleventh-grade students in economics at SMA Negeri 8 Kupang. The purpose of this study was to determine the effect of using the iPusnas application on literacy skills and learning outcomes in economics at SMA Negeri 8 Kupang. The method used in this study was quantitative with a survey approach. The overall study population consisted of 105 eleventh-grade students, from which a sample of 83 students was drawn using proportional random sampling. Data collection was conducted through observation, questionnaire distribution, and documentation. Data analysis was performed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4 software, which included testing the outer model and inner model. The results showed that using the iPusnas application had a positive and significant impact on literacy skills. Furthermore, literacy skills also have a positive and significant effect on learning outcomes. Furthermore, the use of the iPusnas application also has a positive and significant impact on learning outcomes. Thus, the use of the iPusnas application has been proven to significantly contribute to improving students' literacy skills and learning outcomes in Economics
Copyright (c) 2026 Yosinta Hartati Luhur, Ari Data, Markus UK Yewang https://creativecommons.org/licenses/by-sa/4.0
THE IMPACT OF BALANCED SCORECARD IMPLEMENTATION ON PERFORMANCE IN MANUFACTURING AND SERVICE SECTORS: A SYSTEMATIC LITERATURE REVIEW (2019–2024)
This study aims to examine the impact of Balanced Scorecard (BSC) implementation on organizational performance in manufacturing and service sectors through a Systematic Literature Review (SLR). The study adopts the PRISMA framework to systematically identify, screen, and analyze relevant literature published between 2019 and 2024. A total of 31 empirical articles were selected from reputable databases such as Scopus, Emerald Insight, and ScienceDirect. The findings indicate that the Balanced Scorecard is an effective strategic management tool that enhances organizational performance by integrating financial and non-financial perspectives, including customer satisfaction, internal processes, and learning and growth. In the manufacturing sector, BSC improves operational efficiency, productivity, and product quality, while in the service sector it strengthens customer satisfaction, transparency, and employee engagement. However, several challenges remain, such as limited managerial support, weak integration across perspectives, and insufficient focus on learning and growth dimensions. This study contributes by providing comprehensive insights into best practices, implementation challenges, and research gaps, as well as offering recommendations for future studies to develop sector-specific performance indicators and explore long-term impacts of BSC implementation.
Copyright (c) 2026 Shafira Widya Ramadhanti, Sopiah, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
This study aims to test and analyze the influence of promotion through TikTok and product innovation on purchasing decisions in micro, small, and medium enterprises of Acehnese Traditional Cakes. The determination of the research sample uses the Purba formula. The sample used in this study was 96 consumers in micro, small, and medium enterprises of Acehnese Traditional Cakes who were willing to be respondents. The analytical method applied was multiple linear regression analysis. The results of the study indicate that promotion through TikTok partially has a positive and significant effect on purchasing decisions in micro, small, and medium enterprises of Acehnese Traditional Cakes in Banda Aceh city. Product innovation partially has a positive and significant effect on purchasing decisions in micro, small, and medium enterprises of Acehnese Traditional Cakes in Banda Aceh city. Promotion through TikTok and product innovation simultaneously have a positive and significant effect on purchasing decisions in micro, small, and medium enterprises of Acehnese Traditional Cakes in Banda Aceh city.
Copyright (c) 2026 Tuwisna, Fandi Bachtiar, Sri Maisarah https://creativecommons.org/licenses/by-sa/4.0
BREAK-EVEN POINT (BEP) ANALYSIS OF THE IMPACT OF PAYMENT METHODS AND SALES VOLUME ON HEIHO HEALTHY FOOD CATERING BUSINESS IN DEPOK, 2024
Advances in digital technology have encouraged small and medium-sized enterprises (SMEs) to shift to cashless payment systems, including the Quick Response Code Indonesian Standard (QRIS). This study aims to assess the effect of QRIS implementation on the cost structure, profitability, and break-even point (BEP) of Heiho Healthy Food Catering in Depok in 2024. The method used is BEP analysis, taking into account an additional cost of 0.3% in the form of the Merchant Discount Rate (MDR) for QRIS transactions. The results show that before implementing QRIS, the contribution margin per unit was IDR 21,451.61 with a BEP of 3,131 units. After using QRIS without any adjustment to the selling price, the margin decreased to IDR 21,296.77, and the BEP increased to 3,155 units, indicating a higher risk to profitability if sales decline. However, increasing the selling price by 0.3% to IDR 50,150 per unit raised the margin to IDR 21,446.77, and the BEP decreased to 3,134 units, approaching the level before QRIS implementation. The findings indicate that QRIS can still generate profit, provided that it is accompanied by an appropriate pricing adjustment strategy to maintain margins and business efficiency.
Copyright (c) 2026 Mutawaqil Bilah Tumanggor, Suhaila Husna Samosir, Sri Fitria Jayusman, Lienda Millania Ladya https://creativecommons.org/licenses/by-sa/4.0
ADAPTATION TO CLIMATE CHANGE THROUGH SUSTAINABLE RICE CULTIVATION INNOVATION
This study aims to identify rice cultivation patterns and farmers' rice production responses to climate change by emphasizing the use of environmentally friendly technologies in Beringin District, Deli Serdang Regency, North Sumatra. A qualitative approach was conducted through interviews with ten farmers during the 2021–2023 period. The results show that all farmers have implemented the jajar legowo planting system—specifically the 4:1 pattern—as an environmentally friendly cultivation technology proven to improve land efficiency, lighting, and air circulation for plants. In addition, farmers consistently use organic fertilizers in the form of cow and goat manure, with doses adjusted annually to maintain soil fertility without polluting the environment. No use of inorganic fertilizers was found during the three years of observation. This strategy has proven effective, as indicated by an increase in yields from an average of 2.5 tons to 4.5–8 tons per farmer per planting season. These findings confirm that the application of environmentally friendly cultivation technologies not only increases productivity but also strengthens the resilience of agricultural systems in the face of climate change. This study recommends strengthening technical and policy support to expand the application of green technology in the agricultural sector.
Copyright (c) 2026 Nurhayati, Ade Kurnia Sandi, Noverina Chaniago, Indra Gunawan, Mhd. Rizwan https://creativecommons.org/licenses/by-sa/4.0
STRATEGIC HRM PRACTICES AND FIRM PERFORMANCE: THE MODERATING ROLE OF ENVIRONMENTAL DYNAMISM IN BANDUNG
This study examines the effect of Strategic Human Resource Management (SHRM) practices on firm performance and investigates the moderating role of environmental dynamism in firms operating in Bandung. A quantitative approach was employed using a cross-sectional survey of 214 firms. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Measurement and structural models were assessed following established reliability and validity criteria, and moderation analysis was conducted using an interaction term. The results indicate that SHRM practices have a positive and significant effect on firm performance (β = 0.421, p < 0.001). Environmental dynamism also shows a significant positive effect on firm performance (β = 0.276, p < 0.001). Furthermore, environmental dynamism strengthens the relationship between SHRM practices and firm performance (β = 0.198, p < 0.01). The model explains 57.3% of the variance in firm performance (R² = 0.573), indicating moderate explanatory power. This study is limited by its cross-sectional design, reliance on self-reported data, and focus on a single regional context, which may affect generalizability. This study contributes to the literature by integrating the Resource-Based View with contingency and dynamic capability perspectives, highlighting environmental dynamism as a key boundary condition in the SHRM–performance relationship within an emerging market context.
Copyright (c) 2026 Fitra Nurhakim, Sri Lestari https://creativecommons.org/licenses/by-sa/4.0
EVALUATION OF THE EFFECTIVENESS OF THE IMPLEMENTATION OF SERVICE STANDARD POLICIES ON SERVICE QUALITY IN THE CALIBRATION LABORATORY OF THE TESTING AND TESTING UPT MEDAN GOODS QUALITY CERTIFICATION
This study aims Optimal and excellent public service, the expectation of all citizens, serves as a benchmark for the performance of public service institutions/agencies. Describing public dissatisfaction with public services will consistently inform government improvements in evaluating implemented policies To achieve these goals, good, high-quality service is required.Because good, quality service can help the government achieve these goals. Service is crucial for every citizen, as the better the quality of service provided, the greater the public's trust in the government operating in that service sector. Service standards are benchmarks used as guidelines for service delivery and as a reference for assessing service quality as an obligation and promise of service providers to the public in the context of providing quality, fast, easy, affordable, and orderly services. , a hypothesis is a temporary answer to a research problem, where the problem statement can be a statement about the relationship between two or more variables, comparisons, or independent variables
Copyright (c) 2026 Eka Farra Dewi Sitompul, Sukaria Sinulingga, Fadli, Sugih Arto, Syafrizal Helmi https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF ORGANIZATIONAL COMMUNICATION AND COMPENSATION AND BENEFITS ON JOB SATISFACTION AND ORGANIZATIONAL COMMITMENT THROUGH WORK STRESS AS A MODERATING VARIABLE (A CASE STUDY OF MADURESE GROCERY STORES IN MALANG)
This study aims to analyze the influence of organizational communication and compensation and benefits on job satisfaction and organizational commitment, with work stress as a moderating variable in Madurese grocery stores in Malang. A quantitative approach with an explanatory research design was employed, using a survey method through questionnaires distributed to 100 respondents selected by purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that organizational communication and compensation and benefits have a positive and significant effect on job satisfaction and organizational commitment. Conversely, work stress has a negative and significant effect on both job satisfaction and organizational commitment. Furthermore, work stress significantly moderates the relationship between organizational communication and compensation with job satisfaction and organizational commitment by weakening these relationships. These findings highlight the importance of effective communication, fair compensation systems, and proper stress management in enhancing employee satisfaction and commitment, particularly in MSMEs. This study provides both theoretical contributions to human resource management literature and practical implications for improving organizational performance in small business contexts.
Copyright (c) 2026 Muhammad Maulana Ibrahim, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
FINANCIAL BEHAVIORAL BIASES (PRESENT BIAS AND OVERCONFIDENCE) ON CONSUMER DEBT DECISION MAKING AMONG MANUFACTURING WORKERS IN BATAM
This study investigates the influence of present bias and overconfidence on consumer debt decision-making among manufacturing workers in Batam, Indonesia, incorporating financial literacy as a moderating variable. Batam, a strategic free trade zone and major industrial hub, faces a growing phenomenon of consumer over-indebtedness fueled by the rapid expansion of digital lending platforms and online loans among its workforce. A quantitative cross-sectional survey design was employed, with a sample of 215 manufacturing workers drawn from Batam’s major industrial estates through purposive sampling. Data were collected via validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) present bias exerts the strongest positive and significant effect on consumer debt decisions (β = 0.387; p < 0.001); (2) overconfidence positively and significantly affects consumer debt decisions (β = 0.294; p < 0.001); (3) financial literacy significantly weakens the relationship between present bias and consumer debt decisions (β = –0.168; p < 0.01); however, (4) financial literacy does not significantly moderate the relationship between overconfidence and consumer debt decisions (β = –0.074; p > 0.05). These findings reveal an asymmetric moderation effect, indicating that conventional financial education is effective in mitigating present bias but insufficient in reducing overconfidence, which requires fundamentally different intervention approaches targeting metacognition rather than knowledge acquisition. The study contributes to behavioral finance literature by extending the application of hyperbolic discounting and overconfidence theories to consumer debt contexts in developing-country industrial zones and offers practical implications for financial regulators and corporate financial wellness programs.
Copyright (c) 2026 Etty Sri Wahyuni, Henry Aspan, Faris Ramadhan https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF FINANCIAL TECHNOLOGY INNOVATION (FINTECH) IN IMPROVING THE OPERATIONAL EFFICIENCY OF MSMES IN BINTAN REGENCY
After the Covid-19 Pandemic, Indonesia, especially Bintan Regency, is faced with the challenge of improving the operational efficiency of MSMEs (Micro, Small and Medium Enterprises) in various zones, especially in financial management. This research aims to study the position or role of financial technology innovation in improving the operational efficiency of MSMEs in Bintan Regency. The use of technology can share many conveniences in every business activity. Financial technology (Fintech) is one of the drivers of business growth at this time. The research method used is using a qualitative descriptive approach. Qualitative descriptive analysis is research that correctly and accurately describes the process or event that is happening as the object of research. The information or data is then analyzed to get results. The findings of the study prove that the use of Fintech such as digital payment systems, expense tracing, and financial information analysis can significantly increase the operational efficiency of MSMEs in Bintan Regency. This study shares a better description of Fintech innovations that can be applied efficiently and effectively to improve financial and operational performance in Bintan Regency. In short, financial technology innovation has great ability to improve operational efficiency with synergistic cooperation between stakeholders to be able to improve digital skills, as well as infrastructure investment.
Copyright (c) 2026 Rakesh Sitepu, Sri Fitria Jayusman, Sari Wulandari, Debbi Chyntia Ovami, Serli Yuli Marlina https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SERVICE QUALITY, BRAND IMAGE AND PROMOTION ON CUSTOMER SATISFACTION AT CV. ABC HARDWARE INDUSTRY MEDAN SUNGGAL
This study aims to determine and analyze the effect of service quality, brand image, and promotion on customer satisfaction at CV ABC Hardware Industry Medan Sunggal using a quantitative descriptive correlational approach. The sample consisted of 62 respondents selected through simple random sampling using the Slovin formula from customers who made transactions during January–July 2025. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS, including validity, reliability, classical assumption tests, t-test, F-test, and coefficient of determination. The results show that partially service quality (t-value 2.778; sig 0.007), brand image (t-value 4.405; sig 0.000), and promotion (t-value 2.439; sig 0.018) have a significant effect on customer satisfaction, and simultaneously these three variables also have a significant effect with an F-value of 212.456 and sig 0.000. The Adjusted R Square value of 0.912 indicates that 91.2% of the variation in customer satisfaction can be explained by service quality, brand image, and promotion.
Copyright (c) 2026 Yessica Andiny Chandra, Friska Rosanti Zega, Helen Aurora, Nirwana Br Bangun, Jarungjung Hutagaol https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF DIGITAL TRAINING AND DEVELOPMENT ON MSME PERFORMANCE, COMPETITIVENESS, AND PRODUCTIVITY WITH COMPETENCE AS AN INTERVENING VARIABLE (A CASE STUDY OF MSMEs IN MOJOKERTO)
This study aims to analyze the effect of digital training and development on the performance, competitiveness, and productivity of Micro, Small, and Medium Enterprises (MSMEs) in Mojokerto, with competence as an intervening variable. A quantitative approach was employed using a survey method, with data collected through structured questionnaires distributed to MSME actors. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that digital training and development have a positive and significant effect on MSME performance, competitiveness, productivity, and competence. Furthermore, competence also has a significant effect on performance, competitiveness, and productivity, and acts as a mediating variable that strengthens the relationship between digital training and MSME outcomes. The findings highlight the importance of digital-based training in enhancing human resource competence, which ultimately contributes to improved business performance and sustainable competitive advantage. This study provides both theoretical contributions and practical implications for policymakers and MSME practitioners in designing effective digital training programs.
Copyright (c) 2026 Early Harison Mahardhika, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF WORK ENVIRONMENT, WORK DISCIPLINE, WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE NORTH SUMATRA NATIONAL UNITY AND POLITICS AGENCY OFFICE
This study was conducted to determine whether there is an influence caused by factors of the Work Environment, Work Discipline, and Work Motivation at the National Unity and Politics Agency office in North Sumatra located on the road to Employee Performance. From this study we obtained 62 people as our research subjects. Our data collection technique that we used was the distribution of Questionnaires (Surveys) so that the data obtained showed that our sample was predominantly Generation Z (Born 1997-2012) as many as 48 people and the rest by the generation below or above. The results of the study revealed that partially the Work Environment and Discipline have a positive effect and show significant changes on Employee Performance while Work Motivation does not affect Employee Performance. Simultaneously, the Work Environment, Work Discipline, and Work Motivation have a positive and significant effect on Employee Performance.
Copyright (c) 2026 Eka Anugrah Pandia, Lely Winda Pasaribu, Gabriella Christi, Faisal Akbar https://creativecommons.org/licenses/by-sa/4.0
REGIONAL MARKETING MANAGEMENT STRATEGY IN ENHANCING TOURISM COMPETITIVENESS IN RIAU PROVINCE
This study aims to formulate an effective regional marketing management strategy to enhance the tourism competitiveness of Riau Province, Indonesia. Despite its rich natural and cultural tourism potential, Riau has not yet achieved optimal competitiveness compared to other leading destinations. This study employs a qualitative descriptive approach using purposive sampling, involving 12 informants consisting of government officials, tourism business actors, and local community representatives. Data were collected through in-depth interviews, observations, and document analysis, and analyzed using thematic analysis based on the Miles and Huberman framework. The findings reveal four major issues: (1) tourism marketing strategies remain conventional and lack market orientation, particularly in segmentation, targeting, and positioning; (2) destination branding is weak and inconsistent, resulting in a fragmented tourism image; (3) stakeholder collaboration is limited and characterized by poor coordination and low community involvement; and (4) digital marketing utilization is suboptimal due to limited technological capacity and lack of integrated platforms. These findings indicate a structural gap between tourism potential and marketing management effectiveness. The study concludes that improving tourism competitiveness in Riau requires a comprehensive and integrated approach, including strengthening destination branding, enhancing stakeholder collaboration, and accelerating digital transformation. The research contributes to the literature by emphasizing the importance of marketing system maturity, institutional coordination, and digital readiness in regional tourism development. Practically, the study provides strategic recommendations for policymakers and tourism stakeholders to develop a more competitive and sustainable tourism sector.
Copyright (c) 2026 Siti Rofidah https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF LEADERSHIP STYLE, COMMUNICATION, AND MOTIVATION ON TEAM WORK EFFECTIVENESS THROUGH JOB SATISFACTION AND TEAM COMMITMENT AS INTERVENING VARIABLES (A CASE STUDY OF TJIWI KIMIA EMPLOYEES' COOPERATIVE)
This study aims to explore the influence of leadership style, communication, and motivation on team effectiveness, with job satisfaction and team commitment considered as mediating variables in the Tjiwi Kimia Employees’ Cooperative. This research employs a quantitative approach using a survey method involving a sample of 35 respondents. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique is applied to analyze the relationships between the studied variables. The findings indicate that leadership style, communication, and motivation significantly affect team effectiveness, both directly and indirectly through job satisfaction and team commitment. Participative leadership, effective and open communication, and high motivation play crucial roles in enhancing team members’ satisfaction and commitment, ultimately leading to improved team effectiveness overall. Practically, the study recommends that cooperative management adopt participative leadership strategies, enhance communication, and provide motivation to boost team engagement. However, the scope of this research is limited to a single cooperative, and further studies are needed to generalize these findings to other organizations. Future research is expected to involve a more diverse range of organizations and employ qualitative approaches to gain deeper insights.
Copyright (c) 2026 Dara Anindya Putri Umagapi, Arief Noviarakhman Zagladi, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
THE IMPACT OF FLURAL LIVING'S CONSUMPTION BEHAVIOR ON STATE REVENUE AFTER A 12% VAT INCREASE
The increase in Value Added Tax (VAT) to 12% in Indonesia has had various impacts on people's consumption patterns, especially in the natural living lifestyle that reflects sustainable, experience-based, and digital consumption. This study aims to analyze the impact of the consumption behavior of natural living on state revenues following the VAT increase policy. A quantitative approach was used with a survey method of 500 respondents from five major cities in Indonesia. Primary data was collected through an online questionnaire, while secondary data was obtained from official government reports and related literature. The increase in Value Added Tax (VAT) to 12%, implemented in Indonesia in 2022, has triggered significant changes in consumer behavior, particularly in the Flural Living segment. This article aims to analyze the impact of Flural Living's consumer behavior on state revenue following the VAT increase. Utilizing statistical data and relevant case studies, this article will discuss how changes in consumer behavior can affect state revenue through increases or decreases in the consumption of goods and services. The analysis is expected to provide insights for policymakers in formulating more effective tax strategies. This study concludes that a sustainable living lifestyle is a potential source of increased state revenue from VAT. However, incentive policies to encourage sustainable consumption and public education to raise awareness of tax contributions are needed. These results are expected to provide input to the government in formulating a more inclusive tax strategy and supporting sustainable economic development.
Copyright (c) 2026 Dillah Faradilla Hasanah, Nurlaila Syarifah Asfo, Andi Sutra Rimba, Andi Sumarlin K https://creativecommons.org/licenses/by-sa/4.0
FROM DISCOUNTS TO DECISIONS: THE ROLE OF BRAND REPUTATION IN TIKTOK GO'S F&B CONSUMER ECOSYSTEM
This study aims to examine the effect of TikTok discount vouchers on consumer purchase decisions in the food and beverage (F&B) sector, with brand reputation as a mediating variable within the social commerce ecosystem. The growing use of TikTok Go as a promotional channel reflects a shift in consumer behavior from passive content exposure to transaction-driven digital engagement. However, the effectiveness of discount strategies in this context is not solely determined by price incentives, but also by perceived brand reputation. This research employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected through a survey of consumers who have used TikTok discount vouchers for F&B products. The results indicate that TikTok discount vouchers have a positive and significant effect on both brand reputation and purchase decisions. Furthermore, brand reputation significantly influences purchase decisions and acts as a mediating variable in the relationship between discount vouchers and purchase decisions. These findings suggest that the effectiveness of discount strategies in social commerce depends not only on price-based stimuli but also on the ability of brands to maintain a strong reputation. This study contributes to digital marketing literature by highlighting the integration of price promotions and brand perception in shaping consumer behavior.
Copyright (c) 2026 Novia Fitri Yanti Saragih, Herning Indriastuti, Heni Rahayu Rahmawati https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF HUMAN RESOURCE MANAGEMENT OPTIMIZATION AND COMPETITIVE SYSTEMS ON PRODUCTIVITY ENHANCEMENT THROUGH INNOVATION CAPABILITY AND CREATIVITY AS INTERVENING VARIABLES (A CASE STUDY OF CV. CAPTION MEDIA DIGITAL MALANG)
This study aims to analyze the effect of human resource management (HRM) optimization and competitive systems on productivity enhancement, with innovation capability and creativity as intervening variables at CV. Caption Media Digital Malang. The research employs a quantitative approach with a correlational design, involving approximately 100 employees selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using Partial Least Squares (PLS). The results indicate that HRM optimization and competitive systems have a positive and significant effect on productivity. Furthermore, innovation capability and creativity are proven to significantly mediate the relationship between HRM and competitive systems on productivity. The model demonstrates strong explanatory and predictive power, indicating that the integration of effective HRM practices and well-designed competitive systems can enhance organizational productivity through innovation and creativity. This study contributes to the development of HRM and organizational behavior literature, particularly in the digital media industry, by highlighting the importance of innovation and creativity as strategic drivers of productivity.
Copyright (c) 2026 Suryowanto, Arief Noviarakhman Zagladi, Sopiah https://creativecommons.org/licenses/by-sa/4.0
THE IMPLEMENTATION OF THE FAMILY HOPE PROGRAM (PHK) IN BINJAI HULU DISTRICT, SINTANG REGENCY
This research aims to analyze and describe the implementation of the Family Hope Program (Program Keluarga Harapan or PKH) in Binjai Hulu District, Sintang Regency. The results indicate that Communication in the planning and decision-making process regarding the fuel subsidy reduction compensation program was conducted by the government using a "top-down" approach; consequently, the target community was not given the opportunity to provide input regarding their actual needs based on real-world conditions. Regarding Resources, the direct cash assistance lacked clarity in both its short-term and long-term objectives. The Disposition/Attitude of Implementers in the success of data collection for poor households, the distribution of fuel compensation cards (BLT), and the disbursement of direct cash assistance funds in Binjai Hulu District was rated as very good. Finally, the Bureaucratic Structure in the PKH fund distribution program carried out by the Post Office was considered appropriate, as the Post Office is highly experienced in handling public fund transfers and has a presence in nearly every district.
Copyright (c) 2026 Mathilda Sunta, Yulius Yohanes, Arifin https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF CREATIVITY, BUSINESS LOCATION AND HALAL LABELS ON THE INCOME OF SALE BANANA BUSINESS ACTORS IN EAST ACEH
This study aims to determine the effect of creativity, business location, and halal labeling on the income of banana sales business actors in East Aceh. The research sample amounted to 35 respondents of banana sale business actors. The data were analyzed using multiple linear regression and the results showed that the creativity variable (X1) had a positive and significant effect, business location (X2) and halal label (X3) had no significant effect on the income of banana sale business actors in East Aceh. So this research contributes to efforts to increase the income of banana sales business actors through strengthening creativity optimally. The implication of this research is that the higher the creativity of business actors in products, services, and innovation, the greater the potential to increase banana sales business income in East Aceh.
Copyright (c) 2026 Rahmatillah, Agustinawati, M. Subhan https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SERVICE QUALITY, CUSTOMER SATISFACTION, AND PERCEIVED VALUE ON CUSTOMER LOYALTY WITH COMMUNICATION QUALITY AS A MODERATING VARIABLE (A CASE STUDY OF BANK JATIM KCP MALANG CUSTOMERS)
This study aims to analyze the influence of service quality, customer satisfaction, and perceived value on consumer loyalty, with communication quality as a moderating variable. A case study was conducted with customers of Bank Jatim KCP Malang to gain a deeper understanding of the factors driving loyalty in the context of regional banking. Data were collected through a survey method using questionnaires filled out by 100 respondents. Data analysis was carried out using quantitative methods with Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results show that service quality, customer satisfaction, and perceived value have a positive and significant effect on consumer loyalty. Additionally, communication quality has been proven to strengthen the relationship between these three independent variables and consumer loyalty. These findings support key theories such as SERVQUAL, the loyalty model, and Commitment-Trust Theory, enriching the related literature by confirming the role of communication quality in enhancing customer loyalty. This study emphasizes the importance for Bank Jatim and other regional banks to improve service quality, satisfaction, and perceived value, as well as to implement effective communication strategies to retain customer loyalty.
Copyright (c) 2026 Jefry Wahyu Santoso, Arief Noviarakhman Zagladi https://creativecommons.org/licenses/by-sa/4.0
THE URGENCY OF CRIMINALIZING DOXING AS A CYBER CRIME IN INDONESIAN CRIMINAL LAW
The rapid development of digital technology in Indonesia has given rise to new forms of cybercrime, including doxing—the unauthorized collection and public dissemination of personal data with the intent to intimidate, harass, or cause harm. Despite the escalating prevalence of doxing incidents, particularly targeting journalists, activists, and ordinary citizens, Indonesian criminal law does not yet contain a specific provision that explicitly criminalizes doxing as a distinct cyber offense. This study examines the urgency of criminalizing doxing within the framework of Indonesian criminal law by employing normative legal research with statutory, conceptual, and comparative approaches. The analysis evaluates the adequacy of existing legal instruments—namely Law No. 1 of 2024 on Electronic Information and Transactions (ITE Law) and Law No. 27 of 2022 on Personal Data Protection (PDP Law)—in addressing doxing. Furthermore, a comparative analysis is conducted with the legal frameworks of Hong Kong, Singapore, and the European Union. The findings reveal that current Indonesian regulations are insufficient to address the specific characteristics of doxing, creating a significant legal vacuum. The study concludes that Indonesia urgently requires explicit criminalization of doxing, supported by clear legal definitions, graduated sanctions, and robust enforcement mechanisms aligned with international human rights standards.
Copyright (c) 2026 Olden Siahaan, Rahmayanti https://creativecommons.org/licenses/by-sa/4.0
CONSTRUCTION OF A CONVERGENCE COMMUNICATION MODEL: HARMONIZATION OF SOCIAL AND DIGITAL CAPITAL IN CROSS-GENERATIONAL AGRICULTURAL COLLABORATION
The global agricultural sector currently faces a serious threat in the form of a farmer regeneration crisis amidst the ambition to achieve sustainable food security. Although Smart Farming technology is readily available, its adoption rate is hampered by a sharp communication gap between senior farmers and the younger generation. This study aims to construct a convergence communication model capable of harmonizing the social capital of senior farmers and the digital capital of the younger generation. The method used is a qualitative systematic literature review approach . The analysis was conducted on various reputable literature from the Scopus, Web of Science, and Sinta databases spanning the past ten years. The results show a divergence in characteristics between the bonding social capital of senior farmers, which tends to be exclusive, and the digital capital of the younger generation, which is technocentric but lacks social relations. As a solution, this study constructs a Convergence Communication Model that integrates reverse mentoring strategies and cyclical dialogue to achieve mutual understanding . The implications of this model are the creation of an inclusive acceleration of farmer regeneration, increased resource efficiency based on a green economy , and strengthened national food stability through resilient intergenerational asset synergy.
Copyright (c) 2026 Agus Kristian, Eko Purwanto https://creativecommons.org/licenses/by-sa/4.0
DATA-DRIVEN STRATEGY: HOW BIG DATA SAVES TOURIST DESTINATIONS FROM ENVIRONMENTAL DEGRADATION
This study aims to optimize digital tourism strategies in the Puncak region, West Java, in support of achieving the Sustainable Development Goals (SDGs), particularly inclusive economic growth and environmental preservation. The study uses a quantitative approach with an explanatory research design and involves 225 digital tourists as respondents. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that both User-Generated Content and Digital Sentiment Analysis positively and significantly influence Tourism Sustainability, not only directly but also through the mediation of a Digital Tourism Strategy. Digital Sentiment Analysis has the most dominant influence on the formation of digital strategies, as indicated by a t-statistics value of 13.903. In addition, the model has a very strong predictive power, where Digital Tourism Strategy is able to explain 92.2% of the variance in Tourism Sustainability. Overall, these findings emphasize the importance of integrating tourist digital data and sentiment analytics as the basis for formulating adaptive, evidence-based tourism policies that are oriented towards destination sustainability and the balance of the national tourism ecosystem.
Copyright (c) 2026 Sugih Prakoso, Sandi Setiadi https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF CHILD-FRIENDLY REGENCY POLICY AT THE OFFICE OF SOCIAL AFFAIRS, WOMEN’S EMPOWERMENT, CHILD PROTECTION, AND FAMILY PLANNING IN LANDAK REGENCY
This thesis aims to analyze the implementation of child-friendly policies at the Social Services, Women's Empowerment, Child Protection, and Family Planning Office of Landak Regency. The problem in this study is that it still faces obstacles in cross-sector coordination that is not optimal. The lack of intensive socialization causes some stakeholders to only understand the policy administratively without embracing the principles of fulfilling children's rights. The purpose of this study is to describe and analyze the process of implementing child-friendly policies at the Social Services, Women's Empowerment, Child Protection, and Family Planning Office of Landak Regency, seen from the aspects of organization, interpretation, and application. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation studies. The results of the study indicate that the implementation of the Child-Friendly Child Protection (KLA) policy in Landak Regency at the organizational stage, institutional structure and division of tasks have been formed and are running according to regulations. However, there are still obstacles such as limited resources. At the interpretation stage, socialization and counseling efforts regarding the KLA policy have been carried out to the community, but understanding of the policy is not yet evenly distributed. Meanwhile, at the application or implementation stage, various programs and activities related to the fulfillment of children's rights and protection have been implemented, but their implementation in the field has not been optimal. This research recommends strengthening cross-sector coordination, increasing human resource capacity, and optimizing community outreach and participation to ensure more effective implementation of the Child-Friendly Childcare (KLA) policy in fulfilling and protecting children's rights in Landak Regency.
Copyright (c) 2026 Grace Kurnianti, Yulius Yohanes, Arifin https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PROFITABILITY, ASSET GROWTH AND SALES GROWTH ON CAPITAL STRUCTURE IN MANUFACTURING COMPANIES IN THE SUB-SECTOR COSMETICS AND HOUSEHOLD LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023
This study aims to examine the effect of profitability, asset growth, and sales growth on capital structure in Cosmetics and Household sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The capital structure in this study is proxied by the Debt to Asset Ratio (DAR), profitability is proxied by Return on Assets (ROA), asset growth is proxied by asset growth (AG) and sales growth is proxied by sales growth (SG). The data collection technique uses secondary data in the form of financial reports accessed from the official website www.idx.co.id and also from the website of each company. The sample used in this study is a cosmetics and household company listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection used a purposive sampling technique with a population of 7 companies and a sample of 6 companies according to the established criteria. Then the data that has been collected is then processed using eviews, the data analysis method used in this study is panel data regression analysis. The results of the study indicate that profitability has a negative and significant effect on capital structure, asset growth has a negative and significant effect on capital structure, while sales growth has a positive but insignificant effect on capital structure in cosmetics and household companies listed on the Indonesia Stock Exchange for the period 2019-2023. Further research can consider the influence of these variables and expand the scope of research to other industrial sectors. The results of this study not only provide new insights into the financial management situation in companies, but can also be a basis for further refining and developing existing theories.
Copyright (c) 2026 Arsya Ardana, Jummaini, Rico Nur Ilham, Ghazali Syamni https://creativecommons.org/licenses/by-sa/4.0