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
ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN SEMARANG: THE ROLE OF TAX LITERACY, TAX SOCIALIZATION, AND THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM
This study aims to analyze the effect of tax literacy, tax socialization, and the implementation of the Core Tax Administration System on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Semarang. MSMEs play a significant role in Indonesia’s economy; however, their level of tax compliance remains relatively low, creating challenges for optimizing tax revenue. Therefore, understanding the factors that influence compliance is essential. This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers in Semarang. The sampling technique used is purposive sampling, with criteria including active MSME actors who possess a Taxpayer Identification Number (NPWP). Data were analyzed using multiple linear regression to examine the relationship between independent variables tax literacy, tax socialization, and the Core Tax Administration System and the dependent variable, tax compliance. The results indicate that all three independent variables have a positive and significant effect on MSME tax compliance. The implementation of the Core Tax Administration System has the strongest influence, followed by tax literacy and tax socialization. These findings suggest that both behavioral factors (knowledge and awareness) and structural factors (system efficiency and accessibility) play important roles in shaping compliance behavior. In conclusion, improving MSME tax compliance in Semarang requires an integrated approach that enhances tax literacy, strengthens tax socialization programs, and ensures the effective implementation of digital tax systems. This study contributes to the existing literature by providing empirical evidence on the combined effects of these variables in a local context. The findings are expected to support policymakers in designing more effective tax strategies and improving overall tax administration.
Copyright (c) 2026 Sri Kawuri, Ika Listyawati, Duffin, Dewi Rafiah Pakpahan, Adi Harianto https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF FACTORS AFFECTING COLLATERAL VALUE (Study at Bank Perekonomian Rakyat Nusantara Bona Pasogit)
This study analyzes the factors influencing collateral value at Bank Perekonomian Rakyat Nusantara Bona Pasogit (BPR NBP), a rural bank that plays an important role in providing credit to micro, small, and medium enterprises. The research was conducted at four BPR NBP branches located in North Sumatra and West Java, using 95 collateral data collected from 2022 to 2024. A quantitative approach was employed through multiple linear regression and Pearson correlation analysis to examine the effect of physical, legal, and locational variables on collateral value. The analyzed variables include land area, frontage width, road construction, land shape, land ownership legality, distance to the Central Business District, distance to main roads, and distance to government markets. The results indicate that all independent variables simultaneously have a significant effect on collateral value. Partially, land area and land shape positively and significantly influence collateral value, while land legality shows an unexpected negative effect. These findings highlight the importance of adopting a multivariate approach in collateral valuation to improve appraisal accuracy, strengthen credit risk management, and support more objective lending decisions in rural banking institutions.
Copyright (c) 2026 Fitriana, Elisabeth Siahaan, Rudy Siahaan https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF DIGITAL TRANSFORMATION AS A DRIVER OF WORKFORCE AGILITY: A SYSTEMATIC REVIEW FROM A TALENT MANAGEMENT PERSPECTIVE
Digital transformation has become a strategic necessity for organizations, enhancing competitiveness in the modern economy. While extensive Research explores technological and operational aspects, understanding how digital initiatives affect workforce agility through talent management remains limited. This systematic literature review examined 19 peer-reviewed articles (2021-2025) to explore how digital transformation enhances workforce agility and how talent management strengthens this relationship. Following the PRISMA framework and PICO criteria, we systematically searched four databases (SagePub, Scopus, ScienceDirect, Wiley) and managed articles using Covidence for quality screening. Analysis revealed three main pathways: First, digital transformation enhances workforce agility by developing digital capabilities and adopting innovation. Second, strategic talent management practices mediate relationship between digital initiatives and workforce agility outcomes. Third, organizational factors like leadership, culture, and HR analytics moderate the strength of these relationships. Significant Research gaps emerged, including limited examination of age diversity in digital talent management, insufficient understanding of implementation barriers in developing countries, and a lack of longitudinal evidence on the sustainability of workforce agility. This study proposes an integrated framework that combines perspectives on digital transformation, workforce agility, and talent management, advancing theoretical understanding and providing practical insights for HR professionals navigating organizational change amid complex digitalization processes.
Copyright (c) 2026 Heriyanto, Fiona Niska Dinda Nadia, Elisabeth Supriharyanti https://creativecommons.org/licenses/by-sa/4.0
THROUGH BRAND IMAGE, PRICE PERCEPTION, AND WORD OF MOUTH) ON THE DECISION TO PURCHASE SYIFA POTATO DONUTS
This study aims to analyze the influence of Brand Image, Price Perception, and Word of Mouth (WOM) on purchasing decisions of Syifa Potato Donuts in Tebing Tinggi, North Sumatra, amidst tight culinary competition. Using a quantitative approach with SmartPLS analysis on 96 consumer respondents through a Likert scale questionnaire, the results show that partially the three variables have no significant effect (t-statistic <1.96), but simultaneously have a positive and significant effect (F-count 10.2469> F-table 3.09) with a contribution of 51.5% (R-square 0.515). The conclusion emphasizes an integrated strategy of the three factors to build competitive advantage.
Copyright (c) 2026 Rizki Ayunda Lestari, Anastasya Putri Khumaira.S, Rakhmawati Purba, Rakhmawati Purba, Willy Cahyadi https://creativecommons.org/licenses/by-sa/4.0
EFFECT OF THE APPLICATION OF ARTIFICIAL INTELLIGENCE (AI) AND AUDITOR COMPETENCIES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN WEST JAVA
This study aims to analyze the influence of the implementation of Artificial Intelligence (AI) and auditor competencies on audit quality at Public Accounting Firms (PAFs) in West Java. This study employs a quantitative approach using primary data collected via a questionnaire measured on a 1–5 Likert scale. The population of this study consists of auditors working at Public Accounting Firms in West Java. The sample was determined using non-probability purposive sampling, resulting in 128 auditor respondents. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results indicate that the implementation of Artificial Intelligence (AI) has a positive and significant effect on audit quality. Furthermore, auditor competence also has a positive and significant influence on audit quality. These findings suggest that the integration of AI technology, supported by adequate auditor competence, can improve audit quality at Public Accounting Firms
Copyright (c) 2026 Iendy Cinta Maharani, Moh Yudi Mahadianto https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF PROMOTION STRATEGIES THROUGH SOCIAL MEDIA, ELECTRONIC WORD OF MOUTH, AND BRAND AMBASSADOR ON THE DECISION TO PURCHASE GLAD2GLOW PRODUCTS IN LHOKSEUMAWE CITY
This study aims to analyze the influence of social media promotion strategies, electronic word of mouth (e-WOM), and brand ambassadors on purchasing decisions of Glad2Glow products in Lhokseumawe City. This research is motivated by the rapid development of social media, which influences consumer behavior in making purchasing decisions, particularly in the increasingly competitive skincare industry. The research method used is a quantitative method with an associative approach. The population in this study consists of consumers of Glad2Glow products in Lhokseumawe City, with the sampling technique using purposive sampling. Data were collected through the distribution of questionnaires to respondents who met the criteria. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that social media promotion strategies have a positive and significant effect on purchasing decisions. Electronic word of mouth also has a positive and significant effect on purchasing decisions. In addition, brand ambassadors have a positive and significant influence on purchasing decisions of Glad2Glow products in Lhokseumawe City. Simultaneously, these three variables are able to explain the variation in consumer purchasing decisions. The implications of this study indicate that companies need to optimize digital promotion strategies, improve the quality of consumer reviews on social media, and select appropriate brand ambassadors to enhance purchasing decisions.
Copyright (c) 2026 Nadia Nandayani, Hamdiah https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF BANK SIZE IN MODERATING THE IMPACT OF CREDIT PORTFOLIO DIVERSIFICATION ON BANK PROFITABILITY IN ASEAN
This study examines the impact of credit portfolio diversification on bank profitability, with a specific focus on the moderating role of bank size in ASEAN commercial banks. Using a panel dataset comprising 56 banks across six ASEAN countries from 2017 to 2023, the research applies a random effects panel regression model to analyze the effect of credit concentration, measured by the Herfindahl-Hirschman Index (HHI), on Return on Assets (ROA). The results reveal a significant negative relationship between HHI and ROA, indicating that higher diversification enhances profitability. Additionally, the interaction between HHI and bank size (measured by the logarithm of total assets) is negative and significant, suggesting that the positive effect of diversification weakens as bank size increases. These findings are robust across multiple model specifications and control variables, including capital adequacy, credit risk, liquidity, inflation, GDP growth, and state ownership. The study highlights the nuanced dynamics between diversification and institutional scale and provides implications for both banking strategy and regulatory policy. It recommends size-sensitive diversification approaches and capital management strategies to maximize performance outcomes in the ASEAN banking sector.
Copyright (c) 2026 Ginaya Mughni Utami Hasibuan, Syarief Fauzie https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF COMPETENCY, MOTIVATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT THE REGIONAL RESEARCH AND DEVELOPMENT AGENCY IN SOUTH SUMATERA PROVINCE
Human Resources (HR) play an important role in organizations, as they act as managers of organizational systems. In order for these systems to function effectively, it is essential to pay attention to key aspects such as competence, discipline, education and training, as well as the level of work comfort. These factors encourage employees to contribute their full capabilities in accordance with organizational needs. The objectives of this study are: (1) to examine the influence of competence, motivation, and work discipline on the performance of employees at the Regional Research and Development Agency of South Sumatra Province; (2) to analyze the influence of competence on employee performance; (3) to determine the influence of motivation on employee performance; and (4) to identify the influence of work discipline on employee performance at the Regional Research and Development Agency of South Sumatra Province. This research employed a survey method with a quantitative approach by distributing questionnaires to employees of the Regional Research and Development Agency of South Sumatra Province, who also served as the population of the study. The data were analyzed using multiple linear regression analysis with SPSS version 24 for Windows. The results of the study indicate that: (1) competence, motivation, and work discipline simultaneously have a significant influence on employee performance; (2) competence has a significant influence on employee performance; (3) motivation has a significant influence on employee performance; and (4) work discipline has a significant influence on employee performance at the Regional Research and Development Agency of South Sumatra Province.
Copyright (c) 2026 Mitha Putri Hartasih, Idris, Trihandayani, Achmad Ariandi https://creativecommons.org/licenses/by-sa/4.0
STRATEGIC ADAPTABILITY FOR MARKET LEADERSHIP IN INDONESIA’S BABY CARE INDUSTRY USING SCENARIO PLANNING
The Indonesian baby care industry faces uncertainty driven by economic volatility, rapid digital transformation, changing consumer preferences, demand for product safety, and intensifying competition. These conditions challenge companies to maintain long-term market leadership using strategic planning approaches. This study aims to develop strategic adaptability for sustaining market leadership in Indonesia’s baby care industry through a scenario planning approach. This research conducted a qualitative method using semi-structured interviews with internal and external industry experts. Interview findings were formulated into driving forces, followed by prioritization assessment to identify the two major critical uncertainties shaping the future industry environment. Then, the four plausible future scenarios were developed, namely The Battle Arena, The Golden Age, The Dark Times and The Old Guard, along with early warning signals to anticipate changes in macroeconomic and industry conditions. The findings indicate that strategic adaptability is essential for sustaining market leadership under uncertain market condition. The study further integrated scenario planning with an evaluation of current strategy to identify strategic gaps under future scenario. A TOWS matrix was subsequently formulated. It resulted in several strategic recommendation pillars with different adaptive adjustments across scenarios, followed by implementation roadmap for the next five years.
Copyright (c) 2026 Dinda Rahma Sesha, Utomo Sarjono Putro https://creativecommons.org/licenses/by-sa/4.0
MULTI-OBJECTIVE OPTIMIZATION MODEL APPROACH FOR SUSTAINABLE MSME SUPPLY CHAINS: A BALANCE APPROACH BETWEEN ECONOMIC, ENVIRONMENTAL AND OPERATIONAL PERFORMANCE IN DEVELOPING COUNTRIES
This study aims to analyze the influence of supply chain strategy on sustainable supply chain performance in Micro, Small, and Medium Enterprises (MSMEs), considering the role of operational efficiency and integration as intervening variables. The approach used is quantitative with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using SmartPLS software. Data were obtained through distributing questionnaires to MSMEs in developing countries. The results of the study indicate that supply chain strategy does not have a significant direct effect on sustainable supply chain performance. However, supply chain strategy has a positive and significant effect on operational efficiency and integration, and operational efficiency and integration have a positive and significant effect on sustainable supply chain performance. In addition, the results of the mediation test indicate that operational efficiency and integration fully mediate the relationship between supply chain strategy and sustainable supply chain performance. The R-square value is in the moderate to strong category and the high Goodness of Fit value indicates that the research model has good predictive ability. These findings confirm that improving sustainable supply chain performance in MSMEs depends not only on strategy selection but also on the effectiveness of strategy implementation through increased operational efficiency and integration. This research provides theoretical contributions in the development of multi-objective optimization models as well as practical implications for MSMEs and policy makers in designing more efficient, integrated, and sustainable supply chain strategies.
Copyright (c) 2026 Indra Welly Arifin, Hastuti Handayani Harahap, Frederick Rudy Sentosa Rajagukguk https://creativecommons.org/licenses/by-sa/4.0
FINANCIAL ANXIETY AND FINANCIAL MANAGEMENT BEHAVIOR AMONG PUBLIC EMPLOYEES: THE MEDIATING ROLE OF FINANCIAL SELF-EFFICACY
Financial management behavior has become a critical concern in the global behavioral finance literature because financial anxiety increasingly affects household decision-making, employee well-being, and workplace functioning. Although previous studies consistently acknowledge the negative role of financial anxiety, the psychological mechanisms explaining how such anxiety translates into actual financial behavior among public employees remain underexplored. This study aims to examine the effect of financial anxiety on financial management behavior among civil servants in Balikpapan City, with financial self-efficacy tested as a mediating mechanism. Using a quantitative explanatory design, data were collected from 364 civil servants and analyzed through PLS-SEM with SmartPLS. The findings reveal that financial anxiety directly weakens financial management behavior and indirectly reduces it through lower financial self-efficacy, while financial self-efficacy emerges as the strongest predictor of positive financial behavior. This study contributes theoretically by extending social cognitive theory into the public sector financial behavior context and offers practical implications for employee financial wellness interventions. The explicit novelty lies in demonstrating financial self-efficacy as the central psychological bridge linking financial anxiety to civil servants' financial management behavior.
Copyright (c) 2026 Iwan Sariono Sukadi, Felisitas Defung, Wirasmi Wardhani https://creativecommons.org/licenses/by-sa/4.0
OPTIMIZATION OF LOCAL ORIGINAL INCOME AT THE BITUNG CITY REGIONAL REVENUE AGENCY
This study aims to describe and analyze the intensification process and evaluate the monitoring mechanisms implemented by the Bitung City Government in optimizing Regional Original Revenue (PAD). The background to this research is the phenomenon of fluctuations in PAD realization, where the Regional Tax sector showed significant growth while the Regional Retribution sector experienced a drastic decline between 2015 and 2025. Furthermore, the regional financial condition facing a debt burden demands stronger fiscal independence The research method used was a qualitative approach with a post-positivistic paradigm. Data were collected through in-depth interviews with key informants from the Regional Revenue Agency (Bapenda) and the Transportation Agency (Dishub), supplemented by field observations and documentation studies. The research focused on the intensification and oversight of parking fees as a potential target. The results of the study indicate that: (1) The parking levy intensification process is not yet optimal due to the collection system which is still manual (tickets), network constraints on digital tools, and inter-agency coordination (Bapenda and Transportation Agency) which is only carried out once a year; (2) The competence of officers in the field is still limited due to the lack of formal technical training; (3) The monitoring mechanism has not been automatically integrated and still relies on the annual audit stage. This study concludes that digitalization of the collection system and increasing the frequency of data reconciliation are crucial to reduce budget leakage and achieve the expected PAD targets.
Copyright (c) 2026 Satrio Farli Tangkudung, Fitri H. Mamonto, Goinpeace H. Tumbel https://creativecommons.org/licenses/by-sa/4.0
ARTIFICIAL INTELLIGENCE AND THE TRANSFORMATION OF EARLY TAX NON-COMPLIANCE RISK DETECTION SYSTEMS IN MULTINATIONAL ENTERPRISES
The development of Artificial Intelligence (AI) has transformed tax administration from conventional monitoring systems into more predictive and data-driven risk-based compliance management. However, the complexity of multinational corporations’ activities, including cross-jurisdictional transactions and sophisticated tax planning strategies, has increased the challenges of early detection of tax non-compliance risks. Although previous studies have examined the application of AI in taxation, the existing literature remains fragmented and lacks an integrated understanding of the AI technologies utilized, the factors influencing their effectiveness, and the interrelationships among these factors within tax risk detection systems. This study aims to synthesize the literature on the role of AI in the early detection of tax non-compliance risks among multinational corporations. Using a Systematic Literature Review (SLR) approach based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, 25 articles retrieved from the Scopus and Web of Science databases were analyzed through thematic content analysis. The findings indicate that the dominant AI technologies employed include machine learning, deep learning, natural language processing, predictive analytics, and anomaly detection. Furthermore, the study identifies four key dimensions that determine the effectiveness of AI implementation, namely AI capability, data quality and integration, organizational readiness, and the regulatory and governance environment
Copyright (c) 2026 Ira Nasriani; Sri Rahayu Indah Azhari; Ari Sarwo Indah Safitri, Andi Nurhasanah, Trisnawaty Trisnawaty https://creativecommons.org/licenses/by-sa/4.0
ESG PERFORMANCE AND FIRM VALUE: THE MODERATING ROLE OF OWNERSHIP CONCENTRATION
The purpose of this study is to analyze how ESG Performance influences firm value and whether ownership concentration moderates the relationship between ESG performance and firm value. The population used is 128 companies in three ASEAN countries (Indonesia, Malaysia, and Thailand) from 2021–2024. A sample of 85 companies was selected using purposive sampling. The results of the study show that ESG performance has a positive effect on firm value and that ownership concentration moderates the relationship between ESG performance and firm value. For further research, it is recommended to add research period and other independent variables inluencing firm value.
Copyright (c) 2026 Taufik, M. Arief Noer Wibowo, Sulastri, Yuliani, Isni Andriana, Afriyadi Cahyadi https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF GOVERNMENT EMPLOYEE SCHEME POLICIES WITH WORK AGREEMENTS IN DEALING WITH THE FISCAL LIMITATIONS OF THE BAUBAU CITY REGIONAL GOVERNMENT (NETWORK GOVERNANCE STUDY)
This study examines the implementation of the policy of Government Employees with Work Agreements (PPPK) in the Baubau City Regional Government in facing fiscal limitations, using a network governance perspective. The PPPK policy is designed to strengthen the human resources of the state civil apparatus, but its implementation is faced with significant regional fiscal constraints. The descriptive-analytical qualitative research method is used to analyze the roles, authority, commitments, and synergy of actors in the policy network. The findings show that although each agency such as BKPSDM and BPKAD has carried out its functions according to its authority, there is a strong inter-actor dependence in aligning the needs of formation with budget capabilities. Authority is relational and distributed, influenced by fiscal considerations, shifting the paradigm from hierarchical bureaucracy to shared governance. The commitment of actors to the PPPK policy is relatively strong because it is considered a solution to fulfill human resources, but it is conditional on fiscal capacity and coordination quality. The synergy established through cross-agency coordination has succeeded in harmonizing needs and budgets, but is still dominated by administrative approaches and fiscal control, and has not fully achieved the ideal innovative strategic collaboration within the framework of network governance. The implication is that the success of PPPK policies in regions with fiscal limitations is highly dependent on the transformation of administrative synergy into adaptive and strategic collaboration, supported by strong network leadership.
Copyright (c) 2026 Asmiddin, Andi Tenri, Murtiani https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF LEADERSHIP STYLE, ORGANIZATIONAL CULTURE AND WORK STRESS ON EMPLOYEE PERFORMANCE IN THE MANUFACTURING INDUSTRY
This study aims to examine the influence of leadership, organizational culture, and work stress on employee performance in a manufacturing company. In the context of global competition, manufacturing companies face significant challenges in maintaining and improving employee performance. Inspiring and motivating transformational leadership, a positive organizational culture, and high work motivation are key factors in achieving these goals. This study used a quantitative approach with a survey method of 200 employees in a manufacturing company in Indonesia. The results show that these three variables have a positive and significant influence on employee performance. These findings provide practical implications for managers and company leaders in developing strategies to improve employee performance and achieve long-term success.
Copyright (c) 2026 Tionom Nainggolan, Tibrani, Rona Tanjung, Hanafi Siregar https://creativecommons.org/licenses/by-sa/4.0
The Impact of Ease of Access and Service Level Agreements (SLAs) on Multipurpose Financing Growth at PT. Bank Sumut Sharia Business Unit
The development of the Islamic banking industry in Indonesia has shown a positive trend in recent years. However, competition with conventional banking requires Islamic banks to continuously improve service quality to attract and retain customers. One product with high growth potential is multipurpose financing. This study aims to analyze the effect of ease of access and Service Level Agreements (SLAs) on the growth of multipurpose financing in Islamic banking. The research method used is a quantitative approach. The independent variables consist of ease of access and SLA, while the dependent variable is the growth of multipurpose financing. The results show that ease of access and SLA have a positive effect on the growth of multipurpose financing. The easier access to services and the faster the financing process provided by PT. Bank Sumut Sharia Business Unit, the growth of multipurpose financing will show an upward trend. This study implies that PT. Bank Sumut Sharia Business Unit needs to strengthen digital transformation and increase service speed to enhance the competitiveness of financing products.
Copyright (c) 2026 Anang Andrian, Muhammad Irwan Padli Nasution, Andri Soemitra https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF WORK ENVIRONMENT, SERVICE, CUSTOMER SATISFACTION ON EMPLOYEE PERFORMANCE AT COFFEE SHOP GEKO MEDAN CITY
This study aims to analyze the influence of work environment, service, customer satisfaction on employee performance at Coffee Shop Geko Medan City. The research sample was 30 respondents. Based on the results of the t hypothesis test, it can be concluded that work environment, service and customer satisfaction have a significant effect on employee performance. Based on the results of the F hypothesis test, it can be concluded that simultaneously/together work environment, service and customer satisfaction on employee performance with an Fcount 39.713 > 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 0.800 or 80% of work environment, service and customer satisfaction on employee performance, while 20% is the influence of other variables that did not participate in this study.
Copyright (c) 2026 Alisahelga Ivana Meliala, Muhammad Alfaredo Tarigan, Kiki Rizky Priwanda Putri, Kiki Rizky Priwanda Putri, Deni Faizal Mirza, Muhammaad Fadlan Mirza, Nurlina Harahap https://creativecommons.org/licenses/by-sa/4.0
BRAND TRUST AND PERCEIVED QUALITY AS DETERMINANTS OF SKINCARE PRODUCT PURCHASE DECISIONS : THE MEDIATING ROLE OF CONSUMER ATTITUDES
The growth of the global skincare industry demonstrates a shift in consumer behavior that increasingly relies on safety evaluations and user experience in forming long-term decisions. Current literature indicates that the relationship between product perceptions and consumer loyalty remains unclear due to limitations in uncovering the underlying psychological mechanisms (Nguyen et al., 2022; Wang et al., 2023). This study aims to analyze the influence of product safety perceptions and user experience on consumer loyalty, with consumer satisfaction as the mediator. A quantitative explanatory approach was used, involving 180 respondents who used Skintific skincare products in Samarinda City, and analyzed using PLS-SEM (Hair et al., 2024). The results showed that product safety perceptions and user experience have a positive and significant effect on consumer satisfaction and loyalty. Consumer satisfaction was also shown to significantly mediate this relationship. These findings confirm that loyalty is formed through an internal evaluation mechanism that integrates cognitive and affective aspects. This study contributes by strengthening the role of satisfaction as a primary causal mechanism in explaining loyalty formation for high-risk products such as skincare.
Copyright (c) 2026 Aurelia Salsabilla Almirah, Rahmawati, Yana Ulfah https://creativecommons.org/licenses/by-sa/4.0
PERFORMANCE ANALYSIS OF REGIONAL FINANCIAL BUDGET PLANNING IN THE REGIONAL SECRETARIAT OF NORTH MINAHASA DISTRICT
This study aims to analyze the performance of the regional financial budget planning process and identify influencing factors within the North Minahasa Regency Regional Secretariat. Using a descriptive qualitative approach, this study involved five key informants who were structural and functional officials in the Regional Secretariat and the Regional Development Planning Agency (Bappeda). Data were collected through semi-structured interviews, field observations, and document studies. Data analysis adopted the interactive model of Miles and Huberman, which includes data reduction, data presentation, and conclusion drawing. Data validity was tested through source and document triangulation, as well as member checking. The results showed that the preparation of the Regional Work Plan (RKPD) and Regional Budget (RAPBD) documents administratively met the Ministry of Home Affairs deadline, but the substantive quality remained weak. Planning tended to be incremental and reactive, characterized by disparities in infrastructure allocation between regions, inaccurate PAD projections, and low realization of direct spending. The main inhibiting factors included suboptimal human resource capacity in preparing evidence-based justifications, short-term political dynamics, high fiscal dependency, reactive institutional coordination, and limited utilization of the Regional Budget Information System (SIPD) for administrative purposes. It was concluded that poor budget planning performance is a manifestation of the gap between procedural compliance and institutional analytical capacity. Strategic recommendations include strengthening the spatial equity-based allocation formula, optimizing the analytical features of the SIPD, improving the accuracy of fiscal forecasting, and transforming the work culture toward public value-based planning.
Copyright (c) 2026 Muliawahyuni Joice Kaparang, Wilson Bogar, Meidy Kantohe https://creativecommons.org/licenses/by-sa/4.0
APPLICATION OF THE FAILURE MODE AND EFFECT ANALYSIS METHOD IN QUALITY CONTROL OF STREET LAMP POLE PRODUCTION PROCESS IN MEDAN CITY
The production process for galvanized street lamp poles in Medan City involves six main stages, each of which can lead to product failures. The absence of a standardized, documented quality control system means these potential failures cannot be proactively identified or controlled. This study aims to identify potential failures, calculate Risk Priority Numbers (RPNs), and formulate quality control action recommendations using the Failure Mode and Effects Analysis (FMEA) method. The study employed a descriptive, qualitative approach with a single-case study design. Data were collected through in-depth interviews, direct observation, and documentation studies involving four key informants. The results identified eleven (11) potential failures across six production process stages. Three failures were categorized as top priority, with the highest RPN values: weld defects—porosity, undercut, and incomplete fusion (RPN 315); zinc coating thickness below the minimum standard (RPN 288); and defective products passing through to the shipping stage (RPN 280). Recommended control actions include developing standard operating procedures, implementing a welder certification program, conducting batch-by-batch zinc thickness testing, adopting standardized inspection checklists, and periodically calibrating measuring instruments.
Copyright (c) 2026 Muhammad Naufal Ghani Siregar, Yeni Absah, Anizar Anizar https://creativecommons.org/licenses/by-sa/4.0
THE EFFECTIVENESS OF INSTAGRAM SOCIAL MEDIA MARKETING IN INCREASING BRAND AWARENESS OF THE INTEGRATED STATISTICS SERVICE OF BPS-STATISTICS TANGERANG REGENCY
The low utilization of the Integrated Statistics Service (PST) of BPS-Statistics Tangerang Regency indicates a problem in the level of public brand awareness, even though the quality of service is classified as very good, so a more effective communication strategy is needed through social media marketing, especially Instagram. This study aims to analyze the effectiveness of utilizing Instagram in increasing brand awareness of the PST BPS Tangerang Regency using a qualitative method through a case study approach, where data is collected through social media analytics-based observations and in-depth interviews with three internal sources, and analyzed comparatively between conditions in 2023 and 2024. The results of the study show a significant increase in the number and quality of Instagram content in 2024 compared to 2023, although the proportion of content specifically containing PST information is still relatively limited; however, the increase in audience interaction, the number of followers, and the increase in offline service users indicate that social media marketing through Instagram is effective in increasing brand awareness to reach the level of brand recognition and brand recall in the general public as well as brand dominance in the local government segment. The decline in online service users does not entirely reflect Instagram's ineffectiveness, but is influenced by external factors such as user behavior that does not follow service procedures, so strategy optimization is needed through increasing content variety and intensity, delivering more comprehensive service information, utilizing interactive features such as reels, and integrating email marketing to significantly increase engagement, loyalty, and conversion of service usage.
Copyright (c) 2026 Reza Septian Pradana https://creativecommons.org/licenses/by-sa/4.0
AGRIBUSINESS STUDY OF ARTIFICIAL AND NATURAL VEGETATIVE PROPAGATION IN OPTIMIZING THE ECONOMIC VALUE OF NUTMEG PLANT PROPAGATION IN FAKFAK REGENCY
The purpose of this study was to conduct an agribusiness study on the effectiveness of artificial vegetative propagation techniques in nutmeg propagation and to compare the economic efficiency of nutmeg farming between natural and artificial vegetative nursery methods. Fakfak Regency is the largest producer of nutmeg, and this has long been recognized as reflected in its nickname as the “Nutmeg City.” Proper cultivation practices are one of the keys to success in farming, where cultivation plays an important role in crop productivity, especially in providing superior seedlings. One propagation technique considered a solution is artificial vegetative propagation methods such as marcotting, budding, and top grafting. These methods are expected to produce plants identical to the parent plant in terms of superior genetic traits, early fruiting, and uniformity, with the potential for high productivity. Most nutmeg plantations in Fakfak Regency still apply natural (generative) propagation systems. This study used a quantitative method with a comparative approach to compare the effectiveness of natural and artificial nutmeg nursery methods in terms of growth, productivity, and economic efficiency. After identifying significant differences, the study continued with an agribusiness analysis of the upstream agribusiness subsystem and nutmeg farming using financial analysis methods: R/C Ratio and Net Income. The results showed that artificial vegetative methods had better success rates and growth than generative methods. Vegetative seedlings demonstrated faster and more uniform shoot growth, plant height, and leaf number. Economically, the generative method produced an R/C ratio of 1.42 with a net profit of IDR 14,750 per seedling, while the vegetative method produced an R/C ratio of 1.60 with a net profit of IDR 28,250 per seedling. This indicates that although the initial cost of vegetative propagation is higher, the resulting profit and added value are also greater. Overall, the study concluded that artificial vegetative propagation through top grafting is more effective and efficient for development in the nutmeg agribusiness system in Fakfak Regency. This method is recommended as a strategy to improve seedling quality, plant productivity, and farmers’ income, while supporting sustainable nutmeg nursery development.
Copyright (c) 2026 Petrus oktavianus H, Maryati https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF SHARIA ECONOMIC LAW ON THE PRACTICE OF REDUCTION IN BANANA WEIGHING THROUGH EQUALIZATION METHODS A STUDY IN PEKON SANGGI BANDAR NEGERI SEMUONG DISTRICT TANGGAMUS REGENCY
This study examines the practice of equalized weight deductions in banana trading transactions in Pekon Sanggi, Bandar Negeri Semuong District, Tanggamus Regency. The study aims to analyze the application of a uniform deduction of one kilogram to each banana bunch and evaluate its conformity with the principles of Sharia Economic Law. This research employed a qualitative field research approach through observation, interviews, and documentation involving three banana farmers, one collector, and one community leader. The findings reveal that a deduction of one kilogram is uniformly applied to all banana bunches despite significant differences in their actual weights. Although the deduction mechanism is known and accepted by both parties, its implementation creates disproportionality because smaller banana bunches receive a higher percentage deduction than larger bunches. From the perspective of Sharia Economic Law, this practice raises concerns regarding justice, proportionality, and transparency and may potentially contain an element of gharar due to the absence of a proportional basis for determining deductions. Therefore, a more proportional deduction mechanism is needed to ensure fairness and balance in agricultural trading transactions.
Copyright (c) 2026 Devita Anggraini Dinata, Muhammad Zaki, Herlina Kurniati https://creativecommons.org/licenses/by-sa/4.0
HUMAN RESOURCE DEVELOPMENT STRATEGY IN NORTH PADANG LAWAS REGENCY TO SUPPORT REGIONAL DEVELOPMENT
Human resource development is an important factor in supporting regional development because the quality of people determines the success of development programs, public services, and local economic growth. This study discusses the strategy of human resource development in North Padang Lawas Regency in supporting regional development. The main focus of this study includes education, health, skills training, employment opportunities, community empowerment, digital literacy, and local government capacity. This study uses a qualitative descriptive method with secondary data obtained from official publications, statistical reports, books, journals, and relevant institutional sources. The results show that human resource development in North Padang Lawas Regency has shown positive progress, as reflected in the increase of the Human Development Index from 71.69 in 2020 to 74.16 in 2024. However, continuous efforts are still needed to improve the quality of education, strengthen health services, expand vocational training, create employment opportunities, and increase community participation. Human resource development strategies must be implemented in an integrated and sustainable manner by involving the local government, educational institutions, training centers, health institutions, private sectors, and community organizations. By improving the quality of human resources, North Padang Lawas Regency is expected to increase regional competitiveness, improve public welfare, and achieve sustainable regional development.
Copyright (c) 2026 Nursaimatussaddiya, Christin Natalia Sianipar https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF HUMAN RESOURCE PRACTICE AND CREATIVITY ON SMALL BUSINESS PERFORMANCE IN MEDAN JOHOR DISTRICT
This study aims to determine the effect of Human Resource Practice and Creativity on MSME Business Performance in Medan Johor District. This type of research is quantitative research which is associative in nature. The population used in this study were MSME owners in Medan Johor District. Sampling was done non-randomly using judgment sampling technique. The number of respondents used as samples was 100 MSME units in Medan Johor District. The method of analysis of this research is statistical analysis using SPSS Version 25 software. Research Results There is a positive and significant influence of Human Resource Practice on MSME Business Performance in Medan Johor District. There is a positive and significant influence of Creativity on the Performance of MSMEs in Medan Johor District. There is a positive and significant influence of Human Resource Practice and Creativity on the Business Performance of MSMEs in Medan Johor District. From the results of the research conducted, it is obtained that Human Resource Practice is the dominant variable affecting MSME Business Performance in Medan Johor District by 65.8%, while the Creativity variable is the dominant variable affecting MSME Business Performance in Medan Johor District by 40.2%.
Copyright (c) 2026 Angga Ardi Prasetya Siregar, But Rondang Ni Bulan, Winda Ardiani https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SOCIAL MEDIA MARKETING ON CONSUMER PURCHASE INTENTION IN MSMEs IN TANJUNG SARI SUBDISTRICT
This study aims to analyze the effect of social media marketing on consumer purchase intention through consumer interaction in SMEs (Small and Medium Enterprises) in Tanjung Sari Village, Medan Selayang District, Medan City. The research approach used is quantitative with a causal associative method, where social media marketing is the independent variable, consumer purchase intention is the dependent variable, and consumer interaction is the mediating variable. Data were collected through the distribution of questionnaires to 57 respondents who were involved in interaction and purchase of products from SMEs in Tanjung Sari Village. The analysis results using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) indicate that social media marketing has a positive and significant effect on consumer purchase intention and increases consumer interaction with SME products. In addition, consumer interaction was also found to mediate the effect of social media marketing on consumer purchase intention. These findings suggest that SMEs need to improve the management of social media marketing and increase interaction with consumers to drive greater purchase intention and strengthen consumer relationships.
Copyright (c) 2026 Kristine, Mila Yulia Herosian, Dwita Sakuntala https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF INFLUENCERS, DISCOUNTS, AND LIVE SHOPPING ON BRAND PURCHASE DECISIONS THE ORIGINOTE IN THE TIKTOK APPLICATION (STUDY PAD A FEB UNIVERSITY STUDENT MALIKUSSALEH)
This study aims to analyze the effects of influencers, discounts, and live shopping on purchasing decisions for the Originate brand on TikTok, focusing on female students of the Faculty of Economics and Business at Malikussaleh University. The background of this research is based on the rapid development of digital marketing through social media, particularly TikTok, which has evolved not only as an entertainment platform but also as an effective marketing medium influencing consumer behavior. This study employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to respondents who met the research criteria. The independent variables in this study are influencers, discounts, and live shopping, while the dependent variable is purchasing decisions. The results indicate that, partially, influencers, discounts, and live shopping do not have a significant effect on purchasing decisions. Furthermore, simultaneously, these three variables also do not significantly influence purchasing decisions for the Originate brand on TikTok. These findings suggest that purchasing decisions among female students are not solely influenced by these digital marketing strategies, but may also be influenced by other factors outside the research model. This study is expected to contribute to the development of digital marketing knowledge and serve as a reference for businesses in formulating more effective and targeted marketing strategies, especially in using social media as a promotional tool.
Copyright (c) 2026 Manhasa Hira Nur'Asyi AL Utary, Hamdiah, Ikramuddin, Heriyana https://creativecommons.org/licenses/by-sa/4.0
FRAMEWORK OF POTENTIAL AND CAREER ARCHITECTURE OF BORDER APPARATUS AND ITS RELATIONSHIP WITH SERVICE PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW
This article aims to develop a systematic quantitative synthesis regarding the framework of potential and career architecture of Indonesian border apparatus and its relationship with service performance. The background of this study is the limited number of studies that directly connect apparatus potential, talent management, career design, and service performance in border areas, even though these regions have geographical, social, security, and service complexities that differ from non-border areas. The method used in this study is a systematic quantitative literature review guided by PRISMA 2020. The literature was selected from the 2016-2026 period through the Scopus, Google Scholar, Garuda, SINTA, DOAJ databases, and open-access journal portals, with priority given to quantitative studies on competence, talent, merit systems, career development, and civil servant performance, as well as contextual studies on Indonesian border governance. A total of 15 research articles were selected for extraction, consisting of 6 core quantitative studies, 3 supporting studies on career architecture and competence, and 6 contextual studies on border areas. The synthesis shows that competence, talent management, merit systems, work discipline, servant leadership, and bureaucratic reform tend to have a positive relationship with apparatus performance. In the border context, this relationship needs to be mediated through a career architecture that integrates potential assessment, talent pools, competency development, rotation, promotion, and placement based on regional needs. This article produces a conceptual model that can be empirically tested through SEM/PLS-SEM on civil servants working in Indonesian border areas.
Copyright (c) 2026 Romawi Martin, Maria Christiana Iman Kalis, M. Irfani Hendri https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF MOTIVATION, DISCIPLINE, AND WORK COMPETENCE ON EMPLOYEE PERFORMANCE AT THE BAWASLU SECRETARIAT OF NORTH SUMATRA PROVINCE
This study aims to determine and analyze the influence of motivation, discipline and work competence on employee performance at the Secretariat of BAWASLU of North Sumatra Province. This type of research uses quantitative research. The research sample was 85 respondents. The data analysis method used multiple linear regression analysis. Based on the results of the t hypothesis test, it can be concluded that motivation has a significant effect on employee performance with a calculated tvalue of 3.313>ttable 1.990 and a significance value of 0.001<0.05, discipline has a significant effect on employee performance with a calculated tvalue of 3.835>ttable 1.990 and a significance value of 0.000<0.05 and competence has a significant effect on employee performance with a calculated tvalue of 3.01>ttable 1.990 and a significance value of 0.003<0.05. Based on the results of the F hypothesis test, it can be concluded that motivation, discipline, and competence simultaneously influence employee performance, with an Fvalue of 38.098 > ttable 2.720 and a significance value of 0.000 <0.05. Based on the coefficient of determination analysis, the coefficient of determination or Adjusted R-Square was obtained at 0.570, or 57% of motivation, discipline, and competence influence employee performance, while 43% is the influence of other variables not included in this study.
Copyright (c) 2026 Elisa Rusmayanti Sianturi, Sapta Pratama Sembiring, Melia Putri, Mila Yulia Herosian, Dwita Sakuntala https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF DIGITAL MARKETING AND BRAND IMAGE ON PATIENT VISIT DECISIONS AT VWXY HOSPITAL
This study aims to analyze the influence of digital marketing and brand image on patient visit decisions at a hospital. The background of this study is based on increasing competition among healthcare providers, which requires effective marketing strategies and strong brand positioning. This research uses a quantitative approach with multiple linear regression analysis. The results indicate that digital marketing has a strong and significant effect on patient visit decisions, with a correlation coefficient of 0.884 and regression coefficient of 0.544 (p < 0.001). Brand image also shows a strong influence, with a correlation coefficient of 0.875 and regression coefficient of 1.624 (p < 0.001). Simultaneously, both variables significantly affect visit decisions with an F value of 205.401 and significance of p < 0.001. The coefficient of determination (R²) is 0.820, meaning 82% of the variation in visit decisions is explained by digital marketing and brand image. These findings confirm that digital marketing and brand image are key determinants in influencing patient visit decisions.
Copyright (c) 2026 Galin Mario Bimantara Purba, Endang Sulistyarini, Beby Karina Fawzeea Sembiring https://creativecommons.org/licenses/by-sa/4.0
THE MEDIATING EFFECT OF LIFESTYLE ON THE INFLUENCE OF COUNTRY OF ORIGIN AND FANATICISM ON CUSTOMER LOYALTY
This research investigates the impact of experiential consumption in Tebing Tinggi City's culinary MSME industry, specifically focusing on the shift from traditional bamboo steamers (klakat) to cost-efficient alternatives. This transition risks eroding product authenticity and long-term customer loyalty. The study empirically analyzes the influence of Country of Origin (COO) and consumer fanaticism on customer loyalty, with lifestyle serving as a mediating variable. Using a descriptive quantitative approach, data were collected from consumers of five specialized dimsum outlets and analyzed via Structural Equation Modeling (SEM-PLS) using SmartPLS 3.8. The findings reveal that while COO and fanaticism positively and significantly influence lifestyle, their direct impact on customer loyalty is insignificant. Instead, the study confirms a full mediation effect, demonstrating that lifestyle is the critical bridge between these factors and loyalty. The novelty of this research lies in recontextualizing the COO variable—traditionally used in global manufacturing—to evaluate the physical attributes of regional culinary artifacts. Practically, the study recommends that MSME actors preserve traditional bamboo steamer elements as a strategic instrument to foster an active urban lifestyle ecosystem, thereby securing long-term consumer loyalty.
Copyright (c) 2026 Sophia Purnama Simanjuntak, Jenny Yulis Sara Azhari, Sarwoto1,Willy Cahyadi, Sarwoto, Willy Cahyadi https://creativecommons.org/licenses/by-sa/4.0
EXPLORATION OF NON-MUSLIM COMMUNITY'S DECISION TO BECOME THIRD PARTY FUND CUSTOMERS AT BANK SUMUT CAPEM SYARIAH PERDAGANGAN: ANALYSIS OF SERVICE QUALITY AND PERCEPTION OF FAIRNESS OF PROFIT SHARING
This study aims to explore the decisions of non-Muslims to become Third Party Fund (DPK) customers at Bank Sumut Capem Syariah Perdagangan, focusing on service quality and perceptions of the fairness of the profit-sharing system. The study employed a descriptive qualitative approach with a case study method. The informants included branch managers, customer service representatives, fund marketers, and non-Muslim customers with sharia savings, current accounts, and time deposits. Data collection techniques included in-depth interviews, field observations, and documentation. Data analysis employed the Miles and Huberman model, which encompasses data reduction, data presentation, conclusion drawing, and verification. The results indicate that the decisions of non-Muslims to become DPK customers at Bank Sumut Capem Syariah Perdagangan are driven by rational and economic considerations. Inclusive, friendly, responsive, and non-discriminatory service quality builds initial customer trust in sharia banks. Furthermore, the profit-sharing system in Mudharabah products is perceived as fair, transparent, and profitable, as profits are aligned with fund management performance. For Wadi'ah products, customers consider competitive administration fees and bonuses attractive added value. Other factors influencing decisions include recommendations between traders and a heterogeneous social environment. Research findings indicate that the principles of fairness, transparency, and service quality are the primary reasons non-Muslims choose DPK products at Bank Sumut Capem Syariah Perdagangan.
Copyright (c) 2026 Ponco Setio Wijaksono, Muhammad Irwan Padli Nasution, Andri Soemitra https://creativecommons.org/licenses/by-sa/4.0
CONSTRUCTION OF THE CONVERGENCE COMMUNICATION MODEL: HARMONIZING SOCIAL AND DIGITAL CAPITAL IN INTERGENERATIONAL AGRICULTURAL COLLABORATION
The global agricultural sector is currently facing a serious threat in the form of a farmer regeneration crisis amid the ambition to achieve sustainable food security. Although Smart Farming technology is available, its adoption rate is hindered 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 qualitative with a Systematic Literature Review approach. The analysis was conducted on various reputable literatures from Scopus, Web of Science, and Sinta databases within the last 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 acceleration of inclusive farmer regeneration, increased resource efficiency based on the green economy, and the strengthening of national food stability through the synergy of resilient intergenerational assets.
Copyright (c) 2026 Agus Kristian, Eko Purwanto https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF THE EFFECT OF NET PROFIT MARGIN, TOTAL ASSET TURNOVER, AND FINANCIAL LEVERAGE ON RETURN ON EQUITY (ROE) IN THE PHARMACEUTICAL INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE
The pharmaceutical industry in Indonesia plays a crucial role in maintaining public health and is a strategic part of the country's economy. This study examines ROE, net profit margin, total asset turnover, and financial leverage in pharmaceutical companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The research data were obtained from secondary sources. Out of a total of 10 pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2016-2024, a sample of 5 companies was selected, with a sample observation of 45 data points. The research results indicate that the classical assumptions have been met. The partial t-test found that net profit margin significantly and positively affects return on equity (ROE) in the pharmaceutical industry listed on the IDX. Total asset turnover significantly and positively affects return on equity (ROE) in the pharmaceutical industry listed on the IDX. However, financial leverage does not significantly affect return on equity (ROE). Net profit margin, total asset turnover, and financial leverage all have a simultaneous effect on ROE (F-test). The adjusted R-square (R2) value is 0.906, or 90.6%, which indicates a significant impact on ROE, while the remaining 9.4% is attributed to other variables that influence ROE.
Copyright (c) 2026 Jelita. S. Srirahayu Situmorang, William, Leami Manao, Nurhani Aviona, Jhon Winfri Sitohang, Nasib https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF EDUCATIONAL CONTENT AND WORD OF MOUTH ON THE DECISION TO PAY ZAKAT WITH TRUST AS A VARIABLE INTERVENING IN THE NATIONAL ZAKAT COLLECTION INSTITUTION BAITULMAAL MUAMALAT
This study aims to analyze the influence of educational content and word of mouth on zakat payment decisions with trust as a mediating variable. The study used the Partial Least Squares approach with 85 respondents. The test results show that educational content has a significant effect on trust with a coefficient value of 0.585 and a direct effect on zakat payment decisions with a coefficient value of 0.448. Word of mouth also has a significant effect on trust with a coefficient value of 0.311 and influences zakat payment decisions with a coefficient value of 0.167. Trust is proven to have a significant influence on zakat payment decisions with a coefficient value of 0.265. The R-Square value for zakat payment decisions is 0.678 while the R-Square value for trust is 0.646 which indicates a strong predictive ability of the model. These findings confirm that educational content and word of mouth have an important role in shaping trust and encouraging muzakki decisions. The implications of the study recommend the need for informative and credible communication strategies to increase trust and zakat participation through formal institutions.
Copyright (c) 2026 Budi Syahputra, Mesra B, Muhammad Dharma Tuah Putra Nasution https://creativecommons.org/licenses/by-sa/4.0
RICE FIELD CONVERSION INTO PALM OIL PLANTATIONS IN TINOKKAH VILLAGE, SIPISPIS, SERDANG BEDAGAI REGENCY
Rice remains the staple food of most Indonesian households, yet the sustainability of domestic rice production is increasingly threatened by the conversion of paddy fields into oil palm plantations. This study analyses the factors influencing the percentage of paddy field converted into oil palm plantations in Tinokkah Village, Sipispis Subdistrict, Serdang Bedagai Regency, North Sumatra. Using a census of 29 farmers who had converted part or all of their paddy fields between 2019 and 2025, primary data on sociodemographic, farming, and economic characteristics were collected and analysed using descriptive statistics and a Tobit regression model, with the percentage of converted land (0–100%) as the censored dependent variable. The results show that farmers converted a large share of their land, averaging 80.67%, with conversions concentrated after 2022. The Tobit estimation indicates that rice production cost before conversion has a negative and statistically significant effect on the percentage of converted land (p < 0.01), whereas rice farming income and farming experience are not significant. These findings reveal a trade-off between household economic rationality and local food sustainability, implying that maintaining paddy fields requires both regulatory control over land conversion and economic incentives that keep rice farming viable for smallholders.
Copyright (c) 2026 Lily Fauzia, Dian Pebriyani, Yose Helen Br Damanik, Mozard Bahauddin Darus, Siti Khadijah Hidayati Nasution https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF PSYCHOLOGICAL CAPITAL IN SHAPING ENTREPRENEURIAL MINDSETS AND ENCOURAGING INNOVATION ORIENTATION AND BUSINESS RESILIENCE IN MSMES
This study aims to analyze the influence of Psychological Capital on Entrepreneurial Mindset and its impact on Innovation Orientation and Business Resilience in Micro, Small, and Medium Enterprises (MSMEs). This study uses a quantitative approach with the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method using SmartPLS software. The results show that Psychological Capital has a positive and significant influence on Entrepreneurial Mindset as well as Innovation Orientation and Business Resilience. However, Entrepreneurial Mindset does not have a significant direct effect on Innovation Orientation and Business Resilience. Nevertheless, Entrepreneurial Mindset is proven to have a role as a mediating variable in the relationship between Psychological Capital and Innovation Orientation and Business Resilience. This finding confirms that increasing innovation and business resilience in MSMEs is not only directly influenced by psychological capital, but also through the formation of a strong entrepreneurial mindset. Therefore, strengthening the psychological aspects of MSMEs is an important factor in increasing business competitiveness and sustainability.
Copyright (c) 2026 Frederick Rudy Sentosa Rajagukguk, Indra Welly Arifin, Hastuti Handayani Harahap https://creativecommons.org/licenses/by-sa/4.0
HUMAN CENTRIC DIGITAL TRANSFORMATION IN SMES: THE ROLE OF DIGITAL COMPETENCE , EMPOWERMENT PSYCHOLOGY AND LEADERSHIP TO WORKFORCE ADAPTABILITY
Digital transformation demands improvement adaptability power work , especially in business small and medium enterprises (SMEs) that have limitations source power . Research This aim test influence digital competence and empowerment psychological to adaptability employees , with consider role moderation characteristics owner business . Using approach quantitative explanatory , data obtained of 334 respondents from the SME sector culinary and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The results show that digital competence and empowerment psychological influential positive significant to adaptability , with empowerment psychological as the most dominant determinant . In addition , the characteristics owner proven strengthen second connection the findings . This confirm that adaptability power Work No only determined by capability technical , but also by conditions psychological and contextual leadership . Research This contribute with integrate dynamic capability perspective , Self-Determination Theory, and deep leadership explain adaptability in the context of SMEs, as well as expand human-centric approach in studies digital transformation.
Copyright (c) 2026 Ahyani Ridzky Ramadhan, Irsan Tricahyadinata, Wirasmi Wardhani https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF LEGAL COMPLIANCE OF HUMAN RESOURCE POLICIES AND THE IMPLEMENTATION OF CORPORATE GOVERNANCE ON EMPLOYEE PERFORMANCE: THE ROLE OF JOB SATISFACTION AND K3 LEGAL ASSURANCE AS MEDIATION VARIABLES (A Study of PT. Trio Kencana, Parigi Mouton
This study aims to analyze and prove the influence of legal compliance of human resource policies and the implementation of good corporate governance on employee performance, as well as to test the role of job satisfaction and legal guarantees of Occupational Safety and Health (K3) as mediating variables. The background of the study is based on the phenomenon of the continued inconsistency of internal policy implementation with laws and regulations, as well as the weak application of governance principles which result in performance fluctuations and the risk of legal disputes in mining companies. This study was conducted at PT. Trio Kencana, a large-scale gold mining company operating in Parigi Moutong Regency, Central Sulawesi, with a total of 500 permanent employees as respondents. The research method uses a quantitative approach with an explanatory research design. The data analysis techniques used are descriptive analysis, classical assumption tests, multiple linear regression analysis, and path analysis with the help of IBM SPSS Statistics 25 software. The results of the study prove that: (1) Legal compliance of human resource policies and the implementation of corporate governance have a positive and significant effect on job satisfaction and legal guarantees of K3; (2) Legal compliance of human resource policies and the implementation of corporate governance have a positive and significant effect on employee performance; (3) Job satisfaction and legal assurance of OHS have a positive and significant effect on employee performance; and (4) Job satisfaction and legal assurance of OHS have been proven to be able to partially and significantly mediate the effect of legal compliance of human resource policies and the implementation of corporate governance on employee performance. These findings confirm that the legal aspect is not merely a formality, but rather a strategic business instrument. This study concludes that improving employee performance and business sustainability can only be achieved if the company aligns all management policies with applicable legal provisions, implements transparent governance, and guarantees legal certainty for employee safety and welfare. The results of this study provide theoretical contributions to the development of business and management law, as well as practical recommendations for mining company management in designing policies based on legal compliance and labor protection.
Copyright (c) 2026 M.Amsyahar, Alamsyah, Nur Indah, Astri Aryanti Amsyahar https://creativecommons.org/licenses/by-sa/4.0
AN EVALUATIVE STUDY OF THE MILLENNIAL FARMERS CAPACITY DEVELOPMENT PROGRAM BY CV PENDAWA KENCANA MULTIFARM USING THE CIPPO MODEL
The agricultural sector plays a strategic role in national development, particularly in ensuring food security and supporting economic sustainability. However, Indonesia is currently facing a decline in the number of agricultural actors and a regeneration crisis among farmers, especially in the younger generation. In response to this issue, various capacity-building programs for millennial farmers have been implemented, including the program conducted by CV Pendawa Kencana Multifarm. This study aims to evaluate the effectiveness of the millennial farmer capacity development program using the CIPPO evaluation model (Context, Input, Process, Product, Outcome). This research employed a descriptive quantitative approach involving 42 millennial farmer respondents selected through proportional random sampling using the Slovin formula. Data were collected using questionnaires based on a 1–5 Likert scale and analyzed using descriptive statistics and the Program Effectiveness Index (PEI) to measure each CIPPO component. The results show that the program is categorized as effective, with an overall IEP score of 86.87%. Each component also falls within the effective category, with scores of 85.19% for Context, 87.62% for Input, 88.24% for Process, 87.81% for Product, and 85.48% for Outcome. The highest effectiveness was found in the Process component, indicating strong participant engagement and effective implementation of participatory, practice-based learning. Meanwhile, the Context component recorded the lowest score, suggesting the need for improved alignment between program design and participants’ specific needs. Overall, the program has proven effective in improving participants’ knowledge, skills, and farming capacity, as well as contributing to behavioral change and farming sustainability. However, further refinement is needed in the planning stage to enhance contextual accuracy and long-term impact.
Copyright (c) 2026 Rena Suryaningsih, R Hermawan, Sukadi https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF AUDIT TENURE, COMPANY SIZE, AUDIT ROTATION, AND PROFITABILITY ON GOING CONCERN AUDIT OPINION IN REAL ESTATE AND PROPERTY SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2024
The purpose of this study is to analyze and determine the effect of Audit Tenure, Company Size, Audit Rotation, and Profitability on Going Concern Audit Opinions in Sub Companies in the Real Estate and Property Sub-Sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research method used in this study is a quantitative research method. The population in this study consists of Property and Real Estate Sub-Sector companies listed on the IDX during the 2021–2024 period, and the sample used in this study is 100 samples. The research results indicate that audit tenure does not affect the going concern audit opinion. Company size has a positive effect on the going concern audit opinion. Audit rotation does not affect the going concern audit opinion. Profitability does not affect the going concern audit opinion. However, audit tenure, company size, audit rotation, and profitability simultaneously have an effect on the going concern audit opinion.
Copyright (c) 2026 Winnie Trecia, Hottua Samosir, Audris Lrticia, Felicia, Margaretha, Elfina Okto Posmaida Damanik https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF l SECURITIES lAND THE AMOUNT OF MONEY IN CIRCULATION ON ECONOMIC GROWTH IN INDONESIA
This study was conducted to examine the influence of financial instruments in the form of bonds and sukuk, as well as the circulation of money in the economy, on the level regarding indonesia’s economic growth. This research utilized secondary data with an observation period of 23 years, namely the period 2002–2024. Data regarding economic growth determined by gross domestic product (GDP) is obtained from the World Bank, while information related to bonds and sukuk was derived from data provided by the financial services authority. Data on the amount of money in circulation was acquired from the Central Statistics Agency. Multiple linear regression was the analytical method used in this study to ascertain how much the independent variables affected Indonesia's economic growth. The results of the study demonstrate that bonds, sukuk, and the quantity of money in circulation all significantly and favorably affect economic growth. Additionally, it has been demonstrated that these three factors taken together have a major impact on boosting national economic growth. Increases in the value of bonds, sukuk, and money in circulation can boost economic activity and bolster Indonesia's economic growth, according to this criterion.
Copyright (c) 2026 Sulaikha Amanda Putri, Syarifah Syafira https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF PRICE PERCEPTION, WORD OF MOUTH AND CUSTOMER EXPERIENCE ON CUSTOMER SATISFACTION AT BAMBU UNGU RESTO
The F&B business is one of the most popular businesses among various segments of society, from the lower to the upper classes. This is because food and beverages are among the primary human needs. Increasingly fierce competition in the culinary industry requires businesses to understand the factors that influence customer satisfaction in order to maintain customer loyalty. This study aims to analyze the influence of price perception, word of mouth, and customer experience on customer satisfaction at Bambu Ungu Resto. The method used was a quantitative approach, with data collection techniques through the distribution of questionnaires to 120 respondents, who are Bambu Ungu Resto customers. Data were analyzed using statistical tests including t-tests and simultaneous tests. The results showed that partially, price perception had no significant effect on customer satisfaction, while word of mouth and customer experience had a positive and significant effect on customer satisfaction. Simultaneously, price perception, word of mouth, and customer experience had a positive and significant effect on customer satisfaction. These findings indicate that customer satisfaction is more influenced by perceived experience and recommendations from other consumers than by price.
Copyright (c) 2026 Jihan Nabila, Ari Prabowo https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF PATIENT EXPERIENCE BASED ON PATIENT-REPORTED EXPERIENCE MEASURES (PREMS) ON PATIENT VISITS MEDIATED BY PATIENT SATISFACTION IN THE EMERGENCY DEPARTMENT OF RSHPD
The stagnation of patient visits in the Emergency Department of RSHPD may be influenced by patient experience and satisfaction with healthcare services. This study aims to analyze the influence of patient experience based on Patient-Reported Experience Measures (PREMs) on patient visits mediated by patient satisfaction. A quantitative survey design is used involving 341 respondents who visit the emergency department from January to March 2026. Data are collected using an electronic questionnaire integrated with the Hospital Management Information System (SIMRS) and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The results show that patient experience based on PREMs significantly influences patient visits and patient satisfaction. Patient satisfaction also has a significant positive effect on patient visits. Furthermore, patient satisfaction mediates the relationship between patient experience based on PREMs and patient visits. This study indicates that positive patient experience and higher patient satisfaction may increase patient visits to emergency department services. Therefore, hospitals should continuously improve service quality and patient-centered care to enhance patient experience and patient satisfaction.
Copyright (c) 2026 Petricia, Hery Winoto TJ https://creativecommons.org/licenses/by-sa/4.0
STRENGTHENING INTEGRATED ENVIRONMENTAL POLICIES THROUGH A GREEN AND CIRCULAR ECONOMY APPROACH TO ENCOURAGE MSME EMPOWERMENT AND POVERTY ALLEVIATION
This study aims to analyze the influence of integrated environmental policies through a green and circular economy approach in encouraging MSME empowerment and poverty alleviation. The research approach used is mixed methods, namely a combination of quantitative and qualitative methods. Quantitative data were analyzed using Partial Least Squares (PLS-SEM), while qualitative data were obtained through in-depth interviews and field observations. The results of the quantitative study indicate that integrated environmental policies have a significant effect on the green and circular economy, with a T-statistic of 4.663 and P-values ​​of 0.000. The green and circular economy also has a significant effect on MSME empowerment and poverty alleviation with a T-statistic of 4.762 and P-values ​​of 0.000. In addition, integrated environmental policies also have a direct effect on MSME empowerment and poverty alleviation, and are proven to have an indirect effect through the mediating variable of the green and circular economy. The research model shows an R-square value of 0.677 for the green and circular economy variable and 0.848 for the MSME empowerment and poverty alleviation variable, which indicates a strong explanatory power of the model. Qualitative results indicate that the implementation of a green and circular economy in MSMEs is still in the transition phase, with positive impacts in the form of business efficiency, increased revenue, and expanded market access. However, obstacles remain, including limited capital, low environmental literacy, and limited access to technology. Nevertheless, significant opportunities exist through government policy support, green financing, and MSME digitalization.
Copyright (c) 2026 Hastuti Handayani Harahap, Frederick Rudy Sentosa Rajagukguk, Indra Welly Arifin https://creativecommons.org/licenses/by-sa/4.0
COLLABORATIVE WORK ENVIRONMENT AND INNOVATIVE WORK BEHAVIOR: THE ROLES OF PSYCHOLOGICAL SAFETY AND KNOWLEDGE SHARING
Innovative work behavior is increasingly positioned as a source of excellence for public sector organizations amid service complexity and increasing demands for adaptation. However, the global literature does not fully explain the mechanisms by which collaborative work environments translate into employee innovation in formal, hierarchical technical bureaucracies. This study aims to analyze the influence of collaborative work environments on innovative work behavior through psychological safety and knowledge sharing among employees of the Public Works Department of the Kutai Kartanegara Regency. The study used a quantitative approach with an explanatory survey design on 174 respondents selected through proportionate stratified random sampling and analyzed using PLS-SEM. The findings indicate that collaborative work environments enhance innovative work behavior both directly and through two parallel mediation pathways: psychological safety and knowledge sharing. The theoretical contribution of this study lies in the integration of social exchange theory, psychological safety theory, and the knowledge-based view in explaining employee innovation in technical public organizations, while its practical implications emphasize the importance of cross-disciplinary work design, a culture of safe voice, and knowledge-sharing systems. The main novelty of this study lies in the parallel mediation model that simultaneously tests the psychological and epistemic pathways in the context of public sector technical bureaucracies.
Copyright (c) 2026 Syahril, Siti Maria, Ariesta Heksarini https://creativecommons.org/licenses/by-sa/4.0
HUMAN-CENTRIC DIGITAL TRANSFORMATION IN SMES: THE ROLE OF DIGITAL COMPETENCE , EMPOWERMENT PSYCHOLOGY AND LEADERSHIP TO WORKFORCE ADAPTABILITY
COST EFFECTIVE APPROACH: OPTIMAL CONTROL APPLICATION IN NARCOTICS ABUSE MODEL BY INVOLVING THE NUMBER OF DEATHS
Narcotics abuse represents a critical global public health challenge requiring strategic intervention through prevention and treatment mechanisms. This study addresses a significant gap in existing mathematical models of narcotics abuse by incorporating mortality as an explicit variable. While the foundational LH (Light user–Heavy user) model has been instrumental in understanding drug abuse dynamics, it fails to account for the substantial mortality burden associated with narcotics abuse. This research develops an extended LHD (Light user–Heavy user–Death) model by adding a death state to the original LH framework. The model is calibrated using data from Indonesia's National Narcotics Agency (BNN) through parameter selection that approximates observed trends. Optimal control theory is applied to minimize prevention and treatment budgets while maximizing intervention effectiveness. Simulations were conducted under three budget scenarios: unrestricted, restricted (Rp 735 billion based on 2014 allocation), and balanced (fifty–fifty allocation). Results demonstrate that prevention strategies dominate under unrestricted budget conditions, achieving a 78.8% reduction in light users, while treatment interventions become more prominent under budget constraints, with optimal resource allocation varying significantly across scenarios. The findings provide empirical evidence for evidence-based policy formulation in narcotics control programs and contribute methodologically to the field of mathematical epidemiology by explicitly modeling mortality dynamics in substance abuse.
Copyright (c) 2026 Thaibil Anwar, Eka Nurmala, Wahyudi, Sanusi, Sultan, Muhammad David https://creativecommons.org/licenses/by-sa/4.0
THE PRINCIPAL'S STRATEGY IN DEVELOPING EXTRACURRICULAR ACTIVITIES AT MTS TERPADU BERKAH PALANGKA RAYA
The strategy of the madrasah principal at MTs Terpadu Berkah Palangka Raya in developing extracurricular activities with the main aim of fostering holistic student development, through extracurricular activities, it is necessary to make commitment efforts that consider the positive and negative impacts. This study aims to describe how the strategy for developing extracurricular activities at MTs Terpadu Berkah Palangka Raya. This study uses a descriptive qualitative method using data sources taken from three informants through in-depth interviews selected using purposive sampling techniques , the informants selected are the Madrasah Principal, Extracurricular Teacher, and Students participating in extracurricular activities at MTs Terpadu Berkah. All interview results were then analyzed using data reduction techniques, data presentation, and conclusion drawing. The results of the analysis in this study are: 1) Extracurricular activities at MTs Terpadu Berkah consist of 2 types of groups, namely 5 mandatory extracurriculars and 4 electives with a vision, mission and objectives that are closely related to the Qur'an. 2) The strategy for developing extracurricular activities at MTs Terpadu Berkah Palangka Raya consists of 3 steps, namely Strategy Formulation by forming a vision, mission and objectives. The principal uses SWOT analysis steps to find opportunities, threats, strengths and weaknesses. Followed by Strategy Implementation, namely forming an extracurricular organizational structure. Ending with Strategy Control in developing extracurricular activities at school, namely by setting standards, providing performance recognition, making work comparisons with work standards, and taking corrective actions that can be seen from weekly and monthly accountability reports, as well as attendance lists for each activity, both weekly and monthly.
Copyright (c) 2026 Bambang, Musyarafah, Rio Irawan https://creativecommons.org/licenses/by-sa/4.0
TRANSFORMATION OF PUBLIC SERVANTS THROUGH THE USE OF LOCAL GOVERNMENT INFORMATION SYSTEM APPLICATIONS AT THE BAUBAU CITY DPRD SECRETARIAT OFFICE
This study investigates the transformation of public services through the implementation of the Regional Development Planning Information System (SIPD) application at the Secretariat of the Regional People's Representative Council (DPRD) of Baubau City. Preliminary findings suggest that the adoption of SIPD has driven a shift towards more digital, efficient, and transparent administrative processes, supported by the availability of technology infrastructure, improved human resource competencies, and data security effectiveness. However, realizing the full potential of SIPD for the optimization of public services requires continuous strengthening of these three crucial aspects. Inadequate technological infrastructure, human resource competency gaps, and hybrid data management are critical areas of intervention to ensure the sustainability of digital transformation. The implications of this study confirm the need for technological infrastructure updates, adaptive training programs, and comprehensive integration of data management systems to strengthen security and efficiency. Further studies are recommended to quantify the impact of this transformation as well as explore innovative strategies for hybrid legislative data management to identify best practices and improve comprehensive security.
Copyright (c) 2026 La Didi, Rahmawati, Samsina https://creativecommons.org/licenses/by-sa/4.0
COLLABORATION MANAGEMENT STRATEGIES IN IMPROVING THE PERFORMANCE OF MSMEs AT MAWARIDUSSALAM MICRO WAQF BANK
This study employs a descriptive qualitative research method. The qualitative data were analyzed using NVivo 12 software. On the MSME collaboration side, the analysis results indicate several important indicators that support the success of collaboration management, namely goal alignment, knowledge sharing, long-term commitment, effective communication, risk and reward sharing, as well as trust and transparency. Goal alignment serves as the foundation for establishing focused cooperation among MSME actors and supporting institutions. In addition, knowledge sharing helps MSME actors gain new insights related to business development, management, and marketing strategies. Long-term commitment and effective communication are essential factors in maintaining sustainable collaboration, ensuring that cooperative relationships function optimally. Furthermore, trust, transparency, and fair distribution of risks and benefits strengthen relationships among stakeholders involved in MSME development. Regarding MSME performance, the mind map analysis shows that performance improvement can be observed through several indicators, including profit growth, capital growth, market or marketing growth, sales growth, and workforce growth. Keywords: Collaboration Management, Performance, MSMEs.
Copyright (c) 2026 Toni Hidayat, Ratna Sari Dewi, Yayuk Yuliana, Indra Fauzi, Muhammad Radiansyah https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF COMPENSATION AND WORK DISCIPLINE ON WORK PRODUCTIVITY: THE MEDIATING ROLE OF EMPLOYEE PERFORMANCE AT PT BANK ACEH SYARIAH MAIN BRANCH OFFICE, BANDA ACEH
This study examines the effects of compensation and work discipline on work productivity through employee performance at PT Bank Aceh Syariah Main Branch Office, Banda Aceh. Using a quantitative survey approach, data were collected from 153 permanent employees selected from a population of 251 employees. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that compensation and work discipline have positive and significant effects on both employee performance and work productivity. Employee performance also positively influences work productivity and partially mediates the relationships between compensation, work discipline, and work productivity. Work discipline emerged as the strongest predictor of employee performance, while employee performance was identified as the most influential determinant of work productivity. These findings highlight the importance of strengthening compensation systems and promoting work discipline to enhance employee performance and sustain organizational productivity in the Islamic banking sector.
Copyright (c) 2026 Khalid Malvi, Kurnia Asni, Irwan Safwadi, Fitria https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF WORK COMPETENCY, WORK ENVIRONMENT AND JOB SATISFACTION ON THE PERFORMANCE OF EMPLOYEES OF THE LEGAL BUREAU OF THE REGIONAL SECRETARIAT OF NORTH SUMATRA PROVINCE
Legal Bureau of the Regional Secretariat of North Sumatra Province, A government unit office functions as the main support unit in local government legal affairs, The establishment of this bureau began with the need to handle various legal issues related to local government policies, including the preparation of regional regulations, providing legal opinions, and government defense in legal cases. The total population in this study was 45 employees from the Legal Bureau of the North Sumatra Governor's Office, and saturated samples were used to analyze the results. The results showed that work competence influenced the results of 0.002<0.05 The estimated tvalue of 3.284 shows this, exceeding the critical value of 2.021. Positively and significantly employee performance, the work environment influences the results of 0.026<0.05 indicating that the work environment influences several aspects of employee performance. As evidence, note the calculated tvalue of 2.302>ttable 2.021. positively and significantly employee performance, as well as job satisfaction influences The pvalue of 0.003<0.05 indicates that job satisfaction influences employee performance. The fact that the predicted tvalue of 3.143 exceeds the ttable value of 2.021 positively and significantly affects employee performance. Overall, Job Competence, Work Environment, and Job Satisfaction have a positive and significant influence on Employee Performance.
Copyright (c) 2026 M. Rizki, Feni Tiona Br Simangunsong, Goval Sunici Conan Sinaga, Lina, Tri Siwi Agustina https://creativecommons.org/licenses/by-sa/4.0
AN INTEGRATIVE MODEL OF FINANCIAL DECISION MAKING: THE MEDIATING ROLE OF FINANCIAL MANAGEMENT BEHAVIOR BETWEEN RISK PERCEPTION AND FINANCIAL ATTITUDE
Financial decision-making in public organizations is complex because of accountability pressures and environmental uncertainty. This study aimed to examine the influence of risk perception and financial attitude on financial decisions, with financial management behavior as a mediator. A quantitative approach was used with an explanatory design and structural equation modeling–partial least squares analysis on data from regional government organization employees. The results indicate that risk perception and financial attitude have significant positive effects on financial management behavior and financial decisions. Financial management behavior is proven to be the strongest determinant and partial mediator, linking psychological factors to financial decisions. These findings confirm that financial decisions are influenced not only by cognitive evaluations but also by concrete management behavior. The research contribution lies in the integration of the behavioral finance approach and the theory of planned behavior in the public sector context. Practical implications emphasize the importance of strengthening financial management behavior to improve the quality of rational and accountable decisions.
Copyright (c) 2026 Nilawati, Felisitas Defung, Wirasmi Wardhani https://creativecommons.org/licenses/by-sa/4.0
EFFECTIVENESS OF NON-CASH MOTOR VEHICLE TAX PAYMENTS AT REGIONAL TECHNICAL SERVICE UNITS (UPTD) AT THE BITUNG REGIONAL REVENUE AGENCY
The purpose of this study was to analyze the effectiveness of cashless Motor Vehicle Tax (PKB) payments at the Regional Technical Service Unit (UPTD) in Bitung. The method used was a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Effectiveness was measured based on eight indicators: clarity of objectives, clarity of strategy, policy analysis process, thorough planning, appropriate program development, availability of infrastructure, effective and efficient implementation, and monitoring and control systems. The research results showed that seven indicators were met: taxpayers understood the policy's objectives and strategies, planning and programs were well-developed, digital infrastructure was adequate, and the monitoring system was running periodically. However, one indicator, namely effective and efficient implementation, was not met due to ongoing challenges such as banking network disruptions and application errors . Therefore, the non-cash vehicle tax (PKB) payment policy at the Bitung Technical Implementation Unit (UPTD) was declared conceptually effective but technically suboptimal.
Copyright (c) 2026 Febrilly Indra Panelewen, Recky H. E. Sendouw, Meidy S. S. Kantohe https://creativecommons.org/licenses/by-sa/4.0
IMPROVING MANAGED SECURITY SERVICE ADOPTION THROUGH GO-TO-MARKET STRATEGY TRANSFORMATION: A CASE STUDY OF SQURA CYBERSEC
Indonesia’s cybersecurity industry continues to experience rapid growth driven by digital transformation, cloud adoption, increasing cyber threats, and stronger cybersecurity regulations. However, cybersecurity providers continue to face challenges in accelerating Managed Security Service Provider (MSSP) adoption and achieving sustainable recurring revenue growth. This study aims to analyze the internal and external factors influencing MSSP adoption and formulate strategic recommendations to improve the cybersecurity Go-To-Market (GTM) strategy of SQURA Cybersec at PT Aplikanusa Lintasarta. A qualitative case study approach was taken, involving semi-structured interviews with internal stakeholders, enterprise customers and cybersecurity technology principals. The collected data were analysed using thematic coding and interpreted using PESTEL Analysis, Porter’s Five Forces, VRIO Analysis, SWOT Analysis, TOWS Matrix, Segmentation–Targeting-positioning (STP) and 7P Marketing Mix framework. The findings show the key challenge, not the lack of cybersecurity capability but how to convert operational capability into sustainable market differentiation and scalable execution. The study identifies major barriers to MSSP adoption as principal dependence, fractured commercial communication, inconsistent service packaging and poor operational coordination. To tackle these challenges, we propose four strategic directions to reinforce market positioning, enhance service integration, fortify proprietary capability development and introduce a more disciplined operating model to support the growth of recurring revenue.
Copyright (c) 2026 Imam Rizky Hambali, Utomo Sarjono Putro https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF INDEPENDENT COMMISSIONERS, BOARD OF DIRECTORS SIZE, AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING (A Study Of Manufacturing Companies In The Industrial Sector Listed On The Indonesian Stock Exchange For The 2020–2023 Period)
This study examines the role of Independent Commissioners, Board of Directors Size, and Audit Opinion in influencing the timeliness of financial reporting. Using a quantitative approach with panel data regression, secondary data from corporate financial statements were analyzed. Model selection through the Chow, Hausman, and Lagrange Multiplier tests indicated the Common Effect Model (CEM) as the most suitable. The findings show that, both individually and simultaneously, the three governance variables do not significantly affect reporting timeliness. The limited explanatory power of the model suggests that other factors outside governance mechanisms play a more dominant role. These results highlight the need for broader investigation into determinants of timely financial disclosure, particularly in emerging market contexts.
Copyright (c) 2026 Mardiaton Khabib, Rifzan Fikra, Asy-Syura, Cut Putri Mellita Sari, Zulfan https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF THE EFFECT OF HIGH FREQUENCY TRADING ON THE STABILITY OF THE INDONESIAN STOCK EXCHANGE: A CASE STUDY OF THE IHSG TRADING HALT IN JANUARY 2026
The composite stock price index (IHSG) is used as a benchmark for investment, monitoring the fluctuations in stock prices. Generally, the Jakarta Composite Index (JCI) serves as a benchmark for capital market activity, serving as an indicator for assessing market movements. The JCI is an index on the Indonesia Stock Exchange that is highly regarded by investors when considering investments. This is because the JCI is the primary indicator of the performance of both the common and preferred stock exchanges. The JCI calculation component combines all types of stocks listed on the IDX, with the JCI having the highest value compared to other indices in Indonesia. JCI movements can be used as a consideration when investors make decisions about whether to buy, hold, or sell their shares. Some argue that increased liquidity and market efficiency can also contribute to lower trading costs for small investors. The primary cost for mutual funds comes from the spread between the buy and sell prices. This cost can be reduced by HFT activity, which narrows and reduces the final price of a security. HFT traders are able to break these large transactions into many smaller ones to mitigate the impact of large buy or sell orders.
Copyright (c) 2026 Eruandi Dorasi Samosir, Irsad Lubis https://creativecommons.org/licenses/by-sa/4.0
DYNAMICS OF THE GROWTH-GENDER NEXUS IN INDONESIA: A CAUSALITY APPROACH AND MACROECONOMIC LAG EFFECTS ON THE GENDER DEVELOPMENT INDEX
This study aims to analyze the dynamics of the growth-gender nexus in Indonesia by examining the relationship between economic growth, macroeconomic indicators, and the Gender Development Index. This study uses a quantitative approach with annual time series data from Indonesia for the period 2010–2025. The dependent variable in this study is the Gender Development Index, while the independent variables include real GDP growth, inflation, the Open Unemployment Rate, and the poverty rate. The analysis method used is the Autoregressive Distributed Lag (ARDL), followed by diagnostic tests and Granger causality tests. The best model selected is ARDL (1,0,0,1,1). The estimation results show that GDP growth has a positive influence on the Gender Development Index, but it is not yet significant at the 5% level. Inflation, unemployment, and poverty also do not have a significant effect on the Gender Development Index. The Bounds Test results indicate that there is no long-term relationship between variables because the F-statistic value of 1.905563 is smaller than the lower bound value. Therefore, the model was not continued to the Error Correction Model. The Granger causality test also showed no causal relationship between GDP growth and the Gender Development Index. However, a one-way causality was found between the Gender Development Index and poverty. This finding suggests that Indonesia's economic growth has not automatically strengthened gender development. Gender development needs to be strengthened through more direct and specific policies, rather than relying solely on macroeconomic growth.
Copyright (c) 2026 Mhd. Arief Rizky https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF DISTRIBUTION CHANNELS, PRODUCT AVAILABILITY, AND PRICE ON PURCHASING DECISIONS AT THE APONG CRICKET FARMING BUSINESS IN TEBING TINGGI CITY
Increasingly intense business competition requires entrepreneurs to thoroughly understand the factors that drive consumers to make purchasing decisions. This study aimed to determine the extent to which distribution channels, product availability, and price influence consumer purchasing decisions at the Apong Cricket Farming Business in Tebing Tinggi City. A total of 96 respondents were involved in this research through an incidental sampling technique, with data collected via questionnaires and analyzed using multiple linear regression on SPSS version 25.In terms of individual influence, distribution channels and price proved to be significant, with significance values of 0.002 and 0.000, respectively, whereas product availability did not show a significant effect, with a value of 0.378. When tested simultaneously, the three variables collectively proved to significantly influence purchasing decisions, yielding a calculated F-value of 26.277 and a significance level of 0.000. Furthermore, the Adjusted R Square value of 0.444 implies that 44.4% of the variance in purchasing decisions can be explained by the three variables in this model. These results indicate that price stability and distribution effectiveness are the two main factors that micro-agribusiness entrepreneurs must consider when designing well-targeted marketing strategies.
Copyright (c) 2026 Angge Lya, Aprilia Jennifer Lie, Rodi Syafrizal, Willy Cahyadi https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF FACTORS THAT INFLUENCE CUSTOMER LOYALTY IN WAPRES COFFEE
This study aims to analyze the factors that influence customer loyalty at Wapres Coffee, focusing on Generation Z customers. The factors studied include product quality, service quality, price, and cafe atmosphere. This study uses a quantitative approach with a survey method. The research sample consisted of 100 respondents selected using a purposive sampling technique, with the criteria of having made at least two purchases and being among Generation Z. Data collection was carried out through a structured questionnaire with a 5-point Likert scale. Data analysis used Structural Equation Modeling based on Partial Least Square (PLS) with the help of SmartPLS 3.0. The results showed that product quality (t = 2.429; p = 0.015) and cafe atmosphere (t = 2.108; p = 0.036) had a positive and significant effect on customer loyalty. Conversely, service quality (t = 0.996; p = 0.320) and price (t = 1.226; p = 0.221) were not proven to have a significant effect on customer loyalty. Product quality is the most dominant factor in shaping customer loyalty, with a path coefficient of 0.351. An R-squared value of 0.727 indicates that the four independent variables can explain 72.7% of the variation in customer loyalty. This study confirms that consistent product quality and a comfortable cafe atmosphere are key to building and maintaining Generation Z customer loyalty at Wapres Coffee.
Copyright (c) 2026 Febrian Reinaldy Siahaan, Junfrian Hangoluan Lumban gaol, Eka Mayastika Sinaga, Imelda Mardayanti https://creativecommons.org/licenses/by-sa/4.0
5S IMPROVEMENT PRINCIPLES AND CONTINUOUS IMPROVEMENT IN KAIZEN IN EDUCATIONAL INSTITUTIONS
The implementation of 5S and Kaizen principles in the school environment is one effort to create a culture of discipline, cleanliness, orderliness, and continuous improvement orientation. The 5S principles consisting of Seiri (Sorting), Seiton (Organizing), Seiso (Cleaning), Seiketsu (Maintenance/Standardization), and Shitsuke (Diligence/Discipline) can be applied in the management of classrooms, libraries, laboratories, and the school environment in general in order to create a comfortable and conducive learning atmosphere. Meanwhile, Kaizen emphasizes the importance of continuous improvement involving all school members, including teachers, students, and educational staff, in improving the quality of learning and school governance. This paper aims to explain the implementation of 5S and Kaizen principles in the school environment and their impact on discipline, cleanliness, and the effectiveness of teaching and learning activities. The method used in writing this paper is a literature study by collecting various sources from books, journals, and relevant scientific articles. The discussion results show that the implementation of 5S is able to increase students’ awareness of the importance of maintaining cleanliness and neatness in the school environment, while Kaizen encourages the creation of a culture of evaluation and continuous improvement in the educational process. Thus, the implementation of 5S and Kaizen principles can support the creation of a more comfortable, productive, and high-quality school environment.
Copyright (c) 2026 Rita Afrina, Saifuddin, Jamaluddin https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PROMOTION, BRAND IMAGE AND SERVICE QUALITY ON CUSTOMER LOYALTY AT KENTUCKY FRIED'S FAST FOOD RESTAURANT CHICKEN (KFC) IN LHOKSEUMAWE CITY
This study aims to analyze the effect of Promotion, Brand Image, and Service Quality on Customer Loyalty at Kentucky Fried Chicken (KFC) fast-food restaurant in Lhokseumawe City. Customer loyalty is an important factor in maintaining business sustainability amid increasingly intense competition in the fast-food industry. Companies are required to implement effective marketing strategies and provide high-quality services in order to retain customers and enhance competitiveness. This research employed a quantitative approach using a survey method. The population of this study consisted of KFC customers in Lhokseumawe City. The sample comprised 120 respondents selected through purposive sampling, with the criterion that respondents had made purchases more than once. Data were collected through questionnaires developed based on the indicators of each research variable. The data were then analyzed using multiple linear regression analysis with the assistance of SPSS software. The results show that partially, service quality has a positive and significant effect on customer loyalty. This indicates that better service quality leads to higher customer loyalty. Meanwhile, promotion and brand image do not have a significant effect on customer loyalty in Lhokseumawe City. Simultaneously, promotion, brand image, and service quality collectively influence customer loyalty. The findings of this study are expected to provide valuable insights for KFC management in formulating more effective marketing strategies to improve customer loyalty.
Copyright (c) 2026 Wahyu Syahputra, Hamdiah, Adnan, Rusydi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF FINANCIAL DISTRESS, LEVERAGE AND CAPITAL INTENSITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE
This study aims to analyze and determine the effect of Financial Distress, Leverage, and Capital Intensity on Tax Avoidance with Firm Size as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. This research uses a quantitative research method. The population in this study consists of all property and real estate companies listed on the Indonesia Stock Exchange, totaling 92 companies. The sample in this study comprises 18 companies with 108 observations during the research period. The data used are secondary, obtained from published company financial statements. Data collection was conducted through a documentation study. The data analysis methods used include descriptive statistics, panel data regression analysis, classical assumption tests, coefficient of determination (R²), partial significance tests (t-tests), and Moderated Regression Analysis (MRA) using Eviews software. The results of this study indicate that Financial Distress has no significant effect on Tax Avoidance; Leverage has no significant effect on Tax Avoidance; and Capital Intensity has a positive and significant effect on Tax Avoidance. Firm size does not moderate the effect of financial distress on tax avoidance. However, firm size does not moderate the effect of leverage and capital intensity on tax avoidance.
Copyright (c) 2026 Wibisono, Erlina, Abdillah Arif Nasution https://creativecommons.org/licenses/by-sa/4.0