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 SUSTAINABLE PROPERTY BUSINESS DEVELOPMENT STRATEGY IN NORTH SUMATRA REGION AT PT. XYZ
This study aims to analyse the sustainable property business development strategy implemented by PT XYZ in North Sumatra, identify supporting and inhibiting factors, and formulate strategic recommendations to enhance the company's competitiveness. This research adopts a qualitative approach, using a case study and SWOT analysis as the main analytical frameworks. Data were collected through direct observation, in-depth interviews with company management, and analysis of PT XYZ's internal documents and Ministry of Public Works and Housing (PUPR) data on FLPP quotas for the period 2021–2025. The results indicate that PT XYZ's KPR Subsidi/FLPP sales performance fluctuated during the study period, with annual sales realisations ranging from 55 to 142 units and an average FLPP quota absorption rate of 0.70%. Five recommended sustainable business development strategies include: comprehensive long-term planning, strong positioning as a trusted local developer, integrated digital marketing, effective human resource management, and product and service differentiation oriented toward sustainability. The main supporting factors include North Sumatra's population growth, Medan's geographical advantages, and regional economic growth. The main inhibiting factors are competition from national developers, low consumer literacy, volatility in building material prices, and credit default risk. Concludes that optimal utilisation of the KPR Subsidy/FLPP program through an integrated strategy will increase the company's business capacity and social contribution in providing decent housing for low-income communities in North Sumatra.
Copyright (c) 2026 Muhammad Habib Rizki, Tuti Sarma Sinaga, Nazaruddin https://creativecommons.org/licenses/by-sa/4.0
FACTORS INFLUENCING PURCHASE INTENTION TOWARDS GROUP ORDER FEATURE IN ONLINE FOOD DELIVERY PLATFORM IN INDONESIA
Online Food Delivery in Indonesia shows growing trends for the past years. Group Order feature help to eliminate customer pain points when ordering food together, such as complicated ordering process, splitting the bill, and tracking the order which make this feature become popular in the workplace and community. This feature has become one of the sales boosting trends of Online Food Delivery platforms. Prior studies have mostly examined Online Food Delivery platforms, and recent study have started to explore Group Order feature. This study examines social influence, promotions, customer attitude, and purchase intention towards Group Order feature, especially in Indonesia. This research developed 7 hypotheses with each hypothesis test variable relationship and mediation. This research was conducted in quantitative by online questionnaire with 229 respondents. The data analyzed using descriptive analysis, PLS-SEM, hypothesis testing, and mediation analysis. This study shows that customer attitudes have the strongest relationship and largest effect size towards purchase intention. Social influence and promotion have a positive relationship towards customer attitude and purchase intention. From these research findings, promotion needs to prioritize building customer attitude rather than direct purchase intention. This research helps to explore Group Order features in Online Food Delivery platforms, especially in Indonesia.
Copyright (c) 2026 Stella Kurniawan https://creativecommons.org/licenses/by-sa/4.0
SOCIAL IMPACT ANALYSIS OF AGRICULTURAL PROGRAMS IN WEST ACEH USING A SOCIAL RETURN ON INVESTMENT APPROACH
West Aceh Regency has significant potential in the agricultural sector, which has been the focus of various government development programs. However, evaluation of the impact of these programs has been predominantly based on quantitative indicators and has not fully captured the resulting social value. The Social Return on Investment (SROI) approach presents a method capable of comprehensively measuring the social, economic, and environmental value of an intervention. Therefore, this study aims to analyze the social impact of agricultural programs implemented in West Aceh, calculate the program's Social Return on Investment (SROI) ratio, and formulate data-based recommendations for future program improvements. This research method consists of four main stages. The first stage is Program Identification and Data Collection. The second stage is Program Impact Identification. The third stage includes Social Return on Investment (SROI) Analysis, namely the calculation of the Social Return on Investment (SROI) ratio. Finally, the fourth stage is validation of the analysis results. The results of this study conclude that the agricultural programs implemented in West Aceh Regency have had positive and sustainable social and economic impacts on the beneficiary communities. The calculation results show a Social Return on Investment (SROI) of 1.09:1, meaning that every Rp 1 of government investment generates Rp 1.09 worth of social benefits. This value indicates that the program has been socially effective and has made a significant contribution to improving farmer welfare.
Copyright (c) 2026 Dedy Darmansyah, Rusdi Faizin, Andriyono Kilat Adhi, Burhanudin, Ina Yuyun, Cut Salsabila https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF COMPENSATION, JOB INVOLVEMENT, AND ROLE CONFLICT ON EMPLOYEE PERFORMANCE VIA INTRINSIC MOTIVATION AS AN INTERVENING VARIABLE AT THE BATAM CITY EDUCATION OFFICE
This study aims to examine the effects of compensation, job involvement, and role conflict on employee performance, with intrinsic motivation serving as an intervening variable, at the Batam City Education Office. A quantitative research approach was employed using a survey method involving 158 employees of the Batam City Education Office. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) and multiple linear regression analysis. The findings indicate that compensation has a positive and significant effect on employee performance, job involvement has a positive and significant effect on employee performance, role conflict has a positive and significant effect on employee performance, and intrinsic motivation has a positive and significant effect on employee performance. With respect to intrinsic motivation, compensation demonstrates a positive but statistically insignificant effect, while job involvement exhibits a negative and statistically insignificant effect. In contrast, role conflict exerts a positive and significant effect on intrinsic motivation. Simultaneously, compensation, job involvement, and role conflict significantly influence intrinsic motivation and employee performance. Furthermore, the mediation analysis reveals that intrinsic motivation does not mediate the relationship between compensation and employee performance, nor between job involvement and employee performance. However, intrinsic motivation positively and significantly mediates the relationship between role conflict and employee. The study concludes that improving employee performance is more effectively achieved through enhancing job involvement, constructively managing role conflict, and strengthening employees’ intrinsic motivation rather than relying solely on compensation improvements. These findings provide both theoretical and practical contributions to human resource management, particularly within public sector organizations, by highlighting the strategic role of intrinsic motivation in explaining the relationship between organizational factors and employee performance.
Copyright (c) 2026 Happy Wi Jan Eight Simatupang, Ramli, Sarmini https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF BI RATE, EXCHANGE RATE, AND WORLD OIL PRICES ON GREEN INVESTMENT IN INDONESIA
This study examines how monetary policy and external shocks influence green investment in Indonesia, proxied by the SRI-KEHATI Index. Drawing on the perspective of asset pricing theory, macroeconomic variables are treated as systematic factors affecting sustainable stock performance. Using monthly data from 2007-2024 and an ARDL approach, the results reveal distinct short-run and long-run dynamics. In the short run, higher interest rates and exchange rate depreciation significantly reduce green investment, while global oil prices initially exert a positive influence before turning negative in subsequent periods. In the long run, exchange rates and global oil prices have a positive and significant effect on green investment, whereas interest rates are not statistically significant. These findings indicate that green investment is more responsive to external factors than domestic monetary policy over longer horizons. This study contributes to the limited empirical evidence on green finance in emerging markets by jointly examining monetary and external determinants within a unified framework. The results highlight the importance of exchange rate stability and energy transition strategies in supporting the development of sustainable financial markets in Indonesia.
Copyright (c) 2026 Yulia Risma, Weri, Miksalmina, Talbani Farlian, Cut Zakia Rizki, Fakhruddin https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION AND EVALUATION OF ESG RISK RATINGS: A CASE STUDY OF PT PERTAMINA HULU ENERGI (PHE)
Environmental, Social, and Governance (ESG) performance has become essential for oil and gas companies due to the impact of their operations on the environment, communities, employee safety, and governance. As the upstream subholding of PT Pertamina (Persero), PT Pertamina Hulu Energi (PHE) is expected to implement sustainable practices, making the identification of current ESG risk management and areas for improvement important for the company's competitiveness. This study assesses the implementation of ESG risk management at PHE using the MSCI ESG Ratings methodology, addressing how ESG risk is managed under the MSCI Key Issue Framework and which aspects require improvement. Agency Theory and Stakeholder Theory underpin the research. A qualitative case study method was applied, drawing on sustainability and annual reports, company disclosures, MSCI ESG Assessment documents, and surveys and semi-structured interviews with representatives from Compliance, Human Capital, Environment, Safety, and Supply Chain Management divisions. PHE's performance was assessed across seven MSCI Key Issues, followed by a gap analysis. Results show PHE achieved an MSCI ESG Rating of BBB with an Industry Adjusted Score of 5.4 in 2025, an improvement from the previous year, with strong performance in Community Relations, Biodiversity & Land Use, and Toxic Emissions & Waste. Priority areas for improvement include absolute carbon emission reduction targets, measurable health and safety targets, and greater governance transparency.
Copyright (c) 2026 Sandra Zakiya Dwifitriana, Yudo Anggoro https://creativecommons.org/licenses/by-sa/4.0
CULTURAL EXPERIENCE AS MEDIATOR IN CONNECTION CUSTOMER EXPERIENCE AND CUSTOMER SATISFACTION TO CUSTOMER LOYALTY: STUDIES CASE BRAND THE SPONGE HERBS MAKASSAR
The competitive business environment in Makassar, particularly in the local food retail and regional souvenir sectors, is the source of this study. The Bolu Rampah, which saw a sharp drop in both visitors and revenue in 2025, has been directly harmed by this situation. The Bolu Rampah, a traditional Makassar sponge cake known for its soft texture, cinnamon aroma, and unique sweetness of palm sugar, is the signature product of the Bolu Rampah, a native Makassar brand with rich cultural roots. The Bolu Rampah has responded to this issue by implementing innovations that are intended to improve customer pleasure and experience, ultimately cultivating loyalty among its dedicated clientele. In order to create a distinct point of differentiation, the company has included local cultural features into its customer service, such as using area greetings and having customer service employees wear traditional clothing (particularly, bodo clothes). This study aims to determine the influence of customer experience and customer satisfaction on customer loyalty , mediated by cultural experience , among customers of The Sponge Herbs Makassar. The population for this studycomprises all membership customers of The Sponge Herbs in the Makassar region, who have made purchases either directly atoutlets (offline stores) or through on line platforms (on line stores) at least twice in the last six months. A sample of 312 respondentswas collected using a purposive sampling techniques. The data was analyzed using SEM-PLS using the Smart-PLS 2026 program.The outcomes of the study show that cultural experience , customer satisfaction , and customer experience all significantly impact consumer loyalty . Similarly, the cultural experience variable effectively mediates the connection between customer loyalty, customer satisfaction, and customer experience among The Sponge Herbs Makassar customers.
Copyright (c) 2026 Mustikawati, Eric Harianto, Natalia Christiani https://creativecommons.org/licenses/by-sa/4.0
DESIGNING FRAMEWORK FOR IT START-UP SUSTAINABLE BUSINESS: INTERNAL AND EXTERNAL ENVIRONMENT APPROACH
Business today operates in high digitalized and dynamic condition that creates challenge for start-up business with low competitiveness and resources. This study looks at internal and external environment factors to understand how business can sustain in challenging environment. This study uses a mix method research design combining qualitative and quantitative approaches. Data were collected through in-depth interviews with several stakeholders to understand their preferences and expectations. The collected data was analyzed to identify key driver factors. The qualitative output was further analyzed using strategic management approach including resource-based theory and porter’s five force analysis. These approaches were used to robust the output. This study found six key driver of IT start-up sustainable business. These key drivers are commercial value, trust and risk assurance, governance and communication clarity, incident resolution and SLA reliability, proactive service improvement, service responsiveness, and technical capability. Moreover, PT Cariva Mitra Inovasi as case study object is perceived positively in communication, collaboration, reporting, incident handling, SLA reliability, proactive monitoring, responsiveness and technical support. This study contributes to strategic marketing literature and stakeholders on improving their sustainable business framework.
Copyright (c) 2026 Anastasia https://creativecommons.org/licenses/by-sa/4.0
UTILIZATION OF LEARNING MANAGEMENT SYSTEM IN GEOGRAPHY LEARNING: A CASE STUDY OF GRADE X STUDENTS AT SMA COKROAMINOTO MADIUN, INDONESIA
The rapid development of information technology has encouraged educational institutions to integrate digital learning platforms into classroom instruction. One of the most widely implemented platforms is the Learning Management System (LMS), which facilitates online learning activities, learning resource management, communication, and assessment. This study aims to describe the utilization of the Learning Management System in Geography learning for Grade X students at SMA Cokroaminoto Madiun. The research employed a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation involving geography teachers, students, and school administrators. Data analysis followed the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. Data validity was ensured through source triangulation, technique triangulation, member checking, and peer debriefing. The findings indicate that the implementation of LMS supports geography learning through the provision of digital learning materials, online assignments, discussion forums, and electronic assessments. The LMS improves students' accessibility to learning resources, encourages independent learning, strengthens communication between teachers and students, and increases students' learning motivation. Nevertheless, several challenges remain, including unstable internet connectivity, differences in students' digital literacy, and the need for more interactive learning content. The study concludes that the Learning Management System is an effective learning medium for Geography education and contributes positively to improving learning quality and student engagement.
Copyright (c) 2026 Ajeng Tiara Sekaring Kusuma https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF SERVICE QUALITY, PRICE, AND FACILITIES ON CUSTOMER SATISFACTION OF BOAT CHARTERING AT PT. MITRA TSUNAMI LAUT
Customer satisfaction is very important for companies engaged in air transportation services in the increasingly tight business competition conditions as it is today. One of the strategic advantages for companies regarding the importance of maintaining customer satisfaction is the reward of long-term and cumulative satisfaction. This type of research uses associative research with quantitative methods. Data sources consist of primary data and secondary data. The location of the research was carried out by PT. Mitra Tsunami Marine, located at Jl. TM Pahlawan Lor. Pemancar No. 100 Belawan- North Sumatra -20411. The time of this research was conducted from March 2025 to January 2026. The population in this study were customers of PT. Mitra Tsunami Marine whose number could not be known with certainty. Due to cost, distance and time limitations, the researcher directly determined the number of samples in this study was 42 respondents. The data collection technique in this study used a research questionnaire, with linear regression analysis and analysis tools using SPSS version 26. The results of this study Service quality does not have a partial positive and significant effect on customer satisfaction at PT. Mitra Tsunami Marine. Price does not have a partial positive and significant effect on customer satisfaction at PT. Mitra Tsunami Marine. Facilities have a partial positive and significant effect on customer satisfaction at PT. Mitra Tsunami Marine. Service quality, price, and facilities simultaneously have a positive and significant effect on customer satisfaction at PT. Mitra Tsunami Marine.
Copyright (c) 2026 Lulu Adelia, Yahya Tanjung https://creativecommons.org/licenses/by-sa/4.0
EXPLORING THE CONTRIBUTION OF COLLABORATION BETWEEN SCHOOL COUNSELORS AND PARENTS IN AN EFFORTS TO IMPROVE STUDENTS' MOTIVATION AND LEARNING ACHIEVEMENT IN THE SCHOOL ENVIRONMENT
This study aims to examine the contribution of collaboration between school counselors and parents in enhancing students' motivation and academic achievement. The phenomenon under investigation stems from the still low level of parental involvement in education and the not yet optimal role of school counselors as mediators of school–family partnerships. This study employs a qualitative approach with a case study design. Data were collected through in-depth interviews, non-participant observation, and documentation studies involving school counselors, parents, and students in two secondary education institutions. Participants were selected purposively based on their direct involvement in guidance and counseling services. The results of the thematic analysis indicate that collaboration between school counselors and parents contributes positively to the improvement of students' learning motivation through consistent communication, emotional support, and the alignment of learning assistance at school and at home. However, this collaboration remains situational and has not been systematically structured, resulting in less optimal and sustainable impacts on students' academic achievement. The findings of this study enrich the theoretical understanding of School–Family–Community Partnerships by emphasizing the strategic role of school counselors as professional mediators. Practically, these results imply the need to develop a more planned and preventive counselor–parent collaboration model supported by school policies. Future research is recommended to examine this collaboration using quantitative or mixed-methods approaches in order to obtain a more comprehensive understanding.
Copyright (c) 2026 Inneke Leeuwanda s, Mudhar Mudhar https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF COMPETENCE, TEAMWORK, AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT BANK ACEH SYARIAH IDI BRANCH
This study examines the influence of competence, teamwork, and work motivation on employee performance at Bank Aceh Syariah Idi Branch. The research was motivated by the strategic importance of human resources in Islamic banking, where employees are required to provide accurate, responsive, and Sharia-compliant services. A quantitative explanatory design was applied using a saturated sampling technique, involving all 83 employees as respondents. Primary data were collected through a structured Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 26. The findings show that competence, teamwork, and work motivation each have a positive and significant effect on employee performance. The regression model explains 85.2% of the variance in employee performance, while work motivation appears as the most dominant predictor. These results imply that employee performance in Islamic banking can be strengthened through integrated human resource strategies that combine competency development, collaborative team practices, and motivational systems based on recognition, career growth, and supportive work conditions.
Copyright (c) 2026 Nauval Putra, Ibrahim Qamarius, Yanita, Nurmala https://creativecommons.org/licenses/by-sa/4.0
SELF-LOVE MANAGEMENT AS A STRATEGY FOR REDUCING BURNOUT AMONG PRIVATE UNIVERSITY LECTURERS IN MEDAN
Burnout among lecturers has become an important concern in private higher education due to increasing teaching, research, administrative, and institutional responsibilities. This study examines the effect of self-love management on lecturer burnout and evaluates its implications for performance and well-being among private university lecturers in Medan, Indonesia. Self-love management was measured through self-awareness, self-care, emotional regulation, work-life balance, and self-acceptance, while burnout was assessed through emotional exhaustion, depersonalization, and reduced personal accomplishment. The study employed a quantitative explanatory design involving 237 respondents selected using proportionate stratified random sampling. Data were analyzed using descriptive statistics, reliability testing, Pearson correlation, and multiple regression. The results showed that self-love management was negatively associated with burnout and positively associated with lecturer performance and well-being. Emotional regulation and work-life balance were the most influential dimensions in reducing burnout. In contrast, organizational stressors positively contributed to burnout. The combined model explained 49.6% of the variation in lecturer burnout. These findings indicate that burnout reduction requires both individual self-management strategies and institutional policies addressing workload, emotional support, and work-life balance.
Copyright (c) 2026 Mega Sanjaya, Albert, Arif Fachrian, Manda Dwipayani Bhastary, Tyus Windi Ayuni https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF LOCATION MOBILITY AND SAMAHAH SERVICE HOSPITALITY ON MOBILE COFFEE SALES VOLUME IN MEDAN CITY WITH CONSUMER BUYING INTEREST AS AN INTERVENING VARIABLE
This study aims to analyze the effect of location mobility and samahah service hospitality on mobile coffee sales volume in Medan City, with consumer buying interest as an intervening variable. This research uses a quantitative approach with a sample size of 400 respondents who are consumers of mobile coffee. The data analysis technique employs SmartPLS version 3 through outer model and inner model testing. The results show that location mobility has a negative and significant effect on sales volume, while samahah service hospitality has a positive and significant effect on sales volume. Location mobility and samahah service hospitality have a positive and significant effect on consumer buying interest. Consumer buying interest also has a positive and significant effect on sales volume. In addition, consumer buying interest is proven to significantly mediate the effect of location mobility and samahah service hospitality on sales volume. The findings of this study emphasize that high mobility creates a suppressor effect that reduces sales consistency, while implementing ethical hospitality and smart relocation scheduling play an important role in maximizing transaction rates.
Copyright (c) 2026 Nanda Fitria Aulanda, Nina Annisa, Nur Fatiha Utami Nasution, Ari Prabowo https://creativecommons.org/licenses/by-sa/4.0
LEADERSHIP DIGITAL: SHIFT PARADIGM AND ORGANIZATIONAL ADAPTATION CAPABILITY
Acceleration Industry 4.0 demands deconstruction radical against paradigm leadership traditional Which rigid And Hierarchical. This study aims to analyze the paradigm shift towards digital leadership and identify organizational adaptation capabilities to system transformation. The method used is a comparative literature study. Which integrated with analysis studies case relatedresistance employee to technology new. Results Research shows that traditional leadership triggers bureaucratic stagnation and reduces functional efficiency. In contrast, digital leadership has been shown to increase operational efficiency through three main pillars: governance communication transparent horizontal communication, data-driven decision-making, and the creation of an agile work environment. Case analysis demonstrates that cultural barriers in the form of internal resistance can be optimally resolved through digital leadership interventions combined with a situational approach. Leader flexibility in mapping follower readiness levels, digital role modeling, and persuasive education are key to mitigating psychological conflict. Integrationtechnology in lower control leadership digital proven real accelerate curve adoption system in order to improve organizational performance sustainably.
Copyright (c) 2026 Yanita, Siti Nurhasanah, Zilla Syabrina Putri, Shintya Anggraini, Dwi Wulan Br Pardede, Alya Rahmi, Aulia Yunita Khairani https://creativecommons.org/licenses/by-sa/4.0
DEVELOPING STRATEGIC CSR AND NEGOTIATION ARCHITECTURE FOR THE ENX–FISHERMEN CONFLICT IN EAST KALIMANTAN
There are still unresolved mediation issues between oil & gas operators in offshore areas where there are coastal communities depending on marine resources for their livelihood. The purpose of this research is to investigate mediation between the ENX oil and gas company and local fishermen who have been impacted negatively from the offshore operations of the ENX. This research will seek to determine both internal and external factors creating/ driving these negotiations and create strategies related to CSR and negotiating. Twelve semi-structured interviews were conducted with Company personnel, Government personnel, Fishermen and one independent informant. Thematic coding was used, however, the data analysis also utilized the frameworks of Stakeholder Theory, Legitimacy Theory, BATNA / ZOPA, PESTEL, SWOT, and TOWS. The results showed that compensation dominated the negotiations; whereas other integrative aspects including livelihood assurances, clarifying access to fishing areas and developing monitoring programs remained underdeveloped. Politics, society and economics were shown to be the major external factors contributing to the conflict. Based on the determination of the above factors, an Integrated CSR negotiation Model was proposed to include joint fact finding procedures, transparency within compensation arrangements, livelihood guarantees, formalized protocols for access to fishing areas and established monitoring mechanisms.
Copyright (c) 2026 Movina Nasriati, Utomo Sarjono Putro https://creativecommons.org/licenses/by-sa/4.0
ASSESSMENT OF READINESS OF FARMERS AND MSMES FOR MEDICINAL PLANT-BASED BUSINESS DEVELOPMENT IN KABUPATEN ASAHAN
This study aims to assess the readiness of farmers and micro, small, and medium enterprises (MSMEs) for medicinal plant-based business development in Kabupaten Asahan, North Sumatra, Indonesia. A quantitative descriptive design was employed involving 150 respondents, consisting of 90 farmers and 60 MSME actors selected through purposive sampling. Data were collected using structured questionnaires, field observations, and brief interviews. Farmer readiness was measured through land availability, cultivation knowledge, production resources, post-harvest capability, market access, financing, and willingness to collaborate. MSME readiness was assessed through raw-material availability, production capability, technology adoption, product innovation, financial management, licensing, packaging, marketing, and partnership readiness. Data were analysed using frequencies, percentages, mean scores, standard deviations, and a readiness index. The results showed that farmers achieved an average readiness score of 3.47 with a readiness index of 69.4%, while MSMEs obtained an average score of 3.39 with a readiness index of 67.8%. The combined readiness index reached 68.6%, indicating that both groups were generally ready to support medicinal plant-based business development. Farmers demonstrated strong readiness in land availability, farming experience, crop diversification, and collaboration. MSMEs showed strong entrepreneurial motivation, basic processing capability, product innovation, and partnership interest. However, weaknesses remained in post-harvest handling, technology, financing, market access, licensing, product standardization, branding, and digital marketing.The study concludes that Kabupaten Asahan has a favourable foundation for medicinal plant-based business development. Nevertheless, sustainable development requires an integrated value-chain approach involving farmers, MSMEs, local government, universities, financial institutions, and private-sector partners.
Copyright (c) 2026 Adetia Azmi Tanjung, Windi Triana, Rudy Irwansyah, Rahmawani https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF PERFORMANCE EXPECTANCY AND EFFORT EXPECTANCY ON QRIS BEHAVIORAL INTENTION IN COFFEE SHOPS IN MEDAN CITY
The use of information technology is inextricably linked to the use of the internet, one of the key needs for conducting financial transactions (financial technology), as evidenced by the emergence of digital wallets. Furthermore, technological advancements have also led to an increase in the number of financial service providers offering services through applications that facilitate access to financial transactions. The use of QRIS has recently become a positive trend for both users and businesses. Given its benefits in facilitating more efficient cashless transactions, the use of QRIS by MSMEs will help improve their business performance. This study aims to analyze the effect of performance expectancy and effort expectancy on behavioral intention in Coffee Shop consumers in Medan City. The population in this study is 100 customers and samples in this study using the Sampling Technique of Hair Method. The analysis technique used is multiple linear regression. The results showed that performance expectancy had a positive and significant effect on behavioral intention. Effort expectancy has a positive and significant effect on behavioral intention. Simultaneously showing that Performance Expectancy and Effort Expectancy have a significant effect on behavioral intention in Coffee Shop consumers in Medan City.
Copyright (c) 2026 Assyifa Yasmien, Ade Indah Sari, Alvin Fahlevi https://creativecommons.org/licenses/by-sa/4.0
INFLUENCE INTELLIGENCE EMOTIONAL AND RESILIENCE PSYCHOLOGICAL TO EFFECTIVENESS LEADERSHIP IN SOCIAL ORGANIZATION LEADERS
This research aims analyze influence intelligence emotional and resilience psychological to effectiveness leadership in leaders organization social services in Tebing Tinggi City . This study is important Because organization social often face limitations source power , dynamics volunteers , pressure service society , as well as need taking quick and empathetic decisions . Research​ use approach quantitative with design survey explanatory . Research sample totaling 120 leaders organization selected social​ through purposive sampling based on experience lead at least one year . Data collected use questionnaire Likert scale and analyzed through validity , reliability and assumption tests classical , correlation , and multiple linear regression . Research results show that intelligence emotional influential positive and significant to effectiveness leadership (β = 0.413; t = 5.972; p < 0.001). Resilience psychological factors also have an influence positive and significant (β = 0.352; t = 5.083; p < 0.001) . simultaneous , both variables explains 54.9% of the variation effectiveness leadership . This finding confirms that ability understand emotions , managing pressure , adapt , and remain productive in situation difficult is factor important in increase quality leadership organization social .
Copyright (c) 2026 Frederick Rudy Sentosa Rajagukguk, Indra Welly Arifin, Hastuti Handayani Harahap https://creativecommons.org/licenses/by-sa/4.0
YOUNG GENERATION PERCEPTION AND PARTICIPATION IN THE DEVELOPMENT OF THE CREATIVE ECONOMY ECOSYSTEM IN TOMOHON CITY
This study aims to analyze the perceptions of the younger generation towards the potential of the creative economy in Tomohon City, identify the level and form of their participation, explore the factors that motivate and hinder their involvement, and formulate strategic policy recommendations for the Tomohon City Government. This study uses a qualitative approach with Kelurahan as a case study, involving in-depth interviews, participant observation, and documentation studies of the younger generation, Kelurahan officials, tourism Kelurahan managers, MSMEs, and related stakeholders in Tomohon City. The results show that the younger generation's perception of the potential of the creative economy is ambiguous because on the one hand they see great opportunities from the success of TIFF which recorded an economic turnover of IDR 92 billion and the achievement of Kakaskasen Dua Village as the winner of ADWI 2023, but on the other hand they are faced with the reality of the high youth unemployment rate which reaches 88 percent. The participation of the younger generation is still not optimal, limited to physical involvement in events and independent communities without a strategic role in development decision-making. Driving factors include the potential for economic income, pride in local culture, the availability of spaces for expression, capacity training programs, and recognition and appreciation from the local government. Meanwhile, inhibiting factors include low digital literacy, limited access to capital, minimal supporting infrastructure, lack of understanding of opportunities, high unemployment rates, and weak institutional coordination. This study recommends improving digital literacy, expanding access to capital, accelerating the development of creative hubs, integrating creative economy education, and strengthening institutions and coordination among stakeholders to encourage active participation of the younger generation in an inclusive and sustainable creative economy ecosystem in Tomohon City.
Copyright (c) 2026 Yani Handri Rumengan, Lidya N. Tengker, Margareth I. R. Rantung. https://creativecommons.org/licenses/by-sa/4.0
RISK TRANSPARENCY AND CORPORATE GOVERNANCE: KEYS TO ENHANCING FIRM VALUE IN INDONESIA'S BANKING SECTOR
This study examines the effect of Corporate Risk Disclosure (CRD) and Good Corporate Governance (GCG) on firm value in banking companies listed on the Indonesia Stock Exchange during 2022-2024. Firm value is measured using Tobin's Q, CRD through a risk disclosure index, and GCG through independent commissioners, audit committees, and institutional ownership. A quantitative explanatory design was applied. Using purposive sampling, 23 banks were selected, yielding 69 firm-year observations. Secondary data were obtained from annual reports and financial statements and analyzed using multiple linear regression. The results show that CRD has a positive and significant effect on firm value. Independent commissioners, audit committees, and institutional ownership also have positive and significant effects on firm value. These findings indicate that broader risk transparency and stronger governance mechanisms can reduce information asymmetry, strengthen investor confidence, and enhance the market value of Indonesian banking companies.
Copyright (c) 2026 Imanuriea Annisa Putri, Luke Suciyati Amna https://creativecommons.org/licenses/by-sa/4.0
DIAGNOSING TELKOMSEL MOBILE REVENUE UNDERPERFORMANCE FOLLOWING FIXED-MOBILE CONVERGENCE INTEGRATION
In July 2023, Telkom merged the B2C business of IndiHome into Telkomsel, creating the largest Fixed-Mobile Convergence (FMC) operator in Indonesia and is expected to drive growth through convergence synergies. However, despite the increase in consolidated revenue after the merger, the performance of Telkomsel’s core mobile business was deteriorating. Mobile revenue fell, ARPU was flat and RPMB declined, even as the customer base expanded and data consumption grew. This study investigates whether the decline was caused by industry-wide circumstances or a company-specific execution gap. The analysis is based on a qualitative case study approach, using publicly available data from 2021-2024, combining PESTEL, Porter’s Five Forces, competitor benchmarking, revenue driver performance diagnostic, Marketing Mix analysis, Kepner-Tregoe Problem Analysis and Cause Mapping. The results show that the fall was mainly due to internal monetization problems rather than declining demand or network competitiveness. The three root causes were: Pricing strategy prioritizing traffic growth over value capture; Revenue dilution from OTT substitution and revenue sharing business scheme; and FMC monetization gap limiting synergy realization. The study concludes that recovery depends on monetization discipline, better execution of convergence and better capture of value from digital services, not pursuing new sources of competitive advantage.
Copyright (c) 2026 Pingkan Reinne Ticoalu, Utomo Sarjono Putro https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF THE DYNAMICS, STRUCTURE, AND TRANSFORMATION OF ECONOMIC GROWTH IN SOUTH SULAWESI PROVINCE: TRENDS AND SUSTAINABILITY CHALLENGES
South Sulawesi Province serves as a major economic growth center in Eastern Indonesia, characterized by rapid development dynamics over the past decade. This study aims to analyze economic growth patterns, economic structural transformation, sectoral contributions, and identify strategic challenges faced in efforts to achieve sustainable economic development. The research method used is a descriptive quantitative approach with comparative analysis and sectoral decomposition, using secondary time series data for the 2020–2024 period sourced from the Central Statistics Agency. The results show that the South Sulawesi economy has high resilience to external shocks, as evidenced by its rapid recovery after the COVID-19 pandemic and the achievement of an average growth rate of 5.12% per year. Structurally, the economy is still dominated by the primary sector (Agriculture, Forestry, and Fisheries) with an average contribution of 24.08%, followed by the tertiary sector (Trade and Services) and the secondary sector (Construction and Industry). Although there has been a gradual shift towards the service sector, the economic transformation towards industrialization has not been significant. Policy implications emphasize the need to strengthen the downstreaming of primary products, accelerate economic diversification, and equalize infrastructure across regions to create a more robust, balanced, and highly competitive economic structure.
Copyright (c) 2026 Nur Indah, A. Niniek. F. Lantara https://creativecommons.org/licenses/by-sa/4.0
A VALUE-DRIVEN YOUTH DEVELOPMENT FRAMEWORK FOR KEMENPORA: INTEGRATING GOVERNANCE, KPIS, AND MULTI-STAKEHOLDER COLLABORATION
Youth development is part of Indonesia's long-term strategy to create better human capital and can help realize the vision of Indonesia Emas 2045. With its responsibility for youth affairs, Kemenpora has an essential role to play in increasing the quality of Indonesian youth; improving their levels of participation; and developing their character and contributions. Kemenpora currently has a number of foundations to build youth development, such as policy directions for youth development, youth development programs, regulatory support, networks with stakeholders, and the Youth Development Index or Indeks Pembangunan Pemuda (IPP), which are used at a macro level to measure youth development. The problem is not the lack of foundations, but the low degree of integration between values, programs, governance, measurements, and collaboration with stakeholders. The objective of this research is to develop a new youth development framework for Kemenpora by employing a values-driven approach. Specifically, the values are Patriotism, Grit, and Empathy. A qualitative and design-oriented case study methodology is employed. Data collection is carried out using document analysis and semi-structured expert interviews with three key experts from Kemenpora. Analysis employs the Resource-Based View (RBV); VRIO model; PESTEL; SWOT/TOWS models; and thematic analysis to determine what the internal resources/capabilities of Kemenpora are; what are the external factors influencing Kemenpora; where are there strategic gaps; and what are some outputs from the framework? Findings indicate that Kemenpora has many good aspects as institutions (i.e., national mandate, regulatory authority, existing programs, stakeholder networks, etc.) however, there is a significant gap in integrating strategic values with program design; governance mechanisms with program level KPIs; stakeholder collaboration with implementing programs; and implementing readiness with all prior factors. Thematic analysis produces five practical outputs: a Value-to-Program Alignment Matrix, Governance Roles and Responsibilities Model, KPI-Based Monitoring & Evaluation Framework, Multi-Stakeholder Collaboration Cycle, and Phased Implementation Roadmap. These outputs provide the foundation for a proposed new youth development framework for Kemenpora. This article provides both theoretical knowledge on how to manage public sectors and operational knowledge on how to implement youth development practices through providing a structured framework that enables practitioners to take strategic youth values and convert them into program designs; governance roles/responsibilities; measurable indicators; stakeholder collaborations; and phased implementations. In addition, the proposed framework will be complementary to the use of IPP and facilitate a transition from activity-based program delivery to value-driven; outcomes-focused; measured; governed; and collaborative youth development management.
DR Manahan Parlindungan Saragih Siallagian
Copyright (c) 2026 Mira Dallima Andini, DR Manahan Parlindungan Saragih Siallagian https://creativecommons.org/licenses/by-sa/4.0
ORGANIZATIONAL COMMUNICATION AS A FOUNDATION OF BUSINESS EFFECTIVENESS: A CONCEPTUAL REVIEW IN THE CONTEXT OF OFFLINE AND ONLINE MARKETING
Communication is a fundamental process that determines the success of coordination, motivation, and decision-making within organizations and business activities. This article conceptually examines the process, direction, media, barriers, and cross-cultural dimensions of organizational communication based on Robbins and Judge's framework, and relates them to marketing communication practices in offline and online business contexts. A descriptive-qualitative library research method was used, reviewing core organizational behavior literature alongside recent digital marketing journals. The findings show that the effectiveness of organizational communication is strongly influenced by the fit between channel richness and message ambiguity, an understanding of psychological and cultural barriers, and adaptability to digital channels in customer interaction. As a result, business actors, whether operating conventionally (offline) or through social media and e-commerce (online), need to design communication strategies aligned with audience characteristics and message nature to build productive working and customer relationships.
Copyright (c) 2026 Lili Karmela Fitriani, Diar Mutiarawati, Derik Rizki Pangestu https://creativecommons.org/licenses/by-sa/4.0
COMMUNITY EMPOWERMENT THROUGH MANGROVE PLANTING TO SUPPORT CLIMATE CHANGE ADAPTATION IN TANJUNG PASIR VILLAGE, TELUKNAGA DISTRICT, TANGERANG REGENCY
Climate change has increased the vulnerability of coastal areas to abrasion, tidal flooding, and ecosystem degradation, necessitating adaptation efforts that actively involve the community. Tanjung Pasir Village, Teluknaga District, Tangerang Regency is one of the coastal areas facing these challenges and has the potential of mangrove ecosystems as a natural barrier in supporting coastal resilience. This Community Service activity aims to increase community knowledge, awareness, and participation in mangrove conservation as a climate change adaptation strategy through a community empowerment approach. The method used is the Community Empowerment Approach with the Participatory Learning and Action (PLA) principle which is implemented through four stages, namely preparation, education and socialization, participatory mangrove planting, and monitoring and evaluation. Data were obtained through participatory observation, documentation, and reflective discussions, then analyzed descriptively qualitatively. The results of the activity showed that the planting of 300 Avicennia and Rhizophora mangrove seedlings was successfully carried out with the involvement of students, lecturers, the community, the Tanjung Pasir Village Government, and the Tourism Awareness Group (Pokdarwis). This activity increased participants' understanding of the ecological function of mangroves, strengthened participation and collaboration between stakeholders, and fostered a shared commitment to maintaining the sustainability of mangrove areas. In addition to providing ecological benefits through coastal ecosystem rehabilitation, this activity also contributes to the achievement of the Sustainable Development Goals (SDGs), especially Goals 11, 13, 14, and 15. Thus, community empowerment through mangrove planting is an effective approach in supporting climate change adaptation while strengthening sustainable coastal area management.
Copyright (c) 2026 Reza Septian Pradana, Mikael Mardi, Anton Petrus W Nomleni https://creativecommons.org/licenses/by-sa/4.0
MOBILE BANKING AS A DIGITAL MARKETING CHANNEL: ROLE IN CUSTOMER ENGAGEMENT AND PRODUCT ACQUISITION IN INDONESIAN SOE KBMI 4 BANKS
The increasing adoption of mobile banking has also changed the interaction of customers with financial institutions in Indonesia. The effect of marketing elements on product acquisition is still uncertain. This study is an analysis of the relationship between the variables of perceived usefulness, perceived ease of use, trust, customer engagement and product acquisition in the use of mobile banking at KBMI 4 Banks in Indonesia namely Bank Mandiri, Bank Negara Indonesia, and Bank Rakyat Indonesia, using the Technology Acceptance Model (TAM) and Customer Engagement Theory. A quantitative approach was adopted and hypotheses were tested by means of a survey of 200 active mobile banking users analyzed by using partial least squares structural equation modeling (PLS-SEM). The PLS-SEM was carried out using SmartPLS 4. The results indicate that mobile banking engagement has an indirect effect to product acquisition, with perceived usefulness and trust as significant mediators between engagement and acquisition behavior. Perceived ease of use, on the other hand, does not play a significant part in this process, pointing to the fact that the ease of use of the interface has become a standard expectation, and not a key consideration when deciding upon purchasing. The TAM model is expanded to capture the idea of digital banking innovation, optimizing mobile banking as an effective channel for product acquisition.
Copyright (c) 2026 Venessa Hardi https://creativecommons.org/licenses/by-sa/4.0
STRENGTHENING BRAND EQUITY THROUGH LOCAL AGENT NETWORKS: EVIDENCE FROM AN INDONESIAN UMRAH TRAVEL
This thesis investigates the erosion of brand equity at PT Maulana Aswaja Barokah (MAB), an emerging Umrah and Hajj travel agency operating in West Java, Indonesia. Despite offering Sharia-compliant pilgrimage services through a decentralized network of local agents, MAB recorded a 43.3% year-on-year decline in customer departures between January–September 2024 and the same period in 2025. The study seeks to examine the underlying drivers of this performance deterioration by evaluating brand equity across four critical dimensions: brand awareness, perceived quality, brand associations, and brand loyalty. Adopting a qualitative case study approach, the research is informed by a preliminary survey involving 12 participants, comprising prospective and former Umrah pilgrims. The analysis is anchored in Aaker’s Customer-Based Brand Equity (CBBE) model, further enriched by external industry diagnostics using PESTEL and Porter’s Five Forces frameworks. The findings suggest that MAB’s brand positioning suffers from weak visibility, fragmented messaging, and inconsistent agent representation at the community level. These deficiencies impair customer trust and impede loyalty development, despite price competitiveness and product adequacy. The study concludes that in culturally embedded service sectors such as religious travel, brand equity is not merely a function of pricing or functional quality but is shaped by trust-building mechanisms, agent credibility, and social legitimacy. Strategic implications include formalizing agent training and brand alignment, amplifying authentic testimonials, and embedding community-based marketing practices. This research contributes to the broader discourse on brand equity by contextualizing established theory within a religious travel setting, offering managerial insights for trust-sensitive and experience-driven markets.
Copyright (c) 2026 Kevin Maulana https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF INTERNAL CONTROL SYSTEMS, INTERNAL AUDITS, AND GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION IN ISLAMIC COMMERCIAL BANKS IN INDONESIA
This study aims to analyze the effect of the Internal Control System, Internal Audit, and Good Corporate Governance on fraud prevention in Sharia Commercial Banks in Indonesia during the 2017–2024 period, with company size included as a control variable. Fraud prevention was measured using an anti-fraud strategy disclosure index based on content analysis of annual reports and Good Corporate Governance reports. This study employed a quantitative approach using an unbalanced panel dataset consisting of 108 bank-year observations from 16 Sharia Commercial Banks. Data were analyzed using the Random Effect Model (REM) with cluster- robust standard errors. The results indicate that the Internal Control System and Good Corporate Governance have a positive and significant effect on fraud prevention, whereas Internal Audit and company size do not have a significant effect. These findings suggest that the implementation of the Internal Control System and Good Corporate Governance plays a more important role in supporting fraud prevention than the existence of the Internal Audit function or differences in company size. The findings are expected to provide practical implications for regulators and the management of Sharia Commercial Banks in strengthening internal control and corporate governance mechanisms to improve the effectiveness of fraud prevention.
Copyright (c) 2026 Dewi Ayu Fatimatuz Zahro, Iwan Fakhruddin, Azmi Fitriati, Rina Mudjiyanti https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF EDUCATIONAL SERVICES BASED ON SERVQUAL DIMENSIONS AT XYZ PLUS JUNIOR HIGH SCHOOL (SMP)
The quality of educational services is a crucial factor in determining student and parent satisfaction, particularly at the junior high school (SMP) level, which is a crucial transitional period for students. This study aims to analyze the quality of educational services at SMP Plus XYZ using the SERVQUAL method based on five dimensions:tangibles, reliability, responsiveness, assurance, And empathy. The research uses a qualitative approach with an analytical descriptive design through analytical techniques.gapnarrative, comparing the expectations and perceptions of informants consisting of parents, students, and school officials, selected using techniquespurposive samplingData were collected through in-depth interviews, observations, and documentation studies, then analyzed using interactive descriptive methods. The results of the study indicate that the overall quality of educational services at SMP Plus XYZ is in the good category.responsivenessshowgappositive, whilereliability And empathyhas met expectations, whileassurance And tangiblesstill showinggapminor negatives that require improvement, especially in the pedagogical competence of teachers and the comfort of physical facilities.
Copyright (c) 2026 Yusnaini Yusnaini, Fatimah Nurjannati Iskandar https://creativecommons.org/licenses/by-sa/4.0
CONSUMER INTENTION TO USE ELECTRIC TAXI SERVICES IN INDONESIA: A TAM-TPB STUDY OF GREEN SM WITH TRUST AND ENVIRONMENTAL CONCERN
Electrifying app-based mobility services has become a practical route to lower-carbon urban transport in emerging markets. How consumers actually decide to use such services, however, remains under-researched. This study investigates the constructs that shape consumer Intention to use Green SM, Indonesia's first all-electric taxi operator. The analytical framework integrates the Technology Acceptance Model and the Theory of Planned Behavior, extended with Trust and Environmental Concern. Data came from 240 active ride-hailing users in Greater Jakarta, analyzed using Partial Least Squares Structural Equation Modeling with 5,000 bootstrap resamples. Of seven hypotheses tested, four received support. Trust emerged as the strongest predictor of Attitude (β = 0.413, f² = 0.224), a pattern that cuts against the usual Perceived Ease of Use and Perceived Usefulness dominance in standard TAM applications. Attitude was the strongest predictor of Behavioral Intention (β = 0.505, f² = 0.297), with mediation analysis confirming Attitude as the central pathway through which Trust and Perceived Usefulness translate into Behavioral Intention. The model accounted for 52.8% of variance in Attitude and 46.6% in Behavioral Intention. The findings yield a transferable proposition for emerging markets: provider credibility is the primary lever for converting consumers, not feature parity or environmental appeal.
Copyright (c) 2026 Ricky Halomoan Tampubolon, Novika Candra Astuti https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS ANALYSIS DETERMINANT ADOPTION Artificial Generative INTELLIGENCE IN SYSTEM CLOUD-BASED ACCOUNTING INFORMATION: A PERSPECTIVE TRUST AND ALGORITHMIC Accountability
Generative AI is experiencing very rapid growth in use in the business and accounting world, cloud-based Accounting Information systems are becoming the main platform for modern AI implementation, the level of user trust determines the success of using AI technology, algorithmic accountability is a strategic issue related to transparency and governance of AI. The purpose of this study can be a basis for organizations in designing AI implementation strategies that are more responsible and acceptable to users. By conducting a study of the relationship between trust and algorithmic accountability on the adoption of Generative AI in the accounting context, the results of partial hypothesis testing show the influence of trust t count of 6.004 with a significance level of 0.000 <0.05 and a t table value of 2.024, meaning that trust provides evidence of influencing the perception of generative AI adoption. The algorithmic accountability hypothesis has not provided a significant influence on the perception of generative AI adoption with a t count of 0.489 with a significance level of 0.627 (>0.05). The hypothesis simultaneously provides a large influential contribution to the two independent variables with a calculated F value of 25.955 with a significance of 0.000 which can be compared with the F table of 3.25. Meanwhile, the contribution of the two variables trust and algorithmic accountability has a moderate relationship in influencing the dependent variable with a coefficient value of 0.764 and gives a sign that 58.4% of the independent variables can influence the dependent variable while the remaining 41.6% is influenced by other variables outside this model.
Copyright (c) 2026 Lakharis Inuzula, Erika Fahmi Ginting, Agustina Br Surbakti, Koko Bustami https://creativecommons.org/licenses/by-sa/4.0
ENTREPRENEURIAL LEADERSHIP AS A STRATEGY FOR IMPROVING MSME EMPLOYEE PERFORMANCE IN TEBING TINGGI CITY
This study examines entrepreneurial leadership as a strategy for improving employee performance in micro, small, and medium enterprises (MSMEs) in Tebing Tinggi City. The research was designed as a quantitative explanatory survey involving 150 employees from culinary, trade, service, and creative-industry MSMEs. Entrepreneurial leadership was measured through opportunity recognition, vision articulation, risk management, creativity encouragement, and employee empowerment, while employee performance was assessed through work quality, quantity, timeliness, adaptability, and responsibility. Data were analyzed using descriptive statistics, validity and reliability tests, and simple linear regression. The illustrative findings indicate that entrepreneurial leadership has a positive and significant effect on employee performance (β = 0.624; t = 9.708; p < 0.001), explaining 39.0% of performance variance. Leaders who communicate growth opportunities, encourage initiative, tolerate calculated experimentation, and provide rapid feedback tend to create more adaptive and productive employees. The study contributes by shifting the focus from MSME owners’ business performance to employee-level outcomes in a secondary Indonesian city. Practically, MSME owners should institutionalize brief performance dialogues, idea-generation routines, delegated decision making, and learning-oriented evaluation to strengthen employee performance and business resilience.
Copyright (c) 2026 Rizki Wulanita Batubara, Suci Etri Jayanti, Rapat Piter https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF MACROECONOMICS ON BANKING STOCK RETURNS IN INDONESIA: A STUDY OF STATE-OWNED AND PRIVATE BANKS
This study examines the influence of macroeconomic variables on banking stock returns in Indonesia, with a comparative focus on state-owned and private banks. The macroeconomic variables analyzed include inflation, the BI Rate, and the rupiah exchange rate against the US dollar. This research applies a quantitative explanatory approach using monthly panel data from 2015 to 2025. The sample consists of six banking companies listed on the Indonesia Stock Exchange, namely three state-owned banks and three private banks, with a total of 792 observations. The data were analyzed using panel data regression through the Common Effect Model estimated by Ordinary Least Squares. The findings indicate that inflation, interest rates, exchange rates, and bank ownership simultaneously have a significant effect on banking stock returns. Partially, the BI Rate and exchange rate have a negative and significant effect on stock returns, while inflation has no significant effect. The ownership dummy shows no significant difference between the stock returns of state-owned and private banks. These results suggest that macroeconomic conditions, particularly interest rates and exchange rate movements, play a more dominant role in influencing banking stock returns than bank ownership characteristics. The study contributes to investment decision-making by highlighting the importance of monitoring monetary policy and exchange rate stability in assessing banking sector stock performance.
Copyright (c) 2026 Willa Fatika Sari, Ahmad Fauzi, Iis Azelya, Muhammad Hayyi Lana Alkhan, Syintia Mega Putri https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF OPERATIONAL CAPABILITIES IN TRANSFORMING LONG-TERM PRODUCTION COSTS AND PLANTATION INVESTMENT INTO SUSTAINABLE PRODUCTIVITY : EVIDENCE FROM GAYO ARABICA COFFEE AGRIBUSINESS
Sustainable productivity has become a strategic issue in the development of Gayo Arabica coffee agribusiness due to increasing production costs, the need for plantation investment, and the growing demand for efficient and sustainable farming practices. This study aims to examine the effects of long-term production costs and plantation investment on sustainable productivity through operational capabilities in the Gayo Arabica coffee agribusiness sector in Aceh, Indonesia. A quantitative approach with an explanatory research design was employed. Data were collected through a survey of Gayo Arabica coffee farmers using a structured Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that long-term production costs and plantation investment have positive and significant effects on operational capabilities. Furthermore, both variables positively and significantly influence sustainable productivity. Operational capabilities also have a positive and significant effect on sustainable productivity and mediate the relationships between long-term production costs, plantation investment, and sustainable productivity. These findings suggest that improvements in coffee productivity are not determined solely by the amount of production costs and investments incurred, but also by farmers’ ability to effectively manage resources, technology, and operational processes. This study reinforces the Resource-Based View and Dynamic Capability Theory by highlighting the critical role of operational capabilities as a mechanism for transforming resources into sustainable performance. Practically, the findings provide valuable insights for policymakers, cooperatives, and agribusiness stakeholders in formulating strategies to enhance the sustainable productivity of Gayo Arabica coffee through increased investment and the development of farmers’ operational capabilities.
Copyright (c) 2026 Devi Andriyani, Ichsan, Hijri Juliansyah, Ratna https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF CAREER DEVELOPMENT, INCENTIVES AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE IN JOB SATISFACTION INTERVENTION
Abstract-Employee performance at the District Regional Secretariat Karimun experience decline between 2022 to 2024, which is seen from indicator Report Accountability Regional Government and Index Professionalism Bureaucracy. Level of satisfaction work also shows decline, reflected from height number absence employee. Development stagnant career and unmet incentives​​ satisfying, result delay during three year Lastly, also contribute to problem this. Besides that, the atmosphere environment work is also lacking harmonious. Mixed method research This limited and intended for research influence development career, incentives and environment Work to performance in intervening satisfaction work. It is hoped that the study scientific This can strengthen existing theories and provide​ more information​ accurate about intervening role of satisfaction work on relationships between development career, incentives, and environment Work to performance. The main data collection analyzed with Smart Partial Least Square application uses all over population employees (Census), at the Secretariat District Government​ Karimun, which has 141 employees. It was concluded that development career influential positive significant to performance and satisfaction Work employees, while incentive own influence positive No significant. Environment Work influential negative significant to performance but positive significant to satisfaction work. Satisfaction work also has an effect positive significant to performance employee. Development career and environment Work in a way positive significant influence performance employees in intervening satisfaction work . Meanwhile incentive influential positive No significant to performance employee. It is recommended that the Karimun Regency Regional Secretariat implement a structured career development program and review the reward and benefit system to ensure transparency and timely disbursement. Create a conducive work environment through good communication and team-building activities.
Copyright (c) 2026 Mardiana, Ngaliman, Sri Yanti https://creativecommons.org/licenses/by-sa/4.0
FROM BOYCOTT TO BUYCOTT: HOW SOCIOPOLITICAL CRISES SHAPE BRAND TRUST, PREFERENCE, AND INTENTION TO PURCHASE BISCUIT PRODUCTS IN INDONESIA
Consumer boycotts have become a form of political consumerism that shapes brand evaluation, yet little research addresses habitual, low-involvement fast-moving consumer goods (FMCG) categories. This study examines how sociopolitical boycott sentiment, triggered by the 2023 Israel-Palestine conflict, influences Brand Trust, Brand Preference, and Purchase Intention toward multinational and local biscuit brands (Oreo and Roma) in Indonesia. A sequential explanatory mixed-method design combined Partial Least Squares Structural Equation Modeling (PLS-SEM) on survey data from 300 valid Indonesian biscuit consumers with thematic analysis of ten in-depth interviews. Results show that boycott sentiment significantly but weakly reduces Brand Trust, Brand Preference, and Purchase Intention, while Brand Trust strongly drives Brand Preference and Brand Preference remains the strongest determinant of Purchase Intention. Mediation analysis confirms that Brand Trust and Brand Preference partially mediate the boycott-purchase intention relationship. Qualitative findings reveal that consumers separate moral concern from product evaluation, relying on accumulated trust, taste, familiarity, and household habit, while expecting transparent, culturally sensitive, and action-based responses from multinational brands. The study extends political consumerism and brand equity literature by showing that boycott effects in habitual FMCG categories are evaluative rather than binary, and offers managerial guidance for sustaining brand resilience during sociopolitical crises.
Copyright (c) 2026 Salsabila Dona Sunandi, Nita Garnida https://creativecommons.org/licenses/by-sa/4.0
ETHICAL CONSEQUENCES OF MODERN HUMAN RESOURCE MANAGEMENT PRACTICES: A STUDY OF THE INFLUENCE OF JUSTICE ORGANIZATION TO REPUTATION COMPANY IN PT. SSP MOROWALI CENTRAL SULAWESI
This study aims to analyze the ethical consequences of implementing modern human resource management practices, specifically examining the influence of organizational justice dimensions on the formation of corporate reputation. in PT. SSP Morowali, acompany Which operate in region Central Sulawesi. Method study use approach quantitative with design survey. Sample studyThe sample consisted of 120 employees selected using simple random sampling. The data were analyzed using multiple linear regression analysis. The results showed that, both partially and simultaneously, the dimensions of distributive justice, procedural justice, and interactional justice had a positive and significant influence on corporate reputation. Findings This indicates thatimplementation principle justice as runway ethical in human resource management not only impact on welfare employees, but also become strategic factors in building public image and trust in the company. This research contributes to the development of ethical human resource management and serves as a management consideration in formulating sustainable policies oriented towards enhancing the organization's reputation.
Copyright (c) 2026 Nur Indah, Baharuddin Semmaila, H.Baso Amang, Hj.Aryanti Arfah, Muhammad Arif, Tenri Wahyu https://creativecommons.org/licenses/by-sa/4.0
LEGAL ASPECTS OF THE LEGAL STATUS OF COMPANIES OR BUSINESS ENTITIES IN BUSINESS ACTIVITIES
Companies are always connected with third parties and want to protect honestly run companies ("te goeder trouw"), then it is very important the meaning of the legality of a company in business activities. Legality of a company or business entity is the most important element, because the legality is the identity of a legal or legalized a business entity so recognized by the community. Company legality must be legitimate according to the laws and regulations, in which the company is protected or protected by various documents until it is lawful. Forms of Corporate Legality There are several types of identity that legalize business entities, including: company name, corporate brand, and trading business license. While the benefits of the legality of the company is as a means of legal protection, means of promotion, evidence of compliance with the law, facilitate a project and facilitate business development. The number of companies established without legalizing the company, is very detrimental to other companies that carry out their business activities honestly.
Copyright (c) 2026 Rahmawati Hutagalung https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF WORK-LIFE BALANCE AND WORK FATIGUE ON WITHDRAWAL BEHAVIOR IN WORK AMONG GEN Z IN JAKARTA WITH JOB SATISFACTION AS A MEDIATION VARIABLE
Changes in the dynamics of the workplace encourage the emergence of quiet quitting behavior , especially among Generation Z employees who are concerned about work-life balance and psychological well-being. This study aims to analyze the influence of work-life balance and burnout on job withdrawal behavior with job satisfaction as a mediating variable in Generation Z employees in Jakarta. The study used a quantitative approach with 120 respondents and was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that work-life balance significantly influenced withdrawal behavior and job satisfaction, while burnout significantly influenced withdrawal behavior but not job satisfaction. Job satisfaction also significantly influenced withdrawal behavior and was able to mediate the influence of work-life balance on that behavior, but did not mediate the influence of burnout . These findings indicate the importance of improving work-life balance in strengthening the satisfaction and engagement of Generation Z employees and reducing the tendency of quiet quitting . Keywords: work-life balance , burnout , job satisfaction, quiet quitting , Generation Z.
Copyright (c) 2026 Vania Fredline Artanti, Hery Winoto TJ https://creativecommons.org/licenses/by-sa/4.0
THE MARKETING STRATEGY FOR ONLINE PREMARITAL MARRIAGE IN BIRO DINAMIS PSIKOLOGI
The Marketing Strategy for Online Premarital Marriage in Biro Dinamis Psikologi Marriage essentially has become a sacral tradition on so many people’s life. This is the moment where people are officially commit to spend their life together forever. However, as the time pass by, the trend is now changing. Mostly, staarted from millenials and z generations, only several groups of people who are interested in marriage. There are so many factors of why the numbers of marriage in Indonesia is shrinking. The shifting idea of its marriage, the finantial condition, the unmatchable background of its couple, and the booming cheating issue have change they way people perceive its marriage. At this time, people become more cautious. It is neither bad nor good. It is a sign that people are finally aware that marriage is something that people can’t taking granted on. People can be seen so happy in the first year and have a child,yet they decideto divorce due to several reason. Therefore, it is important for people to have a plan and a consideration before getting into marriage. One of the plans is to have a mental premarital consultation, especially online session. Biro Dinamis Psikologi as the object here is providing the online premarital consultation as a new service. In summary, this research is studying about the suitable marketing strategy for Biro Dinamis Psikologi to gain more customers by conducting the aspect of consumer doubt, skepticism, familiarity, information seeking, value for money, and aesthetic design on its purchase intention. By doing this research, Biro Dinamis Psikologi and also the researcher can help it to find a new solution for its new online service together.
Copyright (c) 2026 Aqilah Mufidah Suhadi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PATIENT EXPERIENCE AND PROMOTION STRATEGY ON OUTPATIENT LOYALTY WITH WORD OF MOUTH AS A MEDIATING VARIABLE
To survive in the increasingly tight healthcare competition, hospitals must maintain clinical and operational service quality to build long-term patient loyalty. This study examines the effect of patient experience and promotion strategies on outpatient loyalty, both directly and indirectly through word of mouth (WOM) as a mediating variable. A purposive sampling technique was used in the data collection process, involving 180 outpatient respondents at RS Sentra Medika Cikarang. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) via SmartPLS 3.0 software. The test results show that patient experience and promotion strategies are essential aspects that significantly drive positive word of mouth. Furthermore, patient experience and word of mouth have a significant positive direct effect on patient loyalty. In contrast, the promotion strategy does not directly influence patient loyalty. Mediation analysis reveals that word of mouth partially mediates the effect of patient experience on loyalty, while it fully mediates the impact of promotion strategy on patient loyalty.
Copyright (c) 2026 Luciawati, Hery Winoto Tj https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF LEADERS IN EMPLOYEE RETENTION IN THE NON-FORMAL EDUCATION SECTOR
This study aims to analyze the influence of responsible leadership and transformational leadership on employee turnover intention in non-formal education institutions in Jakarta, with employee engagement serving as a mediating variable. This research employed a quantitative approach through a survey of 177 respondents selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that transformational leadership has a positive and significant effect on employee engagement (β = 0.504; p < 0.000), while responsible leadership does not significantly affect employee engagement (β = 0.005; p = 0.971). Employee engagement was found to be the strongest predictor in reducing turnover intention (β = -0.444; p < 0.000). Responsible leadership has a direct negative and significant effect on turnover intention (β = -0.355; p = 0.001), whereas transformational leadership does not have a significant direct effect on turnover intention (β = 0.188; p = 0.104). Employee engagement does not mediate the relationship between responsible leadership and turnover intention, but fully mediates the relationship between transformational leadership and turnover intention (β = -0.224; p < 0.001). The findings show that responsible leadership operates through ethical behavior and trust mechanisms that directly reduce turnover intention, while transformational leadership reduces turnover intention through the enhancement of employee engagement. This study extends Social Exchange Theory by demonstrating that different leadership styles operate through different mechanisms in influencing employee retention.
Copyright (c) 2026 Nocita Maria, Romauli Nainggolan, Hastuti Naibaho https://creativecommons.org/licenses/by-sa/4.0
BALANCING EXPLOITATION & EXPLORATION: AN AMBIDEXTROUS ORGANIZATION FRAMEWORK IN THE DIGITAL TRANSFORMATION PROCESS OF BANK PEREKONOMIAN RAKYAT (BPR) SARIDANA SURABAYA
This study aims to create a workable framework and to determine the optimal strategic priority for the digital transformation of rural banks (traditionally known as Bank Perekonomian Rakyat) in Indonesia amidst the disruptive competition from the fintech and digital banking, and the chronic resource constraints. Based on the Ambidextrous Organization Theory, this research utilizes a mized-methods approach, combining qualitative thematic analysis & value focus thinking derived from executive interviews & survey, with the quantitative Analytic Hierarchy Process to evaluate the digital product alternatives against foundantional organizational criteria. The analysis reveals that shareholder willingness and business potential are the most dominant criteria driving digital adoption, superseding technological and capital limitations, while Consumer Lending emerges as the to priority product alternative, outperforming other alternatives such as retail funding and fee-based services. In conclusion, successful digital transformation for resource-constrained financial institutions depends fundamentally on leadership mindset and market pragmatism rather than investment on technological infrastucture. Rural banks must adopt an ambidextrous operational model, and prioritizing symbiotic integrations with existing financial technology ecosystems to disburse rapid, revenue-generating consumer loans. This targeted approach secures the immediate financial returns necessary to sustain ongoing digital transformation while deliberately maintaining traditional offline processes for complex loan financing.
Copyright (c) 2026 Alvian Susanto, Aurik Gustomo https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF DIGITAL MARKETING ON CUSTOMER LOYALTY WITH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE AMONG E-COMMERCE USERS IN MEDAN CITY
This study aims to analyze the effect of digital marketing on customer loyalty with customer satisfaction as an intervening variable among e-commerce users in Medan City. A quantitative approach was applied using non-probability sampling, specifically purposive sampling. The sample consisted of 130 respondents who are active e-commerce users in Medan City and have made at least three online transactions in the past six months. Data were collected through online questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 4.0 software. The results show that: (1) digital marketing has a positive and significant effect on customer satisfaction (β = 0.718; p < 0.001); (2) customer satisfaction has a positive and significant effect on customer loyalty (β = 0.524; p < 0.001); (3) digital marketing has a positive and significant effect on customer loyalty (β = 0.289; p < 0.001); and (4) customer satisfaction partially mediates the effect of digital marketing on customer loyalty (β = 0.376; p < 0.001). The implication is that e-commerce actors serving the Medan City market need to optimize the digital marketing dimensions, namely cost, interactive, incentive program, site design, and informative, to build customer satisfaction, which will ultimately foster long-term customer loyalty.
Copyright (c) 2026 Ami Natuz Zahara, Henry Aspan, Ari Prabowo, Etty Sri Wahyuni https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PRICE, STORE AMBIENCE AND SERVICE QUALITY ON CUSTOMER LOYALTY AT FRITTO CHICHEN IN MEDAN CITY
This study aims to determine and analyze the effect of price, store ambience, and service quality on customer loyalty at Fritto Chicken Medan City. This study uses a quantitative method with a causal associative approach. The population in this study were Fritto Chicken Medan City customers with a sample of 100 respondents obtained using quota sampling and purposive sampling techniques. Data collection techniques were carried out through a questionnaire with a Likert scale. Data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially price, store ambience, and service quality have a positive and significant effect on customer loyalty at Fritto Chicken Medan City. Simultaneously, price, store ambience, and service quality also have a positive and significant effect on customer loyalty. The service quality variable is the most dominant variable influencing customer loyalty. The results of this study are expected to be a consideration for companies in increasing customer loyalty through appropriate pricing, a comfortable restaurant atmosphere, and quality service.
Copyright (c) 2026 Delina Hati Maduwu, Tika Nirmala Sari https://creativecommons.org/licenses/by-sa/4.0
MARKETING INNOVATION IN THE DIGITAL ERA: INCREASING CAPITAL AT STIKOM CKI THROUGH TECHNOLOGY AND SOCIAL MEDIA
Purpose - Marketing innovation in the digital era is increasingly decisive for the institutional capital of small private higher education institutions (HEIs) in developing economies. This study examines how STIKOM CKI, a small private ICT institution in East Jakarta, Indonesia, can leverage digital marketing to reverse declining enrollment and strengthen institutional capital. Design/methodology/approach - The study adopts a qualitative single-case design that triangulates semi-structured interviews with institutional management and current students, document analysis of internal records, and netnographic observation of the institution's official digital channels. Evidence was analysed thematically and mapped onto established strategic frameworks (RBV, VRIO, Value Chain, PESTEL, Porter's Five Forces, and SWOT/TOWS). Findings - Institutional data confirm a structural enrollment decline of 39% between 2020/2021 and 2024/2025, driven primarily by low brand awareness and under-utilised digital tools rather than by academic quality. The study develops a Digital Marketing Higher Education Strategic Framework resting on five pillars: SDGs-MSME differentiation, a prioritised multi-channel presence (TikTok, Instagram, YouTube, LinkedIn, Google Search, WhatsApp Business), community-based marketing, micro-credential innovation, and data-driven improvement. A phased twelve-month implementation plan with measurable KPIs is proposed at an estimated annual investment of Rp 120,000,000-Rp 170,000,000. Originality/value - The study contributes to the limited literature on digital marketing for small private HEIs in developing economies, demonstrating how SDGs-MSME alignment can function as a rare and inimitable competitive differentiator rather than a peripheral commitment.
Copyright (c) 2026 Muhammad Farrel Ardan, Harimukti Wandebori https://creativecommons.org/licenses/by-sa/4.0
EMOTIONAL INTELLIGENCE, WORK-LIFE BALANCE, AND SOCIAL SUPPORT ON HEALTHCARE WORKER PERFORMANCE AT JULOK PUBLIC HEALTH CENTER
This study examines the influence of emotional intelligence, work-life balance, and social support on the performance of healthcare workers at Julok Public Health Center, East Aceh. The research used a quantitative approach with a survey design. The population consisted of 162 healthcare workers, and 62 respondents were selected through simple random sampling based on the Slovin formula. Data were collected using a structured Likert-scale questionnaire and analyzed through validity testing, reliability testing, classical assumption tests, and multiple linear regression using SPSS 26. The findings show that emotional intelligence has a positive and significant effect on healthcare worker performance (B = 0.244; p = 0.003). Work-life balance also has a positive and significant effect (B = 0.439; p = 0.000), while social support has the strongest positive effect (B = 0.472; p = 0.000). The model explains 73.6% of the variance in performance, and the simultaneous test confirms that the three variables jointly affect performance. These results highlight the importance of psychological and social resources in strengthening public health service quality.
Copyright (c) 2026 Marshanda Aulia Putri, Ibrahim Qamarius, Yanita, Sullaida https://creativecommons.org/licenses/by-sa/4.0
CORRELATION BETWEEN QUALITY HUMAN RESOURCE MANAGEMENT IN THE CAREER DEVELOPMENT OF EDUCATORS AND SCHOOL ACCREDITATION
Human resource (HR) management in education is a strategic element in ensuring sustainable school quality, particularly through planned and systematic career development of educators. HR management practices in many educational institutions still tend to be administrative and have not been fully integrated with efforts to improve school quality and meet accreditation standards. This study aims to explore the concept of quality-based HR management in educator career development and its relationship to achieving school accreditation through the perspective of national policy and academic literature. This study uses a narrative literature review approach by analyzing various primary and secondary literature sources, including scientific journal articles and relevant national education policy documents. The results of the study indicate that quality-based HR management which includes career planning, performance assessment, competency development, and ongoing professional development has a strong correlation with improving school quality and achieving accreditation. Effective implementation of human resource management encourages improved teacher performance, strengthens a culture of quality, and meets performance indicators in school accreditation instruments. The conclusion of this study confirms that quality-based human resource management in teacher career development is a strategic instrument for improving school accreditation. However, its success depends heavily on the principal's leadership capacity, consistency of internal policies, and support from a continuous professional development system.
Copyright (c) 2026 Maulida, Agus Salim Salabi https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF ERP SAP S/4HANA IMPLEMENTATION DESIGN TO IMPROVE PROCESS EFFICIENCY AND FINANCIAL REPORTING ACCURACY AT PT IAS
PT IAS operates five business entities with four unintegrated ERP systems running in parallel — SAP ECC, SAP Business One, Acumatica, and Gamatechno. This condition has resulted in systemic inefficiencies, including a prolonged monthly financial close cycle, delayed group financial consolidation, manual intercompany reconciliation consuming 3–5 days per period, a data error rate of 2–5%, and 8–12 audit findings per year, with incomplete compliance with PSAK 110. This study aims to: (1) analyze the current state of PT IAS Group's financial reporting systems; (2) design an ERP SAP S/4HANA implementation to enhance process efficiency and reporting accuracy; (3) identify supporting factors and implementation challenges; and (4) develop an appropriate phased implementation roadmap. This study employs a qualitative descriptive approach using a case study method, with data collected through in-depth interviews, document analysis, and Root Cause Analysis (RCA) based on the Fishbone Diagram across five dimensions: People, Process, Technology, Data, and Governance. The findings indicate that SAP S/4HANA — encompassing the FI/CO, Group Reporting, MM, and SD modules, along with SAP BTP — is the optimal solution to address all identified gaps in the current state. The proposed implementation design is projected to reduce the monthly financial close to ≤3 working days (an 80% improvement), accelerate group consolidation to ≤2 days, improve reporting accuracy to ≥99.5%, and reduce audit findings to ≤2 per year. A three-year phased roadmap (2026–2028) is structured as follows: Phase 1: Finance Core (2026); Phase 2a: Source-to-Pay (2027); Phase 2b: Lead-to-Cash (2027); and Phase 2c: Technical & Governance (2027). The primary success factor is top management commitment and the IGH ecosystem, while critical risks — including poor master data quality and user resistance — are mitigated through a four-pillar change management strategy: People, Process, Technology, and Governance.
Copyright (c) 2026 Zaini Widya Ramadhani, Fahmi Natigor Nasution, Meilita Tryana Sembiring https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF DIGITAL CULTURE AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS A MEDIATION VARIABLE AT FINNS BALI
Abstract — Digital transformation has encouraged organizations to establish a strong digital culture and implement effective leadership practices to improve employee performance. However, the success of these initiatives is often influenced by employees' work motivation. This study aims to examine the effects of digital culture and leadership style on employee performance, with work motivation serving as a mediating variable at FINNS Bali. A quantitative approach was employed using a survey method involving employees of FINNS Bali. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that digital culture has a positive and significant effect on work motivation but does not directly influence employee performance. Leadership style positively and significantly influences both work motivation and employee performance. Furthermore, work motivation has a positive and significant effect on employee performance and mediates the relationship between digital culture and employee performance, as well as the relationship between leadership style and employee performance. These findings highlight the importance of strengthening work motivation through the implementation of digital culture and effective leadership practices to enhance employee performance within the hospitality industry.
Copyright (c) 2026 Dian Mariany, Adrie Frans Assa https://creativecommons.org/licenses/by-sa/4.0
FRAGMENTATION OF AUTHORITY OF THE FREE NUTRITIONAL MEAL PROGRAM FROM THE PERSPECTIVE OF PUBLIC ADMINISTRATION
The Free Nutritious Meals (MBG) Program is a strategic government policy designed to improve the nutritional status of the community, enhance the quality of human resources, and support efforts to accelerate the reduction of stunting in Indonesia. Despite the high expectations for the program, its implementation still faces various governance issues, particularly those related to the division of authority between government institutions. The involvement of many actors in the planning, budgeting, implementation, and monitoring processes has not been fully accompanied by an effective coordination mechanism, potentially leading to overlapping tasks, differing policy interpretations, and inconsistencies in implementation across regions. Based on these conditions, this study aims to analyze the forms of fragmentation of authority in the implementation of the Free Nutritious Meals Program and explain its implications for the effectiveness of governance from a public administration perspective. The study used a qualitative approach with a case study design. Data were obtained through in-depth interviews with stakeholders, observations of program implementation, and reviews of various policy documents, regulations, and institutional reports related to the MBG implementation. Data were analyzed through thematic analysis using source and method triangulation to strengthen the validity of the research results. The research findings indicate that fragmentation of authority not only impacts the effectiveness of inter-institutional coordination but also results in slow decision-making, administrative inefficiencies, and variations in program implementation at the regional level. Furthermore, the study found that strengthening collaborative governance, clarifying role allocations, harmonizing regulations, and utilizing integrated information systems can improve coordination and enhance the effectiveness of program implementation. Therefore, strengthening institutional synergy and realigning the distribution of authority are crucial prerequisites for realizing a more effective, accountable, and sustainable Free Nutritional Meal Program within the framework of public administration in Indonesia.
Copyright (c) 2026 Amas Mashudin https://creativecommons.org/licenses/by-sa/4.0
MOSQUE MANAGEMENT ACTIVITIES IN REALIZING THE "RAMAH MUSAFIR" CONCEPT AS A FORM OF SERVICE TO THE COMMUNITY AT ARRIDHO MOSQUE, PERUMNAS MANDALA, MEDAN DENAI DISTRICT
This study aims to analyze the implementation of the planning function in the management of Arridho Perumnas Mandala Mosque, with the goal of realizing a traveler-friendly concept as a form of service to the community. The research is motivated by the gap between the ideal conditions (Das Sollen) for managing a traveler-friendly mosque and the actual conditions (Das Sein) in the field; while the needs of congregants and travelers regarding mosque facilities continue to rise, these have not yet been fully matched by structured service planning. A qualitative approach involving field research was employed. Data were collected using three techniques: observation, interviews, and document analysis. The findings indicate that the planning undertaken by the mosque administrators encompassing the development of service programs, physical facilities, digital technology utilization, and community engagement serves as a determining factor in establishing a traveler-friendly mosque. The study concludes that structured planning enhances the quality of service to the community and strengthens the mosque's role as a center of Islamic civilization.
Copyright (c) 2026 Tarmizi Harahap https://creativecommons.org/licenses/by-sa/4.0
INTEGRATION OF PERFORMANCE MANAGEMENT WITH RISK MANAGEMENT USING THE RISK-BASED PERFORMANCE MANAGEMENT MODEL TO IMPROVE COMPANY PERFORMANCE
This study aims to formulate an integrated model for performance and risk management through a Risk-Based Performance Management (RBPM) approach to improve company performance at PT XYZ, an airport operator. The research is motivated by the continued failure to meet several performance indicators, suboptimal operational cost efficiency, and the lack of integration between risk management and performance management, which prevents risk information from fully supporting strategic decision-making. In addition, the results of the risk maturity assessment indicate that there are still gaps in governance, process integration, and the use of risk data and technology. The study uses a qualitative descriptive approach with a case study at PT XYZ. Data were obtained through analysis of company documents, performance reports, risk profile reports, Risk Maturity Index (RMI) assessment results, observations, and interviews with related work units. The analysis compared the existing conditions of performance management and risk management implementation with the Risk-Based Performance Management framework to identify gaps and formulate improvement plans. The results show that performance management and risk management are still running partially, risk appetite has not been consistently internalized in target setting, and performance indicators, risk indicators, and control indicators are not yet connected in an integrated system. The RBPM model is designed to integrate Key Performance Indicators (KPIs), Key Risk Indicators (KRIs), and Key Control Indicators (KCIs) through strategic alignment, risk appetite, dashboard-based monitoring, and an early-warning system. Implementing this model can improve decision-making quality, strengthen governance, enhance organizational resilience to uncertainty, and encourage more stable, measurable, and sustainable performance.
Copyright (c) 2026 Andri Sahputra, Meilita Tryana Sembiring, Nazaruddin https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF CONSUMER PREFERENCES FOR TEMPE PRODUCT ATTRIBUTES IN FAKFAK REGENCY
Consumer preference refers to the level of importance or degree of liking that consumers assign to a product they intend to purchase or consume. Product attributes, including taste, price, and size, are key factors influencing purchasing decisions. The problem addressed in this study is identifying which product attributes significantly influence consumers' purchase intentions. This study aims to determine the product attributes that influence the purchasing decisions of the people of Fakfak and to analyze their preferences for tempe products. The research was conducted at Tanjung Wagom Market in Fakfak Regency, West Papua, Indonesia. A quantitative research approach was employed. The study population consisted of the residents of Fakfak Regency, and data were collected from 30 respondents through a survey. The sample comprised 30 respondents selected using the accidental sampling technique. The analytical methods used in this study were conjoint analysis and the Likert scale. The results indicate that the product attribute with the highest utility value is taste, specifically the savory level, with a utility value of 1.041. The second highest-ranked attribute is price, at IDR 5,000, with a utility value of 0.274, while the third is size, with the large size level having a utility value of 0.307. The importance value analysis shows that the taste attribute is the most influential factor, accounting for 54.469% of consumer preferences.
Copyright (c) 2026 Novita Fransisca https://creativecommons.org/licenses/by-sa/4.0
THE ANALYSIS OF THE EFFECT OF SERVICE QUALITY, PRICE AND WORD-OF-MOUTH ON CUSTOMER SATISFACTION AT GRAND KUPI BLANG PULO
This study aims to analyze the influence of service quality, price, and word-of-mouth on customer satisfaction at Grand Kupi Blang Pulo, a local coffee shop in Lhokseumawe City. The background of this research is the decline in Grand Kupi's revenue over the past three years, indicating potential issues in customer satisfaction. A quantitative approach was used with a survey method involving 100 respondents who were customers of Grand Kupi. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that service quality, price, and word-of-mouth simultaneously have a significant effect on customer satisfaction. Partially, service quality and word-of-mouth have a positive and significant influence, while price also has a significant impact, albeit with a lower contribution. These findings highlight the importance of improving service quality and optimizing word-of-mouth strategies to maintain and enhance customer satisfaction .
Copyright (c) 2026 Radja Alvarezi, Halida Bahri https://creativecommons.org/licenses/by-sa/4.0
EMERGENCE OF AI-DRIVEN INFLUENCERS: ANALYZING THEIR EFFECTS, ETHICAL ISSUES, AND STRATEGIC VALUE IN BRAND MARKETING
Artificial Intelligence (AI)-driven influencers have emerged as a transformative innovation in digital marketing, reshaping how brands engage with consumers through personalized, scalable, and data-driven communication. This study aims to analyze the effects of AI-driven influencers on consumer engagement and brand marketing, examine the ethical issues associated with their implementation, and evaluate their strategic value in contemporary marketing practices. The research employs a systematic literature review (SLR) approach following the PRISMA framework. Relevant studies published between 2020 and 2025 were collected from the Scopus database and analyzed using thematic synthesis and bibliometric mapping with VOSviewer. The review included 30 peer-reviewed articles that met the predefined inclusion criteria. The findings indicate that AI-driven influencers significantly enhance consumer engagement, improve brand communication, and enable highly personalized marketing strategies through advanced artificial intelligence technologies. However, the widespread adoption of AI influencers also raises critical ethical concerns, including transparency, authenticity, algorithmic bias, and data privacy, which require appropriate governance and regulatory frameworks. Bibliometric analysis further reveals that research on AI influencers has increasingly shifted toward issues of consumer trust, ethical AI deployment, and strategic brand communication. The study concludes that AI-driven influencers represent a valuable strategic asset for modern brand marketing when supported by responsible AI governance, transparent communication, and consumer-centered marketing practices. These findings provide practical implications for marketers and contribute to the growing body of knowledge on AI-enabled digital marketing.
Copyright (c) 2026 Muh Syulhasbiullah, Harmina https://creativecommons.org/licenses/by-sa/4.0
DIGITAL VISUAL MERCHANDISING STRATEGIES AND SMART MARKET PLATFORM ADOPTION AMONG TRADITIONAL MARKET MSMES IN PADANG
Traditional markets face a critical competitive disadvantage in the digital economy due to poor digital touchpoints and user experience misalignment. This study aims to evaluate the distinct impacts of digital visual merchandising (DVM) configurations on smart market platform adoption (SMPA) among traditional market MSMEs in Padang, West Sumatra. Utilizing an extended Technology Acceptance Model (TAM) as the structural framework, this research adopts a deductive quantitative design. Primary data was gathered from 150 eligible merchants across Pasar Raya, Pasar Alai, and Pasar Bandar Buat using a field-assisted survey approach. The empirical dataset was analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4. The statistical findings reveal that all five structural hypotheses are supported. DVM exerts a powerful, significant direct effect on both Perceived Ease of Use (PEOU) (β= 0.542) and Perceived Usefulness (PU) β= 0.315). Furthermore, PEOU and PU significantly dictate actual platform adoption, with the model explaining 58.4% of the total variance (R2 = 0.584). These results demonstrate that intuitive, empathetic front-end visual ergonomics serve as a vital cognitive gateway that reduces operational friction and drives long-term continuous digital workflow internalization for micro-vendors.
Copyright (c) 2026 Liza Yuliana, Liesma Maywarni Siregar https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF PRICE ON CONSUMER SATISFACTION OF DIM SUM CEMAL CEMIL IN MEDAN CITY
This study aims to analyze the effect of price on customer satisfaction at Dim Sum Cemal Cemil in Medan. The study employed a quantitative approach using a survey method, in which questionnaires were distributed to 60 respondents who were customers of Dim Sum Cemal Cemil. Accidental sampling was used as the sampling technique. The data were analyzed using IBM SPSS Statistics software through validity tests, reliability tests, normality tests, heteroscedasticity tests, simple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results showed that all statement items were valid and reliable. The results of the simple linear regression analysis yielded the equation Y = 11.892 + 0.694X, indicating that price has a positive effect on customer satisfaction. The t-test results showed a calculated t-value of 6.536 with a significance level of 0.000 (<0.05), thus proving that price has a positive and significant effect on customer satisfaction. The F-test results also showed a significance value of 0.000, meaning the regression model is appropriate for use. Furthermore, the coefficient of determination (R-squared) of 0.424 indicates that price explains 42.4% of the variation in consumer satisfaction, while the remaining 57.6% is influenced by other factors not examined in this study. Thus, it can be concluded that price is one of the key factors influencing customer satisfaction at Dim Sum Cemal Cemil in Medan. Therefore, the business is advised to maintain a pricing policy that aligns with product quality and customer purchasing power in orders to enhance customer satisfaction and loyalty.
Copyright (c) 2026 Ade Rahma Ayu, Aqila Zulaikha Majid, Regina Aulia Natasya, Vira Adelia Syafitri, Nabila Dwi Agustin, Rizki Al Akbar, Christian Parulian Manurung https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF ISLAMIC BUSINESS STRATEGY IN INCREASING SALES OF SYAR'I CLOTHING PRODUCTS CASE STUDY OF MICKEY OLSHOP BOUTIQUE TEBING TINGGI
This study aims to analyze the Islamic marketing strategy implemented by Mickey Olshop Muslim Fashion Store in Tebing Tinggi to increase sales of sharia clothing products. The research also examines the advantages and disadvantages of implementing Islamic marketing strategies, as well as the supporting factors and obstacles faced in their application. This qualitative research was conducted over five months at Mickey Olshop Tebing Tinggi Boutique. Data collection methods included observation, in-depth interviews with the store owner, assistant manager, and employees, as well as documentation. The findings reveal that Mickey Olshop implements an Islamic marketing strategy through several approaches: promotional activities with discounts ranging from 10-30% during Islamic holidays, prioritizing excellent customer service with polite and courteous treatment, requiring employees to wear Muslim clothing to showcase product quality, offering discounts on defective products, operating a dropshipping system based on the principle of mutual assistance (ta'awun), and utilizing an online marketing system through an official website. The advantages of this strategy include facilitating business entry without capital requirements, strategic location accessibility, diverse product offerings, and authentic quality products that compete effectively with other Muslim fashion stores. However, disadvantages include limited customization options, consumer perceptions that associate robes with religious exclusivity, non-Sharia compliant products in some items, stock limitations due to imported goods, and relatively high prices. Supporting factors include positive customer feedback, good management, honest employees, and excellent service standards. Obstacles comprise limited parking space, proximity to congested main roads, relatively expensive products limiting purchasing power, and delays in imported goods delivery.
Copyright (c) 2026 Laluna Luthfyadha Harirra, Santi Arafah https://creativecommons.org/licenses/by-sa/4.0
OPTIMIZATION OF BANDUNG CITY’S HUMAN RESOURCE POTENTIAL TO SUPPORT INCLUSIVE URBAN GOVERNANCE
This study discusses the optimization of human resource potential in Bandung City to support inclusive urban governance. As one of Indonesia’s major urban centers, Bandung faces various challenges related to public services, social inequality, population growth, digital transformation, and community participation. Human resources are considered a key element in addressing these challenges because they include not only government officials, but also citizens, academics, creative communities, entrepreneurs, and civil society organizations. This study uses a qualitative descriptive method with a literature study approach. The data were collected from books, journal articles, government reports, policy documents, and previous studies related to human resource development, inclusive governance, urban development, smart city implementation, and Bandung City. The data were analyzed descriptively by identifying key themes such as community participation, government capacity, stakeholder collaboration, digital innovation, and public service inclusion. The results show that Bandung City has strong human resource potential, supported by its identity as a city of education, creativity, and innovation. However, this potential needs to be optimized through capacity building, digital literacy improvement, participatory planning, and collaboration among stakeholders. Inclusive urban governance requires the active involvement of all social groups, including women, youth, persons with disabilities, low-income communities, and other vulnerable groups. Therefore, the optimization of human resources is essential to create a governance system that is more responsive, participatory, equitable, and sustainable.
Copyright (c) 2026 Risna Haryati https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF CASHLESS PAYMENT CONVENIENCE AND TRANSACTION EXPERIENCE ON CONSUMER LOYALTY TOWARD CULINARY MSMES IN TEBING TINGGI CITY
This study examines the influence of the ease of cashless payments and transaction experiences on consumer loyalty toward culinary MSMEs in Tebing Tinggi City, where intense competition and low repurchase rates pose significant challenges to business sustainability. Using a quantitative explanatory approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, data were collected from 96 respondents via accidental sampling. The results indicate that the ease of cashless payments has a positive and significant effect on consumer loyalty, with a dominant contribution compared to transaction experience. Transaction experience was also found to have a positive and significant effect on consumer loyalty. Together, these two variables explain 64.6% of consumer loyalty, while the remaining 35.4% is influenced by other factors not examined in this study. These findings provide strategic implications for MSME operators to optimize digital payment systems and improve transaction quality, and serve as a basis for local government policies to accelerate MSME digital transformation programs in the digital era.
Copyright (c) 2026 Ananda Alfiyah, Anisa, Didik, Willy https://creativecommons.org/licenses/by-sa/4.0
TRANSFORMATION OF MSME’s COFFEE SHOPS IN MEDAN CITY: THE ROLE OF SUPPLY CHAINS AND BUSINESS INNOVATION IN IMPROVING COMPETITIVENESS THROUGH ENTERPRENEURIAL COMPETENCE AS A CATALYST
The coffee shop business is growing rapidly, with many entrepreneurs facing problems in maintaining the sustainability of their businesses. Some of the main problems that often arise include limitations in financial management, a lack of innovation in products and services, and problems in the supply chain for quality coffee beans. The purpose of this study is to determine the direct and indirect effects of supply chains and business innovation on competitiveness through entrepreneurial competence. This type of research is associative research. The types of data used are primary data and secondary data obtained from interview questionnaires and documentation studies. The population in this study is all coffee shop MSMEs in Medan City, the number of which cannot be determined with certainty. Accidental sampling was used. Based on the Lameshow formula, the sample size is 100 respondents, but the researcher added 50 respondents so that the total sample became 150 respondents in order to make the results more representative and avoid data bias. Data analysis was carried out using structural equation modeling (SEM) techniques with Smart-PLS analysis tools to test the direct and indirect relationships between these variables. The results explain that supply chains directly do not have a significant effect on entrepreneurial competence, business innovation directly has a significant effect on entrepreneurial competence, supply chains directly have a significant effect on competitiveness, business innovation directly has a significant effect on competitiveness, and business innovation directly has a significant effect on competitiveness. Supply chains and business innovation indirectly have a significant effect on competitiveness through entrepreneurial competence.
Copyright (c) 2026 Syukron Arjuna, Munthe Abdillah, Yasir Pohan https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND JOB SATISFACTION ON ORGANIZATIONAL CITIZENSHIP BEHAVIOUR WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE AT THE ACEH PROVINCIAL LAND OFFICE
This study aims to analyse the influence of transformational leadership and job satisfaction on organizational citizenship behaviour with organisational commitment as an intervening variable at the Aceh Provincial Land Office, where the dependent variables of this study are transformational leadership and job satisfaction, the independent variable is organizational citizenship behaviour, and the intervening variable is organisational commitment. The population in this study consists of employees of the Aceh Provincial Land Office, including the North Aceh District office, the Lhokseumawe City office and the Bireuen District office. The sampling technique used was simple random sampling, and a sample of 68 respondents was obtained, all of whom are employees of the Aceh Provincial Land Office. The research method used is quantitative, and data analysis is conducted using path analysis. The results of this study indicate that transformational leadership has a significant effect on organisational commitment, job satisfaction has a significant effect on organisational commitment. Transformational leadership has a significant effect on the organisational citizenship behaviour of employees at the Aceh Provincial Land Office, and job satisfaction has a significant effect on the organisational citizenship behaviour of employees at the Aceh Provincial Land Office. Furthermore, organizational commitment has a significant effect on the organizational citizenship behaviour of employees at the Aceh Provincial Land Office, transformational leadership significantly influences organizational citizenship behaviour through organizational commitment as an intervening variable, and job satisfaction significantly influences organizational citizenship behaviour through organizational commitment as an intervening variable.
Copyright (c) 2026 Enik Wijayanti, Faisal Matriadi, Marbawi, Sapna Biby, Ikramuddin, Husaini https://creativecommons.org/licenses/by-sa/4.0
SYSTEMATIC LITERATURE REVIEW: HEALTHCARE HUMAN RESOURCE RETENTION STRATEGIES IN REDUCING TURNOVER IN HOSPITALS
The high turnover rate of healthcare personnel in hospitals has become a major challenge in human resource management, as it can disrupt service continuity, reduce the quality of healthcare services, and increase recruitment and training costs for new employees. Therefore, effective retention strategies are essential to retain competent healthcare professionals and ensure the sustainability of hospital services. This study aims to identify the factors contributing to healthcare workforce turnover and to analyze human resource retention strategies for reducing turnover in hospital settings. The study employed a Systematic Literature Review (SLR) approach following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. A total of 20 scientific articles, consisting of 10 national and 10 international journals published between 2020 and 2026, were selected based on predetermined inclusion and exclusion criteria. The selected studies were analyzed descriptively through the processes of identification, screening, evaluation, and synthesis of research findings. The results indicate that the primary factors contributing to turnover include excessive workload, burnout, inadequate compensation, ineffective leadership, low job satisfaction, organizational culture, work-life balance, employee engagement, and limited career development opportunities. The most frequently recommended retention strategies include fair compensation and reward systems, career development, continuous training, mentoring programs, transformational leadership, strengthened organizational support, a positive work environment, and work-life balance policies. These strategies have been shown to improve job satisfaction, employee loyalty, and organizational commitment, thereby reducing turnover rates. Therefore, retention strategies should be implemented in an integrated and sustainable manner as part of hospital human resource management policies to retain competent healthcare professionals and improve the quality of healthcare services.
Copyright (c) 2026 Dea Erica, Adhietya Widyaningrum, Indri Lestari, Audrianto, Radyta Radwa Maudyna, Vip Paramarta https://creativecommons.org/licenses/by-sa/4.0