Amkop Management Accounting Review (AMAR)

How Learning Motivation and Organizational Activities Influence Career Growth Among UINSU Scholarship Alumni?

Padrie Payung Siregar, Juliana Nasution, Atika — Mon, 28 Apr 2025 00:00:00 +0000

This study aims to analyze the effect of learning motivation and organizational activeness on the career development of scholarship alumni at the State Islamic University of North Sumatra (UINSU). The method used is quantitative research with a survey approach, involving 30 alumni respondents who have received scholarships and are active in campus organizations. The results showed that learning motivation had no significant effect on career development, while organizational activeness had a significant positive effect. Simultaneously, these two variables contribute to career development with a contribution of 26.7%. The findings confirm the importance of involvement in organizations to develop non-academic skills required in the world of work, as well as showing that learning motivation, although important, is not enough to guarantee career success without the support of practical experience. This research provides insights for universities in designing more effective coaching programs for scholarship students, so that they are better prepared to face challenges in a competitive job market.

Empowering Communities Through Partnerships: The Case of PT Unilever Sei Mangkei

Padilla Hawanda, Waizul Qarni, Aqwa Naser Daulay — Mon, 28 Apr 2025 00:00:00 +0000

The purpose of this research is to find out the partnership empowerment strategy to improve community welfare in maqashid sharia review. This method uses descriptive qualitative. In this study, the data obtained directly through interviews with the person in charge of empowerment of the Unilever Indonesia Foundation (UIF), the person in charge of the perlanaan village government partnership and the local community. The implementation of this research took place at one of PT Unilever Sei Mangkei in bosar maligas sub-district, simalungun district. The analysis technique used in this research uses the Analitycal Hierarchy Process (AHP) method. The results showed that there are 2 empowerment strategies, namely the oil palm farmer program and the local MSME program. Based on the results of AHP, the highest weight of the alternative aggregate, the strategy chosen is the oil palm farmer program with a weight of 0.608. The smallholder program is in line with the principles of maqashid sharia which upholds justice, sustainability and social balance.

Employee Performance in Multinational Companies: The Role of Culture and Motivation

Ika Rahmawati Rahmawati, Nurhidayah Nurhidayah, Muhammad Ridwan Basalamah — Wed, 14 May 2025 00:00:00 +0000

Organisational culture and work motivation are crucial factors that influence employee performance in multinational companies, but the complex relationship between these variables is still not comprehensively explained. This study aims to analyse the influence of organisational culture and work motivation on employee performance using a Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) approach. Data were collected from 250 employees of multinational companies in the ASEAN region using proportional stratified random sampling technique. The results of the analysis show that organisational culture and work motivation have a positive and significant effect on employee performance, with work motivation also acting as a partial mediator in the relationship between organisational culture and performance. The findings confirm the importance of integrating a strong organisational culture and effective motivational strategies to improve employee performance across cultures. The practical implications of this study provide guidance for human resource management in multinational companies to develop an inclusive work culture and motivational programmes that are adaptive to cultural diversity. This research also opens up opportunities for further studies with longitudinal designs and mixed methods approaches to deepen the understanding of the dynamics of the variable relationships.

Optimization Of Bankruptcy Risk Through The Altman And Grover Models: A Comparative Study

Yulianita Rahayu, Juju Zuhriatusobah, Muhammad Abdurraafi, Amellia Supyani — Wed, 14 May 2025 00:00:00 +0000

Optimizing the risk of bankruptcy is very important in efforts to maintain the company's financial stability. To avoid bankruptcy, it is necessary to have an analysis that can predict the potential bankruptcy of a company. In this research, the author uses two bankruptcy prediction analysis models, namely the Altman model (Z-Score) and the Grover model (G-Score). This research uses data from Samsung, Apple, Asus, Xiaomi and Lenovo, during the period 2013 - 2022. This research aims to compare the analysis results of the two models and determine which method is the most accurate in predict bankruptcy. Based on the results of calculations using the Altman Model, it was found that more of the companies studied were in the "Gray Area" category, while calculations using the Grover Model showed that more of the companies studied were in the "healthy" category. And the Altman model has the highest level of accuracy in calculating potential bankruptcy, namely 38% compared to the Grover model which has an accuracy level of 14 %. This research states that the Altman model is more accurate in predicting potential bankruptcy rather than the Grover model.

Blockchain and Supply Chain Efficiency: Implications for Managerial Economics

Sat, 17 May 2025 00:00:00 +0000

This study aims to examine the relationship between blockchain technology, supply chain efficiency, and its implications for decision making within the framework of managerial economics. Through a literature study approach, this study reviews and synthesizes various related literature to map the conceptual contribution of blockchain integration in supply chain management. The study's results demonstrate that the characteristics of blockchain, namely decentralization, immutability, and transparency, have a significant impact on operational efficiency, transaction cost reduction, increased supply chain visibility, and risk management. From a managerial economics perspective, blockchain implementation enables more rational and efficient decision-making through reducing information asymmetry, optimizing resource allocation, and transforming market structures within the supply chain ecosystem. However, the adoption of this technology also presents several challenges, including high implementation costs, the need for standardization, and adjustments to organizational structures. This study provides a conceptual foundation for managers and policymakers to understand how blockchain can be a strategic tool for improving corporate competitiveness through supply chain transformation.

The Influence of Independence, Professionalism, and Auditor Performance on Audit Quality: A Case Study of Public Accounting Firms in Jakarta

Yanti Desipa Naibaho, Fangela Myas Sari, Olivia Venessa Boru Nainggolan — Sat, 17 May 2025 00:00:00 +0000

This study aims to examine and analyze the influence of auditor independence, auditor professionalism, and auditor performance on audit quality. The primary focus of this study is to determine which variables have a significant impact on audit quality within the context of Public Accounting Firms in Jakarta. This research employs a quantitative, correlational approach. Primary data were collected through a survey method using a closed questionnaire, which was distributed directly to 30 auditors working in three Public-Private Agreements (PKAs) in Jakarta. The sampling technique used was probability sampling, with a census sampling approach. Data analysis was conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) approach through WarpPLS software version 8.0. The results of the study indicate that the auditor professionalism variable has a positive and significant effect on audit quality. Conversely, the auditor independence and auditor performance variables do not show a significant impact on audit quality. These findings suggest that improvements in audit quality are more closely tied to the professional attitudes of auditors than to other variables. This study highlights the importance of cultivating professional values in audit practice as a crucial step in achieving optimal audit quality. The results of this study can serve as a reference for the development of auditor training policies and performance evaluation in public accounting firms.

The Effect of Management Effectiveness and FFB Weighing Efficiency at the Palm Oil Mill Weighing Bridge on the Acceleration of FFB Purchases at PT Anj Agri Binanga

Djurmiani Nasution, Tri Inda Fadhila Rahma, Kusmilawaty — Mon, 19 May 2025 00:00:00 +0000

This study aims to determine the analysis of the efficiency of the use of technology on the weighbridge of palm oil mills on the speed of purchasing FFB at PT ANJ Agri Binanga both partially and simultaneously. This research method is with a quantitative approach. Multiple regression analysis techniques with variables of effectiveness, efficiency and acceleration of purchases. The results of this study indicate that Effectiveness that meets the "INDUSTRIAL STANDARD" that high weighing efficiency (>50 tons/hour/unit) contributes to an increase in processing effectiveness of 5-8%. "MEDIUM" acceleration of FFB purchases will impact the performance of PT ANJ Agri Binanga so that it has an impact on the economic value of the Company. High acceleration of purchase (>15%) without capacity increase can reduce processing effectiveness by 3-5%. Increasing capacity synchronized with accelerated purchasing can maintain or increase processing effectiveness. Statistical results show that partially effectiveness has a positive but insignificant effect on the acceleration of FFB purchases and efficiency has a positive and significant effect on the acceleration of FFB purchases. Simultaneously effectiveness and efficiency 88.61% affect the acceleration of FFB purchases at PT ANJ Agri Binanga and the F test of the Ha hypothesis is accepted that effectiveness and efficiency together have a significant effect on the acceleration of FFB purchases at PT ANJ Agri Binanga located in Simangambat District, North Padang Lawas Regency.

How Leadership and Job Satisfaction Influence OCB: The Mediating Role of Organizational Commitment ?

Anang Wahyu Wahyu, Suhana Suhana — Tue, 20 May 2025 00:00:00 +0000

The purpose of this study is to identify potential factors that enhance teachers' Organizational Citizenship Behavior (OCB) in schools. Specifically, this research investigates the influence of transformational leadership and job satisfaction on organizational commitment and OCB, as well as analyzing the mediating role of organizational commitment in the relationship between transformational leadership and job satisfaction on OCB. The respondents of this research were 140 non-ASN Early Childhood Education teachers in Pekalongan City. Data collection used questionnaires as research instruments. Data analysis was conducted using SEM-PLS method and SmartPLS4.1 software. The results showed that Transformational Leadership does not influence OCB; Transformational Leadership does not influence Organizational Commitment; Job Satisfaction significantly influences OCB; Job Satisfaction significantly influences Organizational Commitment; Organizational Commitment significantly influences OCB; Organizational Commitment mediates the influence of Job Satisfaction on OCB, but not the influence of Transformational Leadership on OCB. The research has theoretical and managerial implications.

The Role of Talent Management in Public Organizations

Luh Ria Wahyuni, Kadek Rai Suwena — Wed, 21 May 2025 00:00:00 +0000

The quality of management in the public sector is an important issue that is considered globally. The success of the performance of public sector organizations is measured by their effectiveness and efficiency in providing services to the community, so that the performance of public sector organizations is in the spotlight of all levels of society. The government's image in the community is suffering due to the poor quality of public services provided by its officials. Optimal human resource management is an important factor in advancing organizations today. Without adequate human resource planning, organizational growth becomes difficult to achieve. This study examines how talent management supports the optimization of public sector organizational performance. The research method used is a systematic literature review, by classifying, reviewing or analyzing information obtained through reference sources such as journals, books, and important data related to organizational performance and talent management, which are then selected systematically. From the literature review process, it can be concluded that the implementation of effective talent management in the public sector is very necessary to create long-term organizational performance success and as a strategy to prepare competent civil servant in facing the complexity of bureaucracy in the future. By understanding and implementing talent management effectively, organizations can create sustainable competitive advantages while encouraging growth and innovation in various operational lines.

Examining the Relationship between ESG Disclosure, Financial Performance, and Company Value

Fri, 23 May 2025 00:00:00 +0000

This study aims to examine the relationship between ESG disclosure, financial ratios (profitability, leverage, and Total Asset Turnover/TATO), and firm value as proxied by market capitalization. A quantitative approach was employed using secondary data from 18 industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, resulting in 54 observations. The analysis methods included multiple linear regression, mediation tests based on the Baron & Kenny approach and Sobel test, as well as classical assumption testing. The results indicate that ESG disclosure is not significantly influenced by TATO, profitability, or leverage. However, profitability and ESG disclosure both show a positive and significant effect on firm value. In contrast, TATO and leverage have no significant impact. Moreover, there is no evidence that ESG disclosure mediates the relationship between financial variables and firm value. These findings highlight the importance of ESG disclosure as an independent factor that directly contributes to market value, regardless of traditional financial performance. Therefore, companies are encouraged to proactively enhance the quality of their ESG reporting to build investor trust and strengthen competitive positioning in the market.

Strategy for Determining Priority of Production Material Inventory with AHP Topsis and Monte Carlo Integration in Metal Stamping Industry

Ayu Novitasari, Dendi P. Ishak — Fri, 30 May 2025 00:00:00 +0000

Optimal inventory management is key to the smooth production process in the manufacturing industry. Overstock and material shortages are challenges caused by fluctuations in demand and the types of materials with different characteristics. This research aims to develop a strategy for prioritizing material inventory that requires special attention compared to other inventories using AHP TOPSIS method, as well as to ensure the optimal inventory amount so that the material reorder process can be carried out accurately and efficiently using the monte carlo simulation method. The strategy used in determining the priority of reordering production materials is to establish a priority order of materials based on the level of importance. Material coil ranks first with the highest value of 0.530, followed by sheet metal, supported inv, chemical, shaft, and packaging material. Next, to determine the reorder quantity of coils using monte carlo simulation for three scenarios during the period from January to March 2025. The prediction results indicate that scenario 2 has an accuracy rate of 92%, so it is selected as the reference. The amount of coil material orders based on scenario 2 is 605,433 KGM for January, 676,097 KGM for February, and 549,784 KGM for March.

Performance Analysis of Premium and Medium Rice Supply Chain of Bulog in Bogor

Dwi Juliawan, Rizal Syarief, Muhammad Findi — Sun, 01 Jun 2025 00:00:00 +0000

This study aims to evaluate the performance of Bulog's rice supply chain in Bogor, focusing on two product categories: premium rice and medium rice under the SPHP program. The objective is to identify strengths and gaps in operational performance across key supply chain metrics and provide actionable insights for future improvement. A mixed-methods approach was used, combining qualitative interviews with supply chain stakeholders and quantitative analysis using the SCOR-AHP (Supply Chain Operations Reference – Analytical Hierarchy Process) framework. Performance indicators, such as Perfect Order Fulfillment (POF) and Upside Supply Chain Adaptability (USCA), were analyzed using benchmark comparisons and priority weight calculations. The overall performance of Bulog's rice supply chain in 2024 was rated very good. Premium rice achieved a performance score of 95.31%, while medium rice (SPHP) scored 86.61%. However, medium rice showed notable weaknesses in POF (72.5%) and USCA (46.67%), indicating challenges in order fulfillment precision and responsiveness to sudden demand increases. In contrast, premium rice performed better in these areas, with a POF of 96.55% and a USCA rating of 71.43%. The findings highlight areas for operational refinement, particularly in improving adaptability and delivery accuracy. These insights are valuable for supply chain practitioners and policymakers seeking to enhance national food distribution systems.

Competency-Based Budget Implementation Performance, Organizational Commitment, and Leadership

Ainur Rodiyah, Sriyono Sriyono, Sigit Hermawan — Sun, 01 Jun 2025 00:00:00 +0000

The Indonesian Budget, as a fiscal policy instrument in Indonesia, is aimed at promoting the prosperity of the people through government spending. However, in its implementation, there are problems in implementing the government budget, such as non-compliant financial management. This research focuses on the work unit of the First Level Religious Court in the East Java Region. Several work units have good budget management. However, there are several work units whose financial performance gets adequate marks and even approaches zero. However, in reality, work units are expected to manage their budgets efficiently and responsibly. Through a quantitative approach, this research aims to determine whether competence, organizational commitment, and leadership influence the financial performance of the First Level Religious Court work unit in the East Java Region.

Financial Inclusion Based on Fintech Lending (Peer to Peer Lending) in Indonesia

Hasta Dwi Pradana, Chandra Murti Dewi Widowati Hermajiwandini, Dwi Rahmawati — Thu, 19 Jun 2025 00:00:00 +0000

This study aims to analyze the effect of fintech lending on the level of financial inclusion in Indonesia, considering the moderating roles of financial literacy and the Information and Communication Technology Development Index (IPTI). The research applies a mixed methods approach using a convergent parallel design. Quantitative analysis was conducted using panel regression data from 34 provinces in Indonesia for the period 2019-2022, while qualitative data were obtained through in-depth interviews with fintech lending users in two cities. The findings reveal that fintech lending significantly improves financial inclusion. However, financial literacy has a negative moderating effect on the relationship, suggesting that increased literacy may lead to more selective behavior in adopting fintech services. These findings highlight the importance of incorporating financial literacy and ICT infrastructure considerations into fintech policies to optimize its role in expanding financial inclusion.

The Impact Of Work Shifts, Organizational Culture, And Workload On The Performance Of Contract Nurses At Bhayangkara Tebing Tinggi Hospital

Richad Gultom, Wahyu Ginanjar, Aisyah Siregar, Rapat Piter Sony Hutauruk — Fri, 13 Jun 2025 00:00:00 +0000

The purpose of this study was to determine the effect of work shifts , organizational culture and workload on the performance of nurses at Bhayangkara Tebing Tinggi Hospital. The sample in this study was nurses at Bhayangkara Tebing Tinggi Hospital. The sampling technique used was the Non Probability Sampling technique using the Slovin formula totaling 54 people. The data collection technique in this study used a questionnaire and literature study. The data analysis technique in this study used the classical assumption test, multiple linear regression test, hypothesis test and statistical test using the SPSS version 25 application. Based on the results of the study and discussion in this study, it is known that the variables of work shifts , organizational culture and workload have an effect on the nurse performance variable.

Agile Leadership and Digital Mindset: Their Impact on Employee Performance through Employee Engagement

David David, Laura Lahindah — Mon, 02 Jun 2025 00:00:00 +0000

Digital transformation has fundamentally altered the paradigm of modern leadership, demanding adaptive leadership strategies that are responsive to technological and innovation dynamics. This study explores how leadership transformation in the digital era can drive an innovation culture and sustainably enhance organizational performance. Utilizing a comprehensive literature review approach, this study analyzes the evolution of leadership styles from traditional models to digital leadership, which integrates technology, virtual collaboration, and data-driven decision-making. The main findings indicate that effective digital leadership is characterized by technological adaptability, digital emotional intelligence, and competence in facilitating collaborative innovation. The integration of transformational leadership and digital competencies has been shown to significantly improve innovation capability, employee engagement, and organizational performance. This study also identifies challenges in implementation, such as the digital divide, resistance to change, and the need for digital skill development. A hybrid leadership model that combines a human-centric approach with technology-enabled processes demonstrates the highest effectiveness in creating sustainable competitive advantage. Practical implications include the importance of systematic leadership development, a digital transformation roadmap, and culture change management to optimize organizational performance in the digital age. This study contributes theoretically to the development of a digital leadership framework and provides practical guidelines for organizations undergoing digital transformation.

Pesantren-Based Economic Empowerment Model in Realizing Economic Independence

Nursani Alvia Siregar, Mustapa Khamal Rokan, Waizul Qarny — Thu, 05 Jun 2025 00:00:00 +0000

The pesantren economy is an economic concept in which pesantren will manage and develop businesses with various innovations, which can be profitable for pesantren and generally very beneficial for the community in realizing economic independence. The purpose of this research is to find out the pesantren-based economic empowerment model implemented at the Modren Al-Hasimiyah Darul Ulum PEMADU Islamic Boarding School and also to find out what challenges Pemadu Islamic Boarding School will face in empowering the pesantren economy in realizing economic independence. This type of research uses descriptive qualitative methods with a case study strategy. The data collection techniques used in this research are interviews, observation, and documentation. The results of this study indicate that Pondok Pesantren Modren Al- Hasimiyah Darul Ulum PEMADU applies a pesantren-based economic empowerment model that has a significant effect on the economic independence of pesantren, and religious development. So that from various units or activities carried out by the pesantren, it has indirectly provided education and teaching to the community inside and outside the pesantren.

The Effect of Principal Leadership, Financing, and Community Participation on the Effectiveness of Facilities and Infrastructure Management at Al-Khoir Islamic Boarding School

Denny Fitriani Hasibuan, Muhammad Fadhli — Thu, 05 Jun 2025 00:00:00 +0000

This study contains three objectives, including knowing the effect of principal leadership, financing, and community participation on the effectiveness of facilities and infrastructure management. This research method is quantitative. On the other hand, the use of sampling techniques is the Krinj and Morgan table of 45 respondents at Al-Khoir Islamic Boarding School. The data collection technique is a questionnaire. The results of the study interpreted that the principal's leadership variable had an influence (rho_a) of 0.622. Data analysis techniques using SmartPLS. While financing has an influence (rho_a) of 0.962. And community participation has an influence (rho_a) of 0.870 on the effectiveness of facilities and infrastructure management. Financing is the most dominant factor in this study. This implies that the success of facilities and infrastructure management in schools is highly dependent on how effectively funds are managed, allocated, and utilized to support operational activities and the development of educational facilities.

Critical Review of Spaylater Practices of LPI Educators. Darul Ulum Banyuanyar Putri Maqasid Dain Jasser Auda Perspective

Rohmatun Shomad, Salma Mansur — Thu, 05 Jun 2025 00:00:00 +0000

Along with the rapid development of the times, buying and selling practices are increasingly easy to do through fintech (Financial Technology) in the form of shopee. Shopee is an application that serves buying and selling and also accounts payable online. Debt and credit services using Shopee in the form of Shopee payLater (SpayLater) or pay at a later date which is currently in great demand by all groups including educators because it can help buy the desired item at any time without thinking about financial conditions. This study aims to analyze the practice of debt carried out by LPI teachers. Darul Ulum Banyuanyar daughters on the Shopee application through SpayLater in terms of maqasid shari'ah thought of Jasser Auda. This research uses field research with a comparative descriptive approach to maqasid shari'ah Jasser Auda. The research results that, First, Maqashid dain in QS. Al-Baqarah: 282 maqashid syaria'ah Jasser Auda's perspective gave birth to the concept of recording (faktubuu) and testimony (fasytasyhiduu), Second, Spaylater Practices Among LPI Educators. Darul Ulum Banyuanyar Putri Based on Maqashid Dain Jasser Auda uses 6 system features, namely: cognitive nature, wholeness, openness, interrelated hierarchy, multidimensionality, and purposefulness, as well as the maintenance of human rights (hifdz al-huquq al-insan), maintenance of human dignity (hifdz al-'ird), and maintenance of property (hifdz al-mal).

Factors Influencing Maize Farmers' Skills on the Success of Maize Farmers in Deli Serdang District

Rizki Hambali Hsb, Zainarti, Nursantri Yanti — Thu, 05 Jun 2025 00:00:00 +0000

This study examines the factors that influence the success of maize farmers in Deli Serdang District with a focus on skills, knowledge, and attitudes/actions. The research was conducted in three villages, namely Suka Maju Village, Sampu Cipta Village, and Gunung Tinggi Village. The sampling method used was simple random sampling with a purposive approach. 69 respondents were selected based on the stratified random sampling formula. Data analysis used multiple linear regression with the help of SPSS software. The results showed that the Knowledge variable (X1) had a significant effect on the success of maize farmers, while the Attitude/Action variable (X2) did not show a significant effect. Furthermore, the results of the F test showed that together the two variables did not have a statistically significant effect on the success of farmers.

Organizational Culture and Transformational Leadership on Employee Performance: the Mediating Role of Afective Commitment

Wibowo Wibowo , Suhana Suhana — Mon, 09 Jun 2025 00:00:00 +0000

Abstract

This study examines the effect of organizational culture and transformational leadership on employee performance. This study also examines the mediating role of affective commitment on the influence of the above variables. The research was conducted on 150 employees of BLUD Batang Hospital in Batang, Central Java. This research is a quantitative study by distributing questionnaires and using a Likert scale as a measuring tool. This research analysis tool is Structural Equation Modeling (SEM) AMOS . The findings of this study indicate that organizational culture has a significant positive effect on affective commitment, transformational leadership has a significant positive effect on affective commitment, organizational culture has a significant positive effect on employee performance. Other findings are transformational leadership has no significant effect on employee performance, affective commitment is proven to have a significant positive effect on employee performance. Affective commitment is proven to mediate the influence of organizational culture and transformational leadership on employee performance. This research has theoretical and practical implications.

The Existence of CSR Practices in MSMEs

Lukman Dahlan, Rahayu Alkam, Soelchan Arief Effendi — Mon, 09 Jun 2025 00:00:00 +0000

This research explores CSR practices in MSMEs, focusing on the Makacua tradition practiced by traditional fishermen in Larea-rea, Sinjai Regency, South Sulawesi. Using a qualitative method with Spradley’s ethnographic approach, the study examines how Makacua is integrated into the business activities of fishermen. The findings reveal that Makacua has been voluntarily practiced for generations as an expression of religious devotion and cultural preservation. The costs of Makacua are reflected in economic, social, environmental, and religious activities, not based on profit, but on available resources. Despite its significance, Makacua remains a private practice, rarely disclosed due to cultural taboos. This research challenges the assumption that CSR is only applicable to large, financially stable entities, demonstrating that CSR can be effectively practiced even in small-scale businesses with limited resources. The study’s implications suggest that policymakers and CSR authorities should broaden their recognition of local CSR models, particularly in the MSME sector, to include practices like Makacua. Such models, grounded in social and spiritual values, could enhance CSR participation in grassroots and informal economic settings, which are often overlooked in formal CSR discussions.

Work Life Balance and Organizational Commitment on Lecturer Productivity

Mon, 09 Jun 2025 00:00:00 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh work-life balance terhadap kepuasan kerja, produktivitas, dan komitmen organisasi pada kalangan dosen. Melalui pendekatan kuantitatif dan pengolahan data statistik, diperoleh hasil bahwa work-life balance berpengaruh positif dan signifikan terhadap ketiga variabel tersebut. Nilai koefisien regresi masing-masing menunjukkan kekuatan hubungan yang konsisten, dengan P value < 0,05 dan T-statistik yang melampaui nilai kritis T-tabel. Temuan ini menunjukkan bahwa semakin tinggi tingkat keseimbangan antara pekerjaan dan kehidupan pribadi yang dirasakan oleh dosen, maka semakin tinggi pula tingkat kepuasan kerja, produktivitas, dan komitmen mereka terhadap institusi. Hasil ini memberikan implikasi penting bagi lembaga pendidikan tinggi untuk mengembangkan kebijakan dan lingkungan kerja yang mendukung work-life balance sebagai bagian dari strategi peningkatan kinerja akademik secara berkelanjutan.

Recruitment and Retention Challenges Weavers of Bali Endek Weaving Industry

Luh Made Diah Ganaki Pusparani, Gede Sri Darma — Tue, 17 Jun 2025 00:00:00 +0000

This study aims to analyze the challenges of recruitment and retention of weavers in the Balinese endek weaving industry using the Analytic Hierarchy Process (AHP) method. Endek as one of Bali's cultural heritages has high aesthetic, historical, and economic value, but its sustainability faces serious challenges due to the regeneration crisis and the low attractiveness of the weaving profession. This study involved six main criteria, namely: work environment, stability, salary, compensation, career development, and involvement. The AHP results show that the work environment has the highest weight (0.188), followed by work stability (0.148), and compensation (0.225) which, although high in weight, are not consistent in perception.

These findings indicate that the main challenges in retention lie in the structural aspects and work welfare, while challenges in recruitment are closely related to the low interest of the younger generation and the lack of career development. Based on these findings, a strategy for strengthening recruitment is formulated through cultural campaigns, regenerative training, and educational collaboration, as well as a strategy for increasing retention through improving the work environment, guaranteeing stability, and productivity-based incentives. This study suggests strengthening the endek weaving industry ecosystem sustainably through a pentahelix approach involving the government, academics, communities, business actors, and the media.

Examining Quality of Work Life Factors That Drive Employee Performance Private Hospitals In Bali Province

Ni Made Dian Noviyanti, Desak Made Febri Purnama Sari — Tue, 17 Jun 2025 00:00:00 +0000

This study aims to identify factors of Quality of Work Life (QWL) that drive employee performance in private hospitals in Bali Province. The background of this study is based on the high demands of the community for the quality of health services and complaints that still often arise regarding services in private hospitals. This study adopts a quantitative approach with factor analysis and hypothesis testing methods. The nine QWL components analyzed include employee involvement, compensation, job security, work environment safety, pride in the institution, career development, facilities, problem solving, and communication. The results of the study indicate that several QWL factors have a significant influence on improving employee performance, both medical and non-medical personnel. These findings provide practical implications for hospital management in designing strategies to improve work welfare in order to improve patient performance and satisfaction. This study also provides theoretical contributions by enriching the study of the relationship between QWL and performance in the context of private health services in tourist destinations.

Analysis of the Consumptive Behavior of Generation Z in Surabaya Moderated by Self Control

Shanti Septiana Rachmasari, Ira Wikartika — Tue, 17 Jun 2025 00:00:00 +0000

This study aims to examine the effect of a cashless society, social environment, and cognitive dissonance on the consumptive behavior of Generation Z in Surabaya, with self-control as a moderating variable. A quantitative method is employed in this study, involving 100 respondents as the sample. The analytical method applied is PLS-SEM, facilitated by the SmartPLS 4.0 software. The findings indicate that the cashless society, social environment, and cognitive dissonance have an impact on consumptive behavior. Self-control is found to moderate the relationship between the cashless society and cognitive dissonance with the consumptive behavior of Generation Z in Surabaya. However, self control cannot moderate the influence of the social environment on the consumptive behavior of generation Z in Surabaya. These results show that cognitive dissonance experienced by a person can strengthen consumptive behavior as a form of coping mechanism to reduce perceived discomfort. In addition, the results also reveal that the social environment is a dominant factor in encouraging the consumptive behavior of generation Z in Surabaya, even individuals with self control.

The Role of Professionalism as a Mediator of the Influence of Emotional Intelligence and Perceived Organizational Support on Employee Performance

Lara Lara, Lianto Lianto, Sunardi Ginting — Wed, 11 Jun 2025 00:00:00 +0000

This study aims to explore and confirm the role of professionalism as a mediator of the influence of emotional intelligence and perceived organizational support on employee performance at the Human Resources Development and Personnel Agency in Landak Regency. The research method used in this study is the associative research method. The sampling technique used was saturated sampling involving 62 respondents. The data collection technique employed a questionnaire. The data collected were processed using SEM (Structural Equation Modeling) with WarpPLS 7.0 software. This study found that emotional intelligence did not have a significant effect on employee performance, perceived organizational support had a significant effect on employee performance, emotional intelligence had a significant effect on professionalism, organizational support had a significant effect on professionalism, and professionalism had a significant effect on mediating the relationship between emotional intelligence and perceived organizational support on employee performance

Analysis of the Impact of Rights Issue Announcements on the Stock Returns of Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023

Winda Pujiyasari, Hustianto Sudarwadi, Verawati Simanjuntak — Sun, 22 Jun 2025 00:00:00 +0000

This study aims to determine whether there is a difference in the average stock return before and after the announcement of a rights issue in companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2023. The primary focus of this study is to examine the market reaction to corporate information in the form of new share issuance through the rights issue mechanism, as well as to assess the extent to which this event affects investors' perceptions of the company's performance. This study employs a quantitative approach, utilizing a parametric Paired Sample T-Test to examine the difference in average stock returns before and after the announcement of a rights issue. The research sample consists of 42 companies that conducted a rights issue during the 2020–2023 period. The observation period used was five days before and five days after the announcement of the rights issue. The results indicate a difference in average stock returns before and after the announcement of the rights issue; however, this difference is not statistically significant. This finding suggests that the market does not respond substantially to the announcement of a rights issue, indicating that a rights issue does not provide a strong signal to investors. This contradicts the prediction of signal theory, which expects a positive reaction from investors to corporate information. This study has implications for investors to be more cautious in evaluating corporate information, and for companies to enhance transparency and communicate the objectives of the rights issue strategically to form positive market perceptions.

The Influence of Knowledge Management and Competence on Innovation Performance of Village-Owned Enterprises Mediated by Motivation

Waris Waris — Thu, 19 Jun 2025 00:00:00 +0000

This study aims to analyse the impact of knowledge management and competence on innovation performance in Village-Owned Enterprises (BUMDesa), with motivation as a mediating variable. Using a quantitative approach, data were collected from 125 respondents through questionnaires and analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). This study contributes original insights by presenting a comprehensive analysis of the relationship between knowledge management, competence, and innovation performance in the context of BUMDesa, particularly through the role of motivation as a mediating variable that has been rarely explored. The results indicate that knowledge management has a positive and significant impact on innovation performance; however, this impact is not mediated by motivation. Meanwhile, competence was found to have a direct positive influence on innovation performance and also influences it indirectly through increased motivation. Thus, improving individual competence not only has a direct impact on innovation but also enhances motivation, which ultimately supports innovation performance. This study concludes that knowledge management will be more effective if directly focused on improving innovation performance, while competency development can be used as a strategy to enhance motivation and promote sustainable innovation in the BUMDesa environment.

Analysis Of The Influence Of Transactional And Transformational Leadership On Organizational Effectiveness Mediated By Organizational Culture

Mujiatun Mujiatun, Syamsul Hadi, Ambar Lukitaningsih — Mon, 23 Jun 2025 00:00:00 +0000

This study explores the influence of transactional and transformational leadership on organizational effectiveness, with organizational culture serving as a mediating variable, aiming to examine how leadership styles shape culture and subsequently impact effectiveness, particularly within public sector institutions. It offers a novel contribution by emphasizing the mediating role of organizational culture in the relationship between leadership styles and organizational effectiveness—an area that has been inconsistently addressed in previous research. By focusing on a governmental office (Office X), the study provides contextual insights into leadership dynamics in public administration. The findings reveal that transactional leadership has a positive and significant effect on organizational culture, which in turn enhances organizational effectiveness. In contrast, transformational leadership, while positively correlated with organizational effectiveness, does not significantly influence organizational culture directly. Furthermore, organizational culture significantly mediates the relationship between transactional leadership and organizational effectiveness, but this mediating role is not supported in the case of transformational leadership. The study concludes that transactional leadership is more effective within established organizational cultures, whereas transformational leadership is better suited to innovative and collaborative environments. Thus, organizational culture is crucial in enhancing leadership effectiveness, and future research should consider additional mediating factors such as employee motivation and job satisfaction.

Stimulus-Organism-Response Framework in Action: Exploring the Impact of Shopee's AR Features on Prosumer Behaviour in Beauty Products

Kholifah Kholifah — Mon, 23 Jun 2025 00:00:00 +0000

This study aims to analyse the influence of Augmented Reality (AR) technology in the Shopee e-commerce platform, specifically the BeautyCam feature, on consumer behaviour in the beauty product sector. Using the Stimulus-Organism-Response (SOR) model, this study examines how AR technology as an external stimulus affects consumer perceptions and emotions, which in turn impact purchasing decisions and prosumer engagement. The main focus is on the consumer experience in selecting products such as lipstick, foundation, and skincare without physically trying them, as well as the role of AR in enhancing trust and personalisation in shopping. Respondents consist of active Shopee users who have used the AR feature and contributed to reviews or content related to beauty products. The research was conducted through an online questionnaire combining qualitative and quantitative data. The expected results include identifying the positive influence of AR on self-confidence, consumer satisfaction, prosumer engagement, and consumer loyalty. These findings are expected to provide strategic recommendations for Shopee and other e-commerce platforms in optimising the use of AR technology to enhance shopping experiences and the effectiveness of beauty product marketing.Top of Form

The Influence of Islamic Financial Behavior and Pocket Money on Online Shopping Decisions of Students at the State Islamic University of North Sumatra

Elsa Nurhabibi, Ahmad Syakir, Muhammad Ikhsan Harahap — Mon, 23 Jun 2025 00:00:00 +0000

This study analyzes the influence of Islamic Financial Behavior and pocket money on the online shopping decisions of students at State Islamic University of North Sumatra (UINSU). The rapid development of e-commerce has transformed consumption behavior; however, this phenomenon has also led to a decline in revenue for conventional traders. Students' online shopping decisions are not only influenced by the ease of platforms but also by individual financial behavior and financial capacity. Islamic Financial Behavior, based on sharia principles (avoiding wastefulness and prioritizing needs), and pocket money as the main determinant of students' purchasing power, are suspected to play a significant role. This associative quantitative research involved 100 UINSU student respondents selected using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression (IBM SPSS Statistics 25). The t-test results indicate that Islamic Financial Behavior (t=4.279; p=0.000) and pocket money (t=9.306; p=0.000) individually have a significant effect on online shopping decisions. The F-test (simultaneous) confirms that both variables collectively have a significant effect (F=85.903; p=0.000). The coefficient of determination (R-square) of 0.639 (63.9%) shows the contribution of both variables in explaining online shopping decisions, while the remaining 36.1% is explained by other factors. These findings underscore the importance of Islamic financial principles and money management in shaping prudent online shopping decisions among Muslim students.

The Influence of Capital, Risk Knowledge, Digital Literacy, Sharia Financial Literacy on Entrepreneurial Interest in Uin North Sumatra Students

Annisa Syafriani, Sri Ramadhani, Waizul Qarni — Mon, 23 Jun 2025 00:00:00 +0000

This study aims to determine and analyze capital, risk knowledge, digital literacy, and Islamic financial literacy, on entrepreneurial interest in UIN North Sumatra students. This research approach uses quantitative research. The data used in this study are primary data obtained from questionnaires. While the data analysis method in this study uses multiple linear regression using SPSS software version 25. The sample of this study were students from all Departments of the 2021 Class of the State Islamic University of North Sumatra (UINSU) totaling 100 respondents. The results of the study showed that the influence of the capital variable (X1) had a positive and significant effect on entrepreneurial interest (Y) in UIN North Sumatra students, with the results of the t-regression test that the probability sig value for the influence of X1 on Y was 0.000 < 0.05 and t _count5.936 < t _table1.960. The influence of the risk knowledge variable (X2) does not have a positive and insignificant effect on entrepreneurial interest (Y) in UIN North Sumatra students, with the results of the t-regression test with a probability sig value for the influence of X2 on Y of 0.315 > 0.05 and t _count1.011 < t _table1.960. The influence of the digital literacy variable (X3) has a positive and significant effect on entrepreneurial interest (Y) in UIN North Sumatra students, with the results of the t-regression test with a probability sig value for the influence of X3 on Y of 0.003 < 0.05 and t _count3.011 > t _table1.960. The influence of the Islamic financial literacy variable (X4) does not have a positive and insignificant effect on entrepreneurial interest (Y) in UIN North Sumatra students, with the results of the t-regression test with a probability sig value for the influence of X4 on Y of 0.098 > 0.05 and t _count1.670 < t _table1.960. While simultaneously the influence of capital (X1), risk knowledge (X2), digital literacy (X3), and Islamic financial literacy (X4) on entrepreneurial interest (Y) in UIN North Sumatra students has a significant effect together on the entrepreneurial interest (Y) of UIN North Sumatra students with an F _countvalue of 13,436 > F _table3.25. while the significance value of the probability F _countis 0.000 < 0.05.

Influence of Self Efficacy and Quality of Work Life on Performance with Employee Engagement as a Mediating Variable

Amelia Ghita Atmawan, Alimuddin Rizal Rivai — Mon, 23 Jun 2025 00:00:00 +0000

The purpose of this study is to analyze the effect of self-efficacy and quality of work life on employee performance with employee engagement as a mediating variable. This study uses a quantitative approach that emphasizes the analysis of numerical data processed by statistical methods. In this study, the population is employees at the Regional Secretariat of Semarang City, with as many as 165 employees and a sample size of 62 respondents. The primary data collection method used is by distributing questionnaires to respondents. The results of this study indicate that self-efficacy and quality of work life have a significant effect on employee engagement. Other influences on self-efficacy and quality of work-life variables do not affect employee performance; employee engagement has a significant impact on employee performance. In addition, the employee engagement variable can mediate the effect of self-efficacy on employee performance. At the same time, in the influence of a person's job fit and employee performance, employee engagement does not mediate the relationship.

Last Mile Delivery: Research Trends Using Bibliometric Analysis

Heddry Purba, Francis Hutabarat — Tue, 24 Jun 2025 00:00:00 +0000

This study aims to explore and analyze research trends in the field of Last Mile Delivery (LMD) by systematically mapping the direction of scientific studies over the past twelve years. This study also aims to identify future research agendas in the field of LMD based on topic trends and geographical distribution. A bibliometric approach was used to review academic literature sourced from Google Scholar and Scopus during the period 2013–2024. The analysis techniques employed included citation analysis, co-citation analysis, and keyword co-occurrence using VOSviewer software. This study analyzed publication data by time and geographical region, and examined the interrelationships among authors, institutions, and countries. The results show fluctuations in the number of publications each year, with a peak in 2019. A total of 186 documents were found, involving 494 authors from 9 countries, with the United Kingdom and the United States being the most prominent. In the last four years, publication trends have shown a significant decline. Theme cluster visualization reveals a diverse range of topics, including sustainability, technological innovation, consumer behavior, and urban distribution systems. This study provides theoretical contributions to understanding the scientific landscape of LMD and serves as a practical reference for policymakers and logistics practitioners in developing more adaptive and efficient final-mile delivery strategies. Further research is proposed to expand the scope of local and theoretical contexts.

Analysis of the Financial Performance Dynamics of Telecommunications Companies in Indonesia Before, During, and After the Pandemic: Integration of Financial Ratios and Managerial Behavior Theory

Tue, 24 Jun 2025 00:00:00 +0000

This study examines the financial performance of telecommunications companies listed on the Indonesia Stock Exchange from 2018 to 2023, to assess profitability, solvency, liquidity, and activity ratios as key indicators of financial health and strategic adaptation in a turbulent environment. Employing a descriptive quantitative approach, this research analyzes audited annual reports and applies behavior theory to interpret managerial responses to external shocks, particularly during the COVID-19 pandemic. The sample comprises all listed telecommunications firms in Indonesia, with financial ratio analysis conducted for each year to identify performance trends and variations. Results reveal that profitability and solvency ratios generally declined during the pandemic but exhibited signs of moderate recovery afterward. In contrast, liquidity and activity ratios remained below industry benchmarks for many firms. Notably, only a few companies demonstrated consistent improvements across all indicators, underscoring varied adaptive capacity within the sector. The findings highlight the importance of robust financial management and strategic flexibility in withstanding economic disruptions and maintaining competitiveness. This research enhances both academic and practical understanding by illustrating how financial decision-making reflects behavioral adaptation, and recommends that future studies incorporate qualitative variables and broader analytical models to deepen insights into financial resilience in the telecommunications industry.

Factors Influencing Purchase Intention and Purchase Decision in Health Services at Zona.Gizi

Rismoyo Ekaputra, Satria Bangsawan, Yuniarti Fihartini — Tue, 24 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of price perception, brand image, service quality, promotion, perceived ease of use, and perceived usefulness on purchase intention and purchase decision of Zona Gizi health services. The research was conducted on 358 respondents selected based on their experience and knowledge regarding Zona Gizi services. The questionnaires were distributed both directly using a survey method and via Google Form links shared through WhatsApp and Instagram social media platforms. The data analysis technique used in this study was Structural Equation Modeling (SEM) operated through IBM SPSS AMOS 21 software. The results show that the variables of price perception, brand image, service quality, promotion, perceived ease of use, and perceived usefulness have a significant positive effect on the purchase intention of Zona Gizi health services. Furthermore, purchase intention has a significant positive influence on the purchase decision of Zona Gizi health services.

The Impact of Adaptive Leadership on Medical Team Performance in Emergency Units

Farida Yuliaty, Nafrah Amalia — Tue, 24 Jun 2025 00:00:00 +0000

This study investigates the influence of adaptive leadership style on the effectiveness of medical teams in emergency situations within the Emergency Unit. Employing a qualitative case study approach, the findings reveal that adaptive leadership positively contributes to team performance during critical incidents. Key characteristics of adaptive leaders—such as strategic thinking, empathetic engagement, and self-corrective learning—enhance nurse performance and overall team responsiveness. The study offers valuable insights for leadership development strategies in emergency healthcare settings.

Sustainable Development Goal: The East Nusa Tenggara Poverty Analysis

Afaqa Hudaya, Dio Bimo Saputro — Thu, 26 Jun 2025 00:00:00 +0000

Poverty is the thorny issue that occurs every year in East Nusa Tenggara Province. Poverty alleviation is identified as one of the main goals of the Sustainable Development Goals (SDGs). Various steps have been taken to achieve this goal. One of the factors that trigger the increase in poverty is inadequate access to the fulfillment of the community's basic needs. This study aims to analyze the impact of limited access to basic community needs on poverty in East Nusa Tenggara using an empirical approach. Accessibility to basic needs is measured through variables such as life expectancy at birth, per capita expenditure, average years of schooling, and expected years of schooling. This study uses panel data analysis technique using fixed effect model. The findings of this study show that improvements in these variables, namely life expectancy at birth, per capita expenditure, and expected years of schooling, contribute to poverty alleviation in East Nusa Tenggara. Limited access to health services has an adverse impact on life expectancy at birth. Conversely, high levels of employment are expected to increase per capita expenditure in East Nusa Tenggara, thereby improving welfare and reducing poverty levels.

The Role of Village Apparatus, Human Resources, and Women's Empowerment in Improving the Living Standards in Tourist Villages of Serdang Bedagai Regency

Eryolen Ratno Sinaga, Fahrizal Perangin Angin , Mangasi Sinurat, Fitrianingsih — Sat, 28 Jun 2025 00:00:00 +0000

The purpose of this study was to see how the active role of village officials, the quality of human resources (HR), and women's empowerment have an impact on improving the standard of living of the tourist village community in Serdang Bedagai Regency. Quantitative methods were used to collect data through questionnaires to 95 respondents. To analyze the data, the PLS-SEM (Partial Least Square Structural Equation Modeling) model was used. The results showed that only the variable of the active role of village officials had a significant impact on improving the standard of living of the community, and the quality of human resources and women's empowerment did not have a significant impact. This research model can explain 94.1% of the variables that affect a better standard of living. The results show that village officials must be actively involved in supporting the growth of tourist villages and community welfare. Recommendations focus on increasing the role of village officials and strategies to improve empowerment and quality of HR.

Analysis of Banking Strategy in Sharia MSME Financing to Improve Bank Health (Case Study of Bank BJB Medan)

Muhammad Rizky Mahvi, Wahyu Syarvina, Rahmat Daim Harahap — Sat, 28 Jun 2025 00:00:00 +0000

This study analyzes the financing strategy of sharia Micro, Small, and Medium Enterprises (MSMEs) implemented by Bank BJB Medan in order to improve the health of the bank. MSMEs have a crucial role in the Indonesian economy, but access to sharia financing is still limited. Bank BJB Medan uses various sharia-based financing schemes, such as musyarakah and mudharabah, to support the growth of MSMEs without an interest system. The research method used is a qualitative approach with interviews, observation, and data analysis techniques. The results of the study show that the sharia MSME financing strategy implemented by Bank BJB Medan is able to reduce financial inclusion, with a Non-Performing Financing (NPF) ratio above 5%. Challenges such as the low understanding of MSME actors towards sharia financing, competition with conventional banks, and the need for investment in digital infrastructure are still obstacles that need to be overcome. Therefore, further innovation is needed in product development, financial education, and digital system optimization so that sharia financing is more inclusive and sustainable .

The Role of Halal Labels in Influencing Brand Image, Product Quality, and Purchase Decisions of Scarlett Whitening Skincare Products

Fianti Irtikha , Liza Nora — Sun, 29 Jun 2025 00:00:00 +0000

The rapid development of the beauty industry in Indonesia encourages companies to increase competitiveness through effective marketing strategies. This study aims to analyze the effect of brand image and product quality on purchasing decisions for scarlett whitening in the jabodetabek area, as well as the role of the halal label as a moderating variable. The method used is quantitative research with the structural equation modeling partial least square (SEM-PLS) approach using SmartPLS software. Data were obtained through distributing questionnaires to scarlett whitening consumers in Jabodetabek using a Likert scale as a measuring tool. The results showed that brand image and product quality have a positive and significant effect on purchasing decisions. In addition, the halal label is proven to significantly moderate the effect of brand image on purchasing decisions, and the halal label does not significantly affect product quality on purchasing decisions. These findings emphasize the importance of building a strong brand image, maintaining product quality, and paying attention to halal aspects of products to increase consumer loyalty and purchasing decisions, especially among Muslim consumers.

Analysis of the Implementation of Good Corporate Governance Principles in Risk Management at Islamic Bank PT. BPRS Puduarta Insani

Della Alvionita Della, Juliana Nasution, Nursantri Yanti — Mon, 30 Jun 2025 00:00:00 +0000

This study uses a qualitative approach with data collection methods, namely observation, interviews and documentation. The analysis process in this study is data reduction, description, drawing conclusions and finally checking the validity of the data. Based on the results of the research and analysis conducted by the author, it can be concluded that the implementation of good corporate governance (GCG principles) in the management of financing risks at BPRS Puduarta Insani has been implemented well. There are five aspects of the principles of Good Corporate Governance (GCG) that have been implemented well, namely transparency, accountability, responsibility, independence, and fairness. The implementation of GCG in managing risk management at PT. BPRS Puduarta Insani shows that the company has implemented these principles well. This bank has also developed a risk management strategy to manage its operational activities effectively and maintain optimal performance. However, BPRS Puduarta Insani is currently facing challenges, such as customers who experience delays in paying bills, or what is often referred to as bad debt.

The Influence of Student Interest in Stock Investment in the Banking Sector: A Case Study at KSPMS Golden UIN Sumatera Utara

Hani Widari Hani, Aqwa Naser Daulay, Nur Ahmadi Bi Rahmani — Mon, 30 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of financial literacy, risk perception, and minimum capital on students’ interest in investing in banking sector stocks. The research subjects are students and members of the Sharia Capital Market Study Group (KSPMS) Golden at the State Islamic University of North Sumatra. The research employed a quantitative associative approach with purposive sampling technique, involving 100 respondents. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results show that financial literacy and minimum capital have a positive and significant effect on students' investment interest. In contrast, risk perception does not significantly affect investment interest. These findings indicate that increasing financial understanding and providing affordable capital can encourage more active student participation in stock investment, particularly in the banking sector. Therefore, the role of communities like KSPMS is crucial in educating and guiding students to become more knowledgeable and confident investors.

Factors Affecting Customer Interest in KPR iB Griya Housing Financing at PT Bank Sumut, Sibolga Syariah Branch

Mutiara Manalu Mutiara, Yenni Samri Juliati Nasution, Ahmad Syakir — Mon, 30 Jun 2025 00:00:00 +0000

This research is motivated by the lack of customer interest in the iB Griya KPR financing product at PT. Bank Sumut, Sibolga Syariah Branch, where in the last 4 years through a pre-survey there has been no customers in this financing. Therefore, the purpose of this study is to find and analyze the factors that influence customer interest in iB Griya KPR financing. The research method applied is quantitative and the analysis used is multiple linear regression as an analysis tool. The proof of the hypothesis used is through significant testing. The sample of this study uses random sampling, namely by choosing freely among savings customers at PT. Bank SUMUT, Sibolga Syariah Branch from the beginning of 2021-2025. The independent variable in this study is customer interest. While data analysis uses SPSS 20, Classical Assumption Test, Multiple Linear Regression and Hypothesis Testing to test the data statistically. The results of this study indicate that price, promotion and location influence customer interest in iB Griya KPR financing at PT. Bank Sumut, Sibolga Syariah Branch. It can be concluded that efforts to increase consumer interest can be done by paying attention to appropriate pricing strategies, implementing effective promotions, and selecting an ideal location to maximize the attractiveness of the products or services offered, so that it can increase purchasing decisions and consumer loyalty.

Supply Chain Management (SCM) Analysis in the Distribution Flow of 3 Kg LPG Gas at UD. Fitri Depot in Karo Regency

Nikira Nikira, Nur Ahmadi Bi Rahmani, Fauzi Arif Lubis — Mon, 30 Jun 2025 00:00:00 +0000

The purpose of this study is to investigate the stages of the supply chain process involved in distributing 3 kg LPG gas at the UD distribution center in Karo Regency, as well as to identify the causes of delays in delivery and reductions in the quantity of goods requested by retailers at the distribution center. Fitri in Karo Regency, as well as to identify the causes of delivery delays and reductions in the quantity of goods requested by retailers at the distribution center. The method used in this study is a qualitative survey analysis, conducted through Lean Search, based on direct observation at the LPG gas distribution center. Data collection techniques included observation, interviews, and documentation conducted directly at the gas distribution center. The results of the study indicate that the 3 kg LPG gas distribution center is located at UD. Fitri in Karo Regency has three supply chain flows: product flow, information flow, and financial flow. Delays in the delivery of goods from the distribution center to retailers are caused by transportation limitations of the distribution center, which cannot transport large quantities of LPG gas to multiple retailers at once, as well as transportation issues such as flat tires and the distance between the distribution center and retailers, and unexpected road conditions that occasionally cause traffic congestion, leading to delays in goods delivery. Additionally, discrepancies between the quantities ordered by retailers and those delivered by the distribution center are caused by the limited supply available at the distribution center, which must allocate the available LPG gas among multiple retailers. Based on the analysis conducted by the author, the LPG distribution center UD. Fitri should establish and implement a scheduling system for retailers by dividing days and times for placing LPG gas orders. Additionally, the distribution center should consider the distance traveled for deliveries to retailers to minimize the risk of delivery delays. It should also calculate distribution costs for deliveries to retailers by avoiding and reducing excessively long distances, thereby saving on distribution costs in the event of fuel price increases while maintaining an efficient distribution process.

The Role of Company Size in the Influence of Sustainability Practices on Financial Performance

Linda Eka Safitri, Inna Zahara — Mon, 30 Jun 2025 00:00:00 +0000

Sustainability issues encourage manufacturing companies to focus not only on profitability but also on environmental responsibility. Green accounting practices, ISO 14001, and innovations in green technology are strategies for managing environmental impacts. Using regression analysis, this study analyzed secondary data from 55 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2023. The quantitative data that has been collected is processed and analyzed using the Statistical Package for the Social Sciences (SPSS) software. Multiple linear regression analysis models and Moderated Regression Analysis (MRA) are used to examine the relationship between independent variables (green accounting, ISO 14001, and green technology innovation) and dependent variables (financial performance), as well as the role of moderating variables (company size). The study's results indicate that green accounting and ISO 14001 have a positive impact on financial performance. Green technology innovation does not affect financial performance. Company size moderates the relationship between green accounting and ISO 14001 on financial performance, but does not moderate the effect of green technology innovation.