Economics and Digital Business Review

The Effect Of Workload And Work Compesation On Employee Satisfaction At TPST Cirejag, Jatisari District Karawang Regenc

2026-04-15T10:02:49+07:00

The research sample consisted of 36 employees at the Cirejag Integrated Waste Treatment Facility in Jatisari Subdistrict, Karawang Regency, selected using a saturation sampling technique to cover the entire population. A strictly verifiable quantitative approach was applied. Primary data were collected via a questionnaire using a Likert scale, while secondary data were obtained from field observations, brief interviews, and a comprehensive literature review. Data analysis was conducted using multiple linear regression with SPSS version 26 software, yielding the following findings. Partially, the impact of workload on employee job satisfaction was negative but not statistically significant. On the other hand, compensation has a significant positive influence. When considered simultaneously, workload and compensation together significantly influence job satisfaction, with a coefficient of determination reaching 50 percent, indicating that half of the variation in job satisfaction can be explained by these two variables, while the remainder depends on external factors. From these specific findings, it can be generally concluded that human resource management in the waste management sector, such as at the Cirejag Integrated Waste Treatment Facility, must prioritize a balance between workload and proportional compensation to sustainably improve public service standards

Implementation of Inventory Accounting for Spareparts in Accordance with PSAK No. 202: Case Study of PT. Bosowa Berlian Motor Manado

2026-04-10T13:55:22+07:00

This study aims to analyze the suitability of the application of spare parts inventory accounting at PT Bosowa Berlian Motor Manado with PSAK No. 202 regarding inventory. The research uses a descriptive qualitative approach with data collection techniques in the form of observations, interviews, and documentation to obtain an in-depth picture of the practices that occur in the field. The results of the study show that the company has implemented a perpetual inventory recording system and uses the FIFO (First In, First Out) method in inventory assessment, which has generally referred to PSAK No. 202. In terms of presentation and disclosure, inventory is recorded as part of current assets in the financial statements and is recognized as a cost of goods sold in the income statement. However, in the measurement aspect, weaknesses are still found, namely the recognition of all costs related to the acquisition of inventory, so that the value presented does not fully reflect the acquisition cost in accordance with applicable standards. Based on these results, it can be concluded that the implementation of inventory accounting at PT Bosowa Berlian Motor Manado in general is in accordance with PSAK No. 202, but there is still a need for improvements, especially in the measurement aspect so that cost recognition can be carried out more appropriately.

The Influence of Organizational Culture, Democratic Leadership Style, and Work Motivation on Employee Work Discipline at the Industry and Manpower Office of Temanggung Regency

2026-04-18T22:09:54+07:00

Employee work discipline is crucial for achieving organizational goals. This study aims to determine the influence of organizational culture, democratic leadership style, and work motivation on employee work discipline, both partially and simultaneously, at the Industry and Manpower Office of Temanggung Regency. This study used a quantitative approach. The sample consisted of 50 employees using a census technique. The results showed that partially, organizational culture had a significant positive effect on work discipline (t-value 3.161, sig. 0.003). Meanwhile, democratic leadership style (sig. 0.789) and work motivation (sig. 0.325) did not have a significant effect on work discipline. However, simultaneously, all three variables had a positive and significant effect on employee work discipline (F-value 19.194, sig. 0.001). The Adjusted R Square value of 0.527 indicates that 52.7% of the variation in work discipline is explained by the three independent variables. In conclusion, culture drives discipline, not democratic leadership or motivation alone, yet together they still have impact

The Effect of Work-Life Balance on Job Satisfaction through Work Stress with Perceived Organizational Support as a Moderation Variable in Employees of PT Pegadaian Maros Regency

2026-04-18T23:58:13+07:00

Abstract

This study aims to examine the effect of work-life balance on job satisfaction, with work stress as a mediating variable and perceived organizational support (POS) as a moderating variable. The research adopts a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the relationships among variables. Data were collected from employees of PT Pegadaian in Maros Regency through a structured questionnaire.

The results reveal that work-life balance has a significant negative effect on work stress and a positive effect on job satisfaction. Furthermore, work stress significantly and negatively influences job satisfaction, indicating that higher stress levels reduce employees’ satisfaction. Mediation analysis demonstrates that work stress partially mediates the relationship between work-life balance and job satisfaction, suggesting that work-life balance enhances job satisfaction both directly and indirectly through stress reduction. In addition, perceived organizational support is found to significantly moderate the relationships in the model. Specifically, POS weakens the negative impact of work stress on job satisfaction and strengthens the negative relationship between work-life balance and work stress.

The study contributes to the literature by integrating Job Demands-Resources (JD-R) Theory and Social Exchange Theory in a moderated mediation framework, providing a more comprehensive understanding of how organizational and psychological factors interact to influence employee outcomes. Practically, the findings highlight the importance of promoting work-life balance and strengthening organizational support to reduce work stress and improve job satisfaction, particularly in the financial service sector.

Keywords: work-life balance, work stress, job satisfaction, perceived organizational support

The Influence of Talent Management on Employee Retention through Employee Engagement with Organizational Culture as a Moderation Variable: A Study on the Banking Sector in Makassar City

2026-04-18T23:47:11+07:00

This study examines the influence of talent management on employee retention, combining employee engagement as a mediating variable and organizational culture as a moderation factor in the banking sector in Makassar, Indonesia. Based on the Resource-Based View (RBV) and Social Exchange Theory (SET), this study aims to provide a comprehensive understanding of how strategic human resource practices affect employee retention through psychological and contextual mechanisms.

A quantitative research design was used, with data collected from 250 banking employees using a structured questionnaire. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess measurement and structural models, including the effects of mediation and moderation.

These findings reveal that talent management has a significant positive effect on employee engagement and employee retention. Employee engagement also significantly affects employee retention and partially mediates the relationship between management and talent retention. In addition, organizational culture significantly moderates the relationship between talent management and employee engagement, as well as between employee engagement and employee retention, reinforcing this effect under supportive cultural conditions.

The study contributes to the literature by integrating RBV and SET in a single framework and simultaneously testing the effects of mediation and moderation, which remained limited in previous studies. The results highlight the importance of aligning talent management practices with organizational culture to improve employee engagement and retention. In practical terms, the findings provide strategic insights for banking institutions to develop integrated human resources policies that drive sustainable employee retention in a competitive labor market.

Keywords: Talent Management, Employee Engagement, Employee Retention, Organizational Culture, PLS-SEM, Banking Sector

Improving Employee Performance through Work Environment, Work Motivation, and Employee Relations

2026-04-27T23:16:44+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja, motivasi kerja, dan hubungan karyawan terhadap kinerja karyawan pada PT Perkebunan Nusantara IV Regional 1 Medan. Kinerja karyawan menjadi aspek penting dalam mendukung produktivitas dan pencapaian tujuan perusahaan, sehingga faktor-faktor yang memengaruhinya perlu diperhatikan secara optimal. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Data dikumpulkan melalui penyebaran kuesioner kepada karyawan dan dianalisis menggunakan regresi linear berganda, uji validitas, uji reliabilitas, uji asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Motivasi kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan serta menjadi variabel yang paling dominan dalam memengaruhi kinerja. Selain itu, hubungan karyawan berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan, lingkungan kerja, motivasi kerja, dan hubungan karyawan berpengaruh signifikan terhadap kinerja karyawan. Nilai koefisien determinasi menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan kinerja karyawan sebesar 71,8%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Hasil penelitian ini menunjukkan bahwa peningkatan lingkungan kerja yang kondusif, motivasi kerja yang kuat, dan hubungan karyawan yang harmonis dapat menjadi strategi penting dalam meningkatkan kinerja karyawan.

The Influence of HR Analytics and Perceived Organizational Support on Employee Performance through Employee Engagement in Makassar City

2026-04-18T23:28:58+07:00

This study aims to examine the effects of Human Resource (HR) Analytics and Perceived Organizational Support (POS) on employee performance, with employee engagement as a mediating variable, in the context of organizations in Makassar City, Indonesia. Grounded in Evidence-Based Management and Social Exchange Theory, this research seeks to provide a comprehensive understanding of how data-driven HR practices and organizational support jointly influence employee outcomes. A quantitative research design was employed using a survey method, with data collected from employees across various organizations in Makassar. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both measurement and structural models, including direct and indirect relationships among variables.

The findings reveal that HR Analytics and POS have significant positive effects on employee performance, both directly and indirectly through employee engagement. Employee engagement was found to play a substantial mediating role, indicating that the impact of HR Analytics and POS on performance is partially transmitted through enhanced psychological involvement and work-related commitment. Additionally, the model demonstrates strong explanatory power, confirming the robustness of the proposed relationships.

This study contributes to the human resource management literature by integrating Evidence-Based Management and Social Exchange Theory into a unified framework, highlighting the interplay between technological and relational factors in shaping employee performance. Practically, the findings suggest that organizations should align data-driven HR practices with supportive organizational environments to foster employee engagement and optimize performance outcomes.

Keyword : HR Analytics, Perceived Organizational Support, Employee Performance through Employee

Comparative Analysis of Rice Farming Using Tabela and Transplantation Patterns in Harapan Village

2026-04-23T21:13:21+07:00

This study aims to determine the production costs and income of lowland rice farming using the Tabela planting pattern and the shifting planting pattern in Harapan Village, Wonosari District. This study involved 41 rice farmers. The research method is a survey, using a farming analysis that provides an explanation of the large production costs and income of lowland rice farming in the table planting pattern and the shifting planting pattern in Harapan Village. The results of the study show Based on the results of the analysis that has been carried out, it can be seen that the average farming costs incurred by rice farmers with a shifting planting pattern are Rp. 10,600,959 (Per Kg / Farmer / MT) and the average farming costs incurred by rice farmers with a Tabela planting pattern are Rp. 2,676,347 (Per Kg / Farmer / MT) in Harapan Village, Wonosari District, and the average income of rice farmers with a shifting planting pattern is Rp. 22,289,950 (Per Kg / Farmer / MT) and the average income of rice farmers with a Tabela planting pattern is Rp. 32,313,126 (Per Kg / Farmer / MT) in Harapan Village, Wonosari District

Digital Retail Transformation: The Influence of E-Commerce, Digital Marketing, and Service Quality on Purchasing Decisions

2026-04-24T22:03:36+07:00

This study examines the effect of e-commerce, digital marketing, and service quality on purchasing decisions at PT Gramedia Asri Media, a retail company. The study employed a quantitative approach with descriptive and associative characteristics. The population consisted of customers of PT Gramedia Asri Media, based on 86,085 customer transactions. The sample was determined using the Slovin formula, and 120 respondents were obtained during the data collection process. Data were collected through a Likert-scale questionnaire distributed via Google Forms and were analyzed using multiple linear regression with IBM SPSS. The results showed that, partially, e-commerce had a positive and significant effect on purchasing decisions with a t-value of 2.731 and a significance value of 0.007, digital marketing had a positive and significant effect with a t-value of 2.652 and a significance value of 0.009, and service quality had a positive and significant effect with a t-value of 3.988 and a significance value of 0.000. Simultaneously, e-commerce, digital marketing, and service quality had a positive and significant effect on purchasing decisions with an F-value of 84.105 and a significance value of 0.000. The Adjusted R Square value of 0.677 indicated that 67.7% of purchasing decisions could be explained by the three independent variables, while the remaining 32.3% was influenced by other variables outside this study

The Impact of Safety Education and Socialization Programs on Community Satisfaction at PT Jasa Raharja, Mamuju Branch

2026-05-31T18:09:40+07:00

PT Jasa Raharja is a State-Owned Enterprise (SOE) whose primary duty is to provide basic protection to victims of road traffic and public transportation accidents. In addition to providing compensation, PT Jasa Raharja also plays an active role in accident prevention efforts through various safety education activities and socialization programs aimed at increasing public awareness of road safety and understanding of the services provided.

PT Jasa Raharja Mamuju Branch consistently carries out safety education and socialization activities for the public, including through counseling, safety campaigns, and the provision of information regarding the rights and obligations of road users. These activities are expected to not only increase public knowledge but also impact the level of public satisfaction with the services provided by PT Jasa Raharja.

Based on this, this study was conducted to analyze the effect of safety education and socialization programs on community satisfaction at PT Jasa Raharja Mamuju Branch. This research is expected to provide insight into the role and contribution of PT Jasa Raharja in improving community satisfaction and serve as evaluation material for developing future service and education programs.

Modeling Motor Vehicle Tax Revenue with a One-Time Payment Scheme: A Case Study of the Jombang Regional Government

2026-05-01T21:42:42+07:00

This study examines the effectiveness of Motor Vehicle Tax (PKB) collection by comparing the annual payment system, with an average compliance rate of 83.57%, to a one-time lump-sum payment scheme. The analysis employs time value of money concepts and Discounted Cash Flow (DCF) to calculate present values, alongside the Weibull distribution to estimate vehicle lifespan. For the lump-sum scheme, an annuity model over a 20-year period, reflecting the average vehicle life, results in a one-time PKB payment of IDR 2,556,467.50 per vehicle. The model further simulates the addition of new vehicles and estimates for existing vehicles. Findings reveal that, under the annual system, projected PKB revenue over the next 20 years—assuming a switch to the lump-sum scheme in 2026—would total IDR 991.4 billion, with realized revenue at IDR 828.5 billion and potential losses of IDR 162.8 billion due to arrears. In contrast, the lump-sum scheme would yield both potential and realized revenues of IDR 1.38 trillion, with no projected losses as taxes are paid upfront. Simulations indicate annual system revenue leakage could reach IDR 530 billion if all vehicles are unregistered. The study concludes that a lump-sum payment system reduces annual tax losses, increases revenue certainty, and strengthens regional fiscal resilience.

The Effect Of Job Training, Motivation, And Discipline On Employee Job Satisfaction At The Medan City Manpower Department

2026-05-08T01:00:57+07:00

The goal of this study is to look into how work motivation, the work environment, and training affect how well employees do their jobs at PT Medcomm Solution. In service organizations, human resources are regarded as a strategic element affecting performance, with other internal organizational factors contributing. This study utilized a quantitative methodology with a causal associative research design. The sample encompassed all 66 employees, employing a census sampling methodology. The data were analyzed using multiple linear regression. The findings suggest that job motivation and training positively and significantly influence employee performance, however the work environment does not. These three independent factors have a substantial effect on employee performance at the same time, as shown by the F-value of 20.085 and the significance level of 0.000 (<0.05). The coefficient of determination value of 51.8% shows that the variables of work motivation, work environment, and training can explain differences in employee performance. The other 48.2% is due to factors not included in this research model, such as rewards, pay, work discipline, organizational culture, job satisfaction, work stress, and individual employee characteristics.

Motivation and Agribusiness Entrepreneurial Intention among Generation Z at Tanah Laut State Polytechnic

2026-04-15T14:49:00+07:00

Z Generation is a generation whose main characteristic is being accustomed to technology. Likewise in the choice of entrepreneurial motivation. Generally, Gen Z prefers entrepreneurship to express self-actualization and the abilities they have. The research is included in quantitative research with a correlational approach. The population and sample are students of Tanah Laut Polytechnic majoring in Tax Accounting, Accounting, Agroindustry and Agro-Industrial Product Development. Data collection through questionnaires and analysis using Pearson correlation.

Results show that motivation of Z Generation entrepreneurial is high category and has an impact on agribusiness entrepreneur intention which is also high. The results concluded that there was significantly relationship bet ween motivation and agribusiness entrepreneur intention.

The Influence Of Leadership Style, Motivation, And Work Environment On Employee Performance At Pt Jasindo Testing Services

2026-05-14T21:16:40+07:00

The phenomenon that occurs in various companies shows that there are still many employees who experience decreased work enthusiasm, low productivity, and lack of satisfaction with the work environment. This study aims to further analyze the influence of leadership style, work motivation, and work environment on employee performance. The study used a quantitative method carried out at PT Jasindo Testing Service with a sampling method using the slovin technique with an error rate of 5%, resulting in 110 respondents from a total population of 151 people. Based on the results of the study that has been conducted, it can be concluded that Leadership Style (X1), Motivation (X2), and Work Environment (X3) have a significant influence on Employee Performance (Y) at PT Jasindo Testing & Inspection Services. This is evidenced by the significance value of 0.000 <0.05, and the Fcount value (244.975) > Ftable (2.69), which shows that the three independent variables simultaneously affect the dependent variable. In addition, the R-square value of 0.874 indicates that 87.4% of the variation in employee performance can be explained by leadership style, motivation, and work environment, while 12.6% is influenced by other factors not examined in this study. Thus, the better the leadership style, motivation, and work environment, the higher the employee performance.

The Effect of Participation in Internship Programs Certified and Project-Based Training on The Work Readiness of Students of SMK Prapanca 2 Surabaya

2026-05-19T17:20:19+07:00

The purpose of this “study was to determine the readiness of third-grade students of SMK Prapanca 2 Surabaya to enter the workforce after participating in a certified internship program and project-based training. This study used a survey method with a quantitative approach. The sampling method used was purposive sampling, and the study population consisted of students of SMK Prapanca 2 Surabaya. Respondents were given a questionnaire to complete to collect data. Participation in the certified internship program and project-based training was the independent factor in this study, while students' work readiness was the dependent variable. Using the SPSS program, multiple linear regression analysis was used as the data analysis method. The results showed that students' work readiness was positively and significantly influenced by their involvement in the certified internship program. In addition, project-based training significantly improved students' readiness to enter the workforce. At SMK Prapanca 2 Surabaya, involvement in the certified internship program, training, and project-based training significantly improved students' readiness to enter the workforce.” It is hoped that this study will serve as an assessment tool for schools seeking to improve the quality of practice-based learning initiatives to better prepare students for the workforce.

Content Marketing Strategy on the TikTok Application: Investigating Consumer Drivers of Impulsive Buying Behavior in Purchasing Tanasol Products

2026-05-07T19:23:27+07:00

This study aims to analyze the TikTok content marketing strategy used by Tanasol, a local women's sandal brand from Bali, and to identify factors driving consumer impulsive buying behavior. The study employs a qualitative descriptive approach using a case study method. Data were collected through in-depth interviews with three cross-generational consumers, the business owner, and Tanasol's marketing team, supplemented by non-participatory observation of TikTok content and digital documentation. Data analysis followed the Miles and Huberman interactive model. Results indicate that content strategies based on visual realism, simple storytelling, thematic promotions, and TikTok Shop integration effectively drive impulsive purchases. Key drivers of impulsive buying include honest and realistic product visuals, ease of TikTok Shop features, affordable pricing, high trust levels, and situational-emotional factors. These findings are analyzed through Ajzen's (1991) Theory of Planned Behavior framework, demonstrating synergy between positive consumer attitudes, subjective norms from social proof, and high perceived behavioral control. This study affirms that local SME brands can compete effectively in TikTok's digital ecosystem through organic approaches based on emotional proximity and content authenticity, without relying on major influencers.

A Comparative Analysis of the Economic Thought of Ibn Khaldun, Abu Hamid al-Ghazali, and Ibn Taymiyyah on Pricing and Market Mechanisms

2026-05-23T20:12:18+07:00

Markets play a crucial role in the economy. Islam recognizes the existence of market mechanisms, provided they operate perfectly. However, market distortions often occur due to seller manipulation. Therefore, this study aims to clarify the thinking of Ibn Khaldun, Al-Ghazali, and Ibn Taymiyyah on market mechanisms and the current market regulations. The methodology used in this paper is a qualitative literature study, examining the ideas and findings contained in articles, journals, books, and related theses to obtain scientific information. The results of this study indicate that Ibn Khaldun, Al-Ghazali, and Ibn Taymiyyah agree on pricing, stating that prices are determined by the forces of supply and demand. Only in cases where prices rise due to injustice and inequality in market mechanisms should the government intervene.

The Effect of Student Satisfaction and Learning Environment on The Academic Achievement of Students of Perdana Vocational High School 1 Surabaya

2026-05-17T20:09:46+07:00

This study analyzes the influence of learning satisfaction and learning environment on the academic achievement of students at Perdana 1 Vocational High School Surabaya. The background of this study is the growing importance of non-cognitive factors in shaping student performance. A quantitative survey was conducted with 90 participants, and the data were examined using validity and reliability assessments, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. All instruments were found to be valid and reliable, with Cronbach’s Alpha values exceeding 0.70. The classical assumption tests indicated that the data were normally distributed, free from multicollinearity, and did not exhibit heteroscedasticity. Regression analysis revealed that both independent variabel have a positive significant effect on academic achievement, with the learning environment identified as the most dominant influencing factor. The simultaneous test confirmed a significant combined effect of both variables on academic achievement with a significance value of 0.000 < 0.05. Furthermore, the coefficient of determination (R² = 0.668) indicates that 66.8% of the variation in academic achievement can be explained by learning satisfaction and learning environment. These findings suggest that improving learning satisfaction and creating a conducive learning environment are key strategies to enhance student academic achievement.

The Dualism of the Indonesian Labor Market: Between Investment, Wages, and Education Level

2026-05-23T17:55:19+07:00

Labor absorption is a key indicator for assessing an economy’s ability to optimally absorb labor and distribute income in order to improve public welfare and reduce poverty rates. This study aims to estimate the effects of education level (average years of schooling), minimum wage, domestic investment (DDI), and foreign investment (FDI) on formal and informal labor absorption in Indonesia from 2019 to 2024 using panel data regression with a Fixed Effects Model (FEM) approach. The regression results in Model 1 indicate that average years of schooling has a positive effect and the minimum wage has a negative effect on formal labor absorption, while domestic investment and foreign investment do not have a significant effect on formal labor absorption. Meanwhile, in Model 2, it was found that average years of schooling has a negative effect, minimum wage and foreign investment have a positive effect, while domestic investment has no significant effect on informal labor absorption. Therefore, the government is expected to formulate policies focused on improving the quality of education and workforce skills, controlling minimum wage increases in a proportionate manner, and encouraging labor-intensive investment t expand employment in the formal sector in Indonesia.

The The Influence of Leadership Style and Work Environment on Employee Performance at PT Bank Arta Kedaton, Bandar Lampun

2026-05-23T21:40:32+07:00

This study was conducted at PT Bank Arta Kedaton to examine the extent to which leadership style and work environment influence employee performance effectiveness. The research employed a quantitative method, with data collected through questionnaires. The findings revealed that leadership style has a significant influence in enhancing employee productivity. Meanwhile, the work environment also contributes positively to work efficiency. Further statistical analysis indicated that the work environment tends to have a greater influence compared to leadership style. Several aspects, such as the availability of facilities, strong interpersonal relationships, and comfortable working conditions, play an important role in improving employee motivation and work outcomes. Therefore, the strategic recommendation for the company is to optimize visionary leadership styles and establish an ergonomic and collaborative work environment in order to achieve better business objectives.

Sustainable Agricultural Economics: A Systematic Literature Review and Bibliometric Analysis

2026-06-03T09:21:49+07:00

Sustainable agricultural economics has emerged as an increasingly important research field in response to global challenges such as climate change, environmental degradation, food insecurity, and resource scarcity. Despite the growing volume of scholarly publications, the existing literature remains fragmented across multiple themes, methodologies, and disciplinary perspectives, limiting comprehensive understanding of the field’s intellectual structure and future research directions. Therefore, this study aims to: (1) examine whether sustainable agricultural economics continues to be a significant area for future academic inquiry, (2) analyze the current research landscape and distribution within the field, and (3) identify key theoretical and practical implications for advancing future research. This study employs a combined Systematic Literature Review (SLR) and bibliometric analysis approach following the PRISMA 2020 framework. Data were collected from the Scopus database in May 2026 using structured keyword combinations related to agricultural economics and sustainability. Bibliometric mapping was conducted using VOSviewer to analyze publication trends, geographical distribution, institutional productivity, journal sources, authorship patterns, and keyword co-occurrence networks. Additionally, thematic analysis was applied to identify dominant research themes and emerging scholarly trends. The findings reveal that sustainable agricultural economics is a rapidly expanding and highly relevant field of academic inquiry. Publication trends demonstrate significant growth from only two publications in 1989 to 186 publications in 2025 and 161 publications in 2026. China emerged as the dominant contributor in terms of publication output and institutional productivity, while leading journals included the Journal of Environmental Management and the Journal of Cleaner Production. Thematic analysis indicates that the literature is increasingly focused on sustainable development, agricultural sustainability, economic analysis, crop production, circular economy practices, and technological innovation such as precision agriculture and digital farming systems. The study concludes that sustainable agricultural economics has evolved into a multidisciplinary and strategically important research domain integrating economic performance, environmental sustainability, technological adaptation, and social resilience. Future research should further explore sustainability governance, policy effectiveness, financial mechanisms, socio-economic inclusiveness, and climate-resilient agricultural systems to strengthen sustainable global food systems and long-term agricultural development.

Entreprenursing - Peran Kewirausahaan dalam Pengembangan Profesi Keperawatan dan Pelayanan Kesehatan: Sebuah Tinjauan Sistematis

2026-05-28T16:34:36+07:00

Entreprenursing merupakan integrasi antara profesi keperawatan dan kewirausahaan yang berkembang sebagai respons terhadap transformasi sistem kesehatan, kebutuhan layanan berbasis komunitas, dan perkembangan inovasi kesehatan. Perawat tidak hanya berperan sebagai pemberi asuhan keperawatan, tetapi juga sebagai inovator, educator, leader, intrapreneur, dan entrepreneur dalam pelayanan kesehatan. Meskipun konsep entreprenursing semakin berkembang, penelitian terkait masih didominasi oleh studi konseptual dan eksploratif, sedangkan kajian yang mensintesis secara komprehensif mengenai konsep, entrepreneurship education, entrepreneurial intention, faktor pendukung, hambatan, serta implikasi entreprenursing terhadap profesi keperawatan dan sistem kesehatan masih terbatas. Oleh karena itu, penelitian ini bertujuan menganalisis perkembangan entreprenursing melalui pendekatan Systematic Literature Review (SLR) dengan pendekatan PRISMA 2020. Pencarian literatur dilakukan pada database Google Scholar, PubMed, ScienceDirect, dan ProQuest menggunakan kata kunci “entreprenursing”, “nurse entrepreneurship”, “nursing entrepreneurship”, dan “healthcare entrepreneurship”. Kriteria inklusi meliputi artikel berbahasa Inggris atau Indonesia, tersedia full text, dipublikasikan tahun 2019–2026, dan relevan dengan entrepreneurship dalam keperawatan. Dari total 162 artikel yang teridentifikasi, sebanyak 20 artikel memenuhi kriteria inklusi dan dianalisis secara kualitatif. Hasil kajian menunjukkan bahwa entreprenursing mencakup praktik mandiri keperawatan, home care, telehealth, konsultasi kesehatan, pendidikan kesehatan, social entrepreneurship, dan inovasi layanan kesehatan berbasis komunitas. Faktor yang mendukung entreprenursing meliputi self-efficacy, entrepreneurial intention, pengalaman klinis, jejaring profesional, mentoring, dan entrepreneurship education. Hambatan utama yang ditemukan adalah keterbatasan kompetensi bisnis, regulasi praktik mandiri, akses modal, tantangan etik, dan rendahnya integrasi pendidikan entrepreneurship dalam kurikulum keperawatan. Selain itu, entreprenursing berkontribusi terhadap penguatan identitas profesional perawat, peningkatan inovasi layanan kesehatan, pengembangan leadership, dan peningkatan akses pelayanan kesehatan masyarakat. Kesimpulan penelitian menunjukkan bahwa entreprenursing memiliki potensi besar dalam mendukung transformasi profesi keperawatan dan sistem kesehatan modern. Penelitian ini memberikan sintesis komprehensif mengenai entreprenursing dengan mengintegrasikan aspek entrepreneurship education, entrepreneurial intention, self-efficacy, inovasi layanan, dan pengembangan karier perawat dalam satu kajian. Oleh karena itu, diperlukan penguatan entrepreneurship education, dukungan regulasi, mentoring, dan pengembangan kompetensi bisnis agar perawat mampu berperan sebagai entrepreneur dan inovator kesehatan secara optimal.

Tinjauan Kritis Terhadap Proses Pengembangan Produk Dengan Pendekatan Rekayasa Nilai Dan Target Costing Pada Perusahaan Otomotif

2026-06-07T15:18:23+07:00

Persaingan bisnis yang semakin ketat menuntut perusahaan menghasilkan produk berkualitas dengan biaya efisien. Penelitian ini bertujuan meninjau secara kritis penerapan Value Engineering (VE) dan target costing dalam pengembangan produk pada industri otomotif. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan studi pustaka melalui pengumpulan data dari jurnal, buku, dan artikel ilmiah relevan yang dianalisis secara deskriptif-analitis. Hasil penelitian menunjukkan bahwa integrasi VE dan target costing mampu meningkatkan efisiensi biaya tanpa mengurangi kualitas dan fungsi utama produk. Pendekatan bertahap melalui Concept-VE, Project-VE, dan Validation-VE memberikan kerangka kerja sistematis dan aplikatif dalam proses pengembangan produk. Keterlibatan tim multifungsi turut memperkuat efektivitas implementasi metode. Namun, terdapat keterbatasan berupa ruang lingkup studi yang terbatas, ketergantungan terhadap komponen impor, serta belum adanya evaluasi kinerja jangka panjang pascaimplementasi produk.

Analysis of the Influence of Auditor Competence, Independence, and Organizational Culture on Audit Quality: A Study of the Supreme Audit Agency (BPK) of West Sulawesi Province

2026-05-16T21:27:29+07:00

Demands for public accountability make audit quality a crucial element for the West Sulawesi Provincial Office of the Supreme Audit Agency of the Republic of Indonesia (BPK RI). This study aims to examine and analyze the influence of auditor competence, auditor independence, and organizational culture—both individually and collectively—on audit quality. Using a quantitative method with a causal design, this study involved 50 auditors as respondents through purposive sampling. Primary data collected via questionnaires were analyzed using multiple linear regression with SPSS software. The results indicate that, individually, competence, independence, and organizational culture have a positive and significant effect on audit quality. Auditor independence was found to be the most dominant variable influencing audit quality. Simultaneously, the three independent variables contributed a very strong 97.2% to the variation in audit quality, as indicated by the Adjusted R² value. Square. These findings confirm that the combination of individual auditors' capabilities and the internalization of organizational values is a key determinant in producing accurate and credible audit reports. Strengthening the aspect of independence is the primary recommendation for maintaining public trust in the transparency of local financial management in West Sulawesi.

Analysis of BUMDes Readiness in Implementing a Digital Accounting Information System and Its Implications for the Quality of Financial Reports

2026-06-13T02:19:09+07:00

This study aims to explore in-depth the readiness of the Village-Owned Enterprise (BUMDes) of Nusa Jaya in implementing a Digital Accounting Information System (AIS) and its implications for the quality of financial reports. The research method used is a qualitative approach with a case study design. Data validity was tested using triangulation techniques, while data analysis applied the Miles and Huberman interactive model. The results highlight that the readiness level of the BUMDes is still at an early initiation stage and has not fully implemented digital AIS. Financial operations are still managed using Microsoft Excel due to limitations in technological infrastructure, human resource (HR) competence, and budget support. Interestingly, despite not being fully digitalized, the quality of the resulting financial reports still meets the aspects of relevance, completeness, timeliness, and transparency. This achievement is supported by effective manual internal control mechanisms through a definitive division of tasks, password protection, dual data storage, and physical archiving. It is concluded that the current reporting quality is built on managerial commitment rather than technological sophistication. To optimize future accuracy, efficiency, and data integration, improving HR competencies and providing technological infrastructure are absolutely necessary to support comprehensive digital transformation.

Digital Consumer Debt and Mental Well-Being in Generation Z: A Scoping Review

2026-05-29T11:15:45+07:00

The rapid expansion of digital financial services, particularly Buy Now Pay Later (BNPL), online lending platforms, and e-commerce credit systems, has transformed consumption patterns among Generation Z. Although these services improve financial accessibility and transactional convenience, concerns have emerged regarding their psychological consequences, including anxiety, financial stress, compulsive buying behavior, and declining mental well-being. This scoping review aims to map existing evidence regarding the relationship between digital consumer debt and mental well-being among Generation Z consumers. This review employed the PRISMA Extension for Scoping Reviews (PRISMA-ScR) framework. Relevant articles published between 2019 and 2025 were identified from Google Scholar, Scopus-indexed journals, PubMed, and ScienceDirect using keywords related to BNPL, digital debt, fintech lending, Generation Z, and mental health. Inclusion criteria focused on empirical and review-based studies discussing digital borrowing behavior and psychological outcomes among young adults and Generation Z populations. A total of 15 eligible studies were analyzed. The findings indicate that digital consumer debt is consistently associated with elevated financial stress, anxiety symptoms, impulsive purchasing tendencies, emotional instability, and reduced financial well-being among Generation Z users. Several studies also highlight the role of financial literacy, self-control, and social media influence as moderating factors affecting borrowing behavior. Furthermore, easy accessibility and low perceived borrowing barriers contribute to debt normalization among younger consumers. The rapid expansion of fintech lending ecosystems therefore requires balanced approaches that simultaneously promote financial innovation, consumer accessibility, and psychological well-being protection. Without adequate financial literacy and responsible regulatory frameworks, the continued normalization of digital consumer debt may increase mental health vulnerabilities among younger generations in increasingly digitalized societies. This review concludes that while digital lending technologies provide short-term economic flexibility, excessive reliance on consumer debt may negatively influence mental well-being among Generation Z. Policymakers, educational institutions, and fintech providers should strengthen financial literacy initiatives and implement responsible lending regulations to minimize psychological risks associated with digital debt exposure.

Determinants of Revenue Growth among Marketplace SMEs: Evidence from Production Factors in Indonesia

2026-05-22T10:02:46+07:00

This research endeavor seeks to examine the influence of production determinants and technological openness on the income progression of micro, small, and medium enterprises (MSMEs) engaged in marketplace activities within Indonesia. The investigation utilizes a quantitative methodology, drawing upon microdata derived from the 2023 E-Commerce Survey executed by Statistics Indonesia (BPS) via the VECOM24 S dataset. The analytical framework employed is binary logistic regression, with marketplace income growth designated as the dependent variable. The independent variables under consideration encompass capital, labor, the duration of online business operation, and technology training. The outcomes reveal that labor exerts a positive and statistically significant impact on marketplace income growth, whereas the duration of online business operation and technology training yield negative and statistically significant effects. In contrast, capital does not demonstrate a significant influence on the income growth of MSMEs. These results suggest that digital adaptability and business management proficiency hold greater importance than extensive digital experience or general technology training in enhancing the performance of marketplace-oriented MSMEs in Indonesia.

The Role of Nickel Downstreaming in Advancing Green Economy Transformation and Foreign Direct Investment in Indonesia

2026-06-18T04:51:57+07:00

This study analyzes the transformation of Foreign Direct Investment in the nickel downstream sector in Indonesia within the framework of a green economy. This research aims to fill the gap in the literature regarding the integration between downstream policies, foreign investment patterns, and environmental sustainability principles. Using a structured literature study approach with thematic analysis techniques, this study synthesizes secondary data from accredited journal articles, government reports, and related institution publications between 2015 and 2025. The results of the study show that downstream policies have succeeded in changing the character of FDI from resource extraction-oriented to value-added industry-based strategic investments, especially in the electric vehicle supply chain. However, this transformation faces an ecological paradox, where the nickel production process still relies on fossil energy. Therefore, the success of nickel downstream must be assessed based on the quality of green technology transfer and the application of Environmental, Social, and Governance (ESG) principles to ensure a truly sustainable modernization of the industry.

The Effect of Relevant Costs on the Income of Traditional Cake Traders with Local Wisdom Mopo'o Tanggalo Duhelo as a Moderation Variable

2026-06-21T12:18:47+07:00

This study aims to analyze the influence of relevant costs on the income of traditional cake traders with the local wisdom of Mopo'o Tanggalo Duhelo as a moderation variable in traditional cake traders in the Moodu Traditional Market, Gorontalo City. The research uses a quantitative method with an associative approach. Data was obtained through the distribution of questionnaires to 30 respondents who were selected using saturated sampling techniques. Data analysis was carried out by simple linear regression and Moderated Regression Analysis (MRA) using the help of the SPSS program. The results of the study show that relevant costs have a positive and significant effect on the income of traditional cake traders with a contribution of 17.1%. This influence is reflected in the dominance of indicators of the decision to continue or stop the business, which shows that traders consider costs and profits in determining the sustainability of their business. In contrast, the indicator of the decision to sell or further process has the lowest contribution because some traders have not fully considered the additional costs and economic benefits in decision-making. The results of the study also showed that the local wisdom of Mopo'o Tanggalo Duhelo was able to strengthen the relationship between relevant costs and traders' income. The indicator of trading honesty was the most dominant aspect of moderation, while patience in the face of risk was the indicator with the lowest contribution. The Mopo'o Tanggalo Duhelo variable is classified as a quasi moderator.

The Effectiveness of Student MSME Management in Increasing Business Profits in Gorontalo City

2026-06-21T13:02:20+07:00

This study aims to determine the effectiveness of student MSME management in increasing business profits in Gorontalo City. The data analysis used in this study is a descriptive qualitative approach using primary and secondary data sources. The data collection method was carried out through observation, interviews, and documentation. Based on the results of the study, it shows that the effectiveness of student MSME management in increasing business profits is seen from several aspects, namely financial management, information management, operational management, and business control and supervision have been running quite well, but not fully optimal. Some student MSME actors still use simple business management, especially in financial recording and business control. The operating profit obtained has increased, but it is still fluctuating because it is influenced by sales levels, the number of consumers, operational costs, raw material prices, and market conditions. Therefore, more effective and structured business management is needed so that the increase in business profits can be more stable and sustainable.

Effect Of Cost Of Goods Sold On Clove Commodity Farmers’ Income With Momosad As A Moderating Variable

2026-06-22T06:08:20+07:00

This research aims to analyze the effect of cost of goods sold {COGS) on clove farmers’ income and to examine the role of momosad as a moderating variable in the relationship between COGS and clove farmers’ income in Buyandi Village, Modayag Subdistrict. This research employs a quantitative approach with a survey method through questionnaire distribution. The population consisted of all clove farmers in Buyandi Village, Modayag Subdistrict. Using a nonprobability sampling technique, a sample of 50 clove farmers who met the criteria was selected. Data analysis techniques employed multiple linear regression with a moderated regression approach, assisted by SPSS version 20.

The results show that the cost of goods sold has a positive and significant effect on farmers’ income. Furthermore, momosad, as a form of traditional mutual cooperation, directly demonstrates a positive and significant effect on farmers’ income. However, the moderation test results indicate that momosad provides a negative and significant influence on the relationship between COGS and farmers’ income. This suggests that although momosad directly improves production process efficiency, as a moderating variable, momosad weakens the relationship between COGS and farmers’ income. These findings indicate that social factors cannot always strengthen economic relationships based solely on cost calculations.

Digital Marketing Model for Sustainable Ecotourism Development in Kerinci Regency

2026-06-21T15:36:19+07:00

Study This discuss implementation of digital marketing models in sustainable digital ecotourism development in the Regency Kerinci . Digital transformation in sector tourist demand the existence of a better marketing strategy adaptive , data -driven , and sustainability - oriented environment as well as social research This aim For analyze effectiveness digital marketing in increase visibility and power pull destination tour nature in the Regency Kerinci . The research method used is a mixed method with approach quantitative and qualitative . Quantitative data obtained through survey to tourists and actors tourism , while qualitative data collected through interview deep with stakeholders interest tourist local . Research results show that digital marketing through social media , destination websites , and visual content contributes significant to improvement visit tourism . In addition , integration mark ecotourism in digital marketing strategy to strengthen image destination sustainable research This recommend optimization of digital content strategies based on storytelling and strengthening collaboration between government area , perpetrator tourism and community local .

Customer Journey Mapping In The Multi-Platform Era: A Touchpoint Analysis Of Purchase Decision-Making

2026-06-08T13:52:23+07:00

The rapid proliferation of digital platforms has fundamentally transformed how consumers discover, evaluate, and purchase products. This study investigates the role of multi-platform touchpoints in shaping customer purchase decisions through the lens of Customer Journey Mapping (CJM). Drawing on a mixed-methods design, data were collected from 385 online shoppers in Indonesia through structured questionnaires and supplemented by 20 in-depth interviews. Structural Equation Modelling (SEM) was employed to quantify the relative influence of each touchpoint across five journey stages: awareness, consideration, evaluation, purchase, and post-purchase loyalty. Findings reveal that social media platforms, particularly Instagram and TikTok, exert the strongest influence during the awareness stage (β = 0.742, p < 0.001), while e-commerce platforms dominate at the evaluation and purchase stages. Customer reviews and ratings emerged as the most persuasive touchpoint across all stages (β = 0.764). The study further identifies critical cross-platform switching patterns, demonstrating that consumers typically engage an average of 4.7 touchpoints before completing a purchase. These findings provide actionable insights for marketing managers seeking to optimise omnichannel strategies and allocate resources across the customer journey

Strategy for Improving the Competitiveness of Village-Owned Enterprises (BUMDes) (A Case Study in Bogor Regency)

2026-07-25T12:46:27+07:00

Village-Owned Enterprises (BUMDes) play a strategic role in driving the rural economy, yet many face competitiveness challenges due to limited human resources, weak financial management, and low digital literacy. This study aims to: (1) identify the factors that strengthen the competitiveness of BUMDes in Bogor Regency; and (2) analyze the influence of product management and marketing, as well as formulate strategies to enhance community understanding in strengthening the competitiveness of BUMDes. A quantitative approach was employed, involving 30 respondents from both advanced and developing BUMDes. Data were analyzed using the IFE, EFE, IE, SWOT, and QSPM matrices. The results showed IFE and EFE scores of 3.02 and 3.00, respectively, placing the BUMDes in Cell I of the IE Matrix, which indicates a grow-and-build position. A total of 11 alternative strategies were formulated. The top-priority strategy was participation in government training programs to enhance financial management systems, digital technology skills, and human resource capacity (STAS = 5,61), followed by establishing independent business outlets (STAS = 5,48), and strengthening collaboration with BUMDes from other regions (STAS = 5,37). This study concludes that improving human resource capacity through government-facilitated training is the highest-priority strategy for addressing the internal weaknesses of BUMDes.

The Influence of Product Quality, Price Perception, Brand Image, and Promotion on Purchase Decisions for Samsung Televisions in Jakarta

2026-06-25T17:14:32+07:00

This research examines the influence of product quality, price perception, brand image, and promotion on consumers’ purchasing decisions regarding Samsung televisions in Jakarta. The study adopts a quantitative research design utilizing a survey approach. Data were gathered from 100 respondents who had previously purchased Samsung televisions and were selected through purposive sampling. The collected data were analyzed using multiple linear regression analysis, partial significance testing (t-test), simultaneous significance testing (F-test), and the coefficient of determination (R²).

The results indicate that product quality, brand image, and promotion significantly and positively affect purchasing decisions. In contrast, price perception does not demonstrate a significant impact on consumers’ purchasing decisions.

Among the independent variables examined, promotion emerged as the strongest determinant of purchasing decisions. Furthermore, the findings of the simultaneous test confirm that product quality, price perception, brand image, and promotion collectively exert a significant influence on purchasing decisions. The coefficient of determination value (R² = 0.628) suggests that 62.8% of the variation in purchasing decisions can be explained by the variables included in the model, while the remaining 37.2% is attributable to other factors not investigated in this study. These findings highlight the importance of maintaining product quality, strengthening brand image, and implementing effective promotional strategies to encourage consumer purchasing behavior.

The Effect Of Capital Structure (Der) And Net Profit On The Profitability (Roe) Of Manufacturing Companies Listed On The Indonesia Stock Exchange For The Period 2020-2025

2026-06-29T13:31:56+07:00

Profitability is one of the important indicators in assessing a company's financial performance. The level of profitability can be influenced by various factors, including capital structure and net profit. An imoptimal capital structure can increase a company's financial risk, while net profit reflects a company's ability to generate profits from its operational activities. Therefore, research is needed to determine the influence of capital structure and net profit on profitability in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the influence of capital structure measured by Debt to Equity Ratio (DER) and net profit on profitability as measured by Return on Equity (ROE) in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the period 2020–2025. The research method used is a quantitative method with an associative approach. The data used is in the form of secondary data obtained from the company's annual financial statements published through the Indonesia Stock Exchange and the company's official website. The sampling technique used purposive sampling with a sample of five companies. Data analysis was carried out using multiple linear regression analysis to test the influence of independent variables on dependent variables. The results of the study show that empirical evidence was obtained regarding the influence of capital structure and net profit on the profitability of the company. This research is expected to contribute to companies in managing capital structures effectively to increase profitability, as well as being a consideration for investors in making investment decisions.

Analysis of the Influence of Human Development Index, Unemployment Rate, and Minimum Wage on Poverty Rates in Regencies/Cities of Central Java Province in 2021 – 2025

2026-07-03T15:17:10+07:00

This study aims to analyze the effect of the Human Development Index (HDI), open unemployment rate, and minimum wage on poverty levels in regencies/cities in Central Java Province during the period 2021–2025. This research employs a quantitative approach using secondary data obtained from the Central Statistics Agency (BPS) and is analyzed using panel data regression. The model selection was conducted through the Chow Test and Hausman Test, which indicate that the Fixed Effects Model (FEM) is the most appropriate model. The results show that all independent variables simultaneously have a significant effect on poverty levels, with a probability value of F-statistic of 0.000 and a coefficient of determination (R²) of 0.987. Partially, the open unemployment rate has a positive and significant effect on poverty, while the minimum wage has a negative and significant effect on poverty. Meanwhile, the Human Development Index (HDI) has a negative but insignificant effect on poverty levels. These findings suggest that job creation and appropriate wage policies play a crucial role in reducing poverty, while improvements in human development must be accompanied by adequate employment opportunities to achieve optimal outcomes.

Firm Size, Good Corporate Governance, Capital Structure, and Financial Performance: Evidence from Food and Beverage Manufacturing Companies during 2021–2025

2026-07-09T13:26:34+07:00

This study was conducted to examine the effect of firm size, good corporate governance, and capital structure on financial performance in food and beverage manufacturing companies. This research employed a descriptive quantitative method using secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The population consisted of 83 companies, while 24 companies were selected as the research sample using the purposive sampling technique.

The results of this study indicate that firm size has a positive and significant effect on financial performance. Good Corporate Governance, proxied by independent commissioners, has no significant effect on financial performance. Meanwhile, capital structure has a positive and significant effect on financial performance.

Human Capital Quality and Bank Size

2026-06-26T10:34:22+07:00

This study aims to analyse the influence of Human Capital Quality and Bank Size on Workforce Productivity in KBMI 4 banks in Indonesia during the 2021–2025 period. Changes in the banking business environment, driven by digital transformation, technological advancements, and increasing operational complexity, have made the quality of human resources and organisational capacity strategic factors in enhancing workforce productivity. This study employed a quantitative approach using the panel data regression method. The sample was selected using a purposive sampling technique based on specific criteria, resulting in four KBMI 4 banks as the research sample with a five-year observation period. Data analysis was conducted using EViews through panel data regression model selection tests, classical assumption tests, the F-test, the t-test, and the coefficient of determination. The results indicate that Human Capital Quality has a positive and significant effect on Workforce Productivity. Furthermore, Bank Size also has a positive and significant effect on Workforce Productivity. Simultaneously, Human Capital Quality and Bank Size have a significant effect on Workforce Productivity. These findings indicate that improving the quality of human resources and strengthening organisational capacity are important factors in enhancing workforce productivity in the large-scale banking industry.

The Influence of TikTok Live, Preloved Clothing Products, Promotions, and Discounts on Students’ Consumption Patterns

2026-05-25T15:12:55+07:00

This study is motivated by the increasing use of TikTok Live as a digital shopping medium, particularly for purchasing preloved clothing among university students. This study aims to analyze the influence of TikTok Live, preloved clothing, and promotions and discounts on the consumption patterns of students at the Faculty of Economics and Business, Widya Mandira Catholic University Kupang. This research used a quantitative approach with 100 respondents as the sample. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results show that TikTok Live has a positive and significant effect on students’ consumption patterns, preloved clothing has a negative and significant effect, while promotions and discounts have a positive and significant effect. Simultaneously, the three variables significantly influence students’ consumption patterns, with an Adjusted R Square value of 0.883. This means that 88.3% of the variation in students’ consumption patterns can be explained by TikTok Live, preloved clothing, and promotions and discounts, while the remaining 11.7% is influenced by other factors outside the research model.

Live Commerce on TikTok Shop: The Influence of Host Credibility and Entertainment on Impulse Buying through Fear of Missing Out among Generation Z Students in Makassar City

2026-07-12T16:56:49+07:00

Perkembangan live commerce telah mengubah perdagangan digital menjadi pengalaman berbelanja yang interaktif, menghibur, dan berlangsung secara real-time. Di Indonesia, TikTok Shop menjadi salah satu platform social commerce yang berkembang pesat, terutama di kalangan Generasi Z yang memiliki tingkat literasi digital dan intensitas penggunaan media sosial yang tinggi. Meskipun penelitian mengenai live commerce terus meningkat, kajian yang mengintegrasikan Host Credibility dan Entertainment terhadap Impulse Buying melalui Fear of Missing Out (FoMO) masih terbatas, khususnya pada konteks TikTok Shop di Indonesia. Penelitian ini bertujuan menganalisis pengaruh Host Credibility dan Entertainment terhadap Impulse Buying melalui FoMO pada mahasiswa Generasi Z di Kota Makassar. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory research. Data dikumpulkan melalui kuesioner berskala Likert lima poin dari mahasiswa Generasi Z pengguna TikTok Shop yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS 4. Model penelitian dikembangkan berdasarkan Stimulus-Organism-Response (S-O-R) Theory serta didukung oleh Social Presence Theory dan Flow Theory. Sintesis literatur internasional periode 2023–2026 menunjukkan bahwa Host Credibility dan Entertainment berperan sebagai stimulus yang meningkatkan FoMO, yang selanjutnya mendorong Impulse Buying. Penelitian ini diharapkan memperkaya pengembangan teori perilaku konsumen digital sekaligus memberikan implikasi praktis bagi pelaku live commerce dalam merancang strategi komunikasi pemasaran yang lebih efektif untuk meningkatkan keterlibatan dan keputusan pembelian konsumen.

Kata Kunci: Live Commerce, TikTok Shop, Host Credibility, Entertainment, Fear of Missing Out, Impulse Buying

The Effect of Regional Original Revenue and Special Allocation Funds on the Financial Performance of the Regional Government of Gorontalo Province in 2020-2025

2026-07-15T14:36:51+07:00

This study aims to determine the influence of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on the Financial Performance of the Regional Government of Gorontalo Province in 2020–2025. This study uses a quantitative method with secondary data obtained from the Budget Realization Report (LRA) and local government financial statements published by the local government in Gorontalo Province. The sampling technique uses the saturated sample method, namely all districts/cities and the Gorontalo Provincial government that meet the research criteria during the 2020–2025 period. The data analysis technique used was multiple linear regression analysis with the help of the Statistical Package for the Social Sciences (SPSS) program.

Based on the results of the study, it is shown that Regional Original Revenue has a positive and significant effect on the Financial Performance of Regional Governments. Special Allocation Funds affect the Financial Performance of Regional Governments. Simultaneously, Regional Original Revenue and Special Allocation Funds have a significant effect on the Financial Performance of the Regional Government of Gorontalo Province in 2020–2025.

Financial Distress, Company Growth, and Going Concern Audit Opinions: The Moderating Effect of Firm Size

2026-07-15T19:57:32+07:00

Financial distress has a significant effect on the issuance of going concern audit opinions. Companies experiencing greater financial difficulties are more likely to receive a going concern audit opinion because such conditions increase uncertainty regarding their ability to continue operations in the future. Company growth significantly influences going concern audit opinions. Firms with stronger growth tend to demonstrate better operational performance and more favorable business prospects, reducing the likelihood of receiving a going concern audit opinion. Company growth serves as a positive signal regarding business sustainability and future performance.Firm size is found to moderate the relationship between financial distress and going concern audit opinion. Financial distress on the probability of receiving a going concern opinion varies according to the size of the company. Larger firms generally possess greater resources and financial flexibility, which may reduce concerns regarding their ability to survive financial difficulties.Firm size does’nt moderate the relationship between company growth and going concern audit opinion. This result suggests that the influence of company growth on auditors’ assessments of going concern remains relatively consistent regardless of the company’s size. Firm size neither strengthens nor weakens the effect of company growth on the likelihood of receiving a going concern audit opinion.

Tax Planning, Accounting Conservatism, and Tax Disputes: Evidence from the Energy Sector in Indonesia

2026-07-16T21:39:25+07:00

Discrepancies in interpreting tax regulations between taxpayers and tax authorities frequently act as the main catalyst for tax disputes. Therefore, this study was conducted to examine the impact of tax planning on the likelihood of tax disputes, while also evaluating the role of accounting conservatism as a mediating variable. The scope of this research covers companies within the Oil & Gas Production & Refinery sub-sector listed on the Indonesia Stock Exchange (IDX) over the 2021–2025 observation period. A saturated sampling (census) approach was employed, yielding 13 corporate entities as the unit of analysis. Hypothesis testing was executed utilizing the Path Analysis technique through SPSS statistical software. The empirical findings demonstrate that tax planning exerts a positive and significant impact on the escalation of tax disputes. Conversely, tax planning was found to have no meaningful influence on the level of corporate accounting conservatism. Moreover, accounting conservatism is proven incapable of mediating the relationship between tax planning and tax disputes. The implications of this research assert that intensive tax planning practices directly elevate the risk of fiscal interpretation friction, irrespective of whether a company adopts conservative financial reporting principles.

Multidimensional Synergy in Employee Performance Escalation: Analysis of Leadership Roles, Work Environment, and Motivation

2026-07-13T15:12:43+07:00

The importance of employee performance as a primary factor in determining an organization's success amid increasingly competitive business environments. Employee performance is a key factor in determining an organization's success and sustainability; therefore, a more comprehensive understanding of the factors that influence it is necessary. To achieve optimal performance, organizations need to consider various influencing factors, including leadership, the work environment, and motivation. The purpose of this study is to further investigate how leadership, the work environment, and motivation impact improvements in employee performance. A mixed-methods approach was used. Primary data were collected via questionnaires and interviews with experts, while secondary data were obtained from articles and other reference materials. The population comprised of working students enrolled at Pelita Banga University in Bekasi Regency. The sample was selected using accidental sampling. Structural Equation Modeling (SEM) was employed as the statistical analysis method using SmartPLS software. The results indicate that leadership has a positive effect on employee performance, the work environment has a positive effect on employee performance, and motivation has a positive effect on employee performance.

Building Financial Resilience for Local Food MSMEs Through Cost Adaptation, Cash Flow Stability, and Energy Efficiency

2026-06-26T21:44:53+07:00

This study aims to analyze the effects of cost adaptation, cash flow stability, and energy efficiency on the financial resilience of local food MSMEs. Financial resilience is a crucial aspect that enables MSMEs to cope with changing economic conditions, rising operational costs, and increasingly dynamic business competition. This study employed a quantitative approach, with the population consisting of all local food MSMEs in Palopo City. A total of 176 respondents were selected as the research sample. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that cash flow stability and energy efficiency have a positive and significant effect on financial resilience. In contrast, cost adaptation does not have a significant effect on financial resilience. These results suggest that the ability of MSMEs to maintain stable cash flow and manage energy consumption efficiently are key factors in strengthening their financial resilience. This study implies that MSME owners should improve financial management practices and operational efficiency to ensure business sustainability amid economic uncertainty.

The Influence of Emotional Intelligence and Work Motivation on Employee Performance at the National Unity and Politics Agency (Kesbangpol) of Banggai Laut Regency

2026-07-02T15:55:30+07:00

This study examines the influence of emotional intelligence and work motivation on employee performance at the Regional Office of the National Unity and Political Agency (Badan Kesatuan Bangsa dan Politik) of Banggai Laut Regency. The study aims to determine whether emotional intelligence and work motivation have partial and simultaneous effects on employee performance, as well as to identify the variable with the most dominant influence. This research employed a quantitative approach using a field research method through interviews, questionnaires, documentation, and literature review. The data were analyzed using statistical techniques, including Analysis of Variance (ANOVA) or the F-test. The findings indicate that emotional intelligence has a positive and significant effect on employee performance. Work motivation is also proven to have a positive and significant effect on employee performance. Furthermore, work motivation was found to be the most dominant variable influencing employee performance. Simultaneous testing revealed that emotional intelligence and work motivation jointly have a positive and significant effect on employee performance. Based on these findings, improving employee performance within the organization requires greater attention to both emotional intelligence and work motivation. Strengthening self-awareness, interpersonal skills, motivational support, and a supportive work environment can help employees perform more effectively and achieve organizational goals

Study of the Sustainable Food Yard Program among Farmer Groups in Bogor City and Cianjur Regency

2026-07-13T11:44:59+07:00

Purpose: This research aim to (1) analyze the implementation of the P2L Program in Women Farmer Groups (KWT) and Adult Farmer Groups (KTD) in Bogor City and Cianjur Regency, (2) analyze supporting and inhibiting factors affecting program success, and (3) formulate development strategies for sustainable yard management to support household food needs and income. Research Design and Methodology: A descriptive quantitative design supported by qualitative data was applied. Primary data were collected through questionnaires, interviews, expert assessment, and field observation involving 20 farmer groups/ 60 respondents, and 9 key informants. The data were analyzed using descriptive statistics, internal factor evaluation, external factor evaluation, internal-external matrix, SWOT, and Quantitative Strategic Planning Matrix. Findings and Discussion: P2L generated good to very good outcomes, although the pattern differed across regions. Bogor City performed higher in economic and socio-environmental aspects, while Cianjur Regency slightly outperformed in food security. The IFE score of 2,520 and EFE score of 2,740 positioned the program in Cell V, indicating a hold-and-maintain strategy. Implications: Sustainable P2L development requires stronger group institutions, continuous extension support, adaptive technologies, stakeholder collaboration, and market-oriented yet household-food-based product development.

Strategies for Enhancing the Distribution of Islamic Subsidized Housing Financing to Low-Income Communities in the Bogor Region

2026-07-17T23:29:04+07:00

Home ownership is a basic need for everyone, especially those already married. However, home ownership remains a challenge for low-income communities. To meet this housing need, the government, through the Ministry of Public Works and Public Housing (PUPR), provides adequate housing for low-income communities (MBR) by providing subsidies through People's Housing Credit (KPR). Bank Syariah Indonesia (BSI) supports subsidized KPR for MBR in West Java. The objectives of this study are: (1) to analyze the increase in the distribution of subsidized home ownership financing in the Bogor region, (2) to analyze the factors influencing the increase in the distribution of subsidized home ownership financing in the Bogor region, and (3) to analyze alternative strategies for the distribution of subsidized home ownership financing in the Bogor region. The data used are primary data from questionnaires and interviews, as well as secondary data from library research and literature reviews. The sampling technique used was non-probability-based sampling. The sample consisted of 258 BSI customers applying for subsidized home ownership financing. The data analysis used in this study included descriptive analysis, SWOT analysis, and QSPM. The results showed that the appropriate strategy was a growth and development strategy, with the primary strategy being to tighten the financing feasibility analysis to minimize the risk of non-performing loans. This strategy was prioritized because the company needed to maintain financing quality and minimize the risk of non-performing loans amidst fluctuating economic conditions. Furthermore, maintaining the superiority of sharia contracts and optimizing digital marketing were also important priority strategies to increase the company's competitiveness.

The Influence Of Influencer Marketing, Fomo, And Brand Image On Impulsive Buying Of Timephoria On Tiktok

2026-07-17T09:10:31+07:00

The present inquiry assesses whether Influencer Marketing, Fear of Missing Out (FOMO), and Brand Image account for Impulsive Buying of Timephoria cosmetics through TikTok among female undergraduates at Universitas Negeri Semarang. A quantitative design was applied to responses from 106 participants selected through criterion-based sampling. Eligibility required enrollment in the 2023 cohort, regular TikTok use, prior exposure to Timephoria-related posts, and at least one purchase of the brand through the application. Information was obtained with a questionnaire offering five Likert response options and processed through multiple linear regression in IBM SPSS Statistics 26. The estimates show that Influencer Marketing and FOMO each contribute positively and meaningfully to Impulsive Buying, while Brand Image does not provide a statistically supported independent contribution. Influencer Marketing yields the largest standardized coefficient (β = 0.320). These outcomes imply that immediate cosmetic transactions on TikTok arise from both persuasive promotional exposure and consumers' emotional concern about falling behind current trends. The inquiry broadens discussion of purchasing conduct within social-commerce environments and offers practical direction for cosmetic firms seeking to design more effective promotional communication on short-video platforms.

An S–O–R Model Analysis: The Role of Influencer Persona Attributes and Credibility in Shaping Food Purchase Intentions

2026-07-14T20:45:30+07:00

This study was motivated by the crisis of consumer trust in the influence of food purchasing intentions on social media, where content is currently not objective, as reflected in the viral phenomenon of disputes between food content creators who exaggerate their assessments and content creators who base their assessments on honest results. The main problem faced by culinary marketing industry owners today is the decline in the quality of relationships between influencers and their followers, which will have an impact on low consumer purchasing interest. This study examines the influence of persona attributes consisting of similarity, inspiration, and level of enjoyment, as well as the credibility of influencers on relationship quality and purchase intent. The research method used was hypothesis testing and cross-sectional data, with respondents obtained through an online survey using a Likert scale to assess each item. The researchers gave 27 questions to each respondent. This study obtained 270 respondents who met the classification determined by the author. The minimum age studied by the author was 17 years old, as it was expected that respondents would be able to understand the role of social media. This study used the Stimulus-Organism-Response (S-O-R) method, which was very interesting to explore.

Exploring Pharmacy Frontliners Experience in Using the Mosly Application: A Qualitative Study of Reward and Digital Service Quality

2026-06-25T09:26:31+07:00

Digital transformation in the pharmaceutical sector has encouraged the adoption of digital loyalty programs to strengthen user engagement and support sales activities. The Mosly application is one such program, developed for pharmacy frontliners to record product sell out, monitor points, and redeem rewards. This study aims to explore pharmacy frontliners’ experience in using the Mosly application in terms of ease of use, reward feature accessibility, and digital service quality. A descriptive qualitative approach was applied through structured direct observation of 20 frontliners from 20 active user pharmacies across three core activities: login, sell out input, and reward redemption. Data were analyzed using the interactive model of Miles, Huberman, and Saldana. The results show that login succeeded in 18 of 20 pharmacies, sell out input was performed independently by 10 pharmacies while 9 required assistance, whereas reward redemption was independent in only 8 pharmacies, with 8 requiring assistance, 1 failing due to an error, and 3 untested. Based on five e-service quality dimensions, service quality was adequate, with responsiveness as the strongest and error handling as the weakest dimension. Technical issues concentrated on low-specification devices and older Android versions, indicating that device compatibility critically shapes digital service quality. The study contributes by applying e-service quality dimensions as a behavior-based analytical framework and offers practical implications for improving the application and its loyalty program.

Healthcare Workforce Performance in the Era of Digital Transformation

2026-06-24T11:16:15+07:00

Digital transformation in the healthcare sector requires healthcare workers to possess adequate digital competence and manage technology-related pressures. This study examines the effects of digital competence and technostress on healthcare workforce performance, with employee engagement as a mediating variable. A quantitative associative approach was employed using questionnaire data collected from 184 healthcare workers in hospitals across the DKI Jakarta region. Data were analysed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The findings reveal that digital competence has a positive and significant effect on employee engagement but does not significantly affect healthcare workforce performance. Technostress does not significantly influence employee engagement, yet it has a positive and significant effect on performance. Employee engagement neither significantly affects performance nor mediates the relationships between digital competence, technostress, and healthcare workforce performance. The model explains 54.3% of the variation in performance. These findings highlight the importance of balancing digital competence enhancement and the management of technology-related pressures to support successful digital transformation and improve healthcare workforce performance.

The Role of Tax Sanctions and Income Levels on Motor Vehicle Tax Arrears in Banyuwangi Regency

2026-07-28T06:34:43+07:00

This study aims to examine the effect of tax sanctions and income levels on motor vehicle tax arrears in Banyuwangi Regency. The research employs a quantitative approach by utilizing both primary and secondary data sources. Primary data were collected through structured questionnaires distributed to motor vehicle taxpayers, while secondary data were obtained from the Technical Implementation Unit of the Banyuwangi Regional Revenue Agency. The research population consisted of registered motor vehicle taxpayers, and a sample of 100 respondents was determined using the Slovin formula to ensure representative data. Data analysis was performed using multiple linear regression to identify the individual and simultaneous effects of the independent variables on motor vehicle tax arrears. The findings reveal that tax sanctions have a significant partial effect on motor vehicle tax arrears, indicating that stricter enforcement and penalties encourage taxpayers to fulfill their obligations promptly. In contrast, income levels do not have a significant partial effect on tax arrears, suggesting that taxpayer compliance is influenced more by regulatory factors than by economic capacity. Furthermore, tax sanctions and income levels jointly have a significant simultaneous effect on motor vehicle tax arrears, demonstrating their combined contribution to explaining taxpayer compliance behavior in Banyuwangi Regency.

The Effect of Price Fluctuations and the Pricing System on the Income of Oil Palm Farmers in Bunde Village, Sampaga District, Mamuju Regency

2026-08-01T18:27:41+07:00

This research was undertaken to examine how price fluctuations and the pricing system, both separately and jointly, shape the income earned by oil palm growers in Bunde Village, Sampaga District, Mamuju Regency. Adopting a quantitative associative research design, the study treated the entire body of oil palm farmers in the village—whose precise number could not be ascertained (an infinite population)—as its target population, from which 50 respondents were drawn by means of accidental sampling in accordance with the Roscoe guideline. Information was gathered through field observation, direct interviews, documentary review, and the distribution of a questionnaire measured on a five-point Likert scale, and was subsequently processed through multiple linear regression, partial (t) testing, simultaneous (F) testing, and the coefficient of determination, after the measuring instrument had passed validity and reliability screening. The analysis reveals that price fluctuations exert a positive and statistically significant partial influence on farmers’ income (t = 2.693; sig. 0.010), while the pricing system likewise produces a positive and significant partial influence (t = 2.443; sig. 0.018). Taken together, the two variables significantly determine farmers’ income (F = 14.773 > 3.195; sig. 0.000), accounting for 38.6 percent of its variation, with the residual 61.4 percent attributable to determinants lying beyond the model. These results imply that stabilizing prices and instituting a transparent and equitable pricing arrangement constitute strategic levers for improving the welfare of smallholder oil palm farmers.

Regional Inequality in Sulawesi Island: The Role of Economic Growth, Investment, and Government Expenditure

2026-07-14T13:36:33+07:00

This study aims to analyze regional inequality in Sulawesi Island and evaluate the roles of economic growth, investment, and government expenditure in influencing interregional disparities. Utilizing panel data from six provinces in Sulawesi over the 2012–2022 period, the analysis employs the Panel Least Squares method with a Random Effects Model (REM) approach. The estimation results indicate that economic growth has a positive but statistically insignificant effect on inequality (p-value = 0.1261), while investment shows a negative and likewise insignificant impact (p-value = 0.3415). In contrast, government expenditure exerts a positive and statistically significant effect on regional inequality (p-value = 0.0080). The R-squared value of 0.832961 suggests that the model explains approximately 83.30% of the variation in regional disparities. Furthermore, the F-statistic test confirms the overall significance of the model (Prob. F-statistic = 0.000000). These findings imply that among the three examined variables, only government expenditure significantly influences regional inequality in Sulawesi during the study period. The results underscore the importance of fiscal policy orientation and investment strategies that prioritize equity in regional development

Empowering Persons With Disabilities Through The Creative Economy : An Islamic Economic Perspective In Mallari Village, Awangpone District, Bone Regency.

2026-07-16T21:46:20+07:00

The main problem in this study is How to Empower People with Disabilities through Creative Economy in the Perspective of Islamic Economics. Furthermore, the main problem is formulated into several sub-problems or research questions, namely First, what is the strategy for empowering people with disabilities through the creative economy in Mallari Village, Awangpone District, Bone Regency? Second, what are the supporting and inhibiting factors in the strategy of empowering people with disabilities through the creative economy in Mallari Village, Awangpone District, Bone Regency? Third, what is the strategy for empowering people with disabilities through the creative economy in the perspective of Islamic economics in Mallari Village, Awangpone District, Bone Regency?

In this study, qualitative research was used with a phenomenological approach and a sharia approach. The data sources of this study are primary data: the Mallari Village Government, disabled families and the disabled themselves and secondary data: data obtained through the Qur'an, Hadith, literature, documents, as well as related and relevant archives. Furthermore, the data collection method used is by conducting observations, interviews and documentation. Data analysis in this study is through data reduction, data presentation and conclusion drawing and in this data analysis using SWOT analysis tools.

The results of this study show that the strategy of empowering people with disabilities through the creative economy in Mallari Village is in line with the results of the SWOT analysis , namely data collection, village discussions, group meetings, Village MUSRENBANG, mentoring and training on the role of the disabled, and providing space/work opportunities for the disabled. The supporting factors for the disability empowerment strategy through the creative economy of Mallari Village are the existence of mentoring, encouragement in the disabled and their families, the community, and the role of the government. Meanwhile, the inhibiting factors are difficulties in data collection, difficulty accessing transportation/vehicles and lack of accessibility public services. The strategy for empowering people with disabilities through the creative economy is in accordance with the principles of monotheism, the principle of benefit, the principle of responsibility, the principle of free will, and the principle of justice

The Influence of Company Characteristics and Foreign Ownership on Sustainability Report Disclosure in LQ45 Companies Listed on the Indonesia Stock Exchange

2026-08-06T12:32:08+07:00

The study examined how company size, profitability, debt levels, age, and foreign ownership influence how companies report sustainability issues. The study sampled 32 corporations listed on the LQ45 index in the Indonesian capital market from 2020 to 2024, using a purposive sampling technique . The study's findings indicate that company size, debt ratio, and length of existence do not significantly impact sustainability reporting. However, profitability and foreign ownership are significantly influential. The study indicates that a company's profitability and participation from foreign investors can lead to increased corporate transparency through disclosure of sustainability-related information. This study supports all stakeholders in evaluating a company's commitment to sustainability practices based on published information.

The Influence of Accounting Students' Knowledge and Perceptions on the Implementation of Carbon Tax in Indonesia

2026-08-06T13:03:17+07:00

The purpose of this study was to examine accounting students' understanding and perceptions of the implementation of the carbon tax in Indonesia. This study employed a descriptive quantitative approach, utilizing primary data obtained from one hundred accounting students at Buana Perjuangan University, Karawang. The Partial Least Squares Structural Equation Modeling (PLS-SEM) data analysis method was used. The study results showed that accounting students' knowledge significantly impacted carbon tax implementation, with a coefficient value of 0.776 and a p-value of 0.000 (<0.05). Conversely, student perceptions did not significantly impact carbon tax implementation, with a p-value of 0.052 (>0.05). Simultaneously, the knowledge and perception variables were able to explain 36.5% of the variability in carbon tax implementation. These findings indicate that cognitive elements, specifically understanding and environmental fiscal literacy, play a greater role in supporting carbon tax policy implementation than accounting students' subjective perceptions.