Economics and Digital Business Review is a peer-reviewed, open-access academic journal published by Yayasan Vifada Cendikia Indonesia in collaboration with Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar. The journal was established in 2020 and is officially registered with an electronic International Standard Serial Number (e-ISSN: 2774-2563). Economics and Digital Business Review is published biannually (twice a year) and aims to provide a reputable scholarly platform for academics, researchers, practitioners, and policymakers to disseminate high-quality research findings in the fields of economics, management, and digital business. The journal encourages interdisciplinary perspectives that integrate traditional economic and business studies with emerging digital technologies and innovations. The journal publishes original and full-length research articles, conceptual papers, and empirical studies that contribute to the advancement of knowledge in both theoretical and practical dimensions. All submitted manuscripts undergo a rigorous double-blind peer-review process to ensure academic quality, originality, relevance, and methodological rigor. The journal welcomes manuscripts related to economics, management, entrepreneurship, digital business, financial technology, innovation systems, digital transformation, and other relevant interdisciplinary topics in contemporary business studies. Please download the manuscript format using the following ARTICLE TEMPLATE before submission.
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Nurses’ Competence and Operational Performance: Mediating Effects of Process Effectiveness and Service Reliability
This study aims to analyze the effect of competence on nurses’ operational performance, with process effectiveness and service reliability as mediating variables at Andi Makkasau Regional General Hospital, Parepare City. The research employed a quantitative design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The population consisted of 380 nurses, and 195 respondents were selected using the Slovin formula. Data were collected through structured questionnaires measuring competence, process effectiveness, service reliability, and operational performance. The results indicate that competence has a positive and significant effect on process effectiveness, service reliability, and nurses’ operational performance. Furthermore, both process effectiveness and service reliability significantly improve operational performance. Mediation testing shows that competence indirectly enhances operational performance through improving work process effectiveness and service reliability. These findings suggest that strengthening professional competence contributes not only directly to performance but also indirectly through better work systems and more dependable healthcare services. The study implies that hospital management should prioritize competency-based training, workflow optimization, and service standardization to improve service quality. Future research is recommended to explore additional organizational or psychological factors influencing healthcare performance in broader institutional contexts.
Copyright (c) 2026 Sri Ummi Wahyuni https://creativecommons.org/licenses/by/4.0
Interconnectedness of Global and Digital Assets: Cryptocurrencies, Gold, and Exchange Rates During 2021–2024
Purpose: This study examines whether fluctuations in global assets—cryptocurrencies, gold, and the rupiah exchange rate—provide signals for movements in the Indonesian Composite Stock Price Index (JCI) during 2021–2024. Research Design and Methodology: Using 48 monthly time-series observations obtained from official financial data sources, the study applies a quantitative approach with multiple linear regression analysis using EViews 12 to evaluate both partial and simultaneous effects of the variables on the JCI. Findings and Discussion: The results show that cryptocurrency has a significant negative relationship with the JCI, while gold exhibits a significant positive relationship. In contrast, the exchange rate does not have a significant effect on the JCI. Simultaneously, the three variables contribute to explaining JCI variations, although with different magnitudes of influence, indicating differing roles of digital and traditional safe-haven assets in capital market dynamics. Implications: These findings suggest that investors and policymakers should consider global asset dynamics when interpreting Indonesian capital market conditions. Future research is recommended to include additional macroeconomic indicators and higher-frequency data to capture short-term transmission mechanisms more comprehensively.
Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
Job Enrichment Model Development Human-Centered Design in Reducing Job Hopping Intention of Generation Z Employees in North Sumatra
The phenomenon of job hopping intention among Generation Z employees has become a serious challenge for organizations, particularly in North Sumatra, which is experiencing economic growth. This study aims to develop a Human-Centered Design (HCD)–based job enrichment model to reduce job hopping intention among Generation Z employees. This study employs a mixed-methods approach with a sequential exploratory design. The qualitative phase was conducted through in-depth interviews and Focus Group Discussions (FGDs) to explore the work needs, preferences, and perceptions of Generation Z toward their jobs. The qualitative findings were used to formulate contextually relevant dimensions of HCD-based job enrichment. The quantitative phase involved a survey of 150 Generation Z employees across various service, manufacturing, and banking companies in North Sumatra. The sampling technique used was purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM-PLS) with SmartPLS. The results indicate that HCD-based job enrichment has a positive and significant effect on work engagement and job satisfaction, and a significant negative effect on job hopping intention. Work engagement and job satisfaction were found to partially mediate the relationship between job enrichment and job hopping intention. This study produces a conceptual and practical model for the development of HCD-based job enrichment that can be implemented by organizations to reduce job hopping intention among Generation Z employees in North Sumatra.
Analysis of the Impact of E-Money on the Money Supply in Indonesia
The rise of digital payment systems, particularly e-money, is poised to revolutionize liquidity dynamics and monetary transmission processes in Indonesia. This research seeks to dissect the impact of e-money transactions on the money supply (M2), factoring in inflation and credit card transaction values. Employing a quantitative methodology, the study draws on monthly time series data from 2022 to 2024, sourced from Bank Indonesia and the Central Statistical Agency. The analytical framework is grounded in multiple linear regression utilizing Ordinary Least Squares (OLS), alongside classical assumption testing to ensure valid estimations. The findings reveal that e-money exerts a positive and significant influence on the money supply, whereas credit card transactions show a negative and significant impact, and inflation does not yield any significant effect. These results underscore a transformation in money supply dynamics, increasingly shaped by shifts in transaction behavior and the heightened utilization of digital payment tools, in contrast to traditional monetary influences. This signifies a realignment in monetary transmission mechanisms, where liquidity now reflects not only inflationary pressures but also the velocity of money circulation propelled by the digitization of payments. The policy implications highlight the necessity of weaving the advancement of digital payment systems into the fabric of monetary policy formulation and liquidity management.
Copyright (c) 2026 Nafidatul Husnia, Maulidyah Indira Hasmarini https://creativecommons.org/licenses/by/4.0
Cohesiveness and Emotional Intelligence as Predictors of Clinical Performance among Staff Nurses in a Tertiary Hospital
Purpose: This study examines whether team cohesiveness and emotional intelligence significantly predict the clinical performance of inpatient nurses. Research Design and Methodology: A quantitative cross-sectional survey was conducted among 197 staff nurses in a tertiary referral hospital in Bandung, Indonesia. Data were collected using structured questionnaires measuring cohesiveness, emotional intelligence, and performance. Instrument validity and reliability were confirmed, followed by classical assumption testing and multiple linear regression analysis, including t-tests, F-tests, and coefficient of determination. Findings and Discussion: Both cohesiveness and emotional intelligence were rated high by respondents and showed positive and significant effects on nurse performance, both partially and simultaneously. The model explained 36.2% of the variance in performance, indicating that interpersonal and emotional competencies are meaningful but not exclusive determinants of clinical outcomes. Implications: Strengthening teamwork climate and emotional competence development programs may improve nursing performance. Hospital management should integrate team-based training and emotional intelligence development into workforce policies, while future studies should incorporate organizational and leadership variables to increase explanatory power.
Copyright (c) 2026 Renasha Firda Hanannisa https://creativecommons.org/licenses/by/4.0
Analysis Of The Influence Of Economic Factors On The Divorce Rate In Gorontalo Province
This study examines the partial and simultaneous effects of unemployment, education, and poverty on divorce rates in Gorontalo Province. Using an associative quantitative approach, the research analyzes seven years of secondary time-series data (2018–2024) obtained from the Central Statistics Agency (BPS) of Gorontalo Province. The study applies panel data regression to evaluate relationships among variables. The findings show that unemployment significantly influences divorce rates, indicating that higher unemployment is associated with a greater likelihood of divorce. Education level has a significant negative effect, meaning higher educational attainment tends to reduce divorce occurrences. Poverty demonstrates a significant positive effect, suggesting increased poverty elevates divorce risk. Simultaneously, unemployment, education, and poverty jointly exert a significant influence on divorce rates, confirming that divorce represents a multidimensional social phenomenon shaped by interacting economic and social conditions over time. These results highlight the importance of integrated policy interventions, including employment expansion, educational improvement, and poverty alleviation programs, to reduce family instability. Future research is recommended to incorporate cultural and psychological variables to better understand regional variations in marital dissolution.
Financial Stress-Test of the Palm Oil Industry: Bankruptcy Prediction Using the Modified Altman Z-Score During the Downturn Phase
This study aims to predict the bankruptcy potential of Plantation Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) during the critical downturn cycle of 2017-2019. This period serves as a stress-test window following the commodity boom. Employing a descriptive quantitative approach, the research analyzes secondary data from 10 companies selected through purposive sampling. The primary analytical tool is the Modified Altman Z-Score model. The results indicate severe financial distress within the sector due to price volatility and aggressive downstreaming policies. Specifically, out of the 10 sampled companies, only 1 company was classified as "Healthy" (Z > 2.60), 1 company was identified as "Vulnerable" or in the grey area (1.10 < Z < 2.60), and 8 companies were predicted to be "Bankrupt" (Z < 1.10). These empirical findings suggest a critical vulnerability in the plantation sector, highlighting an urgent need for financial restructuring and strategic management improvements to navigate post-boom challenges and ensure long-term sustainability. Keywords: Bankruptcy Prediction, Modified Altman Z-Score, Plantation Sub-Sector, Financial Distress.
Copyright (c) 2026 Harke Revo Leonard Polii, Sandra J.R. Kainde, Rifal Richard Pangemanan https://creativecommons.org/licenses/by/4.0
Bank Health Analysis Using the Camel Method at PT. Bank Syariah Indonesia Tbk 2022-2024
This research endeavors to examine the soundness level of PT Bank Syariah Indonesia Tbk during the time frame of 2022–2024 utilizing the CAMEL framework, which encompasses Capital, Asset Quality, Management, Earnings, and Liquidity. The study adopts a quantitative descriptive methodology, employing secondary data procured from the annual financial statements disseminated by PT Bank Syariah Indonesia Tbk and the Indonesia Stock Exchange. The analytical process involves the computation of essential financial ratios, such as the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Net Profit Margin (NPM), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR), subsequently followed by trend analysis and juxtaposition with the soundness benchmarks delineated by Bank Indonesia. The findings reveal that PT Bank Syariah Indonesia Tbk consistently sustained a condition classified as healthy to very healthy throughout the duration of the study. The CAR ratio consistently surpassed the regulatory minimum, signifying robust capital adequacy. Asset quality exhibited a progressive enhancement, as evidenced by a persistent reduction in the NPF ratio. The performance of management and profitability demonstrated favorable trajectories, as indicated by the rising NPM and declining BOPO ratios, which denote improved operational efficiency. Regarding liquidity, the FDR ratio remained within acceptable thresholds, reflecting effective intermediation while preserving liquidity stability. In summary, the results indicate that PT Bank Syariah Indonesia Tbk showcased stable financial performance and reinforced soundness across all CAMEL dimensions throughout the period of 2022–2024.
Copyright (c) 2026 Syafira Enggar Khoirul Nisa, Sri Murwanti https://creativecommons.org/licenses/by/4.0
Analysis of the Impact of Infrastructure Development on Economic Growth in Eastern Indonesia
Economic growth is understood as a continuous process towards better economic conditions, reflected in increasing output per capita in the long term and is known as part of the concept of *Modern Economic Growth*. This study uses a quantitative approach with an associative-causal design to examine the effect of education, health, electricity, and water infrastructure on economic growth in Eastern Indonesia. Secondary data were obtained from BPS, including indicators of education, health, Susenas, and GRDP ADHK in 13 provinces during the 2020–2023 period. The analysis was conducted through panel data regression using Stata software, with the model selection stage through the Chow and Hausman tests to obtain a Fixed Effect Model with cluster-robust standard errors as the best model. The estimation results show high explanatory power with an R² value of 0.72 and a significant F test, so that all independent variables simultaneously affect economic growth. Partially, education and health infrastructure have negative and insignificant coefficients, indicating that the benefits of both are more long-term and are influenced by the quality of graduates, job market compatibility, and increased labor productivity. Electricity infrastructure shows a significant positive impact at the 10 percent level, although it remains limited due to the dominance of the primary sector and small-scale businesses. Meanwhile, drinking water infrastructure is considered the strongest variable, with a significant positive impact at the 5 percent level, due to its ability to improve public health, reduce household time and costs, and directly boost productivity and economic activity.
Determinants of Female Worker Productivity in Indonesia: Panel Data Analysis
Labor productivity is an important indicator in assessing the efficiency and quality of human resources in producing output and their contribution to the economy. This study aims to estimate the effect of the number of female workers, female education levels, female human development index, gender empowerment index, and female wage levels on female labor productivity in Central Java Province from 2019 to 2023 using panel data regression with the Fixed Effects Model (FEM) approach. The regression results show that the number of female workers has a negative effect on female labor productivity, while the level of female education, female human development index, gender empowerment index, and female wage levels have a positive effect on female labor productivity. Therefore, the government is expected to formulate policies that focus on improving the quality and empowerment of female labor through education, health, and gender equality, as well as strengthening production efficiency so that the increase in the number of female workers can be balanced with increased productivity
Copyright (c) 2026 Arvina Fastika Putri, Muhammad Anas https://creativecommons.org/licenses/by/4.0
From Knowledge Exchange to Business Performance: Evidence of Mentoring as a Mediating Mechanism among MSMEs
This study examines the effect of knowledge sharing on the performance of Micro, Small, and Medium Enterprises (MSMEs) with a mentoring program as a mediating variable among fostered partners of PT Perkebunan Nusantara III. A quantitative approach was employed using a survey method through structured questionnaires. The population consisted of all MSMEs supported by PT Perkebunan Nusantara III, with 96 business actors selected using purposive sampling based on established development criteria. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate the relationships among variables simultaneously. The results indicate that knowledge sharing has a positive and significant effect on MSME performance. Furthermore, the mentoring program significantly strengthens the influence of knowledge sharing on business performance. This finding suggests that knowledge sharing becomes more effective when supported by mentoring that is relevant, continuous, and aligned with organizational needs. The study provides practical implications for partnership program managers to develop mentoring as a strategic mechanism to improve knowledge transfer and enhance MSME performance.
Sustainable Digital Marketing and Service Quality as Drivers of Customer Loyalty:
This study examines the influence of Sustainable Digital Marketing (SDM) and Service Quality on customer trust and loyalty in Micro, Small, and Medium Enterprises (MSMEs), with a focus on youth-based community markets in North Sulawesi. Using a descriptive correlational design and data collected from 325 respondents, the analysis was conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships. The results show that SDM has a significant direct effect on customer loyalty but does not influence trust, suggesting that sustainability-oriented digital communication strengthens loyalty through value alignment rather than relational confidence. Service Quality is found to strongly enhance trust but does not directly affect loyalty, indicating that trust functions as a key psychological bridge in forming long-term customer commitment. Mediation analysis confirms that trust significantly mediates the relationship between Service Quality and Customer Loyalty, while the relationship between SDM and loyalty is not mediated by trust. Summary of results the study extends the Commitment on Trust Theory within the MSME context and highlights that customer loyalty can emerge through two routes: directly through sustainable digital practices and indirectly through trust formed by consistent service delivery. These findings emphasize the importance of integrating ethical digital communication with reliable and empathetic service performance to strengthen long-term loyalty among young consumers.
Copyright (c) 2026 Lilly Linne Kainde, Flowry Charles Pangkey https://creativecommons.org/licenses/by/4.0
Trends and Dynamics of Smart Farming Research in Agricultural Education in Indonesia
Smart farming represents a transformative approach in agriculture, integrating digital technologies, automation, and data analytics to improve productivity, sustainability, and efficiency. This study employs a bibliometric analysis to examine research trends, thematic structures, and influential publications on smart farming within agricultural education in Indonesia from 2020 to 2025. Data were collected from Google Scholar using Publish or Perish and filtered to include 833 peer-reviewed journal articles, which were subsequently analyzed using VOSviewer. The analysis identified four primary thematic clusters: (1) technology-driven systems emphasizing IoT, artificial intelligence, big data, and precision agriculture; (2) capacity-building and community engagement focusing on training, extension programs, and skill development; (3) socio-behavioral and institutional factors affecting technology adoption; and (4) contextual and demographic considerations, including generational differences and situational disruptions. Citation analysis revealed that highly cited studies primarily address human resource competency development, entrepreneurship, and agricultural modernization. The findings indicate a growing research focus on technological innovation, while integration of smart farming into agricultural education curricula remains limited. This study provides insights into current research trends and highlights opportunities for pedagogical innovation and strategic integration of digital agricultural technologies in Indonesia’s agricultural education system
Copyright (c) 2026 Juniarny Waworuntu, Shapely Ambalao https://creativecommons.org/licenses/by/4.0
Generation Z’s Intention to Give Online Alms: An Integration of UTAUT, Religiosity, and Alms Literacy
The evolution of digital technology has revolutionized how Generation Z in Indonesia engages in charitable acts through online avenues. This research examined the impact of charity literacy, religiosity, and UTAUT elements (performance expectancy, effort expectancy, facilitating conditions, and social influence) on the intentions to donate online. A quantitative associative method was employed with 160 respondents from Generation Z, utilizing a 5-point Likert scale questionnaire and analyzed using PLS-SEM through SmartPLS 4.0. The findings revealed that performance expectancy and facilitating conditions significantly influenced online charitable intentions, whereas effort expectancy, social influence, religiosity, and charity literacy had no significant impact. These six factors accounted for 38.3% of the variability in digital charity intentions. These results highlight the necessity for technological accessibility and sufficient resources to boost Generation Z's involvement in digital philanthropy while promoting the importance of charity literacy education and religious principles to enhance the significance of charitable practices.
Copyright (c) 2026 Putri Azka Sabilana, Dewita Puspawati https://creativecommons.org/licenses/by/4.0
A Comparative Study of Gen Z Consumer Behavior of Shopee Users in Surakarta
This study aims to compare the level of consumptive behavior among Generation Z users of the Shopee application in Surakarta City based on their status as students, university students, and young workers. The rapid growth of the e-commerce, accompanied by the convenience of digital features scuh as free shipping, flash sales, product reviews, and digital payment systems, has driven changes in Generation’s consumption patterns. This research employed a descriptive quantitative approach with a purposive sampling technique involving 102 respondents, consisting of 34 high school, 34 university students, and 34 young workers. Data were collected through Likert-scale questionnaires and interviews, then analyzed using descriptive statistics with assistance of SPSS version 25. The results indicate differences in the level of consumptive behavior among the groups, where university students exhibit the highest average level of consumptive behavior, followed by young workers, while high school students show the lowest level. These differences are influenced by income level, lifestyle, and social environmental factors such as peer influence and social media. Furthermore, Shopee features that most influence purchasing decisions are product reviews and ratings, free shipping, and flash sales, while Shopee Live and PayLater show a more limited influence. Comparatively, this study demonstrates that generations Z’s consumptive behavior develops in line with changes in socio-economic status and the intensity of e-commerce platform usage.
Copyright (c) 2026 Fadilla Nur Aisyah, Ali Zainal Abidin https://creativecommons.org/licenses/by/4.0
The Effect Of Service Quality, Location, And Brand Image On Customer Decisions To Transact At Bank Maybank Kc Pangkalpinang
The development of digital banking in Indonesia has significantly changed customer transaction behavior, including at Bank Maybank. Digital services such as M2U and Smart Branch initiatives have encouraged some customers to shift toward online transactions, although many still prefer in-person services at branch offices. This situation requires the bank to identify the factors that influence customers’ decisions to conduct transactions at the branch. This study aims to analyze the influence of service quality, location, and brand image on customer transaction decisions at Bank Maybank KC Pangkalpinang. The population consists of customers who conduct transactions at the branch, and a sample of 100 respondents was selected using a non-probability sampling technique through accidental sampling. Data were processed using quantitative methods, including instrument testing (validity and reliability), classical assumption tests, and multiple linear regression analysis with t-tests and F-tests, using SPSS version 26. The results indicate that: (1) Service quality has a positive and significant effect on customer transaction decisions; (2) Location has no positive and insignificant effect on customer transaction decisions; (3) Brand image has a positive and significant effect on customer transaction decisions; and (4) Service quality, location, and brand image simultaneously have a significant effect on customer transaction decisions at Bank Maybank KC Pangkalpinang.
Copyright (c) 2026 Herry Harianto https://creativecommons.org/licenses/by/4.0
Profit-Sharing Practices of Patorani Fishermen in Takalar :
This study aims to analyze the compatibility of the traditional profit-sharing practices of Patorani fishermen in Takalar Regency, South Sulawesi, with Sharia muamalah principles. Patorani fishermen represent a traditional maritime community engaged in flying fish harvesting, operating under a profit-sharing system between boat owners (capital providers) and fishermen. Although this practice has been sustained across generations, limited scholarly attention has been given to its conformity with Islamic commercial law principles, particularly regarding fairness, transparency, and the avoidance of riba (usury) and gharar (uncertainty). This research adopts a qualitative approach. Data were collected through in-depth interviews, participant observation, and document analysis. The collected data were analyzed using thematic analysis to identify the underlying profit-sharing mechanisms, assess distributive justice, and evaluate their alignment with Sharia principles. The findings are expected to provide a comprehensive understanding of the existing profit-sharing system among Patorani fishermen and critically assess its compliance with Sharia muamalah norms. Furthermore, this study aims to formulate practical recommendations to enhance justice and transparency within the profit-sharing arrangement, thereby supporting the welfare of both fishermen and boat owners. The results are also expected to contribute to the development of a more equitable and Sharia-compliant profit-sharing model that may be replicated in other regions with similar socio-economic characteristics
The Effect of Interpersonal Communication, Leadership Style, and Training on Teacher Performance at Private Senior High Schools in Serang Regency
Teacher performance is a fundamental factor in determining the quality of education and the effectiveness of the learning process in schools. In the context of private schools, improving teacher performance is a strategic challenge because it is influenced by organizational dynamics, communication patterns, leadership quality, and competency development systems. This study aims to analyze the influence of interpersonal communication, leadership style, and training on teacher performance in Private Senior High Schools in Serang Regency. The study used a quantitative approach with an explanatory survey design. The population was 137 teachers with a sample of 58 respondents determined using the Slovin formula. Data were collected through a Likert scale questionnaire that had met validity and reliability tests, then analyzed using multiple linear regression in SPSS version 26. The results showed that partially interpersonal communication had no significant effect on teacher performance, while leadership style and training had a positive and significant effect. Simultaneously, the three variables had a significant effect on teacher performance with an Adjusted R Square value of 0.903, indicating that 90.3% of the variation in teacher performance can be explained by the research model. These findings confirm that strengthening principal leadership and optimizing ongoing training programs are priority strategies in improving teacher performance. This research provides an empirical contribution for school managers in formulating evidence-based human resource development policies.
Copyright (c) 2026 Siti Hajar, Muhamad Suparmoko, Budi Ilham Maliki https://creativecommons.org/licenses/by/4.0
Implementation of Sharia Business Management in Financial Management at Warasansart Lammai School, Thailand
Sharia-based financial management is a strategic aspect for the sustainability of Islamic educational institutions, particularly within Muslim minority communities. This study aims to analyze the implementation of Sharia business management in financial management at Warasansart Lammai School, Thailand, and to identify its supporting and inhibiting factors. The research employs a descriptive qualitative approach with a case study design through observation, in-depth interviews, and documentation, analyzed using the Miles, Huberman, and Saldaña model. The findings indicate that the values of amanah (trustworthiness) and transparency have been implemented; however, they are not yet optimal due to the use of manual recording systems, unstructured separation of Sharia funds, and limited human resource understanding of Sharia contracts. This study concludes that the implementation of Sharia business management is still at an early stage and requires strengthening through the development of Sharia financial standard operating procedures (SOP), enhancement of human resource capacity, and the development of more transparent and accountable reporting systems.
Copyright (c) 2026 Mawar Marisa, Syahrul Amsari https://creativecommons.org/licenses/by/4.0
The Impact of the SIGNAL (National Digital Samsat) Application on Motor Vehicle Taxpayer Compliance and Its Implications for Local Own-Source Revenue at the Samsat UPTB I Palembang Office
The implementation of the SIGNAL (Samsat Digital Nasional) application represents a strategic milestone in modernizing Motor Vehicle Tax administration. This study examines the impact of SIGNAL usage on taxpayer compliance and its subsequent implications for Local Genuine Revenue (PAD) at the UPTB I Samsat Office in Palembang. Utilizing a quantitative approach with a sample of 100 taxpayers, the data was analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The findings demonstrate that the utilization of the SIGNAL application has a positive and significant effect on increasing taxpayer compliance. Furthermore, higher compliance levels are proven to significantly boost PAD achievements. Mediation tests confirm that taxpayer compliance acts as an intervening variable that bridges the gap between digital service effectiveness and the optimization of regional income. These results underscore that the digital transformation of tax services effectively enhances public awareness and participation in fulfilling tax obligations. Consequently, strengthening digital literacy and expanding the socialization of the SIGNAL application are essential to support sustainable regional fiscal independence. This study suggests that leveraging information technology is key to fostering a modern, transparent, and efficient taxation ecosystem.
Copyright (c) 2026 Maratul Fadillah, Aris Munandar, Andini Putri Utari https://creativecommons.org/licenses/by/4.0
Environmental, Social, and Governance (ESG) Disclosure, Profitability, and Firm Value: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and profitability on firm value. The research employs a quantitative approach using multiple linear regression analysis. The population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with purposive sampling applied as the sampling technique. The study uses secondary data obtained from companies’ annual reports and sustainability reports. The findings show that ESG disclosure and profitability simultaneously have a significant effect on firm value. Partially, only certain dimensions of ESG disclosure significantly influence firm value, while other dimensions do not demonstrate a significant effect. This study provides insights for companies on the importance of integrating sustainability practices and financial performance in order to enhance firm value.
Copyright (c) 2026 Sinta Bella, Lili Syafitri, Reny Aziatul Pebriani https://creativecommons.org/licenses/by/4.0
The Influence of Leadership Style, Training, and Work Stress on Employee Performance at PT. Sarana Megamedilab Sentosa (SMS) in Bandar Lampung
Employee performance is essential for the success of a company, especially in the competitive and fast-changing medical equipment sector. At PT Sarana Megamedilab Sentosa (SMS) in Bandar Lampung, this study investigates how leadership approaches, training initiatives, and workplace stress contribute to employee performance. Using a quantitative design, 34 employees were sampled from a population of 51 based on Slovin's formula. Through SPSS 25 analysis, results demonstrated that employee performance is significantly affected by leadership style, training, and work stress, both individually and simultaneously. The study emphasizes that enhancing performance requires effective leadership, ongoing job-specific training, and proper management of work-related stress to maintain a productive and supportive workplace.
Copyright (c) 2026 Hepiana Patmarina, Yoga Arizon Saputra https://creativecommons.org/licenses/by/4.0
The Influence of Leadership and Work Culture on Employee Performance at the Population Control and Family Planning Service of Karawang Regency
This study aims to analyze and explain how leadership and work culture influence employee performance at the Population and Family Planning Control Office (DPPKB) of Karawang Regency, both partially and simultaneously . Utilizing a verification method with a quantitative approach , the research involved the entire population of 38 employees as respondents through a saturated sampling technique . Data were collected via questionnaires and processed using multiple linear regression and hypothesis testing . The results partially indicate that leadership has a positive and significant effect on employee performance , with a significance value of 0.000 < 0.05 . Similarly , the work culture variable is proven to have a significant partial effect on performance . Simultaneously , leadership and work culture significantly influence employee performance with a 72% contribution , as indicated by an R Square value of 0.720 . In conclusion , strengthening leadership patterns and internalizing positive work values serve as key instruments in enhancing employee performance at DPPKB Karawang Regency to achieve established organizational targets .
Copyright (c) 2026 Ikhsan Ma'arif Munadi, Suroso, Dwi Epty Hidayati https://creativecommons.org/licenses/by/4.0
The Role of Auditor Experience in Moderating the Influence of Internal Audit, Auditor Competence, and Auditor Integrity on Abuse of Authority
This study aims to analyze the role of auditor experience in moderating the influence of internal audit, auditor competence, and auditor integrity on abuse of authority. This research employs a quantitative approach using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method with SmartPLS version 3.2.9. The research sample consists of 303 auditors in Indonesia, selected using a purposive sampling technique with a ratio of 10 respondents for each research indicator. The results show that internal audit has a negative and significant effect on abuse of authority, indicating that the better the implementation of internal audit, the lower the level of abuse of authority. In contrast, auditor competence and auditor integrity do not have a significant direct effect on abuse of authority, suggesting that technical ability and individual integrity alone are not sufficient to directly reduce the occurrence of abuse of authority. Furthermore, auditor experience does not moderate the effect of internal audit, auditor competence, or auditor integrity on abuse of authority. This indicates that the effectiveness of these variables is more influenced by organizational procedures, control systems, and governance mechanisms rather than individual auditor experience. These findings highlight that internal audit plays a primary role in reducing abuse of authority, while auditor competence, integrity, and experience are more effective when optimized through strong organizational systems and governance practices.
Copyright (c) 2026 Poppy Damayanti, Lukas Purwoto, Faizul Mubarok https://creativecommons.org/licenses/by/4.0
The Moderating Role of Sharia Compliance in the Relationship between Sustainability Reporting Disclosure and Firm Value:
This study examines the effect of sustainability reporting on firm value with Sharia compliance as a moderating variable in mining and energy companies listed on the Indonesia Stock Exchange (IDX). The research is grounded in Stakeholder Theory and Sustainability Theory, which emphasize that companies are responsible not only to shareholders but also to broader stakeholders, including society and the environment. Sustainability disclosure is expected to improve transparency and strengthen stakeholder trust, which may ultimately influence firm value. However, previous studies show inconsistent findings, suggesting that the relationship may depend on certain moderating factors. This study employs a quantitative approach using multiple regression analysis with EViews. Sustainability reporting is measured using the Global Reporting Initiative (GRI) index, firm value is measured using Tobin’s Q, and Sharia compliance acts as the moderating variable. Leverage (DER) and profitability (ROA) are included as control variables. The sample consists of 63 observations from 21 mining and energy companies during the period 2022–2024. The results indicate that sustainability reporting does not have a significant effect on firm value, even when moderated by Sharia compliance. Prior to moderation, sustainability reporting shows a negative effect on firm value, while after moderation only profitability (ROA) has a significant influence. These findings suggest that sustainability disclosure alone may not be sufficient to increase firm value in the mining and energy sector.
How Live TikTok Shopping Affects Brand Image and Purchase Intention among Consumers of YSL Beauty Luxury Products in Indonesia
Study This analyze The influence of Live Streaming, Social Media Influencers, and Electronic Word of Mouth ( eWOM ) on Purchase Intention with Brand Image as an variables mediation among YSL Beauty Indonesia consumers on the TikTok platform. Research results show that Live Streaming has an effect significant towards Purchase Intention, however No influential significant on Brand Image, so its influence nature directly . On the other hand , Social Media Influencers and eWOM proven influential positive and significant on Brand Image and Purchase Intention. In addition , Brand Image has an influence significant on Purchase Intention and plays a role as a mediator in the influence of Social Media Influencers and eWOM , but No mediate The influence of live streaming. Research methods use approach quantitative with survey against 150 respondents users active Live TikTok Shopping YSL Beauty and analyzed using SEM-PLS. Findings This confirm that in context product luxury cosmetics , communication strategy based credibility social and experience consumer more effective in build image brand compared to promotion interactive term short .
The Role of Customer Satisfaction as A Mediator In The Influence of Game Habits, Event Marketing, and Perceived Price Fairness on Customer Loyalty Among Pubg Mobile Players in Indonesia.
The rapid development of the mobile gaming industry has made PUBG Mobile one of the most popular games in Indonesia. However, in recent years, the game has faced a decline in in-app purchases and a potential decline in player loyalty. This study aims to analyze the influence of Game Habits, Event Marketing, and Perceived Price Fairness on Customer Loyalty, with Customer Satisfaction as a mediating variable, on PUBG Mobile users in Indonesia. The research model is based on the post-adoption behavior framework and customer loyalty theory, which emphasizes that satisfaction is a key mechanism in shaping user continuance intentions and loyalty. An online survey was conducted on 200 active PUBG Mobile players who had played for at least the past three months and had participated in in-game events. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results show that Game Habits, Event Marketing, and Perceived Price Fairness have a positive and significant effect on Customer Satisfaction and Customer Loyalty. Furthermore, the mediation test confirmed that Customer Satisfaction significantly mediated the influence of the three variables on Customer Loyalty, in line with Expectation–Confirmation Theory and Oliver's loyalty model, which places satisfaction as a prerequisite for loyalty. These findings confirm that consistent playing habits, the quality of in-game event experiences, and the perceived fairness of virtual item prices are key factors in building player satisfaction and loyalty. This research provides practical implications for game developers in designing experience-based marketing strategies and fair pricing policies to retain a long-term player base amidst the increasingly competitive mobile gaming industry.
Burnout Among Generation Z in Creative Agencies: The Role of Work-Life Balance and Workload through Job Stress
The fast-paced work environment and project-related pressures in the creative agency sector may increase the risk of burnout among Generation Z employees. This study aimed to examine the effects of work-life balance (WLB) and workload on burnout, with work stress as a mediating variable. A quantitative approach was employed using a survey of 200 Generation Z employees working in creative agencies in Indonesia, selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicated that WLB had a negative and significant effect on work stress (β = -0.575; p < 0.001), whereas workload had a positive and significant effect on work stress (β = 0.502; p < 0.001). Workload and work stress also had positive and significant effects on burnout (β = 0.312; p < 0.01; β = 0.489; p < 0.001), while WLB did not have a significant direct effect on burnout (β = -0.124; p > 0.137). In addition, work stress mediated the relationships between WLB, workload, and burnout. These findings suggest that burnout among Generation Z employees in creative agencies is primarily shaped by work stress arising from excessive job demands, highlighting the importance of managing workload and promoting work-life balance to reduce burnout risk.
Copyright (c) 2026 Adilah Rahmah, Ilzar Daud, Pramana Saputra https://creativecommons.org/licenses/by/4.0
TURISLO: Exploring the Role of Trust and Risk Perception in Driving Generation Z Loyalty Through Customer Satisfaction in Tiktokshop
This study aims to analyze the influence of Customer Trust and Risk Perception on Customer Loyalty, with Customer Satisfaction as a mediating variable among Generation Z users of TikTok Shop in Semarang City. This quantitative study involved 100 respondents. The results indicate that Customer Trust has a positive and significant effect on Customer Satisfaction as well as Customer Loyalty. In contrast, Risk Perception does not have a significant effect on Customer Satisfaction, but it has a positive and significant effect on Customer Loyalty. Customer Satisfaction is also proven to have a positive and significant effect on Customer Loyalty. The mediation test shows that Customer Satisfaction does not mediate the effect of Customer Trust on Customer Loyalty, indicating that trust can directly shape loyalty. However, Customer Satisfaction is able to mediate the effect of Risk Perception on Customer Loyalty, meaning that perceived risk increases satisfaction and ultimately encourages loyalty. These findings confirm that trust is the primary factor in shaping Generation Z loyalty, while effective risk management strengthens loyalty through increased customer satisfaction.
Copyright (c) 2026 Elia Resha Fatmawati https://creativecommons.org/licenses/by/4.0
The Impact of Sustainability Information Disclosure and Environmental, Social, and Governance (ESG) Performance on Sustainability Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2023
This research analyzes the influence of Sustainability Information Disclosure and Environmental, Social, and Governance (ESG) Performance on Sustainability Risk in banking companies in Indonesia. This research uses secondary data from annual reports and sustainability reports of banks listed on the Indonesia Stock Exchange for the 2020–2023 period. The sampling technique used purposive sampling, so that 17 companies were obtained with a total of 68 observations. The sustainability disclosure variable is measured using the ESG Disclosure Index, ESG performance is measured through the E–S–G composite score, and sustainability risk is calculated using the Z Score Normalization method. Data analysis was carried out using multiple linear regression. The research results show that sustainability disclosure and ESG performance have a significant effect on sustainability risk, both partially and simultaneously. These findings indicate that improving the quality of sustainability disclosures and ESG performance contributes to reducing sustainability risks in the Indonesian banking sector.
Copyright (c) 2026 Elisa Khansa Thohira https://creativecommons.org/licenses/by/4.0
The Influence of Tax Knowledge, Taxpayer Awareness, Tax Sanctions, and Digital Payment on Taxpayer Compliance of Florist Flower Board Businesses in Palembang City.
This research is a quantitative research conducted on florist flower board business actors in Palembang City. This study aims to analyze the influence of tax knowledge, taxpayer awareness, tax sanctions and digital payments on taxpayer compliance of florist flower board businesses in Palembang City. This study uses primary data through a Likert scale questionnaire involving 83 respondents. This study processes the data with the help of SPSS software. The results of this study indicate that: (a) tax knowledge has a positive and significant effect on the level of taxpayer compliance. (b) taxpayer awareness has a positive and significant effect on the level of taxpayer compliance. (c) tax sanctions have a positive and significant effect on the level of taxpayer compliance. (d) digital payments have a positive and significant effect on the level of taxpayer compliance. Based on the results of the study, it can be concluded that efforts to increase taxpayer compliance can be done by increasing understanding in the field of taxation, increasing taxpayer awareness, implementing tax sanctions effectively, and optimizing the use of digital-based tax payment systems.
Copyright (c) 2026 Meliza Audry Agnesia, Andini Utari Putri, Vhika Meiriasari https://creativecommons.org/licenses/by/4.0
Climate Change Mitigation Strategies and Media Exposure to Sustainability Report Publications : an Empirical Study of Mineral Mining Companies for the 2020–2024 Period
This study aims to examine the effect of climate change mitigation strategies and media exposure on the publication of sustainability reports in mineral mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and official company websites. The sample was selected using a purposive sampling method. Data analysis was conducted using multiple linear regression to test both partial and simultaneous effects. The results are expected to provide insight into the role of climate change mitigation strategies and media exposure in enhancing sustainability report publication among mineral mining companies in Indonesia
Copyright (c) 2026 Dinda Lestari, Lukita Tripermata, Lesi Hartati https://creativecommons.org/licenses/by/4.0
Strategic Agility and Talent Management on Employee Performance : The Mediating Role of Employee Engagement
This study aims to determine and analyze the influence of Strategic Agility and Talent Management on Employee Performance through Employee Engagement at PT. XYZ. The analytical tool used in this study is data analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The population of this study was 147 employees at PT. XYZ, with the number of samples used being 147 employees. The sampling technique used saturated sampling technique . The results of the study show that: (1) Strategic Agility has a positive and significant effect on Employee Engagement ; (2) Talent Management has a positive and significant effect on Employee Engagement ; (3) Strategic Agility has a positive and significant effect on Employee Performance ; (4) Talent Management has a positive and significant effect on Employee Performance ; (5) Employee Engagement has a positive and significant effect on Employee Performance ; (6) Strategic Agility has a positive and significant effect on Employee Performance through Employee Engagement ; and (7) Talent Management has a positive and significant effect on Employee Performance through Employee Engagement .