Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
type: channel
description: Journal Title: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Initials: Wawasan Frequency: Januari, April, Juli dan Oktober Print ISSN: 2963-5284 Online ISSN: 2963-5225 Editor in Chief: Dhanan Abimanto, S.Hum., M.Pd. DOI: 10.58192 Publisher: Universitas Maritim AMNI Semarang Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan: ISSN: 2963-5284 (cetak), ISSN: 2963-5225 (Onlinxe) Menyambut baik kiriman yang memberikan wawasan tentang masalah terkini dan utama yang berhubungan dengan Ilmu Manajemen, Ekonomi dan Kewirausahaan. Artikel bisa ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal Wawasan diterbitkan 4 kali setahun: Januari, April, Juli dan Oktober. Silakan buat Artikel Template baru lalu kirimkan naskah Anda. Jurnal ini terakreditasi SINTA 4 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 156/C/C3/KPT/2026 tanggal 7 April 2026, tentang Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode 2 Tahun 2025), dimulai dari Volume 1 Nomor 3 Tahun 2023 sampai Volume 6 Nomor 2 Tahun 2028. Indexed by : Journal Sponsors and Partners :
publisher: Fakultas Teknik Universitas Maritim AMNI Semarang
language: en-US
publication name: Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
issn: 2963-5284
items: Pengaruh Jumlah Penduduk dan Tingkat Pengangguran terhadap Kemiskinan pada Desa Redang Kecamatan Rengat Barat Kabupaten Indragiri Hulu
items: Analisis Stabilitas Keuangan Bank Mega Tbk Periode 2018-2025: Pengaruh BOPO dan CAR
items: Pengaruh Kepercayaan dan Kemudahan Penggunaan Terhadap Keputusan Pembelian pada Tiktok Shop Oleh Generasi Z
items: Kepuasan Gaji Menjadi Mediator Kunci pada Motivasi Kerja Pegawai
items: Dampak Pelatihan, HRIS, dan Kesejahteraan Karyawan terhadap Komitmen Organisasional pada Perusahaan Transportasi di Semarang
items: Model Bisnis Kuliner Asinan dan Rujak Ciamix dengan Pendekatan Business Model Canvas (BMC)
items: The Influence of Transformational Leadership Style and Work Discipline on Employee Performance Through Work Motivation as a Intervening Variable Among BAPPERIDA Staff in Serang City
items: Pengaruh Search Engine Optimization (SEO), Konten Marketing, Kualitas Produk, Perceived Value, dan Impulse Buying Terhadap Minat Beli Gen Z pada UMKM Fashion di Kota Pekalongan
items: Pengaruh Harga dan Kualitas Produk terhadap Kepuasan Pelanggan
items: Determinants of Gross Domestic Product in Asean Countries: Evidence from Panel Data Analysis (2002–2023)
items: Pengaruh Environmental, Social, Governance (ESG), Struktur Modal, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Pertambangan
items: Marketing 0.0 dan Ballerina Matrix: Model Keseimbangan Dinamis Operasional Organisasi menuju Ketidaktergantian di Era Vuca dan Kecerdasan Buatan
items: Pengaruh Review Produk, Influencer Marketing dan Persepsi Harga terhadap Keputusan Pembelian Moisturizer 5X Ceramide Skintific di Platform Tiktok Shop
items: Pengaruh Beban Kerja, Dukungan Sosial, dan Work-Life Balance terhadap Stres Kerja pada Aparatur Sipil Negara Pemerintah Daerah Daerah Istimewa Yogyakarta
items: Pengaruh Pelayanan Teller dan Customer Service terhadap Kepuasan Nasabah dalam Peningkatan Produk Funding di Bank BCA Karawang
items: Pengaruh Influencer Credibility, Social Media Marketing, dan Ewom terhadap Brand Image serta dampaknya terhadap Purchase Intention
items: The Influence of Return on Assets, Return on Equity, Net Profit Margin, and Debt to Equity Ratio on the Stock Prices of Banking Companies on the Indonesia Stock Exchange (2023–2025)
items: Implementasi Workflow Automation N8n pada Chatbot Whatsapp untuk Layanan Informasi Kartu Hasil Studi (Khs) Mahasiswa
items: Utilization of Tacit and Explicit Knowledge in the New Employee Adaptation Process to Support Organizational Sustainability at PT Modern Plasindo Mutiara
items: Pengaruh Penggunaan Internet terhadap Peningkatan Cybercrime di Indonesia pada Era Transformasi Digital Tahun 2015–2024
items: Pengaruh Disiplin Kerja, Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Guru
items: Pengaruh Brand Image dan Brand Trust terhadap Loyalitas Nasabah Bank BCA KCU Solo Slamet Riyadi Surakarta
items: Peran Literasi Keuangan dan Inklusi Keuangan dalam Meningkatkan Kinerja UMKM
items: Rekayasa Model Tiga Faktor Fama dan French Dimoderasi Creative Accounting pada Indeks Kompas 100
items: Risiko Usaha, Makna Laba dan Strategi Mempertahankan atau Menutup Warung Kelontong di Selabintana, Sukabumi
items: Analisis Persepsi dan Preferensi Konsumen terhadap Permintaan Produk Jamu XYZ di Kota Bogor
items: Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap Return on Assets pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2020-2024
items: The Spirit of Gusjigang Kudus in An Interdisciplinary Approach
items: Peran Cost of Goods Sold dalam Memediasi Pengaruh Nilai Tukar Rupiah terhadap Net Profit Margin Subsektor Tekstil dan Garmen
items: Beyond Security and Trust: Habit as the Primary Determinant of Cashless Financial Behavior Among Generation Z
items: Digitalisasi Perpajakan dan Pengetahuan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak UMKM Semarang
items: Analisis Perbandingan Kinerja Keuangan PT. Bank Mandiri Tbk dengan PT. Bank Central Asia Tbk
items: Strategic Health Communication and Digital Business Transformation in the Halal Supplement Industry: Evidence from an Indonesian SME
items: Karakteristik Audit Eksternal dan Skala Perusahaan sebagai Determinan Penghindaran Pajak
items: The Influence of Corporate Social Responsibility on The Corporate Image Of Pt Meares Soputan Mining in The Perception of The Ring 1 Batuputih Community
items: https://journal.unimar-amni.ac.id/index.php/Wawasan/article/view/4693
items: Pengaruh Kepercayaan Merek, Personal Selling dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan pada Amaris Hotel Setiabudhi Bandung
items: Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai pada Dinas Koperasi Kota Semarang
items: Bibliometric Analysis of Product Differentiation Strategies: Global Research Trends
items: Pemaknaan Akuntabilitas Dana Desa

Pengaruh Jumlah Penduduk dan Tingkat Pengangguran terhadap Kemiskinan pada Desa Redang Kecamatan Rengat Barat Kabupaten Indragiri Hulu
type: item
description: Poverty is a multidimensional condition that describes the inability of individuals or households to fulfill their basic needs, such as food, shelter, education, and health services caused by low income, unemployment, and high population growth. This study aims to determine the effect of population and unemployment rates on poverty levels in Redang Village, West Rengat District, Indragiri Hulu Regency. The type of research is quantitative. The sample in this study was 37 families. The method of determining the sample was a census. The data collection method used was a questionnaire method. The method used to analyze the data was Instrument Test; Validity Test. Classical Assumption Test; Normality Test, Linearity Test, Multiple Regression Analysis, Multiple Correlation Coefficient (R), Determination Coefficient (R2), f test and t test. The results of the study indicate that Population Number (X1) partially has a positive and significant effect on Poverty in Redang Village, West Rengat District, Indragiri Hulu Regency. The unemployment rate (X2) partially has a positive and significant effect on poverty in Redang Village, West Rengat District, Indragiri Hulu Regency, while population (X1) and unemployment rate (X2) simultaneously have a positive and significant effect on poverty in Redang Village, West Rengat District, Indragiri Hulu Regency.
creator: Tri Rahayu
creator: Aris Triyono
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-29
publication date: 2026-05-29
volume: 4
number: 3
starting page: 01
ending page: 12
doi: 10.58192/wawasan.v4i3.4343

Analisis Stabilitas Keuangan Bank Mega Tbk Periode 2018-2025: Pengaruh BOPO dan CAR
type: item
description: This study aims to analyze the influence of operational efficiency and capital on financial stability at PT Bank Mega Tbk for the 2018–2025 period. Financial stability is proxied using the Z-Score, while internal bank factors are measured through the Operating Costs to Operating Income (BOPO) and the Capital Adequacy Ratio (CAR). The analytical method used was multiple linear regression with IBM SPSS version 30. The results show that both variables simultaneously have a significant effect on financial stability. Partially, capital has a positive and significant effect and is the most dominant determinant of financial stability, while operational efficiency, proxied by BOPO, has a negative and significant effect on financial stability. These findings imply that banking stability is strongly influenced by capital strength and the bank's ability to manage operational efficiency. Therefore, strengthening the capital structure and controlling operational costs are key factors in maintaining a bank's financial stability amidst economic dynamics.
creator: Wardah Syafirah
creator: Denny Hambali
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-08
publication date: 2026-06-08
volume: 4
number: 3
starting page: 13
ending page: 32
doi: 10.58192/wawasan.v4i3.4350

Pengaruh Kepercayaan dan Kemudahan Penggunaan Terhadap Keputusan Pembelian pada Tiktok Shop Oleh Generasi Z
type: item
description: The development of e-commerce, especially TikTok Shop, has encouraged changes in the purchasing behavior of Generation Z, particularly those who actively use digital platforms. However, the levels of trust and ease of use that are not yet optimal have become obstacles in purchasing decisions. This study aims to analyze the influence of trust and ease of use on purchasing decisions on TikTok Shop among Generation Z in Jambi. This study employed a quantitative method involving 100 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The data analysis techniques included validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination tests with the assistance of IBM SPSS Statistics. The results showed that trust has a positive and significant effect on purchasing decisions partially. In addition, ease of use also has a positive and significant effect on purchasing decisions partially. Simultaneously, trust and ease of use have a positive and significant effect on purchasing decisions. Together, both variables contribute 45.1%, while the remaining 54.9% is influenced by other factors outside this study. In conclusion, trust and ease of use are important factors in increasing purchasing decisions on TikTok Shop, especially among Generation Z.
creator: Annisa Putri
creator: Hansen Rusliani
creator: Dessy Anggraini
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-08
publication date: 2026-06-08
volume: 4
number: 3
starting page: 33
ending page: 48
doi: 10.58192/wawasan.v4i3.4379

Kepuasan Gaji Menjadi Mediator Kunci pada Motivasi Kerja Pegawai
type: item
description: Work motivation is an important factor that contributes to improving employee productivity and organizational performance. One of the factors influencing work motivation is salary satisfaction. Inadequate compensation may reduce job satisfaction, decrease work enthusiasm, and increase employees’ intentions to leave their jobs. This study aims to analyze the relationship between salary satisfaction and employee work motivation. The research employed an analytical observational method with a cross-sectional study design. The study population consisted of employed individuals, including both civil servants and private-sector employees. A total of 197 respondents were selected using the accidental sampling technique. Data were collected through an online questionnaire distributed via Google Forms. The collected data were analyzed using the Spearman Rank correlation test to determine the relationship between salary satisfaction and work motivation. The findings revealed that salary satisfaction has a moderately positive relationship with employee work motivation. Employees who are more satisfied with their salaries tend to demonstrate higher levels of work motivation. These results indicate that compensation plays a significant role in encouraging employees to perform effectively. Therefore, organizations should implement strategies to enhance employee motivation, including the adoption of fair and performance-based compensation systems to support productivity and organizational success
creator: Nasiatul Aisyah Salim
creator: Yosi Mediawati
creator: Claudia Mel Kurniawan
creator: Istiana Faizah Aulia
creator: Leony Talenta Insani
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-08
publication date: 2026-06-08
volume: 4
number: 3
starting page: 49
ending page: 59
doi: 10.58192/wawasan.v4i3.4390

Dampak Pelatihan, HRIS, dan Kesejahteraan Karyawan terhadap Komitmen Organisasional pada Perusahaan Transportasi di Semarang
type: item
description: This study was motivated by the growing challenges faced by transportation service companies in Semarang in maintaining organizational commitment amid digital transformation and increasing service competition. Organizational commitment is recognized as a strategic factor influencing employee retention, productivity, and service quality. The study aims to analyze the effects of training and development, adoption of the Human Resource Information System (HRIS), and employee well-being on organizational commitment. Using a quantitative design with a one-group pre–post test method, data were collected from 100 employees across three main divisions of a transportation company. Data were analyzed using paired-sample t-tests and multiple linear regression. The findings revealed significant improvements across all variables after the interventions, with employee well-being having the most dominant influence on organizational commitment (β = 0.348; p < 0.05). The R² value of 0.68 indicates that the three variables together explain 68% of the variation in employee commitment. These results highlight the importance of integrating training programs, HR digitalization, and well-being initiatives to strengthen employee loyalty and emotional attachment. The study offers practical implications for developing digital HR strategies oriented toward long-term well-being and commitment.
creator: Wulandari Wulandari
creator: Bonaventura Hendrawan Maranata
creator: Dian Prasetyo Widyaningtyas
creator: Florentina Ajeng Tiya Pratiwi
creator: Anoki Herdian Dito
creator: Juventius Wahyu Utama
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-08
publication date: 2026-06-08
volume: 4
number: 3
starting page: 60
ending page: 73
doi: 10.58192/wawasan.v4i3.4359

Model Bisnis Kuliner Asinan dan Rujak Ciamix dengan Pendekatan Business Model Canvas (BMC)
type: item
description: The culinary industry continues to show promising growth along with increasing public demand for food products that are practical, fresh, and easily accessible. Micro, Small, and Medium Enterprises (MSMEs) play an important role in this sector, particularly in preserving and developing traditional culinary products. Asinan and Rujak Ciamix is a traditional culinary MSME that offers vegetable asinan, fruit asinan, and rujak made from fresh vegetables and fruits. This business has strong development potential because its products are in line with consumer preferences for fresh, practical foods with distinctive flavors. However, business development requires a structured understanding of the business model being implemented so that future development strategies can be formulated more clearly. This study aims to map the business model of Asinan and Rujak Ciamix using the Business Model Canvas approach. This research used a qualitative descriptive method, with data collected through interviews, observation, documentation, and relevant secondary sources. The data were analyzed through data collection, data reduction, data display, and conclusion drawing. The results show that Business Model Canvas mapping describes the business through nine interrelated elements, including product value, customer segments, sales channels, resources, activities, partners, revenue streams, and cost structure. The study implies that Business Model Canvas can help business owners understand their current business conditions and formulate a more focused, adaptive, and sustainable direction for business development.
creator: Luthfia Qolbi Salima
creator: Asep Mulyana
creator: Wa Ode Zusnita Muizu
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-08
publication date: 2026-06-08
volume: 4
number: 3
starting page: 74
ending page: 84
doi: 10.58192/wawasan.v4i3.4419

The Influence of Transformational Leadership Style and Work Discipline on Employee Performance Through Work Motivation as a Intervening Variable Among BAPPERIDA Staff in Serang City
type: item
description: Employee performance was an important factor in the success of public sector organizations, particularly Bapperida Kota Serang, which played a strategic role in regional development planning and innovation. Employee performance was influenced by various organizational factors, including transformational leadership style, work discipline, and work motivation. This study aimed to analyze the influence of transformational leadership style and work discipline on employee performance, both directly and indirectly through work motivation as a mediating variable at Bapperida Kota Serang. This study employed a quantitative approach using a survey method. Data were collected from 100 employees of Bapperida Kota Serang and were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results showed that work discipline and work motivation had a positive and significant effect on employee performance. Transformational leadership had a significant effect on work motivation but did not have a direct effect on employee performance. Work motivation mediated the relationship between transformational leadership and employee performance but did not mediate the relationship between work discipline and employee performance. This study concluded that work motivation was a key variable in improving employee performance at Bapperida Kota Serang. Therefore, efforts to enhance employee performance were more effective when they focused on strengthening work motivation, supported by participative transformational leadership and adaptive work discipline oriented toward psychological support.
creator: Helmi Muhammad Ilyasa
creator: Wahyu Wiguna
creator: Muhammad Suparmoko
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-11
publication date: 2026-06-11
volume: 4
number: 3
starting page: 85
ending page: 103
doi: 10.58192/wawasan.v4i3.4438

Pengaruh Search Engine Optimization (SEO), Konten Marketing, Kualitas Produk, Perceived Value, dan Impulse Buying Terhadap Minat Beli Gen Z pada UMKM Fashion di Kota Pekalongan
type: item
description: The development of digital tecnology has driven changes in consumer behavior, especially among Generation Z, in seeking information and purchasing fashion products through digital platforms. This condition requires fashion MSMEs (Micro, Small, and Medium Enterprises) to be able to implement effective digital marketing strategies to increase purchasing interest. This study aims to analyze the influence of Search Engine Optimization (SEO), content marketing, product quality, perceived value, and impulse buying on Generation Z's purchasing interest in fashion MSMEs in Pekalongan City. The study used a quantitative approach with an explanatory research method. The sampling tecnique used simple random sampling with a total 130 Generation Z respondents who had purchased fashion MSME products through digital platforms. Data analysis was performed using multiple linier resgression with the help of IBM SPSS Statistics. The result of this study indicate that Search Engine Optimization (SEO), content marketing, product quality, perceived value, and impulse buying on Generation Z's purchasing interest in fashion MSMEs in Pekalongan City.in addition, all independent variables simultaneously have a strong contribution in explaining consumer purchasing interest. The implications of this research show that fashion MSMEs need to optimize digital marketing strategies, improve product quality, and create creative and innovative content to be able to increase purchasing iterest in the digital era.
creator: Nadia Nadra Salsabila
creator: Rini Hidayah
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-15
publication date: 2026-06-15
volume: 4
number: 3
starting page: 104
ending page: 123
doi: 10.58192/wawasan.v4i3.4482

Pengaruh Harga dan Kualitas Produk terhadap Kepuasan Pelanggan
type: item
description: The development of e-commerce in Indonesia has changed consumer behavior in purchasing products online, including Eiger products on Shopee. This study aims to determine the effect of price and product quality on customer satisfaction of Eiger products on Shopee using a quantitative method with a sample of 144 respondents who had purchased Eiger products through Shopee. Data were collected through Likert scale questionnaires and analyzed using SPSS 26 with validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination tests. The results showed that all data were valid and reliable, normally distributed, free from multicollinearity, and showed no heteroscedasticity, indicating that the research model was appropriate for use. The t-test results showed that price had no significant effect on customer satisfaction with a significance value of 0.339, while product quality had a positive and significant effect on customer satisfaction with a significance value of 0.000. The F-test results indicated that price and product quality simultaneously had a significant effect on customer satisfaction with a significance value of 0.000. The Adjusted R Square value of 64.6% indicates that customer satisfaction can be explained by price and product quality variables, while the remaining percentage is influenced by other factors outside this study. This study concludes that product quality is the main factor in increasing customer satisfaction, therefore Eiger needs to maintain its product quality to keep customer satisfaction well maintained.
creator: Intan Aulia Salsabila
creator: Rini Hidayah
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 4
number: 3
starting page: 124
ending page: 139
doi: 10.58192/wawasan.v4i3.4481

Determinants of Gross Domestic Product in Asean Countries: Evidence from Panel Data Analysis (2002–2023)
type: item
description: This study examines the effects of population size, unemployment rate, control of corruption, foreign direct investment (FDI), government effectiveness, and political stability on the Gross Domestic Product (GDP) of ten ASEAN member states during 2002–2023. Using a balanced panel dataset with 1,540 observations, the study applies Common Effect, Fixed Effect, and Random Effect panel regression models, with the Common Effect Model selected as the most appropriate estimator. The results show that population has a significant negative effect on GDP, indicating that demographic growth without corresponding productivity improvements may constrain economic output. In contrast, unemployment is positively associated with GDP, suggesting structural shifts toward capital- and technology-intensive production that weaken the link between output growth and labor absorption. Control of corruption and FDI both have significant positive effects, highlighting the importance of institutional quality and capital inflows in promoting economic growth. Government effectiveness exhibits a significant negative coefficient, which may reflect differences in economic scale among ASEAN countries. Political stability has a positive and significant impact on GDP, confirming its role in supporting sustainable economic development. Overall, the findings emphasize the importance of demographic, institutional, and investment-related factors in shaping economic performance across ASEAN economies.
creator: Nico Sutjitro
creator: Suyanto Suyanto
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
volume: 4
number: 3
starting page: 140
ending page: 152
doi: 10.58192/wawasan.v4i3.4484

Pengaruh Environmental, Social, Governance (ESG), Struktur Modal, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Pertambangan
type: item
description: Multidimensional pressures faced by the mining sector, ranging from commodity price volatility, high capital intensity, sustainability demands, to regulatory uncertainty arising from geopolitical dynamics, which collectively contribute to fluctuations in firm value, constitute the background of this study. This research focuses on examinin how capital structure, profitability, and environmental, social, and governance (ESG) factors affect the firm value of mining businesses listed on the Indonesia Stock Exchange between 2019 and 2024. A quantitative technique using panel data regression analysis on secondary data from business sustainability reports and financial statements is employed. The study's findings indicate that profitability, proxided by Return on Assets (ROA) and capital structure that proxied by Long-term Debt to Equity Ratio (LDER) has a positive and significant impact on firm value, and ESG has no significant impact on firm value. These results show that when assessing companies, investors continue to give more weight to financial considerations than non-financial ones. According to the research's findings, in order for businesses to generate value over time, they must optimize capital structure management, increase profitability, and improve the caliber of ESG implementation.
creator: Annisa Rohimatu Zahra
creator: Sri Hasnawati
creator: Ahmad Faisol
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-19
publication date: 2026-06-19
volume: 4
number: 3
starting page: 153
ending page: 169
doi: 10.58192/wawasan.v4i3.4518

Marketing 0.0 dan Ballerina Matrix: Model Keseimbangan Dinamis Operasional Organisasi menuju Ketidaktergantian di Era Vuca dan Kecerdasan Buatan
type: item
description: This study explores Marketing 0.0 and the Ballerina Matrix, a dynamic strategic framework designed to help organizations achieve irreplaceability a state where an organization is so vital to its ecosystem that it cannot be substituted within the VUCA and AI era. Moving beyond the attention economy, Marketing 0.0 shifts the focus toward creating genuine value and systemic trust. Unlike static models, the Ballerina Matrix functions as a dynamic equilibrium system mapping four operational forces: Inner Outer and Felt Measure. At its core lies the organization’s "gravity" (Qolbu, Xin, or Kokoro), which acts as a stabilizer amid environmental shifts. Through a systematic literature review and comparative analysis of industry leaders like TSMC, NVIDIA, and Patagonia, the study finds that organizational excellence is not found in optimizing one dimension, but in maintaining balance. Organizations that overemphasize the "Outer" dimension risk lacking substance, while those focusing solely on "Measure" lack meaning. The study concludes that this dynamic balance is essential for long-term resilience, relevance, and trust.
creator: Sani Gazali
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-19
publication date: 2026-06-19
volume: 4
number: 3
starting page: 170
ending page: 191
doi: 10.58192/wawasan.v4i3.4551

Pengaruh Review Produk, Influencer Marketing dan Persepsi Harga terhadap Keputusan Pembelian Moisturizer 5X Ceramide Skintific di Platform Tiktok Shop
type: item
description: The skincare market is becoming more and more competitive, so it's important for firms to know what makes people buy skincare products. This is especially true for Gen Z, who are big on social media and online shopping. One of the most popular places for members of Generation Z to get product details is TikTok Shop. The purpose of this research is to analyze how consumers in Semarang City made decisions to buy Skintific 5X Ceramide moisturizer based on their perceptions of its pricing, the effectiveness of product reviews, and influencer marketing. Using SPSS version 25, this quantitative study assessed data from 100 respondents chosen using a purposive sample method. According to the findings, influencer marketing does not impact purchase choices, but product evaluations and perceptions of prices do. When making skincare purchases on TikTok Shop, members of Generation Z are less likely to be swayed by influencer advertising and more likely to consider the experiences of other users and if the price is reasonable considering the product's advantages.
creator: Aknes Astikasari
creator: Mulyo Budi Setiawan
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 4
number: 3
starting page: 192
ending page: 207
doi: 10.58192/wawasan.v4i3.4595

Pengaruh Beban Kerja, Dukungan Sosial, dan Work-Life Balance terhadap Stres Kerja pada Aparatur Sipil Negara Pemerintah Daerah Daerah Istimewa Yogyakarta
type: item
description: This study aims to analyze the effect of workload, social support, and work-life balance on the work stress of State Civil Apparatus (ASN) within the Regional Government of the Special Region of Yogyakarta. Work stress is one of the factors that can affect employee productivity, performance, and well-being in carrying out their duties and responsibilities. This study employed a quantitative approach involving 211 ASN working in Regional Apparatus Organizations (OPD) located in the Governor’s Office Complex of the Special Region of Yogyakarta. The sampling technique used was probability sampling with a proportional random sampling method, in which 50% of ASN from each OPD were selected as research respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the Statistical Package for Social Sciences (SPSS). The results indicate that workload has a positive and significant effect on ASN work stress, meaning that higher workloads tend to increase employees’ stress levels. In contrast, social support has a negative and significant effect on work stress, indicating that stronger support from the work and social environment can help reduce stress. Meanwhile, the work-life balance variable also shows a significant effect on ASN work stress. These findings are expected to provide both theoretical and practical contributions for organizations in developing policies aimed at minimizing work stress, improving employee well-being, and creating a healthier, more productive, and sustainable work environment.
creator: Mekar Ayu Cahyaningtyas
creator: Ani Muttaqiyathun
creator: Aftoni Sutanto
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-22
publication date: 2026-06-22
volume: 4
number: 3
starting page: 208
ending page: 221
doi: 10.58192/wawasan.v4i3.4573

Pengaruh Pelayanan Teller dan Customer Service terhadap Kepuasan Nasabah dalam Peningkatan Produk Funding di Bank BCA Karawang
type: item
description: This study aims to analyze the influence of teller and customer service performance on customer satisfaction in an effort to enhance funding products at BCA Bank Karawang. The results indicate that, partially, teller service has a positive and significant effect on customer satisfaction, with a significance value of 0.000 (< 0.05) and a t-value of 5.60 (> t-table value of 1.97). Customer service performance also has a positive and significant effect, with a significance value of 0.003 (< 0.05) and a t-value of 2.99 (> t-table value of 1.97). Simultaneously, teller and customer service performance contribute 71.1% to customer satisfaction, while the remaining 28.9% is influenced by other variables outside the scope of this study. High customer satisfaction is positively correlated with increased interest in using funding products, as satisfied customers tend to conduct more transactions and increase the volume of funds deposited. These findings confirm that teller and customer service performance play an important role in enhancing customer satisfaction and supporting the development of funding products at BCA Bank Karawang.
creator: Tito Meitawati
creator: Kana Sujana
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-22
publication date: 2026-06-22
volume: 4
number: 3
starting page: 222
ending page: 228
doi: 10.58192/wawasan.v4i3.4593

Pengaruh Influencer Credibility, Social Media Marketing, dan Ewom terhadap Brand Image serta dampaknya terhadap Purchase Intention
type: item
description: This study aims to analyze the influence of influencer credibility, social media marketing, and electronic word of mouth (e-WOM) on brand image and their impact on the purchase intention of local Wardah skincare products among Generation Z in Purworejo. The rapid growth of the cosmetics industry and the increasing use of social media as a digital marketing platform have intensified competition among skincare brands, making it important to understand the factors that shape consumer purchase intentions. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 110 Generation Z respondents in Purworejo selected through purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS 4.0. The findings indicate that influencer credibility, social media marketing, and e-WOM positively contribute to the formation of brand image. A strong brand image subsequently increases consumers’ purchase intention toward Wardah skincare products. In addition, brand image acts as a mediating variable that strengthens the relationship between influencer credibility, social media marketing, and e-WOM with purchase intention. These results demonstrate the importance of optimizing digital marketing strategies through credible influencers, effective social media content, and positive electronic word of mouth to enhance brand image and encourage consumer purchasing interest. This study provides both theoretical contributions to digital marketing literature and practical insights for companies in developing more effective marketing strategies.
creator: Ulfa Ulfa
creator: Titin Ekowati
creator: Hubi Rahmat Andika
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-22
publication date: 2026-06-22
volume: 4
number: 3
starting page: 229
ending page: 243
doi: 10.58192/wawasan.v4i3.4555

The Influence of Return on Assets, Return on Equity, Net Profit Margin, and Debt to Equity Ratio on the Stock Prices of Banking Companies on the Indonesia Stock Exchange (2023–2025)
type: item
description: This study aims to analyze the significance of the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) on the stock prices of banking companies listed on the Indonesia Stock Exchange for the period 2023–2025. This study relies on secondary data as its primary data source. The research sample comprises 36 banking firms, which were determined through a purposive sampling approach. The research employs a documentation-based approach for data gathering. To examine the data, several analytical procedures were applied, encompassing tests for classical assumptions, multiple linear regression analysis, partial significance testing through the t-statistic, simultaneous significance evaluation via the F-statistic, and the coefficient of determination to assess model fit. The results conclude that ROA has no significant effect on stock prices; ROE has a significant effect on stock prices; NPM has no significant effect on stock prices; and DER has no significant effect on stock prices. Meanwhile, ROA, ROE, NPM, and DER simultaneously have a significant effect on the stock prices of banking companies listed on the Indonesia Stock Exchange for the period 2023–2025.
creator: Rodyah Widyarini
creator: Silvia Hendrayanti
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 4
number: 3
starting page: 244
ending page: 260
doi: 10.58192/wawasan.v4i3.4608

Implementasi Workflow Automation N8n pada Chatbot Whatsapp untuk Layanan Informasi Kartu Hasil Studi (Khs) Mahasiswa
type: item
description: The purpose of this research is to design and implement an n8n-based workflow automation system to accelerate the process of accessing Study Result Card (KHS) information via the WhatsApp platform. The system's development was motivated by challenges with the SIAKAD service, which was deemed to require a lengthy access process and be inefficient for students in obtaining academic information. The research method used was a quantitative approach, collecting data through measuring system performance when automatically processing KHS information requests. Primary data was obtained from system function testing using the Black Box Testing method and measuring workflow execution time on the n8n platform, from when a message is received until the system sends an automatic reply to the user. Meanwhile, secondary data was collected through a literature review related to workflow automation, WAHA integration, and academic information systems. The system development and testing process was carried out in a self-hosted manner, utilizing dummy data adapted to the KHS format of the Sukma Medan School of Management Sciences. Based on the research results, the system, implemented through test scenarios, is capable of automatically presenting KHS information and improving the efficiency of academic information access services for students.
creator: Aisyah Ramadanti
creator: Robbi Rahim
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 4
number: 3
starting page: 261
ending page: 275
doi: 10.58192/wawasan.v4i3.4596

Utilization of Tacit and Explicit Knowledge in the New Employee Adaptation Process to Support Organizational Sustainability at PT Modern Plasindo Mutiara
type: item
description: The effective implementation of knowledge management plays a role in improving organizational performance, innovation, and service quality through knowledge transfer between generations of employees. This study aims to analyze the implementation of tacit and explicit knowledge, identify obstacles, and formulate efforts to optimize knowledge management in supporting new employee adjustment and organizational sustainability at PT. Modern Plasindo Mutiara. This study uses a descriptive qualitative approach with primary data sources obtained through interviews and secondary data from various written sources and relevant documentation. The study involved 8 informants selected using purposive sampling techniques based on criteria. Data analysis was conducted using the SECI and Miles–Huberman models to understand the process of knowledge sharing and adaptation of new employees. The results show that the implementation of tacit and explicit knowledge in the adjustment of new employees at PT. Modern Plasindo Mutiara is carried out through a combination of direct experience, informal guidance, and structured documentation and work procedures. The main obstacles to the implementation of both types of knowledge include a suboptimal documentation system, a mismatch between SOPs and field practices, and limited mechanisms for structured experience sharing. Optimizing tacit and explicit knowledge is a strategic step to strengthen the adaptation of new employees and support organizational sustainability, which is carried out through strengthening mentoring, developing a culture of experience sharing, and training based on observation and direct practice so that senior employees' work experience can be transferred effectively. This study emphasizes the importance of integrating tacit and explicit knowledge in the adaptation of new employees, through the role of mentoring, direct learning, and documentation that aligns with work practices in supporting organizational sustainability.
creator: Saut Martua
creator: Vivi Gusrini Rahmadani P
creator: Meilita Tryana Sembiring
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 4
number: 3
starting page: 276
ending page: 289
doi: 10.58192/wawasan.v4i3.4598

Pengaruh Penggunaan Internet terhadap Peningkatan Cybercrime di Indonesia pada Era Transformasi Digital Tahun 2015–2024
type: item
description: This study examines the extent to which internet adoption contributes to the escalation of cybercrime incidents across Indonesia from 2015 to 2024. The analysis employs a balanced panel dataset encompassing all 34 provinces of Indonesia, yielding 340 total observations. Two complementary estimation frameworks are applied in tandem: the Panel Error Correction Model (Panel ECM) with Fixed Effects estimation and the Pooled Mean Group-ARDL (PMG-ARDL) approach following Pesaran, Shin, and Smith (1999). A comprehensive battery of panel diagnostics is conducted, including unit root tests (LLC and IPS), cointegration tests (Pedroni and Kao), estimator selection via the Hausman test, and cross-sectional dependence detection using the Pesaran CD test. The results demonstrate that internet penetration exerts a statistically significant and positive long-run effect on cybercrime incidence, with the magnitude of this relationship substantially attenuated by educational attainment levels. The validity of the error correction mechanism is confirmed, indicating a stable convergence process toward long-run equilibrium. The theoretical underpinning draws on Becker's (1968) economics of crime framework: internet expansion systematically reduces the transaction costs associated with cyber offenses, broadens the pool of prospective targets, and elevates the expected utility calculation for potential offenders. Policy implications underscore the imperative of embedding digital literacy programmes within every internet infrastructure expansion initiative, with particular emphasis on provinces experiencing rapid connectivity growth yet exhibiting limited digital security capability.
creator: Monica Jelita Syahril
creator: Agni Verlita
creator: Aurora Sondang Gultom
creator: M. Rafli Aditia Pahsya
creator: Ratu Eva Febriani
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 4
number: 3
starting page: 290
ending page: 304
doi: 10.58192/wawasan.v4i3.4599

Pengaruh Disiplin Kerja, Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Guru
type: item
description: This study aims to examine the effect of work discipline, work motivation, and job satisfaction on teacher performance. The research method used is descriptive quantitative, and hypothesis testing is conducted using non-parametric methods. The sampling technique employed is non-probability sampling, specifically saturated sampling, involving 64 teacher respondents. Data were collected through questionnaires using a Likert scale and analyzed using Microsoft Excel and SPSS version 26. The results indicate that work discipline and work motivation have a significant effect on the performance of public elementary school teachers in Pinang District, Tangerang City. Meanwhile, job satisfaction does not have a significant effect on teacher performance. The findings suggest that disciplined behavior and strong motivation help teachers carry out their responsibilities effectively and achieve educational objectives. This study provides empirical evidence regarding factors influencing teacher performance and offers managerial implications for school leaders in developing policies and strategies to improve productivity, commitment, and educational quality. Overall. The results may also support future research on human resource management in educational institutions nationwide and sustainably.
creator: Qodariah Qodariah
creator: Cintya Cintya
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 4
number: 3
starting page: 305
ending page: 320
doi: 10.58192/wawasan.v4i3.4626

Pengaruh Brand Image dan Brand Trust terhadap Loyalitas Nasabah Bank BCA KCU Solo Slamet Riyadi Surakarta
type: item
description: This study aims to analyze the effect of brand image and brand trust on customer loyalty at Bank BCA KCU Solo Slamet Riyadi Surakarta. This research used a quantitative approach with a survey method. The sampling technique used purposive sampling with 100 active customers of Bank BCA KCU Solo Slamet Riyadi Surakarta as respondents. Data were collected through questionnaires using a Likert scale and analyzed using SPSS 25. Data analysis techniques included validity test, reliability test, classical assumption test, multiple linear regression analysis, t-test, F-test, coefficient of determination, and Spearman Rank Correlation test because the data were not normally distributed. The results showed that brand image had no significant effect on customer loyalty with a significance value of 0.761 > 0.05. Meanwhile, brand trust had a positive and significant effect on customer loyalty with a significance value of 0.001 < 0.05. Simultaneously, brand image and brand trust significantly affected customer loyalty with a significance value of 0.001 < 0.05 and an adjusted R-square value of 0.760. The findings indicate that customer loyalty is more influenced by customer trust in the bank rather than brand image alone.
creator: Jonathan Adhie Prasetyo
creator: Annisa Indah Mutiasari
creator: Destina Paningrum
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 4
number: 3
starting page: 321
ending page: 338
doi: 10.58192/wawasan.v4i3.4610

Peran Literasi Keuangan dan Inklusi Keuangan dalam Meningkatkan Kinerja UMKM
type: item
description: This study aims to analyze the role of financial literacy and financial inclusion in improving the performance of Micro, Small, and Medium Enterprises (MSMEs). The study employed a Narrative Literature Review (NLR) approach by analyzing 27 relevant scientific articles published between 2019 and 2025. The analysis process consisted of identification, selection, synthesis, and interpretation of previous research findings. The results indicate that financial literacy plays a significant role in enhancing MSME owners’ ability to manage finances, develop business plans, control cash flow, and make effective business decisions. Financial inclusion also contributes to improved MSME performance through easier access to formal financial services, business financing, and other financial products. However, several studies reported inconsistent findings regarding the effect of financial inclusion on MSME performance. Furthermore, the development of financial technology has been found to strengthen the relationship between financial literacy, financial inclusion, and MSME performance. This study concludes that the integrated improvement of financial literacy and financial inclusion can serve as an effective strategy to enhance the competitiveness and sustainability of MSMEs in the digital economy era.
creator: Anna Erlina
creator: Achmad Solechan
creator: Lubertus Wahyu Priyo Dwiantoro
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 4
number: 3
starting page: 339
ending page: 357
doi: 10.58192/wawasan.v4i3.4622

Rekayasa Model Tiga Faktor Fama dan French Dimoderasi Creative Accounting pada Indeks Kompas 100
type: item
description: This study aims to reconstruct the Fama and French Three-Factor Model by incorporating creative accounting as a moderating variable in explaining stock returns in the Indonesian capital market. The capital market plays a crucial role as a mechanism for allocating long-term funds; however, stock return determination is still influenced by market risk, firm fundamental characteristics, the quality of accounting information, and investor behavior. The CAPM model, which emphasizes market beta, is considered insufficient to fully explain variations in stock returns. The Fama and French Three-Factor Model then introduces market risk premium, size, and book-to-market factors as key determinants, yet its effectiveness is not always consistent in emerging markets such as Indonesia. Market conditions characterized by semi-strong form efficiency, information asymmetry, economic volatility, and creative accounting practices may reduce the relevance of financial reporting and influence investment decisions. Therefore, adding creative accounting as a moderating variable is expected to improve the model’s quality, strengthen investor confidence in financial information, and provide a more accurate basis for investment decision-making.
creator: Yuki Dwi Darma
creator: Pujiharta Pujiharta
creator: Emmelia Tan
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 4
number: 3
starting page: 339
ending page: 363
doi: 10.58192/wawasan.v4i3.4614

Risiko Usaha, Makna Laba dan Strategi Mempertahankan atau Menutup Warung Kelontong di Selabintana, Sukabumi
type: item
description: Minimarkets have grown almost evenly across Indonesia, including in the Selabintana area, Sukabumi Regency. Minimarket entrepreneurs understand what is needed there as time goes by. The entry of minimarkets into Selabintana since 2015 until now has amounted to 7 minimarkets. The object of this research is 2 minimarkets located on Jalan Selabintana Km 3.80, with their presence triggering business competition for surrounding grocery stores that are 20 meters - 200 meters away from the minimarkets. Based on this situation, researchers are interested in understanding the phenomenon of stall owners interpreting the profits they generate and the strategies they use to sustain their businesses. The research used John W. Creswell's qualitative phenomenological approach, with 7 informants as sources, 42 questions as guidelines given to informants for in-depth interviews, and data processing using the NVivo 12 application. The conclusion of this study is that business risks arise due to competition with external and internal policies of the owner, interpreting profit not as profit according to general accounting but as a way to cover daily living needs, and some interpret it as worship, the owners have a strategy to keep customers shopping at the shop, the results of the strategy will be visible whether the shop is busy or quiet, seeing the results of customer visits influences the owner's decision to continue his business or close it. The contribution of this research is to informal accounting in the traditional small business sector.
creator: Toufik Hidayat
creator: Khairul Shaleh
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 4
number: 3
starting page: 364
ending page: 388
doi: 10.58192/wawasan.v4i3.4629

Analisis Persepsi dan Preferensi Konsumen terhadap Permintaan Produk Jamu XYZ di Kota Bogor
type: item
description: This study analyzes the influence of price perception, product differentiation, brand equity, and consumption preferences on the demand for Jamu XYZ in Bogor City amid increasing public interest in healthy lifestyles and traditional herbal beverages. A quantitative explanatory approach was employed using a survey method. Data were collected through questionnaires distributed to 50 consumers who had consumed Jamu XYZ and were selected using purposive sampling. The data were analyzed using descriptive statistics, the Fishbein attitude model, multiple linear regression, validity and reliability tests, and classical assumption tests. The results indicate that consumers generally hold positive perceptions of Jamu XYZ, particularly regarding its health benefits, packaging, and price suitability. Consumer preferences were also categorized as high, showing that product attributes such as health benefits, brand image, and packaging are important considerations in purchasing decisions. Fishbein analysis revealed an overall positive consumer attitude toward the product, with packaging identified as the most influential attribute. Multiple regression analysis showed that price perception has a positive and significant effect on product demand, while consumption preferences also contribute positively to demand. Conversely, product differentiation and brand equity do not significantly affect demand. The coefficient of determination suggests that other external factors also influence consumer demand. These findings highlight the importance of maintaining competitive pricing strategies and aligning product attributes with consumer preferences to increase demand and strengthen the competitiveness of herbal beverage products in the market.
creator: Sheren Inggrid Julianty
creator: Fiqha Savara Al Hikmah
creator: Haikal Fikri Ikhwan
creator: Luqman Kurniawan Ardi
creator: Dhimas Pradythia K.W
creator: Rasidin Karo Karo Sitepu
creator: R Thoifatul Munawwaroh
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 4
number: 3
starting page: 389
ending page: 403
doi: 10.58192/wawasan.v4i3.4640

Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap Return on Assets pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2020-2024
type: item
description: This inquiry is designed to map the ramifications of liquidity ratio (CR), leverage (DER), and asset utilization efficiency (TATO) on asset return (ROA) within processed food and beverage enterprises registered on the IDX from 2020 to 2024. A quantitative framework characterized by descriptive analysis was deployed. By executing a purposive sampling mechanism, nine corporations were designated as the investigative sample. The consolidated dataset underwent verification via multiple linear regression equations computed through SPSS statistical software version 29. The preliminary findings demonstrate that the capacity to settle short-term obligations, the intensity of self-capital financing, and the velocity of overall asset turnover fail to exert any significant impact on the firm's proficiency in generating profits, whether evaluated independently or collectively. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return On Assets (ROA).
creator: Shoma Febriyani
creator: Jumita Jumita
creator: Anis Fuad Salam
creator: Palahiyah Palahiyah
creator: Indina Dhesta Nugrahaeni
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 4
number: 3
starting page: 404
ending page: 410
doi: 10.58192/wawasan.v4i3.4646

The Spirit of Gusjigang Kudus in An Interdisciplinary Approach
type: item
description: This study presents an interdisciplinary analysis of local wisdom in Kudus City, namely Gusjigang, which has an acronym of Bagus (Good), Ngaji (Reciting), and Berdagang (Trading). The aim is to analyze the spirit of Gusjigang through an interdisciplinary approach that has an impact on entrepreneurs, especially among young people. A qualitative library research approach is used, utilizing library materials in the form of books, notes, and reports of previous research results. The interdisciplinary approach emphasizes a research model that combines or integrates two or more disciplines. In relation to the spirit of Gusjigang, the Integrative-Interconnective paradigm, namely an approach that combines religious knowledge (bayani), social sciences-humanities (burhani), and spiritual-ethical knowledge (irfani), so that Gusjigang is a local wisdom rooted in the teachings of Sunan Kudus and has become a guideline for the life of the Kudus community for generations. Although born in the context of local culture, the essence of the values ​​​​it carries is universal and easily accepted by various groups. This teaching instills a spiritual dimension that encourages humans to pay attention to the balance between physical and spiritual needs. A person's success is measured by his ability to fulfill these two aspects: spiritual needs are fulfilled through the ability to recite the Koran, while physical needs are fulfilled through independence in trading.
creator: Sri Suwitaningsih
creator: Umma Farida
creator: Moch. Dhofier
creator: Yunus Mustaqim
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 4
number: 3
starting page: 411
ending page: 419
doi: 10.58192/wawasan.v4i3.4356

Peran Cost of Goods Sold dalam Memediasi Pengaruh Nilai Tukar Rupiah terhadap Net Profit Margin Subsektor Tekstil dan Garmen
type: item
description: The purpose of this study is to examine how Cost of Goods Sold (COGS) mediates the link between changes in the rupiah exchange rate and “Net Profit Margin in textile and clothing manufacturing businesses that are listed on the Indonesia Stock Exchange between 2020 and 2025. This study used a purposive sampling strategy to choose sample firms using a quantitative approach with a causal associative design. The Indonesia Stock Exchange's yearly financial reports and Bank Indonesia's exchange rate data provided secondary data. Panel data regression using the Common Effect Model (CEM) and the Sobel Test for mediation analysis were used to analyze the data. The findings indicated that COGS had no significant impact on Net Profit Margin (p-value 0.2116) or the rupiah exchange rate (p-value 0.3662). COGS was unable to mediate the impact of the rupiah exchange rate on Net Profit Margin, according to the mediation test (p-value 0.4605). The 2.51% coefficient of determination shows that other elements such as operational effectiveness, sales volume, capital structure, and macroeconomic conditions have a significant impact on the profitability of textile and apparel businesses. This result implies that businesses have enough flexibility to mitigate exchange rate risk by diversifying their sources of raw materials and implementing cost-cutting measures.” By offering empirical evidence of the slight direct influence of exchange rate variations on production costs and profitability in the Indonesian textile and apparel industry during the post-pandemic recovery phase, this study adds to the body of knowledge.
creator: Hayyun Aini
creator: Swandani Swandani
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 4
number: 3
starting page: 420
ending page: 435
doi: 10.58192/wawasan.v4i3.4660

Beyond Security and Trust: Habit as the Primary Determinant of Cashless Financial Behavior Among Generation Z
type: item
description: Generation Z's rapid and habitual engagement with digital payment platforms raises an important theoretical question: do conventional predictors of technology adoption such as perceived security, ease of use, and financial literacy still meaningfully explain cashless financial behavior in this cohort? This study examines the influence of Perceived Security and Trust, Experience and Habit, Perceived Ease of Use (PEOU), and Digital Financial Literacy (DFL) on cashless financial behavior among 160 Generation Z respondents (aged 17–26) in Indonesia. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 and bootstrapping of 5.000 subsamples, the structural model explains 50.4% of variance in cashless financial behavior. Experience and Habit emerged as the only significant predictor (β = 0.660, p < 0.001), exhibiting a large effect size (f² = 0.444), while Perceived Security and Trust, PEOU, and DFL showed no statistically significant direct effects. These findings suggest that for digital natives who have already internalized cashless transactions as routine behavior, habitual reinforcement not cognitive evaluation is the primary behavioral driver. This provides empirical support for a temporally bounded interpretation of the extended Technology Acceptance Model.
creator: Viola Wangsa Yudianto
creator: Leila Hafsah
creator: Resti Resti
creator: Susi Susi
creator: Suhardi Suhardi
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 4
number: 3
starting page: 436
ending page: 450
doi: 10.58192/wawasan.v4i3.4664

Digitalisasi Perpajakan dan Pengetahuan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak UMKM Semarang
type: item
description: his study aims to analyze the effect of tax knowledge and digital tax access on MSME taxpayer compliance in Semarang City. The study is motivated by the low level of MSME tax compliance amid the increasing implementation of digital taxation services such as e-Filing, e-Billing, e-Faktur, e-Bupot, and Coretax. This study used a quantitative approach with a survey method involving 100 MSME respondents selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed using multiple linear regression. The results show that tax knowledge and ease of digital tax access have a positive and significant effect on MSME taxpayer compliance, both partially and simultaneously. Ease of digital tax access was found to be the dominant factor influencing compliance. The novelty of this study lies in integrating tax knowledge and digital tax access in explaining MSME taxpayer compliance in the context of taxation digitalization. This study contributes empirical evidence regarding the importance of tax literacy and digital tax services. The theoretical implication strengthens the Theory of Planned Behavior in explaining taxpayer compliance behavior.
creator: Riskita Salsabilla Ayumida
creator: Eni Endaryati
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 4
number: 3
starting page: 451
ending page: 467
doi: 10.58192/wawasan.v4i3.4665

Analisis Perbandingan Kinerja Keuangan PT. Bank Mandiri Tbk dengan PT. Bank Central Asia Tbk
type: item
description: Using the CAMEL method, this study examines the variations in financial performance between Bank Mandiri and BCA Tbk between 2015 and 2024. A comparative quantitative technique was used in this research. The financial statements of both banks were used to gather secondary data. The variables analyzed consist of the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), Return on Assets (ROA), and Loan to Deposit Ratio (LDR). Descriptive statistical analysis, the Shapiro-Wilk Normality Test, and the Independent Samples t-Test were used to analyze the data. The research findings indicate that PT Bank Mandiri Tbk and PT Bank Central Asia Tbk exhibit differing financial performance, with significance levels for each variable—CAR, NPL, BOPO, ROA, and LDR—below 0.05. These findings indicate that the two banks have different financial management characteristics and operational strategies in maintaining capital adequacy, credit risk management, operational effectiveness, profitability, and liquidity. It is anticipated that this research will offer further details about the CAMEL approach for assessing bank financial performance for academics, investors, and banking stakeholders.
creator: Shinta Zahira Hayathun Nufus
creator: Aris Munandar
creator: Mukhlis Mukhlis
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 4
number: 3
starting page: 468
ending page: 482
doi: 10.58192/wawasan.v4i3.4678

Strategic Health Communication and Digital Business Transformation in the Halal Supplement Industry: Evidence from an Indonesian SME
type: item
description: The global halal pharmaceutical and health supplement industry is experiencing rapid digital transformation, requiring companies to develop not only product competitiveness but also strategic communication capabilities capable of strengthening consumer trust and health literacy. This study aims to analyse the strategic positioning and business development strategy of PT VitaBrain Indonesia, a halal brain health supplement company producing Centella asiatica-based products, through the integration of SWOT analysis, the Internal-External (IE) Matrix, and strategic health communication perspectives. This study employed a qualitative-dominant mixed-methods case study approach using semi-structured interviews, digital observations, and source triangulation involving company management, distributor agents, and loyal consumers. Internal and external strategic factors were analysed using IFAS–EFAS matrices, IE Matrix positioning, and TOWS strategic formulation. The findings indicate that PT VitaBrain Indonesia is positioned within Quadrant V (“Hold and Maintain”) with an IFAS score of 2.71 and an EFAS score of 2.57. The study reveals that the company’s primary challenge does not originate from product legitimacy or quality limitations, but rather from insufficient digital communication capability, declining conventional distribution effectiveness, and increasing digital misinformation threats. The results further demonstrate that strategic health communication functions as a critical organizational capability capable of strengthening health literacy, digital trust, consumer engagement, and sustainable competitiveness within digital halal healthcare markets. Theoretically, this study contributes to the strategic management and health communication literature by extending the Resource-Based View (RBV) and Health Belief Model (HBM) into the context of halal digital healthcare SMEs. The study proposes that strategic health communication should be conceptualized as an intangible…
creator: Rendi Rendi
creator: Yulianto Yulianto
creator: Yoyo Hambali
creator: Wantoro Wantoro
creator: M. Ali Murtado
creator: Mawarni Mawarni
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 4
number: 3
starting page: 483
ending page: 502
doi: 10.58192/wawasan.v4i3.4637

Karakteristik Audit Eksternal dan Skala Perusahaan sebagai Determinan Penghindaran Pajak
type: item
description: Although Indonesia's nominal tax revenues have grown annually, the tax-to-GDP ratio remains persistently below international benchmarks, partly due to corporate tax avoidance. This study examines how public accounting firm (KAP) size, audit fees, and company scale influence tax avoidance among non-financial companies listed on the Indonesia Stock Exchange over 2020–2024. Agency Theory and Political Cost Theory serve as the theoretical foundation, arguing that external monitoring intensity and corporate public visibility jointly shape managerial incentives regarding tax obligations. A balanced panel of 115 non-financial firms yielding 575 firm-year observations was constructed through purposive sampling. Estimation using the Fixed Effect Model with Robust Standard Errors in Stata 17 produces three findings: KAP size has no statistically significant effect on tax avoidance, suggesting that standardized audit protocols neutralize size-based quality differences between Big Four and non-Big Four firms; audit fees show a significant negative effect, indicating that higher monitoring expenditure constrains aggressive tax planning; and firm size similarly produces a significant negative effect, consistent with the prediction that larger firms face greater regulatory scrutiny discouraging tax aggressiveness. These findings offer practical guidance for policymakers seeking to leverage audit mechanisms as instruments of corporate tax compliance.
creator: Anugrah Dwi Oktavian
creator: Made Dudy Satyawan
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 4
number: 3
starting page: 503
ending page: 515
doi: 10.58192/wawasan.v4i3.4682

The Influence of Corporate Social Responsibility on The Corporate Image Of Pt Meares Soputan Mining in The Perception of The Ring 1 Batuputih Community
type: item
description: Corporate Social Responsibility (CSR) has increasingly become a strategic tool for mining companies to build and sustain positive relationships with surrounding communities. This study aims to examine the influence of CSR implementation on the corporate image of PT Meares Soputan Mining (PT MSM) as perceived by the Ring 1 Batuputih Community in Bitung City, North Sulawesi, Indonesia. A quantitative approach was employed using simple linear regression analysis with a sample of 50 respondents drawn from the Ring 1 Batuputih Community. CSR was measured using Carroll's Triple Bottom Line framework (Economy, Social, and Environment dimensions), while corporate image was assessed through four dimensions: Corporate Personality, Corporate Reputation, Corporate Values, and Corporate Identity. The results indicate that CSR has a positive and significant influence on corporate image (t-test result significant at α = 0.05), with a coefficient of determination (R²) of 0.805, meaning CSR accounts for 80.5% of the variation in corporate image formation. The descriptive analysis revealed that community perception of CSR implementation received a mean score of 3.94 (Good category), while corporate image received a mean score of 3.96 (Good category). Despite generally positive perceptions, areas such as skills training, community involvement in CSR program planning, and environmental transparency were identified as needing improvement. These findings confirm that effective CSR implementation is a key determinant of positive corporate image in the mining sector, particularly in communities directly affected by operational activities.
creator: Anggelia Arni Alda Dahabang
creator: Christien A. Karambut
creator: Vincentius Pantow
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 4
number: 3
starting page: 516
ending page: 536
doi: 10.58192/wawasan.v4i3.4676

https://journal.unimar-amni.ac.id/index.php/Wawasan/article/view/4693
type: item
title: Kupas Tuntas secara Mendalam Aspek Kecerdasan Fisik (PQ), Kecerdasan Intelektual (IQ), Kecerdasan Emosional (EQ), dan Kecerdasan Spiritual (SQ) melalui Q-PIES Model sebagai Fondasi Aktivitas Kerja Perawat di Rumah Sakit X Kabupaten Wonogiri
description: This study aims to comprehensively examine the role of Physical Quotient (PQ), Intellectual Quotient (IQ), Emotional Quotient (EQ), and Spiritual Quotient (SQ) in improving the work quality of nurses at Hospital X in Wonogiri Regency as an effort to support the delivery of optimal healthcare services. The research employed a qualitative approach, with data collected through interviews and documentation related to nurses' work activities. The collected data were analyzed using the Manual Data Analysis Procedure, while source triangulation and member checking were applied to ensure the validity and credibility of the research findings. The results indicate that PQ, IQ, EQ, and SQ are interconnected in establishing a holistic work balance through the fulfillment of physical performance, intellectual competence, emotional maturity, and spiritual well-being among nurses. This holistic balance serves as a crucial factor in maintaining professional performance, enhancing patient satisfaction, and continuously supporting the positive reputation of the hospital.
creator: Rafly Fatkhurrahim
creator: Mochammad Eric Suryakencana Wibowo
creator: Hertiana Ikasari
creator: Adilla Kustya Ulfa
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 4
number: 3
starting page: 537
ending page: 565
doi: 10.58192/wawasan.v4i3.4693

Pengaruh Kepercayaan Merek, Personal Selling dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan pada Amaris Hotel Setiabudhi Bandung
type: item
description: This study aims to analyze the influence of brand trust, personal selling, and customer satisfaction on customer loyalty at Amaris Hotel Setiabudhi Bandung. The background of this study is the declining trend of customer loyalty indicators at the hotel, marked by a drop in room occupancy from 81.54% in 2023 to 68.92% in 2025. The research method used is quantitative with descriptive and verificative approaches. Data were collected through questionnaires distributed to 100 respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS. The results showed that brand trust, personal selling, and customer satisfaction each have a positive and significant partial effect on customer loyalty. Personal selling proved to be the most dominant variable, with a regression coefficient of 0.527 and the highest t-value of 4.179. Simultaneously, the three variables explain 71.7% of the variation in customer loyalty (R² = 0.717). These findings indicate that customer loyalty at Amaris Hotel Setiabudhi Bandung is strongly shaped by the quality of direct staff-customer interactions, brand credibility, and overall service satisfaction.
creator: Al Fitra Nugraha
creator: Intan Widuri Sakti
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 4
number: 3
starting page: 566
ending page: 583
doi: 10.58192/wawasan.v4i3.4694

Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai pada Dinas Koperasi Kota Semarang
type: item
description: Human Resources (HR) is one of the important factors in every existing government agency. Superior human resources are one of the main keys in determining the success and competitiveness of a government agency. This study aims to understand the influence of work motivation and work environment on employee performance. Work motivation is defined as the internal and external drives that influence employee behavior, while the work environment refers to the physical and psychological conditions of the workplace. Employee performance is measured through efficiency, effectiveness, and productivity in carrying out their duties and responsibilities. The number of samples in this study was 74 employees using saturated sampling. The results of the study show that work motivation and work environment have a significant influence on employee performance. The results of the study show that work motivation partially has a significant and positive effect on employee performance, with a calculated t of 2.532 > t table 0.678 and a significance value of 0.027 < 0.05. Work motivation positively influences employee performance because motivated employees tend to show better performance. Meanwhile, the work environment partially also has a very significant and positive influence on employee performance, with a calculated t result of 1.914 > t table 0.678 and a significant value of 0.000 < 0.05. A conducive work environment also contributes to improving employee performance. However, this study also found that work motivation and the work environment cannot function optimally without the support of management and appropriate service policies. Therefore, it is recommended for government agencies to continue implementing effective motivational strategies and creating a conducive work environment to improve employee performance.
creator: Alexander Nova Vernando
creator: Muh Fajrul
creator: Anang Tri Wahyono
creator: Erlitawati Kaharudin
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 4
number: 3
starting page: 584
ending page: 596
doi: 10.58192/wawasan.v4i3.4730

Bibliometric Analysis of Product Differentiation Strategies: Global Research Trends
type: item
description: This study analyzes global developments related to product differentiation strategies using a bibliometric approach. By analyzing scientific publications from various countries such as the United States, the Netherlands, Germany, Japan, Switzerland, the United Kingdom and Indonesia. The data was collected from reputable databases such as Scopus and Google Scholar, with a publication time span between 2020 and 2024. Bibliometric methods are used to identify research trends, collaboration networks, and key topics within this field. The results of the analysis show a significant increase in the number of publications related to this topic in the last five years, focusing on trade, investment, pricing, development, spatial differentiation, differentiation strategy, product differentiation strategy, customer loyalty, performance, influence, vertical product differentiation, horizontal product differentiation, platform, cost, innovation, product quality, purchasing decision, brand trust, and brand image. The study provides comprehensive insight into the global product differentiation research landscape and identifies potential areas for future research.
creator: Rahmad Firdaus
creator: Farida Farida
creator: Suhardi Suhardi
creator: Siti Napisah
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 4
number: 3
starting page: 597
ending page: 612
doi: 10.58192/wawasan.v4i3.4709

Pemaknaan Akuntabilitas Dana Desa
type: item
description: This study aims to explore the meaning of Village Fund accountability in Lembang Ma’kuan Pare, Rantebua District, North Toraja Regency. Utilizing a qualitative approach with a hermeneutic phenomenological design, data were gathered through in-depth interviews, observation, and documentation involving lembang officials, customary leaders, and local communities. The results reveal a conflict of dual systems in practice. Vertically, accountability is trapped in pseudo-formalism merely to satisfy administrative compliance within the SISKEUDES digital application. Conversely, horizontally, the authentic meaning of accountability thrives through cosmo-social moral obligations embedded in the "Tongkonan" customary order and the "Sipangkari" deliberation tradition. The fear of losing family honor ("longko’") in the eyes of custom serves as a social control instrument that is far more revered and feared by village officials than state administrative penalties. Nevertheless, the effectiveness of governance is still hindered by structural constraints, such as the digital literacy divide and limited internet connectivity, which intertwine with paternalistic cultural barriers that restrict the critical capacity of ordinary citizens. This study recommends adaptive policy reforms that harmonize digital standardization with local customary institutions to achieve emancipatory village accountability.
creator: Westerini Lusdani
creator: Yohanis Lotong Ta’dung
creator: Chrismesi Pagiu
creator: Rati Pundissing
rights: Copyright (c) 2026 Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 4
number: 3
starting page: 613
ending page: 627
doi: 10.58192/wawasan.v4i3.4734