Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Journal Title: Profit: Jurnal Manajemen, Bisnis dan Akuntansi Initials: Profit Frequency: Februari, Mei, Agustus dan November Print ISSN: 2963-4989 Online ISSN: 2963-5292 Editor in Chief: Dhanan Abimanto, S.Hum., M.Pd DOI: 10.58192 Publisher: Universitas Maritim AMNI Semarang Profit: Jurnal Manajemen, Bisnis dan Akuntansi: ISSN: 2963-4989 (cetak), ISSN: 2963-5292 (Online) Menyambut baik kiriman yang memberikan wawasan tentang masalah terkini dan utama yang berhubungan dengan ilmu Manajemen, Bisnis dan Akuntansi. Artikel bisa ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal Profit diterbitkan 4 kali setahun: Februari, Mei, Agustus dan November. 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 2 Nomor 3 Tahun 2023 sampai Volume 7 Nomor 2 Tahun 2028. Indexed by : Journal Sponsors and Partners :
Pengaruh Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, dan Tingkat Pengangguran Terbuka terhadap Tingkat Kemiskinan di Provinsi Kalimantan Barat
This study aims to analyze the influence of economic growth, Human Development Index (HDI), and open unemployment rate on poverty levels in West Kalimantan Province. This study uses a quantitative approach with multiple linear regression methods based on secondary data for the 2015–2024 period sourced from the Central Statistics Agency. The dependent variable in this study is the poverty rate, while the independent variable includes economic growth as measured through the rate of GDP at constant prices, the Human Development Index, and the open unemployment rate. The results of the partial test using the t-test showed that economic growth did not have a significant effect on the poverty level in West Kalimantan Province. The Human Development Index (HDI) has a negative and significant effect on the poverty rate, which means that improving the quality of education, health, and decent living standards can reduce the number of poor people. Meanwhile, the open unemployment rate has no significant effect on the poverty rate. However, based on the results of simultaneous testing using the F test, economic growth, the Human Development Index, and the open unemployment rate together have a significant effect on the poverty rate in West Kalimantan Province. These findings suggest that poverty reduction is more effectively achieved through an integrated development approach, especially with improving the quality of human development as the dominant factor in reducing poverty rates.
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Penerapan Prinsip Good Governance dalam Akuntansi Sektor Publik terhadap Akuntabilitas Pengelolaan Keuangan Daerah
This study aims to analyze the effect of implementing good governance principles, measured through three main dimensions namely transparency, internal accountability, and public participation, on regional financial management accountability in Regional Government Organizations (OPD) in North Sumatra Province. This research employs a quantitative approach with a causal explanatory design. Primary data were collected through structured questionnaires from 120 civil servants working in the financial sector of OPDs using purposive sampling. Data analysis was conducted using classical assumption tests and multiple linear regression. The results indicate that transparency (β₁ = 0.312; p < 0.05), internal accountability (β₂ = 0.427; p < 0.05), and public participation (β₃ = 0.198; p < 0.05) have a positive and significant effect on regional financial management accountability. Simultaneously, these variables explain 64.7% of the variance in accountability (R² = 0.647). The findings confirm that the holistic implementation of good governance principles is essential to enhance the quality of local government financial accountability.
The Effect of Profitability and Leverage on Corporate Social Responsibility with Firm Size as a Moderator
The purpose of this study is to examine how profitability and leverage affect Corporate Social Responsibility (CSR) disclosure in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. In addition, this study also investigates the role of firm size as a moderating variable. Using a purposive sampling technique, 75 observations from 25 companies were obtained as research data. Moderation Regression Analysis (MRA) was employed to analyze panel data regression. The results show that leverage and profitability partially have a positive effect on CSR disclosure. Furthermore, the interaction variables between leverage and firm size (DER_LN) and profitability and firm size (ROA_LN) are also significant. These findings indicate that firm size moderates and strengthens the relationship between the two independent variables and CSR disclosure. Based on sub-group analysis, large companies (above the median) show a negative effect of profitability on CSR, while small companies (below the median) show positive effects of both leverage and profitability. The results support Stakeholder Theory, which suggests that larger firms face more complex challenges in legitimizing their CSR disclosures. This study provides strategic guidance for company management in designing CSR disclosures that align with the scale and financial condition of the organization.
Pengaruh Lingkungan Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan di PT Taebong Indonesia
The purpose of this study is to determine the influence of the work environment and job satisfaction on employee performance at PT Taebong Indonesia. This study employs a quantitative method, with data collected via a questionnaire distributed to respondents. The sample in this study consisted of 83 respondents selected to represent the study population. The data analysis techniques used included instrument testing to assess validity and reliability, classical assumption tests, and hypothesis testing using SPSS software. The results indicate that the work environment has a positive and significant effect on employee performance with a significance value of 0.027 < 0.05. Additionally, job satisfaction also has a positive and significant effect on employee performance with a significance value of 0.000 < 0.05. Simultaneously, the work environment and job satisfaction have a significant effect on employee performance with a significance value of 0.000 < 0.05 and a calculated F-value of 20.178. The results of the coefficient of determination indicate that these two variables account for 33.5% of the variation in employee performance, while the remaining 66.5% is influenced by other factors outside the scope of this study. This suggests that improving a conducive work environment and fostering high job satisfaction can make a tangible contribution to enhancing employee performance within the company.
Pengaruh Fintech Payment Dan Fintech Lending Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia
Abstract The development of financial technology fintech has fundamentally changed the Islamic banking landscape in Indonesia. In the midst of the rapid growth of fintech payments and lending, Islamic banking faces challenges as well as opportunities in maintaining competitiveness and improving financial performance. Although several studies have explored the impact of digitalization on conventional banking, the literature on the specific effects of fintech payments and lending on the performance of Islamic banking is limited. This gap is important to examine given the unique characteristics of Islamic banking operating on Islamic principles, as well as the urgency of technological adaptation to reach a wider market segment. Therefore, this study aims to analyze the influence of fintech payment and fintech lending on the financial performance of Islamic banking in Indonesia Abstrak. Perkembangan teknologi finansial fintech telah mengubah lanskap perbankan syariah di Indonesia secara fundamental. Di tengah pertumbuhan fintech payment dan fintech lending yang pesat, perbankan syariah menghadapi tantangan sekaligus peluang dalam mempertahankan daya saing dan meningkatkan kinerja keuangan. Meskipun beberapa studi telah mengeksplorasi dampak digitalisasi pada perbankan konvensional, literatur mengenai pengaruh spesifik fintech payment dan fintech lending terhadap kinerja perbankan syariah masih terbatas. Kesenjangan ini penting untuk diteliti mengingat karakteristik unik perbankan syariah yang beroperasi berdasarkan prinsip-prinsip Islam, serta urgensi adaptasi teknologi untuk menjangkau segmen pasar yang lebih luas. Oleh karena itu, penelitian ini bertujuan menganalisis pengaruh fintech payment dan fintech lending terhadap kinerja keuangan perbankan syariah di Indonesia
Determinan Keputusan Investasi Mahasiswa: Peran Pemahaman ESG dan Lingkungan Sosial
This study aims to investigate the determinants of students' investment decisions in the capital market by focusing on the role of Environmental, Social, and Governance (ESG) understanding and the influence of the social environment. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis, data were collected through a survey of student respondents to test the relationship between variables in the structural model. The research findings indicate that ESG understanding has a positive and significant influence on investment decisions, confirming that sustainability literacy has become the basis for strategic considerations for young investors. In addition, the social environment is proven to play a crucial role as a significant external driver in shaping students' investment behavior through group validation. Overall, this model shows strong predictive capacity with an R-Squared value of 0.402 and a high level of model alignment (Goodness of Fit). These results provide important implications for academics and regulators regarding the urgency of integrating ESG education and optimizing community-based social ecosystems to increase the participation of retail investors from the younger generation in a sustainable manner.
Peran Perencanaan Anggaran dalam Meningkatkan Penyerapan Anggaran Melalui Pelaksanaan Anggaran dan Kebijakan Perubahan Anggaran pada Kecamatan Mijen dan Gunungpati, Semarang
This study aims to empirically examine and validate the effect of budget planning on budget absorption, both directly and indirectly through budget revision policies and budget implementation. The research was conducted among 120 financial treasury officers working in village administrative units within the Mijen and Gunungpati sub-districts of Semarang City. The findings indicate that budget planning does not have a direct influence on budget absorption, nor does it significantly affect budget revision policies. However, budget planning demonstrates a positive and statistically significant effect on budget implementation. Furthermore, budget revision policies are found to have no impact on budget absorption, whereas budget implementation exerts a positive and significant influence on it. In terms of mediating roles, budget revision policies do not mediate the relationship between budget planning and budget absorption, while budget implementation serves as a significant mediator in this relationship. Theoretically, these results reinforce the rational decision-making theory, suggesting that effective budget planning contributes positively to the implementation process, consistent with the theory’s emphasis on systematic stages, including problem identification, planning, and execution.
Analisis Strategi Pengembangan Bisnis Franchise Best Tea Cabang Kabupaten Sumbawa Barat Menggunakan Pendekatan SWOT
This research seeks to examine and develop business expansion strategies for the Best Tea franchise outlet in West Sumbawa Regency by applying a SWOT framework. The increasing expansion of franchise enterprises in Indonesia compels local branches to adopt adaptive and competitive approaches in addressing both internal and external environmental changes. The study utilized a quantitative case study method involving 30 participants, consisting of customers and purchasers of Best Tea products. Data processing was conducted through the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, which were then integrated into a SWOT analysis to identify the company’s strategic position. The findings indicate that the overall strength score (3,89) is higher than the weakness score (1,88), while the opportunity score (3,65) surpasses the threat score (3,06). These results place the company in Quadrant I (aggressive strategy), reflecting solid internal resources and promising external prospects. Accordingly, the study recommends implementing expansion-focused strategies, including product innovation aligned with local consumer tastes, enhanced digital marketing efforts, broader partnership networks, and cooperation with delivery service providers to strengthen competitiveness and maintain long-term sustainability in West Sumbawa Regency.
Pengaruh Tax Understanding, Trust in Government, dan Tax Morale terhadap Minat Membayar Pajak Mahasiswa Akuntansi
University students’ willingness to pay taxes, as prospective taxpayers, is influenced by various factors, both internal and external. This study aims to examine the role of tax understanding, trust in government, and tax morale in shaping this willingness. A quantitative approach was used in this study via a survey of 87 respondents selected through simple random sampling. Data were collected using an online questionnaire with a five-point Likert scale and analyzed using multiple linear regression. The results of the analysis indicate that tax understanding and tax morale have a significant influence on the willingness to pay taxes, whereas trust in government does not have a significant influence. Nevertheless, collectively, these three variables still influence the willingness to pay taxes, with a coefficient of determination of 37.6%. These findings indicate that internal factors, particularly tax understanding and individual moral values, are more dominant than external factors in shaping the willingness to pay taxes. These research findings are consistent with the Theory of Planned Behavior, which emphasizes that behavioral intentions are influenced by an individual’s cognitive aspects and internal values. The implications of this study suggest that increasing the willingness to pay taxes can be achieved through strengthening tax education as well as fostering awareness and moral values as citizens
Pengaruh Komunikasi Pemasaran dan Media Sosial terhadap Keputusan Pembelian di E-Commerce
This study aims to examine the extent to which marketing communication and the use of social media affect consumer purchase decisions on e-commerce platforms. The background of the research is based on the rapid development of digital technology that encourages changes in consumer behavior in conducting online transactions. The approach used in this study is quantitative, with data collection techniques through the distribution of questionnaires to 135 respondents. The collected data was then analyzed using multiple linear regression methods, which included normality assumption testing, regression coefficient testing, simultaneous tests, and determination coefficient analysis. The results of the analysis showed that partially, marketing communication and social media had a positive and significant influence on purchase decisions. In addition, simultaneous testing also indicated that the two variables together had a significant influence on consumer purchase decisions. The value of the determination coefficient showed that most of the variation in purchase decisions could be explained by the two independent variables studied. Thus, the implementation of effective marketing communication and optimization of the use of social media can be the right strategy in improving consumer purchase decisions on e-commerce platforms. This research is expected to contribute to business actors in designing more effective and targeted digital marketing strategies.
Pengaruh E-Government dan Sistem Informasi Keuangan Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah
This study aims to analyze the influence of E-Government and the Regional Financial Management Information System (SIPKD) on Regional Financial Management Accountability. Using a quantitative approach with 118 respondents, this study shows that the instruments used are valid, reliable, and meet all classical assumption tests so that they are suitable for analysis using multiple linear regression. The results of the study show that E-Government has a positive and significant effect on accountability, which means that the better the implementation of government digital services, the higher the financial accountability achieved. Furthermore, SIPKD proved to be the most dominant variable, providing a stronger influence in improving accountability because of its role directly related to financial recording, administration, and reporting in an integrated manner. Simultaneously, the two variables explain the 54.4% variation in accountability. These findings are consistent with the theory of Technology Acceptance Model, Good Governance, and previous research findings that affirm that the digitalization of the financial system and public services is very important in realizing transparent and accountable government financial management. Overall, the study concludes that digitalization through E-Government and SIPKD plays a major role in improving accountability, with SIPKD being the most significant component. The research recommends increasing human resource capacity, strengthening digital infrastructure, and integrating policies to maximize the use of these two systems.
Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak
This study aims to analyze the factors that influence taxpayer compliance of Rural and Urban Land and Building Tax (PBB-P2) in Rejang Lebong Regency. The factors tested include tax knowledge, tax awareness, moral obligation, service quality, trust in the government, and ease of service system. This study uses a quantitative approach with a survey method. Primary data was obtained by distributing questionnaires to PBB-P2 taxpayers in Rejang Lebong Regency. Of the 400 questionnaires distributed, 368 data can be used in the analysis. Data testing was carried out using the Partial Least Square (PLS) method with the help of SmartPLS. The results showed that tax knowledge, tax awareness, service quality, trust in the government, and ease of service system have a positive and significant effect on taxpayer compliance. Meanwhile, moral obligation does not have a significant effect on taxpayer compliance. These findings indicate that PBB-P2 taxpayer compliance in Rejang Lebong Regency is more influenced by cognitive, psychological factors, service quality, institutional trust, and ease of service system than personal moral drive. This research provides theoretical contributions to the development of Tax Compliance Theory and Fiscal Psychology Theory, as well as practical implications for local governments in improving taxpayer compliance through tax education, improving service quality, strengthening transparency, and simplifying the tax service system.
Pengaruh Literasi Digital dan Literasi Kewirausahaan terhadap Keberlangsungan Usaha Umk Kuliner di Kota Jambi
Micro and Small Enterprises (MSEs) in the culinary sector play an important role in supporting economic growth and creating employment opportunities in Jambi City. However, the sustainability of culinary MSEs still faces various challenges, particularly in business management and the utilization of digital technology. This study aims to analyze the influence of digital literacy and entrepreneurial literacy on the sustainability of culinary MSEs in Jambi City. The research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to culinary MSE owners and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The sampling technique used was nonprobability sampling with purposive sampling involving 100 culinary MSE owners in Jambi City. The results indicate that digital literacy has a positive and significant effect on the sustainability of MSEs because the ability to utilize digital technology can support marketing, business management, and market expansion. In addition, entrepreneurial literacy also has a positive and significant effect on business sustainability through improving managerial skills, innovation, and business decision-making abilities. These findings demonstrate that improving digital literacy and entrepreneurial literacy is an important factor in enhancing competitiveness and supporting the sustainable development of culinary MSEs in Jambi City.
Pengaruh Kepemimpinan Transformasional dan Budaya Organisasi terhadap Kinerja Tenaga Kependidikan dengan Komitmen Organisasional sebagai Variabel Moderator
Educational staff play an important role in supporting the implementation of higher education, both technically and managerially. This study aims to analyze the influence of transformational leadership and organizational culture on the performance of educational staff, with organizational commitment as a moderating variable. The research employed a quantitative approach with descriptive and associative designs conducted at various higher education institutions in Cirebon City, including universities, institutes, colleges, academies, and polytechnics. The study was conducted from July to September 2025 with a sample of 200 educational staff members. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0 software. The descriptive analysis results indicate that transformational leadership, organizational culture, organizational commitment, and educational staff performance were categorized as very good. Meanwhile, the associative analysis results show that organizational culture and organizational commitment significantly influence educational staff performance, whereas transformational leadership does not significantly affect educational staff performance. In addition, organizational commitment was unable to moderate the relationship between transformational leadership and educational staff performance, as well as between organizational culture and educational staff performance. These findings highlight the importance of organizational culture and organizational commitment in improving the performance of educational staff in higher education institutions.
Pengaruh Literasi Keuangan, Lifestyle dan Self-control terhadap Minat menggunakan Paylater: Studi Empiris pada Mahasiswa Akuntansi Universitas Lampung
The development of digital financial services, particularly paylater (PayLater), is driving changes in student financial behavior, potentially leading to consumer risks if not balanced with adequate financial management. This study aims to analyze the influence of financial literacy, lifestyle, and self-control on interest in using PayLater among accounting students at the University of Lampung. The study used a quantitative approach with a causal associative approach, through questionnaire distribution and multiple linear regression analysis using SPSS version 22. The results showed that financial literacy and lifestyle positively and significantly influenced interest in using PayLater. Self-control also had a positive and significant effect, indicating that good self-control can increase confidence in using PayLater in a planned manner. The novelty of this study lies in the finding that self-control does not always decrease interest in using PayLater but can actually increase it when combined with responsible financial management skills.
Peran Supportive Work Environment dalam Memediasi Pengaruh Persepsi Keadilan Organisasi Terhadap Organizational Citizenship Behavior
This study is motivated by the importance of Organizational Citizenship Behavior (OCB) among civil servant (ASN) and non-civil servant teachers in Special Education Schools (SLB) in Bandung City in supporting the effectiveness of educational organizations. However, the presence of perceived organizational injustice and work environments that are not fully supportive may reduce teachers’ voluntary behaviors beyond their formal duties. Therefore, this study aims to analyze the effect of Organizational justice Perception (PKO) on Organizational Citizenship Behavior (OCB), with Supportive Work Environment (SWE) as a mediating variable among ASN and non-ASN teachers in SLB in Bandung City. This research employed a quantitative method with a survey approach involving 81 Civil Servant and non-Civil Servant SLB teachers in Bandung City. Data were analyzed using descriptive statistics, regression analysis, path analysis, and the Sobel test with the assistance of SPSS software. The results of the study indicate that: 1) the conditions of PKO (X), OCB (Y), and SWE (Z) were generally categorized as good; 2) PKO has a positive effect on OCB, indicating that better teachers’ perceptions of organizational justice are associated with a higher tendency to demonstrate voluntary behaviors; 3) PKO has a positive effect on SWE, indicating that organizational justice perception plays a role in creating a Supportive Work Environment; 4) SWE has a positive effect on OCB, indicating that a Supportive Work Environment encourages the improvement of OCB behavior; and 5) SWE acts as a partial mediator in the relationship between PKO and OCB, indicating that improved organizational justice perception also strengthens OCB through the creation of a Supportive Work Environment. These findings confirm that improving organizational justice perception and fostering a Supportive Work Environment are important factors in encouraging Organizational Citizenship Behavior among teachers, thereby supporting the effectiveness and sustainability of educational organizational performance.
Analisis Rasio Likuiditas dan Profitabilitas Sebagai Indikator dalam Mengukur Kinerja Keuangan Cv Nil Architect
CV Nil Architect, as a company, certainly requires effective financial management so that every operational activity and project carried out can run efficiently. In practice, it is very important for companies to understand their financial condition through financial ratio analysis, especially liquidity and profitability ratios. The company's work results are a representation of its financial condition, which can be analyzed through the application of financial analysis. This analysis helps to understand the company's financial fluctuations, whether in good or bad conditions, which are reflected in work performance during a certain period. Financial statement analysis can be used to assess the company's financial performance by using financial ratios such as liquidity, solvency, and profitability. The results of the study show that (1) CV Nil Architect's liquidity ratio is in the fairly good category and is able to meet short-term obligations, (2) profitability shows a positive trend from year to year although fluctuations in net profit still need to be anticipated, (3) there is a balanced relationship between liquidity stability and profit achievement, which reflects the efficiency of financial management, (4) financial ratio analysis can be used as a strategic basis for increasing operational efficiency and business growth of the company.
Penerapan Metode Balance Scorecard sebagai Pengukuran Kinerja pada UMKM CV. Ilhamumtaza Kota Jambi
This study aims to evaluate the implementation of the Balanced Scorecard method as a performance measurement tool at the SME CV. Ilhamumtaza, located in the city of Jambi. Performance assessment was conducted based on the four perspectives of the Balanced Scorecard: financial, customer, internal business processes, and learning and growth. Additionally, this study aims to formulate actionable recommendations for improvement. The method used is qualitative descriptive with a case study approach. The sample consisted of 32 employees and 10 customers, using a saturation sampling technique since the population size was under 100. Data were collected through structured and semi-structured interviews, a questionnaire using a 1–5 Likert scale, direct observation, and financial report documentation for the years 2023–2025. The findings indicate that performance from the financial perspective falls into the “poor” category (40.00%) due to a decline in revenue and cash flow instability; whereas the customer perspective is classified as “good” (80.00%) because product and service quality are deemed satisfactory; the internal business process perspective is also “good” (72.00%) although it still requires strengthening in the areas of inventory control and distribution; and the learning and growth perspective falls into the adequate category (68.00%) due to limited formal training and information systems. Overall, CV. Ilhamumtaza’s performance was rated as satisfactory (66.32%). The findings of this study suggest strengthening financial management, improving inventory and distribution controls, and enhancing employee training programs through a more structured approach.
Optimalisasi Konten Instagram dalam Meningkatkan Brand Awareness LP3I College
The use of social media, particularly Instagram, has become one of the most effective ways to increase Brand Awareness for educational institutions. This final project discusses the management of creative content on the Instagram account @lp3i.indonesia to increase Brand Awareness for LP3I College as a two-year vocational education institution that prepares students for the workforce. Given the suboptimal use of Instagram as a marketing communication tool, the objective is to explain the content management process and evaluate content performance (feeds, reels, stories). The theories employed include marketing communication, the AISAS model, and social media KPI. Data collection techniques involved literature review, interviews, and observation over six months as a Social Media Officer at Penulis. The workflow involved pre-production stages (planning and briefing), content production, and post-production (scheduling and evaluation). The results showed a significant increase in metrics such as reach, impressions, and interactions, as well as a shift in audience perception from merely recognizing the logo to remembering the main message of LP3I College. In conclusion, structured content management effectively enhances Brand Awareness.
Redefinisi Objektivitas: Eksplorasi Kualitatif Psychological Safety dalam Kalibrasi Kinerja ASN pada Model Kerja Hybrid Terstandardisasi di Kementerian X
The implementation of standardized hybrid work policies through Circular Letter (SE) Menpan 3/2026 in central government agencies marks a significant transition from physical supervision to outcome-based management. However, this shift triggers critical challenges, such as the risk of proximity bias the tendency for leaders to favor employees who are physically present which can potentially distort the objectivity of performance calibration for Civil Servants (ASN). This descriptive qualitative study explores the fundamental role of psychological safety (PS) in maintaining assessment fairness within Ministry X. Data were collected through semi-structured in-depth interviews with structural and functional officials to capture the diverse realities within the digital ecosystem. Findings reveal that PS manifests through four evolutionary stages inclusion, learner, contributor, and challenger safety acting as a crucial mediator for honest reporting of remote performance obstacles. Objectivity is now redefined as outcome-based leadership that adopts verification and contextualization methods. This approach synergistically integrates quantitative e-performance data with qualitative staff feedback to understand the "process" behind performance outcomes. Despite the emergence of digital presenteeism as a new job demand, leadership support for basic psychological needs autonomy, competence, and relatedness under Self-Determination Theory (SDT) proves to strengthen employees' autonomous motivation. The study concludes that a climate of psychological safety enables transparent performance calibration. Strategic recommendations focus on fostering a fearless organization and enhancing informational justice to ensure fair assessments in the digital bureaucracy era.
Peran Kredibilitas dan Relatabilitas Konten Nano-Influencer dalam Membangun Brand Advocacy melalui Brand Trust pada produk fashion
The use of nano-influencers in the fashion industry is increasing, but the effectiveness of credibility and relatability of content in creating brand advocacy still needs to be studied further. The purpose of this study is to analyze the influence of credibility and relatability of nano-influencer content on brand advocacy, with brand trust as a mediating variable. This study used a quantitative approach with a survey method on fashion product consumers, data analysis using Structural Equation Modeling (SEM). The results of this study indicate that credibility has a significant positive effect on brand trust, but does not have a direct effect on brand advocacy. Conversely, relatability has a significant positive effect on both brand trust and brand advocacy. Brand trust was not found to have a direct effect on brand advocacy. The mediation analysis revealed that brand trust acts as a significant partial mediator in the relationship between credibility and relatability on brand advocacy. This indicates that credibility can only encourage brand advocacy if it is able to build trust first. Practically, fashion industry players should prioritize relatable content and focus on building audience trust rather than simply highlighting the formal credibility of influencers.
Analisis Pengaruh Lingkungan Kerja dan Beban Kerja terhadap Kinerja Karyawan CV. Kemangi Bogajaya Sejahtera
Several previous studies have shown that a poor work environment and an unbalanced workload can negatively impact employee performance. However, research specifically in the catering or culinary industry, especially in restaurants like Bakoel Kemangi, is still limited. Therefore, this study is important to conduct an in depth analysis of the influence of the non-physical work environment and workload on employee performance at Bakoel Kemangi. The results of the study indicate that partially, the non-physical work environment has a positive and significant effect on employee performance, as does the workload. Simultaneously, both variables also have a significant effect on employee performance. The results of the coefficient of determination indicate that the non-physical work environment and workload together are able to explain the variation in employee performance by 41.5%. These findings emphasize the importance of creating supportive interpersonal relationships, effective communication, fair task distribution, and balanced work demands to improve employee productivity. The study also provides practical implications for restaurant management in designing human resource policies that support sustainable performance improvement.
Strategic Prioritisation Of Sweet Potato Value Addition: Evidence From Cikarawang Village, Bogor, Indonesia
Sweet potato is a strategic horticultural commodity in the tropical regions of Indonesia; however, post-harvest loss due to "low-grade" produce that remains unabsorbed by the fresh market remains a significant challenge for farmers in Cikarawang Village, Bogor. This study aims to determine priority strategies for utilising sweet potato (Ipomoea batatas) volumes that are not transported to the market to increase added value and farmer income. The methodology employed was the Analytic Hierarchy Process (AHP) supported by Expert Choice 11 software. Data were gathered through in-depth interviews with six expert respondents, comprising managers of the Farmers' Association (Gapoktan) and various Farmer Groups. The results indicate that the criteria of "Increased Farmer Income" (0.521) and "Business Sustainability" (0.240) are the primary considerations in decision-making. Based on the final synthesis, the strategy of "Sales to Business Operators" in Jakarta and Tangerang emerged as the highest priority. This strategy is considered the most effective for absorbing products that do not meet retail standards, minimising infrastructure capital costs at the village level, and providing sustainable price stability. Integrating smallholder farmers into large-scale food industry supply chains is a key solution for strengthening resilient rural food systems and reducing food loss at the upstream level.
Pengaruh For You Page, Tanggal Kembar dan Review Produk terhadap Keputusan Pembelian Impulsif pada Konsumen Tiktok Shop
The rapid development of social commerce in the digital era, particularly through the TikTok Shop platform, has significantly transformed consumer purchasing behavior. The integration of entertainment, promotion, and social interaction within a single platform intensifies business competition, requiring companies to implement effective marketing strategies to attract consumers. This condition also makes consumers more susceptible to various marketing stimuli that can trigger impulsive buying behavior. Therefore, understanding the factors influencing impulsive buying decisions is essential. For You Page, double date promotions, and product reviews are considered key factors that may influence consumers’ impulsive buying behavior. The purpose of this study is to examine: (1) the effect of For You Page on impulsive buying decisions, (2) the effect of double date promotions on impulsive buying decisions, and (3) the effect of product reviews on impulsive buying decisions. The population of this study consists of TikTok Shop consumers who have made purchases. The sampling technique used was purposive sampling, with a total sample of 150 respondents. Data were collected through questionnaires using a Likert scale that met validity and reliability requirements. Data analysis was conducted using multiple linear regression and partial significance testing (t-test). The results show that For You Page, double date promotions, and product reviews have a positive and significant effect on impulsive buying decisions among TikTok Shop consumers.
The Role of Trust in Mediating Risk Perception and Security Perception on the Intention to Use QRIS
The development of digital payments through QRIS has encouraged changes in people's transaction behavior, but they still face obstacles related to risk perception, security perception, and user trust. This study aims to analyze the influence of risk perception and security perception on the intention to use QRIS with trust as a mediating variable. Using a quantitative method with a survey approach, data was collected through a questionnaire distributed to 100 respondents consisting of business actors and communities in Shelter Manahan, solo using purposive sampling techniques. The data analysis was conducted with Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results showed that risk perception had a negative and significant effect on use intention, while safety perception had a positive and significant effect on use intention. Trust has also been shown to have a positive and significant effect on the intention to use QRIS and is able to mediate the influence of risk perception and security perception on the intention to use. In conclusion, trust is the key to increasing the intention to use QRIS, so strengthening security aspects and effective risk management needs to be done to encourage the adoption of digital payments more widely. The implications of this study provide recommendations for service providers to improve system reliability to build user trust.
The Impact of Digital Financial Literacy on Investment Decisions among Generation Z in Pontianak City
This study aims to analyze the impact of digital financial literacy on investment decisions among Generation Z in Pontianak City. With the rapid development of digital technology, an increasing number of young people are getting involved in investments through digital platforms such as stock apps, mutual funds, and cryptocurrency. However, despite easy access, digital investments require adequate understanding of investment products, risk management, and data security. This research uses a quantitative explanatory approach with purposive sampling, involving 120 respondents aged between 17 and 27 years who have knowledge or experience using digital financial services. Data was collected through a questionnaire measuring digital financial literacy and investment decisions, and analyzed using multiple linear regression. The results indicate that digital financial literacy significantly influences investment decisions among Generation Z, with the dimensions of understanding digital investment products, ability to manage risks, and ability to evaluate information positively affecting investment decisions. However, data security understanding did not show a significant effect on investment decisions. These findings emphasize the importance of improving digital financial literacy for more rational and secure investment decision-making, as well as highlighting the role of education in understanding digital investment risks, especially regarding data protection.
Determinants of Customer Trust in Digital Banking Services
This study aims to analyze the determinants of customer trust in digital banking services by evaluating the influence of security, privacy, service quality, perceived risk, and bank reputation. Data were collected through an online questionnaire distributed to 130 respondents, who are active users of digital banking services, such as mobile banking and internet banking. The analysis was conducted using Structural Equation Modeling (SEM) with SmartPLS 3.0 to test the relationships between these variables. The results indicate that service quality has the most significant impact on customer trust, followed by security, bank reputation, and privacy. Conversely, perceived risk was found to have a negative impact on customer trust. These findings suggest that the higher the service quality and perceived security, the higher the customer trust in digital banking services. On the other hand, concerns regarding risks, such as data theft and fraud, can decrease customer trust. This study provides practical implications for digital banking providers to enhance service quality, strengthen security measures, and protect customer privacy to build and maintain long-term customer trust.
Strategi Pengelolaan Kinerja ASN melalui Konseling dalam program CMA
This study aims to analyze the role of counseling as part of the coaching, mentoring, and counseling (CMC) approach in supporting the performance management of civil servants (Aparatur Sipil Negara or ASN) within public organizations. The research is motivated by the gap between administratively oriented performance management systems and the need for non-classical approaches that address employees’ psychological and behavioral dimensions. A qualitative descriptive method was employed using primary data from participant feedback collected during the 2025 Counseling Week at the Indonesian Ministry of Home Affairs, complemented by secondary data from policy documents and evaluation reports. Data were analyzed through thematic analysis to identify patterns, key themes, and implications of counseling implementation for performance management. The findings reveal that counseling has been systematically implemented through well-structured session scheduling, counselor–counselee matching, and evaluation mechanisms. Most participants expressed high satisfaction with the counseling process, particularly highlighting counselors’ empathy, professionalism, and active listening skills. Counseling contributed to improved self-awareness, emotional regulation, and confidence, which supported positive behavioral transformation and enhanced performance effectiveness. However, several challenges remain, including limited service quotas, time constraints, trust concerns regarding confidentiality, and limited understanding of counseling objectives among participants. The study concludes that counseling plays a strategic, indirect role in fostering ASN performance through psychological and behavioral improvement, whose effectiveness depends on organizational support, system readiness, and trust-building efforts within the institution.
Potensi Siklus Kehidupan (Life Cycle) sebagai Atraksi Wisata di Kawasan Cagar Budaya Nasional Muarajambi
This study aims to analyze the potential of the Life Cycle as a tourism attraction in the Muarajambi Temple area and to examine the marketing strategies used to develop this potential. The research employs a qualitative approach with a phenomenological design. The analysis used in this study is thematic analysis, conducted through describing, identifying, grouping into units of meaning, reflecting, constructing meaning, and reporting the findings. Data were collected through interviews, observations, and documentation. The research sample was selected using purposive sampling. The results show that the potential of the Life Cycle as a tourism attraction in the Muarajambi Temple area is rooted in the community’s cultural practices that are still actively carried out across each phase of life. This is supported by the integration of historical sites, cultural activities, local communities, and gastronomy that provide direct experiences for tourists. The main attraction lies in living traditions that continue to evolve and adapt. The marketing strategy is implemented by packaging local life as a tourism experience through flexible segmentation, community-based activity products, authentic image building, experience-based distribution, and adaptive pricing, ensuring sustainable destination development.
Mengintegrasikan Keberlanjutan, Strategi ESG, Etika Bisnis, dan Manajemen Perubahan di PT Blue Bird Tbk
This study investigates how PT Blue Bird Tbk integrates sustainability and ESG strategy into strategic management and organizational change in the Indonesian mobility industry. The study adopts a qualitative single-case study approach using secondary data, with Bluebird’s 2025 Annual and Sustainability Report as the primary empirical source. The paper also triangulates corporate disclosures with Indonesian sustainable finance regulations, national climate policy, sustainable mobility reports, business press, and recent academic literature. The theoretical lens combines the Resource-Based View, Stakeholder Theory, ESG integration, business ethics, circular economy, responsible artificial intelligence governance, and change management theory. The findings indicate that Bluebird’s sustainability strategy is increasingly embedded in competitive positioning through the BlueSky, BlueLife, and BlueCorps pillars, low emission fleet investments, digital service innovation, social programs, ethical governance, and risk-control structures. Nevertheless, the transition remains incomplete. The company’s emissions rose in 2025 as operations expanded, electric vehicles still represent a limited share of the fleet, independent assurance is not yet applied to sustainability data, and AI ethics and privacy preserving technologies are not yet disclosed as formal governance domains. The paper contributes to strategic management research by showing that sustainability leadership in emerging-market mobility firms depends on the integration of ESG metrics, circular practices, stakeholder legitimacy, digital governance, and change routines. Managerial implications emphasize a staged sustainability transformation roadmap, supplier ESG governance, carbon-neutrality targets, responsible AI principles, and cross-functional sustainability accountability.
Analisis Pengaruh Kenaikan Tarif PPN dari 10% menjadi 11% terhadap Konsumsi Rumah Tangga dan Inflasi di Indonesia Periode 2019–2025
This study aims to analyze the differences in household consumption and inflation before and after the Value Added Tax (VAT) rate increase from 10% to 11%, as well as the effect of the VAT rate increase on household consumption and inflation in Indonesia. The data used is quarterly time series data for the 2019–2025 period obtained from the Central Statistics Agency (BPS), Bank Indonesia (BI), and the Ministry of Finance of the Republic of Indonesia. The analytical methods used in this study include descriptive statistical analysis, normality tests, independent sample t-tests, and simple linear regression. The difference tests were conducted using original household consumption and inflation data to examine differences before and after the VAT rate increase. Meanwhile, the regression analysis used growth data to examine the effect of the VAT rate change on household consumption and inflation. The results show a significant difference in household consumption and inflation before and after the 11% VAT rate increase at the 10% significance level. The simple linear regression results indicate that the VAT rate increase has no significant effect on household consumption, but does have a significant effect on inflation at the 10% significance level. These findings indicate that the VAT rate increase has a greater impact on inflation than on household consumption. This indicates that Indonesian consumption tends to remain stable despite the VAT rate increase, as consumption is still dominated by primary needs, which are inelastic.
Peran Motivasi Kerja dalam Memediasi Pengaruh Pengalaman Magang terhadap Kesiapan Kerja
This study aims to analyze the direct effect of internship experience on work readiness, the effect of work motivation on work readiness, the effect of internship experience on work motivation, and the mediating role of work motivation in the relationship between internship experience and work readiness. This research was conducted among students from the 2022 cohort of the Faculty of Engineering at Diponegoro University.This study employed a quantitative research approach. The data were collected from 200 respondents who were students from the 2022 cohort of the Faculty of Engineering at Diponegoro University through a questionnaire that had met the validity and reliability criteria. The data were analyzed using SmartPLS version 4.1.1.8 to examine the relationships among variables and to test the proposed hypotheses. The results of the study indicate that internship experience has a positive and significant effect on work readiness. In addition, this study also finds that internship experience has a positive and significant influence on work motivation. The findings further reveal that work motivation has a positive and significant effect on work readiness. These results suggest that internship experience can enhance work readiness both directly and indirectly through higher levels of work motivation. This study is expected to contribute to the development of student internship programs as an effort to improve the work readiness of students at the Faculty of Engineering, Diponegoro University.
Pengaruh Kompetensi Manajerial, Evaluasi Kerja, dan Kemitraan Usaha terhadap Efektivitas Kinerja Pengelola Money changer dengan Moderasi Pemanfaatan Teknologi Informasi
The purpose of this study is to determine the influence of Managerial Competence, Job Evaluation and Business Partnership on the Utilization of Information Technology. To comply with the influence of Managerial Competence, Job Evaluation and Business Partnership on Performance Effectiveness. To determine the influence of the utilization of this technology on the effectiveness of performance. and to determine together the influence of Managerial Competence, Job Evaluation and Business Partnership on the Utilization of Performance Effectiveness. This study uses a quantitative method with a verification approach. Researchers took the entire population as a sample of 100 money changer managers as research respondents. In conducting calculations this study uses a Likert scale. Data analysis used in this study is path analysis with partial and simultaneous hypothesis testing. The results of this study indicate that Managerial Competence, Job Evaluation and Business Partnership have a positive influence on the Utilization of Information Technology. There is an influence between Performance Effectiveness. To determine the influence of the utilization of this technology on the effectiveness of performance. The use of information technology has a positive and significant influence on performance effectiveness. Simultaneously, managerial competence, work evaluation, and business partnerships influence work effectiveness.
The Influence of Human Resource Competence and Internal Control Systems on Employee Performance: An Empirical Study at the Maluku Regional Police
This study aims to empirically examine the effect of human resource competence and the internal control system on employee performance at the Maluku Regional Police. The study is motivated by the need to improve employee performance in supporting effective, accountable, and service-oriented public sector governance. Several administrative issues remain evident within the organization, including delays in data input, inconsistencies between information systems, errors in performance allowance submissions, and less-than-optimal budget absorption. These conditions suggest that employee performance is influenced not only by formal procedures but also by the quality of employee competencies and the effectiveness of internal control mechanisms. This research employed a quantitative approach with an associative design. The population consisted of employees from 24 work units of the Maluku Regional Police. Using purposive sampling, 45 valid questionnaires were obtained from 48 distributed questionnaires. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 28. The results indicate that human resource competence has a positive and significant effect on employee performance (β = 0.601; t = 3.401; p = 0.010). Likewise, the internal control system positively and significantly affects employee performance (β = 0.198; t = 2.137; p = 0.030). The Adjusted R² value of 0.739 shows that both variables explain 73.9% of the variation in employee performance. The findings highlight the importance of strengthening employee competence, procedural understanding, work integrity, and sustainable internal control practices to enhance organizational performance.
Analisis Penerapan Laporan Keuangan Sesuai dengan SAK EMKM pada Usaha Penggilingan Jagung di Desa Pukem Mataram Marga, Sukadana, Lampung Timur
Penelitian ini dimaksudkan untuk mengkaji bagaimana penerapan laporan keuangan sesuai dengan Sistem Akuntansi Keu angan Entitas Mikro Kecil Menengah (SAK EMKM) pada usaha agen jagung serta proses pencatatan transaksi pembelian jagung dari pet ani, penggilingan, dan penjualan jagung gilingan ke pabrik. Jenis penelitian y ang diterapkan ialah deskriptif kualitatif yang menerapkan data primer y ang dihimpun melalui wawancara dan pencatatan transaksi harian, serta data sekunder dari sumber pendukung. Temuan penelitian menunjukkan bahwa pemilik agen jagung telah melakukan pencatatan keuangan secara sederhana dan m anual, namun pemahaman terhadap SAK EMKM masih perlu ditingkatkan. Semua biaya penggilingan dan peng anta an jagung ke pabrik dicatat sebagai beban usaha, sementara penda pat an dari penjualan jagung giling an ke pabrik serta pembayaran kepada pet ani tercatat dengan jelas. Penerap an pencatat an berdasarkan SAK EMKM memberikan dampak positif da lam mempermudah pemilik usaha mengelola keuangan d an menumbuhkan transparansi laporan keuangan untuk pengambil an keputusan usaha
Pengaruh Transformasi Digital SDM, Literasi Digital, dan Budaya Kerja Terhadap Rekrutmen dalam Era Teknologi Digital di PT Jemla Ferry Merak Banten
The development of digital technology has driven changes in human resource management, particularly in the recruitment process, which is currently increasingly moving towards a digital-based system. Digital HR transformation, digital literacy, and work culture are factors suspected of influencing recruitment effectiveness in the digital technology era. This study aims to determine and analyze the influence of digital HR transformation, digital literacy, and work culture on recruitment at PT Jemla Ferry Merak Banten, both partially and simultaneously. The study used a quantitative method with a survey design. The study population was 92 employees with 92 respondents determined using a purposive sampling technique. Data collection was carried out through a questionnaire using a Likert scale and analyzed using validity tests, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results showed that Digital HR Transformation had a positive and significant effect on Recruitment with a coefficient value of 0.338 and a significance of <0.001, while Digital Literacy had a positive and significant effect with a coefficient value of 0.339 and a significance of <0.001. Meanwhile, Work Culture has a positive but insignificant influence with a coefficient value of 0.030 and a significance value of 0.541. Simultaneously, HR Digital Transformation, Digital Literacy, and Work Culture have a significant influence on Recruitment with an Adjusted R Square value of 0.546. This study shows that increasing digital transformation and digital literacy are important factors in supporting the effectiveness of technology-based recruitment.
Model dan Praktik Manajemen Perubahan dalam Menghadapi Transformasi Digital: Literature Review
The shifting business landscape driven by technological advancements fundamentally requires organizations to reorient various operational dimensions, including technological infrastructure, corporate culture, organizational architecture, and personnel capabilities. This scientific investigation is dedicated to an in-depth examination of optimal transition management strategies in response to disruption caused by digital transformation, as well as determining the crucial determinants for achieving effectiveness. The methodological approach adopted is qualitative descriptive research, conducted through a structured and systematic literature review of ten scientific journal articles and research outputs published between 2023 and 2026. Data collection procedures were carried out using the literature documentation method, subject to selection criteria including publications in both Indonesian and English, a substantial focus on change management and digital transformation, and indexing in reputable scientific databases. Data analysis was executed through the application of thematic analysis, involving a series of steps including coding, categorization, and interpretation. The results indicate that the most effective change management strategies involve transformational leadership, participatory communication mechanisms, digital competency enhancement, and the management of a consistently adaptive organizational culture. An organizational culture that fosters innovation, agility, collaboration, and continuous learning is substantially proven to mediate the relationship between digital transformation and the enhancement of organizational capabilities. This study provides a theoretical contribution to the development of change management models within the digital era context, while also offering practical implications for organizational decision-makers in formulating roadmaps for sustainable digital transformation implementation.
Pengaruh Kepemimpinan Pemberdayaan Dan Kepemimpinan Transformasional Terhadap Perilaku Kerja Inovatif Melalui Pemberdayaan Psikologis Dan Berbagi Pengetahuan
This study aims to examine how empowering leadership and transformational leadership influence employees’ innovative work behavior, with psychological empowerment and knowledge sharing as mediating variables. The research was conducted on all employees of the Bawaslu of West Sumatra Province. A census method was employed, involving a total of 236 respondents. Data were collected using a Likert-scale questionnaire and analyzed with Smart-PLS version 3.2.9. The findings reveal that both empowering leadership and transformational leadership have a positive and significant effect on psychological empowerment, knowledge sharing, and employees’ innovative work behavior. Furthermore, psychological empowerment was found to play a crucial role in enhancing innovative work behavior, whereas knowledge sharing did not show a significant influence. Mediation tests indicate that psychological empowerment effectively mediates the relationship between both empowering leadership and transformational leadership with innovative work behavior. In contrast, knowledge sharing was not found to mediate these relationships. These findings provide practical implications for public organizations, especially Bawaslu, in designing leadership strategies that promote an innovative work culture within the workplace.
Pengaruh Sistem Pengendalian Internal (SPI) dan Sistem Keuangan Desa (SISKEUDES) terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Madiun
This study aims to examine the effect of the Internal Control System (SPI) and the Village Financial System (SISKEUDES) on the accountability of village fund management among village officials in Madiun Regency. This study employed a quantitative approach using a survey method and multiple linear regression analysis to analyze the collected data. The sample consisted of 80 village officials involved in village financial management. The results of the t-test indicated that the Internal Control System (SPI) variable did not have a significant effect on accountability in village fund management, as shown by the significance value of 0.550, which is greater than 0.05. Meanwhile, the Village Financial System (SISKEUDES) variable had a positive and significant effect on accountability, with a significance value of 0.045, which is lower than 0.05. Furthermore, the coefficient of determination (R²) of 69.9% indicates that both variables simultaneously explain the variation in accountability in village fund management. This study provides important implications for village governments to optimize the implementation and use of SISKEUDES in improving village financial accountability and transparency.