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 :
Analisis Risiko Operasional Wind Component Limit Menggunakan Flysmart+ pada Bandara Pesisir (Coastal) dan Pegunungan (Terrain) di Indonesia
Historical data in aircraft performance evaluation often encounters data sparsity under extreme conditions. This study aims to symmetrically map the operational envelope of the CFM56-5B-powered Airbus A320-214 using a Full Factorial Design approach. A total of 3,960 deterministic scenarios were executed via Flysmart+ v4.1 certification software, exploring interactions among airport typologies (Coastal vs. Terrain), operational phases (Take-off/Landing), runway conditions (Dry/Wet), aircraft weights (Heavy/Medium/Light), and wind components. Simulated data were cross-validated using actual outputs from aircraft registration PK-GLL and analyzed via Univariate Analysis of Variance (ANOVA). The ANOVA results (R2=0.734) demonstrated that the wind component acts as a significant covariate (p<0.001), while the operational phase serves as the most dominant independent determinant of the safety margin (F=816.275,p=0.000). Critical findings revealed that the two-way interaction between Typology and Weight (Typology X Weight) is highly significant (p=0.000); heavy aircraft operations at terrain airports experience a radical degradation of safety margins due to the high density altitude phenomenon, dropping into the UNACCEPTABLE (UNSAFE) zone (<0%) under marginal weather. Conversely, the Typology X RWYCond interaction was non-significant (p=0.704), confirming that wet runway contamination reduces the safety margin at a constant severity rate across both typologies. As a mitigation strategy, this study formulates a dynamic Payload Restriction Rule for Flight Operation Officers (FOO) and recommends a Strict No-Tailwind Landing policy at Indonesian mountainous airports to prevent runway excursion accidents.
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Konversi Limbah Pertanian menjadi Pakan Ternak dalam Mewujudkan SDGS di Kecamatan Punggur, Lampung Tengah
The utilization of agricultural waste as fermented livestock feed is a local innovation that supports sustainable development in rural areas. This study aims to analyze the practice of converting agricultural waste into goat feed in Punggur District, Central Lampung Regency, and its contribution to the Sustainable Development Goals (SDGs). The research employs a qualitative approach using a case study method. Data were collected through in-depth interviews, field observations, and documentation using a snowball sampling technique. The findings show that agricultural waste such as corn stalks and cobs, cassava leaves, cassava peels, cassava pulp (onggok), and rice bran are processed into fermented feed through chopping and fermentation using molasses and EM4 for 14–21 days. This practice improves feed nutritional quality and digestibility, ensures feed availability during the dry season, and enhances goat health and productivity. Economically, fermented feed reduces costs by 30–50% and improves the efficiency of small-scale livestock farming. The adoption of this innovation is influenced by model farmers as early adopters, government support, and the diffusion of innovation, although challenges remain such as limited knowledge, traditional mindsets, and inadequate production facilities. Overall, this practice supports a circular economy and contributes to SDGs 1, 2, 3, 6, 7, 8, 10, 12, and 13.
Analisis Pengaruh LDR, BOPO, dan NPL terhadap ROA pada PT Bank Capital Indonesia Tbk.
Profitability is one of the main indicators used to assess banking performance and can be measured through Return on Assets (ROA). A bank's profitability is influenced by various internal factors, including the Loan to Deposit Ratio (LDR), Operating Expenses to Operating Income Ratio (BOPO), and Non-Performing Loans (NPL). This study aims to analyze the effect of LDR, BOPO, and NPL on ROA at PT Bank Capital Indonesia Tbk during the 2012–2024 period. This research employs a quantitative approach with an associative research design. The data used are secondary data obtained from the annual financial statements of PT Bank Capital Indonesia Tbk throughout the observation period. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS version 26, preceded by classical assumption tests and supported by correlation analysis, coefficient of determination, t-test, and F-test. The results indicate that, partially, LDR, BOPO, and NPL do not have a significant effect on ROA. However, simultaneously, these three variables have a significant effect on ROA. The multiple correlation coefficient (R) of 0.803 indicates a very strong relationship between the independent variables and ROA, while the coefficient of determination (R²) of 0.645 shows that 64.5% of the variation in ROA can be explained by LDR, BOPO, and NPL, whereas the remaining 35.5% is influenced by other factors outside the research model. These findings imply that the integrated management of liquidity, operational efficiency, and credit quality plays an important role in supporting the improvement of bank profitability.
Analisis Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Kinerja Keuangan Desa
This study aims to analyze the influence of accountability and internal control systems on village financial performance. Accountability and internal control systems are considered crucial factors in achieving transparent, effective, and efficient village financial management. This study employed a quantitative method with an associative approach. The data consisted of primary data obtained through a questionnaire with a Likert scale of 1–5, as well as secondary data from relevant literature. The sample in this study consisted of 30 respondents, consisting of village officials and village financial managers. The data analysis technique used was multiple linear regression analysis using SPSS, which included validity tests, reliability tests, t-tests, F-tests, and the coefficient of determination (R²). The results showed that accountability had a positive and significant effect on village financial performance. The internal control system also had a positive and significant effect on village financial performance. Simultaneously, both variables significantly influenced village financial performance. The coefficient of determination value of 62% indicates that the independent variables are able to explain variations in village financial performance, while the remaining influence is attributed to factors outside the study. The conclusion of this study is that increasing accountability and strengthening internal control systems are crucial for improving village financial performance. This demonstrates that good village financial governance relies heavily on transparency, accountability, and an effective internal oversight system.
Perhitungan Performa Penerbangan Berbasis Data FDMA pada Pesawat Cessna 172SP di Lingkungan Tropis
Conventional flight planning often relies on static performance calculations from manufacturer manuals without accounting for real-time local tropical atmospheric dynamics. This study analyzes daily fuel consumption deviations and approach stability within the Cessna 172S NAV III fleet at Blimbingsari Airport (WADY) using FDMA data. An ex-post facto quantitative approach was employed, extracting macro data from logs FDMA 2025.csv (3,164 flight releases) and micro parameters from approaches.csv (7,796 samples). Hypotheses were tested using One-Sample T-Test and Multiple Linear Regression via SPSS. Results revealed significant deviation (p < 0.001), with actual fuel consumption reaching 10.2 USG/hr during circular circuit flights, approaching the POH maximum limit (10.4 USG/hr). An overspeed approach of 9–13 knots above POH reference speed (61 KIAS) was detected, causing flare distance up to 1,300 feet and triggering maximum ground braking of 0.12 G. This research formulated a Safe Operating Envelope Matrix introducing a 5% Landing Weight Penalty at ambient temperature >32°C and a 1.6× safety factor for Landing Distance Required.
Pengaruh Penerapan Artificial Intelligence dalam Pelaporan Karbon terhadap Kualitas Carbon Disclosure dan Greenwashing pada Perusahaan Bei
Low Carbon Disclosure Quality (CDQ) remains a major challenge in sustainability reporting due to the risk of greenwashing, where companies make environmental claims that are not fully supported by their actual performance. Advances in Artificial Intelligence (AI) offer opportunities to improve carbon reporting through more accurate, consistent, and transparent data management. This study examines the effect of AI on Carbon Disclosure Quality, the effect of Carbon Disclosure Quality on Greenwashing, and the mediating role of Carbon Disclosure Quality in the relationship between AI and Greenwashing. Using a quantitative explanatory design, the study analyzes high-carbon-emission non-financial companies listed on the Indonesia Stock Exchange during 2020–2024, selected through purposive sampling. Panel data regression with the Fixed Effect Model and causal step mediation analysis were employed. The results show that AI positively and significantly affects Carbon Disclosure Quality, while Carbon Disclosure Quality negatively and significantly affects Greenwashing. However, Carbon Disclosure Quality does not mediate the relationship between AI and Greenwashing. AI also has a direct negative effect on Greenwashing, indicating its important role in enhancing disclosure quality and reducing greenwashing practices.
Determinan Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi
The increasing number of audit activities in detecting financial statement fraud, such as the case of PT Indofarma Tbk., indicates that audit quality is a crucial aspect that requires serious attention, particularly in maintaining the reliability of a company’s financial information. This study aims to analyze the effect of audit tenure, audit rotation, and audit firm (KAP) size on audit quality, as well as to examine the role of the audit committee as a moderating variable in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research method used is a quantitative approach utilizing secondary data obtained from financial reports and annual reports of companies. The purposive sampling technique resulted in 69 companies with a total of 345 observations. The data were analyzed using logistic regression and Moderated Regression Analysis (MRA) to test the moderating effects. The results show that audit tenure and audit rotation have no effect on audit quality, while audit firm size has an effect on audit quality. The audit committee is unable to moderate the effect of audit firm size on audit quality. However, the audit committee is able to moderate the effect of audit rotation on audit quality.
Faktor Penentu (Determinant) Struktur Modal
The purpose of this study is to determine the factors that influence capital structure in food and beverage firms that are listed between 2018 and 2023 on the Indonesia Stock Exchange. Manufacturing firms in the consumer goods sector more especially, the food and beverage subsector, make up the study's population. The Indonesia Stock Exchange lists 83 businesses. Purposive sampling is the technique employed. Using this approach, a sample of 14 businesses was collected and monitored for six periods, yielding a total of 84 data observations. Multiple linear regression analysis was used to analyze the data using the Random Effect Model (REM) approach with the aid of the EViews application. The study's findings show that, among food and beverage companies listed on the Indonesia Stock Exchange between 2018 and 2023, profitability and Non-Debt Tax Shield (NDTS) have a negative and significant impact on capital structure, while firm size, asset structure, and company growth have a positive and significant impact.
Pengaruh Literasi Keuangan dan Pendapatan terhadap Perilaku Keuangan Pelaku UMKM di Tanggulangin
MSME constitute a cornerstone of Indonesia's economic architecture, yet their sustainability remains constrained by persistent challenges in financial management, largely attributable to inadequate levels of financial literacy among business operators. This research aims to investigate the effect of financial literacy and income upon the financial conduct of MSME practitioners in Tanggulangin. Employing an associative quantitative approach, primary data were gathered through structured questionnaire distribution administered to 81 respondents selected via purposive sampling technique. Data examination was conducted via multiple linear regression analysis, reinforced by classical assumption examination and hypothesis verification procedures. The results demonstrate that financial literacy bears a positive and significant influence on financial behavior, signifying that higher command of financial concepts corresponds with improved quality in business financial management. Conversely, income demonstrated no significant relationship with financial behavior, suggesting that revenue magnitude does not inherently determine the soundness of financial decision-making. Nevertheless, when evaluated collectively, financial literacy and income produce a significant concurrent impact on financial conduct. These findings underscore financial literacy as the paramount determinant in cultivating sound financial conduct, thereby affirming that the advancement of financial education and comprehension is indispensable in sustaining and accelerating the growth trajectory of MSMEs.
Evaluasi Pengelolaan Master Data Material dan Harga pada Modul Material Management dalam Mendukung Kualitas Penyusunan Harga
PT Perkebunan Nusantara IV Regional 1 has implemented the Integrated Procurement System (IPS) to support Material management through Material and Price Master Data. However, the utilization of this data in supporting the preparation of Owner’s Cost Estimate (HPS) and procurement activities has not been fully optimized due to differences in users’ understanding of the information available within the system. This study aims to evaluate the contribution of Material management to the quality of HPS preparation and procurement effectiveness, as well as to develop an improvement framework that can be utilized by the company. The study employed a qualitative approach using an evaluative case study method. Data were collected through interviews, observations, document reviews, and expert judgment. The analysis was conducted using Contribution Analysis, CMMI Assessment based on SCAMPI Class C, Gap Analysis, and Fishbone Analysis. The results indicate that material management contributes to providing more standardized, consistent, and accessible material and price information, which supports the quality of HPS preparation and procurement effectiveness. The maturity level of Material management was assessed at Level 2 (Managed). This study proposes the Material management Performance Improvement Framework (MMPIF) as a guideline for continuous performance improvement.
Penerapan Standar Audit Kantor Akuntan Publik Heliantono dan Rekan Cabang Semarang
. Audit quality is influenced not only by formal compliance with professional standards but also by auditors’ ability to address implementation challenges in dynamic practice settings. This study critically examines the application of International Standards on Auditing (ISA) 315, 330, and 700 at KAP Heliantono dan Rekan Semarang Branch, focusing on both strong compliance practices and implementation gaps that are often overlooked in previous descriptive studies. Using a qualitative case study approach, data were collected through participant observation, semi-structured interviews, and document analysis over 13 weeks. The study analyzes how time pressure, client complexity, differences in auditor competence, and dependence on the ATLAS digital application affect audit execution quality. The findings show that the KAP has generally implemented systematic compliance in risk assessment, risk response, and audit reporting. However, several challenges remain, including inconsistent documentation of risk materiality thresholds, potential standardization risks from ATLAS that may limit professional judgment, and the occasional use of verbal management representations instead of formal written documentation in lower-risk engagements. The study provides practical implications for KAP governance, auditor training, and regulatory oversight.
Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa terhadap Pencegahan Fraud Pengelolaan Dana Desa
The ever-increasing management of Village Funds requires good governance to minimize the risk of fraud. The application of the principles of accountability, transparency, and competence of village officials is an important factor in realizing effective, accountable, and integrity-based village financial management. This study aims to analyze the influence of accountability, transparency, and competence of village officials, both partially and simultaneously, on fraud prevention in Village Fund management in Sambikerep Village, Rejoso District, Nganjuk Regency. The study used a quantitative approach with a survey method by distributing questionnaires to all village officials as respondents. Data were analyzed using multiple linear regression analysis with the help of the SPSS program through validity tests, reliability tests, classical assumption tests, partial tests (t-tests), simultaneous tests (F-tests), and coefficients of determination. The results of the study indicate that accountability and transparency do not have a significant effect on fraud prevention, while village official competence has a positive and significant effect. Simultaneously, accountability, transparency, and competence of village officials have a significant effect on fraud prevention. These findings indicate that improving the competence of civil servants and strengthening the implementation of integrated good governance principles can support efforts to prevent fraud in the management of Village Funds.
Pengaruh Good Corporate Governance, Profitabilitas, dan Leverage terhadap Nilai Perusahaan dengan Moderasi Ukuran Perusahaan
This study aims to examine the effect of Good Corporate Governance (GCG), profitability, and leverage on firm value, with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This research employs a quantitative approach with a causal associative design. The data were obtained from annual reports and financial statements of manufacturing companies listed on the IDX and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that Good Corporate Governance, proxied by institutional ownership, profitability (Return on Assets/ROA), and leverage (Debt to Equity Ratio/DER), have no significant effect on firm value. In addition, firm size is also unable to moderate the relationship between Good Corporate Governance, profitability, and leverage and firm value. These findings indicate that variations in firm value in the manufacturing sector during the study period are more strongly influenced by other factors outside the research model. From a theoretical perspective, these results suggest that Agency Theory, Signaling Theory, and Trade-Off Theory have not been fully able to explain the dynamics of firm value in this research context. From a practical perspective, the findings emphasize that investment decision-making should not rely solely on key financial indicators, but also consider external factors such as industry conditions and market expectations.
Perencanaan Tenaga Kerja Berbasis Target Produksi: Analisis Forecasting Kebutuhan Sumber Daya Manusia
This study aims to analyze workforce requirement Forecasting based on production targets at the sewing line of PT Morich Indo Fashion. The study employs a descriptive qualitative approach with data collection techniques including in-depth interviews, participatory observation, and documentation studies. Research informants consist of production managers, sewing line supervisors, HRD department heads, and sewing line operators selected through purposive sampling. Data analysis was conducted using Miles and Huberman’s interactive model comprising data reduction, data display, and conclusion drawing. The findings reveal a gap between forecasted workforce requirements and actual workforce availability at the sewing line, caused by production target fluctuations, product complexity variations, worker turnover rates, and limitations in workforce planning systems. The study also identifies that current workforce planning practices have not fully utilized systematic Forecasting methods, resulting in challenges in balancing labor capacity and production demands. The implications of these findings indicate the need for integrating data-driven workforce Forecasting systems into the company’s human resource planning process to achieve production targets efficiently without creating excessive workload, reducing productivity risks, or causing resource waste. This research provides insights for improving workforce management strategies in the garment manufacturing industry.
Pengaruh Operation Process dan Supply Chain Management terhadap Service Quality dan Product Quality pada Industri Quick Service Restaurant di Indonesia
This study aims to analyze the influence of operation processes and Supply Chain Management on Service Quality and Product Quality within the Quick Service Restaurant (QSR) industry in Indonesia. A quantitative approach was employed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were collected via questionnaires distributed to 150 operational employees of QSRs in West Jakarta, selected using a purposive sampling technique. The results indicate that operation processes have a positive effect on Service Quality; Supply Chain Management has a positive effect on both Service Quality and Product Quality; operation processes have a positive effect on supply chain management; and Service Quality has a positive effect on Product Quality. However, operation processes do not have a significant effect on Product Quality. The findings demonstrate that the effectiveness of operational processes and integrated Supply Chain Management plays a crucial role in determining service and Product Quality in the QSR industry. This study is expected to contribute to the advancement of operations and Supply Chain Management knowledge and provide insights for fast-food companies seeking to enhance their competitiveness through the optimization of operational processes and Service Quality.through the optimization of operational processes, supply chain management, and Service Quality.
Analisis dan Strategi Pengembangan Bumdes Sebalik Mandiri
This study aims to analyze the strategic position and formulate development strategies for Sebalik Mandiri Village-Owned Enterprise (BUMDes) in Sebalik Village, Banyuasin Regency, South Sumatra. This BUMDes operates in the agricultural production facilities sector (saprodi), specifically fertilizers and pesticides. The method used is SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) with a qualitative descriptive approach. Data were collected through observation, in-depth interviews with 3 core management members and 2 employees, and documentation studies. The results identified the main strengths of BUMDes in competitive pricing, payment flexibility, and full support from the village government, but it still has weaknesses in limited capital and business experience. Available opportunities include village land management and the development of BUMDes-branded products, while the main threats come from price competition and supply instability. Based on the SWOT matrix, the position of Sebalik Mandiri BUMDes is in quadrant I (Aggressive Strategy), indicating that internal strengths can be maximally utilized to seize existing opportunities. The priority strategies recommended are capital optimization through village support, development of village land management businesses, and strengthening institutional and digital administration to face competition.
Dampak Influencer sebagai Variabel Intervening bagi Pengguna TikTok Shop di Kota Semarang
This study aims to analyze the Influencer of price and brand image on the purchase of fashion products among TikTok Shop users in Semarang City, both directly and through Influencers as a mediating variable. This study employed an ex-planatory quantitative approach. Data were collected through a closed-ended questionnaire distributed to 200 respondents selected using a purposive sampling technique. Data analysis was conducted through validity testing, reliability testing, classical assumption testing, regression analysis, and mediation analysis using Jamovi version 2.6.44. The results show that all research instruments met the criteria for validity and reliability. The Adjusted R-squared value of 0.604 in-dicates that price, brand image, and Influencers explain 60.4% of the variation in purchase decisions, while the remain ning 39.6% is explained by other factors outside the research model. Partially, price, brand image, and Influencers have a positive and significant effect on purchase decisions. In addition, Influencers are proven to partially mediate the influence of price and brand image on purchase decisions. These findings indicate that purchase decisions on TikTok Shop are not only determined by price considerations and brand image, but are also influenced by social validation and marketing com-munication built through Influencers.
Pengaruh DPK, NPL, dan CAR terhadap Penyaluran Kredit pada Bank Umum yang Terdaftar di BEI Periode 2022-2025
Penelitian ini dimotivasi oleh pentingnya distribusi kredit sebagai fungsi utama perbankan dalam mendukung pertumbuhan ekonomi. Distribusi kredit dipengaruhi oleh faktor internal bank seperti Dana Pihak Ketiga (TPF), Kredit Macet (NPL), dan Rasio Kecukupan Modal (CAR). Studi ini bertujuan untuk menganalisis pengaruh TPF, NPL, dan CAR terhadap distribusi kredit di bank komersial yang terdaftar di Bursa Efek Indonesia (IDX) untuk periode 2022-2025. Metode yang digunakan adalah kuantitatif dengan pendekatan kausal komparatif. Sampel ditentukan menggunakan purposive sampling, menghasilkan 33 perusahaan dengan 132 observasi. Data sekunder berasal dari laporan keuangan tahunan dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil menunjukkan bahwa secara parsial, TPF, NPL, dan CAR tidak memiliki pengaruh signifikan terhadap distribusi kredit. Secara simultan, ketiga variabel tersebut juga tidak memiliki pengaruh signifikan dengan nilai R Kuadrat sebesar 0,5%, menunjukkan daya penjelas model yang sangat rendah. Temuan ini menunjukkan bahwa distribusi kredit lebih dipengaruhi oleh faktor-faktor selain variabel penelitian, sehingga diperlukan penelitian lebih lanjut dengan menambahkan variabel seperti rasio likuiditas, profitabilitas, dan kondisi makroekonomi.
Analisis Kinerja Keuangan melalui Biaya Produksi, Biaya Operasional, dan Pendapatan Usaha terhadap Laba Bersih Perusahaan Otomotif
This study is motivated by the importance of net profit as a key indicator for assessing a company’s financial performance. Net profit is influenced by various factors, including production costs, operating expenses, and operating revenue. The objective of this study is to analyze the impact of production costs, operating expenses, and operating revenue on the net profit of automotive companies listed on the Indonesia Stock Exchange (IDX) from 2021-2024, examining these effects both individually and simultaneously. A quantitative approach with a causal – associative method was employed. Purposive sampling was used to select 15 companies, resulting in a total of 60 observation units. Data analysis was conducted using multiple linier regression via SPSS software, incorporating classical assumption tests, t- tests, F- tests, and the coefficient of determination. The results indicate that, individually, production costs have a negative and insignificant effect on net profit, operating expenses have a positive and significant effect on net profit, and operating revenue has a negative and insignificant effect on net profit. Simultaneously, production costs, operating expenses, and operating revenue have a significant effect on net profit, with a coefficient of determination of 12,9% for the model. The study implies that automotive companies need to manage production costs and operating revenue more efficiently while optimizing productive operating expenses to enhance net profit. .
Path Analysis of Teacher Performance as a Mediator of the Effect of Principal Leadership on Student Academic Achievement in Vocational Secondary Schools
This study evaluates and tests the structural relationship model between principal leadership, teacher performance, and student academic achievement at SMK Negeri 2 Medan, by positioning teacher performance as a mediating variable. A quantitative approach with an explanatory survey design was applied to a population of 138 vocational teachers, from which a sample of 103 respondents was selected using simple random sampling. Data on principal leadership and teacher performance were gathered via verified Likert-scale questionnaires, while student achievement data were obtained objectively from official school archives containing aggregated report cards and examination scores. Data were analyzed using multiple linear regression and stepwise path mediation analysis evaluated via the Sobel test within SPSS 25. The results reveal that: (1) principal leadership has a positive and significant effect on student academic achievement (beta = 0.457, p < 0.05); (2) principal leadership has a positive and significant effect on teacher performance (beta = 0.551, p < 0.05); (3) teacher performance has a positive and significant effect on student achievement (beta = 0.365, p < 0.05); and (4) teacher performance significantly acts as a partial mediator in the relationship between principal leadership and student achievement, as the direct impact coefficient significantly declined to 0.305 upon including the mediator in the model. Simultaneously, both independent variables explain 30.7% of the variance in student achievement (R-squar =0.307, F=22,156, p=0.000). This study suggests that educational management should integrate instructional leadership enhancement with teachers' pedagogical professional development to optimize academic outcomes in vocational education institutions.
Pengaruh Brand Image dan Word of Mouth dalam Penggunaan E-Wallet Gopay terhadap Keputusan Pembelian Suatu Produk
This study aims to determine the effect of brand image and word of mouth on purchasing decisions through the use of the GoPay e-wallet. The research focuses on examining whether consumers’ perceptions of the GoPay brand and recommendations shared by other users influence their decision to use the payment service and subsequently affect product purchasing decisions. The data analysis techniques employed include data quality testing through validity and reliability tests, classical assumption testing consisting of normality, multicollinearity, and heteroscedasticity tests, multiple linear regression analysis, and hypothesis testing. These analytical procedures were applied to ensure that the research instruments and statistical models met required standards. The findings indicate that brand image does not have a significant influence on consumers’ decisions to use the GoPay e-wallet. Meanwhile, word of mouth has a positive and partially significant influence on the decision to use GoPay. In addition, the decision to use the GoPay e-wallet has a positive and significant effect on product purchasing decisions. These results suggest that interpersonal recommendations play a more important role than brand image in encouraging consumers to use GoPay. Furthermore, the use of GoPay can contribute to purchasing decisions by providing a practical, accessible, and convenient digital payment method.
Pengaruh Konsistensi Pesan Multi-Channel terhadap Continuance Intention dengan Content Personalization dan Perceived Enjoyment pada Aplikasi Streaming Digital Gen Z
Apps for digital streaming are actively increasing their communication efforts on multiple digital channels at the same time. However, the impact of message consistency on user retention in Indonesia has not yet been thoroughly studied. This study aims to examine the effect of Multi-Channel Message Consistency on Continuance Intention, with Content Personalization and Perceived Enjoyment as mediators, among Gen Z users of digital streaming apps. Purposive sampling was employed to pick 100-150 Gen Z members between the who actively use digital streaming applications for the survey, which was a quantitative technique. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS. The results are expected to demonstrate that Multi-Channel message consistency has a positive effect on Perceived Enjoyment and Continuance Intention, and that Perceived Enjoyment mediates this relationship. Content Personalization is expected to strengthen the effect of message consistency on Perceived Enjoyment. This study contributes to the development of effective Multi-Channel communication strategies to increase user retention among Gen Z users of digital streaming platforms.
Pengaruh Investasi Hijau dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderasi
The purpose of this study was to analyze This study aims to analyze the effect of green investment and dividend policy on firm value in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, with profitability as a moderating variable. The study employs a quantitative approach using panel data from 45 mining companies obtained through purposive sampling. Data were analyzed using E-Views 13 with Moderated Regression Analysis (MRA) on 155 valid samples. The results indicate that green investment has a significant negative effect on firm value, while dividend policy and profitability have no significant direct effect; however, profitability is proven to moderate and strengthen the effect of both green investment and dividend policy on firm value. These findings support the concept of conditional signal credibility within Signalling Theory, whereby green investment and dividends only serve as positive signals for investors when supported by adequate profitability. Practically, management should first ensure stable profitability before expanding green investment or distributing dividends, so that both policies effectively enhance firm value in the eyes of investors. Future research is recommended to extend the observation period, incorporate additional moderating variables such as firm size and corporate governance, and test the model across other sectors to examine the generalizability of these findings.
Strategic foresight sebagai Kapabilitas Strategis dalam Transformasi Digital Organisasi Kesehatan: Meta-Sintesis Literatur
Digital transformation has become a strategic priority for healthcare organizations to improve service quality, operational efficiency, and organizational sustainability. However, previous studies have generally examined strategic foresight, strategic capabilities, and digital transformation as separate constructs, leaving their relationships insufficiently integrated. This study develops a conceptual model of the role of strategic foresight as a strategic capability supporting digital transformation in healthcare organizations through a meta-synthesis approach. Literature was retrieved from the PubMed database using the following inclusion criteria: Scopus-indexed journal articles, published in English, available in full text, and published between 2021 and 2026. Twenty-three articles met the inclusion criteria and were analyzed using thematic synthesis involving coding, descriptive theme development, and analytical theme generation. Five analytical themes emerged: strategic foresight as an anticipatory approach, scenario planning as an implementation mechanism, strategic foresight as an organizational capability, digital transformation as an outcome of strategic capability, and an integrated conceptual model linking environmental change, strategic foresight, strategic capabilities, and digital transformation. The findings indicate that successful digital transformation depends not only on technology adoption but also on an organization's ability to strengthen dynamic capabilities, organizational resilience, and strategic decision-making through strategic foresight. The proposed conceptual model represents the study's main contribution by integrating these elements into a unified framework, providing theoretical insights for strategic management and practical guidance for designing adaptive, proactive, and sustainable digital transformation strategies in healthcare organizations.
Talent Management Generasi Z di Era Post-Pandemic: Sebuah Kajian Literatur Sistematis
Generation Z (born 1997–2012) has now become the largest workforce cohort massively entering the global labor market in the post-COVID-19 pandemic era. Their unique characteristics digital nativity, value orientation, and demand for flexibility present new challenges to conventional talent management practices that organizations have long relied upon. This systematic literature review aims to map effective talent management strategies for managing, developing, and retaining Generation Z in the post-pandemic era. A total of 42 articles from Google Scholar, Scopus, and EBSCO databases published between 2020 and 2025 were analyzed using the PRISMA framework. The review identified five main themes: (1) the profile and work values of Generation Z, (2) the pandemic’s impact on work expectations, (3) digital-based acquisition and recruitment strategies, (4) technology-based competency development, and (5) retention strategies through employee experience approaches. This study concludes that organizations need to adopt an adaptive, data-driven, and holistically well-being-oriented talent management approach to win the talent war in this new era. Theoretical and practical implications are discussed as guidance for academics and human resource management practitioners.
Peran Psychological Safety dalam Memediasi Pengaruh Inclusive Leadership dan DEI Initiatives terhadap Employee Engagement di Indonesia
The increasingly diverse organizational environment requires the development of inclusive work cultures to enhance employee engagement. Organizations are encouraged to implement inclusive leadership and adopt diversity, equity, and inclusion (DEI) initiatives, while employee engagement is also influenced by psychological conditions in the workplace, particularly psychological safety. This study aims to examine the effects of inclusive leadership and DEI initiatives on employee engagement and to test the mediating role of psychological safety. A quantitative explanatory design was employed. Data were collected through an online questionnaire from at least 150 employees in private, public, and service organizations in Indonesia using purposive sampling. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that DEI initiatives significantly influence psychological safety, and psychological safety significantly affects employee engagement while mediating the relationship between DEI initiatives and employee engagement. However, inclusive leadership does not show significant effects on these variables.
Peran Kepercayaan Konsumen dalam Memediasi Hubungan Antara Kualitas Produk terhadap Loyalitas Pelanggan pada Karung Jantan
Based on field observations and consumer reviews through Google Reviews and social media, it appears that Karung Jantan is able to provide good product quality, especially in terms of material comfort, size fit, and trendy designs. However, in practice, several obstacles are still found, such as limited size and color variants, and queues when the store is busy. Nevertheless, most consumers still show interest in repurchasing and even recommending Karung Jantan to others. This phenomenon shows that customer loyalty is not only influenced by product quality, but also by psychological factors such as trust in the brand formed through positive experiences, pleasant interactions with staff, and perceptions of brand consistency in maintaining image and quality. The purpose of this study is to determine whether consumer trust mediates the effect of product quality on customer loyalty at the Karung Jantan store. The data used are primary and secondary data obtained from distributing questionnaires. The number of samples used in this study is 120 respondents. The data collection technique used is a questionnaire. The analysis technique uses the path coefficient smartPLS 4. The results of this study are product quality has a positive and significant effect on customer loyalty. Product quality has a positive and significant effect on consumer trust. Consumer trust significantly influences customer loyalty. Consumer trust mediates the effect of product quality on customer loyalty.
Pengaruh Fitur Layanan Mandiri dan Literasi Digital Nasabah terhadap Efektivitas Transaksi Perbankan Studi Kasus PT BRI (Persero) Tbk Unit Puding Besar
This study aims to determine the effect of self-service features and customers’ digital literacy on the effectiveness of banking transactions among BRImo users at PT Bank Rakyat Indonesia (Persero) Tbk Unit Puding Besar. This research employed a quantitative method with a purposive sampling technique. Data were collected through questionnaires distributed to 50 respondents and analyzed using SPSS through validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination. The results show that self-service features did not have a significant effect on the effectiveness of banking transactions, with a significance value of 0.085, whereas digital literacy had a positive and significant effect with a significance value of 0.000. Simultaneously, self-service features and digital literacy significantly affected the effectiveness of banking transactions, with a significance value of 0.000. The coefficient of determination was 0.676, meaning that 67.6% of the effectiveness of banking transactions can be explained by both variables, while the remaining 32.4% is influenced by other variables outside this study. It can be concluded that digital literacy is the more dominant factor affecting the effectiveness of banking transactions.
Pengaruh Green Accounting, Profitabilitas, dan Leverage terhadap Nilai Perusahaan dengan Moderasi Corporate Social Responsibility
This study aims to examine the effect of Green Accounting, Profitability, and Leverage on firm value, with Corporate Social Responsibility serving as a moderating variable. The study is motivated by the importance of firm value as an indicator of a company's success in attracting investors and by inconsistent findings from previous studies regarding the effects of Green Accounting, Profitability, and Leverage on firm value. This research employed a quantitative approach with a causal research design. The sample was selected using a purposive sampling technique. Data were analyzed using Moderated Regression Analysis. Firm value was measured using Price to Book Value, Green Accounting by environmental costs, Profitability by Return on Asset, Leverage by the Debt-to-Equity Ratio, and CSR by the Corporate Social Responsibility Disclosure Index (CSRDI) based on the GRI G4 standards. The results indicate that Green Accounting has a significant positive effect on firm value, whereas Profitability and Leverage have no significant effect. Furthermore, CSR moderates the relationship between Profitability and firm value but does not moderate the effects of Green Accounting and Leverage on firm value. These findings suggest that Green Accounting contributes to enhancing firm value, while CSR only strengthens the relationship between Profitability and firm value.
Digitalisasi Pelaporan Pengawasan Internal melalui Sistem Informasi Manajemen Audit Berbasis Web pada Universitas BLU
Internal audit reporting is a decisive stage in transforming audit findings into institutional improvement. In public service agency universities, reporting is expected to be timely, traceable, and data-driven; however, manual document-based procedures may constrain data access, report completion, and follow-up monitoring. This study aims to analyze the existing internal audit reporting process and design a web-based Management Audit Information System (SIMA) for Universitas BLU. The study employed policy research with a qualitative descriptive and design-oriented approach. Data were collected through document analysis of annual audit planning, audit charter, two review reports, and functional specifications of the SIMA prototype. The analysis used gap analysis and requirement-feature mapping. The findings show five core problems: limited access to financial data, low document submission (45.27%), inconsistent evidence quality, slow approval workflow, and weak real-time monitoring of recommendations and key performance indicators. SIMA is designed with six integrated modules covering audit planning, working papers, audit reports, follow-up monitoring, executive dashboard, and auditee panel. The model contributes a contextual digital audit reporting framework for strengthening accountability in public higher education governance.
Pengaruh Profitabilitas, Capital Intensity, dan Transfer Pricing terhadap Penghindaran Pajak pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI pada Tahun 2020–2024
This study aims to empirically examine and analyze the effect of profitability, capital intensity, and transfer pricing on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research applies a quantitative approach with a causal associative method. The population consists of all food and beverage sector companies listed on the IDX, and the sample was selected through purposive sampling, yielding 18 companies with 64 observations after outlier elimination. The data are secondary data in the form of audited annual financial reports, analyzed using multiple linear regression with classical assumption tests processed through SPSS software. Profitability is proxied by Return on Assets (ROA), capital intensity by the fixed asset intensity ratio, transfer pricing by the related party transaction ratio, and tax avoidance by the Effective Tax Rate (ETR). The results show that profitability has a significant negative effect on tax avoidance, capital intensity has a significant positive effect on tax avoidance, whereas transfer pricing has no significant effect on tax avoidance in the food and beverage sector during the observation period.
Analisis Pengaruh Authenticity Influencer terhadap Niat Beli melalui Inspirasi Konsumen
This study aims to analyze the influence of Social Media Influencer (SMI) Personal Authenticity, Trustworthiness, and Brand Awareness on Customer Purchase Intention, with SMI Inspiration as a mediating variable. The research method used a quantitative approach with Partial Least Squares (PLS-SEM) analysis. Data were obtained from respondents who use social media and have been exposed to influencer content. The results show that Brand Awareness and SMI Inspiration have a positive and significant effect on Customer Purchase Intention. SMI Personal Authenticity has a significant effect on SMI Inspiration, but does not directly influence purchase intention. Meanwhile, SMI Trustworthiness does not show a significant effect on either SMI Inspiration or Customer Purchase Intention. The R-square value indicates that the model has strong explanatory power. These findings indicate that the inspiration provided by influencers and the level of brand awareness are important elements in driving consumer purchase intention. This study implies that companies need to emphasize inspiration-based marketing strategies and strengthening brand awareness rather than solely relying on influencer credibility.
Pengaruh Kepemimpinan Transformasional dan Motivasi Berorganisasi terhadap Kinerja Anggota dengan Peran Mediasi Komitmen Organisasi pada Organisasi Kemahasiswaan Universitas Tarumanagara
This study aims to analyze the influence of transformational leadership and organizational motivation on member performance, with organizational commitment serving as a mediating variable in student organizations at Tarumanagara University. The study was motivated by the declining levels of member participation and engagement during the organizational management period, which may affect organizational effectiveness and member performance. The sample consisted of 276 students actively involved in student organizations at Tarumanagara University, selected using a purposive sampling technique. Data were collected through an online questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The results indicate that transformational leadership has a positive and significant effect on both member performance and organizational commitment. Organizational motivation also has a positive and significant effect on member performance and organizational commitment. Furthermore, organizational commitment has a positive and significant effect on member performance and partially mediates the relationship between transformational leadership and member performance, as well as the relationship between organizational motivation and member performance. This study provides practical implications for student organizations to strengthen transformational leadership, enhance organizational motivation, and foster organizational commitment in order to improve member performance.
Pengaruh Financial Performance dan Government Ownership terhadap Sustainability Report Quality dengan GCG sebagai Variabel Moderasi
This study aims to examine the effect of financial performance and government ownership on sustainability report quality, with good corporate governance (GCG) serving as a moderating variable. The study employs a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The population consists of 65 mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a purposive sampling technique, 20 companies were selected, resulting in a total of 60 observations over three years. The data were analyzed using SmartPLS 4 software. The findings indicate that financial performance has not contributed to improving sustainability report quality. Likewise, good corporate governance has not strengthened the contribution of financial performance to sustainability report quality. In contrast, government ownership contributes to enhancing sustainability report quality. However, good corporate governance has not strengthened the contribution of government ownership to sustainability report quality.
Strategi Promosi Digital Terintegrasi dalam Mendorong Enrollment Intention Pendidikan Pascasarjana Melalui Perspektif Atribusi Calon Mahasiswa
This study examines the influence of prospective students' attribution and multi-channel digital marketing on postgraduate program enrollment intention, with advertising attitude as a mediating variable. The background of this research stems from the increasingly widespread use of digital media by higher education institutions to reach and attract prospective students in an era of intensifying competition. A quantitative explanatory approach was employed, with data collected through questionnaires distributed to 223 respondents and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The findings indicate prospective students' attribution and multi-channel digital marketing strategies positively shape advertising attitude, which subsequently encourages the formation of enrollment intention. This study further confirms the mediating role of advertising attitude in bridging the relationship between prospective students' attribution and multi-channel digital marketing with enrollment intention in postgraduate programs. These findings carry practical implications for postgraduate program administrators in designing more integrated digital promotion strategies that align with the characteristics and information needs of prospective students, while also enriching the growing body of literature on digital-based higher education marketing.
Peningkatan Kapasitas Kelompok Sadar Wisata dalam Mengembangkan Potensi Pariwisata yang Ada di Pemandian Bah Uluni Mabar, Simalungun
This study aims to describe and analyze the capacity-building efforts of the Tourism Awareness Group (Pokdarwis) in developing the tourism potential at Bah Uluni Mabar Natural Swimming Pool, Simalungun Regency. This research employs a qualitative approach with a descriptive research type. Data collection techniques include in-depth interviews, participatory observation, and documentation. Research informants were selected purposively, including Pokdarwis administrators and members, tourism managers, village officials, and tourists visiting Bah Uluni Mabar Natural Swimming Pool. The research results indicate that Pokdarwis Bah Uluni Mabar has undertaken various efforts to increase group capacity, including tourism management skills training, increasing tourism awareness through the Sapta Pesona program, developing nature-based and local culture tourism attractions, and optimizing promotion through digital media. However, there are still a number of challenges faced, including limited funding, lack of professionally trained human resources, and minimal tourism infrastructure support. This study recommends the need for synergy between local governments, local communities, and the private sector in supporting the sustainability of tourism development at Bah Uluni Mabar Natural Swimming Pool.
Best.Camp is a culinary business operating as a café located in the Megamas waterfront area of Manado City, offering a seaside concept with direct views of Manado Bay and a scenic sunset as its main attraction. The café specializes in two signature products, Ayam Crispi Sambal Mata and Best Coffee, and has been operating for approximately five months with positive customer responses. This business plan aims to analyze the business development prospects from operational, marketing, and financial perspectives. Best.Camp implements a structured operational management system covering raw material management, production processes, and customer service while utilizing digital marketing through Instagram, TikTok, WhatsApp, and Facebook to reach various market segments, including students, employees, families, and tourists. The business is fully financed through the founders' own capital without external funding. Based on five months of operational data and business feasibility analysis using Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP), Best.Camp demonstrates promising prospects and is considered feasible for sustainable growth and future development.
Strategi Manajemen Penyelenggaraan Event Olahraga dalam Meningkatkan Kualitas Kompetisi JATM Open 2026 dalam Persatuan Seluruh Indonesia (PASI)
The successful organization of a sports event requires an effective management strategy to create a professional, fair, and competitive environment while enhancing athlete participation. This study aims to analyze the implementation of the Planning, Organizing, Actuating, and Controlling (POAC) management functions in the organization of the 2026 East Java Open by the East Java Provincial Association of the All Indonesia Athletics Association (PASI) to improve competition quality. This study employed a qualitative approach, with data collected through observations, interviews, documentation, and questionnaires. Data were analyzed using the Miles and Huberman interactive model, which consists of data reduction, data display, and conclusion drawing, supported by descriptive analysis using the Guttman Scale. The findings indicate that the implementation of the POAC management functions was generally effective. The Planning function achieved a score of 14 out of 18 (77.8%, Fairly Strong), Organizing scored 10 out of 12 (83.3%, Strong), Actuating scored 15 out of 18 (83.3%, Strong), while Controlling obtained the highest score of 26 out of 27 (96.3%, Excellent). These findings suggest that effective supervision, supported by well-organized planning, implementation, and organizational management, contributes significantly to improving the quality of sports event management. This study concludes that the implementation of the POAC-based management strategy has effectively supported the improvement of the quality of the 2026 East Java Open organized by PASI East Java, with Controlling emerging as the most dominant management function. The findings are expected to serve as an evaluation tool and practical reference for PASI East Java and other sports event organizers in developing more professional, effective, and sustainable sports competitions.
Peran Implementasi QRIS dalam Meningkatkan Transparansi dan Akuntabilitas serta Dampaknya terhadap Kepercayaan Mahasiswa (Studi pada Mahasiswa Universitas Tanjungpura Pontianak)
This study was conducted due to the increasing use of QRIS within society and the growing importance of user trust in utilizing digital-based transaction systems. The purpose of this study is to determine the effect of QRIS implementation, transparency, and accountability on the trust of students at Tanjungpura University, Pontianak, in using QRIS. The method used in this research is quantitative, with data collected through the distribution of structured questionnaires to respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS version 32. The results of the study indicate that QRIS implementation and accountability have a positive effect on student trust, whereas transparency does not have a positive effect on student trust. However, simultaneously, QRIS implementation, transparency, and accountability positively influence student trust. These findings suggest that the successful adoption of QRIS is influenced not only by technological implementation but also by the accountability demonstrated by service providers in managing digital payment transactions. Therefore, it can be concluded that QRIS implementation and accountability are important factors in increasing student trust in the use of digital payment systems within the campus environment, while transparency requires further improvement to strengthen user confidence and encourage broader adoption of QRIS among university students.