Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Journal Title : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Initials : JURIMEA Frequency : Maret, Juli dan November Print ISSN : 2827-8119 Online ISSN : 2809-7793 Editor in Chief : Dr. Dyah Palupiningtyas, S.E., M.Si DOI : 10.55606 Publisher : Lembaga Pengembangan Kinerja Dosen Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi E-ISSN: 2809-7793 (Online) / P-ISSN: 2827-8119 (print) adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia dan jurnal ini terakreditasi (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 152/E/KPT/2023 tentang Peringkat Akreditasi Jurnal Ilmiah Periode II Tahun 2023), dimulai dari Volume 2 Nomor 1 Tahun 2022 sampai Volume 6 Nomor 3 Tahun 2026. Adapun ruang lingkup Jurnal JURIMEA adalah: Ilmu Ekonomi, Ilmu Akuntansi, Ilmu Manajemen, Manajemen Teknologi, Manajemen Pendidikan, Bisnis, Pendidikan Akuntansi, Pasar Modal dan Bank, Audit Pajak, Akuntansi Sektor Publik, Akuntansi Syariah dan Perdagangan, E-Bisnis, Sistem Informasi Manajemen, Manajemen Informatika. Periode terbit jurnal bulan Maret, Juli dan November. Indexed by : Journal Sponsors and Partners :
Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada Hotel Horison Kota Lama Semarang
Industri perhotelan sebagai sektor jasa menghadapi tingkat persaingan yang semakin tinggi sehingga menuntut perusahaan untuk mengelola sumber daya manusia secara efektif guna mendukung kualitas pelayanan dan pencapaian tujuan organisasi. Sumber daya manusia memiliki peran strategis dalam menentukan keberhasilan operasional hotel, sehingga diperlukan evaluasi yang sistematis terhadap pelaksanaan fungsi sumber daya manusia. Penelitian ini bertujuan untuk menganalisis efektivitas pelaksanaan sembilan fungsi sumber daya manusia pada Hotel Horison Kota Lama Semarang. Penelitian ini menggunakan pendekatan kualitatif dengan teknik purposive sampling melalui penyebaran kuesioner kepada responden yang terlibat langsung dalam pelaksanaan fungsi sumber daya manusia. Pengumpulan data dilakukan melalui wawancara, kuesioner, observasi, dan studi dokumentasi. Analisis data dilakukan menggunakan tahapan audit manajemen yang meliputi audit pendahuluan, review dan pengujian pengendalian manajemen, audit terinci, serta pelaporan. Hasil penelitian menunjukkan bahwa perusahaan telah melaksanakan sembilan fungsi sumber daya manusia. Namun, tingkat efektivitas pelaksanaan fungsi tersebut masih bervariasi. Tiga fungsi, yaitu pelatihan dan pengembangan, perlindungan tenaga kerja, serta hubungan ketenagakerjaan telah berjalan secara efektif. Sementara itu, enam fungsi lainnya, yaitu perencanaan sumber daya manusia, rekrutmen, seleksi, orientasi dan penempatan, penilaian kinerja karyawan, serta kompensasi dan balas jasa belum berjalan secara efektif. Temuan ini mengindikasikan perlunya perbaikan dalam pengelolaan sumber daya manusia, khususnya pada fungsi-fungsi yang belum optimal. Implikasi penelitian ini menunjukkan bahwa hasil evaluasi terhadap fungsi sumber daya manusia dapat digunakan sebagai dasar bagi manajemen dalam menyusun kebijakan dan rekomendasi perbaikan guna meningkatkan efektivitas pengelolaan sumber daya manusia di industri perhotelan.
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Analisis Pengaruh Kompetensi SDM, Asimetri Informasi dan Whistleblowing terhadap Fraud Pada BUMDes di Kabupaten Lombok Utara
This study aims to analyze the influence of human resource competence, information asymmetry, and whistleblowing on fraud at BUMDes in Gangga Subdistrict, North Lombok Regency. The study employs a mixed-methods approach using questionnaires and in-depth interviews. The results indicate that: (1) human resource competence has a negative and significant effect on fraud because low levels of accounting and administrative understanding increase the risk of fraud, (2) information asymmetry has a positive and significant effect on fraud, and (3) whistleblowing has no significant effect due to a lack of public understanding and a system that is not yet functioning optimally. Collectively, these three variables influence the occurrence of fraud. This study emphasizes the importance of improving managerial competence, ensuring information transparency, and strengthening the whistleblowing system to minimize the risk of fraud in BUMDes
Peran Struktur Pengendalian Internal Sebagai Variabel Moderasi Terhadap Faktor-Faktor Yang Mempengaruhi Keberhasilan Penerapan Enterprise Resource Planning
This study analyzes the influence of Accounting Information Systems, human resource competence, and budget implementation on the success of Enterprise Resource Planning (ERP) implementation, with internal control structure as a moderating variable. Successful ERP implementation is essential for improving operational efficiency, enhancing the quality of accounting information, and supporting managerial decision-making. The study is motivated by the increasing demand for integrated information systems in organizations, where success depends not only on technology but also on organizational readiness, including competent human resources, adequate budgeting, and effective internal controls. A quantitative research design was employed using primary data collected through questionnaires distributed to 93 employees who actively use ERP systems in their daily work. Proportional random sampling was applied. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, coefficient of determination, and Moderated Regression Analysis (MRA). The results show that human resource competence and budget implementation have a positive and significant effect on ERP implementation success, while Accounting Information Systems do not have a significant direct effect. Simultaneously, all independent variables significantly influence ERP success, with an Adjusted R Square value of 0.691. Moderation analysis indicates that internal control structure strengthens the relationship between human resource competence and ERP success, weakens the effect of budget implementation, and does not moderate the relationship between Accounting Information Systems and ERP implementation success.
Digital Tax Administration and Its Impact on SMEs’ Tax Compliance Behavior
The digital transformation of tax administration has become a strategic government initiative to enhance service efficiency and strengthen tax compliance, particularly among small and medium-sized enterprises (SMEs) that form the backbone of the national economy. Although the adoption of digital systems such as e-filing, e-billing, and e-invoicing has streamlined tax reporting and payment processes, their actual effectiveness in shaping SME compliance behavior remains an issue that requires deeper examination. This study aims to investigate the influence of digital tax administration on the tax compliance behavior of SMEs in Indonesia, while also identifying the enabling and constraining factors in its implementation. A descriptive–exploratory qualitative approach was employed, with data collected through in-depth interviews, non-participant observation, and analysis of documents related to digital tax policies. The findings reveal that the digitalization of tax administration contributes positively to formal compliance, particularly in terms of timely reporting, but has not yet fully translated into improved material compliance, namely accurate tax payments in accordance with regulations. Key determinants of successful implementation include digital literacy, system quality, and the availability of technical support from tax authorities. These results reinforce the Technology Acceptance Model and existing tax compliance literature by highlighting that perceived ease of use and perceived usefulness of technology play a critical role in shaping taxpayer compliance behavior.
Peranan Kualitas Audit dalam Memoderasi Hubungan antara Kinerja ESG dan Nilai Perusahaan pada Perusahaan Energi di Indonesia
This study aims to examine and analyze the effect of ESG performance on firm value, with audit quality serving as a moderating variable. The sample of this research consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2025. Based on purposive sampling criteria, seven companies met the requirements for this study. The research utilizes secondary data obtained from the official IDX website, including annual reports and sustainability reports. The analytical tool employed to test the research hypotheses is EViews version 13. The findings indicate that ESG performance does not significantly affect firm value, and audit quality does not moderate the relationship between ESG performance and firm value
Pengaruh Intellectual Capital dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Intervening pada Perusahaan Manufaktur Makanan dan Minuman di BEI
This study aims to examine the effect of Intellectual Capital and Capital Structure on Firm Value with Profitability as an intervening variable in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from annual reports, selected through a purposive sampling technique. The data were analyzed using the Partial Least Square method to evaluate both direct and indirect relationships among the variables. The results indicate that Intellectual Capital has a positive and significant effect on Firm Value, yet it does not have a significant effect on Profitability. Capital Structure also shows a positive and significant effect on Firm Value, while it has a negative and significant influence on Profitability. Furthermore, Profitability does not significantly affect Firm Value, indicating that it cannot function as an intervening variable. Profitability is found to fail in mediating the relationship between Intellectual Capital and Firm Value, and likewise fails to mediate the relationship between Capital Structure and Firm Value. These findings highlight that Firm Value is primarily influenced directly by Intellectual Capital and Capital Structure, whereas Profitability does not play a meaningful mediating role within the model
Analisis Penerapan Prinsip-Prinsip Good Corporate Governance Dalam Pengelolaan Dana Desa Pada Pemerintah Desa Tamansari Kecamatan Tlogowungu Kabupaten Pati
Dana desa yang disalurkan dalam jumlah yang besar perlu dikelola dengan maksimal untuk menghindari adanya penyelewengan. Keterbatasan keterbukaan informasi menyebabkan masyarakat sulit mengakses informasi tersebut. Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip good corporate governance dalam pengelolaan dana desa pada Pemerintah Desa Tamansari. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yaitu melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan penerapan prinsip-prinsip good corporate governance dalam pengelolaan dana desa di Desa Tamansari telah berjalan dengan baik namun penerapan prinsip transparansi belum berjalan secara optimal. Kurangnya sumber daya manusia menyebabkan kurang optimalnya transparansi dalam pengelolaan dana desa pada Desa Tamansari.
Pengaruh Kepemimpinan Visioner dan Penempatan Terhadap Kepuasan Kerja
This study aims to examine the effect of visionary leadership and job placement on the job satisfaction of rectorate staff at the State Islamic Institute (IAIN) Curup. A quantitative approach with a survey method was employed. The research population consisted of academic officials at IAIN Curup, with a sample of 55 respondents selected using cluster random sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS software. The results indicate that visionary leadership has a positive and significant effect on job satisfaction. Furthermore, job placement also shows a positive and significant influence on job satisfaction. Simultaneously, visionary leadership and appropriate job placement significantly contribute to enhancing the job satisfaction of rectorate staff at IAIN Curup. These findings highlight the importance of clear visionary leadership and competency-based job placement policies in fostering a supportive work environment and improving employee job satisfaction
Analisis Kesiapan Akuntan dalam Menghadapi Transformasi Digital Melalui Cloud Computing: Studi Literatur
Digital changes have resulted in a fundamental transformation in accounting practices in Indonesia, both in terms of operational mechanisms and professional functions of accountants. The advancement of digital technology drives the transition from manual accounting processes to an integrated model based on data, which requires increased efficiency, pace of work, and accuracy of financial statements. This study intends to evaluate the level of preparation of accountants in handling digital changes, especially related to the implementation of Cloud Computing, by using the literature review method of various relevant domestic studies. The study findings indicate that the preparation of the accountant still shows a considerable variation, which is influenced by digital literacy skills, experience with technology tools, and views on innovation. Accountants who have technology insight and an open attitude towards change are usually more flexible in optimizing digital systems and cloud-based applications. On the other hand, accountants who are familiar with traditional methods face more significant adjustment barriers, especially in terms of changes in work routines and understanding of technological risks. In addition to the technical dimension, the preparation of accountants also involves cognitive and professional aspects, such as understanding of internal control, data protection, and analytical skills in utilizing financial data. This conclusion confirms that the effectiveness of accounting digital transformation depends not only on the accessibility of technology, but also requires the company's assistance through continuous training programs, flexible internal rules, and a work environment that encourages non-stop learning
Strategi Bauran Pemasaran di Tirta Bangunan (Supermarket Bahan Bangunan) Tajur
This study aims to analyze the implementation of the marketing mix strategy, which includes product, price, place, and promotion, at Tirta Bangunan Tajur. The research method used is a descriptive qualitative approach with data collection techniques consisting of observation, interviews, discussions, and literature review. The results show that the product and price elements have been implemented effectively through the provision of diverse and high-quality products as well as competitive pricing. However, the implementation of the place and promotion elements has not been optimal. Problems related to place include unsystematic product layout and grouping, while promotion issues involve the lack of clear and standardized information regarding product characteristics and promotional programs. These conditions may reduce customer convenience and the effectiveness of marketing strategies. Therefore, the company is advised to improve product layout and strengthen promotional communication media to enhance sustainable marketing performance
Pengaruh Skeptisisme, Locus Of Control, Job Stress, Self-Efficacy, Kompleksitas Tugas, dan Obedience Pressure Terhadap Audit Judgment
The purpose of this research is to examine how auditors' professional scepticism, locus of control, job stress, self-efficacy, process complexity, and obedience pressure affect their audit judgement while they are employed by KAP in Medan City. The researchers in this study used SPSS to conduct multiple linear regression analyses on survey data collected from auditors. The methodology was based on a quantitative approach. Job stress and task complexity did not demonstrate a significant effect on audit judgement, but professional scepticism, locus of control, self-efficacy, and obedience pressure did. All the independent variables have a notable impact on audit judgement at the same time, suggesting that auditors' audit judgement is heavily influenced by psychological factors and compliance pressure
Pengaruh Due Professional Care, Locus Of Control, dan Pengalaman Auditor Terhadap Kualitas Audit dengan Skeptisme Profesional Sebagai Variabel Moderasi Pada Auditor di Kantor Akuntan Publik Kota Medan
With professional skepticism serving as a moderating variable among auditors employed by public accounting firms in Medan, this study seeks to examine the impact of due professional care, locus of control, and auditor experience on audit quality. The study employed a survey method with a quantitative approach, collecting data via questionnaires given to auditors. The SPSS software was then used to analyze the gathered data using multiple linear regression with moderation analysis. The findings demonstrated that audit quality was significantly impacted by locus of control, proper professional care, and auditor experience. Furthermore, it was discovered that professional skepticism moderated the association between locus of control and audit quality, but it had no moderating effect on the impact of auditor experience and due professional care on audit quality. Overall, these results support the idea that professional attitudes and internal auditor traits are crucial for raising audit quality
Pengaruh Independensi, Profesionalisme, dan Time Budget Pressure Terhadap Kinerja Auditor dengan Skeptisme Profesional Sebagai Variabel Moderasi Pada Auditor di Kantor Akuntan Publik Kota Medan
This study examines the effects of independence, professionalism, and time budget strain on auditor performance among 61 auditors in Medan City's Public Accounting Firms (PAFs), with the moderating factor being professional skepticism. The findings, which were obtained using a quantitative survey method and SPSS analysis (multiple regression and moderated regression), demonstrate that professionalism and time budget pressure positively and significantly affect auditor performance, while independence is not significant. Professional skepticism strengthens the impact of independence on performance, negatively moderates the impact of time budget constraint on performance, and does not moderate the association between professionalism and performance, indicating the need for proportional skepticism to maintain audit quality and timeliness
Implementasi Enterprise Resource Planning (ERP) Berbasis System Aplication and Product (SAP) Dalam Meningkatkan Kualitas Sistem Informasi Akuntansi (Studi Literatur)
In the competitive digital era, companies are required to have an efficient accounting information system (AIS); however, many organizations still face obstacles such as data fragmentation and the phenomenon of double data entry. This study aims to analyze the implementation of Enterprise Resource Planning (ERP) based on System Application and Product in data processing (SAP) in improving the quality of accounting information systems. The research method used is descriptive qualitative with a literature study design, where secondary data were obtained from ten major relevant journals through academic databases. Data analysis techniques were carried out through data reduction, systematic data presentation, and theoretical synthesis to link SAP's working mechanisms with information quality parameters. The results indicate that SAP implementation is capable of integrating cross-departmental business functions into a single centralized database using the single entry data principle. This integration significantly improves the quality of AIS through enhanced accuracy, reliability, and real-time information access, while minimizing the risk of human error due to process automation. Despite offering strategic benefits, this study also identifies that the success of SAP implementation heavily depends on human resource readiness, change management, and budget planning to avoid system failure. It is concluded that SAP transforms financial reporting into a more reliable basis for managerial decision-making, with recommendations for companies to conduct continuous training for system users
Pengaruh CSR dan Kinerja Lingkungan Terhadap Kinerja Keuangan dengan GCG Sebagai Variabel Moderasi Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI
The purpose of this study is to examine how CSR (Corporate Social Responsibility) and Environmental Performance influence Financial Performance in mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, while also evaluating the role of GCG (Good Corporate Governance) as a moderating variable. This research is motivated by inconsistent findings in previous studies that investigated the relationship between CSR, environmental performance, and profitability, particularly in the mining industry, which has a high level of environmental risk. The method used is explanatory quantitative research with panel data analysis through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that CSR does not have a significant effect on financial performance. In contrast, environmental performance contributes negatively and significantly to financial performance. Additionally, GCG does not moderate the relationship between CSR and financial performance but shows a negative moderating effect on the relationship between environmental performance and financial performance. Overall, the results emphasize that environmental management efforts require substantial costs that can reduce profitability, and good governance practices tend to reinforce these cost-related impacts
Pengaruh Financial Literacy dan Penggunaan Digital Payment (QRIS) Terhadap Kinerja UMKM (Studi UMKM Sektor Makanan dan Minuman di Kecamatan Tuah Madani Kota Pekanbaru
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy but still face challenges in improving their business performance. Different levels of financial literacy influence the ability of business owners to make appropriate financial decisions. In addition, the use of digital payments such as QRIS not only facilitates transactions but also supports financial record-keeping, improves operational efficiency, and expands market access. These factors are considered to contribute to the improvement of MSME performance.This study aims to determine and analyze the effect of financial literacy and the use of digital payment (QRIS) on the performance of MSMEs in the food and beverage sector in Tuah Madani District, Pekanbaru City. This research employs a quantitative method. The sample consists of 91 MSMEs selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using inferential statistics using SPSS version 22.The results show that financial literacy and the use of digital payment (QRIS) have a significant effect on the performance of MSMEs in the food and beverage sector in Tuah Madani District, Pekanbaru City
Pengaruh Akuntabilitas dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Pada Organisasi Nirlaba Yayasan Panti Asuhan di Kota Palembang
. The study aims to analyze the influence of accountability and transparency the financial report on the donor’s belief in the non-profit organization of the orphanage foundation in the city of Palembang. The data used is the primary data. The population in this study is all managerial parties involved in the process of creating financial reports on the orphanage foundation and its service units registered to the city’s Palembang social services. The sample retrieval technique used was a nonsampling method with a saturated sampling technique and was obtained 47 respondents. Hypothetical testing done with multiple linear regression analysis. Research shows that accountability does not affect the trust of the donor and transparency the financial report has a positive effect on the trust of the donor
Pengaruh Sosial Media Marketing Terhadap Minat Beli Produk Glad2glow Pada Mahasiswa Universitas Muhammadiyah Makassar
This study aims to analyze the effect of social media marketing on purchase intention toward Glad2Glow products among university students. Social media marketing is measured through the indicators of context, communication, collaboration, and connection, while purchase intention is measured through transactional, referential, preferential, and exploratory intention indicators. Data were collected through questionnaires using a Likert scale distributed to student respondents. The data analysis methods used were descriptive statistics and inferential statistics with a simple linear regression approach processed using SPSS version 24. This research employed a quantitative method with an associative approach. The population consisted of Management Study Program students of the Faculty of Economics and Business, class of 2022, with a total sample of 80 respondents. The analysis was conducted to determine the magnitude of the influence of social media marketing on purchase intention toward Glad2Glow products. The results show that social media marketing has a positive and significant effect on purchase intention, with a t-count value of 14.331 greater than the t-table value of 1.991 and a significance value of 0.000 less than 0.05. The Adjusted R Square value of 0.721 indicates that social media marketing explains 72.1% of the variance in purchase intention, while the remaining 27.9% is influenced by other factors outside the research model. These findings indicate that the more effective the implementation of social media marketing strategies, the higher the students’ purchase intention toward Glad2Glow products. Keywords: Social Media Marketing, Purchase Intention
Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Konsumen Pada Toko Dian Elektronik Di Kabupaten Luwu Utara
. This study aims to analyze the effect of product quality and brand image on consumer purchasing decisions at Dian Elektronik Store in North Luwu Regency. This research uses a quantitative approach with multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The sample consisted of 130 respondents who had made purchases at Dian Elektronik Store. The sample size was determined using the Malhotra formula. The collected data were analyzed using SPSS version 25. The results indicate that product quality and brand image have a positive and significant effect on purchasing decisions, both partially and simultaneously. This means that the better the product quality offered and the stronger the brand image, the higher the consumer purchasing decisions at Dian Elektronik Store in North Luwu Regency. Keywords : Product Quality, Brand Image and Purchasing Decision
Analisis Kualitatif Strategi Pemerintah Daerah dalam Mengoptimalkan Hasil Pengelolaan Kekayaan Daerah untuk Meningkatkan Pendapatan
Regional asset management is a strategic instrument in increasing Local Own-Source Revenue (PAD) and supporting the fiscal independence of local governments in the era of regional autonomy. However, many local governments in Indonesia still face challenges in asset management, such as weak asset inventory systems, limited transparency, insufficient human resource capacity, and the suboptimal utilization of productive assets. This study aims to analyze local government strategies in optimizing regional asset management to increase local revenue. The research employs a qualitative approach using a literature review method through the analysis of academic literature, government regulations, and policy reports related to regional asset management. The results indicate that the optimization of regional assets is strongly influenced by governance quality, supervision systems, policy integration, and innovative asset management strategies such as digitalization of asset information systems, partnerships with the private sector, and performance-based governance implementation. In addition, several issues persist, including weak internal controls and cases of asset management irregularities that may cause regional financial losses. Therefore, strengthening transparency, accountability, human resource capacity, and synergy among government, the private sector, and the community is necessary to achieve optimal, sustainable regional asset management that significantly contributes to increasing PAD and regional development
Pengaruh Sistem Informasi Akuntansi, E-Commerce, Dan Self-Efficacy Terhadap Kinerja UMKM Di Kota Bengkulu
The development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt in business management to improve performance and competitiveness. The implementation of Accounting Information Systems (AIS), the use of e-commerce, and self-efficacy of business actors are factors suspected to influence MSME performance. This study aims to analyze the influence of Accounting Information Systems, e-commerce, and self-efficacy on MSME performance in Bengkulu City, both partially and simultaneously. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSMEs in Bengkulu City. The analytical method used is multiple linear regression analysis with the help of the SPSS program 26. Hypothesis testing is carried out through the t-test to determine the partial effect, the F-test to determine the simultaneous effect, and the coefficient of determination (R²). The results of the study indicate that Accounting Information Systems and self-efficacy have a partial effect on the performance of MSMEs in Bengkulu City, while e-commerce has no partial effect on MSME performance. However, Accounting Information Systems, e-commerce, and self-efficacy simultaneously influence MSME performance. This indicates that improved MSME performance is more influenced by financial management skills and business actors' self-confidence than by individual e-commerce use. This research is expected to benefit MSMEs in improving business performance through strengthening financial management and developing self-efficacy, as well as serve as a consideration for local governments in designing targeted MSME development programs.
Pengaruh Kelengkapan Produk, Kualitas Pelayanan, Harga dan Lokasi Terhadap Keputusan Pembelian
Madura grocery stores represent a form of micro retail business that has experienced rapid growth in Surakarta City. This study aims to examine the influence of product completeness, service quality, price, and location on consumer purchasing decisions. The research employs a quantitative approach using primary data collected through questionnaires distributed to respondents. The sampling technique applied is quota sampling, with a total of 100 respondents. Data analysis is conducted using multiple linear regression, t-test, F-test, and the coefficient of determination (R²), supported by IBM SPSS version 25 software. The results indicate that all variables examined—product completeness, service quality, price, and location have a significant effect on consumer purchasing decisions
Pengaruh Kepemimpinan, Lingkungan Kerja, dan Disiplin Kerja terhadap Kinerja Karyawan pada Bumi Muwa Hotel Ubud
High-quality and professional human resources will be created if the company consistently develops and rewards employees for their performance. This study aims to determine the impact of leadership, work environment, and work discipline on employee performance at Bumi Muwa Hotel Ubud. The sampling technique used in this study was saturated sampling, with a sample size of 60 employees. Data were collected using observation, questionnaires, and documentation studies, processed using multiple linear regression analysis using SPSS version 26. Based on the analysis, this study shows that leadership has a positive and significant effect on employee performance at Bumi Muwa Hotel Ubud. This means that the better the leadership, the higher the employee performance. The work environment has a positive and significant effect on employee performance at Bumi Muwa Hotel Ubud. This means that a comfortable, safe, and conducive work environment can increase employee morale and performance in carrying out their duties and responsibilities. Work discipline has a positive and significant effect on employee performance at Bumi Muwa Hotel Ubud. This means that the higher the employee's level of work discipline, the better their performance in carrying out their duties and responsibilities. Leadership, work environment, and work discipline have a positive and significant impact on employee performance at Bumi Muwa Hotel Ubud. This means that the implementation of good leadership, supported by a conducive work environment, and high work discipline can collectively improve employee performance optimally
Peran Adaptasi Budaya dalam Strategi Pemasaran dan Keberhasilan Bisnis Internasional di Era Globalisasi Digital
Globalisasi telah meningkatkan intensitas interaksi bisnis lintas negara sehingga perusahaan dihadapkan pada kompleksitas perbedaan budaya, hukum, dan perilaku konsumen. Penelitian ini bertujuan menganalisis peran faktor budaya dalam strategi bisnis internasional serta implikasinya terhadap keberhasilan perusahaan global. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif terhadap buku, jurnal ilmiah, dan sumber audiovisual. Hasil penelitian menunjukkan bahwa budaya memengaruhi perilaku konsumen, komunikasi bisnis, strategi pemasaran, dan efektivitas penugasan ekspatriat. Adaptasi produk, strategi komunikasi lintas budaya, serta pemanfaatan teknologi digital terbukti meningkatkan daya saing perusahaan global. Kesimpulannya, keberhasilan bisnis internasional sangat bergantung pada kemampuan perusahaan memahami dan menyesuaikan diri dengan karakteristik budaya lokal.
Pengaruh Gaya kepemimpinan, Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan di Naturale Villa Nusa Lembongan
Human resources are a key asset that determines the success of an organization or company. Optimal employee performance is a crucial indicator in achieving company goals. This study aims to determine the impact of leadership style, work motivation, and the work environment on employee performance at Naturale Villa Nusa Lembongan. The sampling technique used in this study was saturated sampling, with a sample size of 35 employees. Data were collected using documentation and questionnaires, and multiple linear regression analysis was performed using SPSS version 26. Based on the analysis, this study shows that leadership style has a positive and significant effect on employee performance at Naturale Villa Nusa Lembongan. This means that the better the leadership style implemented by the superior, the higher the employee's performance. Work motivation has a positive and significant effect on employee performance at Naturale Villa Nusa Lembongan. This means that the higher the employee's work motivation, the higher their performance. The work environment has a positive and significant effect on employee performance at Naturale Villa Nusa Lembongan. This means that the better and more conducive the work environment perceived by employees, the higher their performance
Pengaruh Customer Experience Terhadap Customer Loyalty Melalui Customer Engagement Sebagai Variabel Intervening Pada Cafe Teras Co Pekanbaru
This study aims to determine the effect of of customer experience on customer loyalty of Teras co cafe visitors in Pekanbaru, by integrating customer engagement as an intervening variable in the research model. This research adopted a quantitative approach with a descriptive design. Primary data was obtained by distributing research questionnaires to 99 respondents. This sampling process applied a purposive sampling technique, where participants were selected based on specific criteria relevant to the study's focus. The data analysis technique applied relied on the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, utilizing SmartPLS software version 4.0 as its primary statistical processing instrument. Empirical evidence from statistical test results confirmed that customer experience triggers a positive and significant direct influence, both on the formation of customer loyalty and customer engagement. In addition, customer engagement was also confirmed to have a positive and significant contribution to increasing customer loyalty. Comprehensively, the test results proved that customer engagement successfully bridged the influence of customer experience on increasing customer loyalty in a positive and significant direction
Peran Inovasi Financial Technology dalam Memediasi Pengaruh Locus of Control terhadap Kinerja Keuangan UMKM di Kota Jambi
This study investigates how locus of control affects the financial performance of Micro, Small, and Medium Enterprises (MSMEs) and examines the mediating role of financial technology (fintech) innovation within MSMEs in Jambi City. As the modern economy advances, MSME actors need to adapt to digital transformation, especially through technology-based financial services that improve business management and financial results. In this setting, locus of control is seen as a psychological factor influencing decision-making, risk management, and the use of digital innovations in business activities. The research employs a quantitative approach with a survey of MSME actors in Jambi City. Purposive sampling was used to select MSMEs that have adopted fintech services. Data collection involved questionnaires, and analysis was performed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The variables studied include locus of control (independent), fintech innovation (mediator), and MSME financial performance (dependent). Findings show that a stronger locus of control positively impacts MSME financial performance and fintech innovation. Additionally, fintech innovation significantly enhances financial performance and mediates the link between locus of control and financial outcomes. These results imply that greater self-control among business actors improves their ability to adopt fintech innovations, leading to enhanced financial management. This research offers theoretical contributions to modern economic studies and MSME financial behavior, along with practical insights for government and business stakeholders to promote digital literacy and fintech adoption, thereby increasing MSME competitiveness.
Peran Kepemimpinan Dalam Mengelola Konflik Dilingkungan Organisasi Secara Efektif
Leadership plays a crucial role in conflict management within an organization. Conflict is an unavoidable phenomenon in interactions between individuals and groups with differing interests, values, or perspectives. If not managed effectively, this conflict can negatively impact individual performance within an organization, work relationships, and member productivity. Therefore, effective leaders are required to manage conflict effectively and productively. This study aims to analyze the role of leadership in managing conflict within an organization. By using qualitative research methods through a descriptive approach. The results of this study indicate that leaders possess strategic skills in identifying the initial sources of conflict, facilitating communication between members, and creating fair and mutually beneficial solutions between individuals and groups. Leaders must also possess strong communication skills, empathy, and negotiation skills to manage conflict positively and prevent it from escalating into a larger problem. With effective leadership, conflict can be utilized as a means to improve cooperation, innovation, and overall organizational performance. This research is expected to provide an understanding of the importance of the role of leadership in creating a more harmonious and productive organizational environment.
Analisa Dampak Penerapan Aplikasi Jatonic terhadap Efisiensi dan Akuntabilitas Manajemen Kas Kecil
Advances in digital technology have brought about significant changes in the world of accounting, where processes that were previously performed manually have now shifted to fully automated systems supported by specialized software. Currently, PT. Abadi Jaya has implemented a computerized accounting system, which automates the recording, management, and reporting of the company’s financial data. Manual petty cash management is inefficient and lacks accountability in reporting. PT. Abadi Jaya faces several issues, including errors in inputting petty cash expenditure amounts due to human error, and limited access to the Jatonic application, which is restricted to specific departments. and delays in reporting. Research Objectives: To analyze the implementation of the Jatonic application; to identify factors influencing the smoothness of petty cash management processes; to identify challenges faced by the company in petty cash management. The method used was a case study at PT. Abadi Jaya employed a descriptive qualitative approach, including primary data collected through interviews, observations, and documentation of recording processes before and after implementation. The research results indicate that the Jatonic application significantly reduces reconciliation processing time, eliminates the risk of manual input errors, and saves administrative costs, representing an increase in efficiency. On the other hand, the application’s audit trail and multi-level approval features have successfully enhanced transparency and clarified accountability for each expenditure, thereby ensuring strong financial accountability. With updates and improvements in technical aspects and oversight, this system can deliver greater benefits for the company’s operations..
Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Efektivitas Kinerja Pegawai Dinas Sosial Kota Bengkulu Tahun 2025
This study aims to determine the influence of operational audits and internal control on the effectiveness of employee performance at the Bengkulu City Social Service Office. \ employee performance (significance 0.014 < 0.05); (2) internal control also has a positive and significant influence (significance 0.004 < 0.05); and (3) simultaneously, both variables have a significant influence on performance (significance < 0.001). The Adjusted R² value of 0.450 indicates that 45% of the variation in employee performance can be explained by operational audit and internal control, while the remaining 55% is influenced by other factors outside the model.Based on the results, it can be concluded that the better the implementation of operational audits and the internal control system, the more increased the effectiveness of employee performance. Therefore, strengthening the monitoring system and internal control is an important factor in improving the quality of social services.
Analisis Perbandingan Pendapatan UMKM Destinasi Wisata Gunung Telomoyo Sebelum dan Sesudah Covid-19 di Kecamatan Ngablak Kabupaten Magelang
This study aims to analyze the comparative income of Micro, Small, and Medium Enterprises (MSMEs) in the Mount Telomoyo tourist destination before and after the COVID-19 pandemic in Ngablak District, Magelang Regency. This research employs a quantitative approach with a descriptive-comparative design. Data were collected through questionnaires, structured interviews, and documentation involving 30 MSME actors selected using purposive sampling.. Data analysis was conducted using descriptive and inferential statistics, including multiple linear regression, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The findings reveal that the COVID-19 pandemic had a significant impact on the decline of MSME income, primarily due to a drastic reduction in tourist visits. However, in the post-pandemic period, a recovery trend in income was observed, driven by an increase in visitor numbers, ticket price adjustments, and improved business profitability. Partially, variables such as VAT, ticket price, number of visitors, profitability, and taxes paid do not exhibit a significant effect on MSME income. Nevertheless, simultaneously, all independent variables significantly influence MSME income. These findings indicate that the dynamics of MSME income in tourism areas are not determined by a single variable, but rather by the complex interaction of multiple economic factors simultaneously
Analisis Pengaruh Financial distress, Internal control weakness, dan Auditor switch terhadap Restatement Laporan Keuangan
This study aims to analyze the effect of financial distress, internal control weakness, and auditor switching on financial statement restatement in banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using binary logistic regression. The sample was selected using purposive sampling, resulting in 22 companies with a total of 110 observations. The data used are secondary data obtained from financial statements and annual reports. The results show that partially, financial distress and auditor switching do not have a significant effect on financial statement restatement. In contrast, internal control weakness has a positive and significant effect on restatement, indicating that weaknesses in internal control systems increase the likelihood of financial reporting errors. Simultaneously, all independent variables significantly affect financial statement restatement. The Nagelkerke R Square value of 0.269 indicates that the model explains 26.9% of the variation in restatement, while the remaining 73.1% is influenced by other factors outside the model. These findings highlight the importance of effective internal control in maintaining the quality of financial reporting, particularly in the highly regulated banking sector
Pengaruh Pemanfaatan Teknologi Informasi, Penerapan SPI, dan Aksesibilitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah
This study was designed to investigate the extent to which Information Technology Utilization, Implementation of Internal Control Systems, and Accessibility of Financial Reports contribute to the Accountability of Regional Financial Management among Regional Government Organizations (OPDs) in Medan City. Accountability in regional financial management continues to face numerous challenges, including weaknesses in internal control systems and technical obstacles in the financial reporting process. A quantitative approach was employed in this study, involving 32 OPDs as samples selected through simple random sampling technique. Data were gathered using Likert scale questionnaires and subsequently analyzed using multiple linear regression analysis. The partial test results revealed that only the Implementation of Internal Control Systems exerted a significant influence and emerged as the dominant variable, whereas Information Technology Utilization and Accessibility of Financial Reports demonstrated no considerable effect. Meanwhile, simultaneously, all three variables collectively proved to have a significant effect. These findings underscore the importance of strengthening the internal control system as the primary priority, which needs to be supported by improved utilization of information technology and broader accessibility of financial reports down to the individual OPD level
Analisis Faktor-Faktor yang Mempengaruhi Ketidakteraturan Pengelolaan Keuangan UMKM pada Sektor Katering di Kecamatan Mulyorejo
In Indonesia, Micro, Small, and Medium Enterprises (MSMEs) are crucial for driving national economic development, particularly within the broad and prevalent micro-enterprise segment. However, in practice, financial management in micro-enterprises often exhibits variations that can impact business performance and sustainability. This study aims to identify and examine the factors that contribute to differences in financial management in MSMEs, particularly in the catering sector in Mulyorejo Regency. A qualitative descriptive method was used through observation, in-depth interviews, and documentation of micro-enterprise participants. The results indicate that these differences arise from several significant factors, including inadequate financial literacy, a lack of an organized record-keeping system, a tendency to combine personal and business finances, and an ineffective internal control and oversight system. Furthermore, personal ethics and limited use of technology contribute to errors in financial reporting. This study found that improving the quality of financial management requires discipline in routine documentation, strict cash segregation, and improved operational oversight
Efektivitas Sosialisasi Kelembagaan Zakat Oleh Baitul Maal Hidayatullah Bengkulu Melalui Sosial Media
This study aims to determine the effectiveness of institutional zakat socialization by Baitul Maal Hidayatullah Bengkulu through Instagram social media. This study uses a quantitative approach with an associative descriptive method. The research population is all 1,460 followers of the BMH Bengkulu Instagram account, with a sample of 94 respondents determined using purposive sampling techniques. Data collection was conducted through an online questionnaire using a Likert scale. Data analysis was performed using validity tests, reliability tests, descriptive statistics, and hypothesis testing using F and t tests with the help of SPSS. The results showed that socialization through social media had a positive and significant effect on the effectiveness of zakat institutional socialization. This was proven through the F test with an Fcount value of 66.402 and a significance value of 0.000 (<0.05), as well as the t test which showed a tcount value of 8.149 with a significance of 0.000 (<0.05). In addition, descriptive statistics show that the variables of socialization through social media and the effectiveness of zakat institutional socialization are in the fairly high category. Thus, it can be concluded that the use of social media as a means of digital communication plays an important role in increasing public understanding, attitudes, and participation in zakat through official institutions
Pengaruh Fiscal Stress, Sisa Lebih Perhitungan Anggaran, dan Rebudgeting Terhadap Penyerapan Anggaran Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara
Penelitian ini bertujuan menguji pengaruh Fiscal Stress, Sisa Lebih Perhitungan Anggaran, dan Rebudgeting terhadap tingkat penyerapan anggaran pada pemerintah kabupaten/kota di Provinsi Sumatera Utara selama periode 2020–2024. Latar belakang penelitian ini didasarkan pada kondisi penyerapan anggaran pemerintah daerah yang masih rendah dan berfluktuasi, sehingga mencerminkan belum optimalnya efektivitas dalam pengaturan APBD. Rendahnya penyerapan anggaran dapat menghambat pembangunan daerah, menurunkan kualitas pelayanan publik, serta menyebabkan terjadinya idle money yang mengurangi efektivitas penggunaan anggaran daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan (DJPK), Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) dan Website Pemerintah Daerah. Populasi penelitian meliputi seluruh pemerintah kabupaten/kota di Provinsi Sumatera Utara periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 70 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 31. Hasil penelitian menunjukkan bahwa Fiscal Stress berpengaruh terhadap Penyerapan Anggaran, yang berarti tekanan fiskal memengaruhi kemampuan pemerintah daerah dalam merealisasikan anggaran secara optimal. Sementara itu, SiLPA dan Rebudgeting tidak berpengaruh terhadap Penyerapan Anggaran, yang menunjukkan bahwa besarnya sisa anggaran maupun perubahan anggaran belum mampu secara langsung meningkatkan efektivitas realisasi anggaran daerah. Namun, secara simultan Fiscal Stress, SiLPA, dan Rebudgeting pengaruh terhadap tingkat Penyerapan Anggaran Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara. Temuan ini diharapkan menjadi sebagai bahan pertimbangan serta evaluasi bagi pemerintah daerah dalam upaya meningkatkan efektivitas perencanaan, pelaksanaan, serta pengawasan APBD sehingga proses penyerapan anggaran dapat terlaksana secara lebih optimal
Pengaruh Work From Home terhadap Produktivitas Karyawan pada Era Digital
Purpose This study aims to analyze the effect of work from home (WFH) on employee productivity in the digital era, particularly in the context of work system changes accelerated by the COVID-19 pandemic and the development of information technology. Methodology This research employs a quantitative approach with a survey method. The research population consisted of employees in the service and information technology sectors in Makassar City who have implemented or are currently implementing the WFH system, with a total sample of 120 respondents selected using purposive sampling technique. The data collection instrument was a questionnaire with a 1–5 Likert scale. Data analysis was conducted using simple linear regression with SPSS version 25. Findings The results indicate that work from home has a positive and significant effect on employee productivity, with a regression coefficient of 0.612 and a significance value of 0.000 < 0.05. The R² value of 0.524 indicates that WFH can explain 52.4% of the variation in employee productivity. Suggestion Organizations are advised to strengthen technological infrastructure, formulate structured WFH policies, and pay attention to employees' work-life balance to optimize productivity. The limitation of this study lies in its geographic scope, which is limited to Makassar City, so generalization of results should be approached with caution..
Pengaruh Kompetensi Aparatur Desa, Budaya Organisasi dan Sistem Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa Dengan Moralitas sebagai Variabel Moderasi
This study examines the prevention of fraud in village fund management in Karo Regency, grounded in Stewardship Theory. It analyzes the influence of village officials’ competence, organizational culture, and internal control systems on fraud prevention, with morality as a moderating variable. Using a quantitative survey method, data were collected from 78 village officials across 26 villages through purposive sampling and analyzed with SEM-PLS 4.1. Results show that village officials’ competence and internal control systems have positive and significant effects on fraud prevention. However, organizational culture has no significant effect. Morality successfully moderates the influence of competence and internal control systems on fraud prevention, but does not moderate the relationship between organizational culture and fraud prevention. The study concludes that effective fraud prevention in village funds requires strong competence and robust internal controls, rather than relying solely on organizational culture and morality.
Pengaruh Current Ratio, Debt To Assets Ratio, dan Sales Growth terhadap Financial Distress pada Perusahaan Sub-Sektor Otomotif dan Komponen Periode 2022-2024
This study aims to examine the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), and Sales Growth (SG) on Financial Distress in automotive and component sub-sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research is motivated by post-pandemic sales fluctuations and inconsistencies in prior findings. A quantitative explanatory associative method was employed, with a purposive sampling technique yielding 10 companies and 30 firm-year observations. Data were analyzed using multiple linear regression with a bootstrap approach due to the sample size limitations. The results show that simultaneously, CR, DAR, and SG significantly affect Financial Distress. Partially, Current Ratio and Sales Growth have no significant effect, while Debt to Assets Ratio has a significant negative effect. This finding indicates that increased debt usage during 2022–2024 correlates with better financial health, possibly because firms able to secure loans signal credibility to creditors. The implication is that liquidity and sales growth alone are not strong predictors of financial distress in the automotive industry, suggesting that management and investors should not rely solely on these ratios
Pengaruh Board Financial Expertise Terhadap Kualitas Pelaporan Keuangan Pada Perusahaan Manufaktur Subsektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia
This study examines the effect of board financial expertise on financial reporting quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period. Drawing on agency theory, commissioners with financial backgrounds are expected to strengthen oversight functions, reduce information asymmetry, and improve the overall quality of financial reporting. A quantitative approach was employed using secondary data obtained from companies' annual reports. Sample selection was conducted through purposive sampling, yielding 168 observations following outlier detection. Board financial expertise was operationalized as the proportion of board of commissioners members with an accounting or finance background, while financial reporting quality was proxied by earnings quality measured through total accruals. Data were analyzed using simple linear regression after all classical assumption tests were satisfied. The findings reveal that board financial expertise does not exert a significant influence on financial reporting quality. This suggests that financial competence within the board of commissioners alone is insufficient to meaningfully improve reporting quality, particularly under the pressures of the COVID-19 pandemic. The study underscores the necessity of strengthening broader corporate governance mechanisms to support higher standards of financial reporting
Analisis Tren Pergerakan Harga Saham pada Indeks LQ45 di Bursa Efek Indonesia
This study aims to analyze stock price trends in companies included in the LQ45 index on the Indonesia Stock Exchange during the 2020–2024 period. The LQ45 index is a collection of stocks of companies with high liquidity and large market capitalization, often used as a benchmark for assessing stock market conditions in Indonesia. Fluctuating stock prices necessitate trend analysis to determine the direction of stock movements. This study uses a quantitative method with a descriptive approach. The data used are secondary data in the form of monthly closing prices obtained from official sources such as the Indonesia Stock Exchange and online financial platforms. The research sample was determined using a purposive sampling technique, namely companies consistently included in the LQ45 index and with complete data, such as PT Bank Central Asia Tbk (BBCA), PT Bank Rakyat Indonesia Tbk (BBRI), PT Bank Mandiri Tbk (BMRI), and PT Telkom Indonesia Tbk (TLKM). The data analysis techniques used are descriptive analysis and trend analysis to identify the direction of stock price movements, whether they are showing an uptrend, a downtrend, or a stable movement. The research results are expected to provide an overview of the stock price movement patterns of companies included in the LQ45 index and provide useful information for investors and researchers in understanding stock market conditions in Indonesia
Pengaruh Ketidakpastian Ekonomi Terhadap Stabilitas Likuiditas Pada Bank Umum Syariah di Indonesia
This study aims to analyze the effect of economic uncertainty on liquidity stability in Islamic commercial banks in Indonesia. Economic uncertainty is proxied by inflation, while liquidity stability is measured using the Financing to Deposit Ratio. This research uses a quantitative associative approach with secondary data obtained from official publications of Bank Indonesia and the Financial Services Authority. The observation period covers 2020 to 2025 using quarterly time series data. The data were analyzed using STATA through descriptive statistics, time series analysis, simple linear regression, and classical assumption tests. The results show that inflation has a negative relationship with the Financing to Deposit Ratio, as indicated by a regression coefficient of -0.6586246. This means that an increase in inflation tends to reduce the Financing to Deposit Ratio of Islamic commercial banks. However, the probability value of 0.170 is higher than the significance level of 0.05, indicating that inflation does not have a statistically significant effect on liquidity stability. The coefficient of determination of 0.0922 shows that inflation explains only 9.22 percent of the variation in the Financing to Deposit Ratio, while the remaining 90.78 percent is influenced by other factors outside the research model. These findings indicate that the liquidity stability of Islamic commercial banks is not primarily determined by inflation, but also by internal banking factors and other macroeconomic conditions
Pengaruh Kualitas Sistem dan Kemudahan Penggunaan Coretax terhadap Kepuasan Pengguna
The rollout of the Coretax Administration System (Coretax) by the Directorate General of Taxes (DJP) marks an important step in the digital modernization of Indonesia’s tax management, aiming to improve efficiency and encourage compliance from taxpayers. This research looks into how the quality of the system and the ease of use as seen by taxpayers affect their satisfaction, focusing on individual taxpayers at the Ilir Timur Pratama Tax Office in Palembang. Based on the Technology Acceptance Model (TAM), this study uses a quantitative approach with a causal-associative design. Data was gathered from 49 participants chosen through purposive sampling and analyzed with multiple linear regression methods. The results show that the quality of the system positively influences user satisfaction. On the other hand, how easy the system is to use does not have a significant impact on satisfaction, indicating that users value functional stability more than how easy it is to navigate. At the same time, both factors together influence satisfaction significantly, accounting for 44.1% of the changes. This study suggests that the DJP should focus on ensuring the reliability and security of the system to keep users satisfied over the long run
Strategi Digital Marketing Erha Store Official Dalam Menghadapi Penghapusan Fitur Tokopedia Seller Pasca Integrasi Tiktok Shop-Tokopedia
The integration of TikTok Shop and Tokopedia has changed Indonesia’s digital commerce ecosystem and encouraged sellers to adapt their marketing strategies. This study aims to analyze the digital marketing strategy of Erha Store Official after the integration and identify its adaptation challenges. This research used a qualitative case study method with in-depth interviews and documentation. The data were analyzed using thematic analysis based on the RACE Framework, consisting of Reach, Act, Convert, and Engage. The findings show that Erha Store Official shifted from conventional marketplace marketing to interactive content-based social commerce by optimizing short-form videos, live streaming, affiliate marketing, creator collaboration, Spark Ads, GMV Max, and integrated promotions. The study also found challenges related to seller center changes, campaign adjustments, platform feature changes, and the need for stronger content and social commerce management. This research implies that adaptive and integrated digital marketing strategies are important for maintaining seller competitiveness in an integrated engage ecosystem.
Pengaruh Penerapan Sistem Pengendalian Internal, Pemanfaatan Sistem Informasi Akuntansi, dan Penerapan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah
This study employs a quantitative approach. This study aims to examine the effect of the Implementation of Internal Control Systems, the Utilization of Accounting Information Systems, and the Implementation of Organizational Commitment on the Quality of Local Government Financial Reports in Regional Government Organizations (OPD) of Medan City. The study population consists of all Regional Government Organizations (OPD) of Medan City, with a minimum sample of 30 OPD selected using the simple random sampling technique. Research data were obtained through the distribution of questionnaires to respondents involved in local financial management. Data analysis was conducted using SPSS software through validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R²). The results of this study indicate that the implementation of Internal Control Systems (ICS) and organizational commitment do not have a significant effect on the quality of local government financial reports. In contrast, the utilization of Accounting Information Systems (AIS) is proven to have a positive and significant effect on the quality of local government financial reports
Analisis Dampak Impor Beras terhadap Kesejahteraan Petani di Indonesia
Penelitian ini berfokus pada analisis kebijakan impor beras Indonesia, yang sering dikritik karena diduga mendistorsi harga domestik dan merugikan petani dalam negeri. Tujuan dari penelitian ini yaitu menganalisis dampak aktual Kebijakan Impor Beras (KIB) terhadap Kesejahteraan Petani, yang diwakili oleh Nilai Tukar Petani (NTP) dalam periode 2015-2024. Model ini menggabungkan variabel kontrol pasar domestik, yaitu Harga Gabah di Tingkat Petani (HGKP), volume Produksi Beras Domestik (JPB), dan Inflasi (INF). Metodologi yang digunakan adalah regresi linier berganda melalui pendekatan Ordinary Least Square (OLS) berdasarkan data deret waktu bulanan (n=120). Analisis menunjukkan bahwa Kebijakan Impor Beras (KIB) sebagian membawa koefisien negatif tetapi tidak memberikan pengaruh signifikan terhadap NTP (p=0,7544). Temuan ini menjelaskan bahwa masuknya beras impor tidak secara otomatis merusak kesejahteraan petani; Sebaliknya, kebijakan impor beras berfungsi sebagai alat stabilisasi makro untuk mengamankan stok nasional selama defisit pasokan domestik. Diskusi ini menyoroti bahwa ancaman nyata bagi petani bukanlah volume impor itu sendiri, melainkan kerentanan struktural di dalam pasar domestik. Hal ini dibuktikan oleh HGKP, yang berfungsi sebagai penentu paling dominan dengan dampak positif yang sangat signifikan terhadap NTP (p=0,0000) diikuti oleh JPB (p=0,0007). Implikasi kebijakan menekankan bahwa pemerintah harus mengatur waktu impor secara ketat untuk mencegah beras impor memasuki pasar selama musim panen domestik puncak, sehingga melindungi harga beras lokal.
Pengaruh Inflasi, Kurs, Bi Rate, IHSG, Volume Perdagangan terhadap Return Saham dengan Harga Saham Sebagai Variabel Moderasi
This quantitative study analyzes the effects of inflation, rupiah exchange rate, BI Rate, JSX Composite (IHSG), and trading volume on the stock return of PT Bank Central Asia Tbk (BBCA) for the 2021–2025 period, with stock price as a moderating variable. Using Moderated Regression Analysis (MRA) based on official secondary data, the partial test results show that inflation, rupiah exchange rate, BI Rate, IHSG, and trading volume have no significant effect on BBCA's stock return. In the moderation test, stock price is proven to only moderate the effect of the rupiah exchange rate on stock return, while showing no moderating role for the other variables. However, simultaneously, the model with the moderating variable explains changes in stock return better than the model without moderation. In conclusion, the company's internal fundamental factors and specific stock characteristics play a much more dominant role in influencing BBCA's stock return compared to macroeconomic factors, making these findings a strategic consideration for investors in capital market decision-making.
Pengaruh Manajemen Risiko terhadap Kinerja Keuangan
This study aims to analyze the influence of risk management, as proxied by financial risk (current ratio) and business risk (degree of operating leverage), on financial performance (return on assets) in insurance companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The phenomenon of profit fluctuations and the importance of maintaining solvency in the insurance sector are the primary background of this study. The research method used is quantitative with an associative approach, utilizing purposive sampling to obtain secondary data from the companies' annual financial reports. Data analysis was performed using multiple linear regression and classical assumption tests using SPSS software. The results indicate that, partially, financial risk and business risk have a significant influence on the financial performance of insurance companies. This finding confirms that optimal liquidity management and operational cost control are crucial in increasing the profitability of company assets. Simultaneously, risk management variables play a significant role in determining the stability of long-term financial performance in the insurance industry
Peningkatan Pemahaman Mahasiswa Akuntansi Tentang Perpajakan Manufaktur Melalui Studi Lapangan di PT. Industri Jamu dan Farmasi Sido Muncul Tbk.
**Paraphrased Text (158 words):** Tax management is one of the most complex aspects of financial oversight for manufacturing companies, particularly under Indonesia’s self-assessment taxation system. Taxpayers are required to independently calculate, pay, and report their tax obligations. However, there is a significant gap between academic tax theory and real-world corporate practices, leaving many accounting students with limited understanding of how large manufacturing firms handle taxes. To address this, a community service program enabled 37 accounting students to conduct a field study at PT Industri Jamu dan Farmasi Sidomuncul Tbk in Semarang, Central Java. The students visited the production facility, engaged in discussions with company representatives, and reviewed the company’s 2025 Annual Report published on the Indonesia Stock Exchange. The initiative successfully provided students with practical, contextual knowledge of tax obligations in manufacturing companies, especially regarding tax compliance as part of good corporate governance. However, complex areas such as Value Added Tax (VAT) and Income Tax Article 21 remain challenging. The program proved effective and is recommended to be held regularly with deeper exploration of intricate tax processes.
The Effect of Tax Avoidance and Tax Aggressiveness on Firm Value with Earning Management as a Moderating Variable
This study aims to analyze the effect of tax avoidance and tax aggressiveness on firm value in the Consumers Cyclical and Non-Cyclical sectors listed on the Indonesia Stock Exchange from 2018 to 2022, with earning management as a moderating variable. Tax avoidance and tax aggressiveness are strategies used by companies to minimize tax burdens, which are expected to increase corporate profits and ultimately enhance firm value. However, there are differing views on the impact of these strategies on firm value, especially when considering the role of earning management. The study employs the Structural Equation Modeling (SEM-PLS) method, using data obtained from the financial statements of 54 company samples. The results indicate that tax avoidance and tax aggressiveness do not have a significant effect on firm value. However, earning management weakens the impact of tax aggressiveness on firm value, while it does not moderate the relationship between tax avoidance and firm value. These findings contribute new insights to the literature on tax strategy and firm value by highlighting the role of earning management in weakening the effect of tax aggressiveness on firm value. Based on these results, companies are advised to exercise caution in implementing aggressive tax strategies and to ensure that earning management is not overly applied, as it may reduce investor confidence and harm the company’s value.