Jurnal EMT KITA
type: channel
description: Jurnal EMT KITA is a free and open-access journal published by the Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia. Jurnal EMT KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation. Journal EMT KITA is published quarterly, releasing four issues per year. Every published article in Journal EMT KITA is assigned a digital object identifier (DOI), ensuring accessibility and robust linkage within the scholarly literature. With its broad scope and focus on relevant scientific research in development management, Journal EMT KITA serves as a valuable resource for academics, practitioners, and stakeholders across various related fields. You can access the manuscript format from the author guidelines. Download Manuscript Template: Template (English) Template (Indonesia)
publisher: Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia
language: en
publication name: Jurnal EMT KITA
issn: 2579-7972
copyright: Authors who publish with this journal agree to the following terms: 1. Copyright Retention and Open Access License Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. 2. Rights Granted Under CC BY 4.0 Under this license, readers are free to: Share — copy and redistribute the material in any medium or format Adapt — remix, transform, and build upon the material for any purpose, including commercial use No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed 3. Attribution Requirements All uses must include: Proper citation of the original work Link to the Creative Commons license Indication if changes were made to the original work No suggestion that the licensor endorses the user or their use 4. Additional Distribution Rights Authors may: Deposit the published version in institutional repositories Share through academic social networks Include in books, monographs, or other publications Post on personal or institutional websites Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution. 5. Self-Archiving and Pre-Print Sharing Authors are encouraged to: Share pre-prints and post-prints online Deposit in subject-specific repositories (e.g., arXiv, bioRxiv) Engage in scholarly communication throughout the publication process 6. Open Access Commitment This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
items: https://journal.lembagakita.com/emt/article/view/7556
items: Pengaruh Manajemen Shift terhadap Kinerja Karyawan dengan Burnout sebagai Variabel Moderasi pada UMKM Penyedia Makan Bergizi Gratis (MBG)
items: Pengukuran Kinerja Keuangan dengan Pendekatan Value Based Management pada PT Indah Kiat Pulp & Paper Tbk Periode 2019–2024
items: Analisis Faktor Persepsi pada Atribut Produk, Personal, Sosial, dan Budaya terhadap Keputusan Pembelian (Studi Kasus Kuliner Kota Kuningan)
items: Analisis Pengaruh Motivasi, Disiplin Kerja, dan Etos Kerja terhadap Kinerja Personil melalui Kinerja Tugas pada Salah Satu Satuan Kerja Kepolisian di Jakarta
items: An Analysis of Securities Investment in PT Bank Central Asia Tbk within the Indonesian Capital Market Context
items: The Impact of Debt Financing on Financial Performance and Business Risk at PT PLN (Persero)
items: Revaluation of Fixed Assets: Innovative Strategies in Optimizing Value and Economic Lifespan at PT Garuda Indonesia
items: Comparative Analysis of Inventory Recording Systems Using the Perpetual Method in MSMEs in Medan City
items: Analysis of Cash Turnover to Improve Company Profitability at PT Hutama Karya
items: Pengaruh Social Proof dan Kualitas Visual Konten TikTok Shop terhadap Minat Beli dengan Promotional Overload sebagai Variabel Moderasi pada Generasi Z
items: Analisis Kepuasan Publik terhadap Kualitas Pelayanan Fasilitas Taman Cadika Medan sebagai Ruang Terbuka Hijau Kota
items: Pengaruh Uang Saku dan Self-Control terhadap Perilaku Konsumtif dalam Menggunakan E-Commerce pada Siswa SMA Negeri 11 Muaro Jambi
items: Pengaruh Intensitas Kerja dan Efektivitas Kerja terhadap Kinerja Karyawan PT Sinar Alam Permai Palembang
items: Penerapan Aplikasi SIAPIK dalam Penyusunan Laporan Keuangan UMKM BRILink Muh. Hasib Kabupaten Bone
items: Peran Mediasi Overconfidence dan Persepsi Risiko pada Hubungan Literasi Keuangan terhadap Keputusan Investasi Generasi Z di Semarang
items: Kapabilitas Adopsi FinTech dan Kinerja Inovasi UMKM di Kota Medan: Peran Kompetensi Digital, Kepercayaan Platform, dan Efisiensi Transaksi
items: Analisis Pengaruh Reputasi Toko terhadap Keputusan Pembelian pada Toko Glad2glow di Marketplace Shopee (Studi Kasus pada Masyarakat di Kecamatan Bengkalis)
items: Digital Marketing Vokafe dalam Membangun Brand Awareness dan Minat Beli Mahasiswa di Sekolah Vokasi IPB
items: Peran Kepuasan Kerja sebagai Mediasi antara Work Life Balance dan Burnout terhadap Kinerja Driver Generasi Z pada ShopeeFood di Kota Semarang
items: Pengaruh Migrasi Masuk, Tingkat Upah Minimum, dan Tingkat Inflasi terhadap Pengangguran Terbuka di Kota Pekanbaru
items: Pengaruh Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan dengan Pengungkapan Laporan Berkelanjutan sebagai Variabel Moderasi
items: Pengaruh Tingkat Partisipasi Angkatan Kerja, Upah Minimum, Rata-Rata Lama Sekolah, dan Pertumbuhan Ekonomi terhadap Tingkat Pengangguran Terbuka di Provinsi Kalimantan Timur
items: Driving User Satisfaction and Purchase Intention of Mobile Health Applications: Evidence from Indonesian Hospitals
items: Pengaruh Kepemimpinan, Kompensasi Finansial, dan Komitmen terhadap Kinerja Pegawai dengan Mediasi Budaya Organisasi di Biro Perencanaan dan Administrasi Lemdiklat Polri
items: Strategi Pengelolaan Hotel Berbasis Kearifan Lokal dalam Mendukung Pariwisata Berkelanjutan di Sumatera Utara
items: The Effect of FOMO on Impulse Buying with Emotional Marketing as a Mediation Variable on TikTok Live
items: Analisis Strategi Pemasaran dalam Meningkatkan Omzet Penjualan Peternakan Itik Petelur Zhianfa Farm di Nagari Tigo Koto Silungkang, Kecamatan Palembayan, Kabupaten Agam
items: Peran Kualitas Audit dalam Memoderasi Pengaruh Kebijakan Pembayaran Dividen terhadap Nilai Perusahaan
items: The Influence of Tax Planning and Corporate Governance on Firm Value (Empirical Study on Consumer Goods Sector Companies Listed on Indonesia Stock Exchange in the period 2017 - 2020)

https://journal.lembagakita.com/emt/article/view/7556
type: item
title: Dominansi Pengaruh Literasi Keuangan, Kecerdasan Emosional, Financial Self-Efficacy, dan Pembelajaran Keuangan di Kampus terhadap Perilaku Pengelolaan Keuangan Mahasiswa (Studi Kasus Mahasiswa STIE Indonesia Jakarta)
description: This study aims to analyze the influence of financial literacy, emotional intelligence, financial self-efficacy, and campus financial learning on the financial management behavior of students’ at STIE Indonesia Jakarta in the 2021 and 2022 Academic Years. This type of research is quantitative research with an associative approach. The data used is primary data obtained by distributing questionnaires to respondents. The sample in this study amounted to 110 students, consisting of students of the 2021 and 2022 intakes of the S-1 Accounting and S-1 Management study programs, who were selected using a non-probability sampling technique with a purposive sampling method. The research instrument consists of 24 questionnaire items arranged based on indicators of each variable, and distributed in the form of Google Form. Data analysis was carried out using SmartPLS version 4.0, including the stages of evaluating the measurement model, The R-square value of 0.677 indicates that the independent variables in the model explain 67.7% of the variance in the dependent variable. The remaining 32.3% is explained by factors outside the model. Therefore, the results of this study indicate that financial literacy, emotional intelligence, financial self-efficacy, and financial learning on campus significantly influence the financial management behavior of students at STIE Indonesia Jakarta.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Emotional Intelligence
  topic: keywords
subject: Financial Self-Efficacy
  topic: keywords
subject: Campus Financial Learning
  topic: keywords
subject: The Financial Management Behavior
  topic: keywords
creator: Nelli Novyarni
creator: Nabilah Amanda
creator: Reni Harni
creator: Kartijo Kartijo
rights: Copyright (c) 2026 Nelli Novyarni, Nabilah Amanda, Reni Harni, Kartijo Kartijo https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2506
ending page: 2521
doi: 10.35870/emt.v10i4.7556

Pengaruh Manajemen Shift terhadap Kinerja Karyawan dengan Burnout sebagai Variabel Moderasi pada UMKM Penyedia Makan Bergizi Gratis (MBG)
type: item
description: This study analyzes the effect of Shift Work Time Management on Employee Performance and examines the moderating role of burnout among employees of Micro, Small, and Medium Enterprises (MSMEs) involved in the Free Nutritious Meals (MBG) program in Leles District, Garut Regency. A causal quantitative research design with a moderation approach was employed, involving a total sample of 60 respondents. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3 software. The findings indicate that Shift Work Time Management has a significant and positive effect on Employee Performance (path coefficient = 0.584; p-value = 0.000). Furthermore, burnout was found to negatively moderate this relationship (path coefficient = -0.312; p-value = 0.001), suggesting that higher levels of burnout weaken the positive influence of Shift Work Time Management on Employee Performance. These results support the Conservation of Resources Theory and emphasize that maintaining employees’ mental well-being is a crucial strategic factor for improving organizational performance, particularly in MSMEs that rely heavily on human labor.
subject: Articles
  topic: section
subject: Shift Management
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Burnout
  topic: keywords
subject: SMEs
  topic: keywords
subject: Free Nutritious Meal Program
  topic: keywords
creator: Balqis Zahwa Khoirunnisa
creator: Rohimat Nurhasan
rights: Copyright (c) 2026 Balqis Zahwa Khoirunnisa, Rohimat Nurhasan https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2448
ending page: 2458
doi: 10.35870/emt.v10i4.7551

Pengukuran Kinerja Keuangan dengan Pendekatan Value Based Management pada PT Indah Kiat Pulp & Paper Tbk Periode 2019–2024
type: item
description: This study aims to analyze the financial performance of PT Indah Kiat Pulp & Paper Tbk for the 2019–2024 period using Value-Based Management techniques, namely Economic Value Added (EVA) and Market Value Added (MVA). This study employs a descriptive quantitative analysis approach using secondary data obtained from PT Indah Kiat Pulp & Paper’s annual financial reports published on the Indonesia Stock Exchange. The results show that EVA consistently remained negative throughout the study period, indicating that the company has not been able to create Economic Value Added because the operating profit generated was insufficient to cover the cost of capital incurred. On the other hand, MVA remained consistently positive because the company’s market value exceeded the invested capital, indicating that the company was able to create Market Value Added and gain investor confidence. PT Indah Kiat Pulp & Paper Tbk has proven capable of creating market value for its shareholders, as reflected by its positive MVA, although it has not yet succeeded in creating economic value-added based on the EVA approach. Therefore, the company needs to improve capital efficiency and profitability in order to generate sustainable economic value-added.
subject: Articles
  topic: section
subject: Financial Statements
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Economic Value Added
  topic: keywords
subject: Market Value Added
  topic: keywords
creator: Rafidah Kalistyaningrum
creator: Asep Muslihat
creator: Hari Sulistiyo
rights: Copyright (c) 2026 Rafidah Kalistyaningrum, Asep Muslihat, Hari Sulistiyo https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2496
ending page: 2505
doi: 10.35870/emt.v10i4.7412

Analisis Faktor Persepsi pada Atribut Produk, Personal, Sosial, dan Budaya terhadap Keputusan Pembelian (Studi Kasus Kuliner Kota Kuningan)
type: item
description: This study aims to analyze the factors influencing tourists’ purchasing decisions regarding the traditional culinary product Tape Ketan Pamela in Kuningan Regency. The factors examined include cultural, social, and personal factors, as well as product attributes consisting of product quality, cleanliness, price perception, and promotion. This research employed a quantitative approach using logistic regression analysis. Data were collected through questionnaires distributed to 150 tourist respondents who visited Kuningan Regency and were familiar with or had purchased Tape Ketan Pamela. The results of the logistic regression analysis indicate that several variables significantly influence tourists’ purchasing decisions. The variables of visit purpose, age, and product attributes, particularly perceived product cleanliness are significant predictors of purchasing decisions. Among these variables, visit purpose shows the highest odds ratio, indicating that it is the most dominant factor influencing the likelihood of purchasing the product. Meanwhile, nationality does not have a significant effect on purchasing decisions. This study contributes to the literature on consumer behavior in the context of local culinary tourism and provides practical implications for business owners in developing data-driven marketing strategies based on tourist characteristics and product attributes. Future studies are recommended to include additional variables such as brand image, culinary experience, and customer loyalty to enhance the explanatory power of the model.
subject: Articles
  topic: section
subject: Purchasing Decision
  topic: keywords
subject: Culinary Tourism
  topic: keywords
subject: Product Attributes
  topic: keywords
subject: Consumer Behavior
  topic: keywords
subject: Tape Ketan
  topic: keywords
creator: Rahadian Muslim
creator: Edi Setiawan
rights: Copyright (c) 2026 Rahadian Muslim, Edi Setiawan https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2403
ending page: 2410
doi: 10.35870/emt.v10i4.7409

Analisis Pengaruh Motivasi, Disiplin Kerja, dan Etos Kerja terhadap Kinerja Personil melalui Kinerja Tugas pada Salah Satu Satuan Kerja Kepolisian di Jakarta
type: item
description: The purpose of this study was to examine and analyze the effects of motivation, work discipline, and work ethic on task implementation and performance, as well as the effect of task implementation on the performance of personnel in a special police work unit in Jakarta. This study was designed using a descriptive method with a quantitative approach employing the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The population consisted of 328 personnel from a special police work unit in Jakarta. The sampling technique used was probability sampling with a simple random sampling approach. The sample size was determined using the Slovin formula, resulting in 180 respondents. The findings indicate that motivation, work discipline, and work ethic have a positive and significant effect on task implementation. Motivation and work ethic also have a positive and significant effect on performance, while work discipline has a positive but insignificant effect on performance. Furthermore, task implementation has a positive and significant effect on performance. Therefore, task implementation serves as an intervening variable in the relationship between motivation, work discipline, and work ethic and personnel performance.
subject: Articles
  topic: section
subject: Motivation
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Work Ethic
  topic: keywords
subject: Performance
  topic: keywords
creator: Deby Saputra
creator: Hamsinah B
creator: Rahmi Hermawati
rights: Copyright (c) 2026 Deby Saputra, Hamsinah B, Rahmi Hermawati https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2430
ending page: 2439
doi: 10.35870/emt.v10i4.7408

An Analysis of Securities Investment in PT Bank Central Asia Tbk within the Indonesian Capital Market Context
type: item
description: This study aims to analyze the securities investment strategy carried out by PT Bank Central Asia Tbk (BCA) in the Indonesian capital market during the 2020–2024 period. The study uses a quantitative approach with secondary data obtained from the company's annual report and official sources of the Indonesia Stock Exchange. The results of the study show that BCA has consistently increased the value of its investment portfolio through asset diversification, including government bonds, sukuk, corporate bonds, reverse repos, and stocks classified as FVTPL assets. This investment strategy demonstrates BCA's ability to respond to market dynamics and utilize capital market instruments that have controlled risks and competitive returns. The significant increase in the value of the securities portfolio by 62.7% in five years proves the effectiveness of the company's investment expansion strategy. Amid global performance and domestic economic fluctuations, BCA has succeeded in maintaining financial performance and stability through adaptive risk management and selective utilization of investment opportunities. These findings indicate that securities investment is an important instrument in supporting financial resilience and company value in the capital market.
subject: Articles
  topic: section
subject: Securities Investment
  topic: keywords
subject: PT Bank Central Asia
  topic: keywords
subject: Capital Market
  topic: keywords
subject: Portfolio Diversification
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Ravina Alya Lubis
creator: Atika Farandina Rangkuti
creator: Nadila Natasya
creator: Henny Andriyani Wirananda
creator: Shita Tiara
rights: Copyright (c) 2026 Ravina Alya Lubis, Atika Farandina Rangkuti, Nadila Natasya, Henny Andriyani Wirananda, Shita Tiara https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2411
ending page: 2419
doi: 10.35870/emt.v10i4.7396

The Impact of Debt Financing on Financial Performance and Business Risk at PT PLN (Persero)
type: item
description: This study analyzes the effect of debt financing on financial performance and business risk at PT PLN (Persero) during the 2019–2024 period. Debt financing is an important source of capital for PLN in supporting the development of national electricity infrastructure. Secondary data in the form of financial reports are analyzed using financial ratios such as Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results of the study indicate that well-managed debt financing has a positive impact on the company's financial performance, marked by an increase in the profitability ratio and stability of the capital structure. However, risk management is still needed to avoid excessive financial burdens that can increase business risk. PLN's efforts to reduce debt balances and manage financing efficiently have succeeded in increasing the company's net profit. This study provides strategic recommendations for PLN management in maintaining a balance between the use of debt financing and risk control to support the company's sustainability and growth.
subject: Articles
  topic: section
subject: Debt Financing
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Business Risk
  topic: keywords
subject: PT PLN (Persero)
  topic: keywords
creator: Arifah Zahirani
creator: Aisyah Putri
creator: Saddam Arafit Siregar
creator: Henny Andriyani Wirananda
creator: Indra Fauzi
rights: Copyright (c) 2026 Arifah Zahirani, Aisyah Putri, Saddam Arafit Siregar, Henny Andriyani Wirananda, Indra Fauzi https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2394
ending page: 2402
doi: 10.35870/emt.v10i4.7395

Revaluation of Fixed Assets: Innovative Strategies in Optimizing Value and Economic Lifespan at PT Garuda Indonesia
type: item
description: This study aims to analyze the implementation of fixed asset revaluation as an innovative strategy to optimize the value and economic useful life of assets at PT Garuda Indonesia (Persero) Tbk. Revaluation is carried out to align the book value of fixed assets with their fair value amid external dynamics, particularly the COVID-19 crisis. Using a descriptive qualitative approach, this research employs secondary data from the company’s annual reports from 2020 to 2024. The results indicate significant fluctuations in revaluation values, reflecting the company’s strategic response to financial pressures and changes in the business environment. Revaluation has contributed to more relevant financial reporting, improved capital structure, fiscal efficiency, and extended economic life of assets. The policy also reflects compliance with PSAK 16 and forms part of a long-term managerial strategy for recovery and enhanced competitiveness. Thus, fixed asset revaluation is not merely a technical accounting measure but a critical instrument in corporate strategic decision-making.
subject: Articles
  topic: section
subject: Fixed Asset Revaluation
  topic: keywords
subject: PSAK 16
  topic: keywords
subject: PT Garuda Indonesia
  topic: keywords
subject: Economic Useful Life of Assets
  topic: keywords
subject: Managerial Strategy
  topic: keywords
creator: Dewi Sri Wahyuni
creator: Naila Zahira
creator: Desi Enjel Hasibuan
creator: M. Milwan Zuhri
creator: Henny Andriyani Wirananda
creator: Alistraja Dison Silalahi
rights: Copyright (c) 2026 Dewi Sri Wahyuni, Naila Zahira, Desi Enjel Hasibuan, M. Milwan Zuhri, Henny Andriyani Wirananda, Alistraja Dison Silalahi https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2373
ending page: 2381
doi: 10.35870/emt.v10i4.7394

Comparative Analysis of Inventory Recording Systems Using the Perpetual Method in MSMEs in Medan City
type: item
description: This research examines the comparison of three inventory recording methods in a perpetual system, namely FIFO (First In First Out), LIFO (Last In First Out), and the Average method, to understand their impact on the cost of goods sold (COGS), ending inventory value, and net profit. The FIFO method assumes that the items acquired first will be sold or used first, while the LIFO method assumes that the items acquired last will be sold or used first. The Average Method calculates the cost of goods sold based on the average purchase price of inventory. This study applies a quantitative approach with a descriptive comparative method and transaction simulation to evaluate the recording results of the three methods over a specific period. The research findings indicate that the FIFO method results in lower cost of goods sold and higher inventory value, while the LIFO method results in higher COGS and lower inventory value. The Average method provides more stable results among the two. These findings indicate the importance of selecting the appropriate recording method to influence the financial performance and inventory management of trading companies.
subject: Articles
  topic: section
subject: FIFO
  topic: keywords
subject: LIFO
  topic: keywords
subject: Average
  topic: keywords
subject: Inventory Recording
  topic: keywords
subject: Perpetual System
  topic: keywords
creator: Adinda Chairatunnisa
creator: Nabilla Lubis
creator: Hallisa Amalliya
creator: Suci Abdillah
creator: Henny Andriyani Wirananda
rights: Copyright (c) 2026 Adinda Chairatunnisa, Nabilla Lubis, Hallisa Amalliya, Suci Abdillah, Henny Andriyani Wirananda https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2352
ending page: 2360
doi: 10.35870/emt.v10i4.7393

Analysis of Cash Turnover to Improve Company Profitability at PT Hutama Karya
type: item
description: This study aims to analyze cash turnover including cash flows from operating, investing, and financing activities and their impact on increasing profit at PT Hutama Karya (Persero). The data used in this study were derived from the consolidated financial reports of PT Hutama Karya, published by the Indonesia Stock Exchange (IDX) for the period 2020–2024. The results indicate that although operating and investing cash flows consistently recorded deficits, the company was able to maintain liquidity through external financing. Effective cash management and a structured accounting information system have proven to support financial decision-making processes that positively impact profitability, especially since 2023. Thus, the cash receipt and disbursement system serves not only as an administrative tool but also as a strategic instrument in the company’s long-term financial planning.
subject: Articles
  topic: section
subject: Cash Turnover
  topic: keywords
subject: Operating Cash Flow
  topic: keywords
subject: Investment
  topic: keywords
subject: Financing
  topic: keywords
subject: Corporate Profit
  topic: keywords
creator: Amy Badriyah Siregar
creator: Nazwa Hadiarani
creator: Suci Agsani
creator: Henny Andriyani Wirananda
creator: Sri Wardany
rights: Copyright (c) 2026 Amy Badriyah Siregar, Nazwa Hadiarani, Suci Agsani, Henny Andriyani Wirananda, Sri Wardany https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2323
ending page: 2329
doi: 10.35870/emt.v10i4.7392

Pengaruh Social Proof dan Kualitas Visual Konten TikTok Shop terhadap Minat Beli dengan Promotional Overload sebagai Variabel Moderasi pada Generasi Z
type: item
description: Digitalization shifts consumer behavior. This study aims to analyze the effect of social proof and visual content quality on Gen-Z's purchase intention on TikTok Shop, with promotional overload as a moderating variable. The research utilizes a quantitative approach with purposive sampling, collecting data from 204 Gen-Z TikTok Shop users via an online questionnaire. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software. The general findings indicate that both social proof and visual content quality significantly and positively influence consumer purchase intention. Furthermore, promotional overload is found to significantly moderate and weaken the positive effects of both independent variables on purchase intention. In conclusion, while social proof and attractive visuals are critical in driving digital sales, excessive promotional exposure can diminish consumer interest due to information fatigue.
subject: Articles
  topic: section
subject: Social Proof
  topic: keywords
subject: Visual Content Quality
  topic: keywords
subject: Purchase Intention
  topic: keywords
subject: Promotional Overload
  topic: keywords
subject: TikTok Shop
  topic: keywords
creator: Rafif Muhammad Hirsya
creator: Hujjatullah Fazlurrahman
creator: Ika Diyah Candra Arifah
rights: Copyright (c) 2026 Rafif Muhammad Hirsya, Hujjatullah Fazlurrahman, Ika Diyah Candra Arifah https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2459
ending page: 2472
doi: 10.35870/emt.v10i4.7377

Analisis Kepuasan Publik terhadap Kualitas Pelayanan Fasilitas Taman Cadika Medan sebagai Ruang Terbuka Hijau Kota
type: item
description: Public satisfaction is an important non-financial indicator in measuring the effectiveness of public asset management by local governments. Cadika Park Medan, as one of the green open spaces (GOS) in Medan City, provides various public facilities aimed at increasing citizens’ comfort. However, several facility-related issues that potentially affect visitor satisfaction are still found. This study aims to analyze the effect of facility quality on public satisfaction at Cadika Park Medan. This study uses a quantitative approach with a survey method of 42 respondents who visited Cadika Park Medan. The sampling technique used accidental sampling. The research instrument was a Likert-scale questionnaire consisting of 15 statement items. Data were analyzed using validity tests, reliability tests, descriptive statistics, and multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS 26). The results show that all statement items were declared valid with correlation coefficients ranging from 0.726 to 0.915 and reliable with a Cronbach’s Alpha value of 0.964. Regression analysis results indicate that facility quality simultaneously has a significant effect on public satisfaction with an F value of 10.507 and a significance level of 0.000. The coefficient of determination (R Square) of 0.845 indicates that 84.5% of public satisfaction is influenced by facility quality, while 15.5% is influenced by other factors outside the study. Partially, indicator P12 was the most dominant variable affecting visitor satisfaction with a regression coefficient of 0.721 and significance of 0.015. This study concludes that improving facility quality, particularly in the aspect of general comfort, should be a priority for the Medan City Government in enhancing public service quality and managing green open spaces.
subject: Articles
  topic: section
subject: Public Sector Accounting
  topic: keywords
subject: Public Satisfaction
  topic: keywords
subject: Facility Quality
  topic: keywords
subject: Value For Money
  topic: keywords
subject: Cadika Park Medan
  topic: keywords
creator: Fitri Aulia
creator: Florentina Sitompul
creator: Gabriel Novansyah Sihite
creator: Johanes Johanes
creator: Johs Charlos Hutabalian
creator: Muhammad Idris
creator: Mutia Adeliana P
creator: Nabilla Panjaitan
creator: Marthin Okuli Sitompul
rights: Copyright (c) 2026 Fitri Aulia, Florentina Sitompul, Gabriel Novansyah Sihite, Johanes Johanes, Johs Charlos Hutabalian, Muhammad Idris, Mutia Adeliana P, Nabilla Panjaitan, Marthin Okuli Sitompul https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2313
ending page: 2322
doi: 10.35870/emt.v10i4.7344

Pengaruh Uang Saku dan Self-Control terhadap Perilaku Konsumtif dalam Menggunakan E-Commerce pada Siswa SMA Negeri 11 Muaro Jambi
type: item
description: The development of digital technology has encouraged the increased use of e-commerce in various groups, including high school students. The ease of access to transactions through e-commerce can influence students' consumptive behavior, especially influenced by pocket money and self-control. This study aims to determine the effect of pocket money and self-control on consumptive behavior in the use of e-commerce among students of SMA Negeri 11 Muaro Jambi. This study uses a quantitative approach with a survey method. The research sample consisted of 106 students determined using a specific sampling technique. Data analysis used multiple linear regression. The results showed that pocket money had a positive and significant effect on consumptive behavior, while self-control had a negative and significant effect. Simultaneously, pocket money and self-control had a significant effect on consumptive behavior with a coefficient of determination of 34.4% indicating that consumptive behavior was influenced by pocket money and self-control, while the rest was influenced by other factors outside the study. It can be concluded that the greater the pocket money received and the lower the students' self-control, the higher the tendency of consumptive behavior in using e-commerce in students.
subject: Articles
  topic: section
subject: Allowance
  topic: keywords
subject: Self-Control
  topic: keywords
subject: Consumptive Behavior
  topic: keywords
subject: E-Commerce
  topic: keywords
subject: Students
  topic: keywords
creator: Denny Setiawan
creator: Rosmiati Rosmiati
creator: Dwi Rayana Siregar
rights: Copyright (c) 2026 Denny Setiawan, Rosmiati Rosmiati, Dwi Rayana Siregar https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2361
ending page: 2372
doi: 10.35870/emt.v10i4.7339

Pengaruh Intensitas Kerja dan Efektivitas Kerja terhadap Kinerja Karyawan PT Sinar Alam Permai Palembang
type: item
description: This study aims to determine the effect of work intensity and work effectiveness on employee performance at PT Sinar Alam Permai Palembang. This study uses a quantitative approach. Sampling uses the Slovin Technique, by calculating the number of samples needed in a large and limited population with the Slovin formula. The sample used was 222, the sampling technique used random sampling. Data obtained through questionnaire distribution were processed using IBM SPSS version 25.0 with multiple linear regression analysis techniques. The results of hypothesis testing indicate that the work intensity variable has a significant effect on employee performance. Meanwhile, the work effectiveness variable has a positive and significant effect on employee performance partially. The influence of the independent variables on the dependent variable can be significantly influenced.
subject: Articles
  topic: section
subject: The Influence of Work Intensity
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: PT Sinar Alam Permai
  topic: keywords
creator: Desti Tantiana
creator: Roswaty Roswaty
creator: Shafiera Lazuarni
rights: Copyright (c) 2026 Desti Tantiana, Roswaty Roswaty, Shafiera Lazuarni https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2340
ending page: 2351
doi: 10.35870/emt.v10i4.7336

Penerapan Aplikasi SIAPIK dalam Penyusunan Laporan Keuangan UMKM BRILink Muh. Hasib Kabupaten Bone
type: item
description: This study aims to analyze the implementation of the Financial Information Recording Application System (SIAPIK) in the preparation of financial statements at BRILink Muh Hasib MSME in Bone Regency. This research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The research subject was the owner of BRILink Muh Hasib MSME, while the focus of the study was on the process of recording financial transactions and preparing financial statements during the period of November 1–30, 2025. Prior to the implementation of SIAPIK, the MSME's financial records were maintained manually and in a simple manner, focusing only on cash inflows and outflows without producing complete financial statements in accordance with accounting standards. This condition made it difficult for the business owner to monitor the financial position, determine business profitability, and separate personal finances from business finances. The findings indicate that the implementation of SIAPIK assists the MSME in recording transactions more systematically, efficiently, and accurately. Through this application, the MSME is able to generate financial position statements, income statements, and cash flow statements automatically in accordance with the principles of SAK-EMKM. Furthermore, the use of SIAPIK enhances the owner's understanding of the importance of structured financial management and facilitates the digital archiving of transaction records. The practical implication of this study is that SIAPIK can serve as an effective and affordable digital solution for MSMEs to improve the quality of financial reporting and support more informed business decision-making.
subject: Articles
  topic: section
subject: SIAPIK Application
  topic: keywords
subject: Financial Statements
  topic: keywords
subject: MSMEs
  topic: keywords
subject: SAK-EMKM
  topic: keywords
creator: Ayu Pratika
creator: Muhammad Aziz
creator: Samsinar Samsinar
rights: Copyright (c) 2026 Ayu Pratika, Muhammad Aziz, Samsinar Samsinar https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2473
ending page: 2481
doi: 10.35870/emt.v10i4.7324

Peran Mediasi Overconfidence dan Persepsi Risiko pada Hubungan Literasi Keuangan terhadap Keputusan Investasi Generasi Z di Semarang
type: item
description: The increasing number of Generation Z investors in Indonesia indicates that investment decisions are influenced not only by financial literacy but also by psychological factors. This study aims to explore the impact of financial literacy on investment decisions, using overconfidence and perceived risk as mediating variables, and focusing on Generation Z investors in Semarang. A quantitative approach was used, with a sample of 123 respondents and PLS-SEM analysis conducted using SmartPLS 4 software. The results show that financial literacy, overconfidence, and perceived risk all have a significant positive impact on investment decisions. Furthermore, overconfidence and perceived risk mediate the relationship between financial literacy and investment decisions. These findings suggest that good financial literacy helps investors make more accurate investment decisions.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Overconfidence
  topic: keywords
subject: Risk Perception
  topic: keywords
subject: Investment Decisions
  topic: keywords
subject: Generation Z
  topic: keywords
creator: Krisna Kurniawan
creator: Pradana Jati Kusuma
creator: Dwi Eko Waluyo
creator: Fakhmi Zakaria
rights: Copyright (c) 2026 Krisna Kurniawan, Pradana Jati Kusuma, Dwi Eko Waluyo, Fakhmi Zakaria https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2273
ending page: 2286
doi: 10.35870/emt.v10i4.7305

Kapabilitas Adopsi FinTech dan Kinerja Inovasi UMKM di Kota Medan: Peran Kompetensi Digital, Kepercayaan Platform, dan Efisiensi Transaksi
type: item
description: This study examines how digital competence, platform trust, and transaction efficiency influence FinTech adoption capability and MSME innovation performance in Medan. Using a quantitative survey design, this study focuses on MSME owners and managers who use or have access to digital financial services. Digital competence reflects the ability to operate and integrate financial technology into business activities, while platform trust refers to confidence in the security, reliability, and credibility of FinTech services. Transaction efficiency captures perceived speed, convenience, and cost reduction in digital financial transactions. Data are analyzed using Structural Equation Modeling to test the direct effects of these factors on FinTech adoption capability and its subsequent effect on innovation performance. The expected findings indicate that MSMEs with stronger digital competence, higher platform trust, and greater transaction efficiency are more capable of adopting FinTech and improving innovation performance. This study contributes by positioning FinTech adoption capability as a strategic mechanism for strengthening MSME digital business innovation.
subject: Articles
  topic: section
subject: Digital Competence
  topic: keywords
subject: Platform Trust
  topic: keywords
subject: Transaction Efficiency
  topic: keywords
subject: Fintech Adoption Capability
  topic: keywords
subject: MSME Innovation Performance
  topic: keywords
subject: Medan
  topic: keywords
creator: Anggi Pratiwi Sitorus
creator: Salman Munthe
creator: Muammar Rinaldi
creator: Rossy Pratiwy Sihombing
creator: Rusiadi Rusiadi
rights: Copyright (c) 2026 Anggi Pratiwi Sitorus, Salman Munthe, Muammar Rinaldi, Rossy Pratiwy Sihombing, Rusiadi Rusiadi https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2482
ending page: 2495
doi: 10.35870/emt.v10i4.7279

Analisis Pengaruh Reputasi Toko terhadap Keputusan Pembelian pada Toko Glad2glow di Marketplace Shopee (Studi Kasus pada Masyarakat di Kecamatan Bengkalis)
type: item
description: This study aims to analyze the effect of store reputation on consumer purchasing decisions on the Shopee e-commerce platform, with a case study of the people of Bengkalis District. This research employed a quantitative approach with an associative research design. The sample consisted of 100 respondents selected using the Lemeshow formula and purposive sampling technique. Data were collected through questionnaires measured using a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and simple linear regression analysis with the assistance of IBM SPSS Statistics. The results indicate that store reputation has a positive and significant effect on consumer purchasing decisions, as evidenced by a t-value of 3.798 and a significance level of 0.000. The coefficient of determination analysis shows an R² value of 0.128, indicating that store reputation explains 12.8% of the variation in consumer purchasing decisions, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that store reputation is an important factor in building consumer trust and encouraging purchasing decisions, particularly among the people of Bengkalis who are increasingly active in using e-commerce platforms.
subject: Articles
  topic: section
subject: Store Reputation
  topic: keywords
subject: Purchasing Decision
  topic: keywords
subject: E-commerce
  topic: keywords
subject: Shopee
  topic: keywords
creator: Febri Holong Marito Situmorang
creator: Andri Nofiar. Am
rights: Copyright (c) 2026 Febri Holong Marito Situmorang, Andri Nofiar. Am https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2237
ending page: 2248
doi: 10.35870/emt.v10i4.7248

Digital Marketing Vokafe dalam Membangun Brand Awareness dan Minat Beli Mahasiswa di Sekolah Vokasi IPB
type: item
description: Brand awareness is the initial stage before the emergence of purchasing interest. Digital marketing plays a role in building brand awareness. This study aims to analyze Vokafe's digital marketing strategy in building brand awareness and purchasing interest among students at the IPB Vocational School. This study uses a descriptive qualitative approach. Data were obtained through in-depth interviews consisting of one manager and four students as informants, participant observation, documentation, and literature studies, using source triangulation to ensure the credibility of the findings. The results show that the digital marketing strategy through Instagram contributed to increasing Vokafe's brand exposure, marked by a 2,780% growth in followers (from 5 to 144 followers) and an increase in insight to reach 5.3 thousand. The implementation of Integrated Marketing Communication (IMC) through advertising, public relations, sales promotion, personal selling, and direct marketing was able to build student brand awareness to the brand recall stage. This brand awareness develops into purchasing interest shown through information searches, purchases, repeat purchases, and recommendations to others according to the AISAS (Attention, Interest, Search, Action, Share) model stages. This study concludes that strengthening content consistency, sales promotions, and digital interactions is necessary to push Vokafe to reach top of mind.
subject: Articles
  topic: section
subject: Brand Awareness
  topic: keywords
subject: Digital Marketing
  topic: keywords
subject: Marketing Strategy
  topic: keywords
subject: Purchasing Interest
  topic: keywords
creator: Hervina Afrianti Rahayu
creator: Aceng Hidayat
rights: Copyright (c) 2026 Hervina Afrianti Rahayu, Aceng Hidayat https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2249
ending page: 2261
doi: 10.35870/emt.v10i4.7243

Peran Kepuasan Kerja sebagai Mediasi antara Work Life Balance dan Burnout terhadap Kinerja Driver Generasi Z pada ShopeeFood di Kota Semarang
type: item
description: The gig economy phenomenon has increased work pressure among Generation Z ShopeeFood drivers, making work-life balance and burnout important factors affecting performance. This study aims to analyze the role of job satisfaction as a mediating variable in the relationship between work-life balance, burnout, and the performance of Generation Z ShopeeFood drivers in Semarang City. A quantitative approach was employed using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) method. Data were collected through a Likert-scale questionnaire from 137 respondents. The results indicate that work-life balance and burnout have a significant positive effect on both job satisfaction and performance. Job satisfaction also has a significant positive effect on performance and mediates the relationship between work-life balance, burnout, and performance. These findings suggest that the performance of Generation Z ShopeeFood drivers is influenced both directly by work-life balance and burnout and indirectly through job satisfaction. Therefore, maintaining work-life balance, managing work pressure, and improving job satisfaction are important factors in enhancing driver performance.
subject: Articles
  topic: section
subject: Work-Life Balance
  topic: keywords
subject: Burnout
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Performance
  topic: keywords
subject: ShopeeFood
  topic: keywords
creator: Natasya Cantika Sifaputri
creator: Aris Puji Purwatiningsih
creator: Masitha Fahmi Wardhani
creator: Raden Ayu Aminah Rizkia Puspita Sari
rights: Copyright (c) 2026 Natasya Cantika Sifaputri, Aris Puji Purwatiningsih, Masitha Fahmi Wardhani, Raden Ayu Aminah Rizkia Puspita Sari https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2287
ending page: 2303
doi: 10.35870/emt.v10i4.7242

Pengaruh Migrasi Masuk, Tingkat Upah Minimum, dan Tingkat Inflasi terhadap Pengangguran Terbuka di Kota Pekanbaru
type: item
description: This study aims to analyze the influence of in-migration, minimum wages, and inflation on the open poverty rate in Pekanbaru City for the period 2006–2024. The study uses a quantitative method with time series data sourced from the Central Statistics Agency (BPS) of Pekanbaru City. Data analysis was carried out using multiple linear regression. The results of the study indicate that partially in-migration has a positive and insignificant effect on the open poverty rate, minimum wages have a negative and significant effect, while inflation has a negative and insignificant effect. Simultaneously, in-migration, minimum wages, and inflation have a significant effect on the open poverty rate in Pekanbaru City. Among the variables in-migration, minimum wages and inflation. The minimum wage level variable has the most dominant effect on open poverty in Pekanbaru City. The Adjusted R-Squared value of 0.6989 indicates that 69% of the variation in the open unemployment rate can be explained by the variables in the study, while the rest is influenced by other factors outside the research model.
subject: Articles
  topic: section
subject: In-Migration
  topic: keywords
subject: Minimum Wage
  topic: keywords
subject: Inflation
  topic: keywords
subject: Open Unemployment Rate
  topic: keywords
creator: Indah Destari
rights: Copyright (c) 2026 Indah Destari https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2382
ending page: 2393
doi: 10.35870/emt.v10i4.7177

Pengaruh Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan dengan Pengungkapan Laporan Berkelanjutan sebagai Variabel Moderasi
type: item
description: This quantitative study aims to analyze the influence of corporate governance on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with sustainability report disclosure as a moderating variable. Corporate governance in this study is represented by managerial ownership, institutional ownership, and audit committee size. Secondary data were analyzed using multiple linear regression and moderated regression analysis to examine the moderating role of sustainability report disclosure in the relationship between corporate governance and financial performance. The results indicate that institutional ownership has a significant influence on financial performance, while managerial ownership and audit committee size do not show a significant effect. Furthermore, sustainability report disclosure significantly moderates the relationship between institutional ownership and financial performance, but does not moderate the influence of managerial ownership and audit committee size.
subject: Articles
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Managerial Ownership
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Sustainability Report
  topic: keywords
creator: Rizal Ziddan Hakim
creator: Rizka Fitriasari
rights: Copyright (c) 2026 Rizal Ziddan Hakim, Rizka Fitriasari https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2176
ending page: 2191
doi: 10.35870/emt.v10i4.7165

Pengaruh Tingkat Partisipasi Angkatan Kerja, Upah Minimum, Rata-Rata Lama Sekolah, dan Pertumbuhan Ekonomi terhadap Tingkat Pengangguran Terbuka di Provinsi Kalimantan Timur
type: item
description: The high open unemployment rate in East Kalimantan Province reflects the structural imbalance of the labour market. This study aims to analyse the effect of the Labour Force Participation Rate (LFPR), Minimum Wage, Average Years of Schooling (AYS), and Economic Growth on the Open Unemployment Rate (OUR) across regencies and cities in East Kalimantan Province. This study uses panel data from 10 regencies and cities over the period 2017 to 2025, obtained from the Central Bureau of Statistics of East Kalimantan Province. The data were analysed using panel data regression with the Common Effect Model (CEM) as the selected estimation approach, based on the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that LFPR has a positive and significant effect on OUR; Minimum Wage has a negative and significant effect on OUR; AYS has a positive and significant effect on OUR; and Economic Growth has a negative and significant effect on OUR. The coefficient of determination (R2) shows that the four independent variables explain 64.84% of the variation in OUR in East Kalimantan. These findings suggest that labour market policies must address the mismatch between education output and industry demand, and that inclusive economic growth is essential for reducing open unemployment in resource-dependent regions.
subject: Articles
  topic: section
subject: Open Unemployment Rate
  topic: keywords
subject: Labour Force Participation Rate
  topic: keywords
subject: Minimum Wage
  topic: keywords
subject: Average Years Of Schooling
  topic: keywords
subject: Economic Growth
  topic: keywords
creator: Winanda Adi Prasetya
creator: Mohammad Wahed
rights: Copyright (c) 2026 Winanda Adi Prasetya, Mohammad Wahed https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2228
ending page: 2236
doi: 10.35870/emt.v10i4.7159

Driving User Satisfaction and Purchase Intention of Mobile Health Applications: Evidence from Indonesian Hospitals
type: item
description: Digital transformation in the Indonesian healthcare sector is progressing rapidly, but hospital app usage lags behind the health aggregator platforms. This study aims to analyze the factors influencing user satisfaction and its impact on continuance intention and purchase intention for Medical Check-Up (MCU) services. By integrating the UTAUT and DeLone & McLean IS Success models, data was collected from 206 respondents who used the MySiloam and MIKA apps in the Greater Jakarta area, and was analyzed using the PLS-SEM method. The results show that information quality, ease of use, service quality, and social influence are significant predictors of user satisfaction. Conversely, technical aspects such as system quality and facility conditions did not have a significant effect, indicating a hygiene factor phenomenon. User satisfaction proved to be a crucial full mediator in driving continuance intention and purchase intention. Continuance intention also acts as mediator for satisfaction to influence purchase intention. For managerial implications, hospitals are advised to reorient investments from technical infrastructure to strengthening medical content, ease of use, and service responsiveness to create a satisfaction-centered patient experience for long-term business sustainability.
subject: Articles
  topic: section
subject: Mobile Health Apps
  topic: keywords
subject: UTAUT
  topic: keywords
subject: DeLone and McLean
  topic: keywords
subject: Satisfaction
  topic: keywords
subject: Purchase Intention
  topic: keywords
creator: Angelica Shania Dani Putra Benjamin
creator: Novika Candra Astuti
rights: Copyright (c) 2026 Angelica Shania Dani Putra Benjamin, Novika Candra Astuti https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2304
ending page: 2312
doi: 10.35870/emt.v10i4.7126

Pengaruh Kepemimpinan, Kompensasi Finansial, dan Komitmen terhadap Kinerja Pegawai dengan Mediasi Budaya Organisasi di Biro Perencanaan dan Administrasi Lemdiklat Polri
type: item
description: This study aims to determine and analyze the effect of leadership on organizational culture. To determine and analyze the effect of financial compensation on organizational culture. To determine and analyze the effect of organizational commitment on organizational culture. To determine and analyze the effect of leadership on employee performance. To determine and analyze the effect of financial compensation on employee performance. To determine and analyze the effect of organizational commitment on employee performance. To determine and analyze the effect of organizational culture on employee performance at the Planning and Administration Bureau of the Education and Training Institute of the Indonesian National Police. This study uses a quantitative approach with descriptive and associative research types. The population studied consisted of 60 employees of the Renmin Bureau of the Indonesian National Police Education and Training Institute. The sampling technique used was total sampling. The data collection techniques used in this study were questionnaire distribution and observation. The analysis technique used in this study was the SmartPLS 3.0 program. The results of the study show that: 1) There is no significant effect of leadership on organizational culture. 2) There is no significant effect of financial compensation on organizational culture. 3) There is a positive and significant effect of organizational commitment on organizational culture. 4) There is a positive and significant effect of leadership on employee performance. 5) There is a positive and significant effect of financial compensation on employee performance. 6) There is a positive and significant effect of organizational commitment on employee performance. 7) There is a positive and significant effect of organizational culture on employee performance.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Financial Compensation
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Organizational Culture
  topic: keywords
creator: I Kadek Alit Suwardana Putra
creator: Hadi Purnomo
creator: Sukiman Sukiman
rights: Copyright (c) 2026 I Kadek Alit Suwardana Putra, Hadi Purnomo, Sukiman Sukiman https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2075
ending page: 2089
doi: 10.35870/emt.v10i4.7123

Strategi Pengelolaan Hotel Berbasis Kearifan Lokal dalam Mendukung Pariwisata Berkelanjutan di Sumatera Utara
type: item
description: This study aims to analyze hotel management strategies based on local wisdom to support sustainable tourism in North Sumatra. Local wisdom, as a cultural value that lives in the community, has great potential in creating service differentiation and increasing the competitiveness of the sustainability-oriented hotel industry. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation at several hotels that implement elements of local wisdom in their operations. Data analysis was conducted using thematic analysis techniques to identify the applied strategy patterns. The results show that hotel management strategies based on local wisdom can be realized through the integration of cultural values ​​in architectural design, the provision of regional culinary specialties, culture-based services, and empowerment of local communities. The implementation of these strategies has been proven to increase tourist satisfaction, strengthen destination identity, and support economic, social, and environmental aspects within the framework of sustainable tourism. However, challenges faced include limited human resources, a lack of standardization of the application of local wisdom, and minimal integrated policy support. This study implies that synergy between hotel industry players, the government, and local communities is essential to optimize the application of local wisdom as a sustainable hotel management strategy. These findings are expected to be a reference for policies on the development and implementation of hotel management that supports sustainable tourism in Indonesia.
subject: Articles
  topic: section
subject: Local Wisdom
  topic: keywords
subject: Hotel Management
  topic: keywords
subject: Sustainable Tourism
  topic: keywords
subject: Strategy
  topic: keywords
subject: North Sumatra
  topic: keywords
creator: Riza Afni
creator: Susi Marta Tambunan
creator: Rianto Manurung
creator: Kaleb Yusuf Sinay
rights: Copyright (c) 2026 Riza Afni, Susi Marta Tambunan, Rianto Manurung, Kaleb Yusuf Sinay https://creativecommons.org/licenses/by/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 1832
ending page: 1841
doi: 10.35870/emt.v10i3.7109

The Effect of FOMO on Impulse Buying with Emotional Marketing as a Mediation Variable on TikTok Live
type: item
description: This study investigates the impact of Fear of Missing Out (FOMO) on impulsive purchases, with emotional marketing as a mediating variable, among students in Pontianak who shop via TikTok Live. A quantitative method with an explanatory design was applied. Primary data were collected via a questionnaire distributed to 150 students selected through purposive sampling based on having shopped online, being exposed to emotional marketing, and being at least 17 years old. Data analysis used structural equation modeling (SEM) with AMOS. The findings reveal that FOMO has a positive and significant impact on impulsive buying. FOMO also has a positive and significant impact on emotional marketing. Furthermore, emotional marketing was found to have a positive and significant influence on impulsive buying. Sobel test results confirm that emotional marketing significantly mediates the influence of FOMO on impulsive buying. These findings suggest that the increase in impulsive purchasing behavior among students in Pontianak on TikTok Live is more influenced by the fear of missing out on trends, which is amplified through emotional marketing strategies such as urgency, exclusivity, and social validation. This study suggests that businesses need to effectively adopt and implement emotional marketing strategies to amplify FOMO's impact on consumers' spontaneous purchasing decisions.
subject: Articles
  topic: section
subject: FOMO
  topic: keywords
subject: Impulse Buying
  topic: keywords
subject: Emotional Marketing
  topic: keywords
subject: Buying Decision
  topic: keywords
creator: Amanda Amanda
creator: Dewi Santika
rights: Copyright (c) 2026 Amanda Amanda, Dewi Santika https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2218
ending page: 2227
doi: 10.35870/emt.v10i4.7101

Analisis Strategi Pemasaran dalam Meningkatkan Omzet Penjualan Peternakan Itik Petelur Zhianfa Farm di Nagari Tigo Koto Silungkang, Kecamatan Palembayan, Kabupaten Agam
type: item
description: This research is motivated by the problems faced by the Zhianfa Farm egg-laying duck farming business, including a decreasing increase in net income in 2023, a lack of labor in distributing products, and promotional activities that have not been carried out optimally. This study aims to determine the marketing strategies implemented in an effort to increase sales turnover in the Zhianfa Farm egg-laying duck farming business. The type of research used is a field study with a qualitative approach. Informants in this study consisted of the business owner and two customers of the egg-laying duck farming business. Data collection techniques were carried out through observation, interviews, and documentation. The data obtained were then analyzed using a SWOT analysis followed by the preparation of an IFE matrix, an EFE matrix, a SWOT matrix, and an analysis of the score weight table. Data sources in this study include primary data and secondary data. Based on the results of the research on the Zhianfa Farm egg-laying duck farming business, it can be concluded that the most appropriate marketing strategy to increase sales is the SO strategy with a score of 3.59. The SO strategy is a strategy that utilizes all internal strengths to seize opportunities owned by the Zhianfa Farm egg-laying duck farming business. The SO strategies that can be implemented include: (1) maintaining and improving the quality of superior duck eggs to meet the still large market, (2) utilizing good farm management and strategic locations, (3) maintaining relatively affordable prices to maintain consumer loyalty, and (4) developing value-added duck products by utilizing superior egg quality.
subject: Articles
  topic: section
subject: Marketing Strategy
  topic: keywords
subject: Sales Turnover
  topic: keywords
subject: SWOT Analysis
  topic: keywords
creator: Dessi Mayunis
creator: Yuwarman Mansur
rights: Copyright (c) 2026 Dessi Mayunis, Yuwarman Mansur https://creativecommons.org/licenses/by/4.0
date: 2026-10-01
publication date: 2026-10-01
starting page: 2330
ending page: 2339
doi: 10.35870/emt.v10i4.7099

Peran Kualitas Audit dalam Memoderasi Pengaruh Kebijakan Pembayaran Dividen terhadap Nilai Perusahaan
type: item
description: Developments in the capital market require companies to enhance corporate value as a key indicator of performance and investment appeal. Dividend payment policies are often viewed as a positive signal by investors, while audit quality is expected to enhance the credibility of financial statements. However, the role of audit quality in strengthening the relationship between dividend policy and corporate value has yet to yield consistent results, particularly in the property and real estate sector. This study aims to examine and analyze the impact of dividend payment policies on corporate value and to test the moderating role of audit quality in this relationship among companies in the property and real estate subsectors listed on the Indonesia Stock Exchange during the 2020–2023 period. This study uses secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange, the companies’ official websites, and supported by data from IDN Financial. The research sample was determined using purposive sampling. The analytical methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple regression analysis. The results indicate that dividend payment policies have a significant effect on firm value. Audit quality does not moderate the relationship between dividend payment policies and firm value. This suggests that the market places greater emphasis on dividend payout decisions as a direct indicator of firm performance than on audit quality as a moderating variable.
subject: Articles
  topic: section
subject: Dividend Payout Policy
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Property and Real Estate
  topic: keywords
creator: Handini Nara Padya
creator: Rita Wijayanti
rights: Copyright (c) 2026 Handini Nara Padya, Rita Wijayanti https://creativecommons.org/licenses/by/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 1821
ending page: 1831
doi: 10.35870/emt.v10i3.7048

The Influence of Tax Planning and Corporate Governance on Firm Value (Empirical Study on Consumer Goods Sector Companies Listed on Indonesia Stock Exchange in the period 2017 - 2020)
type: item
description: This study seeks to investigate the effects of tax planning, institutional shareholding, managerial shareholding, board independence, and audit assurance quality on firm valuation. Firm valuation is regarded as a fundamental indicator of corporate performance, as it reflects investors’ perceptions and the overall financial condition of the firm. The analysis is conducted on a sample of 27 consumer goods companies listed on the Indonesia Stock Exchange (IDX) over the 2017–2020 period. A quantitative approach with an associative research design is employed, utilizing panel data regression techniques carried out using EViews 9.0. The empirical findings indicate that institutional shareholding, board independence, and audit assurance quality have a positive and statistically significant impact on firm valuation. In contrast, tax planning and managerial shareholding are found to have no significant effect on firm valuation within the observed sector. Moreover, the results of the simultaneous significance test (F-test) demonstrate that all independent variables jointly influence firm valuation, accounting for approximately 83.78% of its total variation. Overall, the findings emphasize that effective corporate governance structures and credible audit practices play a critical role in strengthening firm valuation, particularly in the consumer goods industry.
subject: Articles
  topic: section
subject: Firm Valuation
  topic: keywords
subject: Tax Planning
  topic: keywords
subject: Institutional Shareholding
  topic: keywords
subject: Board Independence
  topic: keywords
subject: Audit Assurance Quality
  topic: keywords
creator: Rendy Armansyah
creator: Imam Wahyudi
rights: Copyright (c) 2026 Rendy Armansyah, Imam Wahyudi https://creativecommons.org/licenses/by/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 1810
ending page: 1820
doi: 10.35870/emt.v10i3.7021