Jurnal EMT KITA, e-ISSN: 2549-6204 and p-ISSN: 2579-7972, 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. To submit your article to Jurnal EMT KITA ; You have to Register or Login to submit your or. You can access the manuscript format from the author guidelines. Download Template (English), Template (Indonesia)
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Pengaruh Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan dengan Pengungkapan Laporan Berkelanjutan sebagai Variabel Moderasi
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.
Copyright (c) 2026 Rizal Ziddan Hakim, Rizka Fitriasari https://creativecommons.org/licenses/by/4.0
Pengaruh Kepemimpinan, Kompensasi Finansial, dan Komitmen terhadap Kinerja Pegawai dengan Mediasi Budaya Organisasi di Biro Perencanaan dan Administrasi Lemdiklat Polri
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.
Copyright (c) 2026 I Kadek Alit Suwardana Putra, Hadi Purnomo, Sukiman Sukiman https://creativecommons.org/licenses/by/4.0
Strategi Pengelolaan Hotel Berbasis Kearifan Lokal dalam Mendukung Pariwisata Berkelanjutan di Sumatera Utara
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.
Copyright (c) 2026 Riza Afni, Susi Marta Tambunan, Rianto Manurung, Kaleb Yusuf Sinay https://creativecommons.org/licenses/by/4.0
Peran Kualitas Audit dalam Memoderasi Pengaruh Kebijakan Pembayaran Dividen terhadap Nilai Perusahaan
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.
Copyright (c) 2026 Handini Nara Padya, Rita Wijayanti https://creativecommons.org/licenses/by/4.0
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)
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.
Copyright (c) 2026 Rendy Armansyah, Imam Wahyudi https://creativecommons.org/licenses/by/4.0
Pengaruh Likuiditas, Solvabilitas, dan Aktivitas terhadap Profitabilitas Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2022–2023
This study aims to evaluate the disclosure of the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. Using a descriptive quantitative approach, data was obtained from the annual financial statements of 28 companies using the purposive sampling method. The results showed that solvency had a significant negative effect on financial performance, while liquidity and activity had no significant effect. The study highlights the importance of transparency in the disclosure of financial statements in accordance with applicable standards and adds company size as a control variable for a more comprehensive analysis. These findings provide valuable insights for investors and company management in making investment decisions and improving financial strategies. With this update and increase in transparency, it is hoped that the company's financial performance can be better and can increase investor confidence in the mining sector. This research is expected to increase accountability and transparency of financial information in the mining sector.
Copyright (c) 2026 Soleha Soleha, Aminah Aminah https://creativecommons.org/licenses/by/4.0
Pengaruh Paparan Konten Edukasi Karier di Media Sosial TikTok terhadap Kesiapan Perencanaan Karier Generasi Zelenial di Universitas Bengkulu
This study was conducted to analyze the influence of career education content on TikTok social media on the career planning readiness of Generation Z at the University of Bengkulu. This study used career planning content as the Y variable and educational content as the X variable, a widely used test variable. However, in the context of similar research, researchers have limited the research object to only one object of study. The approach used in this study is a quantitative method, a method rarely used in similar research contexts. The use of Generation Z students certainly offers a new perspective, considering that this generation grew up with internet technology and does not need to adapt to digital developments. This study used a quantitative approach, with data obtained through primary data distributed to respondents using a non-probability sampling technique. The data were analyzed using simple linear regression analysis to examine the influence of the test variables, with a significance level of α = 0.005 (5%). This study uses a Probit Regression model as an alternative to modeling the dependent variable, focusing on the Y variable, which has a value of 0 or 1, thus assuming that Y follows a standard normal distribution. This study shows that exposure to career education content on TikTok is accepted and has a positive effect on the career planning of Generation Z at the University of Bengkulu. This study is limited by its population coverage. The researcher did not have a complete list of all active TikTok users within Generation Z at the University of Bengkulu, represented by 110 respondents from the original user base. Therefore, the population was expanded to an infinite size. This study provides implications for whether career education content on TikTok is effective in developing career plans and preparing for the world of work.
Copyright (c) 2026 Dimas Agus Irawan, Sahara Afrilia, Fajri Saputra, Fickah Nopriyanti, Desvi Yasinta, Zhafif Hidayat https://creativecommons.org/licenses/by/4.0
Faktor-Faktor Pendukung Partisipasi Perempuan Bekerja pada Sektor Informal di Kota Pekanbaru
This study aims to determine what factors support women's participation in the informal sector in Pekanbaru City. The research method used a quantitative approach by distributing questionnaires to 100 respondents selected through quota sampling. Data were analyzed using descriptive analysis. The results show that women's participation in the informal sector in Pekanbaru City is dominated by women aged 45-64 years, have a secondary education level (high school/vocational high school), and are married. Among the factors described, marital status is the most dominant factor in supporting women's participation in the informal sector in Pekanbaru City. The results show that the informal sector functions as an adaptive space for women who face limited access, thus becoming the main support for women's work participation in Pekanbaru City.
Copyright (c) 2026 Sakinah Amalia Arda, Rahmita Budiartiningsih, Bunga Chintia Utami https://creativecommons.org/licenses/by/4.0
Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Pada Operator Departemen Dyeing and Finishing PT X Majalaya
This study seeks to examine and evaluate the work environment conditions and their impact on the performance of employees working as operators in the Dyeing and Finishing Department at PT X Majalaya. This research employs a quantitative method with descriptive and associative approaches. Data were collected through observation, unstructured interviews, and the distribution of questionnaires to the research respondents. The population of this study consists of operators in the Dyeing and Finishing Department of PT X Majalaya. The sampling technique used was simple random sampling, resulting in 66 respondents as the research sample. Data analysis was conducted using simple linear regression, significance testing (t-test), and the coefficient of determination. The results indicate that the work environment has a positive and significant effect on employee performance among operators in the Dyeing and Finishing Department of PT X Majalaya. These findings explain that a supportive work environment can encourage improvements in employee performance in carrying out their duties and responsibilities in the workplace.
Copyright (c) 2026 Jihan Syairaa Paras Putri Ayudhiya, Iwan Sukoco, Ratna Meisa Dai https://creativecommons.org/licenses/by/4.0
Pengaruh Orientasi Kewirausahaan dan Pasar terhadap Keunggulan Bersaing dalam Meningkatkan Penjualan pada Usaha Minimarket di Wilayah Cibinong
The increasingly intense business competition resulting from the implementation of the ASEAN Economic Community (AEC) requires micro-business actors, particularly independent minimarkets in the Cibinong area, to build sustainable competitive advantages in order to maintain and improve their sales performance. This study aims to analyze the influence of entrepreneurial orientation and market orientation on competitive advantage and its impact on sales improvement in minimarket businesses in the Cibinong area. This research employs a quantitative approach with data collection conducted through the distribution of questionnaires based on a Likert scale of 1–5 to 110 respondents consisting of owners and managers of minimarket businesses in the Cibinong area. Sample determination was carried out using the Slovin formula with a margin of error of 10%, while data analysis was performed using path analysis technique with the assistance of SPSS software version 22.0. The results of the study indicate that entrepreneurial orientation has a positive and significant effect on competitive advantage, market orientation has a positive and significant effect on competitive advantage, and competitive advantage has a positive and significant effect on sales improvement. These findings imply that strengthening entrepreneurial orientation through innovation and risk-taking, as well as enhancing market orientation through sensitivity to consumer needs and competitive dynamics, constitute effective strategies for building competitive advantage that ultimately drives sustainable sales growth in minimarket businesses.
Copyright (c) 2026 Widiyanto Nugraha, Arissetyanto Nugroho https://creativecommons.org/licenses/by/4.0
Analysis of the Z-Score Model in Predicting Financial Distress and Its Impact on Firm Value
This study aims to examine the effect of financial distress, measured using the Altman Z-Score model, on the value of the firm in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The value of the firm is proxied by Tobin's Q ratio. This study uses a quantitative approach with secondary data in the form of annual financial reports. The sampling technique used purposive sampling, resulting in 53 companies with a total of 159 observations. The results show that the Altman Z-Score has a positive and significant effect on the value of the firm. This finding indicates that healthier financial conditions increase investor confidence and the market value of the company. Thus, the Altman Z-Score model is relevant as a tool for predicting financial distress and as a basis for decision-making.
Copyright (c) 2026 Virnanda Nur Aini Tridara https://creativecommons.org/licenses/by/4.0
Pengaruh Transformasi Digital dan Karakteristik Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di BEI pada Periode 2020-2023)
This study examines the influence of digital transformation and company characteristics on audit report lag in property and real estate firms listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach with panel data, the study analyzes 75 companies with a total of 282 observations selected through purposive sampling method, ensuring that the sample meets the required research criteria and provides consistent reporting throughout the analysis period. Panel regression with the Random Effect Model shows that digital transformation and profitability significantly reduce audit report lag, indicating that higher digital adoption and stronger financial performance support more efficient audit processes. Meanwhile, intangible assets, firm size, leverage, and auditor reputation (Big4) do not significantly affect audit report lag. These findings highlight that internal company capabilities, particularly digital readiness and profitability, play a more critical role in ensuring timely audit completion compared to structural firm characteristics.
Copyright (c) 2026 Linta Desti Fitrianda, Samsul Rosadi https://creativecommons.org/licenses/by/4.0
Pengaruh Influencer Marketing dan Penggunaan E-Wallet terhadap Perilaku Pembelian di TikTok Shop pada Siswa Gen Z SMA Negeri 11 Kota Jambi
The growth of digital transactions has driven an increase in purchasing activity on the TikTok Shop. This study aims to analyze the influence of influencer marketing and e-wallet usage on purchasing behavior. This study employs a quantitative approach using an ex post facto method. Data was collected through a survey distributed to 165 respondents selected using purposive sampling and analyzed using multiple linear regression. The results indicate that influencer marketing and e-wallet usage have a positive and significant effect on purchasing behavior. This is evident from the calculated t-value of 6.810 > the critical t-value of 1.97 and a significance level of 0.000 < 0.05, indicating that these variables have a positive and significant effect. E-wallet usage also has a positive and significant effect with a calculated t-value of 3.309 > the critical t-value of 1.97 and a significance level of 0.001 < 0.05. Simultaneously, both variables have a significant effect with a calculated F-value of 31.185 > the critical F value of 3.05 and a significance level of 0.000 < 0.05. Additionally, the coefficient of determination (R²) of 27.8% indicates that the independent variables in this study account for 27.8% of the variation in purchasing behavior. These findings indicate that a combination of promotional strategies through influencers and the convenience of digital payment systems can drive an increase in purchasing activity.
Copyright (c) 2026 Indri Febrianti, Arpizal Arpizal, Ahmad Rifki https://creativecommons.org/licenses/by/4.0
Pengaruh Content Marketing, Influencer Marketing, dan Brand Image terhadap Keputusan Pembelian Parfum Scarlett pada Generasi Z di Kota Semarang
The development of social media encourages companies to untilize digital marketing strategies to influence consumer behavior, especially Generation Z who actively access product information online. This study aims to analyze the influencer of content marketing, influencer marketing and brand image on purchasing decisions for Scarlett parfume among Generation Z in Semarang City. This study uses a quantitative approach with data collection techniques through distributing questionnaires to 199 respondents selected using a purposivesampling method. The research data were analyzed using multiple linear regression supported by validity tests, reability tests, clasicial assumption tests, t- tests, F tests, and coefficients of determination. The result show that content marketing, Infleunce marketing, and Brand image have a positive and significant effect on purchasing decisions for Scarlett parfume. In addition, brand image is the most dominant variablein influence consumer purchasing decisions. Thecoefficient of determination (R²) value of 0.364 indicates that 36.4% of the variation in purchasing decisions can be explained by these three variables, while the remaining 63.6% is influenced by other factors outside theresearch model. These findings indicate that an effective digital marketing strategy through engaging content, credible influencer endorsment and a strong brand image can increase consumer interest and purchasing decisions towards Scarlett parfume product.
Copyright (c) 2026 Imayllina Auliya Putri, Amron Amron, Artha Febriana, Elia Resha Fatmawati https://creativecommons.org/licenses/by/4.0
Analisis Tingkat Kepuasan Tenant dan Upaya Peningkatan Kualitas Layanan di Kawasan Ekonomi Khusus XYZ dengan Quality Function Deployment
This research is motivated by the mismatch between the quality of industrial area services and tenant expectations. The study aims to examine the level of tenant satisfaction and formulate service quality improvement priorities in the XYZ Special Economic Zone (SEZ) using the Service Quality (SERVQUAL) and Quality Function Deployment (QFD) approaches. The research sample consisted of 30 respondents from six active tenant companies using a quantitative survey method. The study was conducted through SERVQUAL gap measurements and needs mapping in the House of Quality (HOQ). The results showed that the level of satisfaction was in the fair to good category, but all attributes still had positive gaps. The largest gaps were found in fiber optic/internet services and area security (1.23), followed by cleanliness (1.23) and road infrastructure in the assurance dimension (1.20). The main technical priorities include improving facility reliability, evaluating infrastructure based on tenant needs, implementing predictive maintenance, and strengthening service SOPs. These findings provide an operational basis for SEZ managers in determining service improvement priorities in a measurable manner based on tenant needs.
Copyright (c) 2026 Abdul Faqih Mubarok, Handy Nur Cahya, Imam Nuryanto, Haunan Damar https://creativecommons.org/licenses/by/4.0
Pengaruh Influencer, Online Customer Review, dan Viral Marketing terhadap Keputusan Pembelian Produk Skincare Skintific di Kota Semarang
This study aims to examine the influence of influencers, online customer reviews, and viral marketing on purchasing decisions for Skintific skincare products in Semarang. The approach used was quantitative with a survey method, where data was obtained by distributing questionnaires to respondents who had knowledge or experience with the product. Furthermore, the data was analyzed using Partial Least Squares (PLS) to identify the relationship and level of influence between the research variables. The results showed that all three variables had a positive and significant influence on purchasing decisions, with online customer reviews emerging as the strongest factor in driving consumer choice. This indicates that reviews shared by other users can increase trust, provide an overview of product quality, and help consumers reduce risk before making a purchase. Furthermore, the presence of influencers and the widespread dissemination of information through viral marketing also strengthened purchasing interest by providing greater exposure to the product. Overall, these findings emphasize the importance of utilizing an integrated digital marketing strategy oriented towards consumer information needs. By optimizing these three aspects, companies have the opportunity to increase purchasing tendencies, strengthen brand positioning, and face increasingly competitive market competition.
Copyright (c) 2026 Radifajna Annis Oktavina, Amron Amron, Maria Safitri, Vicky Oktavia https://creativecommons.org/licenses/by/4.0
Dampak Kebijakan Domestic Market Obligation terhadap Volume Ekspor Batu Bara Indonesia: Studi Kasus Korea Selatan dan Filipina
Indonesia is one of the major coal suppliers in the international market and plays an important role in meeting the energy demand of many countries in Asia. To ensure domestic energy availability, the Indonesian government implemented the Domestic Market Obligation (DMO) policy, which requires coal producers to allocate a portion of their production to the domestic market. This policy potentially affects the dynamics of Indonesia’s coal exports to its trading partners. This study aims to analyze the impact of the DMO policy on Indonesia’s coal export volume to South Korea and the Philippines using a quantitative approach through multiple linear regression analysis. The data used in this study consist of time series data for the period 2000–2022, including the GDP of the destination countries, Indonesia’s domestic coal consumption, and a dummy variable representing the DMO policy. The estimation results indicate that the GDP of South Korea and the Philippines has a positive and significant effect on Indonesia’s coal export volume, suggesting that economic growth in the destination countries increases energy demand and subsequently raises coal import demand. In contrast, Indonesia’s domestic coal consumption does not show a significant effect on export volume. Meanwhile, the DMO dummy variable has a negative and significant effect on Indonesia’s coal exports to both countries. These findings indicate that the DMO policy, which prioritizes domestic energy supply, indirectly constrains Indonesia’s coal export capacity. From the perspective of Non-Tariff Measures, the policy empirically exhibits characteristics similar to non-tariff trade barriers because it affects the quantity of exports available in the international market.
Copyright (c) 2026 Melissa Damayanti, Ignatia Marta Hendrati, Wirya Wardaya https://creativecommons.org/licenses/by/4.0
Keputusan Pembelian melalui E-Service Quality dan Pemasaran Media Sosial: Peran Mediasi Brand Image pada Zara di Kota Semarang
The increasing use of digital platforms in shopping activities has encouraged companies to improve the quality of their e-services and social media marketing strategies to influence consumer purchasing decisions. This study aims to analyze the influence of e-service quality and social media marketing on purchasing decisions with brand image as a mediating variable for Zara products. This study uses a quantitative approach with a survey method. The research sample consisted of 190 respondents who were Zara consumers and were selected using a purposive sampling technique. Data collection was carried out through a questionnaire with a Likert scale, then analyzed using the Structural Equation Modeling (SEM) method. The results of the study indicate that e-service quality and social media marketing have a positive and significant effect on brand image. Brand image also has a positive and significant effect on purchasing decisions. In addition, the results of the mediation test prove that brand image plays a significant mediator in the relationship between e-service quality and social media marketing on purchasing decisions. These findings confirm that improving digital service quality and the effectiveness of social media marketing can strengthen brand image, which ultimately encourages increased consumer purchasing decisions for Zara products.
Copyright (c) 2026 Sheila Eldina, Haunan Damar, Maria Safitri, Elia Resha Fatmawati https://creativecommons.org/licenses/by/4.0
Gaya Kepemimpinan Transformasional Menjadi Faktor Dominan dalam Memengaruhi Kepuasan Kerja Pegawai PLN XYZ
The primary objective of this research is to examine how deeply Transformational Leadership Style, Reward Provision, and Work Discipline shape the level of Job Satisfaction. To achieve this goal, a causal-comparative quantitative framework was employed as the methodological foundation of the study, with the aim of knowing the relationship between the causes and effects of each variable that is the object of research. Questionnaires were distributed directly to all PLN XYZ employees as the main instrument for gathering primary data, yielding 93 respondents whose responses were deemed valid and eligible for further analytical processing. The sample determination in this research was carried out by applying the census method, which means that all members of the population were fully involved as respondents in the research. The collected dataset was then examined through multiple linear regression analysis utilizing the SPSS software, which involved a comprehensive set of statistical procedures including multiple linear regression, t-test, f-test, and coefficient of determination. Three key conclusions emerged from the findings of this research transformational leadership style holds a positive and significant role in shaping the job satisfaction experienced by employees of PLN XYZ, the provision of rewards similarly carries a positive and significant role in elevating the job satisfaction of PLN XYZ employees, work discipline consistently demonstrates a positive and significant role in strengthening the job satisfaction felt by employees at PLN XYZ.
Copyright (c) 2026 Wahyu Catur Ardyansyah, Imam Nuryanto, Sih Darmi Astuti, Adilla Kustya Ulfa https://creativecommons.org/licenses/by/4.0
Strategi Perencanaan Pembangunan Infrastruktur dalam Meningkatkan Pertumbuhan Ekonomi di Kabupaten Gowa: Pendekatan Analisis SWOT
This study aims to formulate infrastructure development planning strategies to enhance economic growth in Gowa Regency. The research adopts a qualitative approach using SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis to identify internal and external factors influencing regional development planning. Data were collected through in-depth interviews with key informants from the Regional Development Planning Agency of Gowa Regency, supported by document analysis and relevant policy reviews. The findings indicate that Gowa Regency possesses significant internal strengths, including institutional capacity and integrated planning systems, as well as external opportunities such as its strategic position within the Mamminasata National Strategic Area and growing investment potential. However, several challenges remain, including limited budget capacity, uneven infrastructure distribution, and gaps between planning and implementation. Based on the SWOT matrix, the institution is positioned in Quadrant I, indicating an aggressive growth-oriented strategy. Therefore, the recommended strategies include strengthening economic infrastructure, enhancing institutional capacity, promoting community-based economic empowerment, and developing sustainable infrastructure. These findings are expected to provide a basis for improving the effectiveness of development planning and fostering inclusive economic growth.
Copyright (c) 2026 Muhammad Zarfan Almadhani, Citra Ayni Kamaruddin, Regina Regina, Sri Astuty, Basri Bado https://creativecommons.org/licenses/by/4.0
The Effect of Timeliness, Work Quality, Effectiveness, and Independence on Employee Performance
Employee performance plays a crucial role in determining organizational productivity and sustainability. This study aims to examine the influence of punctuality, work quality, effectiveness, and independence on employee performance at PT HIT in Kudus using a quantitative approach. Punctuality reflects an employee's ability to complete tasks according to a predetermined schedule, work quality emphasizes accuracy and conformity to standards, effectiveness refers to the optimal utilization of resources to achieve goals, and independence describes an employee's ability to perform tasks independently. This study used a survey method involving 100 PT HIT employees in Kudus selected using a census sampling technique. Data were collected through a structured questionnaire measured using a 5-point Likert scale. Data were analyzed using SPSS version 26 through validity and reliability tests, normality tests, multiple linear regression analysis, t-tests, and F-tests. The results indicate that punctuality, work quality, effectiveness, and independence each have a positive and significant influence on employee performance at PT HIT in Kudus, both partially and simultaneously. The coefficient of determination (R²) indicates that 65% of the variation in employee performance at PT HIT in Kudus can be explained by these variables. These findings highlight the importance of time management, quality orientation, effective work processes, and employee autonomy in improving organizational performance.
Copyright (c) 2026 Imelda Barus, Muhani Muhani, Andi Hasrun, Ramdan Yusuf, Teti Susilowati https://creativecommons.org/licenses/by/4.0
People to People Diplomacy melalui Program Ausbildung: Melihat Peran Diaspora Indonesia di Jerman terhadap Penguatan Bilateral
This study explores how Indonesian diaspora in Germany, particularly those involved in the Ausbildung vocational program, contribute to bilateral relations through people to people diplomacy. While Indonesia–Germany relations have conventionally been built through formal channels, the increasing mobility of skilled workers opens new opportunities for grassroots diplomacy. This research aims to analyze the role of diaspora as informal agents of soft power who bridge cultural understanding and foster social trust across borders. Employing a qualitative descriptive- analytical method, the study draws from secondary data sources, including policy documents, digital media content, and diaspora community publications. Conceptually, the research combines the frameworks of people-to-people diplomacy and soft power to understand non-state actor contributions to diplomacy. The findings indicate that diaspora not only act as cultural representatives but also influence bilateral dynamics through digital narratives, workplace interaction, and community engagement. Their presence shapes a favorable image of Indonesia and supports long-term cooperation in vocational education and labor partnerships. This study suggests that Indonesia’s foreign policy should strategically integrate diaspora communities into its public diplomacy efforts, particularly by supporting grassroots initiatives and digital cultural representation to strengthen bilateral ties through informal yet impactful means.
Copyright (c) 2026 Dara Bunga Syahnedy, Savitri Aditiany https://creativecommons.org/licenses/by/4.0
Pengaruh Work-Life Balance, Perceived Organizational Support, dan Working Time terhadap Job Hopping Generasi Z di Semarang
The phenomenon of job hopping is becoming increasingly common among employees, particularly among Generation Z, who tend to switch jobs more readily when their work and personal life needs are not met. Therefore, this study aims to analyze the influence of Perceived Organizational Support, Work-Life Balance, and Working Time on job-hopping behavior. This study employs a quantitative approach with a causal design to test the relationships among variables. Data analysis was conducted using the Partial Least Squares (PLS) method via SmartPLS software, which involves two evaluation stages: the outer model to test the validity and reliability of the instruments, and the inner model to test the relationships among variables and test the hypotheses. The results indicate that, partially, Perceived Organizational Support and Work-Life Balance have a negative and significant effect on Job Hopping, meaning that the higher the organizational support and the better the work-life balance, the lower the tendency for employees to change jobs. Conversely, Working Time has a positive and significant effect on Job Hopping, indicating that long or suboptimal working hours increase employees’ tendency to change jobs. These findings provide practical implications for organizations to enhance organizational support and foster better work-life balance to reduce employee job-hopping rates.
Copyright (c) 2026 Etika Wahyu Permadani, Mila Sartika, Aris Puji Purwatiningsih, Tito Aditya Perdana https://creativecommons.org/licenses/by/4.0
Pengaruh Online Customer Reviews, Live Streaming, dan Affiliate Marketing terhadap Impulse Buying melalui Customer Trust Parfum Evangeline pada Pengguna TikTok Shop di Indonesia
This study investigates the influence of Online Customer Reviews, Live Streaming, and Affiliate Marketing on Impulse Buying behavior, mediated by Customer Trust. Employing a quantitative methodology with SmartPLS 4.0 analysis, the research reveals that these three digital marketing variables exert a positive and significant effect in fostering consumer trust and prompting unplanned purchases. In particular, Affiliate Marketing stands out as the predominant predictor of impulsive buying. The analysis of indirect effects confirms that Customer Trust functions as a partial mediator, amplifying the influence of marketing strategies on Impulse Buying. These results underscore that, in addition to technical marketing elements, cultivating customer trust is essential for enhancing impulsive purchasing decisions within digital platforms.
Copyright (c) 2026 Alfina Fatika Anggraeni, Guruh Taufan Hariyadi, Piji Pakarti, Elia Resha Fatmawati https://creativecommons.org/licenses/by/4.0
Analisis SWOT Pemanfaatan Media Digital untuk Peningkatan Literasi Keuangan Syariah di Yayasan Phatnawitya School Yala
The low level of Islamic financial literacy among students has become a significant challenge for Islamic educational institutions in instilling an understanding of economic principles based on sharia values from an early age. Therefore, educational institutions are required to adopt innovative learning approaches, including the use of digital media as an effective educational tool. This study aims to examine the use of digital media in improving Islamic financial literacy through a SWOT analysis at Phatnawitya School Yala. This research employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentation. The interviews involved several key informants, including foundation administrators, teachers, parents, and other related stakeholders. The findings indicate that the implementation of digital media in Islamic financial literacy education at Phatnawitya School Yala is carried out through a combined approach that integrates conventional classroom learning with digital platforms such as educational videos, social media, and interactive online materials. This approach has been shown to increase students’ learning interest, facilitate their understanding of Islamic financial concepts, and expand access to financial education for both students and parents. However, the study also identifies several challenges, including the need for stronger moral filtering in digital media usage and the development of educational content in local languages to enhance students’ comprehension. Therefore, optimizing digital learning strategies integrated with Islamic values is essential for improving the effectiveness of Islamic financial literacy education in schools.
Copyright (c) 2026 Elpi Rahmi Siregar, Rahmayati Rahmayati https://creativecommons.org/licenses/by/4.0
Analisis Pengaruh Brand Equity Berbasis Konsumen (CBBE) terhadap Purchase Intention Smartphone di Surabaya (PLS-SEM)
The current generation is a generation that uses high-level technology and also the use of smartphones continues to increase sharply, of course this cannot be separated from the role of brand equity in these smartphone products. This research aims to analyze the role of brand awareness, brand associations, perceived quality, brand loyalty, brand trust in driving purchase intentions in this digital era. This research uses a research design with a quantitative approach. Data was collected through documentation and distributing questionnaires online. This study used a sample of 202 respondents. This study proposed five hypotheses, and two of them were rejected: the influence of brand awareness and brand association on purchase intention was insignificant. Meanwhile, perceived quality, brand loyalty, and brand trust significantly influenced purchase intention. Nevertheless, this study yielded an R2 of 0.618, or 61.8%, indicating that brand awareness, brand association, perceived quality, brand loyalty, and brand trust significantly influenced purchase intention. The benefits of this research are expected to encourage smartphone companies to prioritize strategies that strengthen product quality perceptions, build brand loyalty, and increase consumer trust, as these three dimensions have been shown to significantly influence purchase intention, rather than simply increasing brand awareness and association.
Copyright (c) 2026 Nekhasius Agus Sunarjanto, Vicky Giovanni Sumayouw https://creativecommons.org/licenses/by/4.0
Influence of Digital Technology Utilization on the Learning Outcomes of Economic Education Students
This study aims to examine the effect of digital technology utilization on the learning outcomes of Economics Education students at the Faculty of Teacher Training and Education, Universitas Muhammadiyah Prof. Dr. Hamka. A quantitative approach with a survey method was employed to collect data from 100 Economics Education students selected using simple random sampling with a 5 percent error level. Data were gathered through a structured questionnaire and analyzed using descriptive statistics and simple linear regression analysis. The results of validity and reliability tests indicate that all research instruments are valid and reliable. The findings reveal that digital technology utilization has a positive and significant effect on students' learning outcomes, as evidenced by a regression coefficient of 0.623 and a significance value below 0.05. The coefficient of determination shows that digital technology utilization explains 38.8 percent of the variance in learning outcomes. These results suggest that the effective use of digital technology contributes meaningfully to improving academic performance in Economics Education learning. The study highlights the importance of integrating digital technology pedagogically to enhance learning effectiveness in higher education.
Copyright (c) 2026 Naufal Ramadian, Jamil Latief, Novie Kurniasih Kamarudin, Muhamad Alimudin https://creativecommons.org/licenses/by/4.0
Pengaruh Soft Skill, Efikasi Diri, dan Keaktifan Berorganisasi terhadap Kesiapan Kerja Mahasiswa Tingkat Akhir Program Studi Manajemen Universitas Dian Nuswantoro
Work readiness is a condition in which an individual possesses the abilities, knowledge, attitudes, and skills required to enter the workforce. It serves as a bridge between the world of education and industry. Based on tracer study data from Universitas Dian Nuswantoro, approximately 64.7% of alumni over the past five years have not yet been employed or engaged in entrepreneurship, indicating that students’ work readiness remains a significant challenge. This study aims to analyze the influence of soft skills, self-efficacy, and organizational activeness on the work readiness of final-semester students in the Management Study Program at Universitas Dian Nuswantoro, batch 2022. The research population consisted of 558 management students, with a sample of 125 respondents selected using purposive sampling techniques. The study employed a quantitative approach with a survey design, collecting data through Likert-scale questionnaires and analyzing them using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Soft skills, self-efficacy, and organizational activeness collectively explain 78% of the variance in students’ work readiness (R-square = 0.780). The results indicate that soft skills, self-efficacy, and organizational activeness have a significant positive effect on work readiness, demonstrating that these three independent variables enhance students’ professional work readiness.
Copyright (c) 2026 Aprilia Icha Puspitasari, Artha Febriana, Aris Puji Purwatiningsih, Tito Aditya Perdana https://creativecommons.org/licenses/by/4.0
Peran Literasi Akuntansi sebagai Moderasi Hubungan Penggunaan Aplikasi Keuangan dan Literasi Keuangan Gen Z di Provinsi Sumatera Utara
The development of digital technology has encouraged Gen Z to increasingly actively use financial applications in managing their personal finances. However, the high use of financial applications doesn’t necessarily mean adequate financial literacy. The reserach aims to demonstrate the role of accounting literacy as moderator in the relationship between the use of financial applications and financial literacy among Gen Z in North Sumatra Province. The research method used quantitative approach. Data collection techniques with questionnaires distributed to Gen Z respondents. The data were analyzed using moderated regression. The research sample consisted of 100 respondents. The results of reserach prove that the use of financial applications has positive and significant effect on financial literacy. The Adjusted R Square analysis value was obtained at 65%. Interestingly, accounting literacy has been shown to act as moderating variable that strengthens the relationship between the use of financial applications and financial literacy. The findings indicate that good understanding of accounting can increase the effectiveness of the use of financial applications in shaping better financial behavior and understanding in Gen Z. The implications of the findings can be the basis for developing technology-based financial literacy curriculum for the younger generation.
Copyright (c) 2026 Metyria Imelda Hutabarat, Tetty Widiyastuti https://creativecommons.org/licenses/by/4.0
Analisis Implementasi Prinsip Good Governance dalam Meningkatkan Efektivitas SDM pada OPD Dinas Perikanan BBI Majaran Kabupaten Sorong
The implementation of good governance principles plays an important role in enhancing the effectiveness of human resources (HR) in public sector organizations. This study aims to analyze the application of transparency, accountability, participation, responsiveness, effectiveness, and efficiency in improving HR effectiveness at the Fisheries Office, Fish Seed Center (BBI) Majaran, Sorong Regency. A descriptive qualitative approach was employed, using interviews, observations, and documentation. Informants included the head of the center, financial managers, administrative staff, and technical officers. Data were analyzed through data reduction, presentation, and conclusion drawing, with source and technique triangulation to ensure validity. The findings indicate that transparency, accountability, and participation have been implemented fairly well, particularly in information disclosure and task distribution. However, responsiveness, effectiveness, and efficiency remain suboptimal due to limitations in HR capacity, infrastructure, technological support, and dependence on parent agency policies. Strengthening HR management, capacity building, technology utilization, and institutional coordination is needed to achieve sustainable HR effectiveness.
Copyright (c) 2026 Paijan Paijan, Pahmi Pahmi, Andi Irwan, Waode Likewati https://creativecommons.org/licenses/by/4.0