JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is a free and open-access journal published by the Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is a scholarly journal dedicated to publishing research and case studies in the fields of economics, management, and accounting. This journal aims to serve as a platform for academics, researchers, and practitioners to share research findings, innovations, and best practices relevant to the advancement of knowledge in economics, management, and accounting. JEMSI adheres to an open access policy to accelerate the barrier-free dissemination of scientific knowledge, which can result in higher visibility and increased citation for authors' works. Manuscripts in Research, Literature review, Case study, Conceptual, Viewpoint, General review, and Book review are welcomed. Research with an interdisciplinary approach is highly preferred in this journal. All published article URLs will have a digital object identifier (DOI). You can access the manuscript format from the author guidelines. Download Manuscript Template: Template (English) Template (Indonesia)
Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia
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Transformational Digital Leadership And Public Legitimacy: Purwakarta Community Perceptions Of Dedi Mulyadi
This study examines Dedi Mulyadi transformational digital leadership patterns and the construction of Purwakarta societys perceptions of the phenomenon of person centered leadership based on social media. The approach use a qualitative descriptive with netnography methods supported by indepth interviews with three (3) informants. Methodologically, this study operationalizes four (4) core stages of Kozinets netnography framework introspection, digital ecosystem mapping, interaction archiving, and theory based interpretation to rigorously link empirical data with the research objectives. The result is Dedi Mulyadi legitimacys is maintained through consistent humanistic content and direct engagement across digital platforms with a total of more than 34 million followers, effectively extending leadership influence beyond formal office boundaries. In terms of quantitative data, at the cross platform sentiment analysis reveals a dominance of positive sentiment at approximately 59% standing in stark contrast to the 22% of critical sentiment centered on concerns regarding excessive digital exposure and rather superficial content. Then the public perceives a contrast between the leaders rapid personal movements on social media and formal bureaucratic mechanisms, which have the potential to create figure dependency and weaken institutional trust. This research contributes to the development of an adaptive public sector leadership model in the digital era. Research shows that the success of transformational digital leadership in building public image and legitimacy needs to be balance with strengthen the capacity of the formal bureaucracy so that public trust does not only rest on the figure of the leader, but also on the sustainability of the government system.
Copyright (c) 2026 Nur Fitriyani, Mega Zhafarina Purwono https://creativecommons.org/licenses/by/4.0
Pengaruh Social Media Marketing dan Labelisasi Halal Terhadap Keputusan Pembelian Produk Wardah
This study aims to analyze the influence of social media marketing and halal labeling on purchasing decisions for Wardah products. In the current digital era, social media represents a crucial strategy for product promotion, particularly among young consumers. Furthermore, halal labeling plays a significant role in attracting Muslim consumers who are increasingly conscious of the importance of Sharia-compliant products. The study employs a quantitative survey method, gathering data through questionnaires distributed to Wardah consumers. Multiple linear regression analysis was used to measure the impact of each variable on purchasing decisions. The results indicate that social media promotion has a positive and significant effect on purchasing decisions, with consumers more inclined to purchase products advertised on social media. Additionally, halal labeling was found to have a positive influence, as consumers prefer products with halal certification. This study encourages marketers to leverage social media and ensure product compliance with halal standards as a strategy to boost sales.
Copyright (c) 2026 Yuni Ayu Safitri, Zulfan Yusuf, Sarboini Sarboini, Edi Saputra https://creativecommons.org/licenses/by/4.0
Pengaruh Brand Awareness dan Kualitas Produk Terhadap Keputusan Pembelian Pada NF Store Metro
In an era of increasingly fierce business competition, a company's success is determined not only by the quality of its products but also by the strength of its brand in the minds of consumers. This study aims to determine the effect of Brand awareness and Product Quality on Purchasing Decisions at NF Store Metro. This study uses a quantitative approach with a causal associative research method. The population used in this study was all 4,000 NF Store Metro customers, with a sample size of 98 consumers. The data analysis methods used were validity testing, reliability testing, normality testing, multicollinearity testing, multiple linear regression analysis, t-test, and F-test. The Brand awareness variable (X1) has a regression coefficient of 0.205 with a significance value of 0.076 (>0.05). This indicates that Brand awareness (X1) has a partial positive effect on Purchase Decisions (Y). The Product Quality variable (X2) has a regression coefficient of 0.178 with a significance value of 0.149 (>0.05). This indicates that Product Quality (X2) also has a partial positive effect on Purchase Decisions (Y).
Copyright (c) 2026 Apriliani Putri, Hepiana Patmarina https://creativecommons.org/licenses/by/4.0
The Effect of Human Resource Digitalization on Employee Work Productivity: The Mediating Role of Digital Capability and the Moderating Role of Technological Adaptability
Digitalization reshapes public sector human resource management practices. This study aims to examine the effect of human resource digitalization on employee work productivity, with digital capability as a mediating variable and technological adaptability as a moderating variable in a public sector organization. The research adopts a quantitative explanatory approach and was conducted at the Regional Revenue Agency (BAPENDA) of Pesawaran Regency. Data were collected from 77 employees using a structured questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that human resource digitalization has a positive and significant effect on employee work productivity. Digital capability is found to significantly mediate the relationship between human resource digitalization and productivity, indicating that productivity improvements occur when employees possess adequate digital skills. Furthermore, technological adaptability strengthens the influence of human resource digitalization on work productivity, suggesting that employees’ adaptive capacity enhances the effectiveness of digital transformation initiatives. Overall, the findings highlight that digitalization alone is insufficient without the development of employee digital capability and adaptability. This study contributes to the literature by integrating the Resource-Based View and the Technology Acceptance Model to explain how and under what conditions digitalization improves employee productivity in public sector organizations.
Copyright (c) 2026 Andri Octavia, Riswan Riswan, Muhammad Oktaviannur https://creativecommons.org/licenses/by/4.0
Pengaruh Brand Love Terhadap Purchase Decision Oreo pada Generasi Z di Kota Jayapura
This study aims to analyze the influence of brand love on purchase decisions for Oreo products among Generation Z in Jayapura City. Brand love, as a form of emotional attachment between consumers and brands, is seen as an important factor influencing purchasing behavior, especially among the younger generation, who are known to be responsive to brand identity, emotional experiences, and digital marketing activities. Although Oreo is a global brand with a high level of brand awareness, there has not been much research specifically examining how brand love is formed and to what extent these variables contribute to purchasing decisions for Generation Z in Eastern Indonesia, especially Jayapura City. The method used in this study is a quantitative method. The selected respondents were individuals included in the Generation Z category in Jayapura City. The results of the study indicate that brand love has a positive and significant influence on Oreo purchase decisions among Generation Z. This finding indicates that emotional closeness, interest, and positive experiences with the Oreo brand play an important role in driving purchasing decisions for Generation Z consumers in Jayapura City. The implications of the research indicate that companies need to strengthen emotional-based marketing strategies, create more interactive brand experiences, and strengthen images that are relevant to the identity of Generation Z. Thus, this research provides theoretical contributions in the development of consumer behavior studies as well as practical contributions for companies in designing strategies to maintain loyalty and improve purchasing decisions in local markets.
Copyright (c) 2026 Indra Eka Wardana Toii https://creativecommons.org/licenses/by/4.0
Pengaruh Corporate Social Respon (CSR) dan Return on Assets (ROA) Terhadap Nilai Perusahaan
This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Return on Assets (ROA) on firm value in the coal mining sector listed on the Indonesia Stock Exchange during the period 2021–2024. The study uses a quantitative approach with a causal associative method and secondary data obtained from annual reports and sustainability reports of coal companies. The sample was selected using purposive sampling, resulting in 11 companies and 44 observations. Data analysis was performed using multiple linear regression after passing classical assumption tests. The results show that CSR has a positive effect on firm value but is not statistically significant. ROA has a negative effect, also not significant. The coefficient of determination (R Square) of 0.107 indicates that CSR and ROA can only explain 10.7% of the variation in firm value, while the remaining variation is influenced by other factors not examined in this model. This study strengthens the relevance of stakeholder theory, legitimacy theory, and signaling theory in explaining firm value in the high-risk extractive industry sector. The novelty of this research lies in its focus on the coal sector and the use of a more recent period. The study recommends that coal companies strategically integrate CSR and improve financial performance transparency to support the creation of long-term firm value.
Copyright (c) 2026 Sinta Fitriani, Eva Maria Sulastri, Kamaluddin Rahmat https://creativecommons.org/licenses/by/4.0
Pengaruh Media Sosial Instagram Terhadap Minat Beli Konsumen Secara Offline
In the digital era, Instagram has become a dominant platform in product marketing, enabling companies to reach a wider audience through engaging visual content. Although interactions and transactions often occur online, consumer purchasing interest in making purchases in physical stores remains significant. The research method used is field research with an associative quantitative approach, the sources of research information are basic information and secondary information. Information in this study was collected using a questionnaire technique, and after the data was collected. The results of this study are to explain the influence of Instagram social media on consumer purchasing interest. The results show that Instagram social media has a positive and significant effect on consumer purchasing interest, indicated by the t-test coefficient value of Instagram social media with a t-table value of (4.298> 0.05). And the magnitude of the influence obtained from the coefficient of determination value of 0.631 is equal to 63.1%. This value indicates that 63.1% of consumer purchasing interest is influenced by Instagram social media while the remaining 36.9% is influenced by other factors. The research method used is a survey with a questionnaire distributed to 200 respondents who actively use Instagram and make purchases offline. The information obtained was analyzed using regression analysis to measure the relationship between the independent variable (Instagram usage) and the dependent variable (offline purchase intention). The results showed a significant positive effect between Instagram social media and offline consumer purchase intention. Engaging content, positive interactions, and effective promotions on Instagram have been shown to increase consumer interest in making purchases in physical stores. This research provides a compelling impetus for businesses to formulate marketing strategies that leverage the power of social media to increase offline sales.
Copyright (c) 2026 Marlina Marlina, Fitriliana Fitriliana, Juwita Juwita, Putri Mauliza, Filia Hanum https://creativecommons.org/licenses/by/4.0
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan LQ45
This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) disclosures on the value of LQ45 companies. This research applied purposive sampling with specific criteria, yielding 140 observations. The study utilized secondary data sourced from the Indonesia Stock Exchange (IDX) website. Data were analyzed using descriptive statistics and multiple linear regression analysis. The findings indicate that CSR disclosure, institutional ownership, managerial ownership, and the board of commissioners have a significant positive effect on firm value. In contrast, the audit committee variable shows no significant effect on corporate value.
Copyright (c) 2026 Fera Lufhidarani Pranita, Maria Evy Purwitasari, Widiyono Widiyono, Mohammad Sigit adi Nugraha, Muntasir Muntasir https://creativecommons.org/licenses/by/4.0
Analisis Perbandingan Model Prediksi Kebangkrutan Altman Z-Score, Springate, Grover, dan Zmijewski pada Perusahaan E-Commerce di Indonesia
This study aims to evaluate the relevance of traditional bankruptcy prediction models in the context of digital companies, specifically within Indonesia's e-commerce sector. Although the e-commerce sector has experienced rapid growth, many companies in this sector continue to record sustained losses, raising questions about the accuracy of conventional bankruptcy models in assessing the financial condition of digital firms. This research employs a quantitative approach by analyzing the financial statements of three e-commerce companies listed on the Indonesia Stock Exchange: PT Bukalapak.com Tbk, PT Global Digital Niaga Tbk, and PT GoTo Gojek Tokopedia Tbk, covering the period from 2021 to 2024. The analysis utilizes four bankruptcy prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—and includes the Kruskal–Wallis test to examine differences in outcomes among the models. The results indicate variations in predictions across models, suggesting differences in sensitivity when evaluating the financial condition of e-commerce companies. Furthermore, most models tend to classify these companies as being in financial distress, even though, operationally, they are still in a growth phase. These findings highlight the limitations of traditional bankruptcy prediction models in interpreting the financial characteristics of digital firms. The study implies that the application of bankruptcy prediction models should consider industry context, particularly for technology-based companies with growth patterns and financial structures that differ from those of conventional firms.
Copyright (c) 2026 Widi Nugroho, Kadar Nurjaman, Eva Novita Pratiwi https://creativecommons.org/licenses/by/4.0
Analisis Pengaruh PDRB Infrastruktur Jalan dan Ekspor Terhadap Investasi Asing di Indonesia Studi Kasus 34 Provinsi di Indonesia Tahun 2020-2024
Analysis of the Effect of GRDP, Road Infrastructure, and Exports on Foreign Investment in 34 Provinces in Indonesia in 2020–2024”. This study aims to analyze and identify the effect of Gross Regional Domestic Product (GRDP), road infrastructure, and exports on foreign direct investment (FDI) in Indonesia at the provincial level. The research method used is a quantitative approach with secondary data obtained from the Central Statistics Agency (BPS) and related agencies. The data used is panel data, namely a combination of time series data for 2020–2024 and a cross section of 34 provinces in Indonesia. The analysis technique used is panel data regression with the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM) approaches, and model selection tests are carried out through the Chow test, Hausman test, and Lagrange Multiplier (LM) test. In addition, classical assumption tests and hypothesis tests are also carried out to ensure the validity of the research results. The results show that GRDP, road infrastructure, and exports have different effects on foreign investment in Indonesia, both partially and simultaneously, depending on the characteristics of each province. This finding indicates that improvements in economic indicators are not always followed by consistent increases in foreign investment in each region.
Copyright (c) 2026 Tanzil Ariansyah, Siti Hodijah https://creativecommons.org/licenses/by/4.0
Pengaruh Fitur Live Streaming dan Content Marketing terhadap Keputusan Pembelian Konsumen pada Tiktok Shop
This study aims to analyze the effect of live streaming features and content marketing on consumer purchasing decisions on TikTok Shop, focusing on students of Universitas Almuslim. This study employed a quantitative approach with an associative research design. The population consisted of Universitas Almuslim students, while the sample included 96 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results show that, partially, the live streaming feature has a positive and significant effect on purchasing decisions, with a significance value of 0.024. Furthermore, content marketing also has a positive and significant effect on purchasing decisions, with a significance value of 0.003. Simultaneously, live streaming and content marketing have a significant effect on purchasing decisions, with a significance value of 0.000. The coefficient of determination (R²) of 0.270 indicates that both independent variables explain 27.0% of the variance in purchasing decisions, while the remaining 73.0% is influenced by other factors outside the research model. These findings confirm that consumer purchasing decisions on TikTok Shop are influenced by the quality of digital content and interactive marketing communication.
Copyright (c) 2026 Raihan Raihan, Yusrawati Yusrawati, Al Mahfud Saputra https://creativecommons.org/licenses/by/4.0
Pengaruh Promosi terhadap Keputusan Pembelian Pada Merville Cafe di Kabupaten Bireuen
This study aims to analyze the effect of promotion on consumer purchase decisions at Merville Café in Bireuen Regency. The study employs a quantitative approach with an associative research design. A total of 99 respondents were selected using an accidental sampling technique. Data were collected through a structured questionnaire using a 5-point Likert scale. The data analysis techniques included validity and reliability tests, descriptive statistics, classical assumption tests, simple linear regression analysis, t-test, and coefficient of determination (R²). The results indicate that promotion has a positive and significant effect on purchase decisions, as evidenced by a regression coefficient of 0.644 and a significance value of 0.000. Furthermore, the coefficient of determination (R²) of 0.274 shows that promotion explains 27.4% of the variation in purchase decisions, while the remaining 72.6% is influenced by other factors outside the research model. These findings suggest that promotion plays an important role in influencing consumer purchase decisions in the culinary business sector. Therefore, Merville Café is recommended to implement more strategic, consistent, and creative promotional activities to enhance consumer attraction and improve purchase decisions.
Copyright (c) 2026 Nurmasyitah Nurmasyitah, Yusrawati Yusrawati, Al Mahfud Saputra https://creativecommons.org/licenses/by/4.0
The Mediating Role of Brand Trust in Brand Loyalty on Indonesia’s Local Women’s Fashion
Indonesia’s fashion industry is growing rapidly, as indicated by increasing consumer spending on fashion products. High fashion imports raise concerns about consumer perceptions of local versus foreign brands, underscoring the need to examine loyalty drivers among female consumers of local fashion in Semarang amid rising income and purchasing power. This study assesses the impact of social media marketing, brand awareness, and brand image on brand loyalty with brand trust acts as mediator. A quantitative explanatory study with 180 non-probability purposively sampled respondents, following Hair’s sample size guideline and employing a five-point Likert scale, was analyzed the measurement and structural models with PLS-SEM. The findings indicate that social media marketing, brand awareness, and brand image significantly impact brand trust. Social media marketing and brand image influence brand loyalty, with social media marketing emerging as the most dominant predictor. In contrast, brand awareness does not affect directly on brand loyalty. Furthermore, brand trust mediates the influence of social media marketing, brand awareness, and brand image on brand loyalty. Local fashion should strengthen awareness to build trust and sustain loyalty.
Copyright (c) 2026 Belinda Aprilia, Fredianaika Istanti https://creativecommons.org/licenses/by/4.0
Triple Convergence dan Masa Depan Perkembangan Manusia Indonesia: Pendidikan Farmasi, Kecerdasan Buatan, Pembatasan Media Sosial, dan Moralitas Anak Muda di Persimpangan yang Menentukan
This article critically examines the convergence of three concurrent transformative forces in Indonesia: the development of pharmacy education, the acceleration of artificial intelligence (AI), and social media restrictions through Government Regulation No. 17/2025 (PP TUNAS) and Ministerial Regulation No. 9/2026, effective March 28, 2026. This revision integrates a fourth, previously overlooked variable: the influence of social media restrictions on the moral development of young people. Using the Triple Convergence analytical framework grounded in Sen's capability approach, Bronfenbrenner's developmental ecology, Vygotsky's ZPD theory, and Kohlberg's theory of moral development, this critical review synthesizes 83 sources (2020–2026). The findings reveal a structural paradox: the four forces have the potential to reinforce each other in producing clinically and ethically competent pharmacists, but also have the potential to be detrimental if not coordinated. Social media restrictions have the dual effect of protecting against harmful content while simultaneously reducing the space for developing empathy and moral reasoning, essential to the healthcare profession. This article argues that policies should be designed within an integrated framework centered on expanding human capabilities, including moral capabilities.
Copyright (c) 2026 Ilham Arief, Ardi Kho https://creativecommons.org/licenses/by/4.0
Pengaruh Beauty Influencer, Harga Kompetitif, dan Kualitas Hubungan Pelanggan Terhadap Loyalitas Pengguna Jasa Makeup Artist Pada Remaja Putri di Kota Pontianak
This study aims to determine the influence of beauty influencers, competitive pricing, and relationship quality on the loyalty of teenage girls in Pontianak City who use makeup artist services. The study population includes all teenage girls in Pontianak City who have ever used makeup artist services, although the exact number is unknown. A total of 113 respondents participated in the study, using a purposive sampling method. Data collection was conducted through the distribution of questionnaires, and data analysis was processed using SPSS version 26. The results indicate that beauty influencers do not have a significant effect on consumer loyalty, suggesting that promotions via beauty influencers have not yet become a primary factor in maintaining loyalty among users of makeup artist services. Conversely, competitive pricing and the quality of customer relationships were found to have a positive and significant effect on consumer loyalty, meaning that the more appropriate the price and the better the relationship established with the customer, the higher the tendency for consumers to continue using the service. These findings confirm that price and customer relationship factors play a more dominant role in shaping loyalty compared to beauty influencers.
Copyright (c) 2026 Natalia Vania Tjandra, Dewi Santika https://creativecommons.org/licenses/by/4.0
Pengaruh Literasi Keuangan dan Penggunaan Fintech Terhadap Kinerja Keuangan Serta Pengelolaan Keuangan Sebagai Variabel Moderasi (Studi Pada Star Seller Marketplace Shopee di Kota Malang Tahun 2025)
The rapid growth of e-commerce in Indonesia, particularly among Shopee Star Sellers in Malang City, which have high transaction volumes, is not necessarily accompanied by optimal monetary results. This study aims to examine the impact of financial literacy and the use of financial technology about financial performance, with financial Using management as a moderating factor. This study used a quantitative research method, collecting data using a questionnaire from 140 respondents using a purposive sampling technique. The results show that financial performance is positively and significantly impacted by financial knowledge. Financial performance has also been shown to be positively and significantly impacted by the usage of financial technology. The impact of financial literacy on financial performance has not, however, been shown to be mitigated by financial management. Additionally, it has not been demonstrated that financial management can mitigate the impact of financial technology use on financial performance. These findings show that using financial technology and raising financial literacy both directly enhance financial performance. The study concludes that while financial management does not function as a moderating variable in this research model, financial literacy and the usage of financial technology are the primary determinants in increasing financial performance.
Copyright (c) 2026 Musyaffik Rifqi Ahmada, Ayub Wijayati Septa Pradana https://creativecommons.org/licenses/by/4.0
Nilai Ekonomis Produksi Tempe di Desa Padaringan Kec. Purwadadi Kab. Ciamis Jawa Barat
This study aims to analyze the economic value of small-scale household tempe agroindustry in Padaringan Village, Purwadadi District, Ciamis Regency. The research employed a quantitative descriptive approach with a case study method. Data were collected through interviews, observations, and documentation of tempe producers, and analyzed using cost, revenue, income, business efficiency (R/C ratio), and value-added analysis based on the Hayami method. The results show that the total production cost per cycle was IDR 333,000, while total revenue reached IDR 1,530,000, generating an income of IDR 1,197,000. The R/C ratio of 4.59 indicates that the tempe business is highly efficient and economically feasible. Value-added analysis reveals a high added value ratio of 78.23%, indicating that most of the product’s value is generated from processing activities. These findings demonstrate that the tempe agroindustry plays an important role in increasing household income and strengthening the local economy. The tempe industry has strong potential to be developed as a leading sector in rural economic empowerment through improved production efficiency, product innovation, and strengthened marketing networks.
Copyright (c) 2026 Arif Nugroho Wibowo, Zainal Arifin, Bambang Perkasa Alam, Nini Adelina Tanamal https://creativecommons.org/licenses/by/4.0
Faktor Pendorong dan Penarik Dalam Motivasi Kewirausahaan Perempuan di Kelurahan Tengah Kecamatan Kramat Jati Jakarta Timur
Women play a pivotal role in strengthening entrepreneurship, particularly within household-based microenterprise sectors. However, women’s entrepreneurial motivation is not always directly driven by economic necessity or the attractiveness of available business opportunities. This study investigates the influence of push factors and pull factors on women’s entrepreneurial motivation in Tengah Subdistrict, Kramat Jati District, East Jakarta. Using a quantitative explanatory research design, data were collected from 30 women microentrepreneurs through five-point Likert-scale questionnaires administered via purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that push factors do not have a significant effect on women’s entrepreneurial motivation (β = −0.026; p = 0.953), leading to the rejection of the first hypothesis. Likewise, pull factors also show no significant influence (β = 0.562; p = 0.187), resulting in the rejection of the second hypothesis. These results indicate that women’s entrepreneurial motivation cannot be adequately explained solely through the push–pull framework and is likely shaped by broader psychological and social dimensions. Theoretically, this study underscores the limitations of the push–pull model in explaining women’s entrepreneurship within local community contexts. Practically, the findings suggest that empowerment programs should prioritize the development of internal motivational capacities. Future studies are encouraged to adopt more comprehensive models by incorporating psychological, social, and cultural variables.
Copyright (c) 2026 Alin Alianny, Febry Yeni Anwar, Nur Hamidah https://creativecommons.org/licenses/by/4.0
Analisis Peran Worklife Balance dan Authentic Leadership Terhadap Job Satisfaction Pada Industri Aviasi
This study aims to analyze the influence of Work-Life Balance and Authentic Leadership on Job Satisfaction among employees in the aviation industry. This industry has its own characteristics and challenges, such as high workloads, uncertain work schedules, and strict safety and operational demands, which have the potential to affect work-life balance and the leadership style implemented within the organization. This study uses a quantitative approach with a survey method as a data collection technique, which was distributed to employees in the aviation sector. The data obtained were then analyzed using multiple linear regression techniques to test the relationship between variables. The results of the study indicate that Work-Life Balance and Authentic Leadership have a positive and significant influence on Job Satisfaction. In addition, both variables have been shown to play a role in increasing employee job satisfaction levels. These findings provide practical implications for company management in designing policies that support work-life balance and the implementation of authentic leadership to create a better work environment and improve employee well-being.
Copyright (c) 2026 Mohammad Iqbal Ardhalepa Turino, Hendy Tannady https://creativecommons.org/licenses/by/4.0
Pengaruh Likuiditas, Solvabilitas dan Financial Flexibility Terhadap Financial Distress Pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024
This study aims to analyze the effect of liquidity, solvency, and financial flexibility on financial distress in retail companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research uses a quantitative approach with purposive sampling technique, resulting in 22 companies as the sample. Data were collected through financial statement documentation and analyzed using multiple linear regression. The results show that partially, liquidity has a significant effect on financial distress, while solvency and financial flexibility have no significant effect. However, simultaneously, all three variables have a significant effect on financial distress. These findings indicate that the company’s ability to meet short-term obligations is a key factor in determining financial distress. This study is expected to provide insights for investors and management in anticipating financial distress risk.
Copyright (c) 2026 Wahyuni Zamzami, Sri Suartini https://creativecommons.org/licenses/by/4.0
The Influence of Knowledge Sharing, Work Engagement, and Job Autonomy on Innovative Work Behavior of Employees in Multinational Companies
Multinational corporations which lack innovative work behavior will find it impossible to compete against other businesses which operate across international boundaries. The study examines how knowledge sharing and work engagement and job autonomy together impact innovative work behavior of employees in multinational enterprises. The research team establishes an explanatory research framework through its quantitative research methodology. The research team collected data through surveys which included 150 employees who worked at multinational corporations. The research team applied multiple linear regression for data analysis after they had completed validity and reliability tests and classical assumption tests which included assessments of normality and multicollinearity and heteroscedasticity. The study shows that knowledge sharing and work engagement and job autonomy bring positive effects to innovative work behavior because each factor produces separate effects and their combined effects create a coefficient of determination value of 0.79. Organizations can enhance their employees capacity to innovate by implementing initiatives which expand knowledge sharing programs and improve work engagement and provide employees with necessary organizational freedom. The study offers practical human resource management solutions to multinational company management which will lead to improved innovation through knowledge sharing and employee engagement and work flexibility practices. The research expands existing literature on innovative behavior by studying global organizations in this particular context.
Copyright (c) 2026 Sonya Sidjabat https://creativecommons.org/licenses/by/4.0
The Impact of ERP Systems on Financial Reporting Quality: A Systematic Literature Review
In the era of digital transformation, Enterprise Resource Planning (ERP) systems are standard for integrated organizations, yet their impact on financial reporting quality remains debated. This study employs a Systematic Literature Review (SLR) to analyze the relationship between ERP systems and reporting quality, screening papers from 2015 to 2025 via Scopus and Google Scholar. Addressing two research questions, the study identified 68 initial records, narrowed to 10 high-quality empirical studies. Results show a publication surge in 2017 followed by fluctuating trends until 2025, primarily within the Business, Management, and Accounting sectors (37%). Qualitative synthesis reveals that ERP significantly improves timeliness and accuracy by providing a "single source of truth" and reducing manual errors. Furthermore, digital audit trails enhance faithful representation and verifiability. However, system complexity may hinder understandability without adequate staff training. Ultimately, ERP improves accounting outcomes by integrating technology with workforce skills, though success depends on organizational readiness.
Copyright (c) 2026 Dewi Serewaty Silalahi, Sambas Ade Kusuma, Keulana Erwin, Fahmi Natigor Nasution https://creativecommons.org/licenses/by/4.0
Faktor – Faktor yang Mempengaruhi Pengalaman Pelanggan, WOM, Nilai yang Dirasakan, dan Kesadaran Merek Terhadap Niat Pembelian Ulang Pada Konsumen UNIQLO di DP Mall Kota Semarang
This study aims to analyze the influence of Customer Experience, Word of Mouth, Perceived Value, and Brand Awareness on the Repurchase Intention of Uniqlo consumers at DP Mall Semarang. This research employs a quantitative approach using a survey method involving 136 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results indicate that all independent variables, namely Customer Experience, Word of Mouth, Perceived Value, and Brand Awareness, have a positive and significant effect on Repurchase Intention. Among these variables, Word of Mouth and Brand Awareness are the most dominant factors influencing repurchase intention. The R-square value of 0.782 suggests that the research model has strong explanatory power for the dependent variable. These findings imply that improving customer experience, consumer-to-consumer communication, perceived value, and brand awareness simultaneously can enhance consumers’ intention to repurchase.
Copyright (c) 2026 Dinda Selvi Aulia, Yohan Wismantoro, Mahmud Mahmud, Fakhmi Zakaria https://creativecommons.org/licenses/by/4.0
Pengaruh Kesehatan Mental Terhadap Employee Engagement dan Kinerja (Studi Dinas Pemuda Olahraga dan Pariwisata)
The study aims to determine the Effect of Mental Health on Employee Engagement and Performance (Study of the Youth, Sports, and Tourism Office). The method used in this study is a correlational quantitative method carried out using 42 employees and staff of the Youth, Sports, and Tourism Office of North Luwu Regency. The research sampling technique uses a questionnaire and also uses SPSS Version 30 in processing the research data. These results indicate that Mental Health (X) simultaneously has a positive and significant effect on Employee Engagement (Y1) and Performance (Y2). And Employee Engagement (Y1) also has a positive and significant effect on Performance (Y2). In addition, Mental Health (X) has an indirect effect on Performance (Y2) but through Employee Engagement (Y1) as a partial mediator. This means that Mental Health not only increases employee engagement to work and the Organization, but also contributes to improving overall Performance. In addition, employee engagement has also been shown to have a significant effect on improving employee performance. Indirectly, mental health also improves performance through employee engagement. The better the mental health, the higher the employee engagement and performance, which ultimately has a positive impact on the organization as a whole.
Copyright (c) 2026 Radiyah Auliyah, Muhammad Kasran, Haedar Haedar https://creativecommons.org/licenses/by/4.0
Belanja Impulsif dalam Penggunaan Paylater : Peran Kepercayaan dan Persepsi Risiko
Rapid growth of paylater services in Indonesia has raised concerns regarding impulsive buying behavior, particularly among students who face financial constraints but demonstrate a high level of digital technology adoption. This study aims to: (1) analyze the effect of trust on the impulsive buying behavior of students at LPK Kartika Bawen Semarang in using paylater services; (2) analyze the effect of risk perception on impulsive buying behavior; and (3) analyze the simultaneous effect of trust and risk perception on students’ impulsive buying behavior. A quantitative approach with a causal associative research design was employed in this study. The sampling technique used was purposive sampling targeting active students who had used paylater services within the last six months. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using multiple linear regression with the assistance of SPSS version 24. The results indicate that trust has a positive and significant effect on impulsive buying behavior, while risk perception has a negative and significant effect. Simultaneously, both variables have a significant effect with a coefficient of determination (R²) of 0.328. Trust was identified as the dominant factor with a standardized beta value higher than that of risk perception. These results indicate that high trust in paylater services reduces psychological barriers to transactions, thereby encouraging spontaneous purchases, while risk perception serves as an inhibiting mechanism that activates cognitive evaluation before decision-making. These findings imply that trust functions as a catalyst for impulsive buying through the consumer decoupling effect, suggesting the need to strengthen digital financial literacy that balances trust development and risk awareness among student paylater users.
Copyright (c) 2026 Novid Kasnanda Putri Ndruru, Ray Octafian https://creativecommons.org/licenses/by/4.0
Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Food And Beverage)
The Food and Beverage sector is thriving in Indonesia due to companies leveraging the diverse natural resources the country possesses. As a result of this opportunity, many entrepreneurs are keen on establishing businesses that utilize these resources. Naturally, in building a company, there is always the expectation of achieving high profitability or significant profits, and it is hoped that the company's liabilities do not exceed what is necessary. Thus, the purpose of this research is to determine the influence of the variables of profitability (return on assets) and leverage (debt to asset ratio and debt to equity ratio) on tax avoidance in manufacturing companies in the food and beverage subsector during the period 2018 – 2022. Based on the research, it was found that the return on equity variable has a significant negative effect on the tax avoidance variable, while the debt to asset ratio and debt to equity ratio variables do not have a significant effect on the tax avoidance variable. However, when tested simultaneously, the results showed that the profitability and leverage variables have a significant effect on tax avoidance.
Copyright (c) 2026 Widya Dwi Agustin, Asep Muslihat https://creativecommons.org/licenses/by/4.0
Pengaruh Digital Payment dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Pbb-P2 (Studi Kasus Desa Kebalen, Kecamatan Babelan)
This study aims to analyze the effect of digital payment and service quality on taxpayer compliance with Rural and Urban Land and Building Tax (PBB-P2) in Kebalen Village, Babelan District, Bekasi Regency. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 100 taxpayers selected using simple random sampling technique. The data analysis method used is multiple linear regression with the assistance of the SPSS program. The results show that digital payment partially has a positive and significant effect on PBB-P2 taxpayer compliance, while service quality partially does not have a significant effect on taxpayer compliance. Simultaneously, digital payment and service quality have a significant effect on PBB-P2 taxpayer compliance. These findings indicate that the ease of access to tax payments through digital systems can improve taxpayer compliance in fulfilling their tax obligations.
Copyright (c) 2026 Vina Zafira Damayanti, Suparno Suparno, Eva Maria Sulastri https://creativecommons.org/licenses/by/4.0
Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan melalui Rasio Profitabilitas dan Solvabilitas pada PT Indofarma Tbk (2020–2024)
This study examines the relationship between Corporate Social Responsibility (CSR) implementation and financial performance at PT Indofarma Tbk during the 2020-2024 period. The background to this research stems from the growing awareness of the importance of corporate social and environmental responsibility in conducting business activities, particularly for companies operating in the pharmaceutical industry. The literature review is based on the concept of CSR as a form of a company's ethical commitment to society and the environment, as well as the concept of financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER). This study employed a mixed methods approach: a qualitative descriptive approach through analysis of sustainability reports and company annual reports, and a quantitative approach through analysis of company financial report data during the study period.
Copyright (c) 2026 Nandita Aurina Agustin, Asep Muslihat, Nana Diana https://creativecommons.org/licenses/by/4.0
Analisis Marketing Strategy JYP Entertainment ke Amerika Serikat: Studi Kasus Album “Ready To Be” Twice 2023
This study aims to analyze JYP Entertainment’s implementation of music album marketing strategies in entering the U.S. market through the group TWICE. In 2020, according to a Billboard report, JYP Entertainment entered into a strategic partnership with Republic Records. TWICE achieved the highest sales record for a female K-pop idol group and received numerous awards. The research method used in this study is descriptive. Research data was obtained from secondary sources, specifically literature reviews and articles on news portals and official websites, which were then analyzed to answer the research questions. The analysis technique applied is qualitative. The research question in this study focuses on the following: “How does JYP Entertainment’s marketing strategy market TWICE’s ‘Ready To Be 2023’ album to the United States?” To answer the research question, this study uses a framework of standardization and adaptation within the 4Ps of the marketing mix (Product, Place, Promotion, Price). Using the 4P framework, JYP Entertainment demonstrates the implementation of product standardization and adaptation specific to the United States, such as limited-edition products and digital versions, physical album distribution through U.S. platforms, various promotions conducted in the United States—such as the iconic light display on the Empire State Building—and price adjustments accounting for sales tax in each platform.
Copyright (c) 2026 Chelsi Okmelita Purnomo, Nadia Aulia Rachma, Resa Rasyidah https://creativecommons.org/licenses/by/4.0
Pengaruh Budaya Organisasi dan Employee Engagement Terhadap Turnover Intention Pada Perusahaan Startup
This study aims to examine how organizational culture and the level of employee engagement influence employees' turnover intentions within startup companies. High employee turnover in the startup sector which can lead to financial and operational issues served as the primary motivation for this research. A quantitative approach with a causal-correlational design was employed. The study population consisted of 220 active employees, with the sample size determined using Slovin's formula at a 5% margin of error. Data were collected via questionnaires and analyzed using multiple linear regression. The results indicate that organizational culture has a positive and significant partial effect on turnover intention (t-calculated 6.597 > t-table 1.975). Similarly, employee engagement has a positive and significant effect on turnover intention (t-calculated 3.988 > t-table 1.975). Collectively, both independent variables significantly influence employees' turnover intentions (F-calculated 29.017). These findings demonstrate that the management of work culture and emotional connections among employees is crucial in reducing the number of staff members who decide to leave a startup.
Copyright (c) 2026 Muhammad Andi, Mawardi Mawardi, Kasmaniar Kasmaniar, Saiful Amri, Maksalmina Maksalmina https://creativecommons.org/licenses/by/4.0