JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), e-ISSN: 2579-5635 and p-ISSN: 2460-5891, 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). To submit your article to JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ; 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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Analisis Pengaruh Modal Usaha dan Pemahaman Akuntansi Terhadap Perkembangan Bisnis Kuliner UMKM di Kawasan Industri Terbesar di Indonesia (Studi Kasus Kabupaten Karawang)
The study focused on micro, small, and medium-sized enterprises (MSMEs) in the culinary sector of Karawang Regency, which is Indonesia's largest industrial region. The aim of the research was to assess how capital ownership and accounting knowledge affect the growth of MSMEs in this sector, given the limited access to capital for these enterprises. This study utilized a quantitative approach, gathering primary data through questionnaires. A total of 100 respondents participated in this research. The analysis was carried out using multiple linear regression with SPSS version 27. The results indicate that both capital ownership and understanding of accounting, either individually or simultaneously, influence the development of the culinary business sector among MSMEs in Karawang Regency.
Copyright (c) 2026 February Leonardo Zulkarnain, Karina Maunita Dewi https://creativecommons.org/licenses/by/4.0
Pengaruh Career Development, Self-Efficacy Terhadap Turnover Intention Yang Dimediasi Oleh Organizational Commitment di PT. XYZ
This study was conducted at PT XYZ to identify the relationship between career development, self-efficacy, organizational commitment, and turnover intention. Turnover that occurred in the period April 2024 - March 2025 can disrupt the company's performance. The purpose of this study is to determine the main factors causing turnover. Data were analyzed using Partial Least Square (PLS) with the Structural Equality Model (SEM) technique through SmartPLS 4.1.1.1 software to evaluate validity, reliability, and relationships between variables. The sample was 98 employees from 130 employees at PT XYZ, and the Solvin formula was used to determine the sample size with a 5% error tolerance level or 0.05. The results of the study found that Career development influences organizational commitment and turnover intention with P values of 0.000 and 0.023, self-efficacy influences organizational commitment and turnover intention with P values of 0.000 and 0.001, and career development influences turnover intention through organizational commitment with P value of 0.007, and self-efficacy influences turnover intention through organizational commitment with P value of 0.000. The findings show that Organizational Commitment can mediate the relationship between Career Development, Self-Efficacy and Turnover Intention at PT XYZ, companies need to increase employee commitment by conducting more intensive training and creating a communication forum between the organization and employees.
Copyright (c) 2026 Yatin Rosid, Nur Fauzan Iskandar, Rini Rohayani, Retno Purwani Setyaningrum https://creativecommons.org/licenses/by/4.0
Analisis Tata Kelola Strategis dalam Mendukung Keberlanjutan Dana Pensiun Skala Kecil di Indonesia
Indonesia’s pension fund industry has shown relatively stable asset growth in recent years; however, small-scale pension funds (Group IV) have experienced a decline in the number of entities and increasing sustainability pressures. This situation reflects an institutional capacity gap within the financial services industry, particularly regarding the ability of smaller institutions to meet governance, risk management, and regulatory compliance requirements. Previous studies have largely focused on investment performance and actuarial solvency, while research examining the sustainability of small pension funds from a strategic governance perspective remains limited. This study aims to examine the factors affecting the sustainability of Group IV pension funds and to identify strategic governance approaches suitable for small-scale pension fund institutions. The study employs a descriptive qualitative approach using Financial Services Authority reports, pension regulations, and relevant governance and risk management literature. The findings indicate that sustainability pressures are primarily associated with limited economies of scale, human resource constraints, regulatory compliance complexity, and insufficient information system support. Furthermore, a gap exists between the regulatory framework of the industry and the implementation capacity of small pension institutions. Therefore, a proportional, adaptive, and risk-based strategic governance approach is required to strengthen the sustainability of small pension funds in Indonesia.
Copyright (c) 2026 Nur Rahmawati, Catur Iswahyudi, Saiful Huda, Eska Almuntaha https://creativecommons.org/licenses/by/4.0
Pengaruh Harga Batubara Acuan (HBA) dan Debt to Equity Ratio (DER) Terhadap Harga Saham Perusahaan Energi Subsektor Batubara Yang Terdaftar di BEI Periode 2020-2024
This study aims to analyze the conditions of the Benchmark Coal Price (HBA), Debt to Equity Ratio (DER), and stock prices, as well as to examine the correlation and influence of HBA and DER on stock prices, both partially and simultaneously, in coal subsector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This study uses a quantitative approach with descriptive and verification analysis methods and path analysis techniques. Secondary data were obtained from the Indonesia Stock Exchange, the Ministry of Energy and Mineral Resources, and company financial reports. The research sample consisted of 5 coal subsector companies selected using a purposive sampling technique, with a total of 100 quarterly observation data. Data processing was carried out using SPSS 26 software. The results showed that there was no correlation between HBA and DER. Partially, HBA had a positive and significant effect on stock prices, while DER had a negative and significant effect on stock prices. Simultaneously, HBA and DER had a significant effect on stock prices, indicating that stock prices were influenced by commodity price dynamics and company capital structure.
Copyright (c) 2026 Andri Fabian Mahardika, Dedi Mulyadi, Santi Pertiwi Hari Sandi https://creativecommons.org/licenses/by/4.0
Pengaruh Moral Perpajakan, Kekuasaan Otoritas Pajak, dan Persepsi Keadilan Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Religiusitas sebagai Variabel Pemoderasi (Studi Empiris pada Pemilik Kendaraan Bermotor yang Terdaftar di Kantor Bersama SAMSAT Kota Semarang I)
This study aims to analyze the effect of tax morale, tax authority power, and perceptions of tax fairness on motor vehicle taxpayer compliance, with religiosity as a moderating variable. The study was conducted on motor vehicle taxpayers registered at the One- Stop Administration Office (SAMSAT) of Semarang City I. A quantitative approach with a survey design was employed. Primary data were collected through the distribution of Likert-scale questionnaires (1–5) to 100 respondents selected using a convenience sampling technique. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method, which includes outer model testing, inner model testing, and hypothesis testing to examine direct effects and moderating effects among variables. The results indicate that tax morale, tax authority power comprising coercive power and legitimate power and perceptions of tax fairness have a positive and significant effect on motor vehicle taxpayer compliance. These findings suggest that taxpayer compliance is influenced by a combination of internal factors, such as moral values and individual perceptions, and external factors, including authority power and the enforcement of tax regulations. Furthermore, religiosity is proven to act as a moderating variable that strengthens the positive and significant effects of tax morale, tax authority power, and perceptions of tax fairness on motor vehicle taxpayer compliance. This result demonstrates that religious values enhance the internalization of moral attitudes, increase respect for authority, and strengthen taxpayers’ responses to the fairness of the tax system, thereby promoting more consistent and sustainable compliance.
Copyright (c) 2026 Eri Kartika, Hasan Mukhibad https://creativecommons.org/licenses/by/4.0
Penerapan Prinsip Ekonomi Manajerial terhadap Pola Pengeluaran Bulanan Mahasiswa
Personal financial management is an essential skill for university students, especially as they must balance limited income with increasing academic and social needs. Although they have studied Managerial Economics concepts such as efficiency, cost–benefit analysis, and rational decision-making, the practical application of these theories in daily life is often not fully optimal. This study aims to analyze how students manage their monthly expenses, evaluate the extent to which managerial economics principles are applied, and identify factors that influence their consumption behavior. This research uses a qualitative method through in-depth interviews with ten students in their 5th and 7th semesters. Thematic analysis was conducted to identify patterns in financial management, spending priorities, cost–benefit considerations, as well as the influence of social factors and financial literacy. The findings indicate that some students have implemented managerial economics principles, such as budgeting and evaluating benefits and costs before making purchases. Students who consistently record their expenses tend to be more efficient and able to distinguish between needs and wants. However, others still exhibit consumptive and impulsive behavior, with minimal financial tracking, leading to imbalances between income and expenses. These results also illustrate the presence of bounded rationality influenced by emotions, social environment, and limited information. The study concludes that improving financial literacy and strengthening the integration of managerial economics theory with daily financial practices is essential to support better financial decision-making among students.
Copyright (c) 2026 Zivo Carter Neyland, Maharani Tulangouw, Rexy Andalangi Maatuil, Chindy Gaharpung, Frisilia Ahiki https://creativecommons.org/licenses/by/4.0
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah Provinsi Riau
This study was conducted with the aim of analyzing how Regional Original Revenue (PAD), Balancing Funds, and Capital Expenditure affect the Level of Regional Financial Independence in Riau Province. This study takes a sample of 12 regencies/cities in the province over the period 2021 to 2023. Using a quantitative approach, this study relies on secondary data obtained through the official website of the Supreme Audit Agency of the Republic of Indonesia (www.bpk.go.id), and analyzed using the panel data regression method using Eviews software version 12. The results of data processing show that the three independent variables - namely PAD, Balance Fund, and Capital Expenditure - simultaneously have a significant influence on the level of financial independence of local governments. Individually, Local Owned Revenue contributes positively to the increase in local fiscal independence. In contrast, the Balancing Fund shows a negative correlation with the level of independence. As for Capital Expenditure, based on partial analysis, it does not show a significant impact on the level of regional financial independence in Riau Province.
Level of Regional Financial Independence
Copyright (c) 2026 Msy. Nurazania Fazria, Rita Martini, Sarikadarwati Sarikadarwati https://creativecommons.org/licenses/by/4.0
Pengaruh Nilai Produk, Kesadaran Merek, Persepsi Harga, dan Green Marketing terhadap Minat Beli Konsumen Minyak Nilam Organik
This study aims to analyze the influence of Product Value, Brand Awareness, Price Perception, and Green Marketing on Consumer Purchase Intention toward Organic Patchouli Oil. The research is motivated by the growing public awareness of environmental issues and the increasing importance of sustainable marketing strategies in shaping consumer purchasing decisions. A quantitative approach was employed by distributing questionnaires to 80 respondents who are potential consumers of organic patchouli oil in Indonesia. Each variable was measured using a five-point Likert scale and analyzed through multiple linear regression using SPSS software. The results show that all independent variables have a positive and significant effect on purchase intention, with Green Marketing emerging as the most dominant factor. The coefficient of determination (R²) of 0.682 indicates that 68.2% of the variation in purchase intention is explained by the four variables, while the remaining 31.8% is influenced by other factors outside the model. These findings highlight the importance of implementing consistent green marketing strategies, strengthening brand awareness, and delivering relevant product value to enhance consumer interest and the competitiveness of organic patchouli oil in the environmentally friendly product market.
Copyright (c) 2026 Geta Ambartiasari, Hazful Maizi, Chairuni AR https://creativecommons.org/licenses/by/4.0
Nilai Transaksi Internet Banking dan Rata-Rata DPK Rumah Tangga di Indonesia: Analisis Jangka Panjang dan Jangka Pendek
This This study analyzes the effect of banking digitalization on household savings in Indonesia. Digitalization is measured through the value of internet banking transactions, taking into account economic growth, policy interest rates, and consumer confidence indices as control variables. This study aims to analyze the effect of banking digitalization, proxied by the value of internet banking transactions, on household savings in Indonesia. The method used is a quantitative approach with an Autoregressive Distributed Lag (ARDL) model using quarterly data from the 2015–2024 period. The results show a long-term relationship between digitalization and household savings. Internet banking transaction values have a negative effect on the average household Third Party Funds (DPK), while economic growth and policy interest rates have a significant positive effect. Meanwhile, consumer confidence has a negative effect because increased economic optimism encourages consumption. These findings indicate that banking digitalization accelerates transaction efficiency but can suppress the accumulation of conventional savings. Therefore, banking digital strategies need to be directed to maintain a balance between technological innovation and the function of financial intermediation.
Copyright (c) 2026 Ahmad Ilham Abtasuni, Muhamad Abdul Jabbar, Fakhry Ilyas https://creativecommons.org/licenses/by/4.0
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi
This study examines whether profitability moderates the relationship between earnings management and firm value. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange during 2022–2023. A quantitative approach was applied using Moderated Regression Analysis (MRA) and secondary data from annual financial reports. The final sample includes 344 companies per year, selected through purposive sampling. The results show that earnings management has no significant effect on firm value. In contrast, profitability measured by Return on Assets (ROA) has a positive and significant effect. The interaction between earnings management and ROA shows a significant negative effect, indicating that profitability weakens the relationship between earnings management and firm value. These findings suggest that the market values solid financial performance more than manipulative earnings signals.
Copyright (c) 2026 Angelita Angelita, Randy Kuswanto https://creativecommons.org/licenses/by/4.0
Pengaruh Social Media Marketing, Education Service Quality terhadap Kepuasan Orang Tua Pada SDIT Bunayya Medan Sunggal melalui Brand Image sebagai Variabel Intervening
This study's overarching goal is to dissect how SDIT Bunayya Medan Sunggal's social media marketing and the quality of its educational services affect the school's reputation and the happiness of its parents. In order to take a quantitative approach, we gave parents surveys to fill out, and then we used route analysis to look for direct and indirect relationships between the factors. Brand Image and Parental Satisfaction are unaffected by Social Media Marketing, according to the results. On the other hand, Education Service Quality significantly and positively affects both of these factors. Although brand image did not mediate the impact of social media marketing, it did improve parents' satisfaction and mediate the influence of education service quality. Parents' impressions and satisfaction are largely determined by the quality of educational offerings, according to these studies. For a more complete picture, future studies should incorporate other factors like family trust or school communication.
Copyright (c) 2026 Rizki Nurafrilia Harahap, Fadli Fadli, Evawany Yunita Aritonang https://creativecommons.org/licenses/by/4.0
Strategi Pengembangan Proses Bisnis Di UPTD TPI Kecamatan Tanjung Tiram Kabupaten Batu Bara
The Fish Auction Place (TPI) play a strategic role in supporting the distribution system of fishery product and imprroving the welfare of fishers. However, the auction function at TPI Tanjung Tiram has not operated optimally, as transactions continue to occur outside the designated auction area and operational management remains weak. This study aimas to analyze the business processes of the TPI and formulate appropriate development strategies. The research employes a qualitative approach with a case study design. Data collection techniques included interviews, direct observation, documentation, and the distribution of open ended questionnaires to fishery business actor. Data were analyzed using the VRIO frameworks to asses internl advantages and the PESTLE framework to examine exterbak environmental factors. The findings show that resource management is still suboptimal and exixsting facilities remain underutilized. Insight from the open ended questionnaires indicate the need fpr increased transaction tranparency, improvement of facilities, and enhanced us of technology, which significantly influences the performance of the TPI. This study cocludes that strengthening operational management is essential for improving the long term performance and sustainability of TPI Tanjung Tiram.
Copyright (c) 2026 Imelda Angglina Nasution, Tuti Sarma Sinaga, Nismah Panjaitan https://creativecommons.org/licenses/by/4.0
Peran Regulator Dalam Mendorong XBRL Pada Pelaporan Keuangan di Pasar Modal Indonesia: Studi Kualitatif Pada Bursa Efek Indonesia
This study aims to examine the strategic role of the regulator, namely the Indonesia Stock Exchange (IDX), in promoting the adoption of eXtensible Business Reporting Language (XBRL) in the financial reporting of listed companies in the Indonesian capital market. The adoption of XBRL represents a response to the limitations of traditional reporting formats, which are generally presented in unstructured document forms (PDF), thereby hindering the efficiency of data analysis and comparability. Using a qualitative approach with a case study of the IDX, this study illustrates how the regulator’s role.
Xtensible Business Reporting Language (XBRL)
Copyright (c) 2026 Andriyawan E. Karim, Fitri Nurhayati M, Hartai Tuli, Mattoasi Mattoasi https://creativecommons.org/licenses/by/4.0
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan (Studi Kasus Pada Pegawai Perumda Tirta Mangkaluku Kota Palopo)
This study aims to evaluate the influence of financial literacy and lifestyle on the financial management behavior of employees at Perumda Tirta Mangkaluku Kota Palopo. Using a quantitative approach through surveys, data were collected randomly from employees using a questionnaire covering the three variables. The results of multiple regression analysis indicate that both financial literacy and lifestyle have a significant and positive effect on financial management behavior. These findings highlight the importance of improving financial literacy and promoting a positive lifestyle among employees, which contributes not only to their personal financial well-being but also to overall company performance. Based on these results, it is recommended that Perumda Tirta Mangkaluku Kota Palopo develop more relevant and effective financial education programs and foster a work environment that supports healthy living and prudent financial management.
Copyright (c) 2026 Amanda Amanda, Samsul Bachri, Altri Wahida https://creativecommons.org/licenses/by/4.0
Studi Literatur Pengaruh Penjualan Kendaraan Bermotor Terhadap Pertumbuhan Ekonomi di Indonesia dan Implikasinya Bagi Pengembangan Model Kemitraan Pemerintah-Swasta di Kabupaten Bekasi
Regional economic growth requires indicators that can capture economic dynamics more quickly and responsively than annual official statistics. Vehicle sales represent one of the most potential sectoral indicators because they reflect consumer purchasing power, mobility, and the development of the automotive industry. This study aims to examine the relationship between motor vehicle sales and economic growth in Indonesia and to identify its implications for the development of public–private partnership (PPP) models in Bekasi Regency. The research adopts a Study Literature, which includes identification, screening, eligibility, and inclusion stages. The findings show that motor vehicle sales have a positive and consistent relationship with economic growth, influenced by macroeconomic variables such as GDP, inflation, and exchange rates, as well as non-macroeconomic factors including consumer behavior and technological developments. The discussion highlights that automotive indicators can serve as early signals of economic shifts and may be utilized in PPP planning, particularly in industrial regions such as Bekasi Regency. This study concludes that motor vehicle sales function as a relevant sectoral indicator to support regional development decision-making.
Copyright (c) 2026 Yusuf Hamdani https://creativecommons.org/licenses/by/4.0
Strategi Pemasaran Dreyy Store Dalam Mempertahankan Penjualan di Era Persaingan Thrift Shop Melalui Instagram
Rapid technological developments have significantly impacted various sectors, including the fast-growing and highly competitive business industry in Indonesia, particularly in the thrift shop market. Dreyy Store, a thrift shop business in Bogor, employs a digital marketing strategy through Instagram to maintain sales and attract young consumers by offering quality imported second-hand clothing at affordable prices. This qualitative study uses in-depth interviews, observation, and documentation to analyze Dreyy Store’s marketing strategies based on the 4P marketing mix and SWOT analysis. Findings indicate that Dreyy Store successfully integrates quality products, competitive pricing, strategic location, and active social media promotion to maintain customer loyalty and market competitiveness. A primary obstacle identified is the limited human resources available for responsive social media customer service. The novelty of this research lies in its focus on integrating digital marketing strategies within a local thrift business, addressing specific industry challenges in Indonesia with innovative approaches.
Copyright (c) 2026 Prasetyo Adinugroho, Meilyati Rohmah https://creativecommons.org/licenses/by/4.0
Sikap dan Niat Beli Kosmetik Halal : Systematic Literature Review 2015-2025
The halal cosmetics industry has experienced significant growth alongside increasing awareness among Muslim consumers of products that are safe and compliant with religious values. However, empirical findings on the influence of knowledge and religiosity on attitudes and purchase intention toward halal cosmetics remain fragmented and inconsistent. Therefore, this study aims to systematically synthesize research trends, dominant findings, and empirical evidence regarding the relationships among knowledge, religiosity, attitude, and purchase intention in the context of halal cosmetics. A Systematic Literature Review (SLR) was conducted on 25 scholarly articles selected based on predefined inclusion criteria and analyzed using the PRISMA framework. The review focuses on research trends, dominant variables, methodological approaches, and the mechanisms linking the studied constructs. The findings indicate that religiosity is the most consistent determinant influencing consumer attitudes and purchase intention toward halal cosmetics, whereas the effect of halal knowledge varies depending on consumers’ halal literacy and risk perception. Moreover, consumer attitude plays a crucial mediating role between knowledge, religiosity, and purchase intention. Overall, this study highlights the central role of attitude in explaining halal cosmetics purchase intention and provides theoretical and practical implications for the development of the halal cosmetics industry.
Copyright (c) 2026 Risa Rahmawati https://creativecommons.org/licenses/by/4.0
Analisis Penerapan Dana Alokasi Umum Spesific Grant (Dau-Sg) Pada Badan Keuangan dan Aset Daerah Kabupaten Gorontalo
This study aims to analyze the implementation of the General Allocation Fund for Special Grants (DAU-SG) at the Regional Finance and Asset Agency (BKAD) of Gorontalo Regency. The background of this study is based on obstacles in the management of DAU-SG, such as delays in disbursement of funds, limited human resources, and less than optimal budget realization in the infrastructure sector. The novelty in this study lies in the implementation of the General Allocation Fund for Special Grants (DAU-SG) at the Regional Finance and Asset Agency of Gorontalo Regency using the policy implementation theory of Donald S. Van Meter & Carl E. Van Horn. This study uses a qualitative method with a case study approach, data collection is carried out through observation, interviews, and documentation involving 5 informants as sources. The results of the study indicate that the implementation of DAU-SG at BKAD of Gorontalo Regency based on the implementation theory of Donald S. Van Meter and Carl E. Van Horn there are several indicators that are still not optimal, such as understanding of policy goals and objectives that are not fully understood, the existence of imbalances in human resource work capacity. Social and economic conditions are favorable, but political dynamics still show a tug-of-war between interests, which poses obstacles to program implementation. Furthermore, what is optimal is good communication between stakeholders, implementation has received support from the central government, and leadership coordination is quite good.
Copyright (c) 2026 Siti Rahmiati Ishak, Lufiah Irwan Radjak, Mentari Ariesta Iyonu https://creativecommons.org/licenses/by/4.0
Analisis Perbandingan Harga Saham Sebelum dan Sesudah Pemboikotan Konsumen Atas Isu Geopolitik Israel Palestina Pada Perusahaan Unilever Indonesia Tbk
The Israeli-Palestinian geopolitical conflict and the Indonesian Ulema Council (MUI) Fatwa No. 83/2023 triggered a boycott that could potentially impact the stock performance of national companies. The purpose of this study is to analyze the difference in stock prices of PT Unilever Indonesia Tbk before and after the consumer boycott. This study applies a comparative descriptive method with an event study approach, using closing price data for the 6-month period before and 6-month period after the boycott was ratified on October 7, 2023, sourced from Investing.com with a total of 242 daily stock price data. Data analysis includes descriptive statistics, the Kolmogorov-Smirnov Test for normality, the Wilcoxon Signed Rank Test for pairwise differences, and the effect size test. The results show a decrease in the average stock price from Rp4,079.17 to Rp3,275.87 and a significant difference between the two periods with a significance value (0.001 ≤ 0.05) and an effect size value of 0.61, indicating a moderate boycott effect. These findings align with the theory of market efficiency, which asserts that stock prices quickly adjust to public information, and with signaling theory, which argues that boycotts are a negative signal to investors. Based on the analysis, the researchers concluded that geopolitical and socio-religious issues can impact stock price stability in the Indonesian capital market and serve as a warning to companies to maintain their image and transparency when addressing sensitive global issues.
Copyright (c) 2026 Ari Almansyah, Lella Anita, Esty Apridasari, Ani Nurul Imtihanah https://creativecommons.org/licenses/by/4.0
Analisis Pengaruh Pertumbuhan Populasi Terhadap Kebutuhan Perumahan di Kota Metropolitan Surabaya Tahun 2009-2024
This study analyzes the effect of population growth on housing demand in the Metropolitan City of Surabaya for the period 2009-2024, where rapid population growth due to high birth rates has caused a housing shortage of more than 400,000 units. The main objective is to identify the partial and simultaneous impacts of birth rates, deaths, and urbanization on housing demand to support sustainable planning. A quantitative correlational approach is applied through multiple linear regression with Eviews 12 software, using secondary data from the Central Statistics Agency and the Surabaya Population Office, after fulfilling classical assumptions such as normality, heteroscedasticity, autocorrelation, and multicollinearity. The results show that the birth rate has a significant positive effect on housing demand, while the death rate and urbanization have no significant effect, with the independent variables only explaining 17.9% of the variation in housing demand. The main conclusion emphasizes the need for a housing strategy that is responsive to high fertility dynamics, as well as comprehensive policy recommendations for local governments to reduce the deficit of adequate housing amidst rapid urbanization.
Copyright (c) 2026 Kaprilia Anggraini, Hartiningsih Astuti, Khalid Fauzi Aziz https://creativecommons.org/licenses/by/4.0
Pemanfaatan Metode Scamper Dalam Pengembangan Inovasi Produk Pada Usaha: Es Teh Tali Pinggir di Jl HS Ronggo waluyo Kabupaten Karawang
Es Teh Tali Pinggir MSMEs in Karawang are local beverage businesses that are growing rapidly along with the increasing public demand for ready-to-drink beverage products. However, the dynamics of competition between businesses that offer similar products require continuous product updates. This research is directed at examining the application of the SCAMPER technique, namely Substitute, Combine, Adapt, Modify, Put to another use, Eliminate, and Reverse, as an approach in developing creativity and innovation in Tali Pinggir Ice Tea MSMEs. This research uses a descriptive qualitative method with data collection techniques that include observation, interviews, and documentation. The findings showed that the use of the SCAMPER technique was able to generate a variety of innovative ideas, including the replacement of ingredients to produce new flavour variants, combining tea with contemporary toppings, adjusting packaging design to make it easier to use, and utilising digital media for marketing activities. The application of this method helps MSMEs not only retain existing customers, but also attract new market segments. Thus, the SCAMPER technique has proven to be relevant in supporting innovation strategies and improving the competitiveness of MSMEs amidst the increasingly competitive beverage business.
Copyright (c) 2026 Desi Jaelani, Dzakiya Rahmanita, Danang Kusnanto https://creativecommons.org/licenses/by/4.0
Peran Dana Desa Dalam Pembangunan Infrastruktur di Desa Bulusari
This study examines the governance of Village Funds in Bulusari Village and the influence of national policy changes on local development practices. The findings show that the village consistently follows government procedures despite shifting priorities between presidential administrations. Community participation remains central through hamlet and village meetings that gather local needs. Most proposals focus on infrastructure development and essential social services. A major problem identified is the lack of drainage affecting fish-farming households. Although drainage is repeatedly prioritized, its implementation remains limited due to national food-security policies. Transparency is maintained through documentation, information boards, and the use of the Siskeudes financial system. Regular supervision from district authorities strengthens accountability. However, limited administrative and digital skills among village officials hinder optimal reporting. Strengthening human resources and aligning local needs with national priorities are crucial for improving Village Fund management.
Copyright (c) 2026 Naya Putri Syafira, Bintis Ti’anatud Diniati, Eliana Rahmadewi, Riska Fibrianti, Yunita Dian Anggraini https://creativecommons.org/licenses/by/4.0
Profitabilitas Skala: Analisis Komparatif Kinerja Keuangan Usaha Kost
The boarding house business is a rapidly growing residential rental property sector but has received minimal research from its financial management aspect. This study analyzes the financial performance of three boarding house business models in the Bawen-Ambarawa area using descriptive analysis and financial ratio calculations (NPM, OER, ROI). Data were collected through observation, interviews, and documentation of monthly financial reports for three months. The analysis shows a "Profitability of Scale" divided into two: the large-scale San Boarding House (33 rooms) with premium prices achieved the highest absolute profit and superior ROI (22.04%), while the smallest-scale Tri Boarding House (7 rooms) with the lowest price recorded the highest Net Profit Margin (NPM) (68.14%) due to extreme cost efficiency. These findings confirm that cost management efficiency (OER) is a determinant of margin, while the combination of large scale and premium pricing strategies determines profit volume and total return on investment.
Copyright (c) 2026 Iman Putra Jaya Ndraha, Krisnawati Setyaningrum Nugraheni https://creativecommons.org/licenses/by/4.0
Komitmen Afektif: Peran Kepemimpinan Melayani, Keterlibatan Kerja, dan Lingkungan Kerja
This study examines the influence of melayani leadership, work engagement, and the work environment on employees’ affective commitment. The research aims to identify factors that strengthen employees’ emotional attachment, especially where interpersonal relationships and job characteristics are important. The study identifies variables that significantly contribute to affective commitment and evaluates the predictive value of the work environment. A quantitative survey approach was used and analyzed through hypothesis testing. The results show that melayani leadership and work engagement significantly increase affective commitment, indicating that supportive leadership and high involvement strengthen employees’ emotional bonds. However, the work environment shows no significant effect on affective commitment. These findings show that relational and psychological factors are stronger determinants of emotional attachment than environmental conditions. Overall, the study supports existing theories on leadership and engagement and provides practical guidance for strengthening affective commitment.
Copyright (c) 2026 Azahari Ramadan Azis, Ignatius Soni Kurniawan, Mohammad Ahyar Syafwan Lysander https://creativecommons.org/licenses/by/4.0
Analyzing Fit Mediation in The Tourism Marketing Strategy: The Influence of Risk Perception Toward Tourist Behavior
This study examines a behavioral model for tourists, focusing on risk perception, satisfaction, revisit intention, and word-of-mouth (WoM) intention as the core constructs shaping tourism dynamics in the post-pandemic recovery period. Primary data were collected via a questionnaire-based survey of 568 domestic and international tourist respondents visiting Indonesia during the initial transition toward an endemic phase. Data analysis was conducted using Structural Equation Modeling (SEM) to test both direct and indirect relationships among variables and to verify the proposed model's validity. The findings reveal that risk perception has a significant and negative influence on tourist satisfaction. Furthermore, applying the 'Fit as Mediation' conceptual framework, this research confirms that satisfaction acts as a full mediating variable in the relationship between risk perception and behavioral loyalty that operationalized through revisit and WoM intentions. These results underscore that, within the context of a post-global health crisis, effective risk mitigation strategies must not only aim to reduce negative perceptions but should also be concurrently directed at enhancing experiential quality and tourist satisfaction to foster long-term loyalty. The theoretical and practical implications of this study are discussed for tourism industry stakeholders.
Copyright (c) 2026 Noveri Maulana https://creativecommons.org/licenses/by/4.0
Pengaruh Keterlibatan Karyawan dan Pengembangan Karir terhadap Retensi Karyawan pada PT Chalodo Sibali Resoe
The purpose of this study is to determine the effect of employee engagement and career development on employee retention at PT Chalodo Sibali Resoe. This study uses a quantitative approach, and the data is in numerical form. The research design uses a questionnaire. The population and sample in this study are all 33 employees. The sample was determined using a saturated sampling method. The data obtained were analyzed using multiple linear regression. The results of the analysis show evidence that simultaneously, employee engagement and career development have a positive and significant effect on employee retention with a calculated f value of 132.103 > 3.32 (f table) and a significance value of <0.001 < 0.05. This indicates that improvements in appreciation, recognition, and harmonious working relationships at PT Chalodo Sibali Resoe will be effective in retaining employees. Employee engagement with structured career development programs is not only an investment in capability improvement but also an effective strategy for retaining key talent at PT Chalodo Sibali Resoe in North Luwu. This study provides practical implications for company management in designing employee engagement and career development strategies to improve employee retention.
Copyright (c) 2026 Annisa Sabella, Altri Wahida, Saharuddin Saharuddin https://creativecommons.org/licenses/by/4.0
Analisis Pengaruh 7P melalui Kepuasan Pelanggan terhadap Pemakaian Ulang InDrive Motor
This study aims to evaluate the influence of the 7P marketing mix on the decision to reuse InDrive Motor services, with customer satisfaction as a mediating variable using Structural Equation Modeling (SEM). The method used is quantitative with an explanatory design to analyze the influence between variables and the role of customer satisfaction as a mediator. The results show that Product (X1) has a positive and significant effect on customer satisfaction, while Price (X2) has a negative but insignificant effect. The variables Place (X3), People (X5), and Physical Evidence (X7) are positively related but not significant, while Promotion (X4) and Process (X6) were excluded due to multicollinearity. Customer satisfaction (M) plays a significant role in increasing reuse (Y), and only Product (X1) has a significant effect through this variable. Overall, these results confirm that although most of the 7P elements are insignificant, customer satisfaction remains a major factor in encouraging continued use of InDrive Motor services.
Copyright (c) 2026 Ihsan Lubis, Nuskha Ilma Arini https://creativecommons.org/licenses/by/4.0
Inflasi Memoderasi Hubungan Capital Intensity, Firm Growth dan Exchange Rate dengan Firm Value Pada Perusahaan Sektor Energi yang Terdaftar dalam Bursa Malaysia Tahun 2019-2023
The purpose of this study is to examine and empirically demonstrate how inflation moderates the link between firm value, exchange rate, capital intensity, and company growth. This study employs an associative quantitative research design. The secondary data utilized was gathered from the www.bursamalaysia.com website. Companies in the energy sector that are listed on Bursa Malaysia between 2019 and 2023 make up the study's population. Purposive sampling using preset criteria was employed to carry out the sampling procedure, yielding 140 observations in total. Moderated regression analysis (MRA), and multiple linear regression techniques were used to test the data, hypothesis test (statistical t-test and coefficient of determination test) using the Eviews 12 program. The study's findings show that while business expansion and exchange rates have little bearing on firm value, capital intensity does. Capital intensity, firm growth, and the exchange rate with firm value cannot be moderated by inflation.
Copyright (c) 2026 Vicky Haeru Putera, Holiawati Holiawati, Zulfitra Zulfitra https://creativecommons.org/licenses/by/4.0
Urgensi Literasi Keuangan dan Motivasi Berinvestasi dalam Meningkatkan Minat Investasi Mahasiswa
This study aims to analyze the influence of financial literacy and investment motivation on students' investment interest. With the growing development of the capital market in Indonesia and the variety of investment instruments available, it is important for the younger generation, especially students, to have a good understanding of financial and investment concepts from an early age. This study used a quantitative approach with a survey method of 100 students from various universities. Data were collected through a questionnaire that measured respondents' levels of financial literacy, investment motivation, and investment interest. The results showed that financial literacy (β = 0.132, p < 0.001) and investment motivation (β = 0.805, p < 0.001) had a positive and significant effect on students' investment interest. Together, the two variables explained 81.0% of the variation in students' investment interest (R² = 0.810). The implication of this study is the need to strengthen financial education programs in universities and develop investment outreach programs to increase the participation of the younger generation in investment activities.
Copyright (c) 2026 Ima Karima, Krisnawati Setyaningrum Nugraheni https://creativecommons.org/licenses/by/4.0
Peran OJK, BI, dan DSN-MUI dalam Pengembangan Keuangan Syariah (Intregasi Regulasi dan Fatwa)
The Islamic finance industry in Indonesia has experienced significant growth and has the potential to become one of the global centers of Islamic finance. This development requires strong synergy between financial regulators and sharia authorities to ensure that the financial system operates in compliance with regulations while simultaneously adhering to sharia principles. This article aims to analyze the roles of the Financial Services Authority (OJK) and Bank Indonesia (BI) in regulating and supervising the Islamic financial system, as well as the role of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) in issuing fatwas as sharia guidelines. Using a qualitative approach based on a literature review, the study finds that the integration of regulations and fatwas is the key to building a healthy, stable, and sustainable Islamic finance ecosystem. OJK and BI play roles in formulating adaptive regulations, while DSN-MUI ensures compliance with sharia principles through fatwas and the supervision of Sharia Supervisory Boards (SSB). This synergy has led to increased public trust, strengthened international competitiveness, and the emergence of innovative Islamic financial products, including Islamic fintech and green sukuk. The article concludes that collaboration among OJK, BI, and DSN-MUI needs to be continuously strengthened to respond to the dynamics of globalization and digitalization, thereby enabling Indonesia to reinforce its position in the international Islamic finance industry.
Copyright (c) 2026 Rofiqy Nurus Sanusi, Amin Wahyudi https://creativecommons.org/licenses/by/4.0