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Jurnal Ilmu Ekonomi Manajemen dan Akuntansi (ILEKA) Universitas Mohammad Husni Thamrin allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions Authors are allowed to archive their submitted article in an open access repository Authors are allowed to archive the final published article in an open access repository with an acknowledgment of its initial publication in this journal. Jurnal Ilmu Ekonomi Manajemen Akuntansi (ILEKA) Mohammad Husni Thamrin is licensed under a Creative Commons Attribution 4.0 International License.
Evaluation of the Implementation of Productive Zakat to Improve the Welfare of Mustahik at Baznas of Bulungan Regency
This study aims to evaluate the implementation of the productive zakat program in improving the welfare of mustahik at the National Amil Zakat Agency (BAZNAS) of Bulungan Regency, by analyzing the role of business assistance and income improvement. A quantitative approach using a survey method was applied to 100 mustahik recipients of productive zakat, selected purposively. Data collection was carried out using questionnaires, and data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS 3.0. The results of the study indicate that productive zakat has a positive and significant effect on the welfare of mustahik. Income improvement is proven to be the strongest predictor of welfare, while business assistance has the most significant effect on income improvement itself. Furthermore, income improvement acts as a significant full mediator in the relationship between business assistance and welfare. Further. These findings conclude that the effectiveness of productive zakat is highly dependent on the quality of guidance. Therefore, the main recommendation for zakat administrators is to reorient strategies from merely distributing funds (financial injection) toward strengthening a comprehensive guidance system (capacity building) to create a sustainable empowerment impact. The purpose of this study is to analyze the effectiveness of productive zakat programs in improving the welfare of mustahik, by tracing the causal role of business mentoring and income enhancement variables. The findings of this study are expected to provide empirical contributions for more effective and sustainably impactful zakat management.
Copyright (c) 2026 Robi, IGN Oka Widana https://creativecommons.org/licenses/by/4.0
The Influence of Price, Brand Image and Service Quality on Purchasing Decisions of Honda Scoopy Automatic Motorcycles (Case Study on The Koang Jaya Tangerang Community)
This study aims to analyze the effect of price, brand image, and service quality on the purchasing decisions of Honda Scoopy automatic motorcycles among residents of Koang Jaya, Tangerang. This research examines both the partial and simultaneous influence of the independent variables—price, brand image, and service quality—on the dependent variable, namely purchasing decisions. This study employed a quantitative research method using simple random sampling. Data were collected from 100 consumers of automatic motorcycles through questionnaires, interviews, and observations. The data were analyzed using SPSS version 25, incorporating tests of reliability, validity, classical assumption tests, multiple regression analysis, t-tests, F-tests, and the coefficient of determination. The results show that price, brand image, and service quality each have a positive and significant effect on purchasing decisions. The t-test results indicate that price (t = 4.301; p < 0.05), brand image (t = 2.697; p < 0.05), and service quality (t = 3.447; p < 0.05) significantly influence purchasing decisions. Simultaneously, the F-test results (F = 45.627; p < 0.05) demonstrate that all independent variables collectively have a significant effect on purchasing decisions. The coefficient of determination (R²) of 0.815 indicates that 81.5% of purchasing decisions are explained by the independent variables, while the remaining 18.5% is influenced by other factors outside the scope of this study.
Copyright (c) 2026 Sugandha, FX Pudjo Wibowo, Suhendar Janamarta, Fidellis Wato Tholok https://creativecommons.org/licenses/by/4.0
The Influence of Servant Leadership Style and Digital Organizational Culture on Strengthening Work Ethic and Employee Performance at RSAR Cileungsi
Healthcare services demand high levels of accuracy, responsiveness, and collaboration because they directly relate to patient safety and public trust. In Indonesia, hospitals are encouraged to strengthen governance, service quality, and the use of health information technology, making leadership, digital organizational culture, and work ethic crucial performance factors. This study aims to analyze the influence of servant leadership and digital organizational culture on strengthening work ethic and employee performance at Dr. Abdul Radjak Hospital (RSAR) Cileungsi. The background of the study is based on frequent leadership changes (5 times in the 2020-2025 period), low implementation of digital culture, and declining work ethic and high employee turnover. The research method used a quantitative approach with a random survey technique through the distribution of questionnaires with a Likert scale to 115 respondents from a population of 160 permanent employees of RSAR Cileungsi who have worked for more than 10 years. Data analysis used SEM PLS version 4 (Structural Equation Modeling with Partial Least Squares). The results showed that servant leadership had a significant positive effect on digital organizational culture (69.5%), while its effect on work ethic and employee performance was insignificant. Work ethic was shown to have a significant positive effect on employee performance (78.7%). Together, servant leadership and digital organizational culture had a significant positive effect on employee performance (47.3%).
Copyright (c) 2026 Albert Yansen, Dewa Kadeq Wista, Chairul Hakim https://creativecommons.org/licenses/by/4.0
The Impact of Dividend Policy on PT Unilever Indonesia Tbk's Stock Price: EPS and DPS Analysis for the 2015–2024 Period
National Level At the national level, the Indonesia Stock Exchange (IDX) functions as the main capital market infrastructure that provides capital access for issuers and investment facilities for the public. This study aims to analyse the effect of dividend policy on the stock price of PT Unilever Indonesia Tbk. during the 2015–2024 period, focusing on the analysis of Earnings Per Share (EPS) and Dividends Per Share (DPS). The method used in this study is quantitative with a causal nature. The research design is a time series study, as data were collected from the 2015–2024 period. Data were collected from the annual financial statements and quarterly reports of PT Unilever Indonesia Tbk, which is listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using Structural Equation Modelling (SEM-PLS) techniques with the assistance of Smart PLS version 4 software to test the influence between the variables studied. The results show that stable and high dividend announcements, reflected in increases in EPS and DPS values, have a significant impact on the stock price of PT Unilever Indonesia Tbk. Furthermore, DPS functions as a mediator between EPS and stock price, thereby increasing investor attractiveness to the company. The recommendation from this study is that an effective dividend policy can provide a positive signal to the market and influence stock price dynamics, so companies need to maintain a consistent dividend policy to strengthen investor confidence and stabilize stock prices in the capital market.
Copyright (c) 2026 Albert Yansen, Nurmeitha Dwina, Mona Karina https://creativecommons.org/licenses/by/4.0
Developing Hospital Services Based on "Service Excellence" at the Pantura Regional Hospital, M.A. Sentot Patrol, Indramayu Regency
The advancement of the information age, increasing public awareness, and increasingly fierce competition among healthcare facilities have changed the public's assessment of hospitals. Excellent service is a key factor in increasing patient and family trust and satisfaction with hospitals. With increasing public expectations and intense competition among healthcare facilities, hospitals are required to excel not only in medical services but also in the quality of non-medical services. This study aims to assess and formulate the development of a service excellence-based service system at Pantura M.A. Sentot Patrol Regional Hospital, Indramayu Regency. The study used a quantitative approach with a survey method through the distribution of questionnaires to more than 200 respondents consisting of patients and their families. Data analysis showed that communication, staff empathy, speed of service, and facility comfort significantly influence patient satisfaction levels. Based on these findings, this study recommends strengthening excellent service training, developing patient-oriented standard operating procedures (SOPs), and implementing continuous service evaluations. The implementation of these strategies is expected to increase patient satisfaction and loyalty while strengthening the hospital's positive image. The research results are expected to form the basis for recommendations in strengthening excellent service training, formulating SOPs that are oriented towards patient needs, and ongoing evaluation to increase patient satisfaction and loyalty and strengthen the positive image of the hospital.
Copyright (c) 2026 Irwan Zulkifli, Agus Aribowo, Ezra Karamang https://creativecommons.org/licenses/by/4.0
The Influence of Sales Competency on Sales Performance and Revenue Growth: The Mediating Role of Work Motivation (Evidence from Sales Personnel at CV Sinar Maju Distributor Keramik IKAD)
This study aims to analyze the effect of sales competence on performance and sales improvement with work motivation as a mediating variable among sales personnel at CV Sinar Maju, a distributor of IKAD ceramic tiles. The research subjects are sales personnel with more than one year of work experience. A quantitative approach was employed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that: (1) sales competence has a positive and significant effect on performance and sales improvement; (2) sales competence has a positive and significant effect on work motivation; (3) work motivation has a positive and significant effect on performance and sales improvement; and (4) work motivation mediates the effect of sales competence on performance and sales improvement. These findings underscore the importance of developing sales competence integrated with work motivation enhancement programs to improve sales performance in building materials distribution companies.
Copyright (c) 2026 Mambang Purwanto Purba https://creativecommons.org/licenses/by/4.0
The Influence of Good Corporate Governance, Profitability, and Profit Growth on Company Value
The misalignment between the strong macro fundamentals of the Indonesian healthcare sector post-pandemic and the high volatility of the capital market. This study analyzes the influence of good corporate governance (measured by institutional ownership), profitability (measured by return on assets), and profit growth (measured by year-over-year analysis) on firm value using Tobin's Q. This quantitative research using the hypothetico-deductive method uses panel data from 28 companies during the 2022-2024 period, resulting in 84 samples, analyzed with Eviews13. The results indicate that, partially or simultaneously, the three independent variables do not significantly influence firm value, with an adjusted R^2 of only 0.47%, indicating that 99.53% of the variation in firm value is explained by factors outside the model. It is concluded that in this context of high volatility, factors such as corporate governance, profitability, and profit growth are not sufficient to explain firm value, so further research requires broader consideration of other factors and an extended period. However, findings in the Indonesian healthcare sector remain inconsistent, particularly in the post-pandemic period. Therefore, this study aims to examine the partial and simultaneous effects of good corporate governance, profitability, and profit growth on the value of healthcare sector companies on the IDX for the 2022-2024 period.
Copyright (c) 2026 Sheilla Amelia Johansyah, Verawati Suryaputra https://creativecommons.org/licenses/by/4.0
Comparative Analysis of the Financial Performance of Pt Mayora Indah Tbk (Myor) and Pt Indofood Cbp Sukses Makmur Tbk (Icbp) Based on Profitability and Solvency Ratios for the 2021–2024 Period.
Economic decision-making is generally based on an analysis of the financial performance of companies listed on the Indonesia Stock Exchange, including those in the food and beverage sector. Financial performance is assessed using standard financial ratios. The national economy underwent changes in 2021 during the COVID19 pandemic, then gradually improved in 2022. This picture of the national economy is reflected in the financial performance of companies listed on the Indonesia Stock Exchange. This study aims to analyze the comparison of the financial performance of PT Mayora Indah Tbk (MYOR) and PT Indofood CBP Sukses Makmur Tbk (ICBP) based on profitability and solvency ratios for the 2021–2024 period. The research method used is a quantitative descriptive approach with secondary data in the form of the companies' annual financial reports. The profitability ratios analyzed include Gross Profit Margin, Net Profit Margin, Operating Profit Margin, Return on Assets, and Return on Equity, while the solvency ratios consist of Debt to Asset Ratio and Debt to Equity Ratio. The results show that ICBP has superior and more stable profitability performance than MYOR, especially in terms of profit margin, while MYOR shows better performance in asset utilization efficiency and return on equity. In terms of solvency, both companies are in a healthy financial condition and meet industry standards, with MYOR having a lower level of financial risk. The recommendation from this study is for companies to continue to improve the efficiency of financial management in accordance with their respective characteristics, and for investors to consider their investment objectives when choosing a company.
Copyright (c) 2026 Susiana Dewi Ratih, Rama Gustiawan,, Hasan Basri https://creativecommons.org/licenses/by/4.0
Evaluation of Internal Control in Inventory Management to Improve Effectiveness in Inventory Management (Case Study at Oharang Restaurant Cimahi Branch)
The food and beverage industry in Indonesia is growing rapidly, increasing competition and requiring restaurants to manage data appropriately, especially in inventory management as a crucial asset that supports smooth operations. Poorly managed inventory risks understocking or overstocking, necessitating adequate internal controls. This study aims to evaluate the effectiveness of internal controls in inventory management at the Oharang Restaurant, Cimahi Branch, using the COSO Enterprise Risk Management (ERM) framework and to provide recommendations for improvement. The research method used is descriptive analytical with a qualitative approach through primary and secondary data collection. Primary data were obtained through semi-structured interviews with the owner, manager, supervisor, and staff, as well as direct observation, while secondary data were obtained through inventory report documentation, company documents, and organizational structures. The results of the study indicate that internal controls are not fully adequate, especially in the control activities component, which includes weaknesses in the separation of functions, completeness of transaction documentation, authorization formalities, and inventory recording. Based on these findings, recommendations proposed include adding operational supervisors, preparing more detailed job descriptions, and implementing standard documents such as purchase orders, receiving reports, material requisitions, and stock cards to strengthen internal controls and improve the effectiveness of inventory management on an ongoing basis. It is hoped that the research findings can be the basis for improvements that support operational effectiveness and smoothness.
Copyright (c) 2026 Angelique Ruth Tiurmauli Tobing, Monica Paramita Ratna Putri Dewi https://creativecommons.org/licenses/by/4.0
Implementation of Halal Principles and Environmental Ethics in the Production Rambak Crackers at UD. Farid Jaya, Kauman Village, Mojokerto Regency.
Indonesia is a country with the largest Muslim population in the world, so the need for product halal assurance is very important in people's consumption activities. Although halal principles and environmental ethics have received increasing attention in various studies, research that specifically examines the simultaneous implementation of these two aspects in Micro, Small, and Medium Enterprises (MSMEs) within the rambak cracker industry is still limited. This study aims to analyze the implementation of halal principles and environmental ethics in the production process of rambak crackers at UD. Farid Jaya, Kauman Village, Mojokerto Regency. This research employs a qualitative approach with a field research design. The research informants consist of the business owner, employees, and consumers selected using a purposive sampling technique. Data were collected through observation, interviews, and documentation, and then analyzed using data reduction, data presentation, and conclusion drawing techniques. The results show that UD. Farid Jaya has implemented halal principles at all stages of production, starting from the selection of raw materials, processing, to packaging, supported by halal certification ownership. In addition, the implementation of environmental ethics is reflected in responsible waste management and compliance with environmental permits. This study recommends that MSME actors maintain consistency in implementing halal principles and environmentally friendly practices, while the government should enhance assistance in developing sustainable production.
Copyright (c) 2026 Alfi Nur Hasanah, Putri Catur Ayu Lestari https://creativecommons.org/licenses/by/4.0
Implementing a Sharia Green Economy to Address Negative Externalities of Modern Shrimp Pond Waste in Kepanjen Village, Jember Regency
This study aims to examine the negative externalities of modern shrimp pond waste in Kepanjen Village, Jember Regency, and to assess the application of the sharia green economy concept as a control measure. The background of the study is based on the inconsistency between the principles of sharia economic development that focus on environmental curiosity and cultivation practices that still cause ecological and social impacts. The study used a qualitative approach with a phenomenological research type. Data were obtained through observation, in-depth interviews with stakeholders, and documentation, then analyzed through the stages of data reduction, data presentation, and drawing conclusions with triangulation validity tests. The results show that modern shrimp pond activities give rise to various negative externalities, such as air pollution, increased soil salinity, decreased agricultural productivity, decreased catches for fishermen, and disruption of the organizational environment. The implementation of the sharia green economy has not been optimal because the principles of ecological responsibility, welfare, social justice, and resource efficiency have not been implemented comprehensively. Therefore, regulatory strengthening, increased awareness of business actors, and multi-stakeholder synergy are needed to encourage more effective and sustainable implementation. Based on this description, it can be seen that there is a mismatch between the ideal concept of a sharia green economy and the practice of shrimp pond management in the field, particularly in Kepanjen Village, Jember Regency. Therefore, this study aims to analyze the negative externalities caused by modern shrimp pond waste and examine the application of a sharia green economy to address these issues.
Copyright (c) 2026 Ika Septin Ananta, Putri Catur Ayu Lestari https://creativecommons.org/licenses/by/4.0
The External Impact of PTPN 1 Regional 5 Mumbul Jember Plantation from a Sharia Economic Perspective
The agro-industry, or industry that uses agricultural products as raw materials, has successfully recorded growth of 5.20% and contributed up to 8.89% to the national Gross Domestic Product (GDP) in 2024. This underscores the importance of the agro-industry sector in the country's economic framework, particularly through the contribution of the non-oil and gas processing sector which reached 51.81%. This study aims to analyze the externality impacts caused by the activities of PTPN 1 Regional 5 Kebun Mumbul Jember on surrounding communities and examine these impacts from the perspective of Islamic economics. PTPN 1 Regional 5 Kebun Mumbul is a plantation unit managing sugarcane commodities and directly interacting with local communities. This research uses a qualitative descriptive approach. Data were collected through observation, interviews, documentation, and literature study. Informants were determined using purposive sampling, while data validity was tested using source and technique triangulation. The results show that the activities of PTPN 1 Regional 5 Kebun Mumbul generate both positive and negative externalities. Positive externalities include employment opportunities, development of local businesses, and social assistance programs through Corporate Social Responsibility and Partnership and Community Development Programs. Meanwhile, negative externalities include potential environmental disturbances due to suboptimal waste management. From the perspective of Islamic economics, these activities are aligned with the principles of tawhid, justice, and public welfare, although environmental management still needs improvement to support sustainable economic activities.
Copyright (c) 2026 Citra Putri Oktavia, Putri Catur Ayu Lestari https://creativecommons.org/licenses/by/4.0
Analysis of Digital Infrastructure Competitive Advantage through Capital Raising Strategy: VRIO Case Study at PT Sinergi Inti Andalan Prima Tbk (INET)
The increasingly rapid development of digital technology has driven significant growth in the internet business sector. Digital transformation across various sectors, including education, banking, healthcare, e-commerce, and the creative industry, has increased the need for fast, stable, and high-capacity internet connectivity. The emergence of new technologies such as 5G, Wi-Fi 7, the Internet of Things (IoT), Artificial Intelligence (AI), and cloud computing is further expanding internet business opportunities. This study aims to analyze the effectiveness of the corporate action undertaken by PT Sinergi Inti Andalan Prima Tbk (INET) in supporting digital infrastructure expansion. Using the Resource-Based View (RBV) as an analytical lens, this study examines how the transformation of financial resources into technological assets (Wi-Fi 7) and the strengthening of international backbone infrastructure contribute to the creation of competitive advantage. Furthermore, the analysis applies the VRIO framework to evaluate the strategic characteristics of these assets in terms of being valuable, rare, inimitable, and organized. The findings indicate that investments in Wi-Fi 7 technology and ownership of international submarine cable access provide significant value in enhancing service quality (valuable), remain relatively limited in the domestic market (rare), and are difficult to replicate due to high capital requirements and complex technical capabilities (inimitable). In addition, the firm’s ability to effectively manage and integrate these resources (organized) strengthens its potential to achieve sustained competitive advantage. Overall, this strategy reflects a form of vertical integration aimed at capturing the retail market in strategic regions (Bali–Lombok), while simultaneously mitigating financial risks associated with reliance on debt financing.
Copyright (c) 2026 Muhammad Fathurrahman, Dini Mustika Buana Putri, Jufri Yandes https://creativecommons.org/licenses/by/4.0
The Influence of Online Marketing Reviews and Prices on Consumer Decisions to Stay: A Case Study of the Preangar Hotel in Bandung
The digital economy has transformed the way consumers seek information, evaluate options, and make purchasing decisions, particularly in intangible service sectors like hospitality. Online reviews from previous customers have become a highly influential source of information in shaping potential guests' perceptions of value and trust. This study aims to analyze the influence of online hotel marketing and pricing on consumer decisions to stay at the Preanger Hotel in Bandung. The study used a quantitative method with an explanatory approach and a cross-sectional survey design. Data were collected through questionnaires from respondents who had made online reservations in 2025. Data analysis used multiple linear regression. The results showed that online marketing reviews had a positive and significant effect on stay decisions, as did price, which also had a positive and significant effect. Simultaneously, both variables contributed 44.4% to the variation in consumer decisions. These findings confirm that digital reputation and perceived price value are important determinants in the consumer decision-making process in the hotel industry, with online reviews showing a relatively more dominant influence than price.
Copyright (c) 2026 Mona Karina, Endang Iryani https://creativecommons.org/licenses/by/4.0
The Influence of Authentic Museumscape on Satisfaction and Visitor Happiness: A Study of Museums in Indonesia
This study aims to analyze the influence of Authentic Museumscape on visitor satisfaction and happiness and the mediating role of satisfaction. The study used a quantitative approach with the SEM-AMOS method on 120 respondents visiting the National Museum of Indonesia. In recent decades, museums in Indonesia have continued to transform to strengthen their image and increase the attractiveness of tourist visits. The results show that Authentic Museumscape has no significant effect on satisfaction (β = -0.011; p > 0.05), but has a significant positive effect on happiness (β = 0.704; p < 0.05). Satisfaction also has a significant positive effect on happiness (β = 0.47; p < 0.05), but does not mediate the relationship between Authentic Museumscape and happiness (p = 0.918). These findings indicate that visitor happiness is more influenced by direct experiences that are emotional and meaningful. This study contributes to the development of the Authentic Museumscape concept and provides practical implications for the management of experience-based museums. Specifically, this study makes three main contributions, namely: (1) developing a new construct of Authentic Museumscape as an integration between servicescape and authentic happiness; (2) testing an integrated structural model that links the physical environment, satisfaction, and happiness; and (3) enriching the cultural tourism literature in the context of developing countries, especially Indonesia.
Copyright (c) 2026 Dini Mustika Buana Putri https://creativecommons.org/licenses/by/4.0
The Effect of Tax Planning and Tax Avoidance on Company Value with Net Profit Margin as an Intervening Variable in Retail Companies in Indonesia
This study aims to analyze the effect of Tax Planning and Tax Avoidance on Firm Value with Net Profit Margin as an intervening variable in retail companies listed on the Indonesia Stock Exchange. Government spending and national development are supported by taxes, which constitute a substantial portion of domestic revenue. A country requires substantial financial support to implement its growth goals. Taxpayers must bear a significant obligation to contribute and enable government activities, while the government has the authority to collect taxes in accordance with the law. The study uses a quantitative approach with panel data of 19 retail companies for the period 2022–2024 processed using EViews 12, through a series of classical assumption tests, path analysis, Sobel mediation tests, and coefficient of determination (R-squared) tests. The results show that Tax Planning has a significant effect on Net Profit Margin, while Tax Avoidance has no significant effect on Net Profit Margin. On the other hand, Tax Planning, Tax Avoidance, and Net Profit Margin do not have a significant direct effect on Firm Value, although the three variables simultaneously explain approximately 90.11% of the variation in Firm Value. The results of the mediation test also show that Net Profit Margin does not mediate the influence of Tax Planning or Tax Avoidance on Company Value, so that the increase in the value of BEI retail companies is suspected to be more influenced by other factors outside the tax and profitability strategies tested in this study.
Copyright (c) 2026 Aaron Jose Siagian, Safrudin, Karsam https://creativecommons.org/licenses/by/4.0
Driving Brand Growth in the Global FMCG Hydration Category: an Integrated Model of Ecosystem Strategy, Consumer Engagement, and IMC with Brand Experience as a Mediator
The fast-moving consumer goods (FMCG) industry is experiencing rapid transformation driven by evolving consumer behavior, increasing health awareness, and growing demand for personalized and meaningful brand interactions. In this competitive environment, firms are shifting from product- and price-based competition toward integrated, relationship-oriented strategies aimed at creating sustainable brand growth. This study examines the effects of ecosystem-based marketing strategy, consumer engagement, and integrated marketing communication (IMC) on brand growth, with brand experience as a mediating variable in the FMCG industry. Data were collected from 100 respondents and analyzed using PLS-SEM with a Hierarchical Component Model (HCM). The results show that ecosystem strategy significantly affects consumer engagement (β = 0.72), brand experience (β = 0.45), and brand growth (β = 0.21). Consumer engagement influences brand experience (β = 0.40) and brand growth (β = 0.28), while brand experience strongly affects brand growth (β = 0.35). IMC also significantly impacts brand experience (β = 0.38) and brand growth (β = 0.22). The model demonstrates strong explanatory power (R² = 0.61–0.68). Mediation analysis confirms that consumer engagement and brand experience jointly mediate the relationship between marketing strategies and brand growth. These findings indicate that brand growth is driven by a multi-stage process involving engagement and experiential mechanisms.
Copyright (c) 2026 Agustinus Yanuar Budhi Heriyanto, Antonius Bramantyo Indra Jaya https://creativecommons.org/licenses/by/4.0
Analytical Effect of the Implementation of Business Ethics on the Success of Trading Companies
Trading companies in Indonesia currently play a strategic role in supporting the national economy. This contribution can be seen in the development of various forms of trading businesses, such as shops, convenience stores, supermarkets, and shopping centers (malls), which provide products from suppliers without undergoing a transformation process. In their operations, the application of business ethics is a crucial factor in maintaining business sustainability in the trading sector. Trading businesses experience intense competition due to the spread of businesses across various circles and the abundance of similar products. However, practices of violating business ethics still frequently occur, both by individuals and businesses, potentially disrupting business stability and continuity. Therefore, this study aims to analyze the application of business ethics in trading companies to ensure business sustainability. Business continuity is not only measured by a company's ability to generate profits, but also by the extent to which the company is able to survive and develop sustainably in the long term. This study uses a qualitative descriptive approach with data collection techniques through observation and literature study. The results show that trading companies that consistently apply business ethics principles tend to be able to avoid various operational risks, such as fraud, theft, and embezzlement, which have the potential to hinder business continuity.
Copyright (c) 2026 Ahmad Darda, Ahmad Rojikun https://creativecommons.org/licenses/by/4.0
The Influence of Work Motivation, Compensation, and Work Environment on Employee Performance at PT Jaya Kencana
This study aims to determine the effect of work motivation on employee performance at PT. Jaya Kencana, the effect of compensation on employee performance at PT. Jaya Kencana, the influence of the environment on the performance of employees at PT. Jaya Kencana, and the effect of work motivation, compensation, and work environment simultaneously on employee performance at PT. Jaya Kencana. The method used in this research is descriptive quantitative method. This research was conducted by looking for primary data with a sample size of 100 employees of PT. Jaya Kencana. The data were processed by statistical analysis with validity, reliability, classical assumption test, multiple linear regression analysis, hypothesis testing through t test and F test, and analysis of the determinant coefficient (R). From the results of the analysis, it shows that the results of the multiple linear regression test are Y= 5.526 + 0.481X1 + 0.133X2 + 0.357X3 and for the F test results it is found that H0 is rejected and Ha is accepted with a value of Fcount 57.663 > Ftable 2.99 at significant 0.000 < Ftable 0.05. So the F test shows that work motivation, compensation, and work environment together (simultaneously) have a positive and significant effect on employee performance at PT. Jaya Kencana with the percentage of the coefficient of determination of 63.2%.
Copyright (c) 2026 Gatot Hery Djatmika, Putu Tirta Sari Ningsih, Budi Harsono, Dewi Fitriani https://creativecommons.org/licenses/by/4.0
Investment Decision Analysis Based on Stock Price Assessment with the Price Earning Ratio Approach on Consumer Goods Industry Sector Shares Listed on the Indonesia Stock Exchange
This research is motivated by the large number of investors seeking to invest in stocks with optimal returns. Therefore, investors will conduct a stock assessment first. Investors can conduct stock research by analyzing the company's condition, both internally and externally. The stock analysis in this study focuses more on the company's internal assessment, often referred to as internal fundamental analysis. This also aligns with the research objectives of understanding the company's financial performance and the fairness of its stock. Determining the fairness of stock prices can be done through fundamental analysis using the Price Earning Ratio approach. The study selected samples from companies listed on the Indonesia Stock Exchange in the consumer goods industry sector from 2017 to 2019 using a purposive sampling method. From a population of 52 company stocks, six companies were sampled: PT. Indofood Sukses Makmur Tbk, PT. Indofood CBP Sukses Makmur Tbk, PT. Gudang Garam Tbk, PT. Handjaya Mandala Sampoerna Tbk, PT. Kalbe Farma Tbk, and PT. Tempo Scan Pacific Tbk. The company analysis used the Price Earning Ratio approach. The results of this study indicate that companies that are overvalued include PT. Indofood CBP Sukses Makmur Tbk and PT. Kalbe Farma Tbk, where the decisions that can be taken are to sell shares or hold shares if owned.
Copyright (c) 2026 Muhammad Gusvarizon, Putu Tirta Sari Ningsih, Aldira Fanisa https://creativecommons.org/licenses/by/4.0
An Analysis of Factors Influencing the Millennial Stock Community's Interest in Investing in the Capital Market
This study aims to analyze the effect of investment benefits, motivation, and education on the interest of millennial community members to invest in the capital market The research methodology used is a quantitative methodology with cross section data and primary data obtained from the distribution of questionnaires. The sampling technique used purposive sampling method with data in 2022 as many as 100 samples. The data analysis technique used is multiple linear regression by conducting validity tests, reliability tests, partial and simultaneous hypothesis testing. To test the effect of significance with a significant level of 5% The results of this study indicate that partially the variables of Investment Benefits, Motivation, Return, and Education, have a significant positive correlation coefficient value on the investment interest of the millennial stock community to invest in the capital market. Simultaneously the independent variables of investment benefits, motivation, returns, have a significant relationship to the educational variable, namely the investment interest of the millennial stock community to invest in the capital market. The coefficient of determination shows a figure of 51.1% that the free variation of investment benefits, motivation, return, education is able to explain the ups and downs of the variables affecting the investment interest of the millennial community to invest in the capital market 51.1% while the remaining 48.9% is influenced by variables other free.
Copyright (c) 2026 Putu Tirta Sari Ningsih, Muhammad Gusvarizon, Nurlita Indah https://creativecommons.org/licenses/by/4.0
The Impact of Shift Work and Job Fatigue on Employee Performance (Case Study of Assembly Division Employees at PT Tokai Rika Indonesia)
This study aims to determine the effect of Work Shifts and Work Fatigue on the Performance of Assembly Division Employees at PT. Tokai Rika Indonesia. the number of respondents in the study conducted was 77 employees of the Assembly Division at PT. Tokai Rika Indonesia. The method used in this study is a quantitative research method using a descriptive approach . The data analysis used in this study was using SPSS 26 software. The analysis technique uses multiple regression analysis with the smallest square equation and the hypothesis test uses t-statistics and F test to test the regression coefficient partially and simultaneously, validity test, reliability, as well as classical assumption test which includes normality test, multicolonierity test, heteroskedasticity test and autocorrelation test. The results showed that there was a positive and significant influence of Work Shifts on Employee Performance. This is seen based on the results (t test) with a calculated t value > t table of 2,477 > 1,992 and a signification value of 0.016 < 0.05. Then there is a positive and significant influence of Work Fatigue on Employee Performance. This is seen based on the results (t test) with a calculated t value > t table which is 3,604 > 1,992 and a signification rate of 0.001 < 0.05. And, together there is the effect of Work Shifts and Work Fatigue on Employee Performance. This is seen based on the results (test F) with the value of F calculating > F table which is 84,267 > 3,120 with a signification rate of 0.000 < 0.05. From the results of the analysis, a coefficient determination value (R2) of 0.687 was also obtained, indicating that Work Shift and Work Fatigue were able to explain 68.7%. While the remaining 31.3% was explained by independent variables that were not included in this study.
Copyright (c) 2026 Rinto Rivanto, Ega Oktaviana https://creativecommons.org/licenses/by/4.0
Analysis of Financial Report Presentation at the Jember Regency Education Office
Financial reports are the primary means of supporting transparency and accountability in financial management in the public sector. Presenting financial reports in a transparent, comprehensive, and systematic manner in accordance with accounting standards is the primary foundation for realizing public accountability. The education sector is one of the sectors with a relatively large budget allocation because it is directly related to public services and improving the quality of human resources. This study aims to analyze in-depth the presentation of financial reports at the Jember Regency Education Office for the 2023-2024 period. This study uses a descriptive qualitative approach by reviewing financial reports in the form of available data. The data analysis technique used is qualitative descriptive analysis with reference to the Miles and Huberman interactive analysis model. The results show a positive trend in budget effectiveness, with budget absorption increasing significantly from 2023 (67.80%) to 2024 (90.35%). This condition indicates that financial management is starting to improve, although some budgets are still not fully absorbed. This improvement demonstrates that the quality of financial management has changed for the better and is more measurable, although strategic evaluation is still needed to ensure optimal budget absorption in the coming period.
Copyright (c) 2026 Muhammad Farhan Yusuf, Retno Ayu Wulandari, Muhammad Aldi Firmansyah, Adil Siswanto https://creativecommons.org/licenses/by/4.0
Analysis of Investment Decisions, Funding Decisions, and Dividend Policy of PT Bukit Asam Tbk for the 2020–2024 Period
The development of Indonesia's energy sector plays a crucial role in supporting national economic growth, particularly in the coal mining subsector. One energy company that makes a significant contribution is PT Bukit Asam Tbk. This study aims to analyze the financial performance of PT Bukit Asam Tbk based on investment decisions, financing decisions, and dividend policy during the 2020–2024 period. The research employed a quantitative descriptive method using secondary data obtained from the company’s annual financial statements. The variables used in this study include Price Earning Ratio (PER) as a proxy for investment decisions, Debt to Equity Ratio (DER) as a proxy for financing decisions, and Dividend Payout Ratio (DPR) as a proxy for dividend policy. Data analysis techniques were conducted through financial ratio analysis and trend analysis to examine the company’s performance development each year. The results indicate that PT Bukit Asam Tbk’s PER fluctuated due to changes in global coal prices and energy market conditions. DER showed an increasing trend throughout the research period but remained below 1, indicating that the company’s capital structure was still considered healthy and financial risk remained under control. Meanwhile, DPR reflected a high dividend distribution policy as the company’s commitment to providing returns to investors. Overall, investment decisions, financing decisions, and dividend policy play an important role in maintaining stability and improving the company’s financial performance amid the dynamics of the energy industry.
Copyright (c) 2026 Iqvi Nurhidayati, Rachmafiana Citra Maharani, Indah Rosalina https://creativecommons.org/licenses/by/4.0
The Impact of E-Commerce Adoption and Digital Capability on MSME Business Sustainability: The Mediating Role of Business Innovation
Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth, job creation, and community welfare. E-commerce adoption and digital capability have become important factors in enhancing MSMEs’ competitiveness, while business innovation plays a crucial role in creating added value and supporting long-term business sustainability. This study aims to analyze the influence of e-commerce adoption and digital capability on MSME business sustainability through business innovation as an intervening variable.This study employed a quantitative approach using a survey method. Data were collected through questionnaires based on a five-point Likert scale distributed to 150 food and beverage MSME owners in the Greater Jakarta area (Jabodetabek) who had utilized digital platforms in their business activities. The sampling technique used was purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results indicate that e-commerce adoption has a positive and significant effect on business innovation (β = 0.382; p < 0.001), while digital capability has a positive and significant effect on business innovation (β = 0.471; p < 0.001). E-commerce adoption (β = 0.214; p = 0.004) and digital capability (β = 0.269; p = 0.001) also have positive and significant effects on MSME business sustainability. Furthermore, business innovation has a positive and significant effect on MSME business sustainability (β = 0.487; p < 0.001). Business innovation acts as a significant mediator, while the research model explains 68.7% of the variance in business innovation and 76.4% of the variance in MSME business sustainability.
Copyright (c) 2026 Fery Hernaningsih, Chairul Hakim https://creativecommons.org/licenses/by/4.0
The Influence of Financial Literacy, Financial Behavior, and Utilization of Financial Technology on the Performance of MSMEs in Ujungpangkah District
Micro, Small, and Medium Enterprises (MSMEs) are one of the sectors that have a strategic role in the Indonesian economy. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by making significant contributions to the national Gross Domestic Product (GDP) and providing substantial employment opportunities. However, many MSME owners still face challenges in financial management, which can affect their business financial performance. This study aims to analyze the influence of financial literacy, financial behavior, and the utilization of financial technology on the financial performance of MSMEs in Ujungpangkah District. The study employed a quantitative approach using a survey method involving MSME owners who had operated their businesses for at least one year. Data were analyzed using SmartPLS. The results indicate that financial literacy and the utilization of financial technology have a positive effect on the financial performance of MSMEs. Financial behavior also plays an important role in supporting better financial management practices. These findings suggest that improving financial literacy and encouraging the adoption of financial technology can serve as effective strategies for enhancing the financial performance of MSMEs.
Copyright (c) 2026 Fatmah Nuril Maulidiyah, Adiba Fuad Syalman, Mochamad Syafii https://creativecommons.org/licenses/by/4.0
The Influence of Organizational Culture and Work Motivation on Employee Performance with Job Satisfaction as a Mediating Variable at PT Binuang Mitra Bersama Blok Dua, Tapin Regency
This study aims to analyze the influence of organizational culture and work motivation on employee performance through job satisfaction as a mediating variable at PT Binuang Mitra Bersama Blok Dua, Tapin Regency. This research employed a quantitative approach using a survey method. The population of this study consisted of all employees of PT Binuang Mitra Bersama Blok Dua, Tapin Regency, with a sample of 104 respondents selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using path analysis with the assistance of SPSS software. The variables in this study consisted of organizational culture and work motivation as independent variables, job satisfaction as the intervening variable, and employee performance as the dependent variable. The results showed that organizational culture and work motivation had a significant effect on job satisfaction. Job satisfaction also had a significant effect on employee performance. In addition, organizational culture and work motivation were proven to have a significant effect on employee performance through job satisfaction as a mediating variable. The findings indicate that improving organizational culture and work motivation can increase job satisfaction, which in turn has an impact on improving employee performance at PT Binuang Mitra Bersama Blok Dua, Tapin Regency.
Copyright (c) 2026 Dimas Aditya Kadarisman, Dedi Rusdi https://creativecommons.org/licenses/by/4.0
Financial Hijrah for Generation Z: Transformation of Mindset, Systems, and Sharia-Based Civilization through the Practitioner Goes to Campus Program with Bank Muamalat Indonesia and Students of the Faculty of Economics and Business, UMHT
Significant changes in Generation Z's financial behavior are the result of advances in digital technology. Ease of access to digital financial services, online transactions, and instant loan facilities, on the one hand, provides opportunities for increased financial inclusion, but on the other hand, gives rise to consumptive, wasteful behavior, poor financial planning, and a limited understanding of Sharia-based financial principles. These conditions demand strengthening Sharia financial literacy through a more contextual and applicable approach in higher education environments. This study aims to analyze the concept of Generation Z's financial migration as a transformation of mindset, system, and Sharia-based economic civilization through the Practitioner Goes to Campus program with Bank Muamalat Indonesia for students of the Faculty of Economics and Business, University of Muhammadiyah Yogyakarta (UMHT). This study uses a descriptive qualitative approach with a reflective study method on the implementation of academic activities that integrate lecture theory and practical experience in the Sharia banking industry. The study results show that the Practitioner Goes to Campus program is an effective tool for enhancing students' understanding of the importance of financial migration, which encompasses not only the shift to using Islamic financial products but also changes in mindset, economic behavior, and financial orientation based on Islamic values ​​and financial stability. The presence of practitioners from the Islamic banking industry provides a more contextual, relevant, and relevant learning experience for students.
Copyright (c) 2026 Murni Parembai, Sutrisno, Danarti Hariani, Neneng Suryani https://creativecommons.org/licenses/by/4.0
Analysis of Activity-Based Costing Application in Determining Cost of Goods Manufactured at PT Siantar Top Tbk
Accurate determination of the cost of goods manufactured is an important factor in supporting managerial decision-making in manufacturing companies. The complexity of production activities requires a cost allocation method that accurately reflects resource consumption. This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of goods manufactured at PT Siantar Top Tbk. The study uses a qualitative descriptive approach with a documentation study design. The data used are secondary data obtained from the 2024 Annual Report of PT Siantar Top Tbk, the 2024 Financial Statements, books, scientific journals, and relevant previous research. The results show that PT Siantar Top Tbk has complex operational activities, including raw material procurement, production processes, machine use, quality control, packaging, and product distribution. These characteristics make factory overhead costs an important component in determining the cost of goods manufactured. The Activity Based Costing method is considered more relevant than traditional methods because it uses activities as the basis for cost allocation through various cost drivers that are in accordance with resource consumption. The application of the ABC method has the potential to improve the accuracy of cost information, help identify non-value-added activities, and support cost control and more effective managerial decision-making. The research conclusion shows that the Activity Based Costing method can be an effective alternative in determining the cost of production at PT Siantar Top Tbk because it is able to produce more accurate cost information than traditional methods.
Copyright (c) 2026 Lauwrencia Darmawan, Sylvia Fettry Elvira Maratno https://creativecommons.org/licenses/by/4.0
The Influence of Leadership and Human Resource Development on Employee Performance through Work Motivation at Bank Jatim HR. Muhammad
Human resources are a strategic asset that plays a crucial role in determining an organization’s success, including in the banking sector, which faces increasingly intense competition and higher service demands. This study aims to analyze the influence of leadership and human resource development on employee performance through work motivation at Bank Jatim’s HR. Muhammad Branch. The study employs a quantitative associative approach using a saturation sampling technique involving 35 employees. Data were collected via a questionnaire and analyzed using multiple linear regression, path analysis, and the Sobel test with the assistance of SPSS software. The results indicate that leadership and human resource development have a positive and significant effect on work motivation. Furthermore, leadership, human resource development, and work motivation also have a positive and significant effect on employee performance. The coefficient of determination indicates that leadership and human resource development account for 50.8% of the variation in work motivation, while leadership, human resource development, and work motivation together account for 63.8% of the variation in employee performance. However, the results of the Sobel test indicate that work motivation does not significantly mediate the effects of leadership or human resource development on employee performance. Therefore, organizations need to strengthen the quality of leadership and human resource development programs.
Copyright (c) 2026 Mika Monika, Heribertus Yudho Warsono https://creativecommons.org/licenses/by/4.0
The Influence of Operational Digitalization, Digital Competence, and Jconnect Utilization on Bank Jatim Employee Performance HR. Muhammad
The development of digital transformation in the banking sector is driving changes in operational systems, human resource competencies, and the use of technology to support work activities. This study aims to analyze the impact of operational digitization, digital competencies, and the use of JConnect on the performance of employees at Bank Jatim’s HR. Muhammad Branch in Surabaya. This study employs a quantitative approach using a survey method. The sampling technique used is saturation sampling. Consequently, all 35 employees were included as research respondents. Data were collected through the distribution of questionnaires and analyzed using multiple linear regression with the assistance of the SPSS application. The results indicate that operational digitalization has a positive and significant effect on employee performance (p = 0.031). Meanwhile, digital competence (p = 0.152) and the use of JConnect (p = 0.089) do not have a significant partial effect on employee performance. However, simultaneously, all three variables have a significant effect on employee performance (p = 0.003). The coefficient of determination (R²) value of 0.351 indicates that operational digitization, digital competence, and the use of JConnect account for 35.1% of the variation in employee performance. This study demonstrates that operational digitization plays a crucial role in enhancing employee performance. In addition, the combination of operational digitization, digital competencies, and the use of JConnect collectively supports improvements in employee effectiveness as they navigate the digital transformation in the banking sector.
Copyright (c) 2026 Lovely Lowly Amalia, Menur Kusumaningtyas https://creativecommons.org/licenses/by/4.0
Comparative Analysis of Disclosure of SDGs 4 and 5 in Sustainability Reports of Private Universities in Bandung
Higher education plays a crucial role in driving global sustainable development. This study aims to comparatively analyze the disclosure of SDG 4 (Quality Education) and SDG 5 (Gender Equality) in the 2024 Sustainability Reports of three leading private universities in Bandung City, namely UNPAR, BINUS, and Telkom University. Using a descriptive quantitative method with a comparative analysis approach, data collection was conducted through content analysis and keyword searching based on the Times Higher Education (THE) Impact Rankings 2025 methodology. Disclosure was measured through two dimensions, quantity (H1) with a binary scale and quality (H2) using a score of 0-3. The results showed that both hypotheses were rejected. The quantity index of SDG 5 reached 100% in the three private universities, while SDG 4 was only 66.67% due to the absence of reporting of teaching qualification indicators for graduates and first-generation students. In terms of quality, SDG 5 had an average index of 60% dominated by exact numerical data, while SDG 4 only had 44.44%. Based on Legitimacy Theory and Stakeholder Theory, this inequality occurs because private university management assumes that educational quality is automatically validated through formal accreditation, while maximizing SDG 5 reporting serves as a strategic instrument to secure the legitimacy of a safe and inclusive campus environment. Overall, the reporting of the three private universities still reflects a pattern of retroactive accountability without measurable forward-looking targets.
Copyright (c) 2026 Raissa Amanda Haryono, Sylvia Fettry Elvira Maratno https://creativecommons.org/licenses/by/4.0
The Influence of Service Quality and Price on Consumer Satisfaction at ATS Service HP Sarolangun
This study aims to analyze the effect of service quality and service price on customer satisfaction at ATS Service HP Sarolangun. The research uses a quantitative approach with an associative research design. Data were collected through questionnaires from 30 respondents who had used mobile phone repair services at ATS Service HP. The data analysis technique employed multiple linear regression using SPSS version 25. The results show that, simultaneously, service quality and service price have a significant effect on customer satisfaction, indicated by an F-value of 19.867 > F-table 3.35 with a significance value of 0.000 < 0.05. Partially, service quality does not have a significant effect on customer satisfaction, with a t-value of 1.507 < t-table 2.052 and a significance value of 0.143 > 0.05, while service price has a significant effect on customer satisfaction, with a t-value of 3.186 > t-table 2.052 and a significance value of 0.004 < 0.05. The coefficient of determination (R Square) of 0.595 indicates that 59.5% of customer satisfaction is explained by service quality and service price, while the remaining 40.5% is influenced by other variables outside the model. Based on these findings, it can be concluded that service price is the dominant factor influencing customer satisfaction at ATS Service HP, although both variables simultaneously have a significant effect.
Copyright (c) 2026 A Fawazul Mustaqim, Fauzani, Muhammad Yunus https://creativecommons.org/licenses/by/4.0
The Influence of Occupational Health, Occupational Safety, and Technology on Employee Engagement at PT Semen Indonesia (PERSERO) TBK
Human resources are a strategic asset for every organization, especially for large-scale manufacturing companies such as PT Semen Indonesia (Persero) Tbk. In an industry that operates with high physical intensity and work risks, attention to aspects of occupational health, occupational safety, and the use of technology are important factors to ensure operational continuity while maintaining employee engagement levels. This study aims to analyze the effect of occupational health, occupational safety, and technology on employee engagement at PT Semen Indonesia (Persero) Tbk. Employee engagement is an important factor in increasing productivity and reducing turnover in manufacturing companies. This study uses a quantitative approach with a survey method through questionnaires distributed to 105 employees in the production department of the Gresik Factory, where sampling uses a saturated sampling technique. Data analysis uses multiple linear regression with the help of SPSS. The independent variables in this study are occupational health, occupational safety, and technology, while the dependent variable is employee engagement. The results of this study are expected to provide empirical contributions to company management in formulating more effective human resource policies to improve employee engagement.
Copyright (c) 2026 Bernadette Pramesti Hapsari, Umar Burhan, Suharto https://creativecommons.org/licenses/by/4.0
Analysis of Regional Original Income (PAD) Realization to Measure the Level of Regional Financial Independence in Bandung City in 2022-2024
This study aims to analyze the realization of Locally Generated Revenue (PAD) to measure the level of regional financial independence in Bandung City for 2022–2024. This study uses a quantitative descriptive approach with secondary data obtained from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance. Data analysis techniques used include the PAD growth ratio, effectiveness ratio, contribution ratio, and regional financial independence ratio. The results show that Bandung City's PAD growth fluctuated in 2023 and increased in 2024. The PAD effectiveness level during the study period remains in the less effective category because revenue realization has not reached the established target. Regional taxes are the largest contributor to PAD, while regional levies experienced a significant increase in 2024 following the implementation of the HKPD Law. Furthermore, the regional financial independence ratio is high, indicating that Bandung City has a sufficient capacity to finance regional needs through local revenue. Therefore, optimization of PAD management is necessary to strengthen regional financial independence in a sustainable manner.
Copyright (c) 2026 Dela Anjelina, Gurhanawan, Alya Nur Kamila, Aliya Nazifa, Chika Putri Ramadani https://creativecommons.org/licenses/by/4.0
The Influence of Service Quality and Price on Customer Satisfaction at CV Harvi Berkah Jaya
This study aims to analyze the effect of service quality and price on customer satisfaction at CV Harvi Berkah Jaya. The background of this study is based on the importance of customer satisfaction in maintaining business continuity amidst increasingly fierce competition. Service quality and price are factors suspected of influencing the level of customer satisfaction in purchasing school supplies at CV Harvi Berkah Jaya. This study uses a quantitative method with an associative approach. The study population is all customers of CV Harvi Berkah Jaya, with a sample of 50 respondents selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of the SPSS version 25 program. The results showed that service quality has a positive and significant effect on customer satisfaction with a significance value of 0.000 <0.05 and a calculated t value of 4.382 > t table 2.011. Price does not have a significant effect on customer satisfaction with a calculated t value of 1.744 < t table 2.011. Simultaneously, service quality and price have a positive and significant effect on customer satisfaction, with a calculated F value of 36.519 > F table 3.195 and a significance value <0.05. The coefficient of determination (R²) of 0.608 indicates that service quality and price can explain 60.8% of the variation in customer satisfaction, while the remaining 39.2% is influenced by other factors outside the study. The results of this study indicate that service quality is the main factor influencing customer satisfaction at CV Harvi Berkah Jaya.
Copyright (c) 2026 Risa Awaludin Riyanto, Faif Yusuf https://creativecommons.org/licenses/by/4.0
The Influence of Quality of Work Life and Workload on Employee Job Satisfaction: A Case Study at Yayasan Perkasa Mandiri Cemerlang
Job satisfaction is one of the key factors influencing organizational effectiveness and sustainability, including within non-profit organizations. However, previous studies examining the effects of Quality of Work Life and workload on job satisfaction have reported inconsistent empirical findings.This study aims to analyze the influence of Quality of Work Life and workload on the job satisfaction of employees at Yayasan Perkasa Mandiri Cemerlang. The study employed a quantitative approach with causal-associative research design. Data were colleted through questionnaires administered to 91 respondents using a saturated sampling (census) technigue. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests and the coefficient of determination with the assistance of SPSS software. The findings reveal that Quality of Work Life has a positive and statistically significant effect on employee job satisfaction (t=9.834, Sig.=0.001 < 0,05), with a regression coefficient of 0.831. In contrast, workload does not have a statistically significant effect on job satisfaction (t= -0.090, Sig.=0,928 > 0.05). Simultaneously, Quality of Work Life and workload have a significant effect on employee job statisfaction (F=58.291, Sig. < 0.001), explaining 57% of the variance in job satisfaction (R Square=0.57), while the remaining 43% is attributable to variabels outside the scope of this study. These findings reinforce the empirical evidence that improving Quality of Work Life is a primary determinant of employee job satisfaction in non-profit organizations and provides a valuable foundation for developing more effective human resource management practices.
Copyright (c) 2026 Lilis Murniasih, Faif Yusuf https://creativecommons.org/licenses/by/4.0
The Role of Artificial Intelligence in Enhancing Accounting Process Efficiency and Financial Reporting Quality: A Systematic Literature Review
Advances in digital technology are driving the transformation of accounting practices through the use of Artificial Intelligence (AI), which can improve the efficiency of accounting processes and the quality of financial reporting. This study aims to analyse the role of AI in improving the efficiency of accounting processes and the quality of financial reporting, based on the findings of previous research. The study employed a Systematic Literature Review (SLR) method with a qualitative approach, involving a search for academic articles in the Google Scholar, Scopus and ScienceDirect databases. Literature selection was carried out based on inclusion and exclusion criteria in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, and the findings were subsequently analysed using thematic analysis techniques. Research findings indicate that the implementation of AI plays a role in automating various accounting processes, speeding up data processing, reducing human error, and improving productivity and operational efficiency. Furthermore, AI is capable of enhancing the quality of financial reporting by providing information that is more accurate, relevant, reliable, timely and transparent, whilst also supporting the early detection of errors and indications of fraud. The implementation of AI still faces challenges in the form of data security, system integration, staff competence, implementation costs, as well as ethical and regulatory considerations. Therefore, organisations need to strengthen their technological readiness, enhance staff competence, and implement sound data governance so that the use of AI can deliver optimal benefits in accounting and financial reporting practices.
Copyright (c) 2026 Marisa Christy Neno https://creativecommons.org/licenses/by/4.0
The Evolution of Environmental, Social, and Governance (ESG) Disclosure in Corporate Accounting and Reporting Practices
Developments in sustainability issues are prompting companies to integrate Environmental, Social, and Governance (ESG) aspects into their accounting and reporting practices as a means of enhancing transparency, accountability, and responsibility towards stakeholders. This study aims to analyse developments in ESG disclosure within corporate accounting and reporting practices using a Systematic Literature Review (SLR) approach. The study employs a qualitative method, examining academic articles sourced from the Google Scholar database. Literature selection was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, followed by content analysis and validation through source triangulation. Research findings indicate that ESG disclosure has driven a shift in accounting practices from a shareholder-centric to a stakeholder-centric approach, improved the quality of reporting through transparency, credibility and the relevance of information, and strengthened the confidence of investors and stakeholders. On the other hand, the implementation of ESG still faces challenges in the form of regulatory fragmentation, differences in reporting standards, limitations in human resource capabilities, and technological readiness. Therefore, regulatory harmonisation, the strengthening of ESG reporting standards, and the enhancement of human resource capacity and the utilisation of digital technology are required to support a more effective and sustainable implementation of ESG.
Copyright (c) 2026 Marisa Christy Neno, Maria Regina Sofie Daneswari https://creativecommons.org/licenses/by/4.0
The Impact of Auditor Rotation on Financial Statement Quality in the Manufacturing Sector
Auditor independence is a critical factor in maintaining the credibility of financial statements, prompting the Indonesian government to implement an auditor rotation policy through Minister of Finance Regulation No. 17/PMK.01/2008. However, the effectiveness of this policy in improving financial reporting quality remains a subject of academic debate. This study aims to analyze the impact of auditor rotation on financial reporting quality in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. A quantitative associative causal-comparative approach was employed using purposive sampling, resulting in 90 observations. Auditor rotation and financial reporting quality were measured using dummy variables, with audit opinion serving as a proxy for financial reporting quality. Data were analyzed using panel logistic regression with a random effect model, selected based on the Hausman test results. The findings indicate that auditor rotation has an odds ratio of 1.304 with a significance value of 0.563 (p>0.05), suggesting that its effect on financial reporting quality is not statistically significant. The McFadden Pseudo R² of 0.003 further indicates that the model has very limited explanatory power regarding variations in financial reporting quality. These findings conclude that auditor rotation is not the sole determinant of financial reporting quality, as internal factors such as internal control systems, corporate governance, and management integrity also play significant roles. This study recommends that regulators and companies not rely solely on rotation policies but also strengthen auditor oversight and competency more comprehensively.
Factors Affecting Public Service Quality Through Employee Performance at the Public Works and Spatial Planning Agency of Demak Regency
This study examines the effects of the ASN BerAKHLAK Core Values, work discipline, and human resource competence on public service quality through employee performance as an intervening variable at the Department of Public Works and Spatial Planning (DINPUTARU) of Demak Regency. A quantitative survey was conducted involving 66 Civil Servants selected through purposive sampling. Data were collected using questionnaires and analyzed with Path Analysis in SPSS Version 25. The results show that the ASN BerAKHLAK Core Values, work discipline, and human resource competence significantly influence employee performance, which in turn significantly improves public service quality. In addition, employee performance significantly mediates the relationship between the three independent variables and public service quality. These findings indicate that strengthening the implementation of the ASN BerAKHLAK Core Values, improving work discipline, and enhancing human resource competence can improve employee performance and ultimately enhance public service quality.
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