Bidang kajian dalam jurnal ini termasuk sub rumpun Ilmu Ekonomi dan Ilmu Manajemen. Jurnal Riset Rumpun Ilmu Ekonomi menerima artikel dalam bahasa Inggris dan bahasa Indonesia dan diterbitkan 3 kali setahun: April, Agustus dan Desember. E-ISSN: 2828-7495 (Online), P-ISSN: 2828-7487 (Cetak). Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 1 Nomor 2 Tahun 2022 sampai Volume 6 Nomor 1 Tahun 2027.
Pengaruh Kualitas Pelayanan Posyandu Terhadap Kepuasan Ibu Balita di Posyandu Melati Mekar Desa Margajaya Kecamatan Ngamprah
This study aims to determine the influence of service quality on the satisfaction of mothers with toddlers at Posyandu Melati Mekar RW 05, Margajaya Village, Ngamprah District, West Bandung Regency. The method used is a quantitative approach with data collected through questionnaires distributed to 70 respondents using a saturated sampling technique. The results showed that the service quality at Posyandu Melati Mekar was in the "very high" category with a score of 3,007 out of a maximum of 3,500, while the level of satisfaction among mothers was in the "high" category with a score of 2,900. The t test showed a t value of 9.592, which is greater than the t table value of 1.995, with a significance level of 0.001, indicating a significant influence of service quality on mother satisfaction. A correlation coefficient of 0.758 indicates a strong and positive relationship, while the determination coefficient of 57.5% shows that service quality greatly contributes to customer satisfaction. Thus, improving service quality can directly increase user satisfaction with posyandu services
Copyright (c) 2026 Jurnal Riset Rumpun Ilmu Ekonomi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kemampuan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan di Hotel Naripan
Hotel Naripan is still facing challenges in ensuring its employees can have optimal ability and motivation. This occurs in employee performance which can be caused by the lack of training, the absence of rewards from the company. The purpose of this study is to analyze the effect of work ability and motivation on employee performance at the hotel, so that it can be an evaluation material for management to improve service quality and hotel competitiveness in the increasingly competitive hospitality industry. The research method used is quantitative. This method is used to study a specific population or sample with data collection through research instruments. The analysis carried out is quantitative and uses statistical techniques, with the main purpose of testing the hypothesis that has been previously formulated. The results of this research based on multiple linear regression tests, the value of the multiple linear regression coefficient of the work ability variable, has a positive value of 0.635, the value of the multiple linear regression coefficient of the independent variable work motivation, has a positive value of 0.043
Analisis Audit Manajemen Pengadaan Barang dan Jasa pada Kasus Bakti Kominfo Berdasarkan Perspektif Kepatuhan Regulasi
This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.
Analisis Pengaruh Daya Tarik Iklan, Influencer Marketing dan Online Customer Reviews Terhadap Keputusan Pembelian Elektronik Tokopedia
This study aims to examine the influence of advertising appeal, influencer marketing, and online customer reviews on purchasing decisions in Tokopedia’s e-commerce platform. The research applied a quantitative method using survey questionnaires distributed to 109 Tokopedia users in Jakarta. Data were analyzed using path analysis with SmartPLS. The results indicate that advertising appeal and influencer marketing significantly and positively affect purchasing decisions, while online customer reviews show no significant impact. These findings suggest that Tokopedia consumers, particularly in electronic products, are more influenced by attractive advertising and influencer endorsements than by online reviews. The study is limited by its sample size, geographic scope, and product focus on electronics. Future research is recommended to expand respondents and product categories for broader insights.
Analisis Implementasi Koreksi Fiskal Atas Laporan Keuangan Komersial PT ABC
This research uses a qualitative approach by analyzing the fiscal financial statements of PT ABC. The objectives of the research also include identifying the factors that cause discrepancies between the commercial financial statements prepared by taxpayers and the fiscal financial statements that comply with tax regulations. These discrepancies occur due to differences in accounting principles and techniques, including the way revenue and expenses are recognized and managed. To distinguish commercial income statements from fiscal income statements, a calculation basis is used that refers to SAK and applicable tax regulations.
Pengaruh Etika, Pengalaman Auditor, dan Situasi Audit Terhadap Ketepatan Pemberian Opini Akuntan Publik di Jakarta Selatan
The purpose of this study is to examine the influence of ethics, auditor experience, and audit situations on the accuracy of giving audit opinion issued by public accountants in South Jakarta. The population in this study consists of auditors working at public accounting firms, particularly those located in South Jakarta. The sample used includes 42 respondents, selected using a purposive sampling method. The data source in this study was obtained through a data collection technique in the form of a questionnaire. This research employs multiple linear regression analysis. The analysis result from public accounting firms in South Jakarta indicate that the audit situation has a significant influence on the accuracy of giving audit opinion. Meanwhile, ethics and auditor experience has no significant influence on the accuracy of giving audit opinion.
Transformasi Pemasaran Digital Terhadap Pembentukan Keunggulan Bersaing dalam Analisis Ekonomi Industri Melalui Struktur Pasar Digital
Digital transformation has brought fundamental changes to the structure and dynamics of modern industrial economics. Technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data not only modify production and distribution processes but also revolutionize marketing strategies and patterns of industrial competition. This study is motivated by the need to understand how digital marketing transformation influences the development of competitive advantage through changes in digital market structure from an industrial economics perspective. In this context, digital marketing functions as a strategic instrument that integrates technology, data, and consumer behavior into market mechanisms. The analysis shows that digitalization creates a network-based market structure characterized by the concentration of economic power in major digital platforms and dominance in data control. This structure affects the intensity of competition, the direction of innovation, and patterns of industry differentiation. Digital marketing transformation enhances efficiency, expands market access, and lowers entry barriers for new players, yet it also creates competitive imbalances due to the dominance of large platforms.Through a digital Structure–Conduct–Performance (SCP) approach, the study finds that market structure acts as an intermediary variable that channels the impact of digitalization on competitive advantage. Digitalization significantly promotes industrial efficiency, innovation, and profitability. Proposed strategic solutions include strengthening digital literacy, developing adaptive regulations, and fostering cross-sector collaboration to create an inclusive, competitive, and sustainable digital industrial ecosystem
Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Keluarga dan Pengungkapan Sukarela Terhadap Biaya Utang
This study aims to analyze the effect of Independent Board of Commissioners, Audit Committee, Family Ownership, and Voluntary Disclosure on Debt Costs in Basic Materials manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling and multiple linear regression analysis, the results show that the Independent Board of Commissioners and Family Ownership have a negative and significant effect on debt costs, while the Audit Committee, measured by meeting frequency, has a significant positive effect, and Voluntary Disclosure has no significant effect. These findings indicate that increased independent supervision and family control can reduce debt costs, but a high frequency of audit committee meetings can create a greater perception of risk in the eyes of creditors. This study has important implications for management and regulators in improving the quality of corporate governance and supervision to reduce debt costs.
Literasi Pegawai Bapenda pada Wajib Pajak di Kabupaten Gowa
This study examines how regulatory, communicative, and digital literacy among employees of the Gowa Regional Revenue Agency influences tax service quality and taxpayer compliance. A phenomenological qualitative approach was applied through interviews, observations, and document reviews involving employees and taxpayers. The findings indicate that uneven regulatory literacy, varying communication skills, and limited digital literacy contribute to inconsistent services. The study highlights the need to strengthen employee competencies as an implication for improving regional tax service quality.
Kedisiplinan dan Kinerja Karyawan: Studi Kasus di Bengkel Gandi Jaya Motor Jombang
Work discipline is a crucial element in improving employee performance, particularly in the Micro, Small, and Medium Enterprises (MSME) sector such as automotive workshops, which often face managerial and structural challenges. This study aims to explore the understanding, implementation, and influence of work discipline on employee performance at Gandi Jaya Motor Workshop, Jombang, within a local context characterized by religious values and informal work culture. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically. The findings reveal that work discipline is perceived as a form of personal responsibility driven by leadership example and religious values, rather than by formal systems alone. External factors such as limited infrastructure and the absence of a structured HR evaluation system also affect performance effectiveness. These findings expand the scope of Work Discipline and Employee Performance theories by incorporating social and cultural dimensions as determinants of work behavior. The study concludes by emphasizing the need for a humanistic approach to HR management in MSMEs and recommends further exploration with broader participant coverage and more diverse methodological approaches.
Pengaruh Harga dan Gratis Ongkir Terhadap Keputusan Pembelian Tokopedia di Tuban
This study aims to determine the influence of price and free shipping on purchasing decisions. This is a quantitative study using primary and secondary data. The sampling technique used was non-probability sampling with purposive sampling using the Slovin formula to determine the minimum number of respondents. The results of this study indicate that price influences purchasing decisions, free shipping does not influence purchasing decisions, and both price and free shipping influence purchasing decisions.
Strategi Brand Kosmetik Lokal untuk Pengguna Pemula: Penyediaan Varian, Penetapan Harga, dan Penekanan Risiko Efek Samping
This literature study aims to analyze the strategies of local cosmetic brands in providing product variants for different skin types, setting affordable prices for the teenage segment, and minimizing side effect risks to increase purchase intention among beginner users. The method used is qualitative library research with a thematic synthesis approach following systematic literature review procedures. The results indicate that complete product variants enable beginner users to find products suitable for their skin conditions, reducing confusion and increasing confidence. Affordable prices are crucial for the teenage segment with limited budgets, allowing them to try products without excessive financial burden. Minimizing side effect risks through safe formulations, dermatological testing, ingredient transparency, and usage education builds a sense of security essential for beginner users. These three strategies are interconnected and collectively create a foundation of trust that drives purchase intention. Beginner users who feel their needs are understood, products are affordable, and risks are minimal will be more motivated to purchase and have the potential to become long-term loyal customers. This study contributes theoretically to enriching cosmetic marketing literature with a teenage and beginner user segmentation perspective and practically provides foundations for local brands in designing products, pricing strategies, and safety communications targeting this segment.
Pengaruh Inovasi Produk, Citra Merek, dan Digital Marketing Terhadap Keputusan Pembelian Produk Scarlett Whitening di Kota Batam
This study aims to determine the extent to which product innovation, brand image, and digital marketing influence the purchasing decisions of Scarlett Whitening consumers in the city of Batam. The subjects of this study are individuals who have used Scarlett Whitening products in Batam City in 2025. The population size could not be determined precisely, so the sample size was determined using the Lemeshow formula, with a total of 100 respondents selected through purposive sampling. The analysis method used is multiple linear regression, supported by a series of tests, including data quality tests, classical assumption tests, and hypothesis tests. The analysis results show that product innovation has an influence of 27.7%, brand image of 28.4%, and digital marketing of 26.5% on consumer purchasing decisions. Meanwhile, the coefficient of determination (R²) value indicates that simultaneously, these three variables can explain 28.9% of the variation in purchasing decisions. Furthermore, the results of the t-test and F-test prove that product innovation, brand image, and digital marketing have a significant effect, both partially and simultaneously, on the purchasing decisions for Scarlett Whitening products in Batam City. Keywords: Product Innovation,Brand Image, Digital Marketing, Purchase Decision.
Etika Profesi Akuntan dan Kepatuhan Terhadap Standar Akuntansi Keuangan pada Perusahaan Manufaktur Farmasi
This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.
Pengaruh Pengawasan dan Beban Kerja Terhadap Kualitas Kerja Melalui Stres Kerja
The purpose of the research that has been carried out is to determine and analyze the effect of supervision and work load on work quality through work stress of employees of KPP Pratama Semarang Candisari. The research method used is SEM, with the technique of PLS. This study’s PLS-SEM analysis led to the following conclusions: 1) It is known that supervision and work load have a significant effect on work stress. While supervision has a negative influence on work stress, work load has a positive influence. 2) Supervision and work load both have significant and positive effect on work quality. 3) There is a significant effect of supervision and work load on work quality through work stress of employees at KPP Pratama Semarang Candisari. While significant effect of supervision on work quality through work stress has a negative influence, work load on work quality through work stress has positife effect..
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Love Of Money Terhadap Perilaku Etis Mahasiswa Akuntansi
This study aims to analyze the influence of intellectual intelligence, emotional intelligence, and love of money on the ethical behavior of accounting students. The research method used is a quantitative approach. The population in this study were accounting students from the 2021 and 2022 intakes of Padang State Polytechnic. This study used primary data collected by distributing questionnaires via Google Forms using a purposive sampling technique, resulting in 119 respondents. The data analysis method used multiple linear regression with IBM SPSS Statistics 25 software. The results show that intellectual intelligence and emotional intelligence partially influence the ethical behavior of accounting students, while love of money does not. Simultaneously, intellectual intelligence, emotional intelligence, and love of money influence the ethical behavior of accounting students.
Analisis Penerapan Software CSMS dalam Pembuatan Invoice Penagihan Jasa Angkutan Non Semen “Klinker”
This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.
Pengaruh Fasilitas, Inovasi, dan Kualitas Pelayanan Terhadap Minat Pengguna Bus Batik Solo Trans
This study is motivated by the growing public demand for reliable and high-quality public transportation services such as the Trans Solo Bus on corridor 4. The purpose of this research is to analyze the influence of Facilities, Innovation, and Service Quality on User Interest, both partially and simultaneously. This study employs a quantitative method with a sample of 100 respondents who are users of the Trans Solo Bus on corridor 4. Data were collected through questionnaires and analyzed using IBM SPSS Statistics through several tests, including validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results revealed that Facilities, Innovation, and Service Quality significantly influence User Interest, either individually or simultaneously. These findings imply that improving facilities, implementing continuous innovation, and ensuring high service quality can increase public interest in using Trans Solo Bus services, thus supporting the development of sustainable urban transportation.
Pengaruh Employer Branding dan Media Sosial Terhadap Reputasi Perusahaan dan Niat Melamar pada PT Prima Indah Lestari di Era Digital
This study examines the influence of employer branding and social media on job application intention, with corporate reputation serving as a mediating variable at PT Prima Indah Lestari in the digital era. A quantitative explanatory approach with a causal research design was employed. Data were collected from 96 prospective employees selected through purposive sampling using a questionnaire. The data were analyzed using IBM SPSS Statistics, applying multiple linear regression analysis and the Sobel test. The findings indicate that employer branding, social media, and corporate reputation positively and significantly affect job application intention, both partially and simultaneously. Furthermore, the results confirm that corporate reputation significantly mediates the relationship between employer branding and social media on job application intention.
Analisis Alur Manajemen Transportasi dalam Meningkatkan Efisiensi Pengiriman di Gudang PT Xpresindo Logistik Utama Medan
This study examines the transportation management flow at PT Xpresindo Logistik Utama Medan Warehouse and its impact on delivery accuracy. The research method used a qualitative approach through direct observation and interviews with warehouse managers and operational staff. The results showed that the distribution flow from receiving goods from Jakarta to shipping to customers in Medan was quite effective, although it was still dominated by manual systems such as the use of Delivery Notes and Excel records. The use of the Monstra tracking application was not evenly distributed, so fleet movement information was not always updated in real time, especially when demand volume increased at the end of the month. To improve efficiency, the study recommended the implementation of a Transportation Management System (TMS), digitalization of barcode/QR code-based inventory processes, and a Key Performance Indicator (KPI) dashboard to monitor delivery timeliness and fleet utilization periodically.
Copyright (c) 2026 Baihaqi Ahmad, Indra Suganda Tampubolon, Rizky Hayyuda, Shelvia Putri Ananda, Artha Putri Br. Karo https://creativecommons.org/licenses/by-sa/4.0
Analisis Volatilitas Pasar Saham pada Emerging Markets: Studi Empiris Menggunakan Model GARCH
Stock market volatility represents a key indicator of financial market uncertainty, particularly in emerging economies where market structures are still evolving and are highly sensitive to global shocks. This study aims to analyze and compare the volatility dynamics of stock markets in four Asian emerging economies: Indonesia, India, Malaysia, and Thailand. The research employs a quantitative approach using daily stock index data from January 2011 to January 2026 obtained from Yahoo Finance. Stock returns are calculated using logarithmic transformation and analyzed using the Generalized Autoregressive Conditional Heteroskedasticity (GARCH(1,1)) model. Prior to model estimation, stationarity and ARCH effect tests are conducted to ensure the validity of volatility modeling. The empirical findings indicate that all return series exhibit non-normal distribution, strong volatility clustering, and significant ARCH effects. The estimation results show that both ARCH and GARCH parameters are statistically significant, with persistence levels close to unity across all markets, implying that volatility shocks tend to persist over a long period. These findings suggest that emerging stock markets in Asia are highly sensitive to external shocks and exhibit long-memory volatility behavior. The results provide important implications for investors and policymakers in designing effective risk management and market stabilization strategies.
Copyright (c) 2026 Andi Hermanto, Syahril Syahril, Airul Syahrif https://creativecommons.org/licenses/by-sa/4.0
Analisis Gaya Kepemimpinan Transformasional pada Efektivitas Himpunan Mahasiswa Manajemen Periode 2024-2025
Leadership is an essential element in human life, particularly within a social and organizational context. Transformational leadership plays a vital role in shaping the performance and motivation of organizational members. This research adopts a descriptive qualitative method with a case study approach, enabling a deep and systematic exploration of leadership phenomena. The study aims to analyze the implementation of transformational leadership in the Student Association of the Management Department (HIMA) at Universitas Muhammadiyah Bandung for the 2024–2025 period. Based on the theory proposed by McShane and Von Glinow (2010), the results indicate that transformational leadership has a positive contribution to organizational engagement, motivation, and teamwork among student leaders.
Copyright (c) 2026 Hani Humaeriyah, Aldila Nuur Alisa , Ghaitsa Rahmania , Raisya Kirana https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Citra Merek, Kualitas Produk, dan Kepercayaan Terhadap Keputusan Pembelian pada Blibli di Kota Batam
This study aims to explore the extent to which brand image, product quality, and trust influence purchasing decisions for Pixy two-way cake through the Blibli platform in Batam City. The approach used is quantitative descriptive, involving 100 consumers who previously purchased Pixy two-way cake on Blibli, selected through purposive sampling with Lemeshow calculation guidelines to ensure sample representativeness. Data collection was conducted using a questionnaire, then analyzed through validity and reliability tests, classical assumption evaluation, multiple linear regression, and hypothesis testing using t-tests and F-tests. The results of the regression analysis indicate that brand image has a 24.7% influence on purchasing decisions, product quality contributes 34.0%, and trust plays a role of 29.2%. Furthermore, the coefficient of determination (R²) shows that these three variables collectively explain 74.0% of the variation in purchasing decisions. The t-test and F-test confirm that the influence of each variable is significant and positive, both partially and simultaneously, on consumer purchasing decisions at Blibli in Batam City.
Copyright (c) 2026 Nurmala Sari Hasibuan, Winda Evyanto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Promosi dan User Friendly Terhadap Keputusan Pembelian Pada Aplikasi ShopeeFood Batam
This study aimed to examine the influence of promotional strategies and user-friendliness on consumer purchasing decisions on the ShopeeFood platform in Batam City. The research used a descriptive quantitative approach, involving 100 actively transacting respondents, selected through purposive sampling based on Lemeshow's calculation guidelines to ensure sample representativeness. Data were collected through a structured questionnaire and analyzed using a series of validity and reliability tests, classical assumption checks, multiple linear regression, and hypothesis testing using t- and F-tests. The research findings indicated that promotions contributed 42.4% to purchasing decisions, while user-friendliness contributed 26.0%. The coefficient of determination (R²) of 78.9% confirmed that these two variables collectively explained most of the variation in purchasing behavior. The results of the t- and F-tests confirmed that promotions and user-friendliness had a significant influence, both partially and simultaneously, emphasizing the importance of integrating effective digital marketing strategies and an intuitive application interface to drive consumer decisions on ShopeeFood in Batam City.
Copyright (c) 2026 Ichsan Dwibowo, Nora Pitri Nainggolan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Media Sosial, Kepercayaan, dan Kualitas Produk Terhadap Keputusan Pembelian E-Commerce Blibli di Kota Batam
This study aims to elaborate on the determinants of consumer purchasing decisions by emphasizing the role of social media, trust levels, and product quality in the Blibli e-commerce ecosystem in Batam City. The applied methodological framework is based on a descriptive quantitative approach involving 204 respondents with active transaction track records, selected through a purposive sampling technique based on the Jacob Cohen formula to ensure proportionality and validity of sample representation. Empirical data were collected through a structured questionnaire, then processed using comprehensive statistical analysis stages that include instrument validity and reliability testing, classical assumption evaluation, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. The analysis results revealed that social media intensity contributed 14.1% to purchasing decisions, trust influenced 36.0%, while product quality influenced 40.4%. The coefficient of determination (R²) value of 86.4% indicates that the three exogenous variables simultaneously have substantial explanatory power towards variations in purchasing decisions. The t-test and F-test findings consistently confirm the significant influence of both individual and collective factors, thus confirming that strengthening digital presence, platform credibility, and consistent product quality are strategic foundations in guiding the preferences and purchasing intentions of Blibli consumers in Batam City.
Copyright (c) 2026 Sendy Claudia, Suhardi Suhardi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Citra Merek, Kepercayaan dan Promosi Terhadap Keputusan Pembelian Kosmetik Two Way Cake Maybelline di Batam
This study aims to comprehensively examine the role of brand image, trust, and promotional intensity in shaping purchasing decisions for Maybelline two-way cake cosmetic products in Batam City. The implemented research design adopted a descriptive quantitative approach involving 204 participants who had actual experience in purchasing the product in question. Respondents were determined through purposive sampling technique based on Jacob Cohen's calculations to ensure empirical representativeness of the research sample. Primary data were collected through the distribution of structured questionnaire instruments, then processed and analyzed using hierarchical statistical stages that included testing the validity and reliability of the instrument, verification of classical assumptions, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. Empirical findings indicate that brand image contributes 23.9% to purchasing decisions, trust influences 39.1%, while promotion contributes the most dominant influence at 14.7%. The coefficient of determination (R²) value of 82.9% indicates that the three independent variables are simultaneously able to explain variations in consumer purchasing decisions in a substantial proportion. The results of both partial and simultaneous tests confirm a positive and significant influence between brand image, trust, and promotion on purchasing decisions for Maybelline cosmetics in Batam.
Copyright (c) 2026 Larra Vebiola, Muhammad Haldy https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kepercayaan, Keamanan, dan Kemudahan Penggunaan Terhadap Keputusan Pembelian pada GrabFood di Kota Batam
This study aimed to examine the extent to which trust, perceived security, and ease of use of the GrabFood platform influence consumer transaction decisions in Batam City. The method used was descriptive quantitative, involving 204 respondents who had made purchases through GrabFood, selected through purposive sampling based on Jacob Cohen's formula to ensure representative results. Data were collected using a questionnaire and analyzed through a series of procedures, including validity and reliability testing, classical assumption checking, multiple linear regression, and hypothesis testing using t-tests and F-tests. The study findings revealed that trust contributed 22.0%, security 38.9%, and ease of use 23.2% to purchasing decisions. The coefficient of determination (R²) of 65.6% confirmed that these three factors simultaneously explained a significant portion of the variation in consumer purchasing behavior. Furthermore, t-tests and F-tests confirmed a positive and significant influence, both individually and collectively, on consumer decisions to use GrabFood.
Copyright (c) 2026 Afendi Afendi, Inda Sukati https://creativecommons.org/licenses/by-sa/4.0
Pengaruh EWOM, Citra Merek, dan Kemudahan Penggunaan Terhadap Keputusan Pembelian Produk Skincare pada Tokopedia
This study aimed to uncover the extent to which eWOM, perceived brand image, and platform ease of use influence consumer purchasing decisions for Skintific moisturizer on Tokopedia. The method employed was descriptive quantitative, selecting a sample of 96 consumers who had purchased Skintific products, using a purposive sampling technique based on the Lemeshow formula to ensure representativeness. Data were collected through a questionnaire and then analyzed using a series of tests including validity, reliability, classical assumption checking, multiple linear regression, and hypothesis testing using t- and F-tests. The analysis showed that eWOM contributed 13.9% to purchasing decisions, brand image 23.4%, and ease of use 46.1%. The coefficient of determination (R²) of 75.4% indicates that these variables collectively explain most of the variation in purchasing decisions. The t- and F-tests confirmed a positive and significant influence, both individually and simultaneously, on consumer purchasing behavior on Tokopedia.
Copyright (c) 2026 Fatma Yani, Tiurniari Purba https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Influencer Marketing, Citra Merek, dan Electronic Word Of Mouth Terhadap Keputusan Pembelian pada Marketplace Shopee
This study aims to analyze the influence of influencer marketing, brand image, and e-WOM on purchasing decisions on the Shopee marketplace. A quantitative descriptive approach was used, involving 204 Shopee consumers who had previously purchased specific products. They were selected using purposive sampling based on Jacob Cohen's calculation guidelines to ensure the sample accurately represented the population. Data were collected through a questionnaire, which was then analyzed using validity and reliability tests, classical assumption evaluation, multiple linear regression, and hypothesis testing using t-tests and F-tests. The regression analysis showed that influencer marketing had a 34.8% influence on purchasing decisions, brand image contributed 32.7%, and e-WOM had an influence of 20.0%. Furthermore, the coefficient of determination (R²) showed that these three variables together explained 86.9% of the variation in consumer purchasing decisions. The t- and F-tests confirmed that each variable had a significant and positive influence, both partially and simultaneously, on purchasing decisions on the Shopee marketplace.
Copyright (c) 2026 Jackson Jackson, Inda Sukati https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Digital Marketing, E-WOM, dan Citra Merek Terhadap Keputusan Pembelian Produk Nacific di Kota Batam
This study aims to examine the factors that influence consumer purchasing decisions for Nacific products in Batam City, with an emphasis on the role of digital marketing, E-WOM, and brand image. The research approach used is descriptive quantitative involving 204 respondents who have purchased Nacific products, selected through purposive sampling techniques based on Jacob Cohen's calculations to ensure the adequacy and representativeness of the sample. Data collection was carried out using a structured questionnaire, then analyzed through a series of statistical procedures including validity and reliability tests, classical assumption testing, multiple linear regression analysis, and hypothesis testing using t-tests and F-tests. The findings of the regression analysis revealed that the influence of digital marketing on purchasing decisions was recorded at 21.9%, E-WOM at 27.0%, and brand image at 34.0%. The coefficient of determination value of 0.722 confirms that digital marketing, E-WOM, and brand image simultaneously contribute 72.2% in explaining purchasing decisions. The results of the t-test and F-test indicate that digital marketing, e-WOM, and brand image each have a positive and significant influence on purchasing decisions, both partially and simultaneously.
Copyright (c) 2026 Vendi Vermanto, Realize Realize https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Brand Image, Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Sandal Crocs Di Kota Batam
This study aims to analyze the effect of Brand Image, Product Quality, and Promotion on Purchase Decisions of Crocs sandals in Batam City. The research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 119 respondents who are consumers of Crocs products in Batam City. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis, using SPSS version 26. The results indicate that Brand Image and Product Quality have a positive and significant effect on Purchase Decisions. Meanwhile, Promotion shows a positive but insignificant effect on Purchase Decisions. Simultaneously, Brand Image, Product Quality, and Promotion have a positive and significant effect on Purchase Decisions. The Adjusted R Square value of 0.905 indicates that 90.5% of the variation in Purchase Decisions can be explained by the three independent variables, while the remaining 9.5% is influenced by other factors not examined in this study. This research is expected to provide insights for companies in formulating more effective marketing strategies, particularly in strengthening brand image and improving product quality.
Copyright (c) 2026 Fero Setiawan, Suhardi Suhardi https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kemudahan Bertransaksi dan Kualitas Layanan E-Commerce Terhadap Keputusan Pembelian di Kota Batam
This study was conducted to systematically explore the influence of the level of ease of transactions and the quality of e-commerce services on the process of determining consumer purchasing decisions in Batam City. The research framework was built with a descriptive-oriented quantitative approach through the involvement of 100 respondents who actively utilize digital transaction services, which were determined using a purposive sampling technique based on the Lemeshow formulation to ensure the adequacy and representativeness of the sample. Empirical data were collected through a structured questionnaire and then processed using statistical analysis stages that included testing the validity and reliability of the instrument, evaluation of classical assumptions, multiple linear regression modeling, and verification of hypotheses through t-tests and F-tests. The results of data processing revealed that the variable of ease of transactions contributed 18.8% to purchasing decisions, while service quality contributed an influence of 63.5%. The coefficient of determination (R²) reaching 73.3% indicates that both independent variables simultaneously have substantial explanatory power towards variations in consumer purchasing behavior. Both partial and simultaneous testing confirmed a significant influence, thus confirming that simplifying transaction mechanisms and strengthening digital service quality are strategic determinants in driving e-commerce consumer purchasing decisions in Batam City.
Copyright (c) 2026 Dhea Kiran Euunike, Wasiman Wasiman https://creativecommons.org/licenses/by-sa/4.0
Kualitas Informasi, Keterlibatan Kerja, dan Gaya Kepemimpinan sebagai Faktor Penentu Efektivitas Pengambilan Keputusan Organisasional
This quantitative study examines the influence of information quality, work engagement, and leadership style on decision making effectiveness among employees of a manufacturing company. Data were collected from 100 respondents using accidental sampling technique. Multiple linear regression analysis revealed that all three independent variables simultaneously affect decision making effectiveness. Partially, information quality, work engagement, and leadership style each have significant positive effects on decision making effectiveness. Leadership style demonstrates the strongest influence, followed by information quality and work engagement. The regression equation indicates positive contributions from all predictors. The coefficient of determination shows that the three predictors collectively explain a substantial portion of variance in decision making effectiveness. Findings suggest manufacturing companies should prioritize transformational leadership development programs, conduct information system audits, and implement work engagement initiatives to enhance decision making effectiveness. Future research should expand to other industries, add organizational culture variables, and employ longitudinal designs.
Copyright (c) 2026 Rahayu Mardikaningsih, Nur Vianti Lailatus Sifa https://creativecommons.org/licenses/by-sa/4.0
Implementasi Sistem Pembayaran Air Berbasis Aplikasi sebagai Solusi Penurunan Tunggakan Konsumen
This study aims to evaluate the effectiveness of implementing an application-based water payment system as a strategy to reduce consumer arrears. Payment delinquency remains a significant challenge in the management of water utility services, often driven by low payment discipline, limited access to transaction channels, and the inefficiencies of conventional manual systems. Employing a quantitative approach, this research utilizes comparative data collected before and after the implementation of the digital payment application, supported by statistical analysis to measure changes in consumer payment compliance. The findings indicate that the adoption of an application-based payment system has a substantial positive impact on reducing arrears, as reflected in increased payment timeliness and a decline in the number of delinquent consumers. Features such as ease of access, automated notifications, and transparent billing information are proven to enhance consumer compliance behavior. These results underscore that the digitalization of payment systems can serve as an effective solution for improving operational efficiency and supporting the sustainability of water utility services.
Copyright (c) 2026 Puja Dwi Ramadhani, Fajar Syaiful Akbar https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Sustainability Report Disclosure, GCG, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Profitabilitas
This stuidy analyzeis thei influieincei of Suistainability Reiport Disclosuirei (SRD), Good Corporatei Goveirnancei (GCG), and company sizei on firm valuiei, with profitability as a meidiating variablei, in food and beiveiragei suibseictor companieis listeid on thei Indoneisia Stock Eixchangei (IDX) duiring thei 2022–2024 peiriod. Data proceissing was peirformeid uising thei SEiM-PLS meithod with thei assistancei of SmartPLS 4.0 softwarei. Thei reiseiarch findings indicatei that SRD doeis not havei a significant impact on profitability, buit contribuiteis significantly positiveily to firm valuiei. Meianwhilei, GCG has a significant neigativei eiffeict on profitability and has no direict eiffeict on firm valuiei. Firm sizei also doeis not affeict profitability, buit has a significant neigativei eiffeict on firm valuiei. Fuirtheirmorei, profitability is provein to havei a positivei and significant eiffeict on firm valuiei and fuinctions as a meidiator in thei reilationship beitweiein GCG and firm valuiei. Howeiveir, profitability doeis not meidiatei thei reilationship beitweiein SRD and firm sizei on firm valuiei. Oveirall, thei reiseiarch reisuilts eimphasizei that profitability is thei main deiteirminant of firm valuiei, whilei SRD has a strongeir impact throuigh reipuitational aspeicts than throuigh improving financial peirformancei.
Copyright (c) 2026 Angelica Cristy Gloria, Slamet Riyadi https://creativecommons.org/licenses/by-sa/4.0
Desentralisasi Fiskal dan Ketimpangan Pendapatan
Income inequality remains a fundamental challenge in regional economic development after the implementation of regional autonomy. This study aims to analyze the effect of fiscal decentralization policies, as measured by the variables of Local Government Revenue (LGR) and the Balancing Fund, on income inequality in 14 regencies/cities in West Kalimantan Province. This study uses a descriptive quantitative approach with panel data for the period 2015–2024. The data analysis technique used is panel data regression with a natural logarithm model. The results of the study show that LGR has a positive and significant influence on income inequality, which indicates that increasing regional fiscal independence actually tends to widen income disparity. Conversely, the Balancing Fund is proven to have a negative and significant effect, confirming its effective role as a redistribution instrument in reducing interregional inequality. Simultaneously, both fiscal instruments have a significant impact on the Gini ratio.
Copyright (c) 2026 Steffi Kartika Satriya https://creativecommons.org/licenses/by-sa/4.0
Audit Lingkungan atas Kepatuhan K3, Manajemen Risiko, dan Kesehatan Lingkungan pada Puskesmas Tenggilis
This studyyaims tooevaluate environmental activities at the Tenggilis Community Health Center by assessing compliance with occupational health and safety, risk management, and environmental health aspects. The method used is descriptiveequalitative with dataacollection through questionnaires, observation,iinterviews, andddocumentation. The analysis was conducted through reduction, presentation, and conclusion drawing. The results of the study show that the Tenggilis Community Health Center has generally met the criteria in each aspect, buttthere are still someeshortcomings. Innthe OSH aspect, training needs to be scheduled immediately. In risk management, all policies need to beeupdated to include the name and signature of theenew head offthe CommunityyHealth Center. In the environmental health aspect, deficiencies were found relateddto the completeness offthe administration of technical approval for wastewater quality standards and permits for B3 waste storage and wastewater treatment plants, which must be resolved immediately.
Copyright (c) 2026 Syahna Shinta Yunari, Cholis Hidayati https://creativecommons.org/licenses/by-sa/4.0
Implementasi SAP Plant Maintenance dalam Strategi Predictive Maintenance untuk Efisiensi Biaya dan Optimalisasi Kinerja Aset
The implementation of predictive maintenance supported by SAP Plant Maintenance (SAP PM) at PT Xyz has proven to be effective in reducing machine downtime, lowering maintenance costs, and improving asset reliability. The integration of SAP PM with Industry 4.0 technologies such as IoT sensors, AI-based analytics, and real-time notification systems strengthens operational efficiency and ensures continuous performance. Empirical results show improvements in key performance indicators, including a 20-25% reduction in downtime, a 30% reduction in maintenance costs, an increase in asset availability to 97%, an MTBF extension of up to 511 hours, and an OEE rate of 92.1%. These findings highlight the strategic role of digital predictive maintenance in increasing competitiveness and supporting long-term sustainability in manufacturing operations.
Copyright (c) 2026 Ibra Agus Prayoga, Raden Johnny Hadi Raharjo https://creativecommons.org/licenses/by-sa/4.0
Perancangan Website Sissenrekang Sebagai Media Promosi dan Sistem Informasi Wisata Alam Kabupaten Enrekang
This study aims to develop the sissenrekang.com website as a promotional medium for tourism in Enrekang Regency. The development was carried out using the WordPress CMS with the Research and Development (R&D) research method and the Four-D model (Define, Design, Develop, Disseminate), starting from the needs analysis stage, design, sketching, to creating a digital mockup. The functional validation results obtained a score of 100%, indicating full system feasibility. Further evaluation through Functional Suitability Analysis, Guttman Scale, and System Usability Scale (SUS) resulted in a score of 81.375, indicating a high level of feasibility and comfort of use. This website is expected to provide benefits for managers, facilitate access to information for users, and contribute to supporting the promotion and development of tourism in Enrekang Regency.
Copyright (c) 2026 Rina Amelia, Muhammad Jamil, Valentino Aris https://creativecommons.org/licenses/by-sa/4.0
Perancangan Website untuk Meningkatkan Brand Awareness dan Penjualan
Taste.ki MSME, a café in Makassar, faces challenges from intense competition and an suboptimal digital marketing strategy, relying only on Instagram without a consistent content strategy. This study aims to design a website integrated with Instagram to strengthen Brand Awareness and increase sales. The research employed the Four-D method (Define, Design, Develop, Disseminate), and the website was designed using the Wordpress CMS. The results indicate that the website design was successfully implemented. The integration of the website with Instagram significantly improved Brand Awareness, evidenced by a Brand Recognition achievement of 88% and Brand Recall of 94%. Furthermore, this digital strategy positively impacted Taste.ki MSME's sales, showing an increase of 79.20%. This improvement confirms the crucial role of a website as an information hub and conversion channel in an MSME's digital marketing strategy to compete effectively in the digital era.
Copyright (c) 2026 Nurmalianti Zaid, Muhammad Jamil, Valentino Aris https://creativecommons.org/licenses/by-sa/4.0
Analisis Fundamental Mikro dan Struktur Modal terhadap Nilai Perusahaan Tekstil BEI Melalui Profitabilitas
The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.
Copyright (c) 2026 Nabilah Qurrotul ‘Aini, Maria Yovita R. Pandin https://creativecommons.org/licenses/by-sa/4.0
Dampak Suku Bunga, Inflasi dan Nilai Tukar Terhadap Return Obligasi Korporasi di Perbankan Indonesia
This study evaluates how macroeconomic variables such as interest rates, inflation, and exchange rates affect the returns on corporate bonds issued by the banking sector in Indonesia. Corporate bonds are an attractive investment alternative, but their performance is highly influenced by fluctuations in national economic conditions. This study uses secondary data obtained from company financial reports, macroeconomic data, and bond market information over a certain period. Multiple linear regression analysis is applied to assess the extent to which each factor affects bond returns. The analysis results indicate that increases in interest rates and inflation tend to reduce bond returns, while the effect of exchange rates is inconsistent and depends on the economic stability at the time. These findings can serve as important considerations for investors, financial analysts, and policymakers in managing risks and opportunities in the Indonesia banking bondmarket.
Copyright (c) 2026 Sirilia Sesilma Jinate Ruben, Elisabeth Lauboling, Maria Yovita R. Pandin https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Green Accounting , Enviromental Performance, dan Corporate Governance Terhadap Kualitas Laporan Keberlanjutan pada Perusahaan Manufaktur di Indonesia
This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.
Copyright (c) 2026 Arya Firman Arifin, Maria Yovita R. Pandin https://creativecommons.org/licenses/by-sa/4.0
Strategi Pemasaran Digital Melalui Media Sosial dalam Meningkatkan Loyalitas Konsumen UMKM
The development of information technology has transformed the way micro,small,and medium enterprises (MSMES) market their products and interact with consumers.social media now plays a crucial role as a primary tool in digital marketing strategies due to its ability to reach consumers widely, quickly, and interactively. This study aims to analyze how digital marketing strategies through social media can enhance consumer loyalityamong MSMES. This research employs a qualitative descriptive approach, collecting data through in-depth interviews, observation of social media activities, and documentation of several MSMEs in medan. The findings reveal that consistent implementation of digital marketing strategies through social media significantly improves consumer loyalty. The main factors influencing this improvement include engaging content quality, active interaction between sellers and customers, and the effective use of social media features such as paid advertisements and collaborations with local influencers. The study concludes that digital marketing strategies through social media not only boost sales but also strengthen long-term relationships between MSMEs and their customers. Therefore, optimizing social media utilization becomes a strategic step for MSMEs to remain competitive in the digital era.
Copyright (c) 2026 Leniman Zalukhu, Nelpina Hutagalung, Ika Widiya Pratiwi, Jasepto Roy Nainggolan, Adiwima Zebua https://creativecommons.org/licenses/by-sa/4.0
Alat Penilaian Integritas Organisasi dalam Kerangka Sistem Manajemen Integritas pada Organisasi Sektor Publik
Integrity is a fundamental value in realizing clean, transparent, and accountable public sector governance. Various integrity assessment instruments have been implemented in the public sector in Indonesia, such as the Integrity Assessment Survey (SPI) by the Corruption Eradication Commission (KPK), the Integrity Zone (ZI) by the Ministry of Administrative and Bureaucratic Reform (PANRB), and IntoSAINT developed by INTOSAI. However, all three still have limitations. This study aims to analyze the strengths and weaknesses of these three instruments and develop an alternative assessment tool, the Integrity Assessment Tool (IAT), which can be an alternative choice to the integrity assessment model in Indonesia. This study uses a qualitative descriptive approach through literature studies and analysis of integrity policy documents, with a theoretical foundation of the OECD Integrity Framework and the Anti-Bribery Management System (SNI ISO 37001). The results show that the Integrity Assessment Tool is able to assess organizational integrity comprehensively and objectively through four main dimensions: history, performance, potential, and perception. This approach integrates quantitative, qualitative, and psychometric aspects to produce a more accurate and sustainable picture of the integrity position of public sector organizations. Theoretically, this research enriches the study of public sector integrity management, while practically, it provides guidance for government agencies in building a measurable, systematic, and sustainable integrity evaluation system as a basis for establishing a national model for integrity assessment.
Copyright (c) 2026 Nur Irfan Dwi Nugroho, Vivi Oktari https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Harga dan Kualitas Produk Terhadap Minat Beli Konsumen pada UMKM Pajak MMTC
This study was conducted to examine the extent to which product price and quality influence consumer interest in purchasing MMTC Tax. These two elements are believed to be the main considerations in the purchase decision-making process. This research applied a quantitative method using a survey technique, in which data was collected through the distribution of questionnaires to MMTC Tax service users. The data analysis technique used was multiple linear regression to measure the effect of each independent variable on the dependent variable. The findings show that both price and product quality have a positive and significant impact on purchasing interest. Together, these two factors were found to significantly influence consumers' willingness to make a purchase. Based on these results, it can be concluded that competitive pricing and superior product quality can drive an increase in the purchasing interest of MMTC Tax consumers.
Copyright (c) 2026 Herman zendrato, Muhammad Rizki Tanjung, Aperlina J hulu, Lulu R Hutagaol, Adiwima zebua https://creativecommons.org/licenses/by-sa/4.0
Analisis Kinerja Keuangan UMKM Makanan dan Minuman dalam Naungan Rumah BUMN Rembang
The financial performance of MSMEs is the result of a business's success in sustaining itself thru financial management. This research aims to provide information on the impact of financial literacy, payment gateways, and financial inclusion on the financial performance of MSMEs. This investigative activity involves two types of variables: independent variables consisting of financial literacy, payment gateways, and financial inclusion, while the financial performance of MSMEs is the dependent variable. Food and beverage MSMEs under the auspices of Rumah BUMN are the study population, totaling 337. The method for determining the sample size was determined using Slovin's formula, and sampling was conducted using specific criteria, resulting in a sample size of 77 respondents. The data analysis technique involves multiple linear regression analysis. This research activity found that each of the variables used, namely financial literacy, payment gateway, and financial inclusion, has a significant positive impact on the financial performance of MSMEs. The coefficient of determination shows that 91.3% of the variables of financial literacy, payment gateway, and financial inclusion are able to explain the financial performance variable of MSMEs.
Copyright (c) 2026 Muhammad Nur Kholis, Agustina Widodo https://creativecommons.org/licenses/by-sa/4.0
Evaluasi Penerapan Akuntansi Manajemen Lingkungan dalam Pengelolaan Program Kerja pada Dinas Lingkungan Hidup Kabupaten Bangkalan
This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.
Copyright (c) 2026 Ruri Istia Damayanti, Titiek Rachmawati https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Profitabilitas Audit Report Lag : Moderasi Komite Audit Pada Perusahaan Subsektor Makanan Dan Minuman
Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions
Copyright (c) 2026 Kurnia Illa Allodya Dinara, J.B. Amiranto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Celebrity Endorser, Customer Review, dan Harga Terhadap Minat Pembelian Produk Scarlett Whitening di E-Commerce
This research investigates how celebrity endorsements, customer reviews, and pricing affect consumers’ intention to purchase Scarlett Whitening products. Amid intense competition in the skincare industry, firms are required to focus not only on product features but also on psychological and perceptual aspects that influence consumer behavior. Celebrity endorsers contribute to strengthening brand trust, customer reviews offer insight based on user experiences, while price reflects consumers’ perceived value of the product. This study adopts a quantitative explanatory design, with data obtained from 204 respondents through structured questionnaires using a five-point Likert scale. The collected data were analyzed using multiple linear regression with SPSS version 26. The findings indicate that celebrity endorsers, customer reviews, and price have both simultaneous and individual positive and significant impacts on purchase intention. An adjusted R-square value of 0.274 suggests that these variables account for 27.4% of the variation in consumers’ purchase intention. Overall, the results highlight that appropriate endorsements, trustworthy reviews, and competitive pricing collectively enhance consumers’ intention to purchase Scarlett Whitening products
Copyright (c) 2026 Jessica, Asron Saputra https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kualitas Produk, Brand Image, dan Promosi Terhadap Keputusan Pembelian Produk Nivea di Kota Batam
This study aims to analyze the influence of product quality, brand image, and promotion on purchasing decisions for Nivea products in Batam City. The population in this study were consumers who use Nivea products in the Lubuk Baja District area with an unknown population size. The sampling technique used the Jacob Cohen formula, resulting in a sample size of 204 respondents using a purposive sampling method. The research data were analyzed using multiple linear regression methods supported by data quality testing, classical assumption tests, influence tests, and hypothesis tests. The results of the regression analysis showed that product quality had a 31.5% influence on purchasing decisions, brand image had a 62.7% influence, and promotion had a 27.4% influence on purchasing decisions. Furthermore, the results of the coefficient of determination test showed that the variables of product quality, brand image, and promotion were able to explain 83.2% of the variation in purchasing decisions. In addition, the results of the T test and F test proved that the three independent variables had a positive and significant influence, both partially and simultaneously, on purchasing decisions for Nivea products in Batam City.
Copyright (c) 2026 Amelia, Asron Saputra https://creativecommons.org/licenses/by-sa/4.0