CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis : ISSN : 2962-3596 (cetak), ISSN : 2962-4797 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Februari, Mei, Agustus dan November). Jurnal ini terakreditasi SINTA 5 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 156/C/C3/KPT/2026 tanggal 7 April 2026, tentang Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode 2 Tahun 2025), dimulai dari Volume 3 Nomor 2 Tahun 2023 sampai Volume 8 Nomor 1 Tahun 2028. Terindeks oleh : Mitra Jurnal :
Pengaruh Kemudahan Transaksi, Keamanan Transaksi, dan Kepercayaan terhadap Minat Penggunaan QRIS di Kabupaten Tasikmalaya
This study aims to analyze the influence of transaction convenience, transaction security, and trust on the intention to use the Quick Response Code Indonesian Standard (QRIS) in Tasikmalaya Regency. This research employed a quantitative method with descriptive and verificative approaches. Primary data were collected through questionnaires distributed to 120 respondents selected using purposive sampling. Data were analyzed using SPSS version 25 through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results indicate that all research instruments are valid and reliable. Transaction convenience has a positive and significant effect on the intention to use QRIS. Transaction security also has a positive and significant effect on the intention to use QRIS. Trust has a positive and significant effect and is the most influential variable among the three independent variables. Simultaneously, transaction convenience, transaction security, and trust significantly affect the intention to use QRIS. The coefficient of determination shows that these variables explain 66.3% of the variation in QRIS usage intention, while the remaining 33.7% is influenced by other factors. These findings suggest that improving convenience, security, and trust can increase public interest in using QRIS.
Copyright (c) 2026 Wafa Nur Fitri, Aldy Agustian https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kepercayaan, Kemudahan Penggunaan, dan Program Promosi Cashback dalam Penggunaan QRIS terhadap Pengelolaan Keuangan Pribadi Generasi Z di Kabupaten Tasikmalaya
The rapid growth of QRIS transactions (148.54% in 2025) among Generation Z contrasts with poor personal financial management, especially in poor regions like Tasikmalaya Regency (poverty rate 10.15%). This study aims to analyze the effect of trust, perceived ease of use, and cashback promotion programs on personal financial management of Generation Z in Tasikmalaya Regency. A quantitative causal-associative approach was used with 120 respondents selected by purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results show that trust, ease of use, and cashback simultaneously and partially have a positive and significant effect on personal financial management. Ease of use gives the highest contribution (β=0.338), followed by cashback (β=0.230) and trust (β=0.219). The adjusted R-squared is 0.428, meaning 42.8% of the variance in personal financial management is explained by the three variables. This study extends the Technology Acceptance Model (TAM) by linking adoption factors to long-term financial behavior in a low-income rural context and provides implications for financial literacy policy development
Copyright (c) 2026 Via Apriani, Aldy Agustian https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kemantapan Jalan, PDRB Per Kapita, dan TPT terhadap Indeks Pembangunan Manusia pada Kabupaten/Kota di Kalimantan Tahun 2018–2023
This study aims to analyze the influence of road soundness, GRDP per capita, and the Open Unemployment Rate on the Human Development Index (HDI) across 28 regencies/cities in East Kalimantan, North Kalimantan, and South Kalimantan provinces during 2018–2023. A quantitative approach with panel data regression was applied to secondary data obtained from Statistics Indonesia (BPS), yielding 168 observations. Model selection through the Chow and Hausman tests established the Fixed Effect Model (FEM) as the best estimator, processed using EViews 12. The results show that road soundness has a positive but insignificant effect on HDI, GRDP per capita has a positive and significant effect, while the Open Unemployment Rate has a negative and significant effect at the 90% confidence level. The post-Covid-19 dummy variable is positive and significant, and all independent variables simultaneously affect HDI significantly. These findings confirm that improving human development in extractive-based regions cannot rely solely on the availability of road infrastructure, but requires equitable economic growth and a reduction in unemployment. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh kemantapan jalan, PDRB per kapita, dan Tingkat Pengangguran Terbuka (TPT) terhadap Indeks Pembangunan Manusia (IPM) pada 28 kabupaten/kota di Provinsi Kalimantan Timur, Kalimantan Utara, dan Kalimantan Selatan selama periode 2018–2023. Penelitian menggunakan pendekatan kuantitatif dengan metode regresi data panel berbasis data sekunder yang bersumber dari Badan Pusat Statistik (BPS) sehingga diperoleh 168 observasi. Pemilihan model dilakukan melalui Uji Chow dan Uji Hausman yang menetapkan Fixed Effect Model (FEM) sebagai model estimasi terbaik, dengan pengolahan menggunakan software EViews 12. Hasil penelitian menunjukkan bahwa kemantapan jalan berpengaruh positif tetapi tidak signifikan terhadap IPM, PDRB per kapita berpengaruh positif dan signifikan terhadap IPM, sedangkan TPT berpengaruh negatif dan signifikan pada tingkat kepercayaan 90%. Variabel dummy post Covid-19 berpengaruh positif dan signifikan, dan secara simultan seluruh variabel independen berpengaruh signifikan terhadap IPM. Temuan ini menegaskan bahwa peningkatan kualitas pembangunan manusia di wilayah berbasis sektor ekstraktif tidak cukup hanya ditopang oleh ketersediaan infrastruktur jalan, melainkan memerlukan pertumbuhan ekonomi yang merata serta penurunan tingkat pengangguran.
Copyright (c) 2026 Saskia Geofani Sitorus, Dedy Yuliawan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Country of Origin (COO) terhadap Loyalitas Generasi Z di Malang melalui Kepuasan Pelanggan pada Platform Shopee
This study aims to analyze the effect of Country of Origin (COO) on the consumer loyalty of Generation Z in Malang through customer satisfaction on the Shopee platform. The changing digital trade landscape causes consumer loyalty, particularly among Generation Z, to be fluctuating, so that a platform’s popularity does not always guarantee long-term loyalty. This study used an associative quantitative approach with a sample of 100 Generation Z respondents who use Shopee and have purchased cross-border products, determined through purposive sampling. Data were collected through a questionnaire using a five-point Likert scale and analyzed using linear regression analysis and the Sobel Test with SPSS version 27. The results show that Country of Origin (COO) has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on consumer loyalty, while Country of Origin (COO) does not significantly affect consumer loyalty directly. Customer satisfaction is not yet able to significantly mediate the effect of Country of Origin (COO) on consumer loyalty. These findings indicate that Country of Origin (COO) plays a greater role in increasing customer satisfaction than in directly forming consumer loyalty.
Copyright (c) 2026 Akmal Riady, Putri Gina Kusuma, Lidya Almah Liana, Nabila Aulia Annisa, Muhammad Al Gibran https://creativecommons.org/licenses/by-sa/4.0
Peran Ruang Terbuka Hijau sebagai Nature Based Solution dalam Mendukung Strategi Dekarbonisasi dan Keberlanjutan Organisasi
This study aims to analyze the role of Green Open Space (GOS) as Nature-Based Solutions (NbS) in supporting organizational decarbonization strategies and sustainability. The method used is a Systematic Literature Review (SLR) with a qualitative approach, involving the examination of various scientific journals, international organizational reports, and relevant regulations covering the period 2016–2025. This review was conducted to obtain a more comprehensive understanding of the contribution of GOS in emission reduction and the strengthening of sustainability practices. The findings show that GOS contributes to carbon sequestration, improved air quality, microclimate regulation, rainwater management, and biodiversity conservation within organizational environments. The carbon absorption capacity of GOS is recorded at 140,920 tons of CO₂ per year, or approximately 20.65% of the organization’s total fuel emissions of 682,338 tons of CO₂ per year. Although it is not yet able to offset all organizational emissions, GOS plays a strategic role as a supporting instrument for decarbonization and the implementation of Environmental, Social, and Governance (ESG) principles. Therefore, GOS management needs to be integrated with energy efficiency strategies and organizational sustainability efforts to ensure that both ecological and operational benefits can be optimally achieved.
Copyright (c) 2026 Aisha Putri Khoirunisa, Ardi Santoso, Bernard Hasibuan https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kinerja Keuangan, Keberagaman Gender, dan Environmental, Social, and Governance (ESG) terhadap Nilai Perusahaan
One of the places to invest is the capital market, which is facilitated by the Indonesia Stock Exchange (IDX) through various stock indices, one of which is the LQ45 index. The LQ45 Index contains 45 company stocks with high liquidity and good financial fundamentals. In recent years, the movement of the LQ45 index has shown a sharper decline compared to the JCI, leading to a decline in the value of companies listed in the LQ45 index. The factors that affect firm value are financial factors, including ROA, EPS, and firm size, as well as non-financial factors, namely gender diversity and the company’s ESG value. This study aims to determine the influence of ROA, EPS, firm size, gender diversity, and ESG disclosure on firm value in companies listed in the LQ45 stock index for the 2021–2024 period. The data used is secondary data. Sampling was carried out using the purposive sampling technique and twenty-seven company samples were obtained. The data analysis method used is panel data regression analysis. The study’s results indicate that ROA and gender diversity each have a positive and statistically significant partial effect on firm value, whereas firm size, EPS, and ESG disclosure each do not have a statistically significant partial effect on firm value. These findings can serve as a reference for investors in managing their investments and for policymakers in formulating policies to enhance firm value.
Copyright (c) 2026 Ilham Apta Triswanda, Zaenal Abidin https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Kinerja Karyawan LAZIS Jateng Sragen dalam Mewujudkan SDGs 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi)
This research aims to examine the performance of employees at LAZIS Jateng Sragen, one of the philanthropic institutions in Indonesia, in supporting the achievement of the Sustainable Development Goals (SDGs), particularly Goal 8 on Decent Work and Economic Growth. This study employs a qualitative approach using a case study method. Primary and secondary data were collected through observation, in-depth interviews, and documentation. The findings indicate that the performance of employees at LAZIS Jateng Sragen is generally good and contributes positively to the institution's organizational objectives. Operational activities have been optimized through collaboration with various stakeholders and the implementation of digital technologies, enabling employees to perform their duties more effectively and efficiently. Furthermore, employee performance is supported by continuous training programs, performance-based incentives, motivation, and a conducive work environment that encourages professionalism and productivity. These strategies have strengthened employee commitment and improved service quality in managing philanthropic programs. The study concludes that optimizing human resource management and digital transformation plays an important role in improving employee performance and supporting the realization of Sustainable Development Goals within philanthropic organizations.
Copyright (c) 2026 Arifta Aulia, Ning Karnawijaya https://creativecommons.org/licenses/by-sa/4.0
Analisis Pola Candlestick dalam Memprediksi Tren Saham pada Perusahaan Non-Bank Financial Institutions (NBFIs) Terdaftar di Indeks LQ45 Periode 2019–2025
This study aims to analyze the use of Candlestick patterns as a tool for predicting stock price trends in Non-Bank Financial Institutions (NBFIs) companies listed on the LQ45 Index for the 2019 - 2025 period, and to evaluate their effectiveness and role in investment decision-making amid market volatility. This study uses a descriptive quantitative approach to eight issuers from four sectors, namely Industrials, Consumer Non-Cyclicals, Healthcare, and Telecommunications, with secondary data in the form of daily Open, high, low, and Close (OHLC) prices from Investing.com. The analysis was conducted using descriptive statistics and mode to identify the most dominant Bullish Reversal and Bearish Reversal Candlestick patterns. The results found 348 Bullish Reversal patterns and 429 Bearish Reversal patterns, with Bullish Harami, Bullish Engulfing, and Morning Star as the most frequent Bullish patterns, and Evening Star as the most dominant Bearish pattern. All issuers showed a dominance of Bearish Reversal patterns, indicating stronger selling pressure during the study period due to the Covid-19 pandemic, rising global interest rates, and economic slowdown. These findings confirm that Candlestick patterns remain relevant as a technical analysis tool for detecting potential reversals of stock trends in the Indonesian capital market, especially when combined with other technical indicators.
Copyright (c) 2026 Fadila Al Zahara, Kussuyatmono Bagus Wardianto, M Iqbal Harori https://creativecommons.org/licenses/by-sa/4.0
Kompetensi ASN Pasca Penyederhanaan Birokrasi dan Dampaknya Terhadap Produktivitas Kerja di Pemerintah Kabupaten Ciamis
Bureaucratic simplification through the transfer of structural positions to functional positions is one of Indonesia key public sector reform agendas. This policy fundamentally demands a shift in civil servant competencies, from managerial to technical-functional expertise. This study aims to analyze the competencies of civil servants (ASN) following bureaucratic simplification, identify the challenges encountered, and formulate strategic solutions to address those challenges within the Government of Ciamis Regency. A qualitative approach with a phenomenological design was employed. Data were collected through in-depth interviews, observation, and document analysis involving 5 informants selected via purposive sampling. Data analysis followed the Miles, interactive model, with source and technique triangulation applied to ensure data validity. The findings indicate that: (1) ASN competencies post-bureaucratic simplification are generally sufficient to sustain organizational productivity, as evidenced by an average performance achievement of 115.65% (LKIP Ciamis Regency, 2023); (2) key challenges include insufficient understanding of functional role responsibilities and low proactivity in attending training and competency assessments; and (3) recommended solutions include intensive socialization, structured functional technical training, and career development support for functional positions. The success of bureaucratic simplification requires a systematic and sustained competency development strategy for civil servants, beyond merely implementing position equivalency mechanisms.
Copyright (c) 2026 Devin Gusnanda, Ading Rahman Sukmara, Ferey Herman https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kreativitas dan Inovasi Terhadap Pengembangan Usaha
This research is motivated by the importance of strengthening the competitiveness of Micro, Small, and Medium Enterprises (MSMEs), where entrepreneurs in the field still frequently face limitations in systematic business management. This study aims to determine the effect of creativity and innovation on the business development of MSMEs in Brebes District. The research utilizes a quantitative approach with a survey method. The research sample consists of 394 MSME actors selected as respondents, with the dominant profile being high school/vocational school graduates. The data analysis techniques applied are multiple linear regression analysis, partial t-test, and simultaneous F-test. The results show that creativity has a positive and significant effect on business development with a calculated t-value of 6.768, and innovation also exerts a positive and significant effect on business development with a calculated t-value of 7.466. The regression analysis yields the equation Y = 5.486 + 0.255 X1 + 0.440 X2, indicating that any constant increase of one unit in the creativity and innovation variables will be followed by a linear increase in the business development value. Through simultaneous testing, an F-value of 72.665 confirms the significance of the model. Consequently, it can be concluded that creativity and innovation, both partially and simultaneously, have a positive and significant effect on the business development of MSMEs in Brebes District.
Copyright (c) 2026 Bagus Setiadi, Dumadi Dumadi, Slamet Bambang Riono, Muhammad Syaifulloh https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Fitur Social Commerce terhadap Keputusan Pembelian Konsumen Startupreneur Menggunakan Model SOR
The rapid growth of e-commerce has encouraged businesses to leverage social commerce features to enhance consumers' purchase decisions, particularly on the Shopee platform. However, consumers continue to experience hesitation when purchasing products online due to information limitations and low trust in the products offered. This study aims to examine the influence of social commerce features, including interactivity, social presence, and user-generated content, on consumers' purchase decisions in a startup hiking footwear store by adopting the Stimulus–Organism–Response (SOR) framework. A quantitative research approach was employed, with data collected through a questionnaire distributed to 111 respondents who had previously purchased hiking shoes via the Shopee platform. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that interactivity and user-generated content positively influence consumer trust, with path coefficients of 0.339 and 0.358, respectively, whereas social presence exhibits only a weak effect (β = 0.058). Furthermore, consumer trust has a significant positive effect on consumer attitude (β = 0.704), and consumer attitude positively influences purchase decisions (β = 0.562). The coefficient of determination (R² = 0.316) indicates that the proposed model explains 31.6% of the variance in consumers' purchase decisions. These findings demonstrate that social commerce features contribute to improving purchase decisions by fostering consumer trust and shaping favorable consumer attitudes, thereby supporting the applicability of the Stimulus–Organism–Response (SOR) framework in the context of social commerce.
Copyright (c) 2026 Nuke Puji Lestari Santoso, Untung Rahardja, Maulana Faqih Farail, Fitra Putri Oganda, Adam Faturahman https://creativecommons.org/licenses/by-sa/4.0
Analisis Penerimaan Pajak Hotel, PBB-P2, dan BPHTB terhadap Pendapatan Asli Daerah Kabupaten Buleleng
This study aims to analyze the growth rate, effectiveness, and contribution of Hotel Tax, Land and Building Tax (PBB P2), and Land and Building Acquisition Duty (BPHTB) revenues to the Local Own-Source Revenue (PAD) of Buleleng Regency during the 2020–2024 period. The study is motivated by fluctuations in Buleleng's PAD, which recorded its lowest realization of 88.54 percent in 2024. A quantitative descriptive approach was employed using secondary data obtained from the Regional Finance and Revenue Management Agency (BPKPD) of Buleleng Regency, with purposive sampling covering five years of observation. The analysis applied three approaches: growth rate, effectiveness, and contribution. The results show that Hotel Tax recorded an average growth rate of 46.78 percent (high), effectiveness of 102.36 percent (very effective), and a contribution of only 5.98 percent (very poor). PBB P2 showed a growth rate of -5.12 percent (very low), effectiveness of 101.12 percent (very effective), and a contribution of 5.86 percent (very poor). BPHTB recorded a growth rate of 13.70 percent (low), effectiveness of 111.05 percent (very effective), and the largest contribution among the three taxes at 13.04 percent (poor). Overall, although all three taxes are highly effective, their contribution to PAD remains low, indicating the need to optimize regional tax management in Buleleng Regency.
Copyright (c) 2026 Ni Kadek Deni Prihatini Rahayu, Made Arie Wahyuni, I Nyoman Putra Yasa https://creativecommons.org/licenses/by-sa/4.0
Implementasi Storytelling Marketing dalam Membangun Brand Identity pada Startupreneur Clothing Lokal
The rapid growth of social media has driven a shift in digital marketing strategies from conventional methods to narrative-based marketing. One highly relevant approach is storytelling marketing, a technique used to convey brand values and character to build emotional engagement with consumers in the digital era. This study aims to analyze the implementation of storytelling marketing in building brand identity by utilizing the AISAS model (Attention, Interest, Search, Action, Share) as a mediating variable. A quantitative approach was employed using a survey method. Data collection was conducted online via a Likert-scale questionnaire distributed to social media users who had interacted with the digital marketing content of Flanc, a local clothing brand. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that storytelling marketing has a positive and significant impact on the sequential digital consumer behavior from Attention, Interest, Search, to Action. A crucial finding reveals that Share activity is not significantly influenced by Action; however, Share is proven to be a strong predictor in strengthening brand identity. The practical implications of this study recommend local clothing brand management to evaluate their digital engagement strategies to encourage consumers to voluntarily amplify content for long-term brand identity reinforcement.
Copyright (c) 2026 Richard Andre Sunarjo, Adam Faturahman, Muhammad Faris Ariq https://creativecommons.org/licenses/by-sa/4.0
Analisis Employee Engagement dan Budaya Organisasi terhadap Kinerja Karyawan di Holiday Inn Resort Baruna Bali
Penelitian ini dimotivasi oleh penurunan tingkat keterlibatan karyawan di Holiday Inn Resort Baruna Bali selama periode 2023–2025, khususnya pada dimensi kinerja, yang mengindikasikan masalah terkait keterlibatan karyawan dan budaya organisasi yang dapat mempengaruhi kinerja karyawan. Studi ini bertujuan untuk menganalisis pengaruh keterlibatan karyawan dan budaya organisasi terhadap kinerja karyawan, baik secara parsial maupun simultan, untuk mengukur kontribusi masing-masing variabel, dan untuk merumuskan upaya peningkatan kinerja karyawan. Studi ini menggunakan pendekatan kuantitatif dengan data yang dikumpulkan melalui kuesioner yang dibagikan kepada 87 responden. Data dianalisis menggunakan regresi linier berganda, uji-t, dan uji-F. Hasil penelitian menunjukkan bahwa keterlibatan karyawan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, budaya organisasi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, dan kedua variabel tersebut secara simultan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Kontribusi keterlibatan karyawan terhadap kinerja karyawan adalah 36,4%, sedangkan budaya organisasi berkontribusi 51,3%, menjadikan budaya organisasi sebagai variabel yang paling dominan. Oleh karena itu, penguatan budaya organisasi dan peningkatan keterlibatan karyawan harus dilakukan secara berkelanjutan untuk meningkatkan kinerja karyawan.
Copyright (c) 2026 Ni Putu Eni Purwitasari, I Made Widiantara, Putu Sandra Putri Astariani https://creativecommons.org/licenses/by-sa/4.0
Model Pelatihan Karyawan Multikultur Berbasis Kolaboratif dalam Rangka Efektivitas Komunikasi di Klinik Harita Nickel Obi Sektor Pertambangan Nickel Halmahera Selatan
This study aims to design a collaborative training model for multicultural employees in order to improve communication effectiveness at Klinik Harita Nickel Obi. The study is based on the condition of a workplace characterized by cultural, linguistic, and communication diversity, which gives rise to several barriers such as misunderstandings, different interpretations of messages, and less effective coordination among employees. To address this issue, the study employed a qualitative descriptive approach through observation, interviews, and document analysis. The findings indicate that communication among multicultural employees has not yet been fully effective because differences still exist in how messages are delivered and received. The study also reveals that employees need communication training that is not limited to theoretical understanding, but also provides opportunities for active participation, discussion, simulation, and shared reflection. Based on these findings, the study develops a collaborative training model using the IPOO (Input, Process, Output, and Outcome) approach, systematically designed according to the communication needs of a multicultural workplace. The model is expected to serve as a foundation for developing more structured, applicable, and relevant training to enhance communication effectiveness among employees.
Copyright (c) 2026 Putri Gading Cempaka, H. A. Rohendi, Achmad Dheni Suwardhani https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Tingkat Pendapatan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua
This study aims to examine the influence of taxpayer awareness, service quality, and income level on two-wheeled motor vehicle tax compliance. This study employed a quantitative method using primary data collected through questionnaires. The population comprised all two-wheeled motor vehicle taxpayers registered at the Balaraja SAMSAT Office, Tangerang Regency. The sampling technique used purposive sampling, resulting in a sample of 100 respondents who met the research criteria. Data were analyzed using SPSS version 27 through descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis. The results show that taxpayer awareness, service quality, and income level simultaneously influence two-wheeled motor vehicle tax compliance. Partially, taxpayer awareness has no effect on two-wheeled motor vehicle tax compliance, service quality has no effect on two-wheeled motor vehicle tax compliance, while income level has a significant effect on two-wheeled motor vehicle tax compliance. These findings imply that increasing tax compliance requires a comprehensive approach that considers awareness, service, and the economic capacity of taxpayers together.
Copyright (c) 2026 Yunita Putri Wardani, Juli Ismanto https://creativecommons.org/licenses/by-sa/4.0
Analisis Sentimen Electronic Word-of-mouth TikTok pada Bisnis Jasa Photobox untuk Mendukung Strategi Pemasaran Digital
The self-photo (photobox) business in Indonesia has grown rapidly as a digital-era experience service, propelled largely by user-generated content (UGC) that acts as electronic word-of-mouth (eWOM) on TikTok. For small businesses, the public opinion embedded in these comments is a valuable yet underused marketing asset. This study analyses consumer sentiment toward photobox services and positions the analysis as a social-media-analytics tool to support digital marketing decisions. A machine-learning approach was applied to 1.086 labelled Indonesian TikTok comments grouped into positive, neutral, and negative classes. Comments were represented with TF-IDF features and classified using Naive Bayes, Logistic Regression, Random Forest, and Support Vector Machine, evaluated through five-fold stratified cross-validation, with SMOTE and SMOTE with Tomek Links applied to handle class imbalance. The results show that the eWOM is overwhelmingly positive (64,0%) and that most comments are extremely short. The best accuracy reached about 63,2%, but every model struggled with the neutral and negative classes; Logistic Regression with SMOTE detected negative opinion best. Read through the Elaboration Likelihood Model, the brevity of the comments reflects low-effort, peripheral-route reactions common on short-video platforms. Managerially, the strong positive buzz signals healthy brand momentum, yet the scarcity of substantive feedback means business owners must combine sentiment analytics with other listening channels to obtain actionable insight.
Copyright (c) 2026 Kelvin Siahaan , Muhamad Yusup, Tuti Nurhaeni, Nuke Puji Lestari Santoso https://creativecommons.org/licenses/by-sa/4.0
Pengaruh User Interface (UI) dan User Experience (UX) pada Aplikasi GrabFood terhadap Keputusan Pembelian
This study aims to analyze the influence of User Interface (UI) and User Experience (UX) on purchasing decisions among GrabFood app users in Kudus Regency. The research is motivated by the intensifying competition in online food delivery services, which compels providers to go beyond merely offering promotions and competitive pricing; they must also deliver an intuitive app interface and a seamless user experience. A quantitative approach was employed, involving 130 respondents selected via purposive sampling specifically GrabFood users residing in Kudus Regency who were at least 18 years old and had completed a minimum of two transactions within the past month. Data analysis was conducted using SmartPLS, encompassing outer model testing, inner model testing, and hypothesis testing. The results indicate that all indicators met the established validity and reliability criteria. Hypothesis testing demonstrated that User Interface has a positive and significant effect, with a path coefficient of 0.232, while User Experience also exerts a positive influence, with a coefficient of 0.660. These findings reveal that User Experience plays a more dominant role than User Interface in driving purchasing decisions on the GrabFood app. Furthermore, the two variables collectively explain 72.2% of the variance in purchasing decisions, with the remaining 27.8% attributed to factors outside the scope of this research model.
Copyright (c) 2026 Nada Nuha Al Madani, Fifi Endah Irawati, Darsin Darsin https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Self Leadership dan Lingkungan Kerja terhadap Kesiapan Generasi Z menjadi Pemimpin di Masa Depan di Kabupaten Tasikmalaya
This study aims to determine how the work environment and self-leadership impact Generation Z's readiness to become future leaders in Tasikmalaya Regency. This study uses a quantitative approach with descriptive and verification approaches. For the study, 90 members of Generation Z were selected through purposive sampling methods. Validity tests, reliability tests, classical assumptions, multiple linear regression analysis, coefficient of determination, t-tests, and f-tests were used to analyze the data using IBM SPSS statistics. The study shows that self-leadership has a positive and significant impact on Gen Z's readiness to become future leaders. The work environment has a positive but insignificant impact on Gen Z's readiness to become future leaders. These two variables may be responsible for 38.7% of the variation in leadership readiness, according to the coefficient of determination (R2) of 0.387. 61.3% of the variable is influenced by additional components not discussed in this study. This study found that improving Generation Z's leadership skills is an important part of preparing them.
Copyright (c) 2026 Sinta Khoerunnisa, Aditia Abdurachman https://creativecommons.org/licenses/by-sa/4.0
Pengaruh CR dan DER terhadap ROA pada Perusahaan Subsektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2019-2025
Pharmaceutical companies are engaged in the development and distribution of medicines, primarily within the healthcare sector. Financial performance serves as a key indicator of a company's ability to survive, grow, and develop efficiently. One of the most commonly used performance metrics is Return on Assets (ROA). This study aims to determine whether the Current Ratio (CR) and Debt-to-Equity Ratio (DER) have a significant influence—both individually and simultaneously—on Return on Assets (ROA). A quantitative method with a causal-associative approach was employed using secondary data. Purposive sampling was used to select a sample of six companies. Panel data regression analysis was utilized, with the optimal model determined through Chow and Hausman tests, followed by classical assumption testing and hypothesis testing. The results indicate that the Current Ratio (CR) does not have a significant effect on ROA. The Debt-to-Equity Ratio (DER) has a significant negative effect on ROA, while the Current Ratio (CR) and Debt-to-Equity Ratio (DER) simultaneously exert a significant influence on Return on Assets (ROA). These findings demonstrate that the Debt-to-Equity Ratio (DER) plays a more dominant role in influencing and contributing to the Return on Assets (ROA) value compared to the Current Ratio (CR).
Copyright (c) 2026 Isti Haryanti, Muhammad Suparmoko, Ende Ende https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pengalaman Usaha, Motivasi, dan Kreativitas Terhadap Kinerja Usaha UMKM Kelontong Sembako di Kota Bekasi
This study aims to analyze the influence of business experience, motivation, and creativity on the business performance of small and medium-sized grocery stores in Bekasi City, both partially and simultaneously. The study employs a quantitative approach with a descriptive-explanatory design. The sample consisted of 120 MSME owners selected using purposive and accidental sampling techniques. Data were collected through a questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics 27. The results indicate that business experience and creativity have a positive and significant effect on business performance, whereas motivation does not have a significant effect. Collectively, business experience, motivation, and creativity have a significant effect on business performance, explaining 35.3% of the variation in business performance. These findings indicate that increasing business experience and creativity are key factors in improving the performance of grocery MSMEs in Bekasi City. Therefore, MSME owners need to continue developing their experience, knowledge, and creativity to enhance their competitiveness and maintain business performance amid intense business competition.
Copyright (c) 2026 Rayi Fatimah Zahra, Indra Muis https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Financial Stability Terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi
Earnings management practices triggered by financial instability can damage the quality of financial report information and reduce investor confidence. This phenomenon is a serious concern, especially within Indonesian food and beverage sector firms, which were squeezed by post-pandemic economic challenges and changes in fiscal policy. The objective of this study is to investigate the impact of financial stability on earnings management practice, while considering corporate governance (proxied by the audit committee, managerial ownership, and independent commissioners) as a moderating variable. This research employs quantitative approach with secondary data types. The research population consist of food and beverage companies registered on the Indonesia Stock Exchange within the timeframe of 2022-2025. By employing a purposive sampling method, a total final sample of 72 observations was obtained after outlier testing. The analysis of data was carried out through simple linear regression and moderated analisis. Result reveal that financial stability has a negative and significant influence on earning management, which means that an increase in financial stability is followed by a decrease in earnings management practices. In testing the moderating variable, the audit committee is proven to be able to moderate by weakening the effect of financial stability on earnings management. Conversely, managerial ownership and independent commissioners were found unable to effectively moderate the relationship in accordance with agency theory expectations. The implication of this study emphasizes the importance of strengthening internal oversight functions, particularly the audit committee, in suppressing opportunistic management actions when companies face financial stability pressures.
Copyright (c) 2026 Widi Nurfitriah, Dede Riswandi https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Kinerja Divisi Keuangan dan Pajak melalui Digitalisasi Bisnis pada Perusahaan Manufaktur
Digital transformation has reshaped the finance function of manufacturing companies, yet holistic studies of its implementation within a single finance division in Indonesia remain limited. This study analyzes business digitalization in the financial administration process of the Finance Accounting and Tax (FAT) Division of a thermoplastic compounding manufacturer in Indonesia. Using a qualitative case study supported by internal quantitative data, information was collected through semi-structured interviews with four informants, direct observation, and document analysis. The study compares a manual baseline period up to 2023, reconstructed from internal archives, with a digital period in 2025 based on system logs, while field data were collected from March to May 2026. Findings show that integrating Accurate Desktop, Coretax, and bank cash management services reduced processing time by an average of approximately 79% across six core processes (65%–89%) and decreased monthly recording errors by approximately 90%. Digitalization also strengthened internal control through clearer segregation of duties and automatic audit trails, reducing payment manipulation risks. However, non-standard tax withholding, adjustment journals, poor-quality vendor documents, and dependence on third-party infrastructure still require manual intervention. As a single-case study, the findings describe one context and do not establish causation. The study concludes that digitalization success depends on technology, human readiness, and management commitment.
Copyright (c) 2026 Afif Sulthon Fauzi, Tuti Nurhaeni, Nuke Puji Lestari Santoso https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Efektivitas Program Magang terhadap Kompetensi Teknis Rekayasa Perangkat Lunak Peserta di PT Inovindo Digital Media
This research is motivated by the gap between the availability of competent technical talent and the actual needs of the digital industry, where the majority of interns often exhibit a mismatch between practical technical competencies and company project qualification standards, particularly regarding proficiency in modern tools and understanding of industry best practices or the software development life cycle. Based on the data analysis, the internship program effectiveness variable reached a "Very High" category of 87.57%, driven by the relevance of technical materials and clean code implementation, while the Software Engineering technical competence variable also achieved a "Very High" rating of 84.92%, with system analysis documentation identified as the most mastered skill. Statistically, the study concludes that internship program effectiveness has a positive and significant impact on improving participants' technical competence, contributing 76.6% with a very strong correlation (R = 0.875), thereby confirming that the structured program at Inovindo Academy effectively enhances the work readiness of digital talent despite a remaining need to strengthen compliance with Standard Operating Procedures (SOP) to further bridge the existing gap.
Copyright (c) 2026 Icha Putri Adestiani, Vesti Nadari Artisti https://creativecommons.org/licenses/by-sa/4.0
Digitalisasi Quality Control dan Otomatisasi Produksi: Analisis Pengaruhnya Terhadap Kualitas Produk Garment di PT Tmnc Manufacturing International Ngadirojo
This study examines the effect of the Digital Quality Control System and Production Process Automation on Product Quality at PT TMNC Manufacturing International Ngadirojo, a garment manufacturer whose internal records showed an average defect rate of 14.70 percent in 2025, above the 2-5 percent tolerance commonly applied in the apparel industry. A quantitative associative approach was employed, with a population of 977 employees from the Production and Quality Control divisions of Building C. Using purposive sampling and the Slovin formula with a 10 percent margin of error, 91 respondents were selected. Data were collected through a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The measurement model showed adequate convergent and discriminant validity, with all outer loadings above 0.70 and Average Variance Extracted above 0.50, while composite reliability and Cronbach's Alpha above 0.90 confirmed strong internal consistency. The structural model indicates that the Digital Quality Control System has a positive and significant effect on Product Quality (original sample = 0.262; t-statistic = 3.126; p = 0.002), and Production Process Automation also has a positive and significant effect on Product Quality (original sample = 0.639; t-statistic = 9.810; p = 0.000). Both predictors jointly explain 64.5 percent of the variance in Product Quality, with automation showing the more dominant contribution. These findings suggest that digital quality monitoring and production automation are complementary levers for reducing defects and stabilizing quality in the garment industry, offering practical guidance for manufacturers pursuing Industry 4.0-based quality management.
Copyright (c) 2026 Iga Yashinta, Agus Suyatno, Harsanto Harsanto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kelangkaan Listrik terhadap Kepuasan Pelanggan pada Kampung Sau Uram Kelurahan Warabiyai Distrik Sausapor Kabupaten Tambrauw
Electricity scarcity is a major issue in the remote area of ​​Kampung Sau Uram (Warabiyai Urban Village, Sausapor District, Tambrauw Regency). This study aims to describe the levels of electricity scarcity and consumer satisfaction, as well as to analyze the impact of such scarcity on satisfaction, employing a quantitative approach with descriptive and associative methods. Data were collected from 64 respondents selected via incidental sampling. Data collection techniques included observation, questionnaires, and documentation, with research instruments tested for validity and reliability. Analysis techniques encompassed descriptive statistics, data normality testing, simple linear regression, hypothesis testing, and the coefficient of determination test. The results indicate that electricity scarcity has a weak negative relationship with consumer satisfaction and does not exert a statistically significant influence, as the significance value was below the required threshold of 0.05. The coefficient of determination test revealed that the scarcity variable accounted for only 1.0% of the variation in satisfaction, while the remaining 99% was influenced by factors not examined in this study. This study serves as a basis for improving electricity services in remote areas.
Copyright (c) 2026 Risal Bire, Grace Florensia Tangsore, Arvita P. Korwa, Aysah Bahar, Fensca F. Lahallo https://creativecommons.org/licenses/by-sa/4.0
Adopsi Artificial Intelligence (AI) terhadap Digital Marketing UMKM Kuliner di Kecamatan Bidawidya
The rapid development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adopt various technological innovations to improve marketing effectiveness. One of the technologies that is increasingly being utilized is Artificial Intelligence (AI), which assists businesses in content creation, market analysis, promotion personalization, and customer interaction management more efficiently. This study aims to analyze the effect of Artificial Intelligence (AI) adoption on digital marketing among culinary MSMEs in Bina Widya District, Pekanbaru City. This research employed a quantitative approach with a causal research design. The sample consisted of 30 culinary MSMEs selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using simple linear regression analysis. The results indicate that the levels of Artificial Intelligence (AI) adoption and digital marketing among MSMEs are generally categorized as high. The regression analysis shows that Artificial Intelligence (AI) has a positive and significant effect on MSME digital marketing, with a significance value of 0.001 < 0.05 and a calculated t-value of 4.779 > 2.048. Furthermore, the coefficient of determination (R²) value of 0.449 indicates that Artificial Intelligence (AI) explains 44.9% of the variation in MSME digital marketing, while the remaining 55.1% is influenced by other factors not examined in this study. Therefore, a higher level of Artificial Intelligence (AI) adoption leads to better implementation of digital marketing among culinary MSMEs.
Copyright (c) 2026 Silsia Tristy Wahyudi, Caska Caska, Hardisem Syabrus https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kerjasama Tim, Komunikasi, dan Knowledge Sharing terhadap Kinerja Karyawan
The increasingly intense competition in the hospitality industry requires hotels to maintain optimal employee performance. However, Renaissance Bali Uluwatu Resort & Spa continues to experience fluctuations in employee performance, which are presumed to be influenced by teamwork, communication, and knowledge sharing that have not yet been implemented optimally. This study aims to analyze the effect of teamwork, communication, and knowledge sharing on employee performance. This study employed an associative quantitative approach using multiple linear regression analysis with SPSS version 26. The sample consisted of 148 permanent employees from 11 departments, selected through proportional random sampling based on the Krejcie and Morgan table. Primary data were collected using a Likert-scale questionnaire. The results of the analysis indicate that teamwork (β = 0.188), communication (β = 0.179), and knowledge sharing (β = 0.195) each have a positive and significant effect on employee performance (sig. = 0.000). Simultaneously, these three variables explain 44.7% of the variance in employee performance. This study concludes that improving cross-departmental coordination, enhancing the effectiveness of internal communication, and fostering a knowledge-sharing culture are key strategies for improving employee performance in the five-star hospitality industry.
Copyright (c) 2026 Ni Luh Sri Oktaviani, I Wayan Edi Arsawan, I Nyoman Hendra Laksmana https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Beban Kerja, Organization Support, dan Work Life Balance terhadap Job Burnout Pegawai pada Dinas Lingkungan Hidup Kabupaten Boyolali
This study aims to determine and analyze the influence of Workload, Organization Support, and Work Life Balance on employee Job Burnout at the Environmental Office (Dinas Lingkungan Hidup) of Boyolali Regency. Human resources play a crucial role in public service institutions, making it vital to maintain the psychological well-being of employees from the risk of work exhaustion for organizational effectiveness. The research employed a quantitative methodology. Data were gathered through the administration of questionnaires to the staff members of the Environmental Office of Boyolali Regency. Data analysis techniques included instrument testing, multiple linear regression analysis, traditional assumption tests, and hypothesis testing employing statistical data processing software through simultaneous tests and partial statistical tests. The findings indicated that workload significantly and favorably affects employee job burnout (t-test). This indicates that higher volume and demands of field tasks will increase the risk of chronic job burnout. Conversely, Organizational support and work-life balance both exhibit a notable negative impact on job burnout. These findings prove that optimizing organizational support from the institution and the ability of employees to balance work and personal life act as effective job resources in suppressing and reducing the rate of job burnout. Simultaneously, the three independent variables significantly influence the level of employee Job Burnout at the Environmental Office of Boyolali Regency.
Copyright (c) 2026 Lusiana Herawati, Alean Kistiani Hegy Suryana, Hari Purwanto https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Digital Marketing terhadap Peningkatan Kinerja UMKM pada Sektor Kuliner di Kecamatan Binawidya Kota Pekanbaru
This study aims to analyze the effect of digital marketing on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Binawidya District, Pekanbaru City. The research employed a quantitative approach using a survey method. The population consisted of culinary MSMEs operating in Binawidya District, with a sample of 30 MSMEs selected through purposive sampling. Data were collected using questionnaires and analyzed using descriptive statistics, classical assumption tests, simple linear regression analysis, t-test, and coefficient of determination (R²) with the assistance of SPSS software. The results indicate that digital marketing has a positive and significant effect on MSME performance. The simple linear regression analysis shows a regression coefficient value of 0.625 with a significance value of 0.000 (< 0.05), indicating that an increase in digital marketing implementation contributes to improved MSME performance. Furthermore, the coefficient of determination (R²) value of 0.417 reveals that digital marketing explains 41.7% of the variation in MSME performance, while the remaining 58.3% is influenced by other factors outside this study. These findings support the Resource-Based View (RBV) theory, which emphasizes the importance of utilizing internal resources, including digital capabilities, to achieve competitive advantage and improve business performance
Copyright (c) 2026 Anjar Hayuni, Caska Caska, Hardisem Syabrus https://creativecommons.org/licenses/by-sa/4.0