Equivalent : Journal of Economic, Accounting and Management
JOURNAL DESCRIPTION Journal title Equivalent : Journal of Economic, Accounting and Management Initials Equivalent ISSN Online ISSN Portal: 2985-8089 / ISSN Perpusnas ISSN Print ISSN Portal: 2986-8777 / ISSN Perpusnas Frequency 2 issues per year DOI 10.61994/equivalent by Contact Person WA Admin 1 | WA Admin 2 Subject Areas Economic, Accounting, Management Indexing Citation Analysis Google Scholar | Garuda | Dimension | Crossref | Copernicus Equivalent : Journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training (Document Publisher Legality) colloboration with Sekolah Tinggi Ekonomi Islam (STEI) Al Furqon Prabumulih (Document MoU) and Asosiasi Riset Ekonomi dan Akuntansi Indonesia (AREAI) (Document MoU). The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. The scope of these publications may include: Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business and Sharia Economic. It is published two times a year, iin issue January and July with method INPRES. There are two version of publication; print out (p) with ISSN and electronic (e) with ISSN Online. Indeks Intertational : Indeks Copernicus FREE Article Processing Charge (APC) to Author Different Country such as from Singapore, United State, China, Germany, and other country in Asia, Afrika, Eropa, Australia.
Pengaruh Penggunaan E-Filing, Peran Relawan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Palembang Ilir Timur
This study aims to determine the Influence of E-Filing Use, the Role of Tax Volunteers and Tax Sanctions both simultaneously and partially on Individual Taxpayer Compliance at KPP Pratama Palembang Ilir Timur. The population in this study were individual taxpayers at KPP Pratama Palembang Ilir Timur totaling 244,113. The sample in this study was 100 respondents selected using the accidental sampling method. This study uses Quantitative data analysis techniques. The data source used in this study is primary data. The data analysis used in this research is multiple linear regression. The results of this research simultaneously are that the use of e-Filing, the role of tax volunteers and tax sanctions influence individual taxpayer compliance. And the partial research results are that the use of e-Filing has an influence on individual taxpayer compliance, the role of tax volunteers has an influence on individual taxpayer compliance. On the other hand, tax sanctions have no effect on individual taxpayer compliance. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Penggunaan E-Filing, Peran Relawan Pajak dan Sanksi Pajak baik secara simultan maupun parsial Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Palembang Ilir Timur. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Palembang Ilir Timur sebanyak 244.113. Sampel dalam penelitian ini sebanyak 100 responden dipilih dengan menggunakan metode accidental sampling. Penelitian ini menggunakan teknik analisis data Kuantitatif. Sumber data yang digunakan pada penelitian ini adalah data primer. Analisis data yang digunakan dalam penelitian ini yaitu regresi linear berganda. Hasil dari penelitian ini secara simultan yaitu penggunaan e-Filing, peran relawan pajak dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Dan Hasil penelitian secara parsial yaitu penggunaan e Filing berpengaruuh terhadap kepatuhan wajib pajak orang pribadi, peran relawan pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Di sisi lain, sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
Pengaruh Penggunaan E-Filing, Peran Relawan Pajak Sanksi Pajak Kepatuhan Wajib Pajak Orang Pribadi
Copyright (c) 2026 Ratih Agustin, Febransyah, Sasiska Rani (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisis Penggunaan Fitur Cicilan Motor melalui SPayLater terhadap Keputusan Pembelian Konsumen di Kediri Jawa Timur
The development of digital technology has driven the emergence of various innovative financing services that facilitate consumer transactions, including purchasing motor vehicles. One such service is the Motorcycle Installment feature through SPayLater on the Shopee platform. This study aims to analyze the influence of using the Motorcycle Installment feature through SPayLater on consumer decisions in purchasing a motorcycle. The study used a qualitative approach with field research methods. Data collection was conducted through interviews with consumers who had activated and applied for financing. Data were analyzed descriptively to determine the factors influencing purchasing decisions. The results show that ease of access, a fast application process, simple requirements, and a short term are key consumer considerations. In addition, transparency of information and a sense of security due to the support of financing companies, highlighted by the Financial Services Authority, also increase consumer confidence in making decisions. Thus, the Motorcycle Installment feature through SPayLater plays a role as an effective digital financing alternative in encouraging decisions to purchase motor vehicles in the e-commerce era. Abstrak Perkembangan teknologi digital mendorong munculnya berbagai inovasi layanan pembiayaan yang memudahkan konsumen dalam melakukan transaksi, termasuk pembelian kendaraan bermotor. Salah satu layanan yang berkembang adalah fitur Cicilan Motor melalui SPayLater pada platform Shopee. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan fitur Cicilan Motor melalui SPayLater terhadap keputusan konsumen dalam pembelian sepeda motor. Penelitian menggunakan pendekatan kualitatif dengan metode penelitian lapangan. Pengumpulan data dilakukan melalui wawancara terhadap konsumen yang telah melakukan aktivasi dan pengajuan pembiayaan. Data dianalisis secara deskriptif untuk mengetahui faktor-faktor yang memengaruhi keputusan pembelian. Hasil penelitian menunjukkan bahwa kemudahan akses, proses pengajuan yang cepat, persyaratan yang sederhana, serta fleksibilitas tenor menjadi pertimbangan utama konsumen. Selain itu, transparansi informasi dan rasa aman karena dukungan perusahaan pembiayaan yang diawasi oleh Otoritas Jasa Keuangan turut meningkatkan keyakinan konsumen dalam mengambil keputusan. Dengan demikian, fitur Cicilan Motor melalui SPayLater berperan sebagai alternatif pembiayaan digital yang efektif dalam mendorong keputusan pembelian kendaraan bermotor di era e-commerce.
Pembiayaan Kredit, E-Commerce, Keputusan Pembelian, Spaylater
Copyright (c) 2026 Ericha Lisa Wibowo (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Sumber Daya Manusia terhadap Kinerja Karyawan pada PT. Langgeng Daya Agrindo
This study aims to determine and analyze the effect of human resources on employee performance at PT. Langgeng Daya Agrindo, Lahat Regency, South Sumatra. The human resource variable is measured through indicators of competence, training, work discipline, and work motivation. Meanwhile, employee performance is measured through work quality, work quantity, timeliness, and responsibility. This research uses a quantitative method with an associative approach. The population consists of all employees of PT. Langgeng Daya Agrindo, and the sampling technique used is saturated sampling. Data were collected through questionnaires, interviews, and documentation. Data analysis techniques include validity test, reliability test, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that human resources have a positive and significant effect on employee performance at PT. Langgeng Daya Agrindo, Lahat Regency. This is proven by the t-count value greater than t-table and a significance value less than 0.05. The coefficient of determination indicates that the human resource variable contributes significantly to improving employee performance. Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sumber daya manusia terhadap kinerja karyawan pada PT. Langgeng Daya Agrindo Kabupaten Lahat, Sumatera Selatan. Variabel sumber daya manusia diukur melalui indikator kompetensi, pelatihan, disiplin kerja, dan motivasi kerja. Sedangkan variabel kinerja karyawan diukur melalui kualitas kerja, kuantitas kerja, ketepatan waktu, dan tanggung jawab. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh karyawan PT. Langgeng Daya Agrindo, dengan teknik pengambilan sampel menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner, wawancara, dan dokumentasi. Teknik analisis data menggunakan uji validitas, uji reliabilitas, analisis regresi linear sederhana, uji t, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa sumber daya manusia berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Langgeng Daya Agrindo Kabupaten Lahat. Hal ini dibuktikan dengan nilai t hitung > t tabel dan nilai signifikansi < 0,05. Koefisien determinasi menunjukkan bahwa variabel sumber daya manusia memberikan kontribusi yang cukup besar terhadap peningkatan kinerja karyawan.
Sumber Daya Manusia, Kinerja Karyawan, Kompetensi, Motivasi
Copyright (c) 2026 Hendriansyah (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Produk dan Proses Terhadap Keputusan Pembelian pada E-Commerce di Kecamatan Tanjung Batu
This study aims to determine 1. The Influence of Products and Processes on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. 2. The Influence of Products on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. 3. The Influence of Processes on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. This type of research is Associative, using the variables Purchase Decision (Y), Product (X1), and Process (X2). The number of samples in this study was 100 respondents taken by Purposive Sampling. The data used are primary and secondary data with data collection methods using questionnaires. The analysis techniques used are Multiple Linear Regression Analysis, F Test and t Test, and Coefficient of Determination. The results of the f test together show that Products and Processes simultaneously have a significant influence on Purchasing Decisions on Bukalapak e-commerce in Tanjung Batu District, Ogan Ilir Regency. Meanwhile, in the partial t-test, Product has a significant influence on Purchasing Decisions, and Process has a significant influence on Purchasing Decisions.
Copyright (c) 2026 Anis Zahira, Nadia Afrilliana https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Pembelian Implusif, Atmosfir Toko dan Kelompok Acuan terhadap Keputusan Pembelian di Toko Serba 35 Ribu Jalur 17
Abstract : This study aims to determine the effect of impulsive buying, store atmosphere, and reference groups on consumer purchasing decisions at Toko Serba 35 Ribu Jalur 17. This store is a retail store that sells various household needs at a uniform price of IDR 35,000 per item. The phenomenon of high impulsive buying in this store is the main background for conducting this research, especially on weekends and holidays, which is triggered by the comfortable store atmosphere and the influence of close people. The results show that simultaneously, impulsive buying, store atmosphere, and reference groups have a significant effect on purchasing decisions. Partially, the three independent variables also have a significant influence on consumer purchasing decisions. This finding implies that store management can increase consumer purchasing decisions by creating a pleasant shopping atmosphere and paying attention to the role of reference groups in influencing consumer behavior. The coefficient of determination (R²) of 71% shows that the decision to make a purchase can be explained by the three variables studied. The remaining 29% is influenced by other factors not analyzed in this study. The regression analysis results in the following regression equation: Y = 4.495 + 0.003 X1 + 0.830 X2 + 0.072 X3, where X1 refers to impulsive buying, X2 store atmosphere, and X3 reference groups. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh pembelian impulsif, atmosfer toko, dan kelompok acuan terhadap keputusan pembelian konsumen di Toko Serba 35 Ribu Jalur 17. Toko ini merupakan toko ritel yang menjual berbagai kebutuhan rumah tangga dengan harga seragam sebesar Rp35.000 per item. Fenomena pembelian impulsif yang tinggi di toko ini menjadi latar belakang utama dilakukannya penelitian, khususnya pada akhir pekan dan hari libur, yang dipicu oleh suasana toko yang nyaman dan pengaruh dari orang terdekat. Hasil penelitian menunjukkan bahwa secara simultan pembelian impulsif, atmosfer toko, dan kelompok acuan berpengaruh signifikan terhadap keputusan pembelian. Secara parsial, ketiga variabel independen tersebut juga memiliki pengaruh signifikan terhadap keputusan pembelian konsumen. Temuan ini memberikan implikasi bahwa manajemen toko dapat meningkatkan keputusan pembelian konsumen dengan menciptakan atmosfer belanja yang menyenangkan dan memperhatikan peran kelompok acuan dalam mempengaruhi perilaku konsumen. Koefisien determinasi (R²) sebesar 71% menunjukkan bahwa keputusan untuk menggunakan pembelian dapat dijelaskan oleh ketiga variabel yang diteliti. Sisa sebesar 29% dipengaruhi oleh faktor-faktor lain yang tidak dianalisis dalam penelitian ini. Hasil analisis regresi menghasilkan persamaan regresi sebagai berikut : Y = 4,495 + 0,003 X1 + 0,830 X2 + 0,072 X3 di mana x1 merujuk pada pembelian implusif, x2 atmosfer toko, dan x3 kelompok acuan.
Pembelian Implusif, Atmosfer Toko, Kelompok Acuan, Keputusan Pembelian
Copyright (c) 2026 Baidowie Abdhie, Ulil Amri, Rudi Chairudin, Wahir Hasan https://creativecommons.org/licenses/by-nc/4.0
Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa
Abstract : This research aims to analyze the differences in the calculation of Income Tax (PPh) Article 21 before and after the implementation of the Average Effective Rate (TER) at PT. Belibis Muda Perkasa, as well as its impact on the company’s tax burden. The research method used is descriptive quantitative with secondary data in the form of payroll reports and the calculation of PPh Article 21 for permanent employees in 2024. The calculation before the implementation of TER was carried out using the net method, while after the implementation it used the effective rate according to PMK No. 168/PMK.010/2023. The results of the study show that the implementation of TER simplifies the calculation process of PPh Article 21 and can reduce the company’s tax burden compared to the previous method. This reduction occurs due to the adjustment of the effective rate that takes into account the total annual income. These findings are expected to serve as a reference for companies in improving the efficiency of tax obligation management. Abstrak : Penelitian ini bertujuan untuk menganalisis perbedaan perhitungan Pajak Penghasilan (PPh) Pasal 21 sebelum dan setelah penerapan Tarif Efektif Rata-Rata (TER) di PT. Belibis Muda Perkasa, serta dampaknya terhadap beban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan penggajian dan perhitungan PPh Pasal 21 untuk karyawan tetap pada tahun 2024. Perhitungan sebelum penerapan TER dilakukan dengan metode neto, sedangkan setelah penerapan menggunakan tarif efektif sesuai dengan PMK No. 168/PMK.010/2023. Hasil penelitian menunjukkan bahwa penerapan TER menyederhanakan proses perhitungan PPh Pasal 21 dan dapat mengurangi beban pajak perusahaan dibandingkan dengan metode sebelumnya. Pengurangan ini terjadi karena penyesuaian tarif efektif yang memperhitungkan total pendapatan tahunan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan efisiensi pengelolaan kewajiban pajak.
Income Tax Article 21, Average Effective Rate, Tax Burden, Net Method
Copyright (c) 2026 Dimas Walisi Adi Guna, M. Orba Kurniawan, Welly, Mizan, Rendra Bhakti https://creativecommons.org/licenses/by-nc/4.0
Consumer Behavior And Marketing Strategies In Blind Box Commerce: A Systematic Literature Review
The blind box commerce phenomenon is rapidly growing as an uncertainty-based marketing strategy that combines elements of surprise, gamification, and collectibility value. This model has been proven to trigger curiosity, emotional arousal, and impulsive buying, especially among Gen Z, who are highly responsive to hedonistic experiences and visual branding. Although research on blind boxes is increasing, there has been no systematic review that integrates various theoretical and empirical perspectives to understand the psychological mechanisms and effectiveness of this marketing strategy. This study conducted a Systematic Literature Review (SLR) of 30 studies published between 2020 and 2025 to map the determinants of consumer behavior, the role of uncertainty, perceived value, scarcity, and social dynamics in blind box consumption. The analysis results show four main findings: (1) uncertainty drives curiosity, instant gratification, and cognitive biases such as gambler's fallacy; (2) perceived value, including emotional, symbolic, and social value, is a strong mediator in purchase and repurchase intention; (3) marketing strategies such as scarcity, IP licensing, and gamification increase engagement and urgency to purchase; and (4) there are ethical risks such as overspending, anxiety, and potential addiction in vulnerable groups. This study offers an integrated conceptual framework based on SOR, Uncertainty Curiosity Theory, Perceived Value Theory, and Scarcity Theory, and provides practical implications for brands and regulators to develop more ethical, effective, and sustainable blind box marketing.
Copyright (c) 2026 Ummu Savira Maulida Akhmad, Budi Astuti (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Kompensasi Finansial dan Non Finansial terhadap Kepuasan Kerja Pegawai (Studi Kasus pada Kecamatan Alang-Alang Lebar Palembang)
Abstract : The Effect of Financial Compensation and Non-Financial Compensation on Employee Job Satisfaction in Alang-alang Lebar District of Palembang. Without human factors, all company resources cannot be utilized and managed properly. One way to achieve this is the provision of compensation or compensation that can affect employee job satisfaction. The purpose of this study was to determine the effect of financial compensation and non-financial compensation on employee job satisfaction in the Alang-alang Lebar District of Palembang. Data collection was carried out with a questionnaire distributed to 37 permanent employees of Alang-alang Lebar Palembang District. This study uses multiple linear regression analysis and statistical hypothesis testing (F test and t test). The results of multiple linear regression analysis showed the equation of the model Y = 3.501 + 0.580 X1 + 0.314 X2 + e, which means the regression coefficient of financial compensation and non-financial compensation variables is positive, meaning there is a positive relationship between non-financial compensation and job satisfaction. F test results show that there is a significant influence simultaneously financial compensation and non-financial compensation to employee job satisfaction. This was obtained from the Sig. F <Sig α (0,000 <0.05). T test results indicate that partially there is a significant influence of financial compensation on job satisfaction obtained from the Sig. t <Sig α (0,000 <0.05). And partially there is a significant effect of non-financial compensation on job satisfaction obtained from the value of Sig. t <Sig α (0.004 <0.05).
Financial Compensation, Non-Financial Compensation, Job Satisfaction
Copyright (c) 2026 Dita Marisa Putri, Dimas Pratama Putra https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Produk Domestik Bruto Sektor Industri dan Sektor Jasa terhadap Pertumbuhan Ekonomi Indonesia
Abstract : This study aims to analyze the effect of Gross Domestic Product (GDP) from the industrial sector and the services sector on Indonesia’s economic growth over the period 2000–2024. The study uses secondary data obtained from official publications of Statistics Indonesia (BPS). The industrial sector represents the secondary sector, while the services sector represents the tertiary sector, both of which play a dominant role in the national economic structure. The analytical method employed is multiple linear regression using EViews 13 software. The dependent variable is the national economic growth rate, while the independent variables are GDP of the industrial sector and GDP of the services sector. The analysis examines both the simultaneous and partial effects of these sectors on economic growth and tests the significance of the relationships using t-tests, F-tests, and the coefficient of determination (R²), along with model validation through classical assumption tests. The results indicate that (1) GDP of the industrial sector and the services sector has a positive and significant effect on Indonesia’s economic growth. (2) The services sector shows a more dominant influence than the industrial sector, reflecting a structural shift toward a tertiary-based economy oriented toward productivity and innovation. The study concludes that increasing the contribution of the services sector alongside strengthening the industrial sector is simultaneously required to sustain national economic growth. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh Produk Domestik Bruto (PDB) sektor industri dan sektor jasa terhadap pertumbuhan ekonomi Indonesia periode tahun 2000 hingga tahun 2024. Penelitian ini menggunakan data sekunder yang diperoleh dari publikasi resmi Badan Pusat Statistik (BPS). Sektor industri mewakili sektor sekunder, sedangkan sektor jasa mewakili sektor tersier yang masing-masing memiliki dominasi terhadap struktur ekonomi nasional. Metode analisis yang digunakan adalah regresi linier berganda dengan alat bantu perangkat lunak EViews 13. Variabel dependen dalam penelitian ini adalah laju pertumbuhan ekonomi nasional, sedangkan variabel independennya adalah nilai PDB sektor industri dan sektor jasa. Analisis dilakukan untuk mengetahui pengaruh simultan dan parsial dari kedua sektor terhadap pertumbuhan ekonomi serta menguji signifikansi hubungan antar variabel melalui uji t, uji F, dan koefisien determinasi (R²) serta validasi model dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa (1) PDB sektor industri dan sektor jasa berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi Indonesia. (2) Sektor jasa memiliki pengaruh yang lebih dominan dibandingkan sektor industri, mencerminkan pergeseran struktur ekonomi menuju sektor tersier yang berorientasi pada produktivitas dan inovasi. Penelitian ini menyimpulkan bahwa peningkatan kontribusi sektor jasa dan penguatan sektor industri secara simultan diperlukan untuk menjaga keberlanjutan pertumbuhan ekonomi nasional.
Copyright (c) 2026 Rayhan Witra Pratama, Syukron Saputra, Randa Gustiawan https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Kemasan dan Label Halal terhadap Keputusan Pembelian Produk Kosmetik Hanasui (Studi Kasus pada Mahasiswi Universitas Prabumulih)
Abstract : This study aims to examine the effect of packaging and halal labeling on purchasing decisions of Hanasui cosmetic products among female students at Prabumulih University. The research employed a quantitative approach using survey methods by distributing questionnaires to 102 respondents who had previously used Hanasui cosmetics. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results indicate that packaging has a positive and significant effect on purchasing decisions, as evidenced by a t-value greater than the critical value and a significance level below 0.05. Halal labeling also shows a positive and significant influence on purchasing decisions. Simultaneously, packaging and halal labeling significantly affect purchasing decisions, with an F-value of 40.578 and a significance level of 0.001. The coefficient of determination (R²) is 0.450, indicating that packaging and halal labeling explain 45% of the variation in purchasing decisions, while the remaining 55% is influenced by other factors not examined in this study. These findings suggest that both packaging quality and halal labeling play important roles in shaping consumer purchasing decisions for Hanasui cosmetic products. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kemasan dan label halal terhadap keputusan pembelian kosmetik Hanasui pada mahasiswi Universitas Prabumulih. Metode penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 102 responden, dan analisis data dilakukan menggunakan SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial kemasan dan label halal berpengaruh signifikan terhadap keputusan pembelian, dengan nilai t hitung masing masing lebih besar dari t tabel serta signifikansi < 0,05. Secara simultan, kedua variabel juga berpengaruh signifikan dengan nilai F hitung 40,578 > F tabel 3,089 dan sig 0,001. Nilai koefisien determinasi (R²) sebesar 0,450, artinya kemasan dan label halal menjelaskan 45% keputusan pembelian, sedangkan sisanya 55% dipengaruhi faktor lain. Penelitian ini menyimpulkan bahwa kemasan dan label halal merupakan faktor penting yang memengaruhi keputusan pembelian kosmetik Hanasui pada mahasiswi Universitas Prabumulih. Kata Kunci: Kemasan, Label Halal, Keputusan Pembelian, Kosmetik Hanasui.
Kemasan, Label Halal, Keputusan Pembelian, Kosmetik Hanasui
Copyright (c) 2026 Zayudi, M.Robby Kaharuddin, Hairunnisa https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Remunerasi dan Lingkungan Kerja terhadap Kinerja Guru pada Lembaga Pendidikan Nonformal (Bimbel) Tingkat Sekolah Dasar (SD) di Kota Palembang
Abstract : Human resources are a key factor in organizational sustainability, including non-formal educational institutions such as tutoring centers. Teachers play a strategic role as the main drivers of the learning process and determinants of educational service quality. Problems identified at one tutoring institution in Palembang City include high teacher absenteeism, declining student academic performance, unclear task distribution, perceived unfairness in the remuneration system, and an unconducive work environment. This study aims to analyze the effect of remuneration and work environment on teacher performance in non-formal elementary-level tutoring institutions in Palembang City. This research employs a quantitative approach using purposive sampling techniques. Primary data were collected through questionnaires and analyzed using partial statistical tests (t-test). The results indicate that remuneration does not have a significant effect on teacher performance, while the work environment has a positive and significant effect. These findings suggest that the work environment plays a more important role in improving teacher performance than remuneration. Therefore, non-formal educational institutions should prioritize creating a conducive work environment to enhance teacher performance and educational service quality. Abstrak : Sumber daya manusia merupakan faktor utama dalam keberlangsungan organisasi, termasuk lembaga pendidikan nonformal seperti bimbingan belajar. Guru berperan strategis sebagai penggerak utama proses pembelajaran dan penentu kualitas layanan pendidikan. Permasalahan yang ditemukan pada salah satu bimbel di Kota Palembang meliputi tingginya tingkat absensi guru, penurunan nilai akademik siswa, ketidakjelasan pembagian tugas, ketidakadilan sistem remunerasi, serta lingkungan kerja yang kurang kondusif. Penelitian ini bertujuan untuk menganalisis pengaruh remunerasi dan lingkungan kerja terhadap kinerja guru pada lembaga pendidikan nonformal tingkat sekolah dasar (SD) di Kota Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Data primer diperoleh melalui kuesioner dan dianalisis menggunakan uji statistik parsial (uji t). Hasil penelitian menunjukkan bahwa remunerasi tidak berpengaruh signifikan terhadap kinerja guru, sedangkan lingkungan kerja berpengaruh positif dan signifikan. Temuan ini menunjukkan bahwa lingkungan kerja memiliki peran lebih besar dalam meningkatkan kinerja guru dibandingkan remunerasi. Oleh karena itu, lembaga pendidikan nonformal perlu memprioritaskan penciptaan lingkungan kerja yang kondusif guna meningkatkan kinerja guru dan kualitas layanan pendidikan.
remunerasi, lingkungan kerja, kinerja guru, pendidikan nonformal, bimbingan belajar
Copyright (c) 2026 Marselin, Della Natalia Sondakh, Fransisca Gunawan, Johan Gunady Ony (Author) https://creativecommons.org/licenses/by-nc/4.0
Dukungan Sistem Informasi dalam Pengelolaan Kinerja dan Anggaran pada Implementasi SAKIP: Studi Kasus Berbasis Dokumen LKJIP pada Dinas Koperasi dan UKM Provinsi Sumatera Selatan
Abstract : This study aims to analyze information system support for performance and budget management in the implementation of the Government Agency Performance Accountability System (SAKIP) at the Office of Cooperatives and SMEs in South Sumatra Province. The study used a qualitative descriptive approach using a documentation study method for the 2022–2024 Government Agency Performance Report (LKjIP). The analysis focused on the role of information systems in supporting the performance and budget planning process, recording realization, performance reporting, and performance monitoring and evaluation. The results indicate that performance and budget management at the Office of Cooperatives and SMEs in South Sumatra Province is supported by the use of performance information systems and regional financial management information systems. Information systems are used to set performance targets and indicators, record program and budget realization, prepare performance reports, and provide data for leadership performance evaluation. The use of these information systems enables a more consistent linkage between planning, implementation, and performance reporting, as required by the SAKIP framework. This study concludes that information systems play a key supporting instrument in public sector performance and budget management, particularly in supporting the accountability and integration of performance information in SAKIP implementation Abstrak : Penelitian ini bertujuan untuk menganalisis dukungan sistem informasi dalam pengelolaan kinerja dan anggaran pada implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Dinas Koperasi dan UKM Provinsi Sumatera Selatan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode studi dokumentasi terhadap Laporan Kinerja Instansi Pemerintah (LKjIP) Tahun 2022–2024. Analisis difokuskan pada peran sistem informasi dalam mendukung proses perencanaan kinerja dan anggaran, pencatatan realisasi, pelaporan kinerja, serta monitoring dan evaluasi kinerja. Hasil penelitian menunjukkan bahwa pengelolaan kinerja dan anggaran pada Dinas Koperasi dan UKM Provinsi Sumatera Selatan telah didukung oleh pemanfaatan sistem informasi kinerja dan sistem informasi pengelolaan keuangan daerah. Sistem informasi digunakan dalam penetapan target dan indikator kinerja, pencatatan realisasi program dan anggaran, penyusunan laporan kinerja, serta penyediaan data untuk evaluasi kinerja pimpinan. Pemanfaatan sistem informasi tersebut memungkinkan keterkaitan yang lebih konsisten antara perencanaan, pelaksanaan, dan pelaporan kinerja sebagaimana dituntut dalam kerangka SAKIP. Penelitian ini menyimpulkan bahwa sistem informasi berperan sebagai instrumen pendukung utama dalam pengelolaan kinerja dan anggaran sektor publik, khususnya dalam mendukung akuntabilitas dan keterpaduan informasi kinerja dalam implementasi SAKIP.
sistem informasi, pengelolaan kinerja, penganggaran, SAKIP, sektor publik
Copyright (c) 2025 Trie Sartika Pratiwi, Padriyansyah https://creativecommons.org/licenses/by-nc/4.0
Youth Outside Education, Employment, and Training: Policy Challenges For Indonesia From International Evidence
The increasing number of individuals who are not in education, employment, or training (NEET)—especially among young people—represents a segment of the population that is not optimally integrated into economic activities and skills development. This condition poses significant social and economic risks if not handled properly. This study aims to examine this phenomenon through a comparative analysis of the experiences of several countries, namely China, Australia, and the United Kingdom. The discussion focuses on the causal factors, structural challenges, and policy approaches implemented in each country. In the context of Indonesia, this analysis also highlights the “Kartu Prakerja” policy as one of the government's instruments for addressing the problems faced by youth who are not in education, employment, or training. The results of the study show that although international evidence provides essential insights, differences in demographic characteristics, labor market conditions, and institutional frameworks require Indonesia to adjust the design and implementation of policies to better align with the target group's characteristics.
Copyright (c) 2026 Binta Zulfia, Etty Soesilowati, Inayati Nuraini Dwiputri (Author) https://creativecommons.org/licenses/by-nc/4.0
Role Of Mediating Consumption Behavior in The Influence of Saving Behavior on Financial Management Ability Among Generation Z Student in Malang City
This study aims to analyze the mediating role of consumption behavior in the relationship between saving behavior and financial management ability among Generation Z students in Malang City. The research is grounded in the Theory of Planned Behavior, which emphasizes the role of intention and self-control in shaping financial decision-making. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The sample consisted of 200 university students aged 18–25 years who have experience using financial technology (fintech) platforms and personal saving activities. The measurement model results show that all constructs meet reliability and validity criteria, with outer loadings above 0.70 and AVE values exceeding 0.50. The structural model findings indicate that saving behavior has a positive and significant effect on consumption behavior (T = 3.303; p = 0.001), and consumption behavior has a significant effect on financial management ability (T = 2.918; p = 0.004). Furthermore, consumption behavior mediates the relationship between saving behavior and financial management ability (T = 3.244; p = 0.001), confirming its crucial role in strengthening the effect of saving discipline on financial outcomes. The R² values of 0.146 for financial management ability and 0.191 for consumption behavior suggest a moderate explanatory level that remains acceptable in behavioral and social science studies. The findings conclude that consistent saving and rational consumption behavior enhance financial management ability among students. Therefore, universities and policymakers should promote behavioral-based financial education programs that integrate saving discipline and consumption awareness to improve students’ financial resilience in the digital financial era.
Copyright (c) 2026 Adhitya Maulana Sahputra, Thomas Sosecco, Vika Annisa Qurrata (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Variabel Fundamental dan Teknikal terhadap Harga Saham Perbankan yang Go Publik di Bursa Efek Indonesia
Abstract : The aim of this research is to analyze the influence of Fundamental and technical variables on banking share prices that go public on the Indonesia Stock Exchange for the 2020-2023 period. This research uses a quantitative descriptive method, with data collection using financial reports with a sample size of 20 companies so that a total of 80 data observations are obtained, which are processed using SPSS software. The research results show that partially NPM has a positive and significant effect on banking share prices listed on the Indonesia Stock Exchange (BEI), ROA has a positive and significant effect on banking share prices listed on the Indonesia Stock Exchange (BEI), ROE has no effect on share prices. banks listed on the Indonesia Stock Exchange (BEI), trading volume has a positive and significant effect on the share prices of banks listed on the Indonesia Stock Exchange (BEI) and simultaneously NPM, ROA, ROE and trading volume have a positive and significant effect on bank share prices. listed on the Indonesian Stock Exchange (BEI). Abstrak : Tujuan penelitian ini untuk menganalisis pengaruh variabel FUNDAMENTAL dan teknikal terhadap harga saham perbankan yang go publik di Bursa Efek Indonesia Periode 2020-2023. Penelitian ini menggunakan metode deskriptif kuantitatif, dengan pengumpulan data menggunakan laporan keuangan dengan jumlah sampel sebanyak 20 perusahaan sehingga diperoleh jumlah observasi 80 data, yang diolah dengan menggunakan software SPSS. Hasil penelitian menunujukka bahwa secara parsial NPM berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), ROA berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), ROE tidak berpengaruh terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), volume perdagangan berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dan secara simultan NPM, ROA, ROE dan volume perdagangan berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI).
Copyright (c) 2026 Puja Mela, Rudy Chairudin, Syahyuni https://creativecommons.org/licenses/by-nc/4.0
Integrating Madurese Indigenous Philosophy Into Sustainable Business Framework: A Model For Warung Madura Resilience
This study examines the influence of Madurese ethnic philosophy on the business sustainability of Madura stalls, emphasizing cultural values as strategic capital that strengthens resilience. Core cultural principles including tretan dhibi’ (based solidarity), honesty, perseverance, and a strong work ethic shape management practices, trust mechanisms, and social networks that enhance competitive advantage. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), with 257 Madurese stall owners selected through the Slovin formula. The results of the outer model indicate that all indicators meet the required validity and reliability criteria. The inner model reveals an R² value of 0.337, indicating that Madurese ethnic philosophy significantly contributes 33.7% to business sustainability. These findings demonstrate that Madurese philosophy serves not only as a moral guideline but also as a form of social capital that facilitates supply stability, operational efficiency, trust-based networks, and the psychological resilience of business owners. The study underscores that local wisdom functions as a strategic asset in strengthening the sustainability of microenterprises and must be integrated with modern innovation to maintain competitiveness in an evolving market landscape.
Copyright (c) 2026 Abdul Azis, Vika Annisa Qurrata, Thomas Sosecco (Author) https://creativecommons.org/licenses/by-nc/4.0
The Cognitive Bridge: Analyzing The Mediating Role Of Psychological Well-Being On The Impact of Free Nutritious Meals on Student Learning Outcomes
This study aims to analyze the effect of the Free Nutritious Meals Program (FNMP) on Student Learning Outcomes (SLO) with Psychological Well-being (PWB) as a mediating variable. The background of this research is driven by the increasing implementation of nutritious food programs in schools, but their effectiveness in improving student learning outcomes still shows variation and does not have consistent conclusions in scientific studies. A quantitative approach with an explanatory survey design was used in this research, involving 108 grade XII students from SMK Negeri 3 Balikpapan as the sample. The research instrument was a Likert scale questionnaire, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that FNMP had a positive and significant effect on PWB, and PWB had a significant effect on SLO. Additionally, it was found that FNMP does not directly increase SLO significantly without the involvement of psychological well-being factors. This finding confirms that PWB plays a full mediating role in the relationship between FNMP and SLO. The better the implementation of FNMP, the higher the level of students' psychological well-being, which ultimately improves their learning outcomes. This study concludes that FNMP should not only be understood as a nutritional intervention, but also as a psychological intervention that focuses on improving students' emotional well-being in order to optimize its academic impact. Practically speaking, schools and policymakers are advised to integrate free meal programs with strategies that support students' psychological well-being.
Copyright (c) 2026 Lily Anisetiawan, Vika Annisa Qurrata, Thomas Sosecco (Author) https://creativecommons.org/licenses/by-nc/4.0
Kebijakan Open Government di Tingkat Daerah: Studi Eksploratif terhadap Transparansi Keuangan dan Keterlibatan Warga
Kebijakan Open Government di tingkat daerah menjadi salah satu pilar penting dalam mewujudkan tata kelola pemerintahan yang transparan, akuntabel, serta partisipatif. Penelitian ini bertujuan mengeksplorasi implementasi Open Government pada pemerintah daerah melalui tiga dimensi utama: transparansi informasi publik, keterlibatan warga, serta pemanfaatan teknologi digital sebagai infrastruktur pendukung. Menggunakan pendekatan kualitatif dengan desain studi eksploratif, penelitian ini menelusuri regulasi formal, praktik digitalisasi, dan persepsi publik yang membentuk dinamika keterbukaan di daerah. Hasil kajian literatur menunjukkan bahwa kapasitas fiskal, otonomi daerah, dan aktivitas ekonomi lokal menjadi determinan penting dalam meningkatkan transparansi, sementara faktor demografis seperti rasio penduduk lanjut usia dapat memperlambat penerapan digitalisasi. Digitalisasi, terutama melalui portal e-budgeting dan sistem informasi pemerintahan seperti SIPD, terbukti meningkatkan akses warga terhadap data publik serta memperkuat akuntabilitas. Namun, efektivitas partisipasi publik masih dihambat oleh forum musyawarah yang belum inklusif dan belum sepenuhnya dirancang sebagai ruang deliberatif. Kesenjangan antara desain regulatif dan praktik di lapangan menunjukkan perlunya reformasi mekanisme partisipatif yang lebih terbuka, representatif, dan berbasis teknologi. Penelitian ini menegaskan bahwa keberhasilan Open Government mensyaratkan integrasi yang harmonis antara regulasi yang jelas, kapasitas kelembagaan, kualitas teknologi informasi, serta pelibatan warga yang bermakna. Temuan ini diharapkan menjadi dasar bagi perumusan model implementasi Open Government yang adaptif terhadap konteks daerah serta mampu memperkuat kepercayaan publik dalam jangka panjang.
Copyright (c) 2026 Rodiyah Ahla Samar, Vika Annisa Qurrata, Thomas Soseco (Author) https://creativecommons.org/licenses/by-nc/4.0
The Influence of Scarcity Persuasion and Price Perception on Online Impluse Buying: Mediating Role of Aurosal
This study examines the influence of scarcity persuasion and price perception on online impulse buying behaviour among consumers of Skintific skincare products during TikTok Live sessions, with arousal acting as a mediating variable. Employing a quantitative approach, data were collected from 170 respondents who had purchased Skintific products through TikTok’s live streaming feature, and analysed using SEM-PLS with SmartPLS 4.1. The findings reveal that scarcity persuasion has a positive and significant effect on impulsive buying, whereas price perception shows no significant direct effect. Furthermore, both scarcity persuasion and price perception significantly enhance arousal; however, arousal does not significantly influence impulsive buying and therefore does not mediate either relationship. These results indicate that although live streaming can elevate consumers’ emotional activation, purchasing decisions for skincare products remain predominantly rational. The study reinforces the effectiveness of time- and quantity-based scarcity strategies in stimulating impulsive purchasing within live commerce
Copyright (c) 2026 Monika Dini Landria, Widhy Tri Astuti, Titik Kusmantini (Author) https://creativecommons.org/licenses/by-nc/4.0
Building Trust in Digital Retail: How Customer Reviews, Website Quality, and Product Assortment Shape Online Purchase Intention at Indomaret Yogyakarta
This study investigates the effects of customer reviews, website quality, and product assortment on online purchase intention, with trust as a mediating variable, among Klik Indomaret users in Yogyakarta. Using a quantitative approach and SEM-PLS with 209 respondents, the findings show that customer reviews and website quality significantly enhance online purchase intention, while product assortment has no direct effect. Trust plays a crucial role, exerting a significant positive influence on online purchase intention and mediating the effects of website quality and product assortment, but not customer reviews. These results indicate that system performance, usability, and product reliability are more influential than assortment variety within convenience-store digital platforms. The study contributes to understanding online consumer behaviour and highlights the importance of improving platform stability, interface design, and product availability to strengthen trust and encourage online purchasing. Practical recommendations and directions for future research are also provided
Copyright (c) 2026 Clara Rosita Apsari, Dyah Sugandini, Wisnalmawati Wisnalmawati (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisa Peran Pengawasan dalam Mewujudkan Good Governance Ekonomi Daerah Melalui Pendekatan Internal Control System
Abstract : This study aims to analyze the role of judicial review in overseeing local government good governance through the approach of the Government Internal Control System (SPIP). SPIP has become a key instrument in supporting transparency, accountability, and the effectiveness of public financial management at the local level. However, the effectiveness of SPIP continues to face institutional challenges, such as low system maturity and weak enforcement of administrative legal sanctions. Judicial review, as exercised by the Supreme Court and Constitutional Court, has the potential to serve as a legal oversight mechanism that addresses the normative weaknesses of SPIP. This study proposes an integrative model called the “Legal-Operational Feedback Loop” which combines SPIP audit outcomes with judicial mechanisms in a more accountable and lawful monitoring cycle. The findings reveal that judicial review can act as a legal instrument to strengthen SPIP, especially in cases involving legal violations in regional policy implementation. Thus, the synergy between SPIP and judicial review can promote more transparent, lawful, and participatory local governance. Abstrak : Penelitian ini bertujuan untuk menganalisis peran peninjauan yudisial dalam mengawasi tata kelola pemerintahan daerah yang baik melalui pendekatan Sistem Pengendalian Intern Pemerintah (SPIP). SPIP telah menjadi instrumen kunci dalam mendukung transparansi, akuntabilitas, dan efektivitas pengelolaan keuangan publik di tingkat daerah. Namun, efektivitas SPIP terus menghadapi tantangan kelembagaan, seperti kematangan sistem yang rendah dan penegakan sanksi hukum administratif yang lemah. Peninjauan yudisial, sebagaimana dilakukan oleh Mahkamah Agung dan Mahkamah Konstitusional, berpotensi berfungsi sebagai mekanisme pengawasan hukum yang mengatasi kelemahan normatif SPIP. Studi ini mengusulkan model integratif yang disebut “Lingkaran Umpan Balik Hukum-Operasional” yang menggabungkan hasil audit SPIP dengan mekanisme yudisial dalam siklus pemantauan yang lebih akuntabel dan sah. Temuan menunjukkan bahwa peninjauan yudisial dapat bertindak sebagai instrumen hukum untuk memperkuat SPIP, terutama dalam kasus-kasus yang melibatkan pelanggaran hukum dalam implementasi kebijakan daerah. Dengan demikian, sinergi antara SPIP dan peninjauan yudisial dapat mendorong tata kelola pemerintahan daerah yang lebih transparan, sah, dan partisipatif.
Copyright (c) 2026 Ponadi, Thomas Sosecco, Vika Annisa Qurrata (Author) https://creativecommons.org/licenses/by-nc/4.0
Determinants of Financial Distress Using a Binary Approach: Evidence from Property and Real Estate Firms on the IDX (2014–2023)
The study explores factors that influence the probability of distress on IDX. The study focuses on property and real estate companies. The study measures distress, with a dummy variable, where 1 mark a distressed firm and 0 marks a healthy firm. I looked at profitability, liquidity, solvency and efficiency ratio as indicators. The study used a targeted sampling method to select 36 issuers observed from 2014 to 2023. I tested the relationship, between ratios and financial distress using a regression model. I see that the results show the profitability reduces the chance of the distress. I notice that when the profitability is higher the chance that a firm will face the distress goes down. I see that the liquidity raises the chance of the distress. I notice that when the liquidity is higher, in this sector the liquidity may point to working capital management. I find that the solvency does not change the chance of the distress. I find that the efficiency ratio does not change the chance of the distress either. I see that the findings show the profitability and the liquidity matter for predicting the distress, in the property and real estate industry. I find the study gives information for the investors the creditors and the regulators. The study helps the investors; the creditors and the regulators check the stability and find the warning signs.
Copyright (c) 2026 Ida Ayu Fatmayuni, Rina Susanti, Aditya Wardana (Author) https://creativecommons.org/licenses/by-nc/4.0
Analyzing The Impact Of Employee Competence, Organizational Climate, and Physical Work Environment On Worker Productivity in Palm Oil Manufacturing
This study examines the influence of employee competence, organisational climate, and work environment on work performance at PT Perkebunan Nusantara IV Pasir Mandoge Palm Oil Factory. A quantitative method with an associative design was employed, involving 120 employees selected from a population of 172 using the Slovin formula with a 5% margin of error. Data were collected through five‑point Likert scale questionnaires and analysed using multiple linear regression with standard classical assumption tests in IBM SPSS Statistics. The results indicate that employee competence, organisational climate, and work environment each have positive and significant partial effects on work performance, with t‑values of 2.276, 3.213, and 3.787, respectively, all exceeding the critical value of 1.980. Simultaneously, these three variables significantly affect work performance, as shown by an F‑statistic of 9.934, greater than the critical value of 2.68. The coefficient of determination (R‑square) of 0.204 shows that 20.4% of the variation in work performance is explained by these variables, while 79.6% is attributed to other factors. The findings highlight that the work environment has the strongest association with work performance, underscoring the importance of supportive organisational conditions to enhance employee productivity and engagement.
Copyright (c) 2025 Ezekiel Berliantoro Sitorus, Maludin Panjaitan, Jon Henri Purba, Kristin Sinaga https://creativecommons.org/licenses/by-nc/4.0
The Influence of Financial Literacy and Interest Rate Perception on Paylater Usage Decisions for Business Capital with Risk Perception as a Moderating Variable (Study on MSMEs in Genuk District, Semarang)
The growth of digital financing services such as Paylater in Indonesia has increased rapidly, but its utilization as a source of business capital by MSMEs actors is still relatively low. This phenomenon is evident from the low understanding of MSMEs actors regarding Paylater mechanisms, high concerns about financial risks, and negative perceptions related to interest rates and service fees. This study aims to analyze the influence of financial literacy and interest rate perception on Paylater usage decisions as business capital, as well as to examine the moderating role of risk perception on MSMEs in Genuk District, Semarang. The research method uses a quantitative approach with probability sampling technique and simple random sampling of 98 MSME respondents. Data analysis was conducted using PLS-SEM. The results show that financial literacy has a positive and significant effect on Paylater usage decisions, while interest rate perception has a negative but not significant effect. Furthermore, risk perception is proven to moderate the influence of financial literacy on Paylater usage decisions positively and significantly, indicating that MSMEs actors with high literacy and good risk awareness are more selective in utilizing Paylater services. Risk perception also moderates the influence of interest rate perception on Paylater usage decisions positively and significantly, so that MSMEs actors' sensitivity to borrowing costs increases when risk is considered. The research model has an R-square value of 0.954, indicating very good predictive capability. These findings emphasize the importance of improving financial literacy and risk education to encourage wiser financial decisions in the use of Paylater services for MSMEs.
Copyright (c) 2026 Awalia Ririn Maulidina, Noni Setyorini, Rita Meiriyanti (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Keterampilan, Pengetahuan, Kemampuan Kerja, dan Kompensasi Terhadap Kinerja Karyawan UMKM Salon di Kota Semarang
Abstract : This study aims to analyze the influence of skills, knowledge, work ability, and compensation on employee performance at salon MSMEs in Semarang City. A quantitative approach with a survey method was applied involving 114 respondents. The research instrument was a Likert-scale questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression to examine the effect of independent variables on the dependent variable. The results show that skills, knowledge, work ability, and compensation have a positive and significant influence on employee performance. This emphasizes that human resource development through skills and knowledge improvement, combined with fair compensation policies, plays a crucial role in enhancing employee performance in the MSME sector. This study is expected to provide practical contributions for business owners in formulating HR management strategies, as well as academic contributions to enrich the literature on employee performance in MSMEs in Indonesia. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh keterampilan, pengetahuan, kemampuan kerja, dan kompensasi terhadap kinerja karyawan UMKM salon di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 114 responden. Instrumen penelitian berupa kuesioner dengan skala Likert, diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji pengaruh variabel bebas terhadap variabel terikat. Hasil penelitian menunjukkan bahwa keterampilan, pengetahuan, kemampuan kerja, dan kompensasi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini menegaskan bahwa pengembangan sumber daya manusia melalui peningkatan keterampilan dan pengetahuan, serta penerapan sistem kompensasi yang adil, merupakan faktor penting dalam mendukung kinerja karyawan pada sektor UMKM. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi pemilik usaha dalam merumuskan strategi manajemen SDM, serta kontribusi akademis dalam memperkaya literatur tentang kinerja karyawan pada UMKM di Indonesia.
keterampilan, pengetahuan, kemampuan kerja, kompensasi, kinerja karyawan, UMKM salon
Copyright (c) 2026 Eka Kumalasari, Sutrisno, Ira Setiawati (Author) https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Indeks Kompleksitas Ekonomi terhadap Ketimpangan Pendapatan di Negara-Negara ASEAN
Income inequality is an economic problem that still exists in various countries due to uneven income distribution. ASEAN is an organization for cooperation among Southeast Asian countries where, in terms of economic growth, each country has significant differences. In addition, in terms of trade balance, Singapore has the highest trade value, while Indonesia, Malaysia, and Thailand have trade deficits. Of course, there are many other factors that illustrate inequality in ASEAN countries, such as foreign investment, economic complexity index, and unemployment rates. Based on the results of the study, GDP per capita has a positive and significant effect on income inequality, foreign investment (FDI) has a significant and negative effect on income inequality, the economic complexity index has no significant effect and a negative effect on income inequality, and unemployment has a significant and positive effect on income inequality. Abstrak Ketimpangan pendapatan merupakan masalah ekonomi yang masih terjadi di berbagai negara akibat distribusi pendapatan yang tidak merata. ASEAN merupakan organisasi Kerjasama antar negara Asia Tenggara dimana melihat dari pertumbuhan ekonomi setiap negara memiliki perbedaan yang cukup signifikan, selain itu dilihat dari neraca perdagangan dimana Singapura memiliki nilai perdagangan tertinggi, sedangkan Indonesia, Malaysia, dan Thailand mengalami defisit perdangan. Tentunya masih banyak faktor lain yang menggambarkan ketimpangan di negara-negara ASEAN seperti, investasi luar negeri, indeks kompleksitas ekonomi, dan tingkat pengangguran. Sehingga perlu untuk menganalisis faktor-faktor yang mempengaruhi ketimpangan pendapatan di ASEAN. Berdasarkan hasil penelitian PDB per kapita berpengaruh positif dan signifikan terhadap ketimpangan pendapatan, Investasi luar negeri (FDI) berpengaruh signifikan dan negatif terhadap ketimpangan pendapatan Indeks Kompleksitas Ekonomi tidak berpengaruh signifikan dan berpengaruh negatif terhadap ketimpangan pendapatan. Pengangguran berpengaruh signifikan dan positif terhadap ketimpangan pendapatan.
Copyright (c) 2026 Alvina Zahra Wicaksana, Vika Annisa Qurrata, Thomas Soseco (Author) https://creativecommons.org/licenses/by-nc/4.0
Analisis Sistem Pengendalian Internal Pemerintah dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Kota Palembang
Abstract : The research problem formulation is how the implementation of the government’s internal control system improves the quality of financial reports of the city of Palembang (case study at the Regional Revenue Agency of the City of Palembang). The aim is to analyze the implementation of the government's internal control system to enhance the quality of financial reports of the city of Palembang. This research is associative, aimed at identifying the relationship between two or more variables and their effects. The independent variable is the internal control system, and the dependent variable is the quality of financial reports. The population of the study consists of employees of the Regional Revenue Agency of the City of Palembang. The number of respondents was 4 heads of departments from the regional revenue agency of Palembang city, which consisted of the BPHTB & PBB department, other local tax departments, the collection department, planning and development of local revenue, as well as the control and local tax database department. Primary data is needed as the basis for analysis, while the data collection technique used is a questionnaire. The analysis method used is qualitative analysis. The results of the study indicate that the Internal Control System at the Regional Revenue Agency of Palembang City is functioning well and is capable of improving the quality of its financial reports.
Copyright (c) 2025 Kiagus M Dimas Cattur Raihan, Muhammad Fahmi, Gumulya Sonny Marcel Kusuma https://creativecommons.org/licenses/by-nc/4.0
Perceived Usefulness, Tagline, Brand Image And Their Impact On The Society Of Palembang City On Repurchase Decisions Of Products In Lazada E-Commerce Through Customer Satisfaction As An Intervening Variable And Its Study From The Perspective Of Sharia Economics
This study aims to analyze the influence of perceived usefulness, tagline, brand image, and their impact on the society of Palembang City on repurchase decisions of products in Lazada e-commerce through customer satisfaction as an intervening variable within the perspective of Sharia economics. The study applies a quantitative approach. The population consists of Palembang City residents who use Lazada e-commerce, with a total sample of 100 respondents. Primary data were collected through questionnaires using a Likert scale and interviews. The data analysis techniques employed include the outer model, inner model, hypothesis testing, and intervening effect testing. The results indicate that: (1) perceived usefulness, tagline, and brand image have a positive and significant direct effect on product repurchase decisions; (2) perceived usefulness, tagline, and brand image positively and significantly affect customer satisfaction; (3) customer satisfaction has a positive and significant effect on repurchase decisions; and (4) customer satisfaction is able to mediate the effect of perceived usefulness, tagline, and brand image on repurchase decisions. From the perspective of Sharia economics, consumption should be based on a balance between needs and capabilities, avoid excessiveness, choose products that are halal, good, and beneficial, do not cause harm, and be carried out with honesty and prudence, so that repurchase decisions reflect responsible consumption behavior aligned with Islamic values.
Copyright (c) 2025 Yelisa Juliarti, Mismiwati, Chandra Zaky Maulana https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Kecerdasan Emosional, Bonus Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja PT. Global Jet Express JNT Kenten Palembang)
Abstract : This study aims to determine the effect of emotional intelligence, work bonuses, and the work environment on job satisfaction at PT. Global Jet Express Jnt Kenten Palembang. The sample in this study was 37 employees from all employees of PT. Global Jet Express Jnt Kenten Palembang. The analysis technique used was multiple linear regression analysis, processed using the computer program Statistical Product and Service Solution (SPSS) version 24. The results of the study indicate that Emotional Intelligence, Work Bonuses, and Work Environment have a simultaneous influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.000 <α (0.05), meaning Ho is rejected or Ha is accepted. The multiple linear regression equation is Y = 2.666 + 0.194 X1 + 0.720 X2 + 0.357X3. Emotional Intelligence has a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.034 <α (0.05). Work Bonuses have a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.000 <α (0.05). Work Environment has a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.006 <α (0.05). Abstrak : Penelitian ini bertujuan untuk mengetahui apakah ada Pengaruh Kecerdasan Emosional, Bonus Kerja, Dan Lingkungan Kerja Terhadap Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang. Sampel dalam penelitian ini sebanyak 37 orang karyawan dari seluruh karyawan PT. Global Jet Express Jnt Kenten Palembang. Teknik analisis yang digunakan adalah analisis linier berganda yang diolah dengan menggunakan bantuan program komputer Statistical Product and Service Solution ( SPSS) versi 24. Hasil penelitian menunjukkan bahwa Kecerdasan Emosional, Bonus Kerja, Dan Lingkungan Kerja memiliki pengaruh secara simultan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,000 < α (0,05) artinya Ho ditolak atau Ha diterima. Persamaan regresi linier berganda Y = 2.666+ 0.194 X1 + 0.720 X2 + 0.357X3. Kecerdasan Emosional memiliki pengaruh secara parsial dengan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,034< α (0,05). Bonus Kerja memiliki pengaruh secara parsial dengan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,000 < α (0,05). Lingkungan Kerja memiliki pengaruh secara parsial dengan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,006 < α (0,05).
Kecerdasan Emosional, Bonus Kerja, Lingkungan Kerja, Kepuasan Kerja
Copyright (c) 2026 Chintya Nurhaliza, Yunidar Erlina, Muhammad Said, Noviarni https://creativecommons.org/licenses/by-nc/4.0
The Effect of Sustainability Report and Good Corporate Governance on Firm Value in Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI)
This study aims to determine the effect of sustainability reports and boards of commissioners on company value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2021 to 2023. A quantitative method was used in this study. The secondary data used were annual financial reports and company sustainability reports obtained from official websites and www.idx.co.id. The sampling technique used was purposive sampling. This study used panel data regression analysis as its analysis method. The findings show that sustainability reports have a positive and significant effect on company value, while the board of commissioners (GCG) has a negative and significant effect on company value.
Copyright (c) 2025 Salwa Dzahabiyyah, Mismiwati, Titin Hartini, Rika Lidyah, Peny Cahaya Azwari https://creativecommons.org/licenses/by-nc/4.0