Journal Title: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Initials: JEBAKU Frequency: April, Agustus, dan Desember Print ISSN: 2827-8364 Online ISSN: 2827-8372 Editor in Chief: Aufa Rizka Azzumi, S.E.,M.A. DOI: 10.55606 Publisher: Lembaga Pengembangan Kinerja Dosen Discipline: Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 0173/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 1 Tahun 2022 sampai Volume 6 Nomor 2 Tahun 2026. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi Indexed by: Journal Sponsors and Partners :
Pengaruh Ukuran Perusahaan, Slack Resource, dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan
This study aims to examine the influence of company size, slack resources, and profitability on corporate social responsibility disclosure, a case study of basic material companies listed on the Indonesia Stock Exchange for the 2021-2024 period. Corporate social responsibility has become a crucial issue in the business world, especially since it was mandated for companies operating in the natural resources sector through Law No. 40 of 2007 concerning Limited Liability Companies. The basic material sector, including mining, chemicals, wood, paper, construction materials, containers, and packaging, plays a vital role in the economy, but faces significant challenges related to the environmental and social impacts of its operational activities. This study employed a quantitative approach and utilized secondary data from annual reports and sustainability reports. Samples were selected using a purposive sampling method, and multiple regression analysis was conducted using SPSS 26 to test the hypotheses. The sample size was 31 companies, spanning a 4-year observation period, resulting in 124 observational data sets. The study shows that company size, slack resources, and profitability simultaneously influence the disclosure of corporate social responsibility. This means that large companies tend to have a greater number and variety of stakeholders, so they will receive greater attention and pressure from stakeholders, so that companies not only implement CSR, but also disclose it. Partially, company size influences the disclosure of corporate social responsibility, while slack resources and profitability proxied using ROA and ROE do not influence the disclosure of corporate social responsibility. This indicates that the size of slack resources and profitability do not influence companies to disclose corporate social responsibility, because companies will still disclose even at a minimal level.
Copyright (c) 2025 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
Mekanisme Pengelolaan Administrasi Keuangan pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sidoarjo Ditinjau dari Peraturan Gubernur Jawa Timur No 11 Tahun 2024
The development of information technology has driven digital transformation in government administration, including in East Java Province, which has confirmed the implementation of the Electronic-Based Government System (SPBE) through Governor Regulation No. 11 of 2024. This study aims to examine the financial management mechanisms in the Population and Civil Registration Office of Sidoarjo Regency based on this regulation. The method used is descriptive qualitative with an approach of interviews, observation, and document analysis. The results of the study show that the implementation of SPBE at the Sidoarjo Dispendukcapil covers four main stages: planning and budgeting, implementation and administration, recording and reporting, as well as control and supervision. Digitization through the SIPD and SIKSDA systems has succeeded in improving the efficiency, accuracy, and transparency of financial management, despite technical obstacles such as limited connectivity and server stability. Human resource development through regular training is key to the successful adaptation of this technology. This study recommends improving technological infrastructure, integrating application systems, and continuously developing human resource competencies to support transparent, effective, and accountable governance in local government. These findings make an important contribution to strengthening digital financial administration management in the era of modern governance.
Peran Tunjangan pada Produktivitas Pekerja UMKM di Tangerang Selatan
Employee productivity serves as a crucial factor for MSMEs sustainability amid competitive labor market conditions. This study aims to analyze the role of employee benefits on worker productivity in MSMEs across South Tangerang using a qualitative approach through in-depth interviews with 24 informants consisting of 12 MSME owners and 12 employees in culinary, fashion, and service sectors. Research findings indicate that mandatory benefits such as BPJS Health reduce sick leave absences by up to 51%, while discretionary benefits in the form of performance bonuses increase production output by up to 30%. Benefits influence productivity through two pathways: fulfilling basic needs that enable optimal work focus and mediating job satisfaction that enhances intrinsic motivation. Business sectors determine benefit type priorities, where culinary emphasizes meal allowances while fashion prioritizes production bonuses. MSMEs with consistent and structured benefit sistems achieve significant productivity improvements despite facing financial constraints. The optimal strategy involves phased implementation focusing on benefits that deliver the greatest impact on specific job characteristics. This research recommends human resource management assistance for MSME practitioners to design effective and sustainable compensation sistems.
Pengaruh Pengelolaan Aset Tetap dan Belanja Modal terhadap Efektivitas Pemanfaatan Aset di Dinas Kesehatan Kota Kupang
This study aims to determine the effect of fixed asset management and capital expenditure on the effectiveness of asset utilization at the Kupang City Health Office. This research employs a field study method with a quantitative approach. The population of this study consists of all employees in the work units of the Kupang City Health Office. Using the purposive sampling method, a total of 54 respondents were selected, consisting of those working in the finance division, asset management, analysis, and planning. The data used are primary data collected through questionnaires. The data were processed using SPSS version 27. The data analysis techniques applied include data instrument testing, descriptive statistical analysis, multiple linear regression analysis, and classical assumption testing. The results of the study show that, partially, fixed asset management has no significant effect on the effectiveness of asset utilization, while capital expenditure has a significant effect on the effectiveness of asset utilization. Furthermore, simultaneously, fixed asset management and capital expenditure have a significant effect on the effectiveness of asset utilization at the Kupang City Health Office.
Analisis Tingkat Kesehatan dengan Metode RGEC pada PT. Bank Negara Indonesia
This study aims to analyze the health level of PT. Bank Negara Indonesia using the RGEC method.(Risk Profile, Good Corporate Governance, Earnings, Capital)This study uses a quantitative research approach with a descriptive approach. Data were obtained through observation and documentation at PT. Bank Negara Indonesia. The data analysis technique used in this study was the RGEC method.(Risk Profile, Good Corporate Governance, Earnings, Capital)The results of this study indicate that the quality of composite risk management implementation is quite adequate, the implementation of GCG principles is well-executed, the company's management capabilities from the profitability factor are adequate and support capital growth, and PT. Bank Negara Indonesia is able to manage the company's capital very well.Risk Profileshows that the quality of composite risk management implementation is sufficient. Profitability Assessment (Earnings) at Bank Negara Indonesia using two ratios, namely ROA and NIM during 2020-2024, shows that the company's management capabilities from the profitability factor are adequate and support capital growth. Capital Assessment (Capital) at Bank Negara Indonesia was in very healthy condition from 2020 to 2024. This indicates that the bank managed its capital very well during that period.
Analisis Tata Kelola Dana Desa Berbasis Good Governance dalam Pembangunan dan Pemberdayaan Masyarakat Desa Pepelegi, Kabupaten Sidoarjo
The purpose of this study is to examine the application of good governance principles in the management of Village Funds in Pepelegi Village, Waru District, Sidoarjo Regency, and to assess its compliance with Home Affairs Ministerial Regulation Number 20 of 2018, using qualitative descriptive methods in the form of interviews, observations, and document analysis. The informants used in this study were community representatives, BPD members, the Village Secretary, the Head of Finance, and the Head of Planning. The research findings show that Village Funds have been managed according to the provisions (starting from planning, implementation, administration, reporting, and accountability). During the planning stage, village meetings were conducted in a participatory manner, and planning documents were prepared following the established standards. The implementation stage relied on a self-management system (swakelola), using locally sourced materials and involving community participation through collective work (gotong royong). In the administrative stage, financial records were properly maintained using the Village General Cash Book and supporting documents. Reporting was completed on schedule by village officials, while accountability reports were submitted to the subdistrict (Camat) and made accessible to the community. Overall, the management of Village Funds in Pepelegi Village reflects adherence to accountability, transparency, and community participation principles and complies with the provisions outlined in Permendagri No. 20 of 2018.
Analisis Penurunan Nilai Aset berdasarkan Sak Entitas Privat: Studi Literatur
This study examines asset impairment in private entities based on the Private Entity Financial Accounting Standards (SAK EP) to understand the mechanisms of identifying indicators, measurement methods, recognition procedures, and their impact on financial statements. Using a descriptive qualitative method, data were obtained from various sources such as the internet, financial reports, books, and journals, and then analyzed to provide a comprehensive depiction of impairment implementation. SAK EP requires entities to assess the presence of impairment indicators at the end of each reporting period and to calculate the recoverable amount as the higher of fair value less costs to sell or value in use. When the carrying amount of an asset exceeds its recoverable amount, the difference is recognized as an impairment loss. The findings indicate that asset impairment is influenced by internal factors such as declining asset performance, physical deterioration, and changes in estimated benefits, as well as external factors such as economic fluctuations, technological changes, and debtor default risk. Asset impairment affects the carrying amount of assets, net income, and financial ratios such as ROA and ROE, while enhancing the relevance, transparency, and reliability of financial information. This study emphasizes that the application of impairment in accordance with SAK EP plays a crucial role in ensuring that the financial statements of private entities reflect the actual economic conditions and provide reliable information for stakeholders.
Pengaruh Online Customer Review dan Harga terhadap Keputusan Menginap di Fahira Hotel Syariah Bukittinggi
This study aims to analyze the influence of Online Customer Review (OCR) and Price on the decision to stay at Fahira Hotel Syariah Bukittinggi. The background of this study is based on the fluctuation in the number of guests staying, higher room prices compared to similar hotels, and negative reviews from guests regarding hotel cleanliness and facilities. This phenomenon raises questions about the extent to which OCR and price play a role in influencing consumer decisions. This study uses a quantitative correlational method with a purposive sampling technique to 99 respondents who have stayed at Fahira Hotel Syariah Bukittinggi. Data were obtained through distributing questionnaires processed using multiple linear regression analysis with the help of SPSS 24 software. The results of the partial test show that OCR has a positive and significant effect on the decision to stay with a calculated t-value of 2.142> t-table 1.98472 and sig 0.035 <0.05. The price variable also has a positive and significant effect with a calculated t-value of 5.818> t-table 1.98472 and sig 0.000 <0.05. A simultaneous F-test showed that OCR and price significantly influenced the decision to stay, with an F-count of 18.174 > F-table of 3.092 and a significance level of 0.000 < 0.05. The coefficient of determination of 0.615 indicates that 61.5% of the variation in the decision to stay was influenced by OCR and price, while the remaining 38.5% was influenced by other factors. This study provides implications for hotel management to pay more attention to service quality and price adjustments to increase customer satisfaction and interest.
Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
Analisis Penerimaan dan Penempatan Karyawan pada UMKM Songket Zainal Kota Palembang
This study analyzes the employee recruitment and placement process within UMKM Songket Zainal in Palembang. The background of this research lies in the importance of human resource management (HRM) for small and medium enterprises, particularly those in traditional craft industries such as songket weaving. The objective of the study is to describe the recruitment practices, identify weaknesses in employee placement, and evaluate how these processes affect overall work performance. A qualitative descriptive method was employed, with data collected through interviews, observation, and documentation involving the owner and several employees. The findings reveal that recruitment still relies on simple, traditional mechanisms based on recommendations and direct applications without formal assessment of competencies. Employee placement tends to be flexible and based on experience, skills, and worker comfort. However, the absence of standardized selection criteria and structured placement procedures leads to inefficiencies and mismatch of skills. This study implies the need for UMKM to adopt clearer recruitment standards, basic skill tests, and systematic training to enhance employee productivity and organizational effectiveness.
Analisis Fundamental Makro dan Struktur Modal Terhadap Nilai Perusahaan dengan Variabel Intervening pada Perusahaan Sektor Industri Dasar dan Bahan Kimia Tahun 2018-2022
This research investigates how macroeconomic conditions and capital structure shape firm value, with particular attention to mediating influences specifically, ownership configuration, financial performance, earnings management practices, and intrinsic firm attributes. The empirical analysis draws on data from firms operating in the basic industry and chemical sectors, all publicly listed on the IDX between 2018 and 2022. Employing the PLS structural equation modeling approach via SmartPLS, the study yields several key insights: Macroeconomic indicators show no statistically significant association with firm attributes, financial outcomes, or earnings management behavior. Conversely, capital structure exerts a notable influence on earnings management strategies, though its effect on firm value operates exclusively through indirect pathways. Internal determinants including firm-specific traits and financial performance emerge as robust, positive drivers of firm valuation. Ownership configuration, however, demonstrates no direct linkage to either firm value or earnings management intensity. Collectively, the findings lend empirical support to both signaling theory and the trade-off theory of capital structure. They underscore a critical implication: enhancing internal governance frameworks, operational transparency, and corporate financial discipline contributes more substantially to firm value creation and the integrity of financial reporting than external macroeconomic fluctuations.
Tinjauan Hukum atas Fungsi OJK dalam Menjamin Perlindungan Tenaga Kerja di Sektor Perbankan Syariah
This study examines the role of the Financial Services Authority (Otoritas Jasa Keuangan/OJK) in ensuring the protection of workers in the Islamic banking sector as part of the national financial services system. OJK is not only responsible for maintaining the stability and integrity of the financial industry but also has a role in ensuring the implementation of labor protection principles within financial institutions. This study aims to analyze, from a legal perspective, the functions and authorities of OJK in providing legal protection for workers in Islamic banking and to assess the effectiveness of its supervisory mechanisms. The research employs a normative legal research method using statutory and conceptual approaches, focusing on the analysis of the OJK Law, labor regulations, and legal provisions related to Islamic banking. The findings indicate that OJK has indirect authority in protecting workers through the regulation of corporate governance and risk management practices. However, in practice, the protection of workers in Islamic banking still faces challenges, particularly limited inter-institutional coordination and the absence of optimal preventive supervisory instruments. Therefore, strengthening regulations and enhancing institutional synergy are necessary to ensure fair and sustainable protection for workers in the Islamic banking sector.
Peran Tabungan Bank Digital dalam Meningkatkan Literasi Keuangan Generasi Muda pada Era Transformasi Ekonomi Digital
This study aims to describe the implications of affective, cognitive, psychomotor, moral, and spiritual development in the learning process of a fourth-grade elementary school student. Using a descriptive qualitative approach, the research data were obtained through an interview with a student named Syakilla Mentari, who lives with her father, Ponimen, and her grandmother, Saminem. The findings show that Syakilla demonstrates strong emotional regulation; when she becomes angry, she remains silent and avoids expressing excessive emotions. Cognitively, she tends to study independently, even though she finds certain subjects, such as Mathematics and English, challenging. In contrast, she shows a high interest in religious subjects, particularly Aqidah. Psychomotor aspects are reflected in her active participation in daily household activities, especially assisting her grandmother after school. Morally and spiritually, Syakilla displays responsible behavior, respect for elders, and adherence to religious values in her everyday life. Overall, the results of this mini research indicate that the student’s developmental aspects contribute significantly to shaping her learning behavior, attitude, and personal character both at school and at home.
Audit Sektor Publik sebagai Instrumen Penguatan Good Governance dalam Pengelolaan Keuangan Publik
Public sector audits play a strategic role in supporting the realization of good governance, particularly in public financial management, which demands high levels of accountability, transparency, effectiveness, and efficiency. Increasing public demands for clean and accountable governance have made good governance practices a fundamental requirement in the public sector. However, in practice, there are still various problems, such as weak supervision, low compliance with regulations, and suboptimal follow-up on audit results in public financial management. This article aims to conceptually analyze the role of public sector auditing as an instrument for strengthening good governance in public financial management. The research method used is a qualitative approach with a conceptual paper type, through the review and synthesis of theories, regulations, and previous research results relevant to public sector auditing, good governance, and public financial management. The conceptual framework is built based on public sector agency theory, stewardship theory, and public accountability theory, which view auditing as a mechanism for control and accountability in the relationship between the government and the public. The results of the conceptual study show that public sector audits contribute significantly to strengthening the principles of good governance through increased transparency, accountability, and the effectiveness and efficiency of public financial management, supported by the independence and competence of auditors, compliance with audit standards, and the effectiveness of audit follow-up, so that public sector audits not only function as a financial examination tool, but also as a strategic instrument in promoting sustainable improvement in public financial management.
Strategi Pemasaran dalam Meningkatkan Daya Saing Destinasi Pariwisata Super Prioritas Labuan Bajo
Labuan Bajo has been designated as one of Indonesia’s Super Priority Tourism Destinations, possessing strong competitive advantages derived from its unique natural attractions, particularly Komodo National Park, marine tourism, and distinctive island landscapes. This study aims to analyze marketing strategies in enhancing the competitiveness of Labuan Bajo as a super priority destination amid increasing competition and sustainability challenges. Using a qualitative approach, data were collected through in-depth interviews, observations, and documentation involving key stakeholders, government representatives, local communities, and domestic and international tourists. The findings indicate that marketing strategies play a crucial role in strengthening destination competitiveness, with digital marketing through social media, official websites, and online travel platforms proving effective in building destination image and attracting visitors. However, marketing efforts remain concentrated on iconic attractions and are not yet fully supported by equitable infrastructure development, consistent service quality, and inclusive tourist information, particularly for international visitors. Therefore, an integrated and adaptive marketing strategy supported by service improvement, infrastructure strengthening, destination diversification, and sustainable management is essential to ensure long-term competitiveness and sustainable tourism growth in Labuan Bajo.
Kontribusi Koperasi terhadap Pemberdayaan Ekonomi dan Kesejahteraan Masyarakat di Kota Medan
Cooperatives play a crucial role in improving community welfare through economic empowerment, particularly in urban areas with significant socio-economic disparities, such as Medan. This study aims to analyze the contribution of cooperatives to empowering the community economy and improving the welfare of their members. A qualitative approach was used, collecting data through interviews, observations, and documentation studies at several active cooperatives in Medan. The results indicate that cooperatives play a key role in providing access to capital, entrepreneurship training, and developing micro, small, and medium enterprises (MSMEs), thereby enhancing members' economic capabilities and encouraging active participation in local economic activities. Additionally, cooperatives help foster a sense of community and mutual support, creating sustainable economic opportunities for individuals and families. This study highlights the importance of cooperatives in fostering economic independence and social cohesion in Medan. The findings provide important implications for strengthening cooperative policies, improving management practices, and refining community economic empowerment strategies in Medan to achieve long-term growth and prosperity.
Pengaruh Bargaining Power Perempuan terhadap Partisipasi Kerja Perempuan Menikah di Provinsi Bali
The majority of married women are still concentrated in the informal sector, indicating limited employment options. The province of Bali places married women with significant customary and domestic responsibilities. The fact that there are differences in labor participation patterns based on education level raises the suspicion that education not only plays a role in human capital but also as a resource that strengthens women's bargaining power in the negotiation process of household decision-making amidst the strong role of customary and domestic roles that often place women in a weak bargaining position. Using data from the 2023 National Socioeconomic Survey (Susenas), this study aims to analyze women's bargaining power, as measured by the wife's education, on the labor participation of married women in Bali Province, with control variables of husband's education, age, number of children, and area of ​​residence. An ordered logit analysis shows that women's education as a measure of bargaining power significantly influences married women's labor participation, with women with higher levels of education having a greater tendency to work in the formal sector. This finding confirms that married women's labor participation is a result of the negotiation process within the household. Therefore, women's employment policies need to consider strengthening women's bargaining power, particularly through increasing access to education.
Pengaruh Kualitas Pelayanan, Customer Experience, dan Kepercayaan terhadap Kepuasan Pelanggan pada CV Bharata Mas Teknik
Customer satisfaction is a crucial factor in determining the success of service companies in retaining their customers. Service quality, customer experience, and trust are key elements that influence the level of customer satisfaction. These three factors play a significant role in establishing long-term relationships between companies and their customers. High service quality enhances customers’ positive perceptions, pleasant experiences strengthen loyalty, and trust encourages customers to continue using the services offered. This study aims to examine the effects of service quality, customer experience, and trust on customer satisfaction at CV Bharata Mas Teknik in Denpasar. The population of this study consists of all customers of CV Bharata Mas Teknik, with a sample of 126 respondents selected using purposive sampling. The analytical tool employed to test the hypotheses is multiple linear regression analysis using SPSS version 25. The results indicate that service quality, customer experience, and trust each have a positive and significant effect on customer satisfaction at CV Bharata Mas Teknik. This finding implies that improvements in service quality, customer experience, and trust contribute to higher levels of customer satisfaction. Based on the results, CV Bharata Mas Teknik is advised to continuously enhance service quality, customer experience, and trust to support sustainable improvements in customer satisfaction.
Analisis Empiris Work Life Balance, Work Engagement, dan Lingkungan Kerja sebagai Determinan Kepuasan Kerja Guru Gen Z
Rapid changes in the digital world are pushing educators to adopt technology, but also creating complex administrative responsibilities that impact job satisfaction, an important element for professional performance and sustainability. One of the main phenomena is the significant gap between Generation Z's (Gen Z, born between 1997-2012) expectations of work-life balance and the actual conditions in the teaching world, which is considered ‘high risk’. Although Gen Z shows enthusiasm, they are trapped in pressure and fatigue due to the enormous burden of non-teaching tasks, as well as feudal and unsupportive school conditions, which lead to low Work Engagement. The lack of studies focusing on the influence of Work-life Balance, Work Engagement, and Work Environment on the Job Satisfaction of Gen Z teachers in Indonesia in particular is a gap in research. This study aims to bridge this gap, given the characteristics of Gen Z who desire flexibility and a supportive atmosphere. This quantitative research plays an important role in providing empirical contributions and as a basis for the development of education policies in formulating strategies to improve teacher welfare that are responsive to the demands of the new generation.
Pengaruh Lingkungan Kerja dan Beban Kerja terhadap Kinerja Karyawan pada UMKM Fotocopy Piranha Malang
This study aims to analyze the effect of work environment and workload on employee performance at Piranha Photocopy MSME in Malang City. Human resources are a key element in the operational success of MSMEs, so factors that affect performance need to be studied in depth. The study uses a quantitative approach with a cross-sectional design and involves the entire employee population of 49 respondents through total sampling techniques. Data were collected using a closed questionnaire covering variables of work environment, workload, and employee performance, then analyzed using correlation tests and multiple linear regression using SPSS. The results show that the work environment has a positive and significant effect on employee performance with a regression coefficient of 0.332 (sig. 0.003). Workload also has a positive and significant effect with a regression coefficient of 0.207 (sig. 0.008), although its effect is smaller than that of the work environment. An R value of 0.848 indicates a very strong relationship between the independent variables and employee performance, while an R Square of 0.292 shows that 29.2% of the variation in performance can be explained by the work environment and workload.
Pengaruh Belanja Daerah dan Indeks Pembangunan Manusia terhadap Pertumbuhan Ekonomi di Provinsi Aceh
This study aims to analyze the effect of Regional Expenditure and the Human Development Index on Economic Growth in Aceh Province. The research method used is quantitative, and the data will be analyzed according to the required model. Data processing was carried out using multiple linear regression with the Eviews10 software. The data source used is secondary data obtained from historical records available in published archives. The findings of the study reveal that Regional Expenditure has a positive but insignificant effect on Non-Oil and Gas Economic Growth in Aceh Province, while the Human Development Index also shows a positive but insignificant effect on Non-Oil and Gas Economic Growth in Aceh Province. Simultaneously, both variables do not have a significant effect on Non-Oil and Gas Economic Growth in Aceh Province. Based on the regression analysis, the R-squared (R²) value was recorded at 0.2166. This indicates that Regional Expenditure and the Human Development Index can explain 21.66% of the variation in Non-Oil and Gas Economic Growth in Aceh Province, while the remaining 78.34% is influenced by other variables not included in this research model, such as investment, unemployment rate, inflation, taxes, subsidies, export-import, international trade, exchange rates, and household consumption.
Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa (ADD) di Desa Manubelon Kecamatan Amfoang Barat Daya Kabupaten Kupang
Villages play a strategic role in governance and development as the frontline of public service delivery. One of the key instruments supporting this role is the Village Fund Allocation (ADD), whose management is required to adhere to the principles of transparency, accountability, and community participation. This study aims to analyze the accountability of the Manubelon Village Government in managing the Village Fund Allocation (ADD) in Manubelon Village, Amfoang Barat Daya District, Kupang Regency. The research employs a descriptive qualitative approach, focusing on five dimensions of accountability: legal and honesty accountability, managerial accountability, program accountability, policy accountability, and financial accountability. Data were collected through observation, in-depth interviews, and documentation, with informants selected using purposive sampling. Data analysis was conducted using the interactive model of Miles and Huberman. The findings indicate that the management of ADD in Manubelon Village has normatively complied with prevailing regulations and involved the community through village deliberation forums. However, several challenges remain in practice, including delays in financial accountability reports, weak administrative discipline among village officials, suboptimal program planning and implementation, and low levels of community participation and understanding of village financial management. Therefore, although accountability in ADD management has been implemented procedurally, its effectiveness still needs to be enhanced through strengthening the capacity of village officials, improving administrative and reporting systems, and optimizing the supervisory roles of the Village Consultative Body (BPD) and the community.
Efektivitas Pengelolaan Tambang Pasir Wae Lengkas terhadap Perekonomian Masyarakat di Kelurahan Golo Dukal Kabupaten Manggarai
Indonesia possesses abundant natural resources, including mineral resources that play a strategic role in improving community welfare. One form of community-based mining that continues to develop is traditional sand mining, such as the Wae Lengkas Sand Mine located in Golo Dukal Village, Manggarai Regency. This study aims to analyze the effectiveness of sand mining management and its contribution to the local community’s economic conditions. The research employs a qualitative method with a phenomenological approach and a case study design. Data were collected through in-depth interviews, field observations, and documentation, with informants selected using purposive and snowball sampling techniques. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that the management of the Wae Lengkas sand mine has not been fully effective. The organizing and actuating aspects function relatively well due to strong kinship values and active community participation. However, the planning and controlling aspects remain weak, particularly regarding legal licensing, technical planning, occupational safety, and environmental impact control. The main inhibiting factors include limited technology, minimal government support, low human resource capacity, and inadequate supporting facilities. Therefore, stronger government involvement through assistance, regulatory socialization, training programs, and supervision is required to ensure that community-based sand mining management becomes more effective, safe, and sustainable while providing long-term economic benefits for local communities.
Tantangan dan Manfaat Pendekatan Bottom Up dalam Pembangunan Berkelanjutan di Kabupaten Kupang
Sustainable development has become the main framework in global efforts to address the imbalance between economic growth, social justice, and environmental preservation. Amid global challenges such as climate change, rapid urbanization, and social inequality, the bottom-up approach has emerged as an alternative strategy that emphasizes the active participation of local communities in development planning and implementation. This study aims to identify and analyze the challenges and benefits of a bottom-up approach to sustainable development. The method used is a literature study, integrating the results of the review. The results of the study show that this approach brings significant benefits, namely increased social inclusion, encouragement of local innovation, and strengthening of environmental sustainability through community participation. These benefits are manifested in increased community ownership of programs, which encourages local adaptation initiatives, such as traditional irrigation techniques to reduce the impact of drought, as well as the implementation of organic farming programs and mangrove forest management. However, the implementation of the bottom-up approach in Kupang Regency faces substantial challenges, which are divided into resource constraints (including human and financial resources) and coordination issues. Resource constraints, such as lack of access to education and technology, can hamper program implementation.
Pengendalian Internal dan Good Corporate Governance dalam Pencegahan Kecurangan (Fraud)
ABSTRAK Kecurangan (fraud) merupakan permasalahan serius yang dapat merugikan organisasi baik secara finansial maupun nonfinansial, serta menurunkan kepercayaan publik. Oleh karena itu, diperlukan upaya pencegahan yang efektif melalui penguatan sistem pengendalian internal dan penerapan Good Corporate Governance (GCG). Penelitian ini bertujuan untuk mengkaji peran pengendalian internal dan Good Corporate Governance dalam pencegahan kecurangan (fraud) berdasarkan hasil-hasil penelitian terdahulu. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif. Data diperoleh dari artikel-artikel ilmiah yang dipublikasikan pada jurnal nasional terakreditasi SINTA dan relevan dengan topik penelitian. Teknik analisis data dilakukan melalui analisis isi (content analysis) untuk mengidentifikasi, mengklasifikasikan, dan mensintesis temuan penelitian sebelumnya. Hasil studi literatur menunjukkan bahwa secara umum pengendalian internal dan penerapan prinsip-prinsip Good Corporate Governance memiliki pengaruh positif terhadap pencegahan kecurangan. Sistem pengendalian internal yang efektif mampu mengurangi peluang terjadinya fraud, sedangkan penerapan GCG mendorong transparansi, akuntabilitas, dan pengawasan yang lebih baik. Namun demikian, beberapa penelitian menunjukkan hasil yang tidak signifikan secara parsial, yang dipengaruhi oleh efektivitas implementasi dan komitmen organisasi. Penelitian ini menyimpulkan bahwa pencegahan kecurangan memerlukan pendekatan yang terintegrasi antara pengendalian internal dan Good Corporate Governance agar dapat berjalan secara efektif dan berkelanjutan. Kata kunci: Pengendalian Internal; Good Corporate Governance; Pencegahan Fraud.
Transformasi Kompetensi SDM dan Komunikasi Layanan di Era Digital: Tinjauan Strategis Manajemen Sumber Daya Manusia
The rapid development of information technology in the Industrial Revolution 4.0 era demands a fundamental transformation in Human Resource Management (HRM) practices. The main challenge organizations face today is the skill gap between industrial digitalization demands and workforce readiness, especially in maintaining customer service interaction quality. This study aims to analyze comprehensive strategies to increase HR productivity through strengthening digital competence, adaptive business communication, and adopting HRM technology. This research uses the Systematic Literature Review (SLR) method by reviewing 20 reputable journal articles (International and National) published between 2021 and 2025. The results show that improving service performance cannot rely solely on technology adoption but requires the integration of "hybrid" competencies. These competencies include technical digital skills (hard skills) and digital empathy (soft skills) as key drivers. Furthermore, this transformation must be supported by a digital HRM ecosystem, including algorithm-based recruitment systems, flexible compensation schemes, and digital leadership styles. This study concludes the need for a sustainable HRM approach that balances technological efficiency with employee well-being and literacy to achieve long-term competitive advantage.
Strategi Branding dan Digital PR dalam Memperkenalkan Batik Sebagai Fashion Modern Kepada Gen-Z
This study aims to analyze the influence of modern branding strategies and digital public relations on brand awareness and brand image of batik as a modern fashion among Generation Z and their impact on purchase intention. This study used a quantitative approach with a survey method through an online questionnaire. The research respondents were 125 Generation Z individuals aged 13–28 years in Indonesia who were familiar with modern batik products. The data obtained were analyzed using the Patrial Least Squares-Structural Equation Modeling method. The results showed that modern branding strategies and digital public relations had a positive and significant effect on brand awareness and brand image. Furthermore, brand awareness and brand image were proven to significantly increase purchase intention. Fashion involvement was shown to moderate the relationship between brand image and purchase intention, but did not moderate the relationship between brand awareness and purchase intention. The findings of this study provide theorectial contributions and practical implications for the development of batik marketing strategies.
Pengaruh Konten Promosi Digital UMKM Kuliner terhadap Keputusan Pembelian Mahasiswa UINSU
The motivation for this study stems from the rapid development of digital marketing within small and medium-sized enterprises (SMEs) in the food industry, aimed at attracting customers, particularly the student demographic who frequently utilise social media. The research objective is to identify the digital marketing messages influencing purchasing decisions among UINSU students. Employing a quantitative methodology, this study surveyed 30 UINSU students via questionnaire distribution. Data were processed using SPSS version 31, encompassing validity and reliability assessments, literature review, univariate analysis, and inferential statistics. Findings indicate that digital information holds significant value for UINSU students' purchase intentions, with a conversion rate of 0.508 (equivalent to 50.8%). This implies that digital marketing messages contribute 50.8% to purchase intention, with the remaining 49.2% influenced by external factors not considered in this study. Based on these findings, it can be concluded that the more appealing and effective the digital marketing messages employed by SMEs in the food and beverage industry, the more significant their influence on consumer purchase intention.
Pengaruh Pemahaman Akuntansi, Lama Usaha dan Tingkat Pendidikan terhadap Penerapan SAK EMKM dengan Teknologi Informasi sebagai Variabel Moderasi pada UMKM Kota Bogor
The purpose of this study was to analyze accounting understanding, business duration, and education level on the implementation of SAK EMKM with information technology as a moderating variable in MSMEs in Bogor City. The applied quantitative approach with a sample of 60 using data analysis program Smart Partial Least Square (PLS) 3.0, a technique classified as Structural Equation Modeling (SEM). The findings and results of this study indicate that accounting understanding, business duration, and education level influence the implementation of SAK EMKM. However, information technology is not able to moderate the influence of accounting understanding, business duration, and education level on the implementation of SAK EMKM. These findings provide further understanding of the factors that influence the implementation of accounting standards in MSMEs, as well as provide important insights for policymakers and MSME actors in efforts to improve compliance with applicable accounting standards. In addition, these results also indicate the need for other approaches to improve the implementation of information technology in MSMEs to support compliance with SAK EMKM. The recommendation from this study is the need for a more holistic approach to increasing the capacity of information technology in MSMEs and improving accounting understanding for business actors at the micro and small levels.
Analisis Pengelolaan Dana Desa dalam Upaya Pembangunan Desa untuk Meningkatkan Kesejahteraan Petani Desa Purwodadi Kecamatan Sunggal
This study aims to determine the factors of potential, human resources, capital, village fund allocation, consumption, infrastructure and family responsibilities relevant to improving the welfare of farmers in Purwodadi Village, Sunggal District. The implementation of regional autonomy and decentralization aims to improve the efficiency and effectiveness of resource management, the quality of public services, and community welfare. Empowerment based on village development through village funds focuses on improving welfare, the quality of human resources, and reducing poverty by utilizing local potential, so that the village becomes independent. Although Purwodadi Village has a significant budget and economic potential, the welfare of its people is still low. This is reflected in the income that depends on the traditional and simple agricultural sector, and the condition of the houses which are still very simple. In addition, the management of village funds is less transparent and professional, with the distribution of aid that is not evenly distributed, causing public distrust of the management of these funds and contributing to the low level of welfare. This study uses the Confirmatory factor analysis (CFA) and Multiple Linear Regression statistical analysis models, with a total of 150 respondents collected by distributing questionnaires. The results of the Confirmatory Factor Analysis (CFA) analysis show that of the seven factors, four factors that are worthy of increasing the welfare of farmers in Purwodadi Village, Sunggal District have a significant influence, including potential, capital, infrastructure and village fund allocation. The results of multiple linear regression show that in the partial hypothesis test, these four factors have a significant influence on increasing the welfare of farmers in Purwodadi Village, Sunggal District and in the simultaneous hypothesis, potential, capital, infrastructure and village fund allocation together have a positive and significant influence on the welfare of farmers in Purwodadi Village, Sunggal District.
Fenomena Internalisasi Social Commerce: Studi Fenomenologi terhadap Pengalaman Hidup Mompreneur UMKM Subsektor Fashion di Kota Makassar
This study aims to reveal the essence of the life experiences of mompreneurs in the fashion sub-sector of Makassar City in terms of their sense of self and economic independence amid the intervention of digital technology in their domestic lives. The research method used is qualitative with a Heideggerian phenomenological approach to understand the subject as Dasein. Data were collected through semi-structured in-depth interviews, participatory observation, and documentation of 6 key informants selected using purposive sampling techniques with criteria as owners-managers of fashion MSMEs who have been actively using social commerce for at least five years. Data analysis was conducted interactively through the stages of condensation, data presentation, and conclusion drawing and verification using the Miles, Huberman, and Saldaña model. The results of the study show that the internalisation of social commerce has reached the stage of embodiment, where digital devices are no longer merely communication tools but existential extensions that are integrated with domestic activities. This phenomenon triggers extreme permeability between personal and professional spaces, but is successfully negotiated positively by informants as a means of self-actualisation and improved emotional well-being.
Dampak Sosial Ekonomi Pelaku Usaha Pasca Relokasi dari Wisata Pantai Mandra Kabupaten Kolaka
This study examines the socio-economic impacts experienced by micro, small, and medium enterprises (MSMEs) following their relocation from the Mandra Beach tourism area in Kolaka Regency. The relocation policy was implemented by the Kolaka Regency Government as part of an effort to reorganize the coastal area, with considerations for preserving cultural icons (the Mekongga Traditional House), restoring public space functions, and addressing sanitation issues. Using a descriptive qualitative approach with a phenomenological method, this research analyzes changes in income and social interaction patterns among business actors before and after the relocation. The findings reveal a significant decline in business income post-relocation, driven by reduced visitor numbers and the less strategic nature of the new location. Social interactions among business actors remained harmonious, yet interactions with customers became more transactional. Communication between business actors and the government was largely one-way, creating uncertainty among traders. This study recommends strengthening participatory communication from the government and fostering innovative adaptation among business actors to support the sustainability of the local economy.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada PT. Galuga Putra Mandiri Manado
The Influence of Product Quality and Service Quality on Customer Satisfaction at PT. Galuga Putra Mandiri Manado. The purpose of this study is to analyze the extent to which product quality and service quality influence customer satisfaction at PT. Galuga Putra Mandiri Manado, both partially and simultaneously. Product quality is the consumer's perception of the quality of the oil products sold at PT. Galuga Putra Mandiri Manado Service quality is an overall evaluation of the service functions actually received by customers (technical quality) and how the service is delivered (functional quality). Customer satisfaction is the level of happiness a person feels after comparing the performance or results they experience with their expectations. The analysis method used multiple regression analysis, while the relationship between the two variables was determined using the correlation coefficient method and hypothesis testing using t and F tests. There were 80 respondents in this study. The results of the study indicate that product quality and service quality, both partially and simultaneously, have a positive effect on the customer satisfaction of PT. Galuga Putra Mandiri Manado.
Implementasi QRIS dalam Meningkatkan Efisiensi Transaksi Mahasiswa di Era Ekonomi Digital
The development of the digital economy is driving a shift in payment systems from cash to non-cash, one of which is through the use of the Quick Response Code Indonesian Standard (QRIS). This study aims to analyze the implementation of QRIS in improving student transaction efficiency in the digital economy era and its implications for changes in transaction behavior. This study uses a descriptive qualitative approach with a case study method. Data were obtained through in-depth interviews and observations of six students who actively use QRIS in their daily transaction activities on campus. The results show that QRIS has been widely used by students because it is considered practical, fast, and secure. The use of QRIS can improve transaction efficiency, especially in terms of time, convenience, and security, and encourage the formation of a culture of non-cash transactions among students. However, the effectiveness of QRIS implementation still faces obstacles, such as internet network disruptions and limited digital wallet balances. This study concludes that QRIS plays an important role in supporting student transaction efficiency, but strengthening digital infrastructure and increasing digital financial literacy are needed to optimize its benefits in the digital economy era.
Pengaruh Corporate Governance terhadap Kinerja Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia
This study aims to analyze the effect of Corporate Governance on the financial performance of transportation companies listed on the Indonesia Stock Exchange (IDX). Financial performance is measured using Return on Assets (ROA) as an indicator of the company’s ability to efficiently manage its assets to generate profits. Corporate Governance is proxied by the presence of independent commissioners and institutional ownership. This research adopts a quantitative approach using secondary data obtained from the annual reports of transportation companies for the period 2023–2025. Data analysis is conducted using multiple linear regression with the assistance of SPSS software to examine both partial and simultaneous relationships among variables. The results indicate that independent commissioners have a positive and significant effect on ROA, suggesting that effective oversight and independence of the board can enhance asset management efficiency and overall financial performance. In contrast, institutional ownership does not have a significant effect on ROA, indicating that institutional shareholding does not necessarily guarantee effective managerial monitoring. Simultaneously, Corporate Governance has an effect on financial performance, although its contribution remains moderate. This study highlights the importance of effective implementation of Corporate Governance principles in improving the financial performance of transportation companies.
Analisis Pengaruh Subsidi BBM dan Belanja Infrastruktur Fisik terhadap Pertumbuhan Ekonomi dan Tingkat Kemiskinan di Indonesia
Poverty remains a complex and multidimensional global issue. Indonesia, as a developing country, applies pro-poor theories to alleviate poverty through economic growth and expansionary fiscal policies that can create a multiplier effect. Expansionary fiscal policies, such as fuel subsidies and physical infrastructure spending, are expected to reduce poverty and boost economic growth in order to achieve the 2030 SDGs and Indonesia Emas 2045. The purpose of this study is to analyse the effect of fuel subsidies and physical infrastructure spending on poverty levels, mediated by economic growth in Indonesia from 1995 to 2024. The data used is secondary data and a 30-year time series, which is quantitative research through path analysis using the STATA application. The results show that economic growth affects poverty levels but plays a weak role as a mediating variable between fiscal spending and poverty levels in Indonesia. Fuel subsidies do not affect poverty, while physical infrastructure spending has been shown to have a significant effect through job creation. This is in line with Keynesian theory and public expenditure, which emphasises government spending on productive and targeted sectors to create a multiplier effect that can drive growth and reduce poverty levels.
Penerapan Prinsip Good Governance dalam Penyelenggaraan Pemerintahan Desa di Desa Oetuke, Kecamatan Kolbano, Kabupaten Timor Tengah Selatan
This study aims to analyze the implementation of Good Governance principles in the administration of Oetuke Village, Kolbano District, South Central Timor Regency. The research employs a qualitative descriptive approach. Data were collected through observation, interviews, and document analysis involving 13 informants, including the village head, village officials, the Village Consultative Body (BPD), traditional leaders, and community members. Data analysis was conducted using the Miles and Huberman model, and data validity was ensured through source triangulation. The results indicate that the Oetuke Village Government has generally implemented Good Governance principles well. Transparency and accountability are reflected through open access to budget information and village activities. Community participation is evident in village meetings and development programs. The principles of rule of law, consensus orientation, and equity have been applied relatively consistently. Furthermore, village development has been carried out effectively and efficiently by utilizing local resources and potential. This study concludes that the implementation of Good Governance in Oetuke Village supports transparent, participatory, and community-oriented village governance.
Determinan Nilai Perusahaan dengan Mediasi Profitabilitas pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2023
This study aims to analyze the effect of capital structure and liquidity on firm value with profitability as a mediating variable in the property and real estate sector on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Capital structure is proxied by DAR and DER, liquidity by Current Ratio and Cash Ratio, profitability by ROE and ROA, and firm value by PBV and Tobin’s Q. Using a quantitative method with purposive sampling technique, secondary data in the form of annual financial statements were analyzed using Partial Least Squares (PLS) through the SmartPLS application. The results show that capital structure has a significant negative effect on profitability, while liquidity does not have a significant effect on profitability. Profitability is proven to have a significant positive effect on firm value. Directly, capital structure and liquidity do not have a significant effect on firm value. The results of the mediation test indicate that profitability is unable to mediate the effect of capital structure and liquidity on firm value. This study is expected to contribute to the development of financial theory as well as serve as a consideration for management and investors in making financial decisions in the property and real estate sector.
Kerja Sama Nelayan Budidaya Ikan Air Tawar di Danau Ranau: Analisis Ekonomi Syariah terhadap Pola Bagi Hasil
This study aims to analyze the cooperation model of freshwater fish farming fishermen in Lake Ranau and to examine the compatibility of the profit-sharing system with Islamic economic principles. This research employs a qualitative approach using a field study method. Data were collected through in-depth interviews, observations, and documentation involving fish farmers, capital owners, and related stakeholders. The findings indicate that cooperation in freshwater fish farming at Lake Ranau is predominantly informal and based on mutual trust and verbal agreements. Profit-sharing arrangements are determined at the beginning of cooperation; however, they are not fully supported by clear contractual agreements and proportional risk-sharing mechanisms. Substantively, these practices reflect several Islamic economic principles, including mutual assistance (ta’awun), trust (amanah), and distributive justice. Nevertheless, the study identifies an imbalance in risk allocation, where operational risks tend to be borne more heavily by the fish farmers. This study concludes that although the cooperation practices align with the fundamental values of Islamic economics, strengthening a more structured and transparent Islamic-based cooperation model is essential to ensure fairness, balanced risk distribution, business sustainability, and improved welfare of fishermen.
Transformasi Asuransi Umum Syariah sebagai Strategi Peningkatan Kepercayaan Nasabah di Tengah Perubahan Zaman Global Modern
This study aims to analyze the transformation of sharia general insurance as a strategic effort to enhance customer trust amid the dynamics of the modern global era, which is characterized by technological advancement, economic uncertainty, and changing consumer behavior. Global developments require sharia general insurance companies to adapt through product innovation, service digitalization, governance strengthening, and increased transparency while maintaining strict compliance with sharia principles. This research employs a qualitative approach using a literature review of relevant academic journals, industry reports, and regulatory documents published from 2020 onwards. The findings indicate that integrated transformation—particularly in the adoption of digital technology, improvement of human resource quality, and reinforcement of ethical values such as fairness, accountability, and trustworthiness—plays a crucial role in building and sustaining customer trust. Furthermore, effective communication strategies and responsive service quality significantly strengthen the relationship between sharia insurance providers and their customers. This study is expected to contribute both theoretically and practically to the development of sharia general insurance, enabling it to remain competitive and sustainable in the modern global environment.
Analisis Perbankan Syariah di Bahrain : Sejarah, Regulasi, dan Kebijakan Anti Pencucian Uang
This study aims to analyze the development of Islamic banking in Bahrain, with a focus on its history, regulatory framework, and Anti Money Laundering/Combating the Financing of Terrorism (AML/CFT) policies. Using a qualitative approach with descriptive analysis, the study examines various relevant literature sources, including books, academic journals, and official documents, to explore the evolution of the Islamic financial industry in Bahrain. The findings indicate that Bahrain has developed into one of the leading centers of Islamic finance in the Middle East since the establishment of its first Islamic bank in 1978. In 2007, Islamic banking assets in Bahrain reached US$20.1 billion, highlighting the country’s strategic role in the global Islamic finance sector. Bahrain provides a well-established regulatory framework through the Central Bank of Bahrain and the Bahrain Monetary Agency, with the implementation of standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the Financial Action Task Force (FATF) methodology to ensure Sharia compliance and the integrity of the financial system. The study also identifies ongoing challenges, including the need for improved inter-agency coordination and enhanced public literacy in Islamic finance to strengthen the sustainability of Bahrain’s Islamic financial industry.
Efektivitas Strategi Pemasaran Digital Terintegrasi dalam Meningkatkan Daya Saing Kelompok Usaha Berbasis Komunitas pada Kelompok Usaha Alga Lestari
This study analyzes the effectiveness of an integrated digital marketing strategy in improving the competitiveness of a community-based business group, namely the Alga Lestari Business Group. The study is motivated by limited market access, low digital literacy, and weak institutional readiness commonly faced by community-based micro and small enterprises, despite the increasing importance of digital marketing. This research aims to examine changes in business competitiveness following the implementation of structured digital marketing training and assistance. A quantitative explanatory approach was applied using a pre-test and post-test design. Data were collected through structured questionnaires administered to all group members before and after the intervention and analyzed using descriptive statistical methods. The findings reveal a significant improvement across all measured indicators. The average level of participants’ understanding increased from 27% in the pre-test to 81% in the post-test, representing an overall improvement of 54%. The most substantial increase occurred in the ability to create and manage digital business accounts, which rose from 20% to 78%. Improvements were also evident in marketing network identification, business legality awareness, and product packaging and labeling design, each showing increases of approximately 55%. Meanwhile, improvements in branding and promotional strategies were relatively lower, indicating the need for continued assistance. These results demonstrate that an integrated digital marketing strategy supported by legal readiness, branding consistency, and marketing networks effectively enhances the competitiveness of community-based enterprises. The study contributes theoretically and practically by offering an evidence-based model for strengthening digital marketing capacity among community-based business groups.
Analisis Determinan Kesejahteraan Masyarakat di Kawasan Sarbagita Provinsi Bali dengan Produk Domestik Regional Bruto sebagai Variabel Intervening
Community welfare is a key indicator for assessing the success of regional development, particularly in the SARBAGITA metropolitan area, which includes Denpasar, Badung, Gianyar, and Tabanan as the main economic growth centers of Bali Province. Although this region contributes significantly to the provincial economy, disparities in socioeconomic conditions remain evident across districts, influencing the uneven distribution of community welfare. Educational attainment, labor conditions, and changes in the regional economic structure are assumed to be important factors affecting welfare levels. Gross Regional Domestic Product (GRDP) is considered a crucial variable that may mediate the relationship between these factors and community welfare. This study aims to analyze the influence of education and labor on community welfare and to examine the mediating role of GRDP in the SARBAGITA region from 2010 to 2024. The study uses panel data consisting of 60 observations obtained from the Central Bureau of Statistics (BPS) of Bali Province and district-level BPS offices. Data analysis was conducted using path analysis with SPSS version 30. The findings show that education has a positive and significant effect on GRDP, while labor does not significantly affect GRDP. GRDP is found to have a positive and significant impact on community welfare. Education also directly and indirectly influences welfare through GRDP, whereas labor shows no significant direct or indirect effect. These results emphasize the importance of improving education quality and promoting equitable economic growth to enhance community welfare in the SARBAGITA region.
Analisis Faktor-Faktor yang Mempengaruhi Agresifitas Pajak (Tax Ag-gressiveness) Perusahaan yang Terdaftar di Bursa Efek Indonesia
This study aims to explore the elements that influence the level of tax aggressiveness in companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Tax aggressiveness refers to the tax planning strategies undertaken by companies to reduce tax burdens through legal and illegal means. This study uses secondary data from the financial statements of manufacturing companies listed on the IDX for the period 2019-2023. The variables analyzed include company size, profitability, leverage, capital intensity, and institutional ownership. Tax aggressiveness is measured by the effective tax rate (ETR). The analysis method used is multiple linear regression with the help of SPSS software version 25. The results of the study indicate that company size and profitability have a significant negative impact on tax aggressiveness. Meanwhile, leverage shows a significant positive effect. On the other hand, capital intensity and institutional ownership do not show a significant impact on tax aggressiveness. This research contributes to policy makers' understanding of the elements that drive aggressive tax practices, so they can design more effective tax regulations.
Pengaruh Kesadaran Perpajakan dan Peran Pemerintah dalam Mengedukasi Kepatuhan Pajak Terhadap Pelaku UMKM
Low tax compliance among UMKM remains a significant issue, even though many business actors have already registered and obtained a Taxpayer Identification Number (NPWP). This condition is influenced by several factors, including limited understanding of tax regulations, insufficient government support, and the prevalence of illegal levies that are often mistaken for official tax obligations. These issues not only increase operational costs but also reduce trust in the tax system among UMKM actors. This study aims to analyze the effect of tax understanding and the role of government on tax compliance among UMKM in West Java Province. An explanatory survey method was employed, involving 49 UMKM respondents. Data were collected through electronic questionnaires supported by observations and direct interviews. The results indicate that tax understanding has a positive and significant effect on UMKM tax compliance, with a significance value of 0.000 (p < 0.05). Additionally, the role of government also shows a positive and significant influence on UMKM tax compliance, with a significance level of 0.039. These findings highlight the importance of improving tax education, providing continuous assistance after NPWP registration, and enhancing transparency in government services to encourage voluntary tax compliance among UMKM.
Efektivitas Program Pemberdayaan Ekonomi untuk Peningkatan Kemandirian Ekonomi Kelompok Tani di Jorong Limo Suku Nagari Sungai Pua Kabupaten Agam
This study aims to describe and measure the effectiveness of the Economic Empowerment Program in enhancing the economic independence of farmer groups. Empowerment is carried out through efforts to improve farmers' ability to manage their agricultural businesses better, focusing on education, training, extension services, assistance, and the development of agricultural marketing systems. This research uses a descriptive qualitative approach with a field research method. The data sources used consist of primary and secondary data, collected through observation, interviews, documentation, and questionnaires. The data analysis technique used is thematic analysis. The results of the study show that the empowerment process for farmer groups includes extension services, training, discussions, and field practices. The average achievement score of the economic empowerment of farmer groups is 89.23, indicating that this program is effective in enhancing their economic independence. This program has significant long-term impacts on improving the economic independence of farming communities. Through this program, farmers gain access to various training and extension services that enhance the productivity and quality of agricultural products. The improvement in the quality and quantity of agricultural products can expand markets and increase farmers' income.
Analisis Faktor – Faktor yang Mempengaruhi Kesejahteraan Lanjut Usia di Kecamatan Denpasar Barat
The increasing number of elderly people in Denpasar City is a direct consequence of the rising life expectancy achieved through improvements in healthcare quality and social conditions. This phenomenon indicates the occurrence of population ageing, which on the one hand reflects the success of development, but on the other hand poses new challenges for the government and society in ensuring the sustainable welfare of the elderly. These challenges encompass economic, social, educational aspects, as well as adequate family support. This study aims to analyze the influence of income, education level, employment status, and family support on the welfare of the elderly in West Denpasar District, which is one of the areas with a relatively significant elderly population. This research employs a quantitative approach with an associative research design to examine the relationships among the variables studied. The sample used in this study consisted of 100 elderly respondents selected based on the research criteria. The results indicate that simultaneously, income, education level, employment status, and family support have a significant effect on the welfare of the elderly in West Denpasar District. Partially, income, education level, and family support have a positive and significant effect on elderly welfare, while employment status does not have a significant effect on the welfare of the elderly in West Denpasar District.
Evaluasi Program Kebun Gizi oleh Dompet Dhuafa Nusa Tenggara Timur dalam Pemberdayaan Masyarakat di Dusun Neken Desa Billa Kabupaten Timor Tengah Selatan
Stunting and nutritional vulnerability remain major challenges in Indonesia, particularly in underdeveloped regions such as Timor Tengah Selatan Regency, East Nusa Tenggara Province. Efforts to reduce stunting require not only government interventions but also the active involvement of non-governmental organizations through community empowerment approaches. This study aims to evaluate the implementation of the Nutrition Garden Program conducted by Dompet Dhuafa East Nusa Tenggara in Neken Hamlet, Billa Village, as a community-based strategy to strengthen food security and nutrition. This research employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product). Data were collected through observation, semi-structured interviews, and documentation involving eight key informants, including program managers, community leaders, health workers, and beneficiary households. The findings indicate that the Nutrition Garden Program is relevant to community needs, supported by adequate resources and funding, and implemented through a participatory approach. The program has contributed to improving access to nutritious food, enhancing agricultural knowledge, and supporting household economic resilience, as well as indirectly contributing to stunting prevention, although its impact has not been evenly distributed. Key challenges include limited infrastructure, inadequate access to water and electricity, marketing constraints, and weak administrative record-keeping. Overall, the Nutrition Garden Program is considered feasible to continue and has strong potential for sustainability with strengthened mentoring, infrastructure development, and cross-sector collaboration.
Analisis Pengaruh Jumlah Produksi, Kurs, Harga Jual, dan Tingkat Suku Bunga terhadap Ekspor Batubara Indonesia ke Hong Kong Tahun 1994–2023
International trade is one of the main drivers of economic growth, especially for countries with natural resource advantages like Indonesia. Coal is one of the flagship export commodities in the mining sector, contributing significantly to the country's foreign exchange. Although Indonesia is one of the largest coal producers and exporters in the world, the performance of coal exports to Hong Kong shows a fluctuating trend and is relatively lower compared to other major destination countries. This condition is influenced by various economic factors, both in terms of supply and macroeconomic factors, making a more specific empirical study on the destination country necessary. This study aims to analyze the effect of production volume, exchange rates, selling prices, and interest rates on Indonesia's coal exports to Hong Kong during the period 1994–2023. This study uses secondary time series data and is analyzed using multiple linear regression methods. The analysis results indicate that simultaneously, production volume, exchange rate, selling price, and interest rate significantly affect Indonesia's coal exports to Hong Kong. Partially, production volume, exchange rate, and selling price have a positive and significant effect on coal exports, while the interest rate has a negative and significant effect. These findings suggest that increasing production capacity, a weakening exchange rate, and rising selling prices can boost coal exports, whereas rising interest rates tend to suppress export performance through higher financing costs. The implications of this study emphasize the importance of macroeconomic policy stability and sustainable management of the mining sector to maintain the competitiveness of Indonesian coal exports, especially to countries with dynamic demand characteristics like Hong Kong.
Analisis Pengaruh Indeks Ketahanan Pangan, Bantuan Pangan Non Tunai, dan Produksi Beras Terhadap Tingkat Kemiskinan di Indonesia
Poverty is a multidimensional problem that remains a major challenge in economic development in Indonesia. This study aims to analyze the effect of the Food Security Index, Non-Cash Food Assistance (BPNT), and Rice Production on poverty levels in Indonesia. This study uses panel data from 34 provinces during the 2019–2022 period. The analytical method used is panel data regression with the Fixed Effect Model (FEM) approach. The results show that the Food Security Index, BPNT, and Rice Production simultaneously have a significant effect on poverty levels. Partially, BPNT has a negative and significant effect on poverty levels, indicating that food assistance programs play an important role in reducing poverty levels. Meanwhile, the Food Security Index and Rice Production do not show a significant effect on poverty levels. These findings indicate that poverty alleviation is more effective through targeted food-based social interventions than through improving macro-level food security indicators or increasing rice production alone. Therefore, poverty alleviation policies need to focus on strengthening and expanding inclusive food assistance programs and improving food distribution and access for poor households.
Peran Kantor Urusan Agama (KUA) dalam Mendukung Program Pemberdayaan Ekonomi Badan Amil Zakat Nasional (BAZNAS) Perspektif Ekonomi Syariah
Community economic empowerment is the primary goal of Islamic economics, which is directed at achieving prosperity (falah) and distributive justice. Zakat, as an instrument of Islamic economics, plays a strategic role in improving the welfare of mustahik through an economic empowerment program managed by the National Zakat Agency (BAZNAS). Optimizing this program requires synergy with other institutions that have direct contact with the community. The Office of Religious Affairs (KUA), as a technical implementing unit of the Ministry of Religious Affairs at the sub-district level, has strategic potential in supporting the implementation of BAZNAS's economic empowerment program. This study aims to analyze the role of KUA in supporting BAZNAS's economic empowerment program and review it from a sharia economic perspective. This study uses a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation involving KUA staff, BAZNAS managers, and mustahik. The results show that KUA plays a role in zakat socialization, mustahik data collection, and family economic assistance. Viewed from a sharia economic perspective, the role of KUA is in line with the principles of justice, trustworthiness, and maqashid sharia.
Analisis Tekanan Klien dan Etika Profesi Auditor dalam Menjaga Independensi: Systematic Literature Review
This study examines the relationship between client pressure and auditor independence, with professional ethics serving as an internal control mechanism. The main problem arises from the phenomenon of declining auditor objectivity caused by economic pressure and close relationships with clients. Using a Systematic Literature Review (SLR) method guided by the PRISMA 2020 framework, a total of 215 peer-reviewed articles are initially identified from major academic databases, including Emerald Insight, Taylor & Francis, MDPI, PLOS ONE, and OJS SINTA 1-2. After rigorous screening and critical appraisal using CASP, 25 articles meet the inclusion criteria and are subjected to a comprehensive synthesis. The findings indicate that client pressure has a negative influence on auditor independence, while professional ethics strengthens auditors' commitment to maintaining objectivity. Cross-study comparisons analysis demonstrates that variations in the impact of client pressure across countries depend on the robustness of regulatory frameworks and the ethical culture within each jurisdiction. This research extends the application of Agency Theory by integrating internal and external determinants. The findings emphasize the importance of strengthening ethical culture within public accounting firms and implementing auditor rotation policies to uphold independence. This study is limited to prior quantitative research; therefore, future studies are recommended to integrate the variable of professional skepticism as a moral and cognitive control mechanism to enrich the understanding of auditor independence and behavioral dynamics.