Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS)

FACTORS INFLUENCING STUDENTS’ PERCEPTIONS OF TAX EVASION

Nuri Annisa Fitri — 2025-05-31

This study aims to determine and analyze how Tax Sanctions and Justice affect Student Perceptions of Tax Evasion. This study has two independent variables, namely tax sanctions and tax justice and one dependent variable, namely student perceptions of tax evasion. The population in this study were active students at the Faculty of Economics and Business, Tridinanti University. S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sample in this study was determined by using the convenience sampling technique, meaning that the sample was selected based on the ease of obtaining data. The number of samples in this study was 128 people. The research data is in the form of primary data in the form of a questionnaire. The questionnaire was distributed online to students via google form. The results of the questionnaire were processed using IBM SPSS Statistics 20 software. Based on the results of the hypothesis test, it can be said that the first hypothesis, the t-test sig. value is 0.034 <0.05. This means that the independent variable of tax sanctions (X1) has a significant effect on the dependent variable of tax evasion (Y). The second hypothesis, the t-test sig. value is 0.001 < 0.05. This means that the independent variable of tax justice (X2) has a significant effect on the dependent variable of tax evasion (Y). The third hypothesis, the sig. F value is 0.000 < 0.05. This means that tax sanctions and tax justice have an effect on tax evasion

THE INFLUENCE FOREIGN STOCK OWNERSHIP, FINANCIAL DISTRESS, AND SALES GROWTH ON TAX AVOIDANCE WITH FINANCIAL PRESSURE AS A MODERATING VARIABLE

Dirvi Surya Abbas — 2025-05-31

This study aims to determine the effect of foreign share ownership, financial distress, and sales growth variables on tax avoidance with financial pressure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is quantitative with a purposive sampling approach, where 68 companies were sampled. The data used is secondary data taken from the company's financial statements and annual reports. The statistical tests used in this study are normality test analysis, multicollinearity, heteroscedasticity test, autocorrelation test, multiple linear regression test, coefficient of determination test, f test, and t test. The results of this study show that the results of the t and f tests show that: (1) foreign share ownership does not have a positive effect on tax avoidance (2) financial distress has a positive effect on tax avoidance (3) sales growth has a positive effect on tax avoidance (4) financial pressure moderates the effect of foreign share ownership on tax avoidance (5) financial pressure moderates the effect of financial distress on tax avoidance (6) financial pressure moderates the effect of sales growth on tax avoidance

THE EFFECT OF PROFIT PERCENTAGE, BOOK TAX DIFFERENCE , INVESTMENT OPPORTUNITY SET AND CAPITAL STRUCTURE ON EARNING RESPONSE COEFFICIENT WITH ACCOUNTING CONCEVATISM AS MODERATION (Study in Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the 2018-2022 Period)

Dirvi Surya Abbas — 2025-05-31

This study is to determine the effect of Earnings Persistence, Book Tax Difference, Investment Opportunity Set and Capital Structure on Earnings Response Coefficient and Accounting Conservatism as a moderating variable. This study uses a quantitative approach, the research sample amounted to 13 companies. The sampling technique used is purposive sampling. The results of hypothesis research simultaneously show that the Earnings Persistence and Investment Opportunity Set variables have a significant effect on the Earnings Response Coefficient (ERC). Partial hypothesis research results Earnings Persistence and Investment Opportunity Set have a positive and significant effect on Earnings Response Coefficient. While Book Tax Difference and Capital Structure have no significant effect on Earnings Response Coefficient. Accounting Conservatism moderates Earnings Persistence and Investment Opportunity Set on Earnings Response Coefficient while Accounting Conservatism cannot moderate the effect of Book Tax Difference and Capital Structure on Earnings Response Coefficient

THE ROLE OF WAKAF IN COMMUNITY WELFARE AS SEEN FROM THE PERSPECTIVE OF THE JOB CREATION LAW AL-QUR'AN AND HADITH

Yuha Komala — 2025-05-31

The government came up with the term Job Creation Law to respond to how complicated licensing regulations can make it difficult for us to move. According to the development theory, the progress of a nation is highly dependent on investment. Investment can drive economic growth to create social welfare. One of the efforts to be able to develop the community's economy is to maximize the capacity of institutions that have been regulated by Islamic teachings, such as waqf. The purpose of this study is to find out the role of waqf in community welfare reviewed from the Job Creation Law from the perspective of the Qur'an and hadith. This study uses a qualitative research method with library research. In this case, waqf has a role in the equitable distribution of welfare among the people, and poverty alleviation is one of the goals of waqf benefits. In the Qur'an and the hadith, waqf both teach to make the best possessions. Where waqf is a charitable activity that departs from obedience to Allah swt. The waqf in the Job Creation Law is not regulated directly, but is more related to the object of land acquisition. But there are arrangements related to waqf such as the management of waqf land and the utilization of waqf assets

THE POTENTIAL OF CASH WAQF IN THE DIGITAL ERA THROUGH THE CONCEPT OF ISLAMIC ECONOMIC DEVELOPMENT AND EMPOWERMENT IN INDONESIA

Baiq Santi Mardianti Ika Milyana — 2025-05-31

This paper aims to answer questions about the potential of cash waqf in the digital era through the concept of developing and empowering Islamic economics in Indonesia. The research conducted is a library research. The main sources of law in this study are the Al-Quran (Qur'an Surah. Al-Hadid: 18), (Qur'an Surah. Ali Imran: 92), (Qur'an Surah. Al-Baqarah: 267), and the Hadith narrated by Muslim from Abu Hurairah, and regulated in Law Number 41 of 2004 and Government Regulation Number 42 of 2006 concerning Waqf. The concept of cash waqf basically involves the transfer of assets by the wakif to be managed and utilized for the benefit and welfare of the community. The potential of cash waqf can be maximized if a nadzir is able to manage it effectively. Data analysis on cash waqf shows its contribution to social welfare, and since then, the practice of cash waqf has grown and become widely known in society. Amidst technological advances and the phenomenon of digitalization, the process of managing cash waqf has also accelerated. Currently, waqf can be done anytime and anywhere, and is given for various community empowerment purposes, such as in the fields of education, health, social, and economics

ANALYSIS OF LABOR ABSORPTION IN 154 DISTRICTS / CITIES ON THE ISLAND OF SUMATRA: A PANEL DATA APPROACH

Asrini — 2025-05-31

Labor absorption is an important factor in promoting economic growth and community welfare, especially in the island of Sumatra. This study aims to analyze the effect oflabor absorption in 154 districty/city on the island of Sumatra. In this study, secondary data was analyzed using panel data regression with fixed effect model approach for the period 2017-2023 using STATA 17 software. The results showed that the variables of districty/city minimum wage and foreign investment together had a positive and significant effect on employment. Meanwhile, the variable of domestic investment and labor productivity together have a negative and significant effect on employment

ANALYSIS OF THE FACTORS DRIVING ECONOMIC GROWTH IN CENTRAL JAVA

Amelia Putri — 2025-05-31

The economy of a region is assessed based on its economic growth which is one of the important benchmarks in assessing the progress of a region, where the economy of a region is getting better if its economic growth is accelerting. This study aims to analyze four sectors that affect economic growth in Central Java province, namely education, labor, foreign direct investment,and district/city minimum wages. Is a quantitative study using secondary data from BPS for the period 2017-2023 with panel data regression analysis with STATA 17 software. The model chosen in this study is the Fixed Effect Model(FEM). The results showed that education has a negative and insignificant relationship with economic growth, labor has a significant positive effect on economic growth, foreign direct investment has a significant positive effect on economic growth, and district/city minimum wages have a significant positive effect on economic growth

ANALYSIS OF GOVERNMENT EXPENDITURE AND INVESTMENT IN REDUCING UNEMPLOYMENT BETWEEN REGIONS OF THE ISLAND OF SUMATRA WITH FD-GMM AND SYS-GMM METHODS

Tary Asmawati — 2025-05-31

Unemployment is an economic problem that has a direct impact on the welfare of society and the economic stability of a country, including Indonesia. The purpose of this study is to analyze what factors reduce unemployment in the Sumatra Island region using the FD-GMM and Sys-GMM methods, and test the application of Okun’s Law in the Sumatra Island region, the variable used are Economic Growth Rate, Foreign Direct Investment, Domestic Investment, School Partcipation Rate, with dynamic data panel regrission from 154 regencies/cities during the period 2017-2023 using stata 17 software. The result showed that economic growth had a significant negative effect on unemployment, supporting the application of Okun’s Law. However, government capital expenditure shows a significant positive relationship with unwmployment, foreign direct investment (FDI) has a signifcant negative effect, while domestic investment and school participation rate have no significant effect. These findings highlight the need for more effective management of government spending and investment policies that support sustainable job creation in the Sumatra Island region

DETERMINANTS OF POVERTY ON THE ISLAND OF SUMATRA SPATIAL DATA PANEL APPROACH

Midespa Ramadona — 2025-06-01

Th e aim of this study is to analyze the determination of poverty levels and to prove the dependence of a region. This research is a quantitative study using secondary data for the period 2017-2023, the analytical tool used is spatial data panel.this research supports the Low Level Equilibrium Trap Theory and The Vicious Cycle Of Poverty. The model used in this study is the Fixed Spatial Autoregressive (FSAR). The results show that economic growth has a significant positive effect on poverty, government expenditure has a negative and significant effect on poverty, net enrollment rate has a significant positive effect on poverty, foreign investment has a negative and significant effect on poverty, and domestic investment has a positive and significant effect on poverty. In order to overcome the problem of poverty on the Island of Sumatra, it is expected that the government needs to implement pro-poor and more inclusive policies

ANALYSIS OF EFFICIENCY AND EFFECTIVENESS OF THE VILLAGE REVENUE AND EXPENDITURE BUDGET (APBDES) AT THE PAGENDISAN VILLAGE OFFICE, WINONG DISTRICT, PATI REGENCY

Tri Hartininngsih — 2025-05-31

Analysis of efficiency and effectiveness in the management of the Village Revenue and Expenditure Budget (APBDes) is useful for ensuring that village financial resources are used optimally. Management of the Village Revenue and Expenditure Budget (APBDes) in Pagendisan Village, Winong District, Pati Regency has indicated that it is less effective and less efficient in its allocation. This study aims to determine the financial performance of the Pagendisan Village government in managing the Village Revenue and Expenditure Budget (APBDes) based on the level of efficiency and effectiveness ratios in 2021-2023. The method used in this study is quantitative descriptive using data in the form of numbers to describe, research, and explain it. The data sources used in this study are primary data and secondary data. Data collection techniques in this study are observation, interviews. The results of this study, namely based on the efficiency ratio, show that the financial performance of the Pagendisan Village government from 2021-2023 is less efficient in realizing expenditures with total income. Meanwhile, based on the effectiveness ratio, it shows that the financial performance of the Pagendisan Village government from 2021-2023 is very effective in achieving the set revenue targets

ANALYZING THE IMPACT OF STATE AND REGIONAL SPENDING EFFICIENCY ON THE OPEN UNEMPLOYMENT RATE IN NORTH SULAWESI PROVINCE REGARDING PRESIDENTIAL INSTRUCTION NUMBER 1 OF 2025

Junior Semuel Lakat — 2025-05-31

This study aims to analyze the impact of national and regional government expenditure efficiency on the open unemployment rate in North Sulawesi Province after the issuance of Presidential Instruction No. 1 of 2025. The results of the study show that there is a significant negative relationship between government expenditure efficiency and unemployment rates, meaning that the more efficient the allocation of government expenditure, the lower the unemployment rate. With an R-squared value of 57.4%, the regression model used in this study explains that more than half of the variation in unemployment rates can be explained by national and regional government expenditure efficiency. This study also finds that national and regional government expenditure efficiency policies play a crucial role in reducing open unemployment rates in North Sulawesi, particularly through the tourism, fisheries, and export-based agriculture sectors. However, this study also finds that there are several challenges that need to be addressed in the implementation of government expenditure efficiency policies, such as bureaucratic inefficiencies, limited budget allocations in productive sectors, and resistance to tighter fiscal policies

DOES THE AUDIT FEE, AUDIT TENURE, AND AUDIT ROTATION AFFECT THE AUDIT REPORT LAG: IMPLICATIONS FOR AUDIT EFFICIENCY AND TIMELINESS OF REPORTS

Ramses Pakpahan — 2025-05-31

This study examines the influence of Audit Fee, Audit Tenure, and Audit Rotation on Audit Report Lag, focusing on manufacturing companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2017–2021 period. The research is motivated by the importance of timely financial reporting, which significantly impacts stakeholders' decision-making processes. However, prolonged Audit Report Lag remains a challenge, and limited studies have addressed its relationship with these audit variables, creating a gap in the literature. This study employs panel data regression analysis on data from 33 companies over the five-year period, resulting in 165 observations. Secondary data were obtained from audited financial statements and corporate disclosures. The findings reveal that Audit Fee and Audit Tenure have a significant negative effect on Audit Report Lag, indicating that higher fees and longer auditor-client relationships can expedite reporting. Conversely, Audit Rotation shows a positive relationship with Audit Report Lag, suggesting that auditor changes may delay reporting. These findings provide valuable insights for regulators, auditors, and companies to enhance the efficiency and timeliness of audits

ANALYSIS OF FACTORS INFLUENCING WELFARE IN EASTERN INDONESIA

Popy Ragilia Margashella — 2025-05-31

Economic development aims to improve the welfare of society through transformation in the political, economic, and socio-cultural sectors. The stages of development can be carried out by developing the economic sector and addressing various challenges faced. In 2023, most provinces in the Eastern Indonesia region have an HDI below the national average. Thus, the researchers aim to identify and analyze the impact of Years of Schooling Expectation, Open Unemployment Rate, Poverty Rate, and Gross Domestic Product on the Human Development Index as an indicator of Welfare in the Eastern Indonesia Region. This research uses secondary data obtained from the Central Statistics Agency with a time frame of 2015-2023 and employs the panel data regression analysis method. The research results indicate that the expected years of schooling and GDP have a significant positive impact on the Human Development Index (HDI) in the Eastern Indonesia region, while the open unemployment rate and the number of poor residents have a significant negative impact on the HDI in the Eastern Indonesia region. Simultaneously, all variables significantly affect the HDI in the Eastern Indonesia region, with an R-squared model value of 0.826543, indicating that approximately 82.65% of the variation in HDI can be explained by the independent variables in this model

EVALUATION OF THE PRE-EMPLOYMENT CARD PROGRAM: DOES THE PROGRAM INCREASE WORKERS WAGES? (DIFFERENCE IN DIFFERENCE METHOD)

Muhammad Kivlan Reftreka Nugraha — 2025-05-31

This study evaluates the impact of the Pre-Employment Card Program on workers' wage levels using SAKERNAS data. This study uses the Difference in Difference method to evaluate the pre-employment card program on wages. The results of the analysis show that the program has not succeeded in increasing workers' wages in accordance with its initial objectives. The results also show that workers who did not receive the pre-employment card have higher wage levels compared to those who received the program. These findings underscore the need for an in-depth evaluation of the design, implementation, and training curriculum of the Pre-Employment Card program. This evaluation should consider feedback from participants as well as a labour market needs analysis to ensure the program's relevance and effectiveness in increasing workers' wages in the future. This research also highlights the importance of adjusting the program based on dynamic labor market conditions as well as the specific needs of workers. The results of this study are expected to provide insights for policy makers and program implementers to improve the quality and impact of the Pre-Employment Card Program, so that it can contribute more effectively to improving the economic welfare of workers in Indonesia

THE EFFECT OF ECO-LABELING, GREEN PROMOTION, AND BRAND IMAGE ON PURCHASING DECISIONS OF GREENFIELDS MILK

Ulul Azmi — 2025-05-31

Nowadays, the aspect of people's decision in buying a product sees its impact on the environment. PT Greenfields in its marketing implements an environmentally friendly packaging system and carries out CSR that is oriented towards environmental empowerment. This study is oriented to examine eco-label, green promotion, and brand image in purchase decisions on Greenfields Milk purchase in Neroktog, Tangerang. This groundwork method is quantitative with a sample of 100 people calculated applying the Lemeshow formula because the population is unknown. The researcher distributed questionnaires to Greenfields Milk consumers, thus finding that the eco-label variable affects purchase decisions. The hypothesis is accepted and the eco-label variable shows a positive and significant effect. Then the green promotion variable does not effect the purchase decision. Then the brand image variable affects purchase decisions. Thus the hypothesis is accepted and this variable shows a positive and significant impact. Simultaneously, the three independent variables influence the dependent variable based on the results of the F test calculation.This finding supports the importance of environmentally friendly attributes for packaged milk products because it can improve consumers in deciding to purchase products

THE INFLUENCE OF RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, CAPITAL EARNING) AND INFLATION ON FINANCIAL DISTRESS (Case Study In The Banking Sector Listed On The IDX In 2018-2022)

Marlia Hartati Safitri — 2025-05-31

This research aims to examine the influence of RGEC (Risk Profile, Good Corporate Governance, Capital, Earning) and Inflation on financial distress (Case Study in the Banking Sector Listed on the Indonesian Stock Exchange in 2018-2022. This is a quantitative study with secondary data. The population in this study consisted of 47 companies using sampling techniques using certain criteria or Purposive Sampling so that a sample of 17 companies with a research period of 5 years was obtained so that the data used amounted to 85. Data collection techniques used documentation. Data analysis techniques using SPSS (Statistical Package For Social Sciences). The research results show that the Risk Profile influences Financial Distress with a significant value of 0,000. Good Corporate Governance influences Financial Distress with a significant value of 0,000. Capital influences Financial Distress with a significant value of 0,000. Earning has no effect on Financial Distress with a significant value of 0.101. Inflation has no effect on Financial Distress with a significant value of 0.281. Risk profile, Good Corporate Governance, Capital, Earning and inflation have a simultaneous impact on Financial Distress with a significant value of 0,000

INFLUENCE POWER PULL AND FACILITY AGAINST INTEREST VISITING TRAVELER TO OBJECTS TOUR WATER JUMP EMBUN WATERFALL, KEPAHIANG REGENCY

Ratnawili — 2025-05-31

The purpose of this research is to determine the influence of attractions and facilities on the interest of tourists to visit the Curug Embun Waterfall tourist attraction in Kepahiang Regency. The population in the study were all visitors to the Curug Embun Waterfall tourist attraction in Kepahiang Regency. The technique for determining the sample was purposive sampling with the number The sample was 90 respondents. Data collection using questionnaire And analysis data use model regression linear multiple coefficient , coefficient of determination and hypothesis testing. The results of the study show that attractiveness has an effect positive on Tourist Visiting Interest, Facilities have a positive effect on Tourist Visiting Interest, Attractions and facilities together contribute to the influence on Tourist Visiting Interest, amounting to 80.3% while the remaining 19.7% is influenced by other variables that are not included in this research model. The results of the hypothesis test in this study indicate that there is a significant influence between attractions and facilities on tourist visiting interest at the Curuk Embun waterfall tourist attraction

THE INFLUENCE OF MOTIVATION AND COMPETENCE OF HUMAN RESOURCES ON THE PERFORMANCE OF NURSES AT MURNI ASIH TANGERANG HOSPITAL

Selvia Rosa — 2025-05-31

This study aims to examine the influence of motivation and competence of human resources (HR) on the performance of nurses at Murni Asih Tangerang Hospital. This study used a quantitative method involving 93 respondents who were nurses in Murni Asih Tangerang Hospital using SPSS software version 27. Data analysis was carried out using multiple linear regression. The results of the study partially show that Motivation has a positive and significant influence on nurse performance. The results of the HR Competence research have a positive and significant influence on nurse performance. At the same time, the motivation and competence of human resources together have a significant effect on nurse performance. These results show that increasing motivation and developing human resource competence is an important factor in improving the performance of nurses in hospitals.

THE EFFECTIVENESS OF SOCIAL MEDIA MARKETING (INSTAGRAM) AND WORD OF MOUTH ON THE DECISION TO CHOOSE STABN SRIWIJAYA UNIVERSITY

Pringgondani — 2025-05-31

The purpose of this study is to examine how social media marketing, particularly Instagram, and word-of-mouth marketing affect students' decisions to enroll at Sriwijaya State Buddhist University (STABN). The study involved 200 randomly selected students from the second, fourth, sixth, and eighth semesters at STABN Sriwijaya, Tangerang, Banten. The survey approach was used, and the major tool was a questionnaire. With a computed t-value of 5,559 and a significance level of 0.000 <0.05, the initial hypothesis test findings from a population of 400 students demonstrate that social media marketing has a considerable impact on student decisions. With a t count of 11,775 and a significance level of 0.000 <0.05, the results of the second test also demonstrate a significant impact of word-of-mouth marketing. When the third hypothesis is tested, the estimated F value of 175.509 and the significance level of 0.000 <0.05 reveal that the two variables taken together have a substantial effect on student decisions. These findings suggest that word-of-mouth and social media marketing techniques play a significant role in luring students to STABN Sriwijaya.

PRIORITY PRINCIPLES OF ONLINE BUYING AND SELLING IN AN ISLAMIC PERSPECTIVE

Titin Widya Risni — 2025-05-31

The research was carried out by carrying out weighted pairwise comparisons on 4 criteria, namely that there were no causes for delays in the transaction assembly, Ittihad al-majlis, the Sayyid Sabiq model, and did not contain elements of gharar-maisyir. The results of the AHP analysis can ensure that online buying and selling transactions carried out via online platforms are in accordance with Islamic principles and provide good benefits for all parties involved, thus increasing the economic of the community and strengthening the economy of the Muslim community. In the context of Islamic business, the importance of maintaining clarity and openness in transactions and maintaining time compliance is crucial. This can be the key to success in transactions and also as a form of social responsibility for Islamic business actors. Not only that, integration and balancing the interests of the parties involved in the transaction, as well as avoiding elements of uncertainty and gambling must also be considered so that transactions can run in accordance with Islamic sharia principles. Therefore, appropriate strategic steps need to be taken so that Islamic buying and selling transactions can be carried out well, in accordance with Islamic sharia principles, and provide maximum benefits for all parties involved

RELIGIOUS TOURISM: NGINTUN SANTRI IN IMPROVING THE ECONOMY AROUND THE BOARDING SCHOOL

Siti Dwi Nafisah — 2025-05-31

This research explores the potential of religious tourism in the “Ngintun Santri” tradition around pesantren, focusing on its impact on the local economy. The tradition of sending santri to pesantren not only has spiritual and social dimensions, but also makes a significant economic contribution to street vendors and the surrounding community. The purpose of this study is to analyze the potential of religious tourism “Ngintun Santri” in improving the economy of street vendors around the pesantren, contributing to the strengthening of the local economy, and formulating a sustainable religious tourism development strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman method, including data collection, data reduction, data presentation, and conclusion drawing. The novelty of this research lies in combining the concept of religious tourism with the local culture of pesantren, specifically “Ngintun Santri”, as a new approach to identify the economic potential of specific and unique religious traditions. The results show that the tradition of “Ngintun Santri” has a significant impact on improving the local economy

ENHANCING CUSTOMER LOYALTY THROUGH ROLE NEUROMARKETING, AND SUSTAINABLE FOOD CONSUMPTION BEHAVIOR: A STUDY OF RESTAURANT PRODUCTS

Nursaidah — 2025-05-31

The hotel industry growth, including restaurants, beside a positive impact on the economy, in other side it also has a negative impact on the environment. This research aims to examine the role of neuromarketing in mediating the influence of sustainable consumption behavior on consumer loyalty. This research classified as explanatory research. The population in the study were restaurant consumers at star hotels in Jember City. Sample determination was carried out by purposive sampling. Hypothesis test used Structural Equation Modeling (SEM) with the SmartPLS statistical software. The results show that sustainable consumption behavior has a positive and significant effect on neuromarketing. Sustainable consumption behavior has a positive and significant effect on consumer loyalty. And, neuromarketing has a positive and significant effect on consumer loyalty

THE EFFECT OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND COMPANY SIZE ON FINANCIAL PERFORMANCE WITH ENVIRONMENTAL DISCLOSURE AS AN INTERVENING VARIABLE

Siswanto — 2025-05-31

This research is to prove and analyze the Effect of Environmental Costs, Environmental Performance, and Company Size on Financial Performance with Environmental Disclosure as an Intervening Variable. The samples are mining sector companies listed on the Indonesia Stock Exchange in 2019-2023. The direct test results produce evidence that environmental performance and company size directly affect financial performance, environmental performance affects environmental disclosure, while environmental costs and environmental disclosure do not affect financial performance, environmental costs and company size do not affect environmental disclosure. The indirect test results produce evidence that environmental disclosure mediates environmental costs, environmental performance and company size on financial performance. The results, was indicating several implications, including, for companies, they should start to manage the environment well, for example by carrying out environmental performance such as waste and waste management and disclosing environmental performance results as widely as possible in the annual report. This is able to provide important information for stakeholders and the community as additional references in decision making

CORPORATE SOCIAL RESPONSIBILITY BASED OF SHARIA AGROPENEURS FOR WOMEN’S EMPOWERMENT AND CHILD-FRIENDLY

Umi Khulsum — 2025-05-31

The research conducted aims to investigate the practice of corporate social responsibility (CSR) based on sharia agropreneurs for women and child-friendly. The location of the research is at PT. Tanah Harapan Wisata Alam (Hopeland Camp), Bogor. The research method used is a qualitative method with data collection through observation, interviews, and literature studies related to agropreneurs, sharia principles in business, and CSR practices. The findings reveal that the CSR model based on sharia agropreneurship can provide positive and beneficial impacts from the social and industrial aspects of agropreneurship. The principles of Islamic business carried out in this model are expected to have implications for women's empowerment and child-friendly. So that they can think creatively, and imaginatively, and can see business opportunities that are by Islamic teachings. They are also expected to be able to answer the challenges of the future of agriculture through the model developed

THE EFFECT OF WORK MOTIVATION, COMMUNICATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE ON PT. JNE EXPRESS BENGKULU (Case Study of PT. JNE Express Bengkulu)

I Gede Sena Winaya — 2025-05-31

The title of this research is The Effect of Work Motivation, Communication and Work Discipline on Employees at PT JNE Express Bengkulu. This study aims to analyze the effect of work motivation, communication, and work discipline on employee performance at PT. JNE Express Bengkulu. Quantitative methods were used with a sample of 55 employees, and data were collected through questionnaires and analyzed by multiple linear regression to determine the relationship between the variables studied.The results showed that work motivation, effective communication, and work discipline have a positive and significant influence on employee performance. Employees who are motivated, communicate well, and are disciplined tend to have better performance compared to employees who have low work motivation. In addition, effective communication is also proven to have a positive influence on employee performance. Overall, this study concludes that work motivation, communication, and work discipline together have a significant impact on employee performance. These findings provide practical recommendations for company management to improve performance through increased motivation, communication, and work discipline

THE INFLUENCE OF MICRO-INFLUENCERS AND DIGITAL MARKETING ON PURCHASE DECISIONS OF TIKTOK SHOP CUSTOMERS IN BENGKULU CITY

Darwin Natalaksana — 2025-05-31

This study aims to determine the influence of Micro-Influencers and Digital Marketing on Purchase Decisions of TikTok Shop customers in Bengkulu City, both partially and simultaneously. Using 120 respondents, the research analyzes the impact of these variables through multiple data analysis techniques, including instrument testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results show that Micro-Influencers and Digital Marketing both have a significant impact on purchase decisions individually and collectively, highlighting their crucial role in consumer behavior on TikTok Shop

THE INFLUENCE ANALYSIS OF PERCEPTION OF EFFECTIVENESS THE TAXATION SYSTEM REGULATIONS, LEVEL OF TRUST IN THE GOVERNMENT SYSTEM AND TAX LAW, UNDERSTANDING PUBLIC AND SELF-ASSESSMENT SYSTEM ON WILLINGNESS TO PAY TAX (Empirical Study at KPP Pratama Dua Bengkulu Province)

Ahmad junaidi Junaidi — 2025-05-31

This study is a quantitative descriptive study that aims to determine the effect of the perspective of the effectiveness of taxation system regulations, the level of trust in the government system and tax law, public understanding and self-assessment system on willingness to pay tax. This study was conducted at the KPP Pratama Dua Office of Bengkulu Province from November to December 2024. Sample was 394 people taken using accidental sampling, which means that every taxpayer who carries out Tax administration at the Pratama Tax Office in Bengkulu City who meets the researcher can be used as a respondent. Then the data that has been collected is tested with the help of the SPSS.20 application program with its validity and reliability analysis. The results of the study show that (1). The perspective of the effectiveness of taxation system regulations has an effect on willingness to pay tax, (2). The level of trust in the government system and tax law influences the willingness to pay tax, (3). Public understanding influences the willingness to pay tax, (4). The self-assessment system influences the willingness to pay tax

THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND FINANCIAL INCLUSION ON FINANCIAL PERFORMANCE OF MSMES IN CELEP VILLAGE

Dewi Arum Lestari — 2025-05-31

MSMEs have a significant impact on the national economy, particularly in terms of job generation and welfare. As a result, given the growing number of MSMEs and their significant contribution to GDP, they must master services, administration, and financial services. The purpose of this study is to ascertain how the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Celep Village is impacted by the interaction of literacy, technology, and financial inclusion. The Slovin algorithm was used to pick 90 responders from a pool of 584 MSME actors. Data was collected using questionnaires and analyzed using SPSS. The results show that the financial performance of MSMEs in Celep is positively impacted by the three factors that were partially and concurrently analysed. This study highlights the significance of financial services accessibility, fintech use, and financial literacy in enhancing MSME financial performance

CREDIT CARD VS PAY LATER: THE ROLE OF FINANCIAL LITERACY IN HOTEL ROOM RESERVATION PAYMENT

Ignasia Tiffani — 2025-05-31

The evolution of digital finance has led to payment innovations like paylater, an alternative to credit cards for credit transactions. One sector that provides both methods is hotel room booking through online travel agents (OTAs). This study examines the factors influencing the choice between paylater and credit card payment methods: financial literacy, digital literacy, and hotel characteristics. Employing multiple linear regression analysis, the research was conducted among residents of West Java and DKI Jakarta with paylater and credit card accounts. The results indicate that financial literacy and digital literacy significantly impact payment choices. Paylater embodies digital financial innovation in the era of Industry 4.0, while credit cards remain relevant in the ever-evolving digital financial ecosystem

ANALYSIS OF THE INFLUENCE OF MACROECONOMIC VARIABLES ON CREDIT RISK IN SYARIAH BANKS IN INDONESIA

Sucik Lestari — 2025-05-31

This study aims to analyze the influence of macroeconomic factors, such as the inflation rate, Bank Indonesia interest rate (BI Rate), and economic growth (GDP), on credit risk, which is measured through Non-Performing Financing (NPF) in Islamic Commercial Banks in Indonesia during the 2020–2024 period. The approach used in this study is quantitative, utilizing secondary data obtained from the financial reports of Islamic banks registered with the Financial Services Authority (OJK), with a sample size of 220 data points. The analysis is conducted using panel data regression with the Random Effect Model (REM), selected through the Chow test, Hausman test, and Lagrange Multiplier test. The results show that inflation, BI Rate, and economic growth have a negative and significant effect on NPF. Therefore, increases in these macroeconomic variables tend to reduce the level of problematic financing in Islamic banking. These findings have important implications for regulators and Islamic banks in formulating risk management policies to maintain financial system stability

THE INFLUENCE OF CUSTOMER TRUST, PACKAGING, PRODUCT DIVERSIFICATION, AND SERVICE QUALITY ON CONSUMER SATISFACTION AT UD. PURNAMA JATI JEMBER

Salsabila Fara — 2025-05-31

The current era of globalization is very rapid, and it has a big impact on the business world. The market is getting wider and the opportunities are also very diverse, this makes business competition even tighter. UD. Purnama Jati is one of the retailers that provide typical food in the Jember area which has been established since 2000. UD. Purnama Jati is widely known by the wider community, which is located at Jl. Bungur No. 9, East Darwo, Gebang, Patrang District, Jember Regency. This study aims to determine the influence of customer trust, packaging, product diversification, and service quality on consumer satisfaction in the tak. The research method used was quantitative descriptive sample used by 95 respondents. The data was collected using questionnaires. The data was processed using multiple linear regression analysis techniques using the SPSS analysis tool version 24. The results of this study show that customer trust, packaging, and product diversification have a significant influence partially on consumer satisfaction. The quality of service does not have a significant influence on consumer satisfaction. This finding is expected to be used as additional information or as input for UD. Purnama Jati in increasing consumer satisfaction

EVALUATION OF THE EFFECTIVENESS OF ARTIFICIAL INTELLIGENCE TECHNOLOGY IN IMPROVING DIGITAL SHOPPING PERSONALIZATION

Anjar Asmara Putra — 2025-05-31

This study aims to evaluate the effectiveness of Artificial Intelligence (AI) technology in personalizing digital shopping experiences. Using a mixed-method approach that combines qualitative and quantitative methods, the research examines how AI algorithms such as machine learning, data-driven product recommendations, and intelligent chatbots contribute to enhancing customer satisfaction and loyalty on e-commerce platforms. Data were collected through surveys of active e-commerce users and in-depth interviews with platform developers. The findings reveal that AI significantly improves the relevance of product recommendations, the efficiency of customer service, and overall user engagement. The study concludes that AI plays a pivotal role in shaping digital marketing strategies and supporting customer retention efforts in the contemporary digital economy.

ANALYSIS OF AUDIT QUALITY FACTORS: THE EFFECT OF AUDIT FEES, AUDIT TENURE, PUBLIC ACCOUNTING FIRM SIZE, AND AUDIT COMMITTEES IN MANUFACTURING SECTOR OF THE INDONESIA STOCK EXCHANGE (2018 – 2022)

Mercyana Amelia Putri — 2025-05-31

Audit quality is the auditor’s effectiveness in finding and disclosing material inconsistencies in the client’s financial statements. Measured by using absolute discretionary accruals. This study aims to empirically test and analyze the effect of audit fees, audit tenure, size of public accounting firm, and audit committees on audit quality in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative with causality approuch. The study population amounted to 198 with sampling using purposive sampling methods, so that the total sample tested was 335. Statistical tests were carried out using multiple linear regression analyses method using SPSS. The result indicate that audit fees have a positive effect on audit quality, while audit tenure, size of public accounting firm, and audit committee do not have a significant effect on audit quality

INTENTION TO IMPLEMENT CULINARY BUSINESS LICENSING FOR INDONESIAN MSMES: EVIDENCE FROM INDONESIAN MIGRANT WORKERS IN SINGAPURE

Marsudi Endang Sri Rejeki — 2025-05-31

Migrant workers in Singapore benefit from a good business regulatory system. Regulations imposed require SMEs in Singapore to obtain a business permit before being allowed to operate. This research aims to determine whether the attitudes, social norms and behavioral control of migrant workers can influence them in carrying out culinary businesses oriented towards business permits when they return to Indonesia. In this research, the permits required include NIB (Business Identification Number), and PIRT (Food Production Registration). Research Methods: The approach used is a quantitative method, sourced from primary data of Singapore migrant workers, and Smart PLS is used to analyze the data. Research findings show that migrant workers have the intention to implement good business systems and regulations by fulfilling all NIB, and PIRT requirements in the future will doing business in Indonesia. The results of this research show that there are positive attitudes, subjective norms, and behavioral control among migrant workers when they return to Indonesia. Based on the research to recommended that in the future all retired Indonesian Migrant Workers can become independent entrepreneurs with capital from working for several years as PMI. starting business activities are planned well, with an appropriate business plan accompanied by complete business permits.

ELECTRONIC WORD OF MOUTH TRENDS AND TRANSFORMATIONS IN THE PAST FIVE YEARS: A SYSTEMATIC STUDY OF STRATEGY DEVELOPMENTS AND ITS IMPACT POST-COVID-19 PANDEMIC

Yohanes Gunawan Wibowo — 2025-05-31

The rapid development of digital technology and shifting consumer behavior in the post-COVID-19 era have driven a major transformation in marketing communication patterns, particularly through Electronic Word of Mouth (e-WOM). Over the past five years, e- WOM has evolved beyond simple text-based reviews to become visual and interactive content disseminated via social media platforms such as TikTok, Instagram, and YouTube. This study aims to regularly examine the trends and transformations of e-WOM in terms of format, distribution channels, adaptive strategies used by businesses, and its impact on consumer behavior in the digital landscape after the pandemic. The research employs a Systematic Literature Review (SLR) method by analyzing 18 scholarly articles sourced from reputable databases such as Scopus, ScienceDirect, and Google Scholar, selected based on keywords: “electronic word of mouth,” “e-WOM,” “post-pandemic digital marketing,” and “consumer behavior.” The findings reveal that e- WOM has become a strategic instrument that not only enhances brand credibility through authentic and emotional content but also serves as a core component of data-driven, community-oriented, and participatory digital marketing strategies. This study provides valuable insight into the dynamics of digital consumer communication and offers practical guidance for companies and MSMEs in managing e-WOM effectively

THE INFLUENCE OF CAREER DEVELOPMENT AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE PT. ASURANSI JIWA ASTRA BUMI SERPONG DAMAI, SOUTH TANGERANG CITY

Pergiawan Listanto — 2025-05-31

development and work discipline on employee performance at PT Asuransi Jiwa Astra. This study used a quantitative approach with a sample of 53 people. Data was obtained based on the distribution of questionnaires or questionnaires. Data processing using SPSS Version 29 software. The results of the study show that partially career development has a positive and significant influence on employee performance, shown by the tcal>ttable value (3.871>2.00758) significance value of 0.001 (0.001<0.05) and the regression coefficient has a positive value of 0.399. Work discipline partially has a positive and significant effect on employee performance, shown by the tcal>ttable value (2.851>2.00758) a significance value of 0.006 (0.006<0.05) and the regression coefficient has a positive value of 0.358. Simultaneously, career development and work discipline have a positive and significant effect on employee performance, shown by the value of F calculate>F table (499,987>2.79) and a significance of 0.001 (0.001<0.05).

THE ROLE OF THE AUDIT COMMITTEE IN MODERATING THE RELATIONSHIP BETWEEN LEVERAGE, COMPANY SIZE, AND INVENTORY INTENSITY ON TAX AGGRESSIVENESS

Wike Viadola Helmalia Nisa — 2025-05-31

Tax aggressiveness is an important issue in corporate governance because it has an impact on state revenue and corporate sustainability. Amid the government's efforts to optimize taxes, this practice needs to be reviewed to understand the factors that influence it. This research investigates how leverage, company size, and inventory intensity influence tax aggressiveness, while also exploring the moderating role from the audit committee in non-cyclical consumer firms listed on the IDX during 2021–2023. Employing a quantitative approach, the study utilizes secondary data obtained from company financial statements. The evaluation involves conducted using panel data regression and Moderated Regression Analysis (MRA), processed with EViews version 12. The study encompasses a population of all listed non-cyclicals consumer sector firms, from which analyzed 53 firms was drawn using purposive sampling. Findings indicate that leverage negatively and significantly affects aggressive tax behaviour, whereas company size significantly increases tax aggressiveness. Conversely, inventory intensity does not appear to significantly impact tax aggressiveness. Furthermore, the audit committee effectively moderates the relationships between leverage and company size with tax aggressiveness, but does not moderate the impact of inventory intensity on tax aggressiveness.

THE INFLUENCE OF LIVE STREAMING, INFLUENCER MARKETING AND PRICE DISCOUNTS ON IMPULSE PURCHASES AT TIKTOK SHOP IN JEMBER REGENCY

Prisna Dea Leonita — 2025-05-31

The rapid development of technology that provides online shopping system facilities has changed the way consumers behave in shopping. Nowadays consumers prefer to shop online rather than offline, because consumers do not need to leave the house to see the appearance of the product and buy the product. This study aims to find out and analyze the influence of Live Streaming, influencer marketing and price discounts on impulse purchases at tiktok shops in Jember Regency. This type of research uses a quantitative method with a sample of 130 respondents and uses the Non Probability Sampling Technique with a purposive sampling approach with the help of questionnaires as the main tool in collecting respondent data. The data analysis technique of this study uses instrument testing, classical assumptions, multiple linear regression, hypotheses and determination coefficients. The results of the analysis obtained showed that Live Streaming, influencer marketing and price discounts partially had a positive and significant effect on impulse purchases, with a contribution rate of 63%.

FEASIBILITY STUDY OF DUCK FARMING BUSINESS IN BABATAN VILLAGE: SHARIA ECONOMIC PERSPECTIVE

Subekti Fajar Rahino rahino — 2025-05-31

The purpose of this study is to examine the feasibility of duck farming in Babatan village based on the perspective of sharia economics. This kind of research is field research. That is, direct observation of the object being studied to obtain relevant data and interpret the object according to what it is. The results of the study show that there is a feasibility study of the duck farming business in Babatan Village, this business is feasible to be developed from six aspects of feasibility. However, from the Islamic economic side, there are still shortcomings in the application of social values, especially related to environmental impacts such as annoying odors. Therefore, this business can be continued with a record of improvement to achieve mutual benefit according to the principles of sharia economics

ANALYSIS OF THE IMPLEMENTATION OF E-COMMERCE AND PRODUCT INNOVATION IN INCREASING THE INCOME OF EUFORIA GARMENT MSMES IN SIDOKUMPUL VILLAGE

Widia Eka Hariyanto — 2025-05-31

MSMES Euforia Garment is a screen-printing t-shirt business that is facing challenges in increasing revenue in the digital era. The purpose of this research is to determine how MSMES Euforia Garment can increase its revenue through the application of e-commerce and product innovation, with a case study on MSMES Euforia Garment. This research uses a qualitative approach, where data is collected through observation, interviews, and documentation. The research results show that since the utilization of e-commerce from 2020 to 2022, there has been an impact on revenue increase with respective growths of 15.90% (2020), 42.47% (2021), 69.09% (2022), 95.70% (2023), and 126% (2024). Meanwhile, product innovation, which was implemented maximally and consistently starting in 2021, has had an impact on revenue increase with growths of 21.48% (2021), 44.18% (2022), 54.04% (2023), and 65.11% (2024). It can be concluded that the implementation of e-commerce and product innovation has increased the revenue of MSMES Euforia Garment, but it is necessary to expand the platform and develop product innovation to be more optimal. As a solution, MSMEs are advised to expand the use of e-commerce to other platforms such as Lazada and Tokopedia

CUSTOMER PERCEPTIONS OF DIGITAL BANKING SERVICE QUALITY AMID TECHNOLOGICAL TRANSFORMATION

Mirra Sri Wahyuni — 2025-05-31

This study analyzes customer perceptions of digital banking service quality in the era of rapid technological transformation. A qualitative phenomenological approach was employed, involving in-depth interviews with 18 customers and focus group discussions in Jakarta and Surabaya. Results indicate that transaction security is the dominant satisfaction factor (89% of respondents), followed by application usability (68% among younger users) and customer service responsiveness (72% reported complaints). Additional insights reveal expectations for fintech integration and personalized features. The study offers practical recommendations: improving interface design, bolstering digital security, optimizing technology-driven customer service, educating less tech-savvy customers, and enhancing regulatory oversight

PROFESSIONAL ZAKAT IN THE PERSPECTIVE OF MUHAMMADIYAH AND PERSATUAN ISLAM: A COMPARATIVE ANALYSIS

Amrullah — 2025-06-29

Zakat, as a fundamental pillar of Islam, serves as a potential instrument for poverty alleviation. Among its contemporary applications is professional zakat, which remains a subject of debate due to the lack of explicit references in classical Islamic texts. This study aims to compare the perspectives of Muhammadiyah and Persatuan Islam (Persis) regarding the obligation of professional zakat and analyze the istinbath methodologies employed by both organizations. This research adopts a qualitative approach with a descriptive-analytical and comparative method. Data collection was conducted through documentary analysis, library research, and interviews with key figures from Muhammadiyah and Persis. The findings reveal that Muhammadiyah considers professional zakat obligatory, using a broad interpretation of zakat provisions and analogy with zakat on gold and silver. In contrast, Persis does not recognize professional zakat, arguing that zakat is an ibadah mahdhah that cannot be established without explicit textual evidence. Instead, Persis suggests mandatory infak on professional income without a fixed rate and nisab. These differences highlight the diversity of ijtihad and practice in Islamic social finance among muslims. However, both organizations agree on the necessity of social contributions from professional income, whether through zakat or infak

THE INFLUENCE OF INNOVATION CULTURE AND STRATEGIC PLANNING, MEDIATED BY TECHNOLOGY ACQUISITION, ON THE COMPETITIVENESS OF THE INDONESIAN DEFENSE INDUSTRY

Sriyanto — 2025-05-31

This research highlights the critical role of innovation culture and strategic planning in boosting the competitiveness of the Indonesian defense industry, primarily through the mediation of technology acquisition. Our findings confirm that a robust innovation culture positively and significantly influences technology acquisition, which in turn profoundly impacts the defense industry's competitiveness. Similarly, effective strategic planning positively and significantly contributes to technology acquisition, and while its direct effect on competitiveness isn't significant, its indirect influence via technology acquisition is crucial. Despite a growing defense budget, Indonesia's continued reliance on imported defense equipment underscores the need for enhanced domestic industry competitiveness. Therefore, fostering a strong innovation culture and strategic planning focused on technology acquisition is vital for achieving national defense industry self-reliance and competitiveness

THE INFLUENCE OF CUSTOMER EXPERIENCE AND TRUST ON CUSTOMER LOYALTY IN PT. TELKOM INDONESIA INDIHOME PRODUCTS

Yolanda Veybitha — 2025-05-31

IndiHome is a home internet service from Telkomsel that provides internet connection, landline telephone, and interactive TV (IPTV) in one package. Previously owned by PT Telkom Indonesia, IndiHome is now managed by Telkomsel. IndiHome offers a variety of package options with different internet speeds, as well as additional services such as wifi.id seamless and others. This study aims to measure the influence of customer experience and trust variables on customer loyalty. The population in this study was Indihome customers in the city of Palembang in 2024 as many as 11,883, while the sample taken was 99 respondents. This study is quantitative, data was obtained by distributing questionnaires and processed using the SPSS program. The results of the study showed that customer experience and trust variables have a significant effect both simultaneously and partially on customer loyalty. For future research, external variables can be included and the research model can be modified by using mediating variables.

THE INFLUENCE OF ORGANIZATIONAL STRUCTURE CHANGES AND ORGANIZATIONAL CULTURE ON JOB SATISFACTION THROUGH MOTIVATION AS AN INTERVENING VARIABLE AT PHE JAMBI MERANG

Rama Setia Whardana — 2025-05-31

This study investigates the influence of organizational structure change and organizational culture on employee job satisfaction at PHE Jambi Merang, with motivation as a mediating variable. Using a quantitative approach, data were collected through questionnaires distributed to 51 permanent employees and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that changes in organizational structure significantly influence motivation, which in turn has a strong and positive effect on job satisfaction. However, organizational culture does not significantly affect motivation or job satisfaction directly. Motivation plays a critical mediating role between organizational structure and job satisfaction, highlighting its importance in achieving higher employee satisfaction. The findings suggest that structural clarity and employee empowerment should be prioritized to enhance motivation and, ultimately, job satisfaction. This research contributes to human resource strategies by offering insight into the mechanisms through which organizational elements influence workplace well-being.