Jurnal EMT KITA, e-ISSN: 2549-6204 and p-ISSN: 2579-7972, is a free and open-access journal published by the Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia. Jurnal EMT KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation. Journal EMT KITA is published quarterly, releasing four issues per year. Every published article in Journal EMT KITA is assigned a digital object identifier (DOI), ensuring accessibility and robust linkage within the scholarly literature. With its broad scope and focus on relevant scientific research in development management, Journal EMT KITA serves as a valuable resource for academics, practitioners, and stakeholders across various related fields. To submit your article to Jurnal EMT KITA ; You have to Register or Login to submit your or. You can access the manuscript format from the author guidelines. Download Template (English), Template (Indonesia)
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Pengaruh Promotion, Product Quality dan Fear of Missing Out (FOMO) terhadap Purchase Intention Jersey ERSPO Tim Nasional Sepak Bola Indonesia
This study aims to analyze the influence of promotion, product quality, and fear of missing out (FOMO) on the purchase intention of ERSPO Indonesian National Football Team jerseys. The study uses a quantitative descriptive approach with primary data collection through an online questionnaire of 200 respondents who are active fans of the national team on social media and have experienced FOMO. The data were analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS. The results showed that promotion had a positive and significant effect on purchase intention, while product quality and FOMO had no significant effect. These findings indicate that the effectiveness of promotional strategies plays a dominant role in increasing consumer purchase intention for ERSPO jerseys compared to product quality and the psychological factor of FOMO. Therefore, companies are advised to focus their marketing strategies on strengthening promotional activities that are relevant and attractive to consumers.
Copyright (c) 2026 Naufal Dhaniyanto https://creativecommons.org/licenses/by/4.0
Pengaruh Kecemasan AI terhadap Penggunaan AI Dimoderasi oleh Motivasi Belajar pada Mahasiswa FKIP UNS
AI Anxiety, AI Use, Motivation This study aims to analyze the effect of artificial intelligence (AI) anxiety on the use of AI technology with learning motivation as a moderating variable among Economics Education students at the Faculty of Teacher Training and Education, Sebelas Maret University. The study employed a descriptive quantitative approach with a sample of 70 students from the 2020 cohort, collected through a Likert scale questionnaire and analyzed using hierarchical regression with the assistance of SPSS 26. The results show that AI anxiety has a positive and significant effect on AI usage, indicating that the higher the level of student anxiety towards AI, the higher the intensity of AI usage as an adaptive strategy in completing academic tasks. However, learning motivation was not found to moderate the relationship between AI anxiety and AI usage, so that the effect of AI anxiety on AI usage remained consistent among students with different levels of learning motivation. These findings confirm that AI anxiety can function as a driver of adaptive behavior in the use of AI technology in higher education.
Copyright (c) 2026 Elisya Fachriana Hanifa, Sudarno Sudarno, Muhammad Sabandi https://creativecommons.org/licenses/by/4.0
Dampak Manajemen Rantai Pasok Halal terhadap Kinerja Rantai Pasok: Tinjauan Literatur Sistematis
This study examines how halal supply chain management influences supply chain performance in food and logistics settings where product integrity, food safety, and sustainability are increasingly scrutinized. The review is motivated by fragmented empirical findings and limited synthesis on how digital technologies shape the performance effects of halal practices. A systematic literature review was conducted by searching the Scopus database for English journal articles in business, management, and accounting published between 2014 and 2025. From an initial pool of 9,780 records, stepwise screening with the keywords supply chain management, halal supply chain management, supply chain performance, and halal product yielded nine studies for synthesis and bibliometric mapping with VosViewer. The findings indicate that strict physical segregation, end to end traceability, robust certification and labelling, organisational capabilities, and knowledge management enhance efficiency, flexibility, halal compliance, and market trust, leading to stronger operational and sustainable performance. The review also highlights opportunities for technologies such as blockchain, the Internet of Things, artificial intelligence, and immersive virtual environments to improve transparency and reduce contamination and data fraud risks. These insights call for cross industry empirical testing of mediating mechanisms and infrastructure readiness to support more adaptive halal supply chains.
Copyright (c) 2026 Riziq Maulana Yusuf, Effy Zalfiana Rusfian https://creativecommons.org/licenses/by/4.0
Exploring the Role of Project-Based Learning in Enhancing Non-Profit Accounting Competencies: Evidence from Public Financial Accounting Students at Bengkalis State Polytechnic
Non-profit organizations require accountants who are not only technically competent but also capable of managing accountability, donor restrictions, and ethical responsibilities. However, non-profit accounting remains underrepresented in many accounting curricula, including public financial accounting programs. This study aims to examine the role of Project-Based Learning (PBL) in non-profit accounting education by exploring students’ perceptions of PBL, its contribution to their understanding of non-profit accounting practices, and its influence on perceived career readiness. The study employed a descriptive quantitative approach using survey data collected from 71 undergraduate students enrolled in the Public Financial Accounting Study Program at Bengkalis State Polytechnic. Data were analyzed using descriptive statistical techniques to capture patterns in students’ responses. The results indicate that students perceive PBL as an effective and appropriate learning approach for non-profit accounting. PBL was found to support students’ understanding of key accounting concepts, facilitate the application of non-profit accounting practices through project tasks, and enhance students’ confidence and perceived readiness for future careers in the non-profit and public sectors. The findings suggest that integrating PBL into non-profit accounting courses can strengthen the alignment between academic learning and professional demands. This study provides empirical support for the use of PBL as a core instructional strategy in non-profit accounting education and offers insights for curriculum development in public financial accounting programs.
Copyright (c) 2026 Husnul Muttaqin, Yanisha Dwi Astari, Risda Asfina, Mira Rosmala https://creativecommons.org/licenses/by/4.0
Analyzing the Development of the Vannamei Shrimp Industry in Bengkalis Regency Using Porter’s Five Forces Approach
This study aims to analyze the development of the vannamei shrimp industry in Bengkalis Regency using Porter’s Five Forces approach. The research employed a qualitative descriptive method through interviews, field observations, and document analysis involving shrimp farmers, government agencies, and fisheries-related business actors. The results indicate that the development of the vannamei shrimp industry in Bengkalis Regency is influenced by a relatively strong competitive industry structure. The bargaining power of suppliers and buyers is high, while the intensity of competition among industry players is also considerable. Meanwhile, the threat of new entrants and substitute products is at a moderate level. These findings suggest that although the vannamei shrimp industry in Bengkalis Regency has significant economic potential, strengthening competitiveness through integrated and sustainable strategies is essential to ensure optimal industry development.
Copyright (c) 2026 Nageeta Tara Rosa, M. Alkadri Perdana, Sri Rahayu https://creativecommons.org/licenses/by/4.0
Determinan Produktivitas Kerja Karyawan di SMP Nasional Denpasar
This study aims to analyze the influence of the work environment, work discipline, and work motivation on employee productivity at SMP Nasional Denpasar. The background of the study stems from the high level of employee absenteeism in 2024, which reflects weak human resource management. This condition not only disrupts organizational work stability but also directly impacts employee productivity, thus requiring an empirical study to identify the determining factors. The research approach uses a quantitative method with 49 respondents determined through saturated sampling. Data collection was carried out through observation and questionnaires with a Likert scale, and analyzed us-ing multiple linear regression with validity, reliability, and classical assumption tests. The results show that all three variables contribute to employee productivity. These find-ings provide empirical evidence for the development of human resource management in educational institutions.
Copyright (c) 2026 I Nengah Tambun, I Made Suidarma https://creativecommons.org/licenses/by/4.0
Analisis Faktor-Faktor Penentu Keputusan Orang Tua dalam Memilih Sekolah Berbasis Pesantren
School selection by parents is an important decision influenced by internal and external factors, such as location, cost, curriculum, facilities, and school reputation. This study aims to identify the main factors affecting parents’ decisions in choosing Islamic-based elementary schools. The theoretical foundation is based on consumer behavior and decision-making theories, which explain how individuals make choices based on perceived value, needs, and available information. The research employed a quantitative approach using surveys, analyzed descriptively and inferentially. The results indicate that the quality and religious values of the school are the dominant factors, including parental religiosity, quality of religious education, teacher competence, value-based curriculum, student achievement, and the development of students’ character and spirituality. Schools are recommended to focus on improving religious education, strengthening character, enhancing teacher competence, implementing a professional curriculum, and building reputation through the publication of achievements, testimonials, and creative promotional strategies. Transparency in facilities and costs is also essential to foster a positive image and increase parental trust. This study has several limitations, including the use of subjective survey data, a limited number of respondents, and a focus on Islamic junior high schools in East Java, which restricts the generalizability of the findings to other schools or regions.
Copyright (c) 2026 Balqist Naurah Salsabilah, Fahrul Riza, Endi Sarwoko https://creativecommons.org/licenses/by/4.0
Implementasi Strategi Manajemen Supply Chain dalam Meningkatkan Kinerja Perusahaan (Literatur Review 2014-2024)
This research aims to analyze and synthesize findings from various empirical studies on the implementation of supply chain management (SCM) strategies and their impact on company performance in the 2014-2024 timeframe. This research uses the literature review method by collecting and analyzing relevant scientific articles from various sources, such as academic journals, conference proceedings, and research databases. The articles selected are empirical studies that directly discuss the implementation of SCM strategies and the measurement of company performance. The results of the literature review show that effective implementation of SCM strategies has a positive and significant impact on firm performance. SCM strategies that focus on increased collaboration with suppliers and customers, business process integration, efficient information sharing, and the use of information technology are proven to improve operational efficiency, reduce costs, improve product quality, speed up delivery times, and increase customer satisfaction. In addition, the research also highlights the importance of aligning SCM strategies with the company's overall business strategy to achieve optimal performance.
Copyright (c) 2026 Nurnadia Nurnadia, Saharuddin Kaseng, Sulaeman Miru, Suryadi Hadi https://creativecommons.org/licenses/by/4.0
Pengaruh Work-Life Balance, Self-Efficacy, dan Iklim Organisasi terhadap Employee Engagement pada Guru di Jelai Hulu Kabupaten Ketapang
This study aims to analyze the effect of work-life balance, self-efficacy, and organizational climate on employee engagement among teachers in Jelai Hulu, Ketapang Regency. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 35 teachers as respondents and analyzed using multiple linear regression analysis. The results showed that work-life balance, self-efficacy, and organizational climate had a positive and significant partial effect on employee engagement. In addition, the simultaneous test results showed that the three independent variables together had a significant effect on employee engagement. The coefficient of determination shows that the research model is able to explain 44.3% of the variation in employee engagement, while the rest is influenced by other factors outside the research model. These findings indicate that improving work-life balance, self-efficacy, and a conducive organizational climate are important factors in increasing teacher engagement. This study is expected to contribute theoretically and practically to human resource management in the field of education.
Copyright (c) 2026 Jepan Wahyudi, Deasy Rinayanti Pelealu https://creativecommons.org/licenses/by/4.0
Pengaruh Digital CRM melalui Aplikasi Alfagift terhadap Loyalitas Pelanggan Alfamart Wilayah Kecamatan Cikedung, dengan Kepuasan Pelanggan sebagai Variabel Mediasi
This study aims to analyze the influence of Digital Customer Relationship Management (Digital CRM), implemented through the Alfagift application, on Alfamart customer loyalty, with customer satisfaction serving as a mediating variable. The research is motivated by the increasing competition in modern retail, which requires companies to integrate digital services into long-term customer relationship strategies. Using a quantitative approach, data were collected through questionnaires from 100 Alfagift users in the Cikedung area who were selected based on specific criteria. Multiple regression analysis and the Sobel test were used to examine the hypotheses. The results show that Digital CRM through Alfagift (X) has a positive and significant influence—both directly (partial pathway) and simultaneously—on customer loyalty (Y). This finding is supported by a t-value of 5.066 with a significance level of 0.000. The study also confirms that customer satisfaction (Z) is a strong determinant of loyalty, indicated by a t-value of 2.996 and a significance level of 0.003. Most importantly, the mediation test (Sobel Test: Z = 2.224; p-value = 0.0261) demonstrates that customer satisfaction partially mediates the relationship between Digital CRM and customer loyalty. Overall, this research concludes that Alfamart customer loyalty is driven not only by the effectiveness of Digital CRM but also by the ability of the Alfagift application to create valuable experiences that lead to increased customer satisfaction. Practical implications highlight the need to optimize feature personalization and improve application interface quality to strengthen sustainable customer relationships.
Copyright (c) 2026 Putuhal Ma’arif, Sugiarto Sugiarto, Agus Yudianto https://creativecommons.org/licenses/by/4.0
Model Penguatan Kapasitas SDM dalam Mendorong Transformasi Kelembagaan Polri melalui Kepemimpinan Visioner, Kompetensi Personel, Budaya Profesional, dan Sistem Pengawasan
Institutional transformation within the Indonesian National Police (Polri) requires a comprehensive strengthening of human resource capacity as its fundamental foundation. Rapid social changes, rising expectations for public accountability, and increasingly complex forms of modern crime demand the adoption of visionary leadership, enhanced personnel competencies, a strong professional culture, and a transparent, adaptive oversight system. This study analyzes the simultaneous contribution of these four pillars in driving institutional reform within Polri. The research uses a literature review method, drawing from empirical and theoretical studies published over the past decade encompassing police leadership, human resource management, organizational culture, and oversight mechanisms. The findings show that visionary leadership provides a clear direction for change, strengthens innovation, and improves internal trust. Personnel competencies particularly technical expertise, ethical conduct, and digital literacy contribute significantly to improving the quality of public service. A professional culture reduces behavioral deviations and enhances institutional legitimacy, while an effective oversight system promotes transparency, continuous evaluation, and accountability. The synergy of these four pillars forms a strategic framework that accelerates Polri’s reform agenda. The study concludes that strengthening human resource capacity is not merely a supportive component but a key catalyst for shaping a modern, responsive, and publicly trusted police institution.
Copyright (c) 2026 Vita Mayastinasari, Bayu Suseno https://creativecommons.org/licenses/by/4.0
Peran Manajemen SDM Strategis, Integritas Anggota, Kualitas Pelatihan, dan Keadilan Organisasi terhadap Efektivitas Reformasi Polri
The reform of the Indonesian National Police (Polri) is a national strategic agenda aimed at improving professionalism, accountability, and the overall quality of public services. The success of this reform is not solely dependent on structural or regulatory changes but is strongly influenced by internal organizational factors such as strategic human resource management (HRM), member integrity, training quality, and perceptions of organizational justice. This study analyzes the contributions of these four variables to the effectiveness of Polri’s reform by employing a literature review method based on research published within the last decade. The findings reveal that strategic HRM plays a crucial role in establishing transparent, objective, and competency-based personnel development systems. Member integrity serves as a moral foundation that guides professional behavior and prevents the misuse of authority. Moreover, high-quality training aligned with operational demands enhances officers’ technical skills, discipline, and adaptability in addressing modern security challenges. Perceived organizational justice significantly influences motivation, job satisfaction, and officers’ commitment to institutional reform. Overall, these variables interact and collectively strengthen an organizational culture rooted in ethics, competence, and accountability. The study concludes that the success of Polri’s reform cannot be achieved solely through structural adjustments but requires a profound transformation in human resource management as the fundamental pillar of institutional improvement.
Copyright (c) 2026 Donald Happy Ginting, Novi Indah Earlyanti https://creativecommons.org/licenses/by/4.0
Pengaruh Kepemimpinan Etis, Kompetensi Digital, Motivasi Kerja, dan Komitmen Organisasi terhadap Kesiapan SDM dalam Transformasi Polri Presisi
This study examines how ethical leadership, digital competence, work motivation, and organizational commitment influence human resource readiness in supporting the Polri Presisi transformation agenda. Using a literature review approach, this research synthesizes findings from national accredited journals and reputable international publications within the last decade. The review indicates that ethical leadership strengthens integrity, trust, and consistent behavioral standards among police personnel. Digital competence emerges as a crucial factor in adapting to technological advancements such as online policing systems, data-driven decision-making, and AI-based public service platforms. Work motivation positively contributes to readiness for change, especially when supported by a work environment that provides recognition, growth opportunities, and psychological empowerment. Organizational commitment further reinforces members’ willingness to participate and stay aligned with institutional transformation goals despite structural or technical challenges. Collectively, these four variables form an integrated foundation for shaping competent, adaptive, and accountable human resources within the Indonesian National Police. The findings offer valuable insights for enriching academic discussions and guiding strategic HR development policies to strengthen internal capacity for future transformations.
Copyright (c) 2026 Bahagia Dachi, Oscarius Yudhi Ari Wijaya https://creativecommons.org/licenses/by/4.0
Dinamika Pengembangan SDM, Iklim Organisasi, Transparansi Kinerja, dan Disiplin Integratif dalam Memperkuat Reformasi Birokrasi Polri
Bureaucratic reform within the Indonesian National Police (Polri) is a crucial agenda aimed at building a professional, accountable, and adaptive law enforcement institution. However, the success of this reform is not solely determined by structural changes, but also by internal dynamics involving human resource (HR) development, organizational climate, performance transparency, and integrative discipline. This study aims to analyze the interplay of these four dimensions in strengthening the implementation of Polri’s bureaucratic reform. Using a qualitative approach through a literature review, this research critically examines academic journal articles, institutional policies, and relevant studies published within the past ten years. The findings indicate that competency-based HR development plays a significant role in enhancing professional capacity among police personnel. A supportive organizational climate fosters collaboration, open communication, and trust within the institution. Performance transparency reinforces public accountability and reduces opportunities for misconduct, while integrative discipline ensures consistent ethical behavior as the foundation of institutional integrity. The synthesis of literature reveals that Polri’s bureaucratic reform can only be effective when these four factors are managed simultaneously and integrated cohesively. This study contributes theoretically to the field of police management and provides practical recommendations for strengthening governance within the Polri Presisi reform framework.
Copyright (c) 2026 Elvianus Laoli, Ekawaty Kristianingsih https://creativecommons.org/licenses/by/4.0
Peran Manajemen Talenta, Profesionalisme Anggota, Kualitas Pengawasan Internal, dan Kepuasan Kerja terhadap Kinerja Transformasi Reformasi Polri
The reform of the Indonesian National Police (Polri) requires strengthening organizational performance through the development of human resources as a central pillar. This study analyzes the role of talent management, member professionalism, internal supervision quality, and job satisfaction in supporting the transformation performance of Polri’s reform agenda. Using a qualitative method with a literature review design, this research synthesizes studies from the last ten years, including national and international journals, institutional reports, and official Polri policy documents. The findings reveal that talent management contributes to competency mapping, identification of high-potential personnel, and the establishment of a transparent career system that supports institutional transformation. Member professionalism enhances integrity, technical competence, and adaptability to organizational changes. Internal supervision quality plays a crucial role in ensuring accountability, reducing misconduct, and maintaining public trust. Meanwhile, job satisfaction shapes members’ motivation and commitment to embracing the reform agenda. Overall, these four variables interact to strengthen Polri’s transformation performance, enabling the institution to remain sustainable, adaptive, and service oriented. This study aims to provide theoretical insights and practical recommendations for improving human resource policies and internal control systems within Polri.
Copyright (c) 2026 Agung Kusprabandaru, Vita Mayastinasari https://creativecommons.org/licenses/by/4.0
Peran Pengembangan Karier, Kepemimpinan Humanis, Integritas Profesi, dan Manajemen Kinerja terhadap Modernisasi SDM Polri
This study aims to analyze the role of career development, humanistic leadership, professional integrity, and performance management in the modernization of human resources within the Indonesian National Police (Polri). HR modernization is a crucial component of police reform, encompassing competency enhancement, professionalism, and adaptation to technological changes and societal demands. The study uses a literature review method, reviewing 50 scholarly articles, national and international journals, and official Polri reports from the last ten years (2015–2025). Findings indicate that systematic career development increases capacity and motivation, humanistic leadership fosters an inclusive and supportive work culture, professional integrity strengthens ethics and compliance, while performance management ensures objective and continuous evaluation. The integration of these four factors significantly contributes to HR modernization, enhancing public service quality, operational efficiency, and technological adaptation. The literature emphasizes career planning based on competency, application of humanistic leadership in team management, strengthening integrity through codes of conduct and training, and transparent performance management systems. These findings provide a foundation for Polri policymakers to design effective, sustainable, and adaptive HR modernization strategies in response to social and technological dynamics.
Copyright (c) 2026 Slamet Riyadi, Rahmadsyah Lubis https://creativecommons.org/licenses/by/4.0
Pengaruh Pendidikan dan Pelatihan, Inovasi Personel, Orientasi Pelayanan, dan Sistem Reward Punishment terhadap Implementasi Reformasi Polri
This study aims to analyze the influence of education and training, personnel innovation, service orientation, and reward-punishment system on the implementation of reform in the Indonesian National Police (Polri). Institutional transformation requires strengthening the capacity of officers through systematic education and training, fostering innovation in policing tasks, focusing on public service orientation, and implementing fair reward and punishment mechanisms. The study employs a literature review method, reviewing 50 scholarly articles, national and international journals, and official Polri reports over the last ten years (2015–2025). The findings indicate that continuous education and training enhance technical and managerial competence, while personnel innovation promotes creativity and operational efficiency. Service orientation reinforces an organizational culture that is responsive to public needs, and the reward-punishment system ensures compliance with procedural and ethical standards. The integration of these four variables contributes significantly to the success of reform implementation. The literature emphasizes the need for education planning based on organizational needs, fostering operational innovation, enhancing service orientation, and applying a transparent and fair reward-punishment system. These findings provide a foundation for policymakers to design more effective, adaptive, and sustainable reform strategies, improving professionalism, accountability, and public trust in the institution.
Copyright (c) 2026 Novi Indah Earlyanti, Syafruddin Syafruddin https://creativecommons.org/licenses/by/4.0
Analisis Pengaruh Kompetensi Aparatur, Etos Pelayanan Publik, Adaptasi Teknologi, dan Komunikasi Internal terhadap Keberhasilan Transformasi Polri
This study aims to analyze the influence of apparatus competence, public service ethos, technology adaptation, and internal communication on the success of police transformation. Police transformation requires strengthening human resources, technological innovation, and effective internal communication to ensure professional public service delivery. This study employs a literature review method, gathering data from journals, books, and research reports published in the last 10 years. Findings indicate that apparatus competence significantly enhances transformation effectiveness, as competent personnel are able to perform tasks professionally. Public service ethos also contributes positively, as a work culture emphasizing integrity and responsibility strengthens the police’s public image. Adaptation to modern technology accelerates reform processes, including management information systems and online services. Effective internal communication supports coordination and quick decision-making, facilitating smooth reform implementation. The study highlights the importance of HR development, technological innovation, and internal communication as pillars of successful police transformation. These findings are expected to serve as a reference for internal policy-making within the police organization to strengthen reform and organizational modernization, while improving public service quality.
Copyright (c) 2026 Syafruddin Syafruddin, Shinta Novita Sari https://creativecommons.org/licenses/by/4.0
Kualitas SDM, Kepemimpinan Transformasional, Kepatuhan Etik, dan Lingkungan Kerja terhadap Efektivitas Reformasi Kultur Polri
This study aims to analyze the influence of human resource quality, transformational leadership, ethical compliance, and work environment on the effectiveness of cultural reform in the Indonesian National Police (Polri). Organizational culture transformation is a strategic priority to enhance professionalism, integrity, and responsiveness of police officers to public needs. The study employs a literature review method, analyzing 50 scholarly articles, national and international journals, and official Polri reports over the last ten years (2015–2025). The findings indicate that high HR quality, including technical, managerial, and socio-cultural competencies, significantly contributes to cultural reform effectiveness. Transformational leadership plays a critical role in motivating, inspiring, and guiding officers to consistently implement the new organizational culture. Furthermore, ethical compliance serves as a key pillar fostering integrity and transparency, while a supportive work environment facilitates competence development and collaboration among units. The integration of these four variables creates synergy that enhances the success of Polri’s cultural reform. The literature also highlights that visionary leadership and reinforcement of organizational values can reduce resistance to change. The practical implications of this study suggest continuous investment in HR training, strengthening transformational leadership, enforcing professional ethics, and improving the work environment. These findings provide a foundation for policymakers to design more effective, adaptive, and sustainable cultural reform strategies, enabling Polri to improve public service quality and public trust significantly.
Copyright (c) 2026 Rahmadsyah Lubis, Diah Rani Nartasari https://creativecommons.org/licenses/by/4.0
Kontribusi Kompetensi Profesional, Komitmen Integritas, Kemampuan Adaptasi, dan Kepuasan Organisasi terhadap Transformasi Sumber Daya Manusia Polri
This study aims to analyze the contribution of professional competence, integrity commitment, adaptability, and organizational satisfaction to the transformation of human resources (HR) in the Indonesian National Police (Polri). HR transformation is central to police reform, involving the enhancement of professionalism, ethics, and adaptability to technological developments and societal demands. The study uses a literature review method, examining 50 scholarly articles, national and international journals, and official Polri reports from the last ten years (2015–2025). The findings indicate that professional competence improves technical skills and decision-making, integrity commitment strengthens ethics and compliance, adaptability enables members to respond to internal and external changes, while organizational satisfaction drives motivation and loyalty. The integration of these four factors significantly contributes to HR transformation, enhancing public service quality, operational effectiveness, and technology adoption. The literature also highlights the need for competency development based on organizational needs, consistent ethical practices, strategies to enhance adaptability, and management of member satisfaction through a supportive work environment. These findings provide a foundation for Polri policymakers to design effective, sustainable, and adaptive HR transformation strategies in response to social and technological dynamics.
Copyright (c) 2026 Didit BWS, Muhammad Afifi Rahman https://creativecommons.org/licenses/by/4.0
Faktor yang Memengaruhi Financial Distress
Financial distress represents a critical condition that threatens a company’s sustainability due to difficulties in fulfilling its financial obligations. In Indonesia, the property sector has been particularly vulnerable, especially in the post-COVID-19 period marked by declining markets and reduced consumer purchasing power. This study aims to provide empirical evidence on the effects of liquidity (CR), debt policy (DER), and leverage ratio (ICR) on financial distress, measured by the Altman Z-Score. Using a quantitative approach, multiple linear regression analysis was conducted on secondary data obtained from the annual financial statements of property companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The sampling method applied was purposive sampling. The results reveal that liquidity (CR) has a significant positive effect on financial distress, while debt policy (DER) and leverage ratio (ICR) show significant negative effects. These findings are in line with Signaling Theory, which suggests that financial information serves as an important signal for external stakeholders in assessing corporate conditions and prospects. The study’s limitations include the restricted sample size and short observation period. Therefore, further research is recommended to expand the sectoral coverage, extend the observation period, and include additional variables such as profitability and sales growth. These variables are expected to strengthen the financial distress prediction model by representing a company’s ability to generate profits and sustain revenue growth.
Copyright (c) 2026 Resti Laudiantika, Mahroji Mahroji https://creativecommons.org/licenses/by/4.0
Analisis Faktor-Faktor yang Memengaruhi Purchase Intention terhadap Perusahaan Jasa Paket di Kota Batam
This study aims to analyze consumer preferences for parcel delivery services in Batam City, focusing on JNT Express, JNE, J&T Cargo, and SiCepat as the primary service choices. The research examines key factors influencing consumer decision-making and the impact of tax regulations on the distribution of goods from Batam. A quantitative method was employed by distributing an online questionnaire to 200 respondents who had used parcel delivery services and met the research criteria. The variables investigated include information, atmosphere, convenience, enjoyment, uncertainty, service, consumer attitude, and purchase intention, selected based on prior studies demonstrating their relevance in e-commerce and logistics contexts. The findings reveal that information, enjoyment, and service significantly influence consumer attitude, while atmosphere, convenience, and uncertainty show no significant effects. Consumer attitude is also proven to significantly affect purchase intention. SmartPLS analysis indicates that the data are free from Common Method Bias (CMB) and meet the required validity and reliability criteria, including outer loadings, AVE, Cronbach’s Alpha, and Composite Reliability. Despite a decline in parcel shipment volume from Batam over the past three years due to tax regulations, information availability and service quality remain the primary determinants of consumer purchase intention. These results highlight the need for delivery service providers to prioritize information accessibility, convenience, and service excellence to strengthen consumer attitudes and encourage purchase intention.
Copyright (c) 2026 Vanness Kangnanda, Listia Nurjanah https://creativecommons.org/licenses/by/4.0
Strategi Pemasaran Digital di Era 5.0 untuk Meningkatkan Brand Awareness Hotel Lido Lake Resort by MNC Hotel
This study aims to analyze the implementation and effectiveness of the digital marketing strategy based on the Five Pillars of Marketing 5.0 framework to enhance the brand awareness of Hotel Lido Lake Resort by MNC Hotel. Employing a descriptive qualitative method with a case study in Bogor, West Java, the research was conducted during the 2024–2025 period and involved four key informants from the marketing communication division. The main findings indicate that the structured synergy of the Five Pillars of Marketing 5.0 successfully transformed the brand's position from the Brand Recognition stage to the Brand Recall level. This achievement is characterized by the embedding of a strong and specific brand association, the Unique Selling Proposition (USP) “Anti-Traffic Family Holiday Destination,” into the memory of consumers in the Greater Jakarta area (Jabodetabek). Empirically, this effectiveness is confirmed by a 78.7% increase in FIT (Free Independent Travel) bookings from 2024 to 2025. Practically, this study asserts that integrating Marketing 5.0 technology with a human-centric focus is the key to achieving purchase conversion and building a functional brand memory in the digital era.
Copyright (c) 2026 Irda Mawar Pratiwi, Bayu Suriaatmaja Suwanda, Siska Mulyawaty https://creativecommons.org/licenses/by/4.0
Pengaruh Manajemen Laba Akrual, Ukuran Perusahaan, Kualitas Audit, dan Profitabilitas terhadap Kualitas Laba pada Perusahaan Manufaktur
In an increasingly complex business environment, earnings quality is influenced not only by operational performance but also by various internal and external factors of a company. This study aims to analyze the effect of accrual earnings management, firm size, and audit quality on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2023. Earnings quality is an important indicator in evaluating a company's financial performance and serves as a basis for investors' decision-making. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, with secondary data derived from companies’ annual financial reports. Based on agency theory, there is a conflict of interest between managers and owners, which encourages managers to maximize earnings quality by utilizing various internal and external factors. Accrual earnings management, audit quality, profitability and firm size serve as external monitoring mechanisms to mitigate conflicts between managers and owners. The results indicate that accrual earnings management has a positive and significant effect on earnings quality. However, firm size and audit quality do not have a significant effect on earnings quality. Nevertheless, simultaneously, all three independent variables are proven to have a significant effect on earnings quality. These findings suggest that accrual management practices play a crucial role in enhancing the quality of earnings information, while firm size and audit quality have not yet made a meaningful contribution in this context. This study has implications for companies to adopt greater transparency in financial reporting practices, and for investors to consider internal factors affecting earnings quality. The results are also expected to serve as an academic reference for future research in the field of financial accounting.
Copyright (c) 2026 Upekha Tri Muliani, Mahroji Mahroji https://creativecommons.org/licenses/by/4.0
Abnormal Return Saham Sektor Teknologi dan Keuangan: Studi Komparatif BEI dan SET Thailand saat Pandemi COVID-19
This study examines the presence of significant positive abnormal returns in the technology and financial sectors on the Indonesia Stock Exchange (IDX) and the Stock Exchange of Thailand (SET) during the COVID-19 pandemic. Using an event study methodology with a 360 trading days, namely March 2, 2020 (the date of the announcement of the first case of COVID-19 in Indonesia, t=0), with a sample size of 35 shares on the IDX (15 technology, 20 finance) and 30 shares on the SET (12 technology, 18 finance), this study measures the market's response to the pandemic shock. A one-sample t-test reveals significant positive abnormal returns in both sectors and markets, with the Indonesian technology sector recording the highest abnormal return. Paired t-tests confirm significant differences between the technology and financial sectors within the same market; in contrast, independent t-tests show no significant differences in abnormal returns across markets for the same sector. These findings indicate that the technology sector demonstrates greater resilience and growth potential than the financial sector, with relatively comparable performance across these major ASEAN markets. This study contributes to the literature on semi-strong-form market efficiency and signaling theory by addressing gaps in the literature on emerging ASEAN markets during a prolonged crisis and by providing strategic implications for investors and regulators in managing risks and making post-pandemic investment decisions. Additionally, the study highlights the need for enhanced regional policy collaboration to strengthen capital market stability in the ASEAN region.
Copyright (c) 2026 Cyrillius Martono https://creativecommons.org/licenses/by/4.0
Pengaruh Komisaris Independen, Komite Audit, Preferensi Risiko Eksekutif, dan Profitabilitas terhadap Penghindaran Pajak
Tax avoidance practices represent a crucial aspect of corporate governance, reflecting management's legal efforts to minimize fiscal obligations. Agency conflicts arise when the interests of management (agents) clash with those of owners (principals), particularly in terms of tax compliance and financial reporting. Based on agency theory, this study examines the empirical influence of independent commissioners, audit committees, executive risk preferences, and profitability on tax avoidance. Using a quantitative approach, secondary data were collected from the annual reports of BEI banks for the period 2021–2023 and analyzed using multiple linear regression after testing classical assumptions. The results indicate that, partially, only profitability has a significant positive effect. Independent commissioners, audit committees, and executive risk preferences do not have individual impacts. However, all four variables simultaneously significantly influence tax avoidance practices, confirming the relevance of oversight mechanisms and managerial characteristics in controlling corporate opportunistic behavior.
Copyright (c) 2026 Shinta Shinta, Mahroji Mahroji https://creativecommons.org/licenses/by/4.0
Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage, Profitabilitas, Likuiditas, Kualitas Audit, dan Ketepatan Waktu Laporan Keuangan terhadap Nilai Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia
Firm value is an important indicator reflecting investor perceptions of a company's performance and future prospects and is often used to assess shareholder welfare. This study aims to analyze the influence of sales growth, firm size, leverage, profitability, liquidity, audit quality, and timeliness of financial reports on firm value in the technology sector in Indonesia. The data used includes 135 financial reports from 27 technology companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The analytical approach used was multiple linear regression with classical assumption testing and hypothesis testing. The results show that sales growth, firm size, and profitability have a significant effect on firm value. Conversely, leverage, liquidity, audit quality, and timeliness of financial reports do not show a significant effect. The implications of this study's results suggest that technology company management needs to pay more attention to sales growth strategies and asset efficiency to create greater value for investors. Furthermore, investors and market analysts should prioritize fundamental aspects such as growth and profitability rather than relying solely on administrative compliance or capital structure in assessing a company's investment viability.
Copyright (c) 2026 Resti Wulandari, Agus Sihono https://creativecommons.org/licenses/by/4.0
Pemanfaatan Dana Desa untuk Pembangunan Infrastruktur Publik (Studi Kasus di Desa Sumberdadi, Kecamatan Sumbergempol, Kabupaten Tulungagung)
This study analyzes the utilization of village funds for infrastructure in Sumberdadi during 2023–2025. The aim is to assess transparency, accountability, and reporting practices. A qualitative approach was used, with data collected from interviews, documents, and field observations. Findings show that all infrastructure projects were completed and reported, but the proportion of funds allocated for infrastructure decreased each year. The study concludes that the utilization of village funds followed governance principles, although budget priorities shifted over time.
Copyright (c) 2026 Nurul Cholifah, Bintis Ti’anatud Diniati, Muhammad Zakky Exsaputra, Herlina Wati, Kartika Indah Kurniatul Jannah https://creativecommons.org/licenses/by/4.0
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan terhadap Penghindaran Pajak
Companies legitimately attempt to lower their tax bills by exploiting tax loopholes; this is called tax avoidance. The purpose of this study is to examine how the Cash Effective Tax Rate (CETR) is affected by ROA, DER, and LN, in relation to tax avoidance. Agency theory, the basis of this study, states that managers tend to make decisions, including those related to corporate tax management, based on their own self-interest, rather than the interests of the owners. Using data from 112 observations from energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024, this study adopted a quantitative method with multiple linear regression. There is a negative correlation between tax avoidance and profitability, according to the study results. As profits increase, businesses are less likely to engage in tax avoidance strategies. This is in line with agency theory, which highlights the importance of reputation and owner influence on management. At the same time, there is no clear relationship between leverage and company size; this suggests that tax avoidance techniques by energy industry businesses are not always determined by their overall assets or debt levels.
Copyright (c) 2026 Jesica Elizabeth, Mahroji Mahroji https://creativecommons.org/licenses/by/4.0
Peran Strategi Pemasaran Digital dalam Meningkatkan Kesadaran Merek dan Loyalitas Konsumen: Studi Kasus Platform E-commerce di Indonesia
The aim of this article is to analyze the role of digital marketing strategies in enhancing brand awareness and consumer loyalty on e-commerce platforms in Indonesia. This article employs a qualitative literature review method by examining various references from leading international journals published in the last five years. The findings of the research indicate that digital marketing strategies, including content personalization, the use of social media, and consumer data, have a significant impact on improving brand awareness. Furthermore, brand awareness plays a crucial role as an important mediator between digital marketing strategies and consumer loyalty. The discussion reveals that consumer loyalty is influenced not only by brand awareness but also by adequate digital experiences and the quality of service provided by the platform. In conclusion, to enhance consumer loyalty, e-commerce platforms in Indonesia need to design comprehensive digital marketing strategies that focus not only on brand recognition but also on delivering consistent and satisfying user experiences.
Copyright (c) 2026 Yohannes Yesawen, Sri Utami Ady https://creativecommons.org/licenses/by/4.0