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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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
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
Mengintegrasikan Praktik SDM Strategis untuk Mendorong Perubahan dan Inovasi Organisasi di Papua Barat: Tinjauan Pustaka
This study aims to examine the impact of strategic Human Resource Management (HRM) practices on organizational change and innovation in Papua Barat. The research employs a qualitative literature review method by analyzing relevant journals and academic articles from indexed sources to understand the relationship between HR practices, an organization's ability to change, and innovation. The findings indicate that strategic HR practices, such as employee skill development, empowerment, and structured performance management, have a positive impact on an organization's adaptability and capacity for innovation. Further discussion reveals that the implementation of HR practices supporting organizational change requires attention to local contextual factors in Papua Barat, such as limited infrastructure and low levels of workforce formality. In conclusion, the integration of strategic HR practices can enhance an organization's capacity to respond to changes and foster innovation. The implications of this study provide insights for organizations in Papua Barat to adopt adaptive HR strategies. Future research suggestions include exploring the application of strategic HR practices in specific industries in Papua Barat and conductng quantitative studies to measure the practical impact of these implementations.
Copyright (c) 2026 Yeskiel Yesnat, Sri Utami Ady https://creativecommons.org/licenses/by/4.0
Dampak Kredit UMKM dan Tingkat Suku Bunga terhadap Pertumbuhan UMKM di Indonesia
This study aims to examine the impact of MSME Credit and Interest Rates (BI Rate) on MSME Growth in Indonesia. Using panel data from five provinces during the 2019–2023 period, the study applies the Panel Least Squares method with White cross-section robust standard errors to obtain reliable estimates. The findings reveal that MSME Credit has a positive and significant effect on MSME Growth, confirming that access to productive financing plays a crucial role in enhancing the capacity and performance of micro, small, and medium enterprises. The BI Rate also shows a positive and significant effect, although its contribution is smaller compared to MSME Credit. The model explains 74.69% of the variation in MSME Growth, indicating that both variables serve as key determinants of MSME performance in Indonesia. These results imply the importance of expanding access to productive credit and maintaining monetary stability to support sustainable MSME development.
Copyright (c) 2026 Juni Sasmiharti, Meti Nurhayati https://creativecommons.org/licenses/by/4.0
Integrated Information Systems and Management Accounting System Design: A Global Bibliometric Analysis of Their Impact on Interorganizational Performance
This study examines the role of the Management Accounting System (MAS) in supporting interorganizational performance through Integrated Information Systems (IIS). Using a bibliometric analysis approach on global publications, the research explores trends, core themes, and the relationships among MAS, IIS, and interorganizational performance. The results indicate a significant increase in publications related to this topic since 2007, with prominent focuses such as cost accounting, competition, decision-making, and accounting. The integration of IIS and MAS has been shown to enhance efficiency, coordination, and transparency within interorganizational relationships, as well as to support strategic decision-making. The study also identifies learning systems and organizational learning as areas that require further exploration.
Copyright (c) 2026 Silmy Auliya Zahra https://creativecommons.org/licenses/by/4.0
Pengaruh Labelisasi Halal dan Sertifikasi Halal terhadap Minat Beli Produk Makanan dan Minuman UMKM di Kelurahan Mekarwangi Bogor
The rapid growth of the food and beverage MSME sector in Indonesia, particularly in areas dominated by Muslim consumers such as Mekarwangi Village in Bogor, highlights the importance of halal assurance in purchasing decisions. This study aims to analyze the influence of halal labeling and halal certification on consumer purchase intention toward food and beverage MSME products. A quantitative approach was employed by distributing questionnaires to 100 respondents. The data were analyzed using multiple linear regression with the assistance of EViews 12 software. The findings reveal that halal labeling has a positive and significant effect on purchase intention, indicating that a clear halal logo on the product packaging can increase consumer confidence in purchasing decisions. Halal certification also has a positive and significant effect and becomes the most dominant factor influencing consumer purchase intention. The regression model explains 91.81% of the variation in purchase intention, while the remaining percentage is explained by other external factors. Classical assumption tests confirm that the model fulfills BLUE criteria, ensuring the validity of the estimation results. This study emphasizes that halal-based marketing strategies are crucial to enhance consumer trust and strengthen the competitive advantage of MSMEs operating in the food and beverage industry within local markets.
Copyright (c) 2026 Agus Supandi, Widiyarini Widiyarini, Iin Asikin, Desy Septariani, Ria Susuanti Johan https://creativecommons.org/licenses/by/4.0
Analisis Fiskal dan Inflasi pada Pertumbuhan Ekonomi dan Implikasinya terhadap Pengangguran
This study aims to analyze the effect of fiscal policy represented by government expenditure together with inflation on economic growth in Indonesia during the 2007–2021 period. A quantitative approach was employed using the Ordinary Least Squares (OLS) method with EViews 12 software. Economic growth was used as the dependent variable, while government expenditure and inflation served as the independent variables. The results indicate that government expenditure and inflation simultaneously exert a significant influence on economic growth, as reflected by the Prob(F-statistic) value of 0.040772. However, the partial test shows that both independent variables have no significant effect on economic growth. Government expenditure exhibits a negative and insignificant relationship, whereas inflation shows a positive yet insignificant influence. These findings imply that the increase in government spending has not been fully directed toward productive sectors, particularly during the COVID-19 pandemic period. In addition, low inflation does not indicate strengthened aggregate demand. Overall, this study emphasizes the importance of synergy between fiscal policy and price stability in supporting sustainable economic growth in Indonesia.
Copyright (c) 2026 Zainal Arifin, Januar Barkah, Bambang Perkasa Alam https://creativecommons.org/licenses/by/4.0
Pengaruh Fasilitas dan Lokasi terhadap Kepuasan Pengunjung Taman Cadika
Cadika Park is a tourist attraction located in an urban area, which certainly influences visitor satisfaction. The level of tourist satisfaction can be measured through the influence of the facilities and location in the place. This study was conducted with a sample of 40 visitors selected using the Likert scale measurement method. The research instruments used included validity tests, reliability tests, and multiple linear regression analysis. The classical assumption tests carried out included normality tests, multicollinearity tests, and heteroscedasticity tests. Model feasibility tests were carried out using F tests, R² tests, and t tests. Data processing was carried out using Excel and SPSS software. The results showed that facilities partially had a positive and significant influence on visitor satisfaction with a calculated t-value > t-table (7.187 > 2.026). Location also partially had a positive and significant influence on visitor satisfaction with a calculated t-value > t-table (3.546 > 2.026). Simultaneously, facilities and location have a positive and significant effect on visitor satisfaction, with the calculated F-value > F-table (112.911 > 3.24). Facilities and location simultaneously contribute 85.9% to visitor satisfaction at Cadika Park.
Copyright (c) 2026 Kaleb Yusuf Sinay https://creativecommons.org/licenses/by/4.0
Pengaruh CAR, NIM, dan BOPO terhadap ROA pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2024
This study analyzes the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operational Efficiency Ratio (BOPO) on Return on Assets (ROA) in 36 banks listed on the Indonesia Stock Exchange (IDX) in 2024. The analysis was conducted using multiple linear regression, including a simple robustness test through winsorizing to reduce the influence of outliers. The results show that BOPO has a significant negative effect on ROA in both the original model (β = –0.086; p < 0.001) and winsorized data (β = –0.090; p = 0.000), while NIM has a significant positive effect in the original model (β = 0.096; p = 0.031) but is not significant after winsorizing (β = 0.075; p = 0.070), and CAR has no significant effect in both models. Simultaneously, all three independent variables influenced ROA (F = 87.036; p < 0.001). The regression model explained 89.1% of the variation in ROA in the initial model and 91.0% after winsorizing, confirming the stability of the results. These findings emphasize that bank profitability is significantly influenced by operational efficiency and net interest margin management, while capital adequacy does not contribute significantly. Robustness tests confirmed the validity of the model, showing that conclusions remained consistent even when the data was smoothed to remove outliers.
Copyright (c) 2026 Muhammad Aliff Pratama, Heri Susanto, Agus Pranamulia https://creativecommons.org/licenses/by/4.0
Penentuan Alternatif Keunggulan Kompetitif Ekonomi Kreatif di Kabupaten Aceh Barat: Studi Kasus di Desa Mugo Rayeuk Kecamatan Panton Reu Kabupaten Aceh Barat Provinsi
This research was conducted to identify and determine appropriate and rapid alternative strategies for increasing the competitiveness of creative economy products in Mugo Rayeuk Village, developed by the community in support of government programs for creative economy development. This research was conducted using a field study using qualitative research methods. The analysis used a SWOT analysis, which demonstrates the performance of creative industry businesses by determining a combination of internal and external factors. The SWOT analysis, in which both internal and external factors yielded positive results, placed Mugo Rayeuk Village's creative economy in Quadrant I (Aggressive Quadrant) on the SWOT diagram, a highly favorable situation. Mugo Rayeuk Village possesses both opportunities and strengths, enabling it to capitalize on these opportunities. The strategy that should be implemented in this situation is to support an aggressive growth policy (growth-oriented strategy). A recommended strategy for determining Mugo Rayeuk Village's competitive advantage, based on the SWOT analysis, can be implemented. With this strategy, Mugo Rayeuk Village can build a competitive advantage based on a combination of historical tourism, agrotourism, culture, and creative products that are competitive at the international level.
Copyright (c) 2025 Alisman Alisman, Muzakkir Muzakkir https://creativecommons.org/licenses/by/4.0
Bibliometric Analysis of Financial Technology Adoption by MSMEs in Indonesia
This research aims to map the knowledge architecture and research landscape regarding the adoption of financial technology by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Although MSMEs are vital to the national economy, contributing 61% of the GDP, a comprehensive understanding of research trends, collaboration networks, and thematic gaps remains fragmented. To bridge this gap, this study presents a helicopter view thru a comprehensive literature synthesis. This research uses a bibliometric analysis design. Data was collected from the leading database Dimension.ai using specific keywords. Then, the data was analyzed to visualize citation networks, co-authorship, and keyword mapping using VOSviewer software. The results revealed that the research focus was divided into three main thematic clusters: Cluster Red (Islamic fintech, P2P lending), Cluster Green (digital economy, technology adoption), and Cluster Blue (MSME performance and risk management). The collaboration network shows a strong pattern, dominated by key authors affiliated with major universities in Indonesia, such as Airlangga University and the University of Indonesia. Nevertheless, reputable international journals (Heliyon, Sustainability) remain the primary citation references, highlighting a gap between national research productivity and global citation rates. This research theoretically confirms the shift in fintech adoption research by incorporating contextual and structural dimensions.
Copyright (c) 2026 Adam Nurkholik, Anggi Pratiwi Sitorus, Shintami Oktavia, Loranty Folia Simanjuntak, Shofwan Sasri Azhari, Imanuddin Husayn Sormin, Lemuel Hezekiah Gavriel, Ruthania Evani, Maria Gabriel Oktriana Tangkas https://creativecommons.org/licenses/by/4.0
Implementasi Pengembangan Karier, Kompetensi, dan Iklim Organisasi terhadap Efektivitas Kerja serta Dampaknya pada Kinerja Karyawan PT Putra Citnusa Pengelola Plaza Baru Ciledug Tangerang Banten
This study aims to analyze the Implementation of Career Development, Competence and Organizational Climate, on Work Effectiveness and Its Impact on Employee Performance at PT. Putra Citnusa, Manager of Plaza Baru Ciledug Tangerang Banten, This study uses a quantitative method with a descriptive and explanatory approach. Data were collected through a survey involving 128 employees of PT. Putra Citnusa, Manager of Plaza Baru Ciledug Tangerang Banten with a saturated sample method and processed using SEM PLS 3.0. The results of the study indicate that the variables of Career Development and Competence do not affect work effectiveness, while Organizational Climate has a positive and significant effect on work effectiveness, and the variable of work effectiveness affects employee performance.
Work Effectiveness and Employee Performance
Copyright (c) 2026 Novaliana Novaliana, Vita Airlanggia, Anton Anton https://creativecommons.org/licenses/by/4.0
Internalisasi Budaya Organisasi Inklusif Sebagai Strategi Meningkatkan Work-Life Well-Being Pada Karyawan Generasi Z
The purpose of this study is to determine and analyze the extent to which the internalization of inclusive organizational culture variables influence the work-life well-being of Generation Z employees with job satisfaction variables as moderating variables. The subjects of this study were 100 Generation Z employees in several companies. The variables in this study are endogenous variables, namely the internalization of inclusive organizational culture, exogenous variables, namely the work-life well-being variable of Generation Z employees and the mediating variable is the job satisfaction variable. The data collection technique was by submitting questionnaires to research objects to Generation Z employees in several companies and through documentation studies of 100 Generation Z employees in several companies. The research method used a quantitative descriptive method, data analysis using the structural equation model (SEM) method. The results of data processing with the SEM method were carried out using the PLS 4.0 application, and data collection techniques were carried out by observation and distribution of questionnaires. From the research results, the existing conclusions are that partially the internalization variable of inclusive organizational culture influences the work-life well-being of Generation Z employees in several companies, the job satisfaction variable influences the work-life well-being of Generation Z employees in several companies, while simultaneously the internalization variable of inclusive organizational culture influences the work-life well-being of Generation Z employees in several companies with the job satisfaction variable as a moderating variable.
Internalization Of Inclusive Organizational Culture
Copyright (c) 2026 Arfian Arfian, Safrina Ramadhani, Sukmarani Sukmarani, Cut Saura Salmira, Adyk Marga Raharja https://creativecommons.org/licenses/by/4.0
Kontribusi Disiplin, Kompetensi dan Pelatihan Kerja terhadap Kinerja melalui Motivasi Kerja Anggota pada Densus 88 Anti Teror POLRI
This study aims to examine the effects of discipline, competence, and job training on work motivation and performance among members of Densus 88 Anti-Terror of the Indonesian National Police, as well as to analyze the role of work motivation in influencing performance. The research employs a quantitative approach with descriptive and associative methods, involving 268 respondents selected through probability sampling from a total population of 808 members. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results indicate that discipline and job training have a positive and significant effect on work motivation, while competence does not have a significant effect. Furthermore, discipline, competence, job training, and work motivation were found to have positive and significant effects on members’ performance. These findings highlight the importance of job training and discipline as key factors in fostering motivation and improving performance, and suggest that competence is more effective when directly linked to performance achievement. This research contributes to strengthening human resource management strategies within the police force, particularly in anti-terror task units.
Copyright (c) 2026 Ira Yuliana Wakum, Hamsinah B, Mukrodi Mukrodi, Yayan Sudaryana, Endang Sugiarti https://creativecommons.org/licenses/by/4.0
Analisis Kepuasan Kerja, Work Life Balance, Motivasi Kerja Terhadap Kinerja Karyawan
This research aims to determine and analyze the relationship between job satisfaction, work-life balance, and work motivation variables on employee performance. Employee performance can be influenced by various factors, including job satisfaction, work-life balance, and work motivation. Effective strategies are needed to improve employee performance. Using a quantitative approach, data were collected from Millennial Generation employees in various hospitals and analyzed using multiple regression techniques. The data collection technique was by distributing questionnaires to research objects to Millennial Generation employees and through a documentation study of 100 Millennial Generation employees. The findings of this study empirically prove that all three factors can have a significant impact on employee performance, with job satisfaction being the strongest predictor. From the results of this study, partially, the job satisfaction variable has a positive and significant effect on the performance of Millennial Generation employees in various hospitals, the work-life balance variable has a positive and significant effect on the performance of Millennial Generation employees in various hospitals, the work-motivation variable has a positive and significant effect on the performance of Millennial Generation employees in various hospitals. The simultaneous findings show that job satisfaction, work-life balance, and work motivation have a positive and significant effect on the performance of Millennial Generation employees in various hospitals. This research result value of Adjusted R Square was proven to be 45.7%.
Copyright (c) 2026 Fitri Kurniawati, Wiwin Saputra, Sri Meike Jusup, Dikdik Purwadisastra, Arif Marjuki https://creativecommons.org/licenses/by/4.0
Digital-Based MSME Empowerment Strategy and Local Economic Strengthening: An SEM Approach in Medan City
Micro, Small, and Medium Enterprises (MSMEs) serve as key pillars of Indonesia’s economic development, significantly contributing to employment, income equity, and Gross Domestic Product (GDP) growth. However, in the digital economy era, many MSMEs continue to struggle with structural barriers such as low digital literacy, inadequate technological infrastructure, limited financing access, and weak digital marketing capabilities. This study aims to examine digital-based empowerment strategies for strengthening the local economy in Medan City. Employing a quantitative research design through a survey method, data were collected from MSME actors and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that digital literacy (β = 0.65, p < 0.01), digital infrastructure (β = 0.58, p < 0.01), and policy support (β = 0.60, p < 0.01) significantly influence technology adoption, which subsequently enhances digital marketing strategies (β = 0.62, p < 0.001) and MSME performance (β = 0.72, p < 0.001). Digital marketing strategy emerges as the most influential factor (β = 0.80, p < 0.001), with strong explanatory power (R² = 0.68 for technology adoption; R² = 0.74 for MSME performance). The results indicate that successful MSME digital transformation requires not only technical competence but also an enabling ecosystem involving policy support, infrastructure readiness, and continuous digital training. The study recommends integrated empowerment initiatives through digital literacy education, fiscal incentives, fintech access, QRIS adoption, and e-commerce partnerships to enhance MSME competitiveness and economic resilience in Medan’s digital transformation era.
Copyright (c) 2026 Venny Fraya Hartin Nst, Lilis S Gultom, Nazla Rachma Pangabean https://creativecommons.org/licenses/by/4.0
The Dynamics of Change Management and Human Resource Responses to Organizational Disruption: A Phenomenological Study at PT. Sentosa Deli Mandiri Medan
This phenomenological study investigates the dynamics of change management and human resource responses to organizational disruption at PT. Sentosa Deli Mandiri Medan. The research employs a qualitative phenomenological approach, involving 15 participants from various organizational levels. Data were collected through in-depth interviews, observations, and document analysis conducted from September to October 2025. The findings reveal three major themes: (1) organizational resilience mechanisms in facing digital transformation and market volatility, (2) psychological and behavioral adaptation patterns of employees during disruptive changes, and (3) leadership strategies in facilitating organizational change. The study demonstrates that successful change management requires a holistic approach integrating technological readiness, cultural transformation, and human capital development. Key factors contributing to effective change implementation include transparent communication, participative decision-making, continuous learning initiatives, and supportive leadership. The research contributes to change management theory by providing empirical evidence from an Indonesian organizational context, particularly highlighting the role of collective culture in shaping change responses. Practical implications suggest that organizations undergoing disruption should prioritize employee engagement, invest in adaptive leadership development, and establish flexible organizational structures. The study's limitations include its focus on a single organization and the specific cultural context of Medan, North Sumatra. Future research should explore comparative studies across different industries and cultural settings to enhance generalizability of findings.
Copyright (c) 2026 Venny Fraya Hartin Nst, Doly Muhendy Wijaya, Azaman Azaman, Dewi Budhiartini Yuli Isnaini https://creativecommons.org/licenses/by/4.0
Pengaruh Akuntabilitas Pengelolaan Keuangan, Penerapan Standar Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2020-2024)
This study aims to analyze the influence of financial management accountability, the application of accounting standards, and the internal control system on the quality of financial reports. The research was conducted by analyzing the financial statements of LQ45 companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample consists of 13 LQ45 companies observed over five years, resulting in 65 total observations, selected using a purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each sampled company. The analysis was performed using Eviews Student Version Lite software. The results show that financial management accountability, the application of accounting standards, and the internal control system simultaneously affect the quality of financial reports. Partially, the internal control system does not significantly influence the quality of financial reports, while financial management accountability and the application of accounting standards do have a significant effect. The Adjusted R² value of 0.362 indicates that 36.2% of the variation in financial report quality is explained by the three variables. The findings highlight the importance of strengthening financial management accountability and the application of accounting standards to improve the quality of financial reports. Theoretically, the results support agency theory, which states that high-quality financial reporting can minimize information asymmetry. However, the insignificant effect of the internal control system provides theoretical insight that the effectiveness of internal control in LQ45 companies may vary and is not always directly reflected in the quality of financial reporting.
Copyright (c) 2026 Saskia Salmah, Silvia Sari https://creativecommons.org/licenses/by/4.0
A Systematic Literature Review of the Fraud Triangle Theory (2020-2025)
This study systematically examines the development of the Fraud Triangle Theory during the 2020–2025 period, highlighting the core issue of increasing fraud that undermines organizational performance and trust. The study was conducted as a systematic literature review of articles published between 2020 and 2025, obtained from reputable databases through processes of searching, screening, eligibility assessment, and synthesis of findings. The procedure involved determining keywords related to the Fraud Triangle Theory, selecting relevant studies in the fields of accounting and auditing, and analyzing their content to map trends, contexts, and theoretical extensions. The results identified eighteen eligible articles that consistently positioned pressure and opportunity as the main explanatory factors for fraudulent behavior, while rationalization produced varied findings. Several studies expanded the model by adding elements such as capability, arrogance, and technological opportunity, and operationalized it through advanced analytics for detection. Prospectively, integrating the Fraud Triangle Theory with behavioral, governance, and technological approaches is considered crucial for more adaptive prevention and detection efforts, while promoting stronger internal controls, ethical education, and data-driven auditing.
Copyright (c) 2026 Putri Siregar, Sambas Ade Kesuma, Iskandar Muda, Firman Syarif https://creativecommons.org/licenses/by/4.0
When Profit Outweighs Sustainability: Empirical Evidence from ESG and Firm Value in Indonesia Energy Industry
This study aims to examine the role of sustainability and profitability in influencing firm value within Indonesia’s energy sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Sustainability performance is measured using the Environmental, Social, and Governance (ESG) disclosure score, while profitability is represented by the Return on Assets (ROA). Firm value is proxied by Tobin’s Q ratio. The research sample consists of 32 energy companies selected using a purposive sampling method. Data analysis is conducted using panel data regression with the Fixed Effect Model (FEM) and the Generalized Least Squares (GLS) approach with cross-section weighting to address potential heteroskedasticity issues. The results reveal that ESG disclosure has no significant effect on firm value, whereas profitability exerts a positive and significant influence. Simultaneously, ESG and profitability jointly have a significant impact on firm value. These findings indicate that investors in Indonesia’s energy sector remain more focused on profitability as the primary determinant of firm value, while sustainability performance has yet to become a key consideration in investment decisions. This study contributes to the ongoing discussion on the integration of ESG factors into firm valuation, particularly within emerging market contexts such as Indonesia.
Copyright (c) 2026 Dita Eka Pertiwi Sirait, Ainul Mardhiyah, Shintami Oktavia https://creativecommons.org/licenses/by/4.0
Evaluasi Penerapan Strategi Digital Marketing dan Studi Kelayakan Rancang Bangun Aplikasi Marketplace pada UMKM Binaan Politeknik Negeri Bengkalis
The purpose of this study was to evaluate the implementation of digital marketing strategies, determine their effectiveness, and analyze the feasibility of designing a marketplace application for MSMEs assisted by Bengkalis State Polytechnic. This study was descriptive quantitative, aimed at determining the effectiveness of digital marketing and assessing the feasibility of implementing the marketplace for these MSMEs. Data collection techniques used included surveys, observational interviews, questionnaires, and in-depth interviews with MSMEs assisted by Bengkalis State Polytechnic. MSMEs preferred using social media marketing, indicating that social media is an effective channel for selling their products. Based on the interviews and observations, the implementation of digital marketing was highly effective in increasing their business revenue. The table above shows the average percentage increase in MSME revenue was approximately 73%. The summary results obtained an overall average of 4.35, indicating that respondents strongly agreed with the implementation of the marketplace application. Therefore, implementing a marketplace application for the assisted MSMEs is feasible.
Copyright (c) 2026 Supriati Supriati, Tri Handayani https://creativecommons.org/licenses/by/4.0
Strategi Marketing Communication sebagai Upaya Mempertahankan Eksistensi Lido Lake Resort by MNC Hotel Pasca Akuisisi
This study aims to analyze the marketing communication strategy implemented by Lido Lake Resort by MNC Hotel in maintaining brand existence after its acquisition by MNC Land. A qualitative descriptive approach was applied, utilizing observation, in-depth interviews, and documentation. Informants including marketing managers, and communication staff were selected through purposive sampling. Data were analyzed using thematic analysis involving coding, categorization, and theme development, validated through source triangulation and member checking. The results reveal three main findings: (1) 85–90% of the marketing budget was allocated to digital channels emphasizing social media optimization, (2) influencer collaboration became the core strategy to expand market reach and engagement, and (3) synergy within the MNC ecosystem and the Special Economic Zone (KEK) Lido City strengthened hotel visibility and brand perception. Effectiveness was reflected through digital interaction growth, audience reach expansion, and improved brand image among guests. The findings highlight the importance of consistent cross-channel messaging and brand identity reinforcement during post-acquisition integration.
Copyright (c) 2026 Andien Putri Aliffia Saputra, Suparman Suparman https://creativecommons.org/licenses/by/4.0
Analisis Faktor-Faktor yang Memengaruhi Keputusan Pembelian Pocari Sweat
This study aims to analyze determine the factors influencing purchasing decisions for the isotonic drink Pocari Sweat. The population of this study was consumers who consume the isotonic drink Pocari Sweat. The sampling method used was non-probability sampling using purposive sampling. The sample size for this study was 100 respondents. This type of research is quantitative. Data analysis used the Cochran Q Test method. The results show that there are five factors influencing purchasing decisions, and one most dominant factor for this isotonic drink Pocari Sweat is: 1. needs 2. lifestyle 3. price 4. taste There is one dominant factor influencing purchasing decisions, namely 1. perceived usefulness because the ingredients in Pocari Sweat can restore body fluids lost during activity.
Copyright (c) 2026 Viola De Yusa Yusa, Riyadini Riyan Utami, Cahyani Pratisti https://creativecommons.org/licenses/by/4.0
Deteksi Dini Penentu Kinerja Berbasis Intelektualitas dan Fasilitas
The shift in the modern work paradigm requires organizations to not only assess performance results but also detect performance potential early on. Individual performance no longer depends solely on personal abilities but also on environmental support and available facilities. A key challenge in human resource management is identifying the factors that determine performance before productivity declines. This study aims to develop an early detection model for performance determinants based on intellectuality and facilities, and to examine the extent to which these two factors contribute to performance simultaneously. The study used a quantitative approach with an explanatory research method through Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. Data were collected through a questionnaire measuring intellectuality, facilities, and performance indicators using a five-point Likert scale. Data were then analyzed using validity, reliability, R-square, f-square, and bootstrapping tests. The results showed that intellectuality and facilities had a positive and significant effect on performance, with an R-square value of 0.647. Facilities had a slightly greater influence than intellectuality, indicating that facilities support is a key factor in realizing an individual's intellectual potential. The study concluded that early performance detection can be achieved through the integration of intellectual and facility aspects, not just through the evaluation of final results. The novelty of the study lies in a predictive model based on a combination of internal and external factors that can be used as a preventive monitoring system to maintain the stability and effectiveness of organizational performance.
Copyright (c) 2026 Nurhasanah Nurhasanah, Endang Meiliani, Asep Suherman, Ratnawita Ratnawita, Erna Erna https://creativecommons.org/licenses/by/4.0
Feasibility Study Usaha Gerai Umah Oleh-Oleh Bagansiapiapi Binaan PT PHR dan Polbeng: Peluang, Tantangan, dan Strategi Pengembangan
This study aims to evaluate the feasibility of the Bagansiapiapi Home Souvenir Shop, a business under the auspices of PT Pertamina Hulu Rokan (PHR) and Bengkalis State Polytechnic (POLBENG). Using qualitative and quantitative approaches, the study examined market, technical, managerial, financial, legal, and social aspects. The results indicate that this business is feasible in terms of market opportunities, community support, and financial prospects, despite challenges in digital marketing, product innovation, and managerial capacity. Recommended strategies include strengthening branding, digital promotion, product standardization, and increasing the capacity of MSMEs.
Copyright (c) 2026 Muhammad Arif, Muhammad Ridho Nosa https://creativecommons.org/licenses/by/4.0
Determinasi Keputusan Wakif Berwakaf Uang: Peran Literasi, Lingkungan Sosial, dan Akses Informasi pada Dompet Dhuafa Waspada
This study aims to analyze the influence of waqf literacy, social environmental factors, and information access on waqif decisions to donate cash waqf at Dompet Dhuafa Waspada, Medan City. The waqif’s decision was designated as the dependent variable, while the independent variables consisted of waqf literacy, social environment, and information access. A total of 55 respondents participated in the study. A quantitative approach was employed. Data were analyzed using multiple linear regression, the simultaneous F-test, the coefficient of determination (R²), and the partial t-test at a 5% significance level (α = 0.05). Data processing was carried out using SPSS version 26. The coefficient of determination (R²) value of 0.455 indicates that the independent variables explain 45.5% of the variation in the dependent variable, while the remaining 54.5% is influenced by other unexamined factors. The results show that waqf literacy and social environment have a significant partial effect on waqif decisions to donate cash waqf, whereas information access does not have a significant effect. Overall, waqf literacy, social environment, and information access collectively have a significant influence on waqif decisions to donate cash waqf at Dompet Dhuafa Waspada, Medan City.
Copyright (c) 2026 Tri Asda Juwita, M. Rikwan Effendi Salam Manik, Rizal Agus, Muhamad Zuhirsyan, Anriza Witi Nasution https://creativecommons.org/licenses/by/4.0
Menumbuhkan Minat Menabung Mahasiswa: Pengaruh Literasi Keuangan Islam, Motivasi, Digitalisasi, dan Kepercayaan
This study aims to examine the influence of Islamic financial literacy, saving motivation, service digitalization, and trust on students’ interest in saving at Bank Syariah Indonesia. Primary data were collected through questionnaires distributed to 60 students of the Islamic Finance and Banking Study Program at Medan State Polytechnic. The study employed a quantitative approach using a Likert-scale instrument. The collected data were analyzed using multiple linear regression with SPSS version 26. The findings indicate that Islamic financial literacy (t hitung = 2,842; Sig. = 0,006) and trust (t hitung = 5,001; Sig. = 0,000) have a positive and significant effect on students’ interest in saving, while saving motivation (t hitung = 0,373; Sig. = 0,711) has no significant effect. Conversely, service digitalization (t hitung = -2,166; Sig. = 0,035) shows a negative and significant effect on saving interest. Simultaneously, the four independent variables jointly have a positive and significant influence on saving interest at Bank Syariah Indonesia. The coefficient of determination (R²) of 0.633 suggests that 63.3% of the variation in saving interest can be explained by the four independent variables, while the remaining 36.7% is attributed to other factors not examined in this study.
Copyright (c) 2026 Siti Halimah Hasibuan, Anriza Witi Nasution, Zulhendry Zulhendry, Muhammad Zuardi, Nuraini Nuraini https://creativecommons.org/licenses/by/4.0
Determinasi Keputusan Menabung Masyarakat pada Produk Tabungan Haji di Bank Syariah Indonesia Kota Medan
This study was conducted to determine the effect of Product Innovation, Service Quality, and Knowledge on People's Decision to Save in Hajj Savings Products at Bank Syariah Indonesia in Medan. In this study, there are independent variables, namely Product Innovation, Service Quality, and Knowledge, as well as a dependent variable, namely the Decision to Save. Primary data in this study were obtained through questionnaires distributed to customers at Bank Syariah Indonesia in Medan who had used Hajj Savings Products, with a sample size of 100 respondents. This study used a quantitative method with a Likert scale instrument. The data were processed using the SPSS 26 program using multiple linear regression analysis techniques. Based on the results of the partial test, it shows that Product Innovation, Service Quality, and Knowledge partially have a positive and significant effect on the Decision to Save. Similarly, simultaneously, Product Innovation, Service Quality, and Knowledge have a positive and significant effect on the Decision to Save for the Hajj Savings Product at Bank Syariah Indonesia in Medan.
Copyright (c) 2026 Luthfiya Faddila, Zulhendry Zulhendry, Anriza Witi Nasution, Supaino Supaino, Ermyna Seri https://creativecommons.org/licenses/by/4.0