JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), e-ISSN: 2579-5635 and p-ISSN: 2460-5891, is a free and open-access journal published by the Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is a scholarly journal dedicated to publishing research and case studies in the fields of economics, management, and accounting. This journal aims to serve as a platform for academics, researchers, and practitioners to share research findings, innovations, and best practices relevant to the advancement of knowledge in economics, management, and accounting. JEMSI adheres to an open access policy to accelerate the barrier-free dissemination of scientific knowledge, which can result in higher visibility and increased citation for authors' works. Manuscripts in Research, Literature review, Case study, Conceptual, Viewpoint, General review, and Book review are welcomed. Research with an interdisciplinary approach is highly preferred in this journal. All published article URLs will have a digital object identifier (DOI). To submit your article to JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ; 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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Strategic Financial Determinants of Shareholder Value: Analizing the Moderating Role of Price-to-Book Value in Indonesia Banking
Stock returns reflect the condition of the company while presenting investor perceptions of these shares. This study aims to analyze the effect of return on assets, return on equity, BOPO, capital adequacy ratio, loan deposit to ratio, net interest margin on stock returns with price to book value as a moderating variable in banking companies in 2014-2018. The data collection technique used purposive sampling with a population of eleven banking companies that publish financial statements and are listed on the Indonesia Stock Exchange from 2014 to 2018. Testing was conducted using EViews 9 software with panel data regression and fixed effect model. The results show that return on assets, return on equity, BOPO, loan to deposit ratio have no significant effect on stock returns, while net interest margin has a negative and significant effect, capital adequacy ratio has a positive and significant effect, and net interest margin moderated by price to book value has a positive and significant effect on stock returns.
Copyright (c) 2026 Asdar Asdar; Dimas Angga Negoro https://creativecommons.org/licenses/by/4.0
Analisis Komparatif Strategi Tax Planning PPh Pasal 21 (TER) melalui Metode Net dan Gross Up sebagai Upaya Efisiensi Beban Pajak Penghasilan Badan pada CV. Bumi Pertiwi Makmur
This study aims to analyze tax planning strategies for Article 21 Income Tax (PPh Article 21) using the Average Effective Rate (AER/TER) by comparing the Gross method currently applied by the company with the Net and Gross-Up methods, in order to achieve efficiency in Corporate Income Tax expenses at CV Bumi Pertiwi Makmur. This research employs a quantitative descriptive method with a case study approach. The data used include employee income data, Article 21 Income Tax calculations, and the company’s income statement for the March 2024 period. The analytical technique applied is comparative analysis to assess differences in fiscal treatment and their impact on the Corporate Income Tax burden. The results indicate that the Net method gives rise to a positive fiscal correction because the Article 21 Income Tax borne by the company constitutes a non-deductible expense, thereby increasing taxable income. Meanwhile, the Gross-Up method provides a tax allowance that can be recognized as a deductible expense, resulting in no positive fiscal correction and enabling a reduction in the Corporate Income Tax burden. Quantitatively, the implementation of the Gross-Up method generates Corporate Income Tax savings of 1.001.451 compared to the Net and Gross methods. Therefore, the Gross-Up method is considered the most effective strategy for Article 21 Income Tax planning.
Copyright (c) 2026 Kiswatul Imama, Pujo Gunarso https://creativecommons.org/licenses/by/4.0
Pengaruh Transparansi Keberlanjutan, Persepsi Greenwashing dan Literasi ESG Terhadap Kepercayaan Investor Muda
The background of this research is based on the growing attention of the younger generation toward sustainability issues and responsible investment practices, making it important for companies and regulators to understand the factors that shape investor trust. This study aims to analyze the influence of Sustainability Transparency, Perceived Greenwashing, and Environmental, Social, and Governance (ESG) Literacy on Young Investors’ Trust. This study employs a quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS). The research sample consists of young investors from the Islamic Economics and Business Faculty at UIN Palopo who meet the specified criteria. The model testing includes evaluating both the outer model and inner model through analyses of validity, reliability, path coefficients, and R². The results of the study show that ESG Literacy has a positive and significant effect on Young Investors’ Trust, while Sustainability Transparency and Perceived Greenwashing do not have a significant influence. These findings indicate that young investors’ understanding of ESG principles plays a more decisive role in shaping trust compared to mere sustainability reporting disclosure or perceptions of greenwashing. Practically, this study provides implications for issuers, capital market authorities, and financial education providers to enhance the quality of ESG literacy and to ensure that sustainability information is delivered in a more educational and accessible manner.
Copyright (c) 2026 Jumriaty Jusman, Ika Fausiah, Nurfadilah Nurfadilah https://creativecommons.org/licenses/by/4.0
Peran Kurs Dalam Memediasi Pengaruh Pasar Modal Terhadap Harga Saham (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)
This study aims to examine the role of the exchange rate in mediating the relationship between the capital market and stock prices of mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative explanatory approach using secondary data, including the IDX30 index, the Rupiah–US dollar exchange rate, and stock prices of ten major mining companies based on market capitalization. A total of 480 monthly observations were analyzed. Data analysis was conducted using regression and mediation analysis with Jamovi version 2.6.44, following the Baron and Kenny framework and Hayes’ mediation approach. The results indicate that the capital market does not have a significant direct effect on stock prices, while the exchange rate significantly affects stock prices. The capital market shows a marginal effect on the exchange rate, and the exchange rate is proven to significantly mediate the relationship between the capital market and stock prices. These findings suggest that the influence of the capital market on mining stock prices operates through an indirect mechanism transmitted by exchange rate fluctuations. This study supports the Exchange Rate Exposure Theory and the Capital Flow Mechanism, highlighting the critical role of exchange rate stability in capital market dynamics within emerging economies.
Copyright (c) 2026 Mancur Situmorang, Harlyn Siagian, Harman Malau https://creativecommons.org/licenses/by/4.0
Pengaruh Pelatihan dan Motivasi Kerja Terhadap Kinerja Karyawan Dengan Self-Efficacy Sebagai Variabel Mediasi
Human resources (HR) are an important asset that determines the success or failure of an organization. The importance of integrating training, motivation, and self-efficacy into HR management and development strategies that are not only oriented towards improving competence but also strengthening psychological aspects that support sustainable performance. This study uses a quantitative approach with an associative research type that aims to analyze the effect of training and work motivation on employee performance with self-efficacy as a mediating variable. This approach was chosen because it is able to explain the causal relationship between variables and test the mediating role in the research model. Overall, the results of the study confirm that employee performance in this context is more influenced by internal psychological factors, namely motivation and self-efficacy, than by external interventions such as training. These findings have practical implications for organizations that improving performance requires not only training programs but also strategies to strengthen motivation and build self-confidence through positive feedback, challenging assignments, and a supportive work environment. Based on the results of the study conducted on the influence of training and work motivation on employee performance with self-efficacy as a mediating variable, it can be concluded that training and work motivation have different effects on improving the performance of white-collar employees in Surabaya. Thus, this study confirms that improving employee performance is more effectively achieved through strengthening work motivation and increasing self-efficacy than by relying solely on formal training.
Copyright (c) 2026 Malika Izdihar Azzahro, Damajanti Sri Lestari, Anita Asnawi, Priyanto Priyanto https://creativecommons.org/licenses/by/4.0
Pengaruh Return On Equity (ROE), Debt To Equity Ratio (DER), dan Inflasi Terhadap Return Saham Perusahaan Sektor Keuangan di Bursa Efek Indonesia Periode 2019-2023
This research aims to analyze the influence of Return on Equity (ROE), Debt to Equity Ratio (DER), and inflation on stock returns of financial sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research method uses a quantitative approach with secondary data from financial reports and inflation data, and is analyzed using multiple linear regression on 59 companies with a total of 295 observations. The research results show that ROE has a positive and significant effect on stock returns, while DER and inflation have a negative but not significant effect, with a model explanation ability of 7.3% and a significant simultaneous effect on stock returns. These findings indicate that profitability is the main factor that investors pay attention to in assessing the performance of financial sector stocks, while capital structure and inflation have not been proven to play a significant role in the research period.
Copyright (c) 2026 Jhellysia Andriani, Trisnadi Wijaya https://creativecommons.org/licenses/by/4.0
The Influence of Discipline and Motivation on Employee Job Satisfaction Levels in Non-Bank Financial Institutions in West Java
Employeee job satisfaction is a key factor in supporting company performance and long-term success, especially in West Java's non-bank financial institutions. These institutions face problems with employeee lateness, which shows low job satisfaction. This issue is likely caused by poor work discipline and low employeee motivation. This study aims to analyze the effect of work discipline and motivation on employeee job satisfaction. The method used is quantitative with descriptive and verificative approaches. There were 45 respondents, which is the total number of employeees at the West Java non-bank financial institution. The data was analyzed using multiple linear regression with statistical software. Results show that work discipline and motivation have a positive and significant effect on employeee job satisfaction, both separately and together. Work motivation has a stronger effect than work discipline. The study concludes that better job satisfaction can be achieved through consistent work discipline and ongoing motivation improvements.
Copyright (c) 2026 Tarisha Ridha Yasmin, Andhika Mochamad Siddiq, Arie Hendra Saputro https://creativecommons.org/licenses/by/4.0
The Influence of Work Discipline and Motivation on Job Satisfaction in Public Transportation Companies in Bandung City
This study's backdrop is a decrease in staff attendance and a rise in tardiness., which indicate the existence of job satisfaction problems. Job satisfaction refers to the supportive or unsupportive feelings experienced by employees in carrying out their work, both in relation to their tasks and their personal conditions (Mangkunegara, 2017). The purpose of this research is to examine and examine the effect of work discipline and motivation on job satisfaction at a public transportation company in Bandung City. The population of this study consists of 70 employees. A quantitative technique is used as the research methodology, using information gathered by distributing surveys to all employees as research respondents. The study's results indicate that all variables are classified at a low level It seems from the results of the partial test that work discipline has a favorable influence on job satisfaction, although this effect is not statistically significant. Meanwhile, motivation has a positive and significant effect on job satisfaction. Simultaneously, work discipline and motivation have a positive and significant effect on employee job satisfaction. In light of these findings, one may deduce that the levels of job satisfaction, work discipline, and employee motivation at the public transportation company in Bandung City are in the low category. Therefore, efforts to enhance employee job satisfaction should focus on strengthening work motivation, accompanied by continuous improvements in work discipline.
Copyright (c) 2026 Apina Auliya, Andhika Mochamad Siddiq, Ridlwan Muttaqin https://creativecommons.org/licenses/by/4.0
Pengaruh Gaya Kepemimpinan, Komunikasi Organisasi, dan Disiplin Kerja Terhadap Kepuasan Kerja Pegawai di Kantor Kecamatan Babakan Ciparay Kota Bandung
The importance of human resources in government organizations is closely related to the achievement of its goals. To provide the best service to the public, the Babakan Ciparay District Office in Bandung City, one of the public service organizations, requires employees who are not only skilled but also highly satisfied with their jobs. The average proportion is 19.3%. This indicates that workers at the Babakan Ciparay District Office show signs of job dissatisfaction. The researcher used a descriptive methodology. To test the theory or provide answers to the research issues, descriptive analysis techniques were used. The sample is a portion of the size and composition of the population selected for the study. A non-probability sample with a purposive sampling method is the sampling strategy used in this study. The research findings indicate that organizational communication and leadership style both significantly influence employee job satisfaction. This indicates that employee job satisfaction is significantly influenced by work discipline. Thus, H0 is rejected and Ha is accepted. This indicates that employee job satisfaction at the Babakan Ciparay District Office in Bandung City is significantly and positively influenced by Perception of Work Discipline (X1), Organizational Communication (X2), and Leadership Style (X3) simultaneously.
Copyright (c) 2026 Hanifah Lestari, Dedi Gumilar https://creativecommons.org/licenses/by/4.0
Proyeksi Kebutuhan Minyak Goreng di Kabupaten Kutai Kartanegara Tahun 2024
This study aims to analyze the cooking oil demand in Kutai Kartanegara Regency in 2024. The research uses secondary data published by the Central Bureau of Statistics (BPS). The data analysis tool used is the geometric projection method. The results of this study indicate that the demand for cooking oil in Kutai Kartanegara Regency in 2024 is projected to reach 7,271.2 tons. Kutai Kartanegara Regency has significant potential in palm oil production, with a total production in 2023 reaching 3,363,058.16 tons. By calculating the palm oil yield at 23%, Kutai Kartanegara Regency has the potential to produce its own cooking oil from the processing of local palm oil. The percentage of oil produced from palm oil production, after being converted into CPO, exceeds the demand for cooking oil produced (produced 773,503.38 tons, required 7,271.2 tons).
Copyright (c) 2026 Ali Akbar, Iskandar Iskandar, Erwinsyah Erwinsyah, Sundoyo Sundoyo, Martain Martain https://creativecommons.org/licenses/by/4.0
Pengaruh Beban Kerja, Motivasi Kerja, dan Disiplin Kerja Terhadap Kinerja Pegawai di Pusat Sumber Daya Mineral Batubara dan Panas Bumi (PSDMBP)
This study seeks to understand how workload, work motivation, and work discipline affect employee performance at PSDMBP. A quantitative approach was supported by descriptive analysis and verification. Out of 171 employees, the researcher chose 64 individuals using the Simple Random Sampling method. The information gathered from the survey was analyzed using multiple linear regression with the assistance of SPSS version 27. The analytical procedure comprised descriptive analysis, hypothesis testing, and determination coefficient. A summary of the data, validation of the study hypothesis, and disclosure of the degree of correlation between variables were the goals of this analysis. The findings reveal that workload and work motivation do not have a significant effect on employee performance. In contrast, work discipline has a significant influence. Simultaneously, workload, work motivation, and work discipline contribute 76.4% to employee performance.
Copyright (c) 2026 Yusmayanti Nur Muthmainah, Dedi Gumilar https://creativecommons.org/licenses/by/4.0
Pengaruh Deskripsi Pekerjaan, Kompetensi, dan Self-Efficacy terhadap Produktivitas Karyawan di PT Kartika Inti Sejati
The level of employee productivity is a crucial factor in determining a company's success and competitiveness. This study aims to analyze and empirically test the influence of three main factors: the clarity of Job Descriptions, the level of employee Competency, and Self-Efficacy on employee productivity at PT Kartika Inti Sejati. The research employed a quantitative approach with a causal survey design. The population of this study consisted of all employees at PT Kartika Inti Sejati. The sample was determined using a specific technique and analyzed using multiple linear regression methods. Classical assumption tests confirmed that the regression model was appropriate. The partial test results showed that Job Description, Competency, and Self-Efficacy each had a positive and significant effect on employee productivity. Furthermore, the simultaneous test confirmed that these three variables collectively and significantly influence the increase in employee productivity. The main conclusion is that improving the clarity of job roles, strengthening employee competency, and consistently cultivating employee self-confidence are effective strategies for the management of PT Kartika Inti Sejati to optimize overall company performance and output.
Copyright (c) 2026 Amanda Putri Anandita, Ridlwan Muttaqin, Riyandi Nur Sumawidjaja https://creativecommons.org/licenses/by/4.0
The Influence of Job Satisfaction, Work Discipline, and Work Motivation on Organisational Commitment at CV. SENJA
Enhancing Organizational Commitment is a strategic imperative in Human Resource Management, considering the negative influence of low commitment on corporate performance amid intense industry competition. This study employed a quantitative verification method and multiple linear regression analysis on data collected from the complete employee population of 35 respondents at CV. SENJA through saturation sampling, with the objective of analyzing the empirical influences of Job Satisfaction, Work Discipline, and Work Motivation, and their influence on Organizational Commitment. The analysis results indicate that all three factors significantly influence Organizational Commitment concurrently; however, only Job Satisfaction and Work Discipline are having a significant influence when analyzed singularly, while Work Motivation shows a positive yet statistically insignificant influence, indicating potential overlap with other variables in the model. In conclusion, the management of CV. SENJA must prioritize the improvement of Job Satisfaction and Work Discipline, which will subsequently elevate Organizational Commitment.
Copyright (c) 2026 Akmal Gibran Mursyidan, Andhika Mochamad Siddiq, Recky Recky https://creativecommons.org/licenses/by/4.0
Pengaruh Motivasi Kerja, Kepemimpinan dan Lingkungan Kerja Terhadap Disiplin Kerja Aparatur Sipil Negara (Studi Pada Dinas Sosial Kota Bandung)
Employee tardiness data indicate that the level of lateness in January was relatively high, then decreased during March and April as discipline improved. However, from May to August the rate increased again, suggesting that disciplinary problems persisted within the Bandung City Social Service. This inquiry was structured to examine work motivation, leadership, and workplace conditions, and to analyze their relationship with employee discipline in the institution. A quantitative design was applied through a census sampling method involving all seventy-two employees as sample units, although only fifty-eight questionnaires were returned in complete form and used in the analysis. The data were processed with SPSS and interpreted to improve clarity. The findings demonstrate that work motivation exerts a statistically significant positive influence on employee discipline, supported by a t-score of 5.579 and a significance level of 0.00. Leadership demonstrates a positive yet insignificant effect, reflected in a t-score of 0.887 with a significance level of 0.379. The work environment contributes no meaningful effect, indicated by a t-score of –0.012 and a significance level of 0.790. Taken together, the independent variables significantly influence employee discipline, as shown by an overall F-value of 18.991.
Copyright (c) 2026 Muhamad Fathur Pradana Setitit, Ridho Riadi Akbar https://creativecommons.org/licenses/by/4.0
Peran Facebook Marketplace dan Financing Convenience Terhadap Daya Beli Konsumen di Erafone Rembiga
This study aims to analyze the role of social media, particularly Facebook Marketplace, and financing convenience in influencing consumer purchasing power at Erafone Rembiga in the sales of gadgets and accessories. With the development of technology, consumer behavior in making transactions has shifted from conventional to fully digital, impacting adjustments in marketing techniques. The use of social media has become a driving force in reaching more consumers through promotions that have been carried out. Therefore, the study focuses on the effectiveness of Facebook Marketplace in increasing consumer purchase interest and the role of financing convenience in boosting consumer purchasing power. This study uses a qualitative method with an interview observation approach and participatory observation, thereby obtaining research results that show that Facebook Marketplace plays an important role in attracting consumer attention and interest through easy access to information, appealing product displays, and responsive communication. In addition, financing convenience, in the form of installment or credit services through various financing application platforms, has proven to be a key factor in enhancing purchasing decisions, especially for high-priced products. Easy requirements, flexible terms, and low-interest promotions up to 0% encourage consumers to make purchases. Therefore, these two factors are proven to be interrelated and contribute significantly to increasing consumer purchasing power at Erafone Rembiga.
Copyright (c) 2026 I Gede Bagus Swardana, Dewi Kusumasanthi https://creativecommons.org/licenses/by/4.0
Peran Rekomendasi Berbasis AI Pada Iklan di Shopee dengan Pendekatan Theory of Planned Behavior
This study aims to analyze the factors influencing Purchase Intention and Purchase Decision using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The findings reveal that only two constructs significantly affect Purchase Intention, namely Attitude (AT) and Subjective Norm (SN), which aligns with the theoretical framework of the Theory of Planned Behavior (TPB). Meanwhile, other constructs such as Perceived Behavioral Control (PBC), Perceived Usefulness (PU), and Trust (T) do not exhibit a significant effect on Purchase Intention. The results also indicate that Purchase Intention does not significantly influence Purchase Decision, suggesting the presence of an intention–behavior gap, potentially driven by situational factors such as pricing, purchase conditions, or consumers’ momentary preferences during the transaction. The moderation analysis further shows that the interaction effect of PBC on the PI–PD relationship is not significant. Overall, the study emphasizes that psychological factors such as attitude and social norms are the primary drivers of purchase intention; however, the conversion of intention into actual purchase decisions is shaped by external influences. The study recommends incorporating situational and emotional variables in future research to better explain the gap between intention and actual behavior.
Copyright (c) 2025 Joel Imanuel, Fitri Yutika https://creativecommons.org/licenses/by/4.0
Pengaruh Lingkungan Kerja dan Promosi Jabatan terhadap Disiplin Kerja melalui Kepuasan Kerja sebagai Variabel Intervening (Survei Pada PT LEN Industri (Persero) Kota Bandung)
This study aims to examine the impact of working conditions and promotions on employee discipline, with job satisfaction as an intervening factor, at PT LEN Industri (Persero) in Bandung. The research approach is quantitative, using descriptive and verificative methods. Information was collected from primary sources through a questionnaire survey distributed to 80 participants, along with additional data from secondary sources. The data were then analyzed using descriptive and verificative analysis, as well as path analysis with the assistance of SPSS version 26 software. Research findings reveal that working conditions have a significant impact on job satisfaction, whereas promotions do not show a significant effect on job satisfaction. Additionally, working conditions and job satisfaction together significantly influence employee discipline, but promotions alone do not affect discipline. Finally, working conditions and promotions through job satisfaction are found to have a significant effect on employee discipline.
Copyright (c) 2026 Neng Syifa Sari Fatimah, Ridlwan Muttaqin, Palupi Permata Rahmi https://creativecommons.org/licenses/by/4.0
Pengaruh Fraud Theory dan Kepemilikan Manajerial Terhadap Fraudulent Financial Satetement
This study aims to examine the influence of pressure, opportunity, rationalization, and managerial ownership on fraudulent financial statements, measured using the M-Score. Pressure is proxied by financial stability, opportunity by the nature of industry, and rationalization by TATA, which reflects the tendency for accrual-based manipulation. The study employs secondary data from companies in the energy and basic material sectors categorized as mining industries and listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research population consists of 72 companies, and the analysis is conducted using panel data regression with EViews 13. The results indicate that pressure, opportunity, and rationalization have a positive and significant effect on fraudulent financial statements. These findings suggest that unstable financial conditions, industry characteristics that create opportunities for manipulation, and aggressive accrual practices increase the likelihood of financial statement fraud. Meanwhile, managerial ownership shows no significant effect, implying that managerial shareholding is not sufficient to reduce the risk of fraud. This study contributes to the literature by highlighting the key drivers of fraudulent reporting and emphasizes the need for stronger governance mechanisms and fraud-risk oversight within mining companies that face high operational.
Copyright (c) 2026 Jasmine Eirene, Prita Karina Diandra https://creativecommons.org/licenses/by/4.0
Faktor Determinan Kualitas Lingkungan di Provinsi Jambi
The rapid increase in economic activity in Jambi Province over the past two decades has placed significant pressure on environmental quality. The growth of GRDP, driven by extractive sectors, population growth, intensive energy consumption, the growth of motorized vehicles, the diverse quality of human resources (HR), and the rise of Foreign Direct Investment (FDI), are important factors influencing environmental conditions. This study aims to analyze the determinants of environmental quality in Jambi Province using these economic and social development variables. The study uses a descriptive-analytical approach with secondary data from various agencies. The results show that economic growth, fossil fuel consumption, and the growth of motorized vehicles have a strong influence on environmental degradation. Population growth affects the environment through pressures on land, energy, and transportation needs. The quality of human resources plays a positive role in improving environmental quality, while FDI has a dual impact depending on the investment sector. This study provides policy recommendations for realizing sustainable development in Jambi Province.
Copyright (c) 2026 Osi Hayuni Putri, Mira Hastin, Masrida Zasriati, Dewi Ernita https://creativecommons.org/licenses/by/4.0
Pengaruh Work Life Balance dan Flexible Working Arrangement Terhadap Kepuasan Kerja dengan Employee Engagement dan Resilience Employee sebagai Variabel Moderasi (Studi Pada Pekerja Generasi Z di Kota Bandung)
This study analyze the effect of work-life balance and flexible working arrangements on job satisfaction among Gen-Z workers in Bandung, with employee engagement and employee resilience as moderating variables. Using a quantitative approach, 400 Generation Z workers (born 1997–2012) employed for a minimum of six months were surveyed. Data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The research show that both work-life balance and flexible working arrangements significantly increase job satisfaction. Employee engagement negatively moderates the work-life balance–job satisfaction relationship but positively moderates the flexible working arrangements–job satisfaction relationship. Employee resilience does not significantly moderate either relationship. These findings highlight the importance of organizational policies supporting work-life balance and workplace flexibility, coupled with strengthened employee emotional engagement, in enhancing job satisfaction for Gen-Z workers.
Copyright (c) 2026 Muhamad Iqbal Ramadhan, Neuneung Ratna Hayati https://creativecommons.org/licenses/by/4.0
Pengaruh Kualitas Fasilitas Publik Kampus Terhadap Kepuasan Mahasiswa Universitas Negeri Medan
This study aims to analyze the influence of campus public facility quality on student satisfaction at Universitas Negeri Medan. The research employed a quantitative approach involving 112 respondents, and the instrument was confirmed valid (highest correlation value 0.974) and reliable (Cronbach’s Alpha 0.967). The regression analysis indicates that the quality of public facilities has a positive and significant effect on student satisfaction, as reflected by a t-value of 19.970 with a significance level of 0.000 and an R Square of 0.784. These findings show that 78.4% of the variation in student satisfaction is explained by facility quality, particularly classroom conditions, internet connectivity, library services, laboratories, sanitation facilities, and other supporting infrastructure. The discussion suggests that improvements in physical facilities and the learning environment directly enhance students’ perceptions of educational service quality. These results align with the SERVQUAL framework and previous empirical studies highlighting the tangible dimension as a key determinant of satisfaction, emphasizing the need for continuous maintenance and development of campus facilities to create a more conducive academic environment.
Copyright (c) 2025 Natasya Alfitriya, Charles Fransiscus Ambarita, Esra Naibaho https://creativecommons.org/licenses/by/4.0
Pengaruh Beban Kerja, Lingkungan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT Dasa Windu Agung Divisi Quality Control
Human resources are an important asset in an organisation because they play a direct role in maintaining production processes and output quality. This study aims to analyse the impact of workload, work environment and discipline on employee performance at PT Dasa Windu Agung's Quality Control Division. Employee performance in this division is crucial to ensure that products meet quality standards and prevent defective products (NG) from reaching customers. However, high production targets often interfere with the optimality of the inspection process, potentially reducing output quality. This research is quantitative in nature, using non-probability sampling with a saturated sample category. There were 51 employees who participated in this study. Data were obtained through questionnaires and analysed using multiple linear regression with SPSS 27 for Windows. The simultaneous test (F-test) results showed that workload, work environment, and work discipline simultaneously had a significant impact on employee performance. This was proven by the F-count value of 159.871, which exceeded the F-table value of 2.80. The results of the partial analysis (t-test) showed that workload had a positive but insignificant effect on employee performance, with a t-value of 1.664. The work environment had a significant positive effect with a t-value of 2.398, while work discipline also had a significant positive effect with a t-value of 15.031. An Adjusted R Square value of 0.905 indicates that the three variables are able to explain 90.5% of the variation in employee performance. These results suggest that companies should focus more on improving work discipline and optimising the work environment in order to improve employee performance, while the current workload is not a determining factor.
Copyright (c) 2026 Amanda Eka Febriana, Trigo Moelyo Adhi https://creativecommons.org/licenses/by/4.0
Analisis SWOT Strategi Marketing Produk Kartu Kredit Bank Mandiri KCP Surabaya Darmo Indah
The development of the banking industry in Indonesia has accelerated rapidly, supported by advances in digital technology that have intensified competition among banks. Consequently, banks are required to continuously adapt by formulating marketing strategies that align with market conditions and customer profiles in order to increase sales. This study finds that credit card sales at Bank Mandiri KCP Darmo Indah Surabaya remain relatively low. Therefore, this research aims to analyze marketing strategies for Bank Mandiri’s credit card products using a SWOT analysis. This research employs a descriptive qualitative approach by elaborating data obtained from interviews and observations conducted with employees of Bank Mandiri KCP Surabaya Darmo Indah. Based on the research findings, it is revealed that SWOT-based marketing strategies can be applied to improve sales by leveraging product strengths and market potential, such as establishing partnerships with various institutions, collaborating with different brands, and highlighting the QRIS feature on credit cards, while minimizing weaknesses and challenges through measures such as annual fee waivers, interest rate discounts, and cashback programs. The findings of this study can be applied to enhance existing marketing strategies in order to maximize product sales.
Copyright (c) 2026 Anneke Shierly Frycillia Widodo, Citra Cerya Mulya Dewi, Hariyanto Hariyanto, Samsi Rahayu https://creativecommons.org/licenses/by/4.0
Pertumbuhan Penjualan, Proporsi Komisaris Independen, dan Tax Avoidance: Kajian Empiris Pada Perusahaan Consumer Non-Cyclical di BEI Tahun 2022-2024
This study observes non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2022 to 2024 to see how tax avoidance was affected by sales growth and the proportion of independent commissioners. Multiple linear regression analysis is the tool of choice in this quantitative study. A total of 132 observations were available for analysis from the 44 companies that made up the research samples selected through the purposive sampling process. The information was extracted from yearly financial audited reports and then processed with software EViews 13. The results of this study show that sales growth has a significant positive effect on tax avoidance. These results illustrate that increased sales encourage companies to reduce their tax expense so that profits appear to be in line with sales growth. Therefore, it can be concluded that when sales go up, tax avoidance practices also go up. Meanwhile, tax avoidance is not affected by proportion of independent commissioners. Limited access or authority prevents independent commissioners from controlling the company's taxation strategies and policies. It can be concluded that the proportion of independent commissioners who supervise has not been successful in minimizing tax avoidance.
Copyright (c) 2026 Jeanny Ann Samantha, Estralita Trisnawati https://creativecommons.org/licenses/by/4.0
Implementasi E-Government Berbasis Website Integrated Billing System (IBS) PT Pelabuhan Tanjung Priok
PT Pelabuhan Tanjung Priok has implemented a website-based e-government system through the Integrated Billing System (IBS) to enhance the effectiveness of public information services. This study aims to analyze the implementation of e-government in public information services through a website-based system using Indrajit's three elements of success theory, namely support, capacity, and value. The support element encompasses management commitment and policies toward digital service development; capacity relates to the readiness of human resources and technological infrastructure; while value represents the impact or benefits received by the public and customers from the digital services. The research method employed is qualitative with a descriptive approach to obtain in-depth and specific understanding regarding the implementation of IBS as a digital public information service system. Data were collected through interviews, observations, literature reviews, and documentation. The findings indicate that the implementation of e-government through IBS has been aligned with Indrajit's theoretical framework; however, further optimization is still required in the capacity and value aspects to achieve more effective, efficient, and responsive public information services.
Copyright (c) 2026 Berlian Rahmah Dewanto, Hudi Santoso https://creativecommons.org/licenses/by/4.0
Rasio Keuangan dan Respons Harga Saham: Bukti Empiris dari Sektor Transportasi di Indonesia 2020–2024
This study aims to empirically examine the influence of the Current Ratio, Debt to Equity Ratio, and Return on Assets both simultaneously and partially on Stock Prices of Transportation and Logistics sector companies listed on the Indonesia Stock Exchange, namely PT Samudera Indonesia Tbk (SMDR), PT TEMAS Tbk (TMAS), and PT AirAsia Indonesia Tbk (CMPP). The sampling technique used is purposive sampling, based on the completeness of quarterly financial reports for the 2020–2024 period and the availability of stock price data. This research employs panel data regression analysis using the Fixed Effect Model (FEM) with EViews 12.0 as an analytical tool. The results indicate that the Current Ratio has a positive but not significant effect on stock prices, with a significance value of 0.1492 > 0.05 and a coefficient of 402.5092. The Debt to Equity Ratio also shows a positive but not significant effect, with a significance value of 0.1492 > 0.05 and a coefficient of 2.795. Return on Assets demonstrates a positive and significant effect, with a significance value of 0.0073 < 0.05 and a coefficient of 27.339. Simultaneously, the three variables are proven to significantly influence stock prices.
Copyright (c) 2026 Rizqia Nur Salma, Listri Herlina, Ilham Winar Nugroho https://creativecommons.org/licenses/by/4.0
Pengaruh Strategi Promosi Harga Bundling Terhadap Keputusan Pembelian di Platform E-Commerce: Tiktokshop
The bundling price promotion strategy has become a trend in the marketing world, especially in the era of increasingly developing e-commerce. This study aims to analyze the influence of the bundling price promotion strategy on consumer purchasing decisions on the TikTok e-commerce platform. A quantitative approach with a survey method was used in this study, involving respondents who had purchased products with bundled price promotions on TikTok. Data were collected through an online questionnaire and analyzed using multiple linear regression analysis. The results showed that the bundling price promotion strategy had a positive and significant effect on consumer purchasing decisions on TikTok. Consumers reacted positively to the bundling price promotion because they perceived they received higher added value and more affordable prices compared to purchasing products individually. This study provides confirmation in validating related theories and strengthens the findings of previous research. Practically, the results of this study provide empirical evidence for TikTok and other e-commerce platforms that the bundling price promotion strategy can be an effective marketing tool to increase consumer purchasing decisions.
Copyright (c) 2026 Dzakiya Rahmanita; Rabhi Fathan Muhammad https://creativecommons.org/licenses/by/4.0
Pengaruh Belanja Modal dan Pegawai Terhadap Pertumbuhan Ekonomi NTB Dimoderasi Realisasi Anggaran
This study aims to analyze the influence of capital expenditure and employee expenditure on regional economic growth in the Province of West Nusa Tenggara (NTB) and to examine the role of budget realization as a moderating variable. The research employs a quantitative method using panel data from eight districts/municipalities in NTB for the period 2020–2024. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA) to test the interaction between the independent variables and the moderating variable.The results indicate that capital expenditure has no significant effect on economic growth, whereas employee expenditure shows a positive and significant effect. Budget realization does not moderate the influence of capital expenditure but is proven to strengthen the effect of employee expenditure on regional economic growth. These findings suggest that the effectiveness of capital expenditure utilization still needs improvement, while more productive management of employee expenditure can contribute significantly to regional economic activity. In addition, optimal budget realization serves as an important factor in supporting sustainable economic growth. This study recommends incorporating additional macroeconomic variables in future research to obtain a more comprehensive understanding of the determinants of economic growth in NTB.
Copyright (c) 2026 Fitri Fitri, Ikrawati Ikrawati, Wahyu Hasdi, Muhammad Ikram S, Nurfadilah Nurfadilah https://creativecommons.org/licenses/by/4.0
Pengaruh Tingkat Harga terhadap Volume Penjualan Kain Songket: Studi Empiris di Desa Borik, Kecamatan Satar Mese Barat, Kabupaten Manggarai
Songket cloth is one of the traditional handicraft products that holds both economic value and cultural significance for the community of Borik Village, Satar Mese Barat District, Manggarai Regency. This woven product is not only used as a complement to traditional attire but also serves as a primary source of livelihood for most of the local population. In an increasingly competitive market environment, price fluctuations are often assumed to influence the sales volume of such handicraft products. Based on this context, this study aims to analyze the extent to which price levels affect the sales volume of songket cloth in Borik Village. The research employed a quantitative approach with an associative type of study. Data were collected through observation, interviews, and documentation involving songket weavers and traders. Data analysis was conducted using a simple linear regression to examine the relationship between the price level variable (X) and the sales volume variable (Y). The results indicate that the price level has no significant effect on sales volume, as reflected by a significance value of 0.665 (> 0.05). The coefficient of determination (R²) of 0.007 shows that the price level only explains 0.7% of the variation in sales volume, while the remaining 99.3% is influenced by other factors not examined in this study. Therefore, it can be concluded that price is not the main factor influencing the sales volume of songket cloth in Borik Village; instead, it is likely affected by other aspects such as product quality, motif uniqueness, and consumer preference toward the cultural values embedded in songket cloth.
Copyright (c) 2026 Novelianus Aristo Jemarut, Sulfaidah Sulfaidah; Sitti Marlina https://creativecommons.org/licenses/by/4.0
Evaluasi Pelatihan Non-Teknis Menggunakan Model Kirkpatrick: Systematic Literature Review 2016–2025
Training evaluation is a crucial component in assessing the effectiveness of human resource development programs, particularly non-technical training that emphasizes attitudes, behaviors, and values. This study aims to examine the application and effectiveness of the Kirkpatrick Four-Level Evaluation Model in the context of non-technical training through a Systematic Literature Review (SLR) approach. The research method employed an SLR based on the PRISMA guideline by analyzing 25 scholarly articles published between 2016 and 2025, obtained from both national and international databases. The results indicate that Level 1 (Reaction) and Level 2 (Learning) are the most dominantly applied evaluation levels, whereas the implementation of Level 3 (Behavior) and Level 4 (Results) remains relatively limited due to constraints in long-term observation and organizational data support. These findings confirm that the Kirkpatrick model remains relevant for evaluating non-technical training; however, it requires the strengthening of behavioral and results indicators to ensure that training impacts can be measured more comprehensively. This study provides practical implications for training providers in designing evaluations that are oriented toward behavioral change and medium-term impact.
Copyright (c) 2026 Nicholas Brima Pradhika https://creativecommons.org/licenses/by/4.0