E-BISNIS: JURNAL ILMIAH EKONOMI DAN BISNIS
Jurnal Ilmiah Ekonomi dan Bisnis E-ISSN: 2614-8870 (Online) / P-ISSN: 1979-0155 (print) adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi, Akuntansi, dan Bisnis sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia dan jurnal ini terakreditasi SINTA 5 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 225/E/KPT/2022 tentang Peringkat Akreditasi Jurnal Ilmiah Periode III Tahun 2022), dimulai dari Volume 15 Nomor 1 Tahun 2022 sampai Volume 19 Nomor 2 Tahun 2026. Adapun ruang lingkup Jurnal EBISNIS adalah: Ilmu Ekonomi, Ilmu Akuntansi, Ilmu Manajemen, Manajemen Teknologi, Bisnis, Pendidikan Akuntansi, Pasar Modal dan Bank, Audit Pajak, Akuntansi Sektor Publik, Akuntansi Syariah dan Perdagangan, E-Bisnis, Sistem Informasi Manajemen, Manajemen Informatika. Periode terbit jurnal bulan Juli dan Desember.
LPPM Universitas Sains dan Teknologi Komputer
Efektifitas Pemasaran Digital Melalui Celebrity Endorser: Dampaknya Terhadap Minat Beli Produk Kecantikan di Instagram
This research seeks to examine the influence of celebrity endorsers on consumers’ purchase intentions for beauty products on Instagram. The celebrity endorser variables in this study include attractiveness, trustworthiness, and expertise. A quantitative research method was applied, employing both descriptive and causal approaches. Data were gathered through questionnaires administered to 104 respondents from the Garung area, Ambarawa District, selected using purposive sampling. An examination into the data involved conducting tools used to assess validity also reliability, tests of classical assumptions, along with multiple linear regression analyses (t-test, F-test, also the coefficient of determination), utilizing SPSS software. It is clear from the results that the variables of attractiveness, trustworthiness, also expertise simultaneously influence Instagram users’ purchase intention. Individually, trustworthiness and expertise significantly affect the purchase intention of beauty products on Instagram, whereas attractiveness shows no significant impact. This indicates that when people intend to purchase beauty products through Instagram, the credibility of the endorser is more important than physical or visual attractiveness. The findings provide implications for businesses in selecting endorsers with a high level of trustworthiness and expertise to effectively increase consumer willingness to buy.
Celebrity Endorser, Attractiveness, Trustworthiness, Expertise, Purchase Intention, Instagram
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Peran Kepemimpinan Transformasional, Motivasi Kerja, dan Budaya Organisasi Terhadap Kinerja Karyawan Noms Kopi Semarang TimurPeran Kepemimpinan Transformasional, Motivasi Kerja, dan Budaya Organisasi Terhadap Kinerja Karyawan Noms Kopi Semarang Timur
This research aims to analyze the effects of transformational leadership, work motivation, and organizational culture on employee performance at Noms Kopi in East Semarang. A census approach was employed, with the entire population of 40 employees included as the sample. Questionnaires were used to gather data from the employees, with responses measured on a five-point Likert scale. A multiple linear regression analysis was conducted using SPSS to process the data. The results show that transformational leadership has a positive and significant effect on employee performance (Sig. 0.001 < 0.05; tcalc​ 6.161 > ttable​ 2.028). Similarly, work motivation also demonstrates a positive and significant effect (Sig. 0.001 < 0.05; tcalc​ 4.928 > ttable​ 2.028). Conversely, organizational culture was found to have a negative yet significant effect on employee performance (Sig. 0.001 < 0.05; tcalc​ -7.939 > ttable​ 2.028). Furthermore, the combined influence of transformational leadership, work motivation, and organizational culture on employee performance is statistically significant (Sig. 0.001 < 0.05; Fcalc​ 44.839 > Ftable​ 2.87).
Pengaruh Pelatihan, Motivasi, dan Lingkungan Kerja Terhadap Produktivitas Karyawan Pada PT. Angkasa Pura Indonesia Bandar Udara Internasional Soekarno-Hatta
This study aims to analyze the effect of training, motivation, and work environment on employee productivity at PT. Angkasa Pura Indonesia (Persero), Soekarno-Hatta International Airport. In the increasingly competitive aviation industry, improving human resources is essential to support company performance. The research employed a quantitative method with an associative approach. The sample consisted of employees selected using simple random sampling. The research instrument was a questionnaire tested for validity and reliability, and the data were analyzed using multiple linear regression. The results show that training, motivation, and work environment have a positive and significant effect on employee productivity, both partially and simultaneously. These findings indicate that better training programs, higher work motivation, and a more conducive work environment lead to improved employee productivity. The practical implication highlights the importance for management to strengthen continuous training programs, establish effective reward and incentive systems, and create a healthy work atmosphere. This study is expected to serve as a reference for PT. Angkasa Pura Indonesia (Persero) and other companies in the same sector in formulating human resource development strategies to enhance competitiveness
Training; Motivation; Work Environment; Employee Productivity; PT. Angkasa Pura Indonesia
Analisis Strategi Pemasaran untuk Meningkatkan Penjualan Makanan Di Makanan Rakyat Indonesia Kendal
This study aims to analyze the marketing strategy of PT. Makanan Rakyat Indonesia Kendal using the marketing mix approach (product, price, promotion, and place) combined with SWOT analysis. Data were collected through interviews with the owner and employees, observations, and documentation. The findings indicate that the company’s leading product is ABS prawn crackers with a price range of Rp5,000–Rp25,000, distributed through offline stores and online platforms, and promoted via social media and e-commerce. The SWOT analysis identified five strengths, five weaknesses, five opportunities, and five threats. The IFAS score of 3.23 and EFAS score of 3.02 position the company in quadrant I (aggressive strategy). Sales data showed a 28.8% increase from January to April 2025 compared to the previous year, equal to Rp147,000,000. These results confirm that applying a SWOT-based marketing strategy has a significant impact on sales growth. Recommendations include expanding distribution channels, enhancing promotions, and maintaining service quality to remain competitive.
First keyword; Second keyword; Third keyword; Fourth keyword; Fifth keyword;
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Kompetensi Aparatur Desa Terhadap Efektivitas Pengelolaan Dana Desa
This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study.
Accountability; Transparenc;, community participation; village apparatus competence; effectiveness of village fund management
Pengaruh Pengetahuan, Kesadaran, dan Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KP2KP Sragen)
This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnaire data which are then processed using the SPSS application. The data source is primary data. The sampling technique in this study uses the convenience sampling method with 100 taxpayers as respondents. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the results of the X1 t-test are negative and not proven true. The X2 t-test has a significant positive effect and is proven true. X3 has a significant negative effect and is not proven true. The F test shows a significant influence simultaneously. The results of the coefficient of determination mean that the contribution of the influence of the independent variable is 25.7% while the remaining 74.3% is explained by other variables besides the independent variables studied by the author, for example Tax Sanctions, Taxpayer Income, Tax Socialization, and Patriotism.
Knowledge; Awareness; Utilization of Information; Technology; Compliance; Taxpayers;
Pengaruh Implementasi E-Filling dan Literasi Digital terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Karanganyar
The purpose of this study is to analyze the impact of e-filing and digital literacy on MSME taxpayer compliance in Karanganyar Regency. The research hypothesis states that e-filing and digital literacy positively impact MSME taxpayer compliance in Karanganyar Regency. Sampling was conducted using an accidental sampling method, where respondents were selected based on who the MSME actors were coincidentally encountered by the researcher in the field. The data source in this study used a questionnaire distributed to MSME actors in Karanganyar Regency. The type of data used in this study was primary data. The results of the analysis obtained t there is no significant effect of simultaneous e-filing implementation on MSME taxpayer compliance in Karanganyar Regency. The results of the analysis obtained t there is no influence of digital literacy simultaneously on MSME taxpayer compliance in Karanganyar Regency. The results of the F test analysis show an insignificant effect of simultaneous E-Filing and digital literacy implementation on MSME taxpayer compliance in Karanganyar Regency. The calculation results obtained an R2 value = 0.002 = 2% meaning that the small influence given by the implementation of e-filing and digital literacy on MSME taxpayer compliance in Karanganyar Regency.
E-Filling implementation; Digital literacy; MSME taxpayer compliance;
Strategi Pemasaran Digital untuk Merek Smartphone Mewah: Tinjauan Literatur Sistematis
The development of digital technology has driven major changes in global marketing strategies, especially in the luxury smartphone industry, which competes not only through technological features but also through brand image and exclusivity. This study aims to systematically analyze various digital marketing strategies implemented by luxury smartphone brands through a Systematic Literature Review (SLR) approach to build brand image. In this study, researchers identified, evaluated, and synthesized 70 related articles, which were filtered into 15 main articles based on inclusion and exclusion criteria between 2020 and 2025. The analysis results show that digital marketing strategies such as influencer marketing, search engine optimization (SEO), visual content on social media, and the use of augmented reality (AR) and virtual reality (VR) technologies have proven effective in increasing brand awareness, customer loyalty, and sales conversion. However, the study also uncovered key challenges faced by companies in maintaining exclusivity and premium experiences through mass and open digital channels. This study recommends that luxury smartphone brands integrate data-driven personalization approaches and build strong and authentic brand narratives across various digital platforms to maintain a competitive position in the premium segment. The practical implications of this study can serve as a reference for marketers and decision-makers in designing targeted and sustainable digital strategies. This research also contributes to the development of digital marketing literature, especially in the technology and luxury goods sectors. The results of this study provide guidelines for marketers to optimize digital strategies to improve image and customer loyalty in the luxury segment.
Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Provinsi Riau
This study aims to examine the influence of regulation, incentives, accounting control, organizational culture, and management commitment on the performance accountability of government agencies in Riau Province. A quantitative approach was applied by distributing questionnaires to 120 respondents consisting of echelon II, III, and IV officials. Data were analyzed using WarpPLS 7.0 through measurement model testing (outer model), structural model testing (inner model), and hypothesis testing. The results indicate that regulation, accounting control, organizational culture, and management commitment have a significant positive effect on performance accountability, while incentives exert a significant negative effect. The R-square value of 0.700 demonstrates that the independent variables explain 70% of the variance in performance accountability, with the remaining 30% influenced by other factors outside the model. These findings emphasize the critical role of consistent regulation, effective accounting control, supportive organizational culture, and strong management commitment in enhancing the performance accountability of government institutions.
Regulasi; Insentif ; Pengendalian Akuntansi; Budaya Organisasi; Komitmen Manajemen; Akuntabilitas Kinerja
Penggunaan Jasa Perbankan Syariah Sebagai Upaya Meningkatkan Shariah Financial Inclusion
This study aims to describe how the use of Islamic banking services contributes to enhancing shariah financial inclusion among students of Universitas Muhammadiyah Makassar. The research employed a qualitative descriptive approach involving eight student informants from various faculties selected through purposive sampling. Data were collected through in-depth interviews, non-participant observations, and documentation during May-July 2025. Data analysis followed the stages of reduction, presentation, and conclusion drawing in an interactive manner. The findings indicate that most students understand the basic principles of Islamic finance (prohibition of riba, profit-sharing, clarity of contracts, and transparency), although financial literacy is not evenly distributed. Experiences in using Islamic banking services were generally positive, with account opening procedures and contractual clarity being well appreciated
Islamic Banking; Shariah Financial Inclusion; Mobile Banking
Pengaruh Pemeriksaan Pajak, Surat Teguran, Surat Paksa dan Surat Perintah Penyitaan Pajak Terhadap Tunggakan Pajak (Pada KPP Pratama Pekanbaru Tampan 2020-2024)
Tax arrears are one of the problems often faced by the government in its Tax arrears are a major obstacle to optimizing state revenue. As a major source of income, taxes play an important role in financing development and public services. This study analyzes the effect of tax audits, warning letters, enforcement letters, and tax seizure orders on tax arrears at the Pekanbaru Tax Office Tampan Tax Office for the period 2020–2024. The study uses a quantitative descriptive method with secondary data for 60 months and multiple linear regression analysis. The results of the study are expected to provide empirical evidence of the effectiveness of tax law enforcement in reducing arrears and to provide input for the tax authorities in formulating an optimal collection strategy
Tax audit; Warning letter; Enforcement letter; Tax seizure order letter; Tax arrears;
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Perusahaan Pada PT. Midi Utama Indonesia Tbk Periode 2020-2024
The retail industry is highly influenced by the level of consumer spending, which experienced significant changes during the Covid-19 pandemic. PT Midi Utama Indonesia Tbk, as one of the leading retail companies, has sought to maintain its performance through service improvement, technological innovation, and financial management. This study aims to analyze the financial performance of PT Midi Utama Indonesia Tbk for the period 2020–2024 using profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results show that both NPM and ROA recorded positive trends until 2023, with NPM peaking at 3.01% and ROA at 6.71%, although both remain below industry standards. Meanwhile, ROE reached its highest level in 2022 at 20.21% before declining in subsequent years. The simultaneous decrease in all ratios in 2024 indicates pressure on net income due to rising costs and imbalances between revenue, assets, and equity growth. Overall, PT Midi Utama Indonesia Tbk demonstrated gradual profitability improvement up to 2023; however, cost control, asset optimization, and balanced capital management strategies are required to sustain future growth.
Retail Industry; Financial Performance; Profitability Net Profit Margin; Return on Assets; Return on Equity
Strategi Komunikasi Pemasaran Digital terhadap Peningkatan Penjualan Usaha Buraq Telur di Sidrap
This study aims to analyze digital marketing communication strategies to increase sales at the Buraq Egg Business at Pangkajenne Terminal, Sidenreng Rappang Regency. The background to this research is based on the high level of competition among egg businesses in the local market, which demands more adaptive marketing strategies, particularly through the use of simple digital media such as WhatsApp and Facebook. The research method used was qualitative with a descriptive approach, where data was collected through in-depth interviews, observation, and documentation. Data analysis was conducted using NVivo 12 Plus software to organize and identify strategic themes in marketing communication practices. The results indicate that digital marketing communication strategies have proven effective in supporting sales increases. Personal selling was the dominant strategy, accounting for 29.38% of the total, followed by sales promotions (25.28%), and direct marketing (20.94%). This aspect demonstrates that personal interactions, special offers, and simple digital communications can build rapport with consumers and increase loyalty. From a marketing mix perspective, price ranked highest at 27.86%, followed by product (26.24%) and place (25.30%), while promotion ranked lowest at 20.60%. These findings confirm that a competitive pricing strategy, maintained product quality, and appropriate distribution significantly influence sales growth, even when digital promotions are still simple. In conclusion, the success of the Buraq Egg Business's digital marketing communications strategy is influenced by a combination of interpersonal communication, a balanced marketing mix, and consistent use of digital media. This research provides practical contributions for MSMEs in optimizing digital strategies to increase competitiveness in the local market.
Marketing Communication Strategy, Digital Marketing, Sales, UMKM
Analisis Kinerja Keuangan Terhadap Nilai perusahaan, Struktur Modal Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Startup yang listing di Bursa Efek Indonesia Tahun 2021-2024)
This study aims to analyze the effect of financial performance, proxied by profitability (ROA) and liquidity (CR), on firm value measured by Tobin’s Q, with capital structure (DER) as a mediating variable. The research sample consists of 18 startup companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The method employed is panel data regression analysis, with the best model selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The findings indicate that profitability and liquidity have a significant effect on capital structure. However, profitability, liquidity, and capital structure are not proven to have a direct effect on firm value. Furthermore, capital structure does not serve as a mediating variable. These results suggest that traditional financial metrics are not the main factors in assessing startup valuation in the Indonesian capital market. Other aspects, such as growth prospects and innovation, appear to play a more dominant role in determining firm value.
Financial performance; Profitability; Liquidity; Capital structure; Firm value; Tobin’s Q;
Pengaruh Persepsi Penggunaan dan Persepsi Risiko Terhadap Minat Menggunakan Dompet Digital Melalui Aplikasi Shopeepay Sebagai Alat Pembayaran Non-Tunai Pada Generasi Z
The rapid growth of financial technology has led to the emergence of digital wallets as an efficient and practical means of payment. One of the most widely used services in Indonesia is Shopeepay, particularly among Generation z, who are known for their adaptability to new technologies. This study aims to examine the influence of perceived usefulness (X1) and perceived risk (X2) on the intention to use digital wallets (Y), with Shopeepay payment method (M) as a moderating variable. This research employed a quantitative approach by distributing questionnaires to 60 University students who actively use Shopeepay. The collected data were analyzed using multiple linier regression and Moderated Regression Analysis (MRA). The findings reveal that perceived usefulness has a positive and significant effect on the intention to use Shopeepay. Perceived risk also shows a significant effect in the multiple regression test, but becomes insignificant when tested with MRA. This suggests that impact of risk tends to weaken when moderated by the payment method. Furthermore, the Shopeepay payment method itself does not significantly influence user intention collectively, perceived usefulness and perceived risk significantly affect the intention to use Shopeepay. The findings contribute to understanding digital payment adoption behavior among Generation Z and provide insights for fintech developers to enhance user trust, security, and engagement.
Perceived usefulness; perceived risk; Shopeepay payment method; intention to use digital wallets
Strategi Pemasaran Digital (Instagram) terhadap Peningkatan Penjualan Pada Kedai 2 Putri di Desa Sipodeceng Kabupaten Sidenreng Rappang
This study aims to analyze digital marketing strategies through Instagram to increase sales at the SME Kedai 2 Putri in Sipodeceng Village, Sidenreng Rappang Regency. The background of the study is based on the phenomenon of the increasing use of social media as a means of business promotion, especially among SMEs who need effective strategies to reach a wider consumer base. This study uses a qualitative approach with a descriptive method, where data is collected through interviews, observations, and documentation involving the owner, employees, and customers of Kedai 2 Putri. The results show that the digital marketing strategy implemented through Instagram includes four main indicators, namely content creation, content sharing, building interactions (connecting), and community building. Of these four indicators, content creation is the most dominant factor in attracting consumer interest and strengthening brand image, because attractive product visuals and consistent uploads have been proven to increase interaction and encourage purchasing decisions. In addition, the digital marketing strategy is also strengthened by elements of the marketing mix (7P) which include product, price, place, promotion, people, process, and physical evidence. Thus, this study confirms that optimal use of Instagram can increase visibility, customer engagement, and sales of MSMEs.
Analisis Faktor yang Mempengaruhi Kepatuhan Membayar Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) di Kabupaten Sragen
This study to analyze factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sragen Regency. Tax compliance is a crucial issue in state revenue, and understanding the factors that influence it is crucial for designing effective tax policies. The independent variables studied are taxpayer awareness, tax socialization, and the tax system, with PBB-P2 taxpayer compliance as the dependent variable. Data were collected from taxpayers in Sragen Regency and analyzed using multiple linear regression methods. The results of the regression test indicate that not all hypothesized factors have a significant influence on tax compliance. Partially, the variables of taxpayer awareness and the tax system were shown to have a positive and significant influence on compliance with PBB-P2 payments. This indicates that the higher the taxpayer awareness and the better the tax system implemented, the higher the level of taxpayer compliance. Conversely, the variable of tax socialization was found to have no significant effect on taxpayer compliance. This finding suggests that the existing socialization program may not be effective or needs to be re-evaluated to achieve a more tangible impact. Based on these findings, this study recommends that the local government and tax authorities in Sragen Regency focus more on increasing taxpayer awareness and continuously improving the tax system. Although the socialization program was not statistically significant, it is recommended to review the socialization strategy to make it more targeted and relevant to taxpayer needs. This is expected to improve taxpayer compliance with PBB-P2, which will ultimately have a positive impact on regional revenue.
Kepatuhan Pajak; Pajak Bumi dan Bangunan (PBB-P2); Kesadaran Wajib Pajak; Sosialisasi Perpajakan; Sistem Perpajakan
Strategi Pemasaran Honor Of Kings dalam Meningkatkan Loyalitas Pengguna Global
This study aims to analyze the marketing strategies implemented by Honor of Kings to increase user loyalty in the global market. The method used a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation studies. The results show that Honor of Kings' marketing strategy involves a combination of digital marketing, collaboration with local influencers, cultural adaptation, and strengthening the gaming community. Adapting content to local cultural preferences is key to creating emotional closeness with users. Furthermore, regular content updates and two-way interaction with players through the community strengthen user loyalty. These findings suggest that a marketing strategy oriented towards local values ​​and culture can increase player engagement and retention in a competitive global market.
Pengaruh Kepemimpinan Transformasional dan Stres Kerja Terhadap Produktivitas Karyawan Dengan Employee Engagement Sebagai Variabel Mediasi Di PT. Tigamas Mitra Selaras Gresik
This study examines the influence of transformational leadership and work stress on employee productivity, with employee engagement as a mediating variable, at PT. Tigamas Mitra Selaras Gresik. The research adopts a quantitative explanatory design. All employees (N = 35) were included as respondents using a census technique. Data were collected using a Likert-scale questionnaire and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) in SmartPLS. The results indicate that work stress has a significant negative effect on employee productivity, meaning that higher stress levels reduce productivity. Work stress also has a significant negative effect on employee engagement. Employee engagement, in turn, has a significant positive effect on employee productivity. Transformational leadership does not have a significant direct effect on employee productivity, but it has a significant positive effect on employee engagement. This suggests that transformational leadership primarily operates by increasing employees’ psychological attachment to their work rather than by directly increasing output. The mediation test shows that employee engagement significantly mediates the effect of work stress on productivity, but does not significantly mediate the effect of transformational leadership on productivity. Overall, the model explains a substantial proportion of the variance in both employee engagement and productivity. These findings imply that in a high-pressure operational environment, productivity is highly sensitive to work stress and can be sustained through the maintenance of employee engageme
Transformational Leadership, Job stress, Employee engagement, employee productivity
Pengaruh Transformasi Digital terhadap Kualitas Hasil Audit dengan Kompetensi Auditor sebagai Variabel Moderasi pada KAP Yogyakarta
Digital transformation brings significant changes in data processing, including the audit process carried out by auditors in producing quality audit reports. This study shows that auditors are required to be able to adapt to these changes, both in terms of skills and knowledge, in order to implement digital-based audit data processing programs. The data used this study were obtained through the distribution of questionnaires to Public Accounting Firms (KAP) in Yogyakarta. The research method applied was quantitative. The population of this study consisted of all auditore in 17 KAPs in Yogyakarta listed in the IAPI Directory in 2025, and the sample used was 67 respondents. The results indicate that digital transformation has a significant positive effect on audit quality, while auditor competence does not moderate the effect of digital transformation on audit quality
Digital Transformastion; Audit Quality; Auditor Competence;
Pengaruh Kepribadian, Keberanian Mengambil Risiko, Ekspektasi Pendapatan Terhadap Minat Berwirausaha Mahasiswa Universitas Slamet Riyadi Surakarta
This research aims to analyze the significance of the influence of personality, courage to take risks, income expectations on students' interest in entrepreneurship at Slamet Riyadi University, Surakarta. The types of data used in this research are quantitative. The data sources used are primary and secondary data. The sample in this research was 100 students at Slamet Riyadi University, Surakarta. The method used in sampling was proportional random sampling. Data collection techniques in this research used questionnaires. Test the research instrument using validity and reliability tests. The classical assumption test uses tests: multicollinearity, autocorrelation, heteroscedasticity and normality. Data analysis techniques use multiple linear regression tests, t tests, F tests, and R2. The results of the validity and reliability tests show that all statements regarding personality, courage to take risks, income expectations and interest in entrepreneurship are declared valid because the p-value is < 0.05 and reliable because Cronbach's alpha is > 0.60. The results of the classical assumption test show that all variables have passed the multicollinearity, heteroscedasticity, autocorrelation and normality tests with normal distribution. The results of the regression analysis obtained the equation Y = .612 + 0.221 X1 + 0.326 X2 + 0.556 X3 + e. The results of the t test show that personality (X₁), courage to take risks (X₂), and income expectations (X₃) have a significant effect on students' interest in entrepreneurship at Slamet Riyadi University, Surakarta. The results of the F test showed that the regression model used in this research was correct. The R² test results show that the contribution of the independent variable to the dependent variable is 45.5%, the remaining 54.5% is influenced by other factors outside the variables studied.
Personality; courage to take risks; income expectations; interest in entrepreneurship
Analisis Keuntungan Dan resiko Investasi Cryptocurrency Untuk Pemula
This study aims to analyze cryptocurrency investments and the risks faced by beginner investors who own digital assets such as Bitcoin, Solana, XRP, and other coins that have been increasing in value over the past few years, especially among the general public and retail investors. Not only retail investors, but governments also now hold digital assets, as has already happened. However, the unstable price and lack of global legal oversight make investing in cryptocurrency highly risky, especially for those with less knowledge and experience. The methods used in this study include literature review, descriptive analysis of historical price data for cryptocurrency, case studies, and interviews with several beginner investors. The findings show that cryptocurrency can generate large profits in a short time, but the risk of losing capital is also very high. Therefore, having a good understanding of blockchain technology, risk management, and investment psychology before starting to invest is important. This study is hoped to serve as a reference for beginner investors when considering decisions to invest in cryptocurrency.
Pengaruh Kualitas Pelayanan dan Harga Terhadap Kepuasan Konsumen Pada Coffee Shop Pekanbaru
This study obtained with the goal to determine the impact of service quality and also price on customer satisfaction at Recaffee Platinum. The method used in this study is quantitative analysis. The size of the sample for this study was 99 respondents, selected using accidental sampling and a questionnaire as the data collection instrument, which was statistically tested with the support by SPSS 30. The data analysis revealed that service quality (X1) significantly influences customer satisfaction (Y), price (X2) significantly influences customer satisfaction (Y), and service quality (X1) and price (X2) simultaneously significantly influence customer satisfaction (Y) at Recaffee Platinum.
Coffee Shop; Customer Satisfaction; Price; Pekanbaru; Service Quality;
Analisis Penerapan Social Media Marketing Di Lafera Space Pekanbaru
This research aims to obtain information and a concrete overview of how the social media marketing strategy is implemented at Lafera Space Pekanbaru. The research method used is descriptive qualitative, which explains descriptively how social media marketing is carried out by Lafera Space. Data collection techniques in this study include interviews with seven informants, documentation studies, literature reviews, and source triangulation. The results of this research show that the coffee shop has successfully implemented the dimensions of content, communication, and collaboration. However, in the connection dimension consumers still experience several challenges that need to be addressed and improved by Lafera Space Pekanbaru.
Marketing Strategy; Social Media Marketing;
Pengaruh Messenger, Message, dan Environtment dalam Affiliate Marketing terhadap Impulse Buying pada Produk Fashion And Beauty di Platform Tiktok (Studi Kasus pada Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau)
The purpose of this study is to determine the influence of dimensions affiliate marketing (messenger, message, And environment) to behaviorimpulse buyingstudents on the productfashion and beauty Of platformTikTok. The research method used was a quantitative explanatory method, with data collection techniques in the form of a questionnaire answered by 96 respondents. Respondents were determined using the techniquepurposive samplingThis study uses analysis such as validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t test, F test and coefficient of determination test (R2).2). Based on the analysis that has been carried out, the results obtained are thatmessenger, message, And environmenthas a positive and significant effect on impulse buying students on the productfashion and beauty Of platformTikTok partially and simultaneously.
Affiliate Marketing; Messenger Message; Environment; Impulse Buying;
Pengaruh Motivasi Karir, Motivasi Pemahaman dan Faktor Lingkungan Keluarga Terhadap Minat Menjadi Profesi Akuntan (Chartered Accountant)
Agustin, anisa maya putri dwi. (2023). Pengaruh Motivasi dan Tingkat Pemahaman Terhadap Minat Mahasiswa Akuntansi Mengambil sertifikasi Chartered Accountant (CA). Universitas slamet riyadi. Ekasari, P. C. A., & Dewi, L. G. K. (2022). Motivasi, Tingkat Pemahaman, Persepsi Biaya dan Minat Mahasiswa Memperoleh Sertifikasi Chartered Accountant. E-Jurnal Akuntansi, 32(7), 1785. IAI. (2024). Benefit menjadi CA. IAI. https://web.iaiglobal.or.id/Sertifikasi- IAI/Benefit Menjadi CA#gsc.tab=0 Kawuri, S., & Sukristanta. (2023). Pengaruh Motivasi Diri, Lingkungan Keluarga, Pertimbangan Pasar Kerja Dan Penghargaan Finansial Terhadap Minat Menjadi Akuntan Profesional (Studi Empiris Pada Mahasiswa Program Studi Akuntansi Universitas AKI Di Semarang). 1(2), 229–246. Permatasari, B. A., Primasari, D., & Pratiwi, U. (2022). Faktor Pertimbangan Pasar Kerja, Kemampuan Finansial, Dan Lingkungan Keluarga Terhadap Minat Untuk Mengikuti Ujian Certified Public Accountant (Cpa). Soedirman Economics Education Journal, 04(Volume 4 No. 1), 29–38. https://doi.org/10.32424/seej.v4i1.5524 Prayitno, J. A. (2021). Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Memperoleh Sertifikasi Profesional Akuntansi di Indonesia (Chartered Accountant) (Studi Kasus Mahasiswa Akuntansi Semester Akhir pada Universitas dengan Prodi Akuntansi Berakreditasi A dan B yang be. COMPETITIVE Jurnal Akuntansi Dan Keuangan, 5(2), 91. https://doi.org/10.31000/competitive.v5i2.4248 Salsabila, A., Sya’ban, M., & Maharani, R. (2022). Pengaruh Motivasi, Pemahaman, Sikap, Norma Subjektif, Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengikuti Sertifikasi Akuntan Profesional Chartered Accountant (CA). Sustainable, 2(1), 128. https://doi.org/10.30651/stb.v2i1.13442 Sari, D. R., Anggraini, L. D., & Pebriani, R. A. (2023). Pengaruh Motivasi Karier, Persepsi Biaya Dan Tingkat Pemahaman Mahasiswa Terhadap Minat Mahasiswa Akuntansi Mengikuti Ppak Dan Sertifikasi Chartered Accountant (Ca) (Studi Pada Mahasiswa Akuntansi Uigm Angkatan 2019 Dan 2020). Jurnal Akuntansi Dan Keuangan Kontemporer (JAKK), 6(1). https://doi.org/10.30596/jakk.v6i1.14577 Setyawan, S., & Iswanaji, C. (2019). Pengaruh Motivasi Akuntan Terhadap Minat untuk Memperoleh Gelar Chartered Accountant (CA) di Wilayah Yogjakarta. Jurnal Riset Akuntansi Dan Keuangan, 7(2), 327–342. https://doi.org/10.17509/jrak.v7i2.16855 Suyono, N. A., Rahayu, E., & Fitriyani, F. Y. (2024). Pengaruh Motivasi Kualitas, Motivasi Sosial, Pertimbangan Pasar Kerja dan Lingkungan Keluarga terhadap Minat Mahasiswa Akuntansi untuk mengikuti Pendidikan Profesi Akuntansi (PPAK). 4, 74–87. Yasmin, G. W. (2021). Pengaruh Motivasi Kualitas, Motivasi Karir, Sikap dan Persepsi pada Profesi Akuntan, Terhadap Minat Mahasiswa Akuntansi Memperoleh Gelar Chartered Accountant (CA) (Studi Pada mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakar. In Pharmacognosy Magazine (Vol. 75, Issue 17).
Career Motivation; Interestin Becoming a Chartered Accountan; Family Environmental Factors; Understanding Motivation;
Pengaruh Green Marketing dan Brand Image Terhadap Loyalitas Pelanggan pada Starbucks Coffee Living World Pekanbaru
This study aims to analyze the Influence of Green Marketing and Brand Image on Customer Loyalty at Starbucks Coffee Living World Pekanbaru. The background of this study focuses on increasing competition in the coffee industry, consumer awareness of environmental issues, and the importance of brand image in retaining customers. This study uses a quantitative approach with a questionnaire method to 100 respondents through a purposive sampling technique. Data analysis was carried out using multiple linear regression. The results of the study indicate that Green Marketing (X1) has a positive and significant effect on Customer Loyalty (Y), Brand Image (X2) has a positive and significant effect on Customer Loyalty (Y), and Green Marketing (X1) and Brand Image (X2) have a positive and significant effect on Customer Loyalty (Y) at Starbucks Coffee Living World Pekanbaru. These findings confirm that consistent implementation of green marketing strategies and strengthening brand image are important factors in building customer loyalty amidst the competition in the coffee business.
Green Marketing; Brand Image; Customer Loyalty;
The Influence of Financial Compensation, Job Satisfaction, and Work-Life Balance on the Loyalty of Generation Z Employees
This study aims to examine the influence of financial compensation, job satisfaction, and work-life balance on the loyalty of Generation Z employees. The background of this study is based on the increasing level of job mobility among Generation Z, which creates its own challenges for companies in retaining young workers with high potential. This study employs a quantitative approach using a survey method involving 80 respondents from Generation Z working in the manufacturing sector. Data analysis was conducted using SPSS version 22, incorporating several testing stages, including validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The analysis conducted in this study revealed that the three independent variables financial compensation, job satisfaction, and work-life balance significantly influence employee loyalty, both partially and simultaneously. These findings confirm that efforts to create an optimal balance between professional and personal life play a strategic role in significantly contributing to increased employee loyalty in the workplace. This study implies that companies need to pay more attention to work-life balance in their human resource management strategies to encourage employee retention and commitment.
Pengaruh Budaya Organisasi, Kepuasan Kerja, dan Kompensasi Finansial terhadap Kinerja Karyawan PT KAI
This study aims to analyze the influence of organizational culture, job satisfaction, and financial compensation on the performance of employees at PT Kereta Api Indonesia (Persero) Daop 3 Cirebon. This study uses a quantitative approach with a survey method. A sample of 111 employees was randomly selected from a total population of 153 people using the Slovin formula with a 5% margin of error. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple regression with SPSS version 26. The results show that organizational culture and job satisfaction have a significant effect on employee performance. A strong organizational culture and high job satisfaction can create a conducive work environment, increasing motivation, loyalty, and productivity. Conversely, financial compensation did not have a significant effect and even showed a negative relationship with performance. This indicates a mismatch between the compensation expected by employees and the reality they receive, which has the potential to reduce work enthusiasm. These findings confirm that improving employee performance at PT KAI is more effectively achieved by strengthening organizational culture and increasing job satisfaction than by relying solely on financial compensation. The practical implication of this research is that PT KAI management needs to emphasize the development of a positive work culture and strategies to increase employee satisfaction so that organizational performance can continue to grow sustainably.
organizational culture; job satisfaction; financial compensation; employee performance;
Pengaruh Partisipasi Penyusunan Anggaran dan Motivasi Kerja Terhadap Kinerja Manajerial dengan Gaya Kepemimpinan sebagai Variabel Moderating
The Karanganyar Regency Government functions as an autonomous region comprising various work units, including offices, agencies, and departments. This study aims to examine the influence of budget participation and work motivation on managerial performance, and to analyze the moderating role of leadership style within this relationship in the Regional Government Work Units (SKPD) of Karanganyar Regency. This research employed a quantitative approach, utilizing primary data as its main source. The study population consisted of all 8,019 employees across the SKPD in Karanganyar Regency. A purposive sampling technique was used to select 100 employee respondents. The findings indicate that Budget Participation has a positive but not statistically significant effect on managerial performance. Conversely, the Work Motivation variable demonstrates a positive and statistically significant influence on the managerial performance of SKPD in Karanganyar Regency. Furthermore, Leadership Style was found to moderate the effects of both Budget Participation and Work Motivation on Managerial Performance. This suggests that an improved leadership style can enhance the effectiveness of budget participation and work motivation in boosting managerial performance within the SKPD of Karanganyar Regency
Budget participation Work motivation Managerial performance Leadership style