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
Peran Akuntansi Perilaku Dalam Meningkatkan Efektivitas Pengambilan Keputusan Keuangan
The increasingly dynamic business environment requires financial decision-making processes that are not only based on accounting information but also consider the behavioral aspects of individuals involved in such processes. Behavioral accounting has emerged as a field of study that examines the relationship between accounting systems and human behavior within organizations. The present study investigates the contribution of behavioral accounting to more effectiveness financial decision-making. This study adopted a literature riview approach by reviewing relevant journal articles, books, and previous studies on behavioral accounting and financial decision making. The analysis was conducted through the identification, evaluation, and synthesis of various research findings to obtain a comprehensive understanding of how behavioral factors influence the quality of financial decisions. The results indicate that factors such as perception, motivation, experience, cognitive bias, organizational culture, and the level of understanding of accounting information significantly affect the effectiveness of financial decision-making. The application of behavioral accounting principles can assist organizations in understanding decision-makers’ behavior, thereby reducing judgment errors and improving decision quality. This study concludes that behavioral accounting plays a strategic role in supporting more rational, objective, and effective financial decision-making processes. Therefore, organizations should integrate behavioral aspects into accounting systems and managerial practices to enhance decision-making performance.
Accounting Information; Behavioral Accounting; Cognitive Bias; Financial Decision-Making; Organizational Behavior
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The Effect of AI Identity Threat on Psychological Distress, Mediated by Cognitive Job Insecurity, Among Freelance Graphic Designers in Bandung
The rapid development of generative artificial intelligence (AI) has posed an identity threat to creative workers, including freelance graphic designers who lack the structural protections inherent in formal employment. This study aims to analyze the effect of AI Identity Threat on Psychological Distress, with Cognitive Job Insecurity as a mediating variable, among freelance graphic designers in Bandung. Utilizing an explanatory quantitative approach with a cross-sectional design, data were collected via an online questionnaire from 145 respondents selected through a purposive sampling technique. The data were subsequently analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) via SmartPLS 4. The results indicate that AI Identity Threat has a positive and significant effect on Cognitive Job Insecurity ($\beta$ = 0.636; $p$ < 0.05). Furthermore, Cognitive Job Insecurity has a positive and significant effect on Psychological Distress ($\beta$ = 0.496; $p$ < 0.05), and AI Identity Threat exerts a direct positive and significant effect on Psychological Distress ($\beta$ = 0.204; $p$ < 0.05). The mediation analysis reveals that Cognitive Job Insecurity partially mediates the effect of AI Identity Threat on Psychological Distress ($\beta$ = 0.316; $p$ < 0.05). These findings confirm that the psychological impact of AI-driven identity threats on creative freelancers is predominantly channeled through cognitive evaluations of job sustainability, aligning with the perspective of Social Identity Theory.
AI Identity Threat, Cognitive Job Insecurity, Psychological Distress, Freelancer Graphic Desainer, SEM-PLS
The Effect of Budget Planning, Budget Execution, and Procurement on Infrastructure Capital Expenditure Absorption in Buleleng Regency
Low budget absorption in local governments continuously distorts the quality of public services and the regional development blueprint. Grounded in agency theory, this study aims to examine and analyze the effects of budget planning, budget execution, and procurement of goods and services on the absorption of the infrastructure capital expenditure budget in Buleleng Regency. An associative quantitative approach was applied by collecting primary data through Likert-scale questionnaires distributed to respondents across four strategic Local Government Agencies (OPDs), namely PUPRPERKIM, Dishub, Bappeda, and BKAD, selected via purposive sampling. Data analysis was performed using multiple linear regression assisted by SPSS software. The empirical findings demonstrate that budget planning has no significant effect on budget absorption due to high physical complexity and field uncertainties, which degrade the function of planning documents into mere administrative formalities. Conversely, budget execution and procurement of goods and services exert a positive and significant effect, with the procurement of goods and services acting as the most dominant predictor of budget absorption. These results imply that agent accountability cannot be secured solely through ex-ante control instruments; rather, it is determined by the agent's operational capacity to reduce agency costs during the execution phase. Practically, the Government of Buleleng Regency is urged to implement early tender strategies and simplify the bureaucracy for milestone payment disbursements to minimize administrative bottlenecks and achieve the minimum infrastructure mandatory spending target
Analysis Of The Effect Of Service Quality And Price On Customer Satisfaction At The Astaka Motor Workshop In Sendangmulyo, Semarang
This study examines whether service quality and price influence customer satisfaction at Astaka Motor Workshop in Sendangmulyo, Semarang. The topic is important because workshop customers usually judge a service not only from the technical repair result, but also from the speed of handling, the clarity of communication, the fairness of the cost, and the overall feeling of trust. The study uses a quantitative associative-causal design with 70 respondents selected through purposive sampling. A structured questionnaire was prepared using a five-point Likert scale and analyzed through descriptive statistics, validity and reliability testing, classical assumption testing, multiple regression, a t-test, an F-test, and the coefficient of determination. The results indicate that both service quality and price have a positive and significant effect on customer satisfaction. Service quality shows the stronger influence, which means that customers pay close attention to punctuality, communication, staff behavior, and the consistency of repair results. Price is also significant because customers want charges that feel fair, transparent, and aligned with the benefits received. The combined model explains a large portion of customer satisfaction and suggests that workshop management should improve service consistency, shorten response time, and provide more transparent pricing information. The study contributes a practical service-marketing perspective for motorcycle workshops in competitive urban markets.
Akselerasi Kinerja Bisnis UMKM di Kecamatan Kendal Melalui Pemanfaatan Teknologi Digital Payment
The rapid acceleration of financial technology has shifted the operational paradigm of micro, small, and medium enterprises (MSMEs). This study investigates the impact of digital payment adoption on the business performance of MSMEs in Kendal District. Employing a quantitative approach, data were collected from 100 MSME owners across various sectors, predominantly from the trade, services, and culinary industries. Data analysis was performed using multiple linear regression and partial hypothesis testing (t-test) via SPSS. The findings reveal that digital payment usage exerts a positive and significantly and substantial influence on MSME performance, with a coefficient of determination (R2) reaching 94.5%. Specifically, the integration of digital transactions, led by QRIS (49%), has successfully accelerated sales volume, enhanced transaction speed, and elevated customer satisfaction. Beyond technical efficiency, this study highlights a cultural shift in Kendal’s local economy, where digital tools act as a "leverage" to overcome traditional barriers such as manual bookkeeping and cash-handling risks. However, structural challenges remain, particularly regarding merchant discount rates (MDR) and the lingering dominance of cash among local consumers. These results imply that for MSMEs to remain competitive in a cashless society, stakeholders must prioritize digital literacy and affordable financial infrastructure. This research reinforces the Resource-Based View (RBV) theory, suggesting that digital payment capability is a strategic asset essential for business resilience and sustainable growth in the digital era.
Analisis Manajemen Keuangan Pada Toko Ritel Angkasa Mart di Kota Pekanbaru
This study aims to determine the financial management practices implemented at Angkasa Mart retail stores in Pekanbaru City, including financial planning, recording, reporting, and control. The background of this study is based on the ineffectiveness of financial management implementation and the existence of fraud that causes financial losses. In this study, a qualitative approach was used with data collection techniques through interviews, observation, and documentation. The research findings indicate that financial planning has been implemented. Financial recording has also been implemented, but there is no integration between the manual system and recording using accounting software, potentially causing errors in data management. Financial reporting is prepared using Excel and accounting software, which has the potential to cause errors in reporting. On the other hand, financial controls have been implemented, but there are still weaknesses in the internal control system, fraud prevention, and financial performance monitoring that create fraud. The results of this study indicate that financial management practices at Angkasa Mart are not optimal, especially in system integration, financial report preparation, and improvements in financial controls to improve financial management practices
Financial Management; Financial Reporting; Financial Recordkeeping; Financial Control; Financial Planning
Analisis Pengaruh Rasio Pajak Tangguhan, Keahlian Pajak, dan Remunerasi Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2021-2023
This study aims to analyze the effect of the deferred tax ratio, tax expertise, and remuneration on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The data used is secondary data obtained from annual financial reports, with a sample of 30 observations selected using a purposive sampling method. The analysis method used was multiple linear regression with IBM SPSS Statistics version 29, preceded by descriptive statistical tests and classical assumption tests. The results indicate that the deferred tax ratio has a partial negative and significant effect on tax avoidance, with a coefficient of -1.880 and a significance value <0.001. Meanwhile, tax expertise has a coefficient of 0.005 with a significance value of 0.729, and remuneration has a coefficient of -0.092 with a significance value of 0.721, indicating that neither has a significant effect on tax avoidance. Simultaneously, all three variables significantly influence tax avoidance, with a significance value of <0.001 and an adjusted R-square of 0.939, indicating the model's high ability to explain the dependent variable. These results indicate that the deferred tax ratio is an important factor in reflecting a company's level of tax avoidance.
First keyword Second keyword Third keyword Fourth keyword Fifth keyword
Etika Komunikasi Digital dalam Public Relations dan Tantangan Profesional di Era Digital
The rapid development of digital technology has significantly transformed the practice of public relations, particularly in the way organizations communicate with the public through digital platforms. However, the ease of information dissemination also raises ethical issues such as misinformation, privacy violations, and the spread of harmful content. This study aims to analyze digital communication ethics in public relations and identify professional challenges in the digital era. This research uses a qualitative approach with a literature study method by reviewing relevant scientific sources, including accredited national journals, international journals, and academic publications. The findings indicate that ethical principles such as transparency, accuracy, and responsibility are essential in maintaining organizational credibility and public trust. In addition, public relations professionals face challenges such as the speed of information flow, crisis communication risks, and increasing public demands for transparency. The study also reveals that there is a strong relationship between ethical communication practices and professional challenges, requiring both individual competence and organizational support. Therefore, the implementation of digital communication ethics is crucial in ensuring sustainable relationships between organizations and the public in the digital era
Public Relation Ethics; Digital Communication Ethics; Public Relations; Digital Era; Professional Challenges; Media Social
The Influence of Live Streaming and Electronic Word of Mouth (EWOM) on the Purchase Decisions of Aerostreet Shoes on Shopee Among Generation Z in Semarang City
This research aims to analyze the impact of electronic word-of-mouth (e-WOM) and live streaming on Generation Z’s purchase decisions of Generation Z in Semarang when it comes to Aerostreet shoes on Shopee. Generation Z (those living in Semarang and) who have purchased at least two or more pairs of Aerostreet sneakers through Shopee are the primary subjects of this quantitative study. By combining Cochran's approach with deliberate selection, 119 respondents from Generation Z in Semarang were selected. We looked at primary data from Likert scale surveys and secondary data from literature research, and we tested their validity, reliability, and classical assumptions. The analysis was conducted using SPSS multiple regression analysis, coefficient t-tests, simultaneous F-tests, and coefficient of determination. According to the t-test partial results, e-WOM (X2) is also statistically significant (t-value 6.439, sig. 0.000 < 0.05), and live streaming (X1) substantially influences purchase decisions (Y) in a favorable way (t-value 4.781, sig. 0.000 < 0.05). A simultaneous test with a significance level of 72.4 (p 0.000 < 0.05) confirms the combined influence of both variables. The R-squared statistic of 58% accounts for the variance in purchase choices, while other factors account for the remaining 42%.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Inflasi terhadap Profitabilitas pada Perusahaan Farmasi dan Kesehatan Terdaftar di BEI Periode 2019-2023
This study analyzes the effect of firm size, sales growth, and inflation on profitability as proxied by Return on Assets (ROA) in pharmaceutical and healthcare sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employs a quantitative approach with descriptive and causal designs. The sample was determined using a purposive sampling technique based on predefined criteria, and the data were analyzed using multiple linear regression with the assistance of SPSS software. The results show that firm size has a negative and significant effect on ROA, sales growth has a positive but not significant effect on ROA, and inflation has a negative and significant effect on ROA. Simultaneously, the three independent variables have a significant effect on ROA. The Adjusted R Square value of 0.912 indicates that 91.2% of the variation in ROA can be explained by the model, while the remaining 8.8% is influenced by other variables outside the study. These findings confirm that profitability is affected by a combination of internal and external factors; therefore, improvements in operational efficiency and adaptive strategies to economic conditions are required to maintain financial performance stability
Firm Size; Sales Growth; Inflation; Profitability; Return on Assets
Pengaruh Kebijakan Dividen, Likuiditas dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Farmasi dan Riset Kesehatan Terdaftar di BEI Periode 2018-2024
This study aims to analyze the effects of dividend policy, liquidity, and profitability on firm value in pharmaceutical and health research companies listed on the Indonesia Stock Exchange. Firm value is proxied using Price to Book Value (PBV), while the independent variables include Dividend Payout Ratio (DPR), Current Ratio (CR), and Return on Assets (ROA). The study population comprises all companies in the sector, with a sample size of 56 observations selected using purposive sampling. The analysis method used was multiple linear regression with the aid of SPSS software. The results indicate that, individually, DPR and CR do not have a significant effect on PBV. Conversely, ROA has a positive and statistically significant effect on firm value, suggesting that profitability is a primary consideration for investors in assessing firm value. Furthermore, the results of the simultaneous test (F-test) indicate that DPR, CR, and ROA collectively have a significant effect on PBV, with a coefficient of determination (R²) of 35.4%. These findings support signaling theory, which asserts that strong profitability performance can send positive signals to the market in determining firm value. The results of this study imply that company management should prioritize improving profitability performance as a key strategy for enhancing firm value, for example through operational efficiency, asset optimization, and product innovation. Dividend policies and liquidity management should still be maintained at optimal levels. For investors, these findings provide a basis for investment decision-making by placing greater emphasis on profitability indicators, particularly ROA, as the primary signal in assessing corporate value
Price to Book Value; Dividend Payout Ratio; Current Ratio; Return on Asset; Firm Value
The Influence Of Influencer Marketing And Brand Image On Purchasing Decisions For Scarlett Products Among Gen Z
This study aims to examine the influence of influencer marketing and brand image on the purchasing decisions of Scarlett products among Generation Z consumers. The research employed a quantitative method using a survey approach involving 85 respondents selected through purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using SPSS, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings reveal that both influencer marketing and brand image have a positive and significant effect on purchasing decisions, both partially and simultaneously. The coefficient of determination (R²) value of 0.889 indicates that these variables explain 88.9% of the variation in purchasing decisions, while the remaining 11.1% is influenced by other factors outside the scope of this study. Therefore, influencer marketing and brand image are considered important factors in enhancing consumer purchasing decisions for Scarlett products.
Influencer Marketing; Brand Image; Purchasing Decision; Product Scarlett; Generation Z
Pengaruh Store Atmosphere dan Service Quality terhadap Keputusan Pembelian Ulang dengan Kepuasan Konsumen sebagai Variabel Intervening Pada Pelanggan KaldiCoffee Shop Pekanbaru
Coffee Shops in Indonesia are experiencing very rapid growth, making it one of the most dynamic and competitive Food & Beverage business sectors. This study was conducted on Kaldi Coffee Shop Pekanbaru customers with the aim of determining the effect of Storeosphere and Service Quality on Repurchase Decisions with Consumer Satisfaction as an intervening variable. The research sample consisted of 99 respondents of Kaldi Coffee Shop Pekanbaru customers selected using purposive sampling techniques with certain criteria. Data were obtained through questionnaires and then analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software. The test results show that Store Atmosphere has a positive and significant effect on Consumer Satisfaction, and a significant effect on Repurchase Decisions. Service Quality is also proven to have a positive and significant effect on Consumer Satisfaction, and a significant effect on Repurchase Decisions. Consumer Satisfaction is proven to have a significant effect on Repurchase Decisions. Indirectly, Store Atmosphere has a significant effect on Repurchase Decisions through Consumer Satisfaction, and Service Quality has a significant effect on Repurchase Decisions through Consumer Satisfaction. This shows that customer experience supported by an aesthetic cafe atmosphere and excellent service is able to build consumer satisfaction, which then becomes the main driver of repeat purchase loyalty at Kaldi Coffee Shop Pekanbaru
Store Atmosphere; Servie Quality; Customer Satisfaction; Repurchase Decision
Strategi Periklanan Branding dan Kualitas Pelayanan Dalam Meningkatkan Keunggulan Kompetitif PKBM Tunas Mekar Semarang
The non-formal education sector, particularly Community Learning Centers (PKBM), faces intensifying competition in maintaining market relevance within the alternative education landscape. This study aims to investigate the influence of Advertising Strategy, Branding, and Service Quality on the Competitive Advantage of PKBM Tunas Mekar Semarang. Adopting a quantitative research design, primary data were collected through Likert-scale questionnaires distributed to the target population. The study utilized a census (saturated) sampling technique, encompassing all 100 active students currently enrolled at PKBM Tunas Mekar Semarang. Data analysis was performed using multiple linear regression analysis via SPSS version 22. The findings demonstrate that Advertising Strategy, Branding, and Service Quality simultaneously exert a significant impact on Competitive Advantage (F-test sig. 0.000 < 0.05). Furthermore, partial analysis (t-test) reveals that all three variables have a positive and significant effect: Advertising Strategy (sig. 0.012), Branding (sig. 0.000), and Service Quality (sig. 0.000). The Adjusted R Square value indicates that these factors account for 70.2% of the variance in the institution’s competitive advantage. These results underscore the critical importance of integrating robust marketing strategies with high service standards to strengthen the strategic positioning of non-formal educational institutions in the digital era
Advertising Strategy; Branding; Service Quality; Competitive Advantage
Analisis Strategi Pemasaran Digital dan Costumer Experience Terhadap Minat Beli Konsumen Pada wijaya engineering & Construction
CV. Wijaya Engineering & Construction is a company that focuses in the field of implementation and is also registered in Aksindo Association, CV. Wijaya Engineering & Construction is famous as, The implementation handled by CV. Wijaya Engineering & Construction is Construction Services, Concrete Works, Construction Services, Steel Works and Installation including Welding and Construction Services, Other Special Construction Works, Landscape or Gardening Works. This company was established on May 1, 2012, located in Rokan Hulu Regency, Pasir Pangaraian Riau, Various types of products and services in the Construction sector are marketed by CV. Wijaya Engineering & Construction In the process of marketing its products and services, this company carries out promotions by utilizing technological advances through digital media, either through websites or by joining the Indonesian Construction Contractor Association. The purpose of this study is to determine the Digital Marketing and Customer Experience strategies for Consumer Purchase Interest at CV. Wijaya Engineering & Construction. This research is a field research with a qualitative research type. Data collection techniques using interviews, and direct in-depth observations with customers. The results of the study are expected to provide practical recommendations to grow the interest of potential consumers, desire to strengthen the desire of potential consumers, and Customer Experience to increase customer loyalty by retargeting potential customers whose data has been entered due to paid advertising.
digital marketing strategy; customer experience; consumer purchasing interest
Faktor Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Kota Pekanbaru
This study aims to analyze the influence of leadership style, compliance with laws and regulations, human resource quality, performance-based budgeting, and performance evaluation on the performance accountability of government agencies. This study uses a quantitative approach with a survey method by distributing questionnaires to 96 respondents who are employees of Regional Work Units (SKPD). The data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that leadership style and performance evaluation do not affect the performance accountability of government agencies. Meanwhile, compliance with laws and regulations, human resource quality, and performance-based budgeting have a positive and significant effect on the performance accountability of government agencies. These findings indicate that increased performance accountability is more influenced by compliance with regulations, apparatus competence, and the implementation of a performance-based budgeting system compared to leadership and performance evaluation factors. This study is expected to contribute to government agencies in improving the quality of performance management and public accountability
Leadership Style; Regulatory Compliance; Human Resource Quality; Performance-Based Budgeting; Performance Evaluation; Performance Accountability.
Analisis Dinamis Pengaruh Suku Bunga The Fed, Nilai Tukar Dollar AS dan Harga Minyak terhadap Harga Emas di Indonesia
This study aims to investigate the short- and long-term effects on Indonesian gold prices of crude oil prices, the US dollar exchange rate, and the interest rate established by the Federal Reserve (The Fed). This study uses the US dollar exchange rate, the Federal Reserve's (The Fed) interest rate, and the West Texas Intermediate (WTI) crude oil prices as independent variables. The dependent variable is the price of gold in Indonesia. For this study, monthly time series data gathered between January 2009 and December 2024 served as secondary data. Because it can be used to variables with different levels of stationarity and may estimate both short-term and long-term associations, Autoregressive Distributed Lag (ARDL) was chosen as the analytical approach for this investigation. The study's conclusions demonstrate that Indonesia's gold price is influenced over time by the Federal Reserve interest rate. Meanwhile, the Federal Reserve interest rate, oil prices, and the US dollar exchange rate have little short-term effects on Indonesian gold prices
Gold Price; Federal Reserve Interest Rate; US Dollar Exchange Rate; WTI Crude Oil Price; ARDL
Analisis Studi Kelayakan Bisnis pada Fotocopy NULIS STORE.ID
This study aims to analyze the feasibility of a photocopy, printing, and office stationery (ATK) business using a comprehensive business feasibility approach. The research employs a descriptive method with data collected through field observations, interviews, and documentation, covering several aspects including market and marketing, human resources, operations, finance, legal, and environmental factors. The object of this study is an integrated service business that caters to students, employees, and the general public. The results indicate that demand for photocopying and printing services remains relatively stable due to ongoing educational and administrative needs. From a marketing perspective, the business benefits from a broad market segment and a strategic location near educational institutions and residential areas. Operationally, it is supported by adequate human resources and technology that enhances service quality. Financial analysis shows stable revenue with a fast payback period of approximately two months, indicating high profitability. However, challenges such as increasing competition, rising raw material costs, and digitalization trends remain. Overall, the business is considered feasible and has strong potential for further development, provided that improvements are made in service quality, operational efficiency, and digital marketing strategies to maintain long-term competitiveness
Ease of Access and Perception of Security in the Decision to Use Wondr by BNI: The Role of Digital Accounting
This study aims to examine the effect of accessibility and perceived security on the decision to use the Wondr by BNI mobile banking service and to analyze the moderating role of digital accounting. A quantitative approach was employed using purposive sampling involving 112 respondents who were BNI customers using the Wondr by BNI application. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with SmartPLS software. The results indicate that accessibility has a positive and significant effect on the decision to use mobile banking, with a path coefficient of 0.991, T-Statistic of 173.609, and P-Value of 0.000. In contrast, perceived security does not significantly influence the usage decision (T-Statistic 0.384; P-Value 0.701). Digital accounting also shows no significant effect on usage decisions (T-Statistic 0.066; P-Value 0.947) and fails to moderate the relationship between accessibility, perceived security, and the decision to use mobile banking services. The R-Square value of 0.982 indicates that the model has very strong explanatory power. These findings highlight that accessibility is the most influential factor affecting customers’ decisions to use the Wondr by BNI mobile banking service.
Ease of access, perception of security, digital accounting, usage decisions, mobile banking
Perancangan Ulang Visual Brand identity Kedai Kue 99
This study is motivated by the inconsistency of the visual identity of Kedai Kue 99, which has resulted in an underdeveloped brand image. This issue is commonly found among Micro, Small, and Medium Enterprises (MSMEs), particularly in building differentiation and effective visual communication. The purpose of this study is to redesign the visual brand identity of Kedai Kue 99 to be more consistent, representative, and capable of strengthening its market position. The research employs a qualitative approach with a case study method and refers to the brand identity design model by Wheeler (2013), which includes the stages of conducting research, clarifying strategy, designing identity, creating touchpoints, and managing assets. The results indicate that the redesign process produced a visual identity concept with the big idea “Preserving Taste, Reviving the Warmth of Nusantara Stories,” which is reflected in more consistent logo, color, and typography elements. Additionally, a Graphic Standard Manual was developed as a guideline for implementing the visual identity across various communication media. The conclusion of this study shows that the visual identity redesign enhances consistency, strengthens brand image, and supports the competitiveness of Kedai Kue 99 as a culture-based culinary MSME
Visual Brand identity; Brand identity; MSMEs; Rebranding; Graphic Standard Manual
Pengaruh Electronic Word Of Mouth (E-Wom) dan Brand Trust terhadap Purchase Decision Produk Wardahdi Kota Pekanbaru
This study aims to analyze the influence of Electronic Word of Mouth (e-WOM) and brand trust on purchase decisions regarding Wardah products in Pekanbaru. A quantitative research approach was employed. Primary data were collected via a questionnaire distributed to 96 female respondents aged 17 to 35 residing in Pekanbaru, selected using purposive sampling. The results indicate that, partially, the e-WOM variable has a positive and significant effect on purchase decisions, with a calculated t-value of 9.879 > the critical t-value of 1.986 and a significance level of 0.000. Similarly, Brand Trust showed a positive and significant influence with a calculated t-value of 9.899 > critical t-value of 1.986 and a significance level of 0.000. Simultaneously, both variables significantly influenced the purchase decision with a calculated F-value of 80.851 > critical F-value of 3.094. The coefficient of determination (Adjusted R-Square) of 0.627 indicates that e-WOM and brand trust account for 62.7% of the variation in purchase decisions, while the remainder is influenced by other factors outside this research model. These findings confirm that the quality of digital information and brand credibility are crucial factors in driving consumer purchase decisions in the digital era
Electronic Word of Mouth; (e-WOM); Brand Trust; Purchase Decision
Pengaruh Pengetahuan, Sosialisasi, dan Peran Relawan Pajak terhadap Kepatuhan Pelaporan SPT TahunanWajib Pajak Orang Pribadi Karyawanpada KPP Pratama Sukoharjo
This study aims to analyze the influence of knowledge, socialization, and the role of tax volunteers on annual tax return compliance among individual employee taxpayers at the Sukoharjo Pratama Tax Office. The data used includes primary data obtained through questionnaires. The sample within this research comprised 110 participants, calculated using the Slovin formula with a purposive sampling method. To process the data, multiple linear regression processed within the SPSS program. The findings, Evidence form this research indicate that tax knowledge has no significant effect, while tax socialization and the role of tax volunteers significantly influence annual tax return compliance among individual employee taxpayers. This finding indicates that the active involvement of tax authorities through socialization and technical assistance by tax volunteers is a key determinant factor in encouraging tax compliance, considering that theoretical understanding alone is not strong enough to mitigate the procedural obstacles faced by taxpayers in fulfilling their tax obligation.
Tax Knowledge; Tax Socialization; Role of Tax Volunteers; Tax Compliance
Implementasi Aplikasi Inventory Management Berbasis Google Appsheet untuk Pengendalian Persediaan: Studi KasusPada PLN UP3 Surakarta
The rapid development of information technology requires organizations to manage inventory data more efficiently and accurately in order to support operational activities and decision making. PLN UP3 Surakarta still performs manual reconciliation between inventory data in the Systems, Applications, and Products in Data Processing (SAP) system and physical stock in the warehouse. This condition may cause information delays, data inconsistencies, and increased workload for warehouse staff. Therefore, a supporting system is needed to present inventory data in a simpler and more accessible form. This study aims to implement a Google AppSheet-based inventory control application as a supporting system for inventory control at PLN UP3 Surakarta. The research method used is the System Development Life Cycle (SDLC), which consists of planning, requirements analysis, system design, implementation, and testing. The application utilizes Google Spreadsheet as a database to store and manage inventory data, which is then displayed through a simple and mobile-accessible interface. The results indicate that the developed application is able to accelerate data searching, improve the accuracy of reconciliation between SAP data and physical inventory, and support more effective inventory monitoring and control. In addition, the application facilitates warehouse staff in accessing inventory information anytime and anywhere. Therefore, the implementation of a Google AppSheet-based inventory control application can improve the efficiency and effectiveness of inventory management
Inventory Management; Google AppSheet; SDLC; Inventory control; Information system
The Effect Of Organizational Commitment On Turnover Intention With Job Satisfaction As A Mediation Variable In PT Darma Jaya Valuta Gianyar
Turnover intentionis the tendency or degree to which an employee is likely to leave the company either voluntarily or involuntarily due to the lack of attractiveness of the current job and the availability of other job options. This study aims to determine the effect of organizational commitment on turnover intention with job satisfaction as a mediating variable at PT Darma Jaya Valuta Gianyar. This research was conducted at the head office and branch offices of PT Darma Jaya Valuta Gianyar. The sample in this study was 32 employees of PT Darma Jaya Valuta Gianyar. The sampling technique in this study was saturated sampling, and data collection was carried out through documentation, interviews, and questionnaires. The data analysis technique used in this study was a variance-based structural equation model or component-based structural equation model through the SmartPLS 4.0 program. Based on the results of the analysis, this study shows that organizational commitment has a positive and significant effect on job satisfaction. Organizational commitment has a negative and significant effect on turnover intention. Job satisfaction has a negative and significant effect on turnover intention. Job satisfaction can be a mediating variable in the influence of organizational commitment on turnover intention.
organizational commitment; turnover intention; job satisfaction
Pengaruh Job insecurity dan Kompensasi terhadap Kinerja Karyawan Outsourcing di PT Hanau Panenraya Sejahtera
Tujuan penekitian ini adalah mengkaji pengaruh job insecurity dan kompensasi terhadap kinerja karyawan outsourcing di PT Hanau Panenraya Sejahtera. Karyawan outsourcing sering menghadapi ketidakpastian kerja, keterbatasan jaminan, serta perbedaan perlakuan dibandingkan karyawan tetap, yang berpotensi menurunkan kinerja. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian berjumlah 100 karyawan outsourcing yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner berbasis skala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa job insecurity berpengaruh negatif dan signifikan terhadap kinerja karyawan outsourcing. Semakin tinggi tingkat job insecurity yang dirasakan karyawan, maka semakin rendah kinerja yang dihasilkan. Sebaliknya, kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan outsourcing, yang menunjukkan bahwa kompensasi yang adil dan layak mampu meningkatkan motivasi dan produktivitas kerja. Secara simultan, job insecurity dan kompensasi berpengaruh signifikan terhadap kinerja karyawan outsourcing. Temuan penelitian ini mengindikasikan pentingnya pengelolaan ketenagakerjaan outsourcing secara lebih manusiawi, khususnya melalui pengurangan ketidakpastian kerja dan peningkatan sistem kompensasi. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan kinerja karyawan outsourcing serta menjadi bahan rujukan bagi penelitian selanjutnya.
Job insecurity; Compensation; Employee Performance; Outsourcing
Pengaruh Financial Technology dan Literasi Keuangan terhadap Perilaku Keuangan pada Generasi Z di Kota Semarang
The swift expansion of digital financial services has reshaped how Generation Z manages personal finances. Although financial technology adoption continues to increase, differences in financial literacy may limit its effectiveness in promoting responsible financial behavior. This research analyzes both the individual and combined effects of financial technology usage and financial literacy on the financial behavior of Generation Z in Semarang City, Indonesia. A quantitative survey was conducted involving 397 respondents selected through purposive sampling. Data were analyzed using multiple linear regression to assess the relationships among variables. The results show that both financial technology usage and financial literacy have positive and statistically significant effects on financial behavior, both individually and jointly. Financial literacy exerts a relatively stronger influence, indicating that access to digital financial services alone is insufficient to ensure prudent financial management. The model explains a substantial proportion of the variance in financial behavior. These findings emphasize the importance of integrating financial knowledge with digital financial access to foster responsible and sustainable financial practices among young adults
Financial Technology; Financial Literacy; Financial Behavior; Generation Z; Semarang City
Analisis Strategi Promosi Syariah Melalui Pemanfaatan Media Sosial Instagram Dalam Mengembangkan Usaha
The development of information technology, particularly social media, has brought significant changes to marketing strategies. In sharia-based businesses, the application of Islamic principles serves as the main foundation to ensure that every transaction is not only materially profitable but also halal, honest, and brings blessings. Social media, especially Instagram, has become an effective medium for entrepreneurs to promote products, build customer trust, and expand market reach. Astech Komputer, a computer service and sales business located in Jambi City, serves as a real example of utilizing social media in implementing sharia-based promotional strategies. This study aims to analyze the sharia marketing strategy applied by Astech Komputer through Instagram and to identify the challenges faced in its implementation. The objective is to determine the effectiveness of social media as a promotional tool that aligns with Islamic principles in developing business growth. This research employs a qualitative method with a field research approach. Data were collected through observation, interviews with the business owner, and documentation of promotional activities on Instagram. The results show that the sharia marketing strategy implemented by Astech Komputer through Instagram is effective in increasing customer trust and supporting business growth. The strategy is carried out through two main aspects, namely advertising and sales promotion, both of which are based on Islamic values such as shiddiq (honesty), amanah (trustworthiness), tabligh (communicativeness), fathanah (wisdom), and istiqamah (consistency). The application of these values is reflected in the transparent, honest, and deception-free presentation of information. Despite facing challenges such as high paid promotion costs and competition among similar businesses, the strategy still has a positive impact on the business growth of Astech Komputer
Astech Computer; Business Development; Islamic Promotion; Promotion Strategy; Social Media
Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Mahasiswa Manajemen Keuangan Syariah Pada Aplikasi Shopee
This study aims to analyze the influence of price and product quality on the purchasing decisions of students in the Sharia Financial Management Study Program at UIN Sulthan Thaha Saifuddin Jambi. Price and product quality are two crucial factors that affect consumer behavior, particularly in the decision-making process. This research employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to 78 active students as respondents. The data were analyzed using multiple linear regression to measure the influence of the independent variables (price and product quality) on the dependent variable (purchasing decision). The results show that both price and product quality have a positive and significant influence on students' purchasing decisions. These findings indicate that students tend to make purchases when the product price is affordable and the product quality meets their expectations.
Price; Product Quality; Purchasing Decision
Pengaruh Beban Operasional dan Pendapatan Usaha Terhadap Laba Bersih Pada PT. Tunas AntarnusaMuda Bandar Lampung
This “study aims to analyze the effect of operating expenses and business income on net profit at PT. Tunas Antarnusa Muda Bandar Lampung for the period 2018–2024. The research method used is quantitative with secondary data in the form of company income statements. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination, and hypothesis testing using F and t tests. The results show that, partially, operating expenses do not have a significant effect on net profit, and operating income also does not have a significant effect on net profit. However, simultaneously, operating expenses and operating income significantly affect net profit with a coefficient of determination of 83.6%, indicating that these two variables can explain most of the variation in company net profit. This finding indicates that a company's net profit is not only influenced by one factor individually, but by a combination of operational expense management and business income achievement. Therefore, companies need to improve operational efficiency and optimize income growth strategies in order to achieve more stable and sustainable net profits
Beban operasional, Pendapatan Usaha, Laba Bersih.
Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan di Kopdit Mekar Sai
The “main objective of this study is to investigate how employees of Kopdit Mekar Sai Bandar Lampung are motivated and how their work environment influences their performance. This study employs a quantitative research approach, with data collected through a survey using questionnaires distributed to sixty employees. In this research, employee performance is the dependent variable, while work motivation and work environment serve as the independent variables. Data analysis was conducted using IBM SPSS Statistics, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). Although the work environment shows a positive effect, it is partially not significant on employee performance, the findings indicate that work motivation has a positive and significant impact. Both the work environment and employee motivation play important roles in determining how well an organization performs its tasks. With an R² value of 0.606, it can be concluded that work motivation and work environment explain 60.6% of the variation in employee performance, while the remaining variation is influenced by variables outside the scope of this study. Based on these findings, employee motivation is the most important factor in improving performance at Kopdit Mekar Sai. Therefore, top management should prioritize initiatives that can motivate employees to give their best performance at work.
Motivasi Kerja, Lingkungan Kerja, Kinerja Karyawan, Regresi Linier, Kopdit Mekar Sai.