JUEB : Jurnal Ekonomi dan Bisnis

The Role of Self-Efficacy in Mediating Workload, Career Development, Leadership, and Employee Productivity in Coffee Shops

2026-04-24T15:29:22+07:00

The rapid growth of the coffee shop industry in Indonesia has intensified competition in the food and beverage sector, making employee productivity essential for maintaining service quality and operational effectiveness. In dynamic service environments, employees are often required to handle demanding workloads, multitasking responsibilities, and continuous customer interactions, highlighting the importance of psychological factors in influencing performance. This study examines the effects of workload, career development, and leadership on employee productivity, with self-efficacy serving as a mediating variable among coffee shop employees in Pangkalpinang, Indonesia.A quantitative approach with a cross-sectional design was employed. Data were collected from 150 employees through purposive sampling, with respondents having at least six months of work experience. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results show that workload has a positive and significant effect on self-efficacy, while self-efficacy significantly improves employee productivity. Self-efficacy also mediates the relationship between workload and productivity. Conversely, career development and leadership do not significantly influence either self-efficacy or productivity. These findings suggest that employees’ confidence in their abilities and psychological readiness play a more substantial role in enhancing productivity than traditional organizational mechanisms within informal service industries. The study contributes to the literature by extending social cognitive theory to the coffee shop context and emphasizing the role of self-efficacy as a key psychological mechanism linking workload and productivity. Practically, managers should strengthen employees’ psychological capabilities through coaching, peer support, workload balancing, and confidence-building initiatives.

Mosque Financial Contributions Support Social Development and MSMEs in Papua

2026-04-21T06:38:49+07:00

Mosques have evolved into central institutions for managing charitable funds with vast social and economic empowerment potential. These funds should not merely remain idle balances but contribute significantly to community welfare. This study analyses mosque fund management's effectiveness in enhancing Sorong City's community well-being. A quantitative exploratory approach was employed, focusing on the strategies used by mosque administrators in managing funds for the development of Micro, Small, and Medium Enterprises (MSMEs) and social aid programs. The analysis considers funding sources, expenditure targets, and financial accountability. Effectiveness is assessed based on the ratio of mosque funds allocated to MSME development and social assistance. This study employs a case study method, selecting ten mosques in Sorong City as the research subjects. Data collection involved document analysis of financial reports and mosque fund management policies related to MSME development. The findings indicate that mosque financial management has been optimized for community welfare, as evidenced by the allocation of 11% of total mosque funds toward social and economic activities. Of this amount, 78% was dedicated to humanitarian aid, while 22% was allocated for MSME development funding. These findings suggest that mosques not only alleviate social burdens but also play an active role in strengthening the economic resilience of the community through business support initiatives

Deteksi Kecurangan Laporan Keuangan Menggunakan Model Beneish M-Score Berdasarkan Perspektif Fraud Triangle pada Perusahaan Sektor Teknologi

2026-04-26T12:06:03+07:00

This paper analyzed the identification of accounting fraud in the financial reports of technology companies listed on the Indonesian Stock Exchange between 2022 and 2024 and explored the impact of the fraud triangle model. A quantitative approach was employed, using a logistic regression model and SPSS software for evaluation. The study utilized 69 observations from 23 technology companies throughout the observation period. The variables examined represented the fraud triangle model: financial stability (stress), industry affiliation (opportunity), and the ratio of total appropriations to total assets (TATA, as a rationalization indicator). The results showed that financial stability had no impact on fraud indicators, indicating that stress is not a key factor in fraud occurrence. On the other hand, industry affiliation had a negative impact on accounting fraud, showing that opportunities arising from strict regulation can reduce the likelihood of fraud. TATA, however, had a positive impact on accounting fraud, indicating that rationalization is a contributing factor. This study contributes to the further development of research on the fraud triangle model, particularly in the Indonesian technology industry.

Peran Innovation dalam Memoderasi Pengaruh Digital Marketing Content terhadap Marketing Performance Gula Nipah Sabuai

2026-05-15T14:59:05+07:00

This study aims to analyze the effect of Digital Marketing Content on Marketing Performance and examine the moderating role of Innovation in the MSME product of Gula Nipah Sabuai. This research employed a quantitative explanatory approach using purposive sampling techniques involving 100 consumers of Gula Nipah Sabuai in Pangkalan Bun, Central Kalimantan. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS).The findings reveal that Digital Marketing Content has a positive and significant effect on Marketing Performance. Innovation also has a positive direct effect on Marketing Performance. However, Innovation negatively moderates the relationship between Digital Marketing Content and Marketing Performance, indicating that innovation practices that are not aligned with digital content strategies may reduce marketing effectiveness. The model explains 54.1% of the variance in Marketing Performance.This study implies that MSMEs need to align product innovation with digital marketing strategies to improve marketing performance sustainably, particularly for local wisdom-based products.

Pengaruh Tunjangan Kinerja dan Kompetensi Kerja terhadap Kinerja ASN SETDA Kotawaringin Barat

2026-05-15T15:05:21+07:00

This study examines three variables, namely work competence, performance allowance, and employee performance, in the context of civil servants at the Regional Secretariat of West Kotawaringin Regency. The study aims to analyze the effects of work competence and performance allowance on employee performance and to examine the mediating role of performance allowance in the relationship between work competence and employee performance. A quantitative survey was conducted on 66 civil servants selected through purposive sampling from a population of 80 employees. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling with SmartPLS 4.1.1.8. The results show that work competence has the strongest effect on employee performance (β = 0.773, t = 9.878, p < 0.001). Performance allowance also contributes to employee performance (β = 0.181, t = 2.056, p = 0.040). The indirect effect of work competence on employee performance through performance allowance is 0.142 with a Variance Accounted For value of 15.5 percent, indicating weak partial mediation. The R-square value of 0.847 indicates strong predictive power. These findings imply that the Regional Secretariat needs to prioritize continuous competency-based training, align employee placement with expertise, and evaluate the performance allowance system so that incentives are linked more clearly to measurable work achievement.

Gerakan Boikot di Media Sosial dan Profitabilitas PT Unilever Indonesia Tbk

2026-05-11T12:34:28+07:00

Penelitian ini menganalisis keterkaitan antara meningkatnya gerakan boikot di media sosial dengan profitabilitas PT Unilever Indonesia Tbk selama periode 2023–2024. Eskalasi konflik Israel–Palestina memicu munculnya kampanye boikot terhadap sejumlah perusahaan multinasional yang kemudian berkembang secara luas melalui platform media sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan triwulanan PT Unilever Indonesia Tbk selama delapan kuartal pengamatan periode 2023–2024 dan data frekuensi unggahan media sosial X. Analisis dilakukan secara deskriptif dan korelasional terhadap indikator profitabilitas yang meliputi Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Earnings per Share (EPS). Hasil penelitian menunjukkan adanya hubungan negatif dengan tingkat korelasi kuat antara intensitas percakapan boikot dan indikator profitabilitas ROA, NPM, dan EPS, sedangkan hubungan terhadap ROE berada pada kategori sedang. Lonjakan percakapan publik pada akhir tahun 2023 diikuti pelemahan pada beberapa indikator keuangan perusahaan hingga tahun 2024. Temuan ini menunjukkan bahwa sentimen publik digital berpotensi memengaruhi persepsi konsumen, tekanan reputasi perusahaan, serta respons pasar terhadap perusahaan multinasional. Penelitian menegaskan pentingnya pengelolaan reputasi dan strategi komunikasi perusahaan di era media digital yang semakin sensitif terhadap isu sosial dan kemanusiaan.

Auditor Workload and Audit Quality: The Mediating Roles of Fatigue and Burnout Among Apip Auditors in Maluku

2026-05-03T12:40:42+07:00

This study examines the effect of auditor workload on audit quality, with fatigue and burnout as mediating variables, in the context of Government Internal Auditors (APIP) in Maluku, Indonesia. An exploratory quantitative approach was employed using survey data from 133 APIP auditors through a census technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS, including assessment of the measurement and structural models as well as mediation testing through bootstrapping. The results show that auditor workload has a negative effect on audit quality (β = -0.367), while positively influencing fatigue (β = 0.388) and burnout (β = 0.261). In addition, both fatigue (β = -0.403) and burnout (β = -0.299) reduce audit quality. Mediation analysis confirms that fatigue and burnout partially mediate the relationship between workload and audit quality.These findings indicate that excessive workload not only directly reduces audit quality but also indirectly weakens it through deteriorating psychological well-being. This study contributes to the audit literature by integrating psychological factors into the workload on audit quality relationship and providing empirical evidence from the understudied context of government internal auditors in Indonesia.

Peningkatan Kinerja ASN melalui Motivasi Kerja yang Dimoderasi Manajemen Talenta di Kabupaten Sukamara

2026-05-15T15:07:30+07:00

This study aims to empirically analyze the influence of work motivation on human resource performance, as well as to examine the role of talent management as a moderating variable in that relationship. The type of research used is explanatory with a quantitative approach. The population in this study includes all Civil Servants (ASN) in the Sukamara Regency Government, where the sampling technique used is a saturated sampling method, resulting in a total of 134 respondents. Data were collected through a survey method using a Likert scale questionnaire from 1 to 5, which was then analyzed using the Partial Least Square (PLS) approach. Research results show that work motivation has a positive and significant effect on the performance of civil servants. However, talent management was found to negatively moderate this relationship. This means that high implementation of talent management actually weakens (rather than strengthens) the positive effect of work motivation on civil servants' performance. The practical implication of this research emphasizes that the Sukamara Regency Government needs to reevaluate the transparency of talent management implementation, so that the internal motivation of employees can synergize optimally in boosting the performance achievements of civil servants.

Analisis Hubungan Kepatuhan Konsumen terhadap Kepercayaan pada Produk Halal

2026-05-15T14:55:13+07:00

Penelitian ini bertujuan untuk menganalisis hubungan antara peran kepatuhan terhadap prinsip halal dalam membentuk kepercayaan konsumen. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif dan eksplanatif. Data diperoleh melalui kuesioner kepada 100 partisipan dengan teknik purposive sampling, meggunakan skala likert serta telah diuji validitas dan reliabilitas. Karena data tidak berdistribusi normal, analisis dilakukan menggunakan uji korelasi spearman rank. Hasil menunjukkan adanya hubungan positif, kuat dan signifikan antara kepatuhan konsumen dan kepercayaan terhadap produk halal rs = 0,657 (p<0,05), yang menunjukkan hubungan kuat. Temuan ini menegaskan pentingnya peran kepatuhan dalam membentuk kepercayaan konsumen. Oleh karena itu, penguatan sistem jaminan halal dan peningkatan transparansi informasi produk menjadi hal yang penting dalam membangun kepercayaan konsumen.

Impulse Buying pada Produk Fashion Brand Jilbrave di Shopee sebagai Dampak dari Scarcity dan Hedonic Shopping Motivation

2026-05-22T05:25:16+07:00

This study aims to analyze the effect of Scarcity and Hedonic Shopping Motivation on Impulse Buying on Jilbrave fashion consumers. The data collection technique in this research is questionnaires and literature study. The population in this study were Jilbrave consumers in Shopee. The number of samples taken in this study were 180 samples. The sampling method used in this study is non-probability sampling using the purposive sampling technique. The data processed using the SEM-PLS method with SmartPLS 4.1.1.8 software. Testing the coefficient of determination produces findings where the variables scraity and hedonic shopping motivation are able to effect impulse buying on Jilbrave fashion consumers in the shopee by 74,1%. While the remaining 25,9% is effect by other variables. The result of this study indicate that Hedonic Shopping Motivation has a dominant effect on Impulse Buying, Scarcity has an effect on Impulse Buying.

Gaya Kepemimpinan terhadap Kinerja Sumber Daya Manusia: Moderasi Budaya Organisasi

2026-05-16T05:48:42+07:00

This study aims to analyze the role of leadership style on the performance of Civil State Apparatus (ASN) with organizational culture as a moderating variable at the Regional Secretariat of Kotawaringin Barat Regency. A quantitative approach was employed using a saturated sampling technique, in which the entire population of 174 ASN served as research respondents. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that leadership style has a positive and significant effect on ASN performance, and organizational culture is similarly proven to have a positive and significant influence on employee work outcomes. Moreover, organizational culture is proven to moderate the relationship between leadership style and ASN productivity — meaning that the stronger the organizational culture, the greater the impact of leadership style in driving optimal work results. The coefficient of determination (R²) of 0.660 indicates that the model explains 66.0% of the performance variation examined, while the remaining 34.0% is attributed to variables outside the model. Practically, these findings suggest that government institution leaders should not only develop effective leadership styles, but also actively build and strengthen a conducive organizational culture as a strategic foundation for sustainably improving ASN performance.

Peran Pendidikan dan Diklat terhadap Promosi Jabatan Pegawai Negeri Sipil

2026-05-18T07:53:51+07:00

This study uses a quantitative explanatory approach and Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to analyze the role of education and training in competence and job promotion among civil servants in the Government of Kotawaringin Barat Regency. The study also examines competence as an intervening variable in the relationship between education, training, and job promotion. The population consisted of 2,154 active civil servants, and 146 respondents were selected using proportional stratified random sampling. Data were collected through a structured questionnaire. The findings indicate that education and training significantly improve employee competence. Education and training also contribute directly to job promotion, while competence shows the strongest effect on job promotion among all direct relationships in the model. In addition, competence significantly mediates the relationship between education and job promotion, as well as the relationship between training and job promotion. The coefficient of determination indicates that education and training explain 46.2% of the variance in competence, while education, training, and competence explain 54.8% of the variance in job promotion. These findings imply that the implementation of a merit-based promotion system in local government should not rely solely on formal education and participation in training, but also on measurable competence development aligned with job requirements.

Value Relevance Informasi Akuntansi dengan Extended Ohlson Model pada Perbankan BEI Periode 2022-2024

2026-05-16T15:00:58+07:00

This study aims to examine the Value Relevance of Accounting Information on Banking Stock Prices listed on the Indonesia Stock Exchange from 2022 to 2024. This study uses an associative research approach with population of 27 banks over three years of observation, resulting in 81 research samples using the saturated sampling method. Data analysis was performed using multiple linear regression analysis with the analysis technique of the Statistical Product and Service Solutions (SPSS) program version 25. The results of this study indicate that in the ohlson model, book value per share has a significant effect on stock prices with a significance value of 0,033 while earnings per share does not have a significant effect on stock prices with significance value of 0,246. The extended ohlson model through the addition of financial performance variable shows that net profit margin and current ratio have a significant effect on stock prices with a significance value of 0,000 each. Net profit margin is the most dominant variable in influencing stock prices with a calculated t value of 4,955. These finding indicate that not all accounting information has the same relevance in influencing investor decisions in the capital market. Therefore it is recommended to not only consider the Ohlson model but also to consider the company’s financial performance more comprehensively in making investment decisions.

Pengaruh Pengelolaan Modal Kerja terhadap Kinerja Keuangan: Studi Kasus PT. Pilar Jaya Konstruksi Periode 2021-2025

2026-05-31T10:33:32+07:00

Delays in collecting receivables, accumulation of materials, and dependence on short-term loans can increase the risk of liquidity problems and reduce the profitability of construction companies, despite recording high revenues. This study aims to: (1) determine the effect of cash turnover on Return on Assets (ROA) at PT. Pilar Jaya Konstruksi; (2) analyze the effect of accounts receivable turnover on ROA; (3) examine the effect of inventory turnover on ROA; and (4) investigate the simultaneous effect of cash turnover, accounts receivable turnover, and inventory turnover on ROA. This research employs a quantitative approach with PT. Pilar Jaya Konstruksi, located in Tabalong Regency, South Kalimantan, as the research object. The study uses a total sampling technique, with secondary data consisting of 48 monthly financial reports, including balance sheets and income statements, covering the period from 2021 to 2025. Data were analyzed using descriptive statistics, classical assumption tests (normality, autocorrelation, multicollinearity, and heteroscedasticity), multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (Adjusted R Square). The results indicate that cash turnover has a significant effect on ROA (Sig. = 0.000 < 0.05). Accounts receivable turnover also significantly affects ROA (Sig. = 0.005 < 0.05), while inventory turnover shows a significant effect on ROA (Sig. = 0.000 < 0.05). Simultaneously, cash turnover, accounts receivable turnover, and inventory turnover significantly influence ROA. The Adjusted R Square value of 0.984 indicates that 98.4% of the variation in ROA can be explained by these three variables, while the remaining 1.6% is influenced by other factors outside the model.

Analisis Pengendalian Kualitas Produksi Tahu Menggunakan Statistical Quality Control pada UD. Sumber Makmur Bangkalan

2026-04-26T12:04:32+07:00

Pengendalian kualitas memiliki peran penting dalam menjaga konsistensi produk dan keberlanjutan usaha, terutama pada industri pangan skala kecil yang masih menggunakan proses produksi manual. Variasi proses produksi dapat menyebabkan kecacatan produk yang berdampak pada kualitas dan efisiensi produksi. Penelitian ini bertujuan untuk menganalisis penerapan Statistical Quality Control (SQC) serta mengidentifikasi faktor penyebab kecacatan produk pada UD. Sumber Makmur Bangkalan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan data produksi dan produk cacat selama 26 hari pengamatan. Analisis dilakukan menggunakan alat SQC berupa check sheet, histogram, diagram Pareto, peta kendali (p-chart), dan diagram sebab-akibat (fishbone diagram). Hasil penelitian menunjukkan total produksi sebesar 325.900 unit dengan tingkat kecacatan rata-rata sebesar 1,9%. Jenis kecacatan dominan adalah bentuk tidak seragam (35%) dan tekstur lembek (30%). Hasil p-chart menunjukkan bahwa sebagian besar data masih berada dalam batas kendali statistik dengan nilai CL sebesar 0,019, UCL sebesar 0,023, dan LCL sebesar 0,015, meskipun terdapat beberapa variasi proses yang perlu dikendalikan. Faktor utama penyebab kecacatan meliputi manusia, metode kerja, peralatan, bahan baku, dan lingkungan kerja. Penerapan SQC dapat membantu perusahaan dalam memantau stabilitas proses produksi

Strategi Komunikasi AI pada Media Sosial Perusahaan Teknologi Indonesia: Analisis Instagram dan Linkedin

2026-06-02T15:53:47+07:00

Penelitian ini mengkaji strategi komunikasi kecerdasan buatan (Artificial Intelligence/AI) yang diterapkan oleh perusahaan teknologi terkemuka di Indonesia melalui platform media sosial Instagram dan LinkedIn dalam rentang 2023–2025. Dengan menggunakan pendekatan mixed methods eksplanatori berurutan yang menggabungkan analisis konten kuantitatif dan analisis framing kualitatif, penelitian menganalisis 1.280 unggahan dari akun resmi GoTo, Traveloka, Bukalapak, dan Ruangguru. Keempat perusahaan dipilih berdasarkan status unicorn/decacorn, intensitas penerapan AI, dan keragaman segmen pasar yang diwakili. Analisis framing mengidentifikasi tiga kategori dominan: framing inovatif-optimistik yang lebih kuat di LinkedIn; framing humanistik-empatik yang lebih menonjol di Instagram dan menghasilkan tingkat keterlibatan audiens tertinggi; serta framing teknikal-kredibilitas yang lebih berfungsi membangun kepercayaan pemangku kepentingan institusional. Uji Chi-square mengonfirmasi perbedaan distribusi framing yang signifikan secara statistik antara kedua platform. Secara temporal, analisis memperlihatkan pergeseran orientasi komunikasi AI yang mencolok dari tahun ke tahun: dari penekanan pada pembuktian kapasitas teknis di awal periode, menuju narasi dampak personal yang menguat pada periode berikutnya, hingga pengintegrasian narasi AI ke dalam konteks keberlanjutan dan nilai sosial yang lebih luas menjelang akhir rentang 2023–2025. Secara teoretis, penelitian ini mengembangkan penerapan Media Richness Theory dan Framing Theory ke ranah komunikasi korporat digital di pasar berkembang. Secara praktis, penelitian ini menawarkan kerangka strategi komunikasi AI yang responsif terhadap karakteristik platform dan konteks audiens lokal.

Pengaruh Literasi Keuangan, Gaya Hidup, dan Self-Control terhadap Perilaku Utang Informal Masyarakat Kota Palangka Raya

2026-06-11T21:03:03+07:00

Kajian ini menginvestigasi peran literasi keuangan, gaya hidup, dan self-control terhadap kecenderungan masyarakat Kota Palangka Raya dalam melakukan pinjaman informal kepada keluarga, kerabat, atau teman dimensi yang selama ini kurang mendapat perhatian dalam literatur akademis. Sebanyak 100 responden dipilih secara purposive dan dianalisis menggunakan SEM-PLS melalui SmartPLS. Pengujian parsial menghasilkan tiga temuan: pemahaman keuangan yang tinggi menekan kecenderungan berutang (β = -0,462; t = 6,088; p = 0,000), pola hidup konsumtif mendorong perilaku tersebut (β = 0,230; t = 2,806; p = 0,005), dan regulasi diri yang kuat efektif meredamnya (β = -0,221; t = 2,365; p = 0,018). Secara simultan, ketiganya menjelaskan 49,5% keragaman perilaku berutang (R² = 0,495). Temuan ini menegaskan bahwa penguatan literasi keuangan dan kemampuan regulasi diri merupakan strategi krusial dalam mengurangi ketergantungan pada pinjaman informal yang tidak terencana.

Digitalisasi Oko Mama Berbasis E-Wallet untuk Pembiayaan Pendidikan Anak Masyarakat Adat Dawan

2026-05-23T14:13:46+07:00

Rendahnya partisipasi pendidikan anak pada masyarakat adat Dawan di Kabupaten Timor Tengah Selatan, Nusa Tenggara Timur, berkaitan dengan kondisi sosial-ekonomi dan pola alokasi keuangan rumah tangga yang dipengaruhi kewajiban adat. Penelitian ini bertujuan menganalisis pengaruh budaya oko mama terhadap alokasi keuangan keluarga, mengidentifikasi faktor yang memengaruhi partisipasi pendidikan anak, serta merancang model digitalisasi oko mama melalui integrasi e-wallet. Penelitian menggunakan pendekatan kualitatif dengan paradigma konstruktivisme dan metode pengembangan model konseptual. Data diperoleh melalui wawancara semiterstruktur, observasi partisipatif, dan studi dokumentasi terhadap 24 informan, terdiri atas enam tokoh adat, sepuluh orang tua anak usia sekolah, empat pemangku kebijakan pendidikan lokal, dan empat pengguna layanan keuangan digital. Data dianalisis secara tematik melalui proses transkripsi, pengodean, pengelompokan kategori, pembentukan tema, dan penyusunan model konseptual. Hasil penelitian menunjukkan bahwa oko mama tidak hanya berfungsi sebagai kewajiban adat, tetapi juga mengandung modal sosial berupa kepercayaan, solidaritas, dan mekanisme penghimpunan sumber daya kolektif. Model yang dihasilkan berupa e-wallet komunitas dengan lima tahapan, yaitu pencatatan kontribusi adat secara digital, penghimpunan dana komunitas, pemisahan dana ke dalam pos adat dan pendidikan, pengawasan oleh tokoh adat dan aparat desa, serta penyaluran dana pendidikan untuk kebutuhan sekolah anak. Model ini menawarkan mekanisme pembiayaan pendidikan berbasis komunitas yang transparan tanpa menghilangkan nilai budaya lokal.

Capital Structure and Profitability: The Moderating Roles of Liquidity and Firm Size in Pharmaceutical Companies Listed on the Indonesia Stock Exchange During 2020–2024

2026-06-06T15:05:30+07:00

This study investigates the effect of capital structure on profitability and examines whether liquidity and firm size moderate the relationship in pharmaceutical companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative research design, the study analyzes balanced panel data from 10 pharmaceutical firms, resulting in 50 firm-year observations. Capital structure is measured by the Debt-to-Equity Ratio (DER), profitability by Return on Assets (ROA), liquidity by the Current Ratio (CR), and firm size by the natural logarithm of total assets (SIZE). The data were analyzed using the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The findings reveal that capital structure does not significantly affect profitability (p = 0.0849). In addition, liquidity does not moderate the relationship between capital structure and profitability (p = 0.5616). However, firm size significantly moderates the relationship (p = 0.0248), with a negative interaction coefficient, indicating that the influence of capital structure on profitability becomes weaker as firm size increases. These results suggest that debt financing is not the primary driver of profitability in pharmaceutical firms, particularly in the post-pandemic business environment. This study extends the capital structure literature by highlighting firm size as a significant contingency factor that shapes the effectiveness of leverage in improving profitability. The findings provide valuable insights for managers in formulating financing policies and for investors in evaluating the financial performance of pharmaceutical companies.

Employee Branding in Higher Education: A Study of Lecturers and Educational Staff

2026-06-27T13:36:44+07:00

Higher education institutions play a crucial role in developing future generations through education, research, and community service. This study aims to examine the recognition and appreciation of employee branding within the campus environment, focusing on lecturers and administrative staff at STIE Yapan. The study employed a qualitative phenomenological approach, involving 12 informants selected through purposive sampling, consisting of 10 lecturers and 2 administrative staff. Data were collected through in-depth interviews, observation, and documentation, and then analyzed using thematic analysis. The results indicate that employee branding is well understood, but has not been systematically integrated into institutional policies. The appreciation given tends to be symbolic, and program implementation has not been optimally coordinated. The main obstacles include time constraints, lack of socialization, and a low understanding of the individual's role in institutional branding. Therefore, employee branding values need to be integrated into academic culture through strengthening the appreciation system and sustained internal communication. Practically, higher education institutions need to develop structured employee branding policies, implement transparent recognition and reward mechanisms, and organize ongoing training and communication programs to enhance the engagement of academic community members. These efforts are expected to strengthen institutional reputation, enhance employee commitment, and build a sustainable organizational culture. This study contributes to the limited literature on employee branding in small-to-medium private higher education institutions in Indonesia.

The Role of Institusional Ownership in Moderating the Effect of Executive Character, Transfer Pricing, and Sales Growth on Tax Avoidance

2026-06-16T11:41:50+07:00

This study aims to examine the relationship between tax avoidance and executive character, transfer pricing, and sales growth for construction enterprises listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, with institutional ownership serving as a moderating variable. Using purposive sampling, resulting in the selection of 11 construction companies that met the study criteria during the 2022–2024 period, for a total of 33 observations. Data handling and analysis using a moderated regression technique was carried out using Eviews 12. The results of the study reveal that executive characteristics have a significant negative effect on tax avoidance (Sig. = 0.004 < 0.05). Transfer pricing has no effect on tax avoidance (Sig. = 0.9687 > 0.05), while sales growth also has no effect on tax avoidance (Sig. = 0.1327 > 0.05). Institutional ownership moderates the effect of executive characteristics on tax avoidance (0.0270 < 0.05), but does not moderate the effects of transfer pricing (Sig = 0.9302 > 0.05) or sales growth (Sig = 0.2041 > 0.05) on tax avoidance. Tax avoidance is explained by the independent variables to the tune of 69.44%; the remaining variance is attributable to factors beyond the scope of this study.

Green Human Resource Manajemen, Green Work Engagement dan Employee Green Behavior dalam Membangun Perilaku Kerja Berkelanjutan: Kajian Literatur Sistematis

2026-06-11T21:00:51+07:00

Di era kontemporer, perubahan iklim telah menjadi tantangan eksistensial bagi dunia bisnis global yang memaksa organisasi menyelaraskan aktivitasnya dengan daya dukung ekosistem bumi. Meskipun cetak biru strategi hijau kerap dirancang oleh manajemen puncak, keberhasilan transformasi ini sangat bergantung pada eksekusi nyata di tingkat tapak oleh sumber daya manusia. Penelitian ini bertujuan untuk mengeksplorasi secara mendalam interaksi dinamis antara Green Human Resource Management (GHRM) dan Employee Green Behavior (EGB), serta menguji peran Green Work Engagement (GWE) sebagai mekanisme mediasi psikologis dalam membangun perilaku kerja berkelanjutan. Metode yang digunakan adalah Systematic Literature Review (SLR) yang dilaksanakan melalui tahapan perencanaan, pencarian literatur, penyaringan, sintesis, dan pelaporan. Hasil sintesis literatur menunjukkan bahwa kebijakan formal GHRM (seperti pelatihan dan insentif hijau) berperan sebagai stimulus organisasi yang efektif dalam memicu EGB. Namun, hubungan ini terbukti jauh lebih kuat dan konsisten ketika dimediasi oleh GWE. Aspek struktural dari GHRM harus mampu mengaktifkan kesiapan psikologis internal karyawan agar nilai-nilai pelestarian lingkungan dapat terinternalisasi secara emosional, sehingga melahirkan perilaku pro-lingkungan yang bersifat sukarela (extra-role). Secara teoritis, studi ini memperkokoh integrasi teori AMO-SET dalam literatur manajemen hijau. Secara praktis, artikel ini memberikan panduan strategi bagi organisasi untuk tidak hanya berfokus pada aturan formal, melainkan juga merancang taktik SDM yang menyentuh kondisi emosional karyawan demi mempertahankan eksistensi bisnis di tengah meluasnya tuntutan ekonomi hijau global.

Pengaruh Karakteristik CEO dan Komite Audit terhadap Manajemen Laba pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia

2026-06-12T08:23:59+07:00

Penelitian ini bertujuan menguji pengaruh karakteristik CEO dan komite audit terhadap manajemen laba. Karakteristik CEO meliputi umur, masa jabatan, gender, dan latar belakang keuangan perempuan. Jumlah komite audit serta kehadiran perempuan dalam komite audit juga diperhitungkan. Manajemen laba diukur menggunakan Jones Model Modified. Sampel penelitian terdiri dari 141 data perusahaan energi yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Model panel yang digunakan adalah fixed- effect. Hasil penelitian menunjukkan bahwa masa jabatan CEO memiliki pengaruh terhadap manajemen laba secara positif. Namun, variabel lain seperti umur, gender, dewan direksi perempuan dengan latar belakang keuangan, jumlah komite audit, dan komite audit perempuan tidak menunjukkan pengaruh signifikan secara individual terhadap manajemen laba. Namun, secara kesatuan variabel-variabel tersebut berpengaruh signifikan terhadap manajemen laba. Implikasi dari hasil ini menunjukkan perlunya pengawasan yang lebih ketat terhadap CEO dengan masa jabatan panjang guna mencegah manipulasi laporan keuangan.

Pengaruh Debt to Equity Ratio (DER), Return on Asset (ROA), Current Ratio (CR), dan Size terhadap Price to Book Value (PBV) pada PT. Astra Internasional Tbk

2026-06-11T20:55:56+07:00

This study aims to analyze the effect of Debt to Equity Ratio (DER), Return on Asset (ROA), Current Ratio (CR) and Size on Price Book Value (PBV) at PT Astra International Tbk, both partially and simultaneously, and to determine the most dominant variables influencing Price Book Value. This research is an associative quantitative study. The sample in this study is the financial report data of PT Astra International Tbk for 10 years from 2015 to 2024 that meets the criteria of the research variables (DER, ROA, CR, and PBV). This study uses secondary data, namely data obtained from the published annual financial reports of PT Astra International Tbk which include financial position reports consisting of current assets, total assets, current liabilities, total liabilities, equity, and income statements consisting of net income, and the number of shares outstanding for the period 2015–2024. The results of the study indicate that Debt to Equity Ratio (DER), Return on Assets (ROA), and Current Ratio (CR) do not have a significant partial effect on Price Book Value, only (Company Size) is proven to have a significant effect on Price Book Value. Simultaneously, Debt to Equity Ratio, Return on Assets, Current Ratio, and Company Size are proven to have a significant effect on Price Book Value. This indicates that good financial performance from various aspects will increase investors' positive perceptions of the company and have an impact on increasing the company's value.

Pengaruh Return on Assets, Earning Per Share dan Arus Kas Operasi terhadap Harga Saham PT. Fajar Surya Wisesa Tbk

2026-05-22T05:27:46+07:00

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), Earning Per Share (EPS), dan Arus Kas Operasi terhadap harga saham pada PT Fajar Surya Wisesa Tbk. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan dan data harga saham selama periode 2011–2025. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 15 tahun pengamatan. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan program IBM SPSS Statistics. Sebelum dilakukan pengujian hipotesis, data terlebih dahulu diuji melalui uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa secara parsial Return On Asset tidak berpengaruh terhadap harga saham, Earning Per Share berpengaruh terhadap harga saham, dan Arus Kas Operasi berpengaruh terhadap harga saham. Secara simultan, Return on Asset, Earning Per Share, dan Arus Kas Operasi berpengaruh terhadap harga saham pada PT Fajar Surya Wisesa Tbk. Dengan demikian, informasi keuangan perusahaan dapat menjadi dasar pertimbangan investor dalam pengambilan keputusan investasi di pasar modal.

Analisis Pengaruh Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas terhadap Harga Saham pada Perusahaan Subsektor Pakan Ternak

2026-06-09T06:39:49+07:00

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh rasio likuiditas, rasio profitabilitas, rasio solvabilitas terhadap harga saham pada perusahaan subsektor pakan ternak. Dalam penelitian ini, metode yang digunakan adalah metode pendekatan kuantitatif asosiatif, dan intrumen yang digunakan adalah laporan keuangan perusahaan subsektor pakan ternak yang mencakup informasi tentang aset lancar, hutang lancar, total hutang, total aset, laba bersih, dan harga saham perusahaan. Jumlah sampel pada penelitian ini adalah 4 perusahaan dengan periode 2020–2024 sehingga data sampel pada penelitian ini berjumlah 20. Metode analisis data menggunakan uji asumsi klasik, regresi linear berganda, koefisien korelasi, koefisien determinasi, uji t, dan uji F dengan bantuan program SPSS versi 26., Hasil penelitian ini menunjukkan bahwa current ratio tidak memiliki pengaruh yang signifikan secara parsial terhadap harga saham dengan nilai signifikan sebesar 0,951 > 0,05. return on assets tidak berpengaruh signifikan secara parsial terhadap harga saham dengan nilai signifikan sebesar 0,002 < 0,05. debt to equity ratio tidak memiliki pengaruh yang signifikan secara parsial terhadap harga saham dengan nilai signifikan sebesar 0,254 > 0,05. Dan secara simultan current ratio, return on asset, dan debt to equity ratio berpengaruh signifikan terhadap harga saham pada perusahaan subsektor pakan ternak dengan nilai signifikan sebesar 0,004 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,340 menunjukkan bahwa variabel likuiditas, profitabilitas dan solvabilitas hanya mampu menjelaskan harga saham bersih sebesar 34%, sedangkan sisanya sebesar 66% dipengaruhi oleh faktor lain di luar penelitian.

Pengaruh Iklan dan Program Gratis Ongkir terhadap Keputusan Pembelian pada Tiktok Shop: Studi Kasus Mahasiswa STIE Bima

2026-06-06T15:07:19+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh iklan dan program gratis ongkir terhadap keputusan pembelian pada TikTok Shop dengan mengambil studi kasus mahasiswa Sekolah Tinggi Ilmu Ekonomi (STIE) Bima. Perkembangan pesat e-commerce berbasis media sosial, khususnya TikTok Shop, telah mengubah pola perilaku konsumsi di kalangan generasi muda, termasuk mahasiswa. Metode penelitian yang digunakan adalah kuantitatif dengan teknik survei melalui kuesioner yang disebarkan kepada mahasiswa aktif STIE Bima sebagai responden, dengan jumlah sampel sebanyak 96 responden. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria mahasiswa yang pernah melakukan pembelian di TikTok Shop. Data dianalisis menggunakan regresi linier berganda dengan uji validitas, reliabilitas, uji asumsi klasik, serta uji hipotesis (uji t dan uji F). Hasil penelitian menunjukkan bahwa iklan berpengaruh positif dan signifikan terhadap keputusan pembelian, program gratis ongkir berpengaruh positif dan signifikan terhadap keputusan pembelian, serta secara simultan iklan dan program gratis ongkir berpengaruh signifikan terhadap keputusan pembelian mahasiswa STIE Bima pada TikTok Shop. Temuan ini mengindikasikan bahwa strategi promosi digital yang efektif dan insentif harga berupa pembebasan biaya pengiriman merupakan faktor determinan yang kuat dalam mendorong keputusan pembelian konsumen muda di platform belanja berbasis konten video.

Pengaruh Rasio Keuangan terhadap Kebijakan Dividen pada Perusahaan Batu Bara di BEI Periode 2021-2025

2026-06-02T15:55:37+07:00

Penelitian ini membahas tentang rasio keuangan dan kebijakan dividen, dimana variabel dependen berfokus pada Dividend Payout Ratio. Dividen merupakan pembagian laba perusahaan kepada para pemilik saham dengan persetujuan masing-masing pemilik saham yang ditentukan melalui Rapat Umum Pemegang Saham (RUPS). Maka dari itu, rasio keuangan menjadi salah satu faktor pertimbangan dalam pembagian dividen. Tujuan penelitian ini adalah untuk mendapatkan bukti mengenai pengaruh rasio keuangan terhadap kebijakan dividen. Populasi dalam penelitian ini yaitu seluruh perusahaan energi sub sektor batu bara yang terdaftar di BEI tahun 2025. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel perusahaan yang digunakan yaitu 8 perusahaan. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan dan menggunakan teknik dokumentasi untuk pengumpulan data penelitian. Teknik analisis data yang digunakan adalah analisis regresi data panel serta dalam pengujian hipotesisnya menggunakan aplikasi Stata 17.0. Hasil yang diperoleh adalah net profit margin dan cash ratio berpengaruh positif terhadap kebijakan dividen, sedangkan current ratio dan debt to equity ratio tidak berpengaruh terhadap kebijakan dividen dan diperoleh nilai Adjusted R² = 0,3646. Hal ini berarti 36,46% variabel rasio keuangan mempengaruhi variasi variabel kebijakan dividen. Sedangkan sisanya sebesar 63,54% dipengaruhi oleh variabel-variabel bebas lainnya yang tidak diukur dalam model regresi ini. Penelitian ini mengimplikasikan bahwa kebijakan dividen sangat ditentukan oleh net profit margin yang diperoleh perusahaan dan ketersediaan kas dan setara kas riil (cash ratio) yang dimiliki perusahaan. Sedangkan dari sisi current ratio dan debt to equity ratio tidak menjadi pertimbangan utama bagi manajemen dalam memutuskan pembagian dividen.

The Mediating Role of Affective Commitment in The Relationship Between Self-Efficacy and Employee Performance in Hotels in Sorong City

2026-06-11T21:04:53+07:00

This study examines the effect of self-efficacy on hotel employee performance with affective commitment as a mediating variable, based on Social Cognitive Theory and Social Exchange Theory. Using a quantitative-explanatory survey, data were collected from 172 full-time employees at three- and four-star hotels in Sorong City, Southwest Papua. Data were analyzed using PLS-SEM with SmartPLS 4.0. The results of the structural model analysis revealed that self-efficacy has a positive and significant effect on affective commitment and employee performance. Affective commitment has a positive and significant effect on performance and partially and significantly mediates the relationship between the two. This model explains 83.9% of the variance in employee performance, indicating very high predictive power. This study contributes as the first empirical evidence from the Eastern Indonesian context that integrates Social Cognitive Theory and Social Exchange Theory and extends the cross-context validity of both theories beyond Western countries. It also produces a psychological mediation model that has not been tested in the hospitality HR management literature. These findings provide a basis for hotel managers to design HR development programs based on strengthening employee self-efficacy and emotional engagement, as well as for tourism industry policymakers in Southwest Papua to prioritize HR certification that integrates psychological capacity in response to the pressures of sustainable tourism growth.

UMK, PDRB, dan PMDN terhadap Penyerapan Tenaga Kerja di Provinsi Banten

2026-06-21T11:05:09+07:00

Penyerapan tenaga kerja merupakan indikator penting dalam mengukur efektivitas pembangunan ekonomi regional. Penelitian ini mengkaji pengaruh upah minimum, PDRB, dan PMDN terhadap penyerapan tenaga kerja di Provinsi Banten periode 2017–2024, menggunakan regresi data panel pada empat kabupaten/kota: Kabupaten Tangerang, Kabupaten Serang, Kota Tangerang, dan Kota Cilegon. Uji Chow dan uji Hausman mengarahkan pada penggunaan Fixed Effect Model (FEM). Hasil estimasi menunjukkan secara simultan, ketiga variabel berpengaruh signifikan terhadap penyerapan tenaga kerja, namun secara parsial hanya PDRB yang signifikan, sedangkan UMK dan PMDN tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa pertumbuhan ekonomi regional menjadi faktor dominan penyerapan tenaga kerja, sementara struktur industri padat modal di Banten mereduksi sensitivitas penyerapan tenaga kerja terhadap perubahan upah dan investasi domestik. Kontribusi penelitian ini adalah menyediakan bukti empiris determinan penyerapan tenaga kerja pada wilayah berstruktur industri padat modal, konteks yang masih terbatas dikaji dibandingkan wilayah padat karya. Implikasinya, kebijakan penyerapan tenaga kerja di Banten perlu diarahkan pada penguatan pertumbuhan ekonomi regional dan diversifikasi sektor padat karya, tidak hanya mengandalkan instrumen upah minimum dan investasi domestik.

Pengaruh Financial Attitude, Financial Knowledge, dan Financial Well-Being terhadap Financial Management Behavior: Peran Mediasi Locus of Control

2026-06-21T11:00:46+07:00

This study aims to analyze the influence of financial attitude, financial knowledge, and financial well-being on financial management behavior, with locus of control as an intervening variable, among undergraduate Accounting students at the Faculty of Economics and Business, Universitas Jambi. This study is motivated by inconsistent prior findings regarding the role of financial well-being and locus of control in shaping students' financial behavior, indicating a research gap that warrants further empirical examination. A quantitative approach was employed, with a population of 790 students and a sample of 132 respondents selected through purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 4.0. The results show that financial attitude, financial knowledge, and financial well-being have a positive and significant effect on financial management behavior, both directly and indirectly through locus of control as an intervening variable. These findings contribute theoretically by reinforcing the relevance of the Theory of Planned Behavior in explaining students' financial behavior, and offer practical implications for students, educational institutions, and future researchers in designing financial education programs that strengthen not only financial knowledge but also students' internal locus of control.

Studi Komparatif Revenue Stream Toko Tradisional dan Modern Perspektif Business Model Canvas

2026-05-25T18:06:52+07:00

Perkembangan bisnis ritel modern di Kabupaten Lamongan memberikan pengaruh terhadap keberlangsungan toko tradisional, khususnya dalam aspek revenue stream atau sumber pendapatan usaha. Penelitian ini bertujuan untuk menganalisis dan membandingkan revenue stream toko tradisional dan toko modern berdasarkan perspektif Business Model Canvas (BMC). Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif komparatif. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi terhadap lima informan yang terdiri dari dua toko modern dan tiga toko tradisional di Kabupaten Lamongan. Hasil penelitian menunjukkan bahwa toko modern memiliki sumber pendapatan yang lebih beragam melalui penjualan barang, layanan digital, pembayaran tagihan, top up e-wallet, delivery order, program loyalitas pelanggan, dan promosi berbasis aplikasi digital. Sementara itu, toko tradisional masih mengandalkan penjualan barang pokok dan produk kebutuhan harian sebagai sumber utama pendapatan. Dalam aspek teknologi, toko modern lebih unggul karena telah menggunakan sistem kasir digital, QRIS, aplikasi pelanggan, serta pencatatan otomatis. Namun demikian, toko tradisional tetap memiliki daya saing melalui harga yang lebih murah, kedekatan sosial dengan pelanggan, fleksibilitas pembelian eceran, serta pelayanan yang lebih personal. Penelitian ini menunjukkan bahwa digitalisasi menjadi faktor penting dalam pengembangan revenue stream bisnis ritel di era modern.

Peningkatan Kinerja SDM Melalui Pelatihan dan Kompetensi pada Dinas Perpustakaan dan Kearsipan Kabupaten Kotawaringin Barat

2026-05-15T15:03:25+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan sumber daya manusia (SDM) terhadap kinerja SDM pada pengelola Dinas Perpustakaan dan Kearsipan Kabupaten Kotawaringin Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis explanatory research. Populasi dalam penelitian ini adalah seluruh pegawai dan pengelola perpustakaan sebanyak 105 responden dengan teknik sampling menggunakan metode sensus. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan aplikasi SmartPLS 4. Pengujian efek mediasi dilakukan menggunakan teknik bootstrapping pada PLS-SEM untuk menguji pengaruh tidak langsung kompetensi dalam memediasi hubungan antara pelatihan SDM dan kinerja SDM. Hasil penelitian menunjukkan bahwa pelatihan SDM berpengaruh positif dan signifikan terhadap kinerja SDM. Pelatihan SDM berpengaruh positif dan signifikan terhadap kompetensi. Kompetensi berpengaruh positif dan signifikan terhadap kinerja SDM. Selain itu, kompetensi mampu memediasi pengaruh pelatihan SDM terhadap kinerja SDM. Temuan penelitian menunjukkan bahwa peningkatan kualitas pelatihan SDM mampu meningkatkan kompetensi dan berdampak pada peningkatan kinerja pengelola perpustakaan desa/kelurahan.