Jurnal EMT KITA
type: channel
description: Jurnal EMT KITA, e-ISSN: 2549-6204 and p-ISSN: 2579-7972, is a free and open-access journal published by the Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia. Jurnal EMT KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation. Journal EMT KITA is published quarterly, releasing four issues per year. Every published article in Journal EMT KITA is assigned a digital object identifier (DOI), ensuring accessibility and robust linkage within the scholarly literature. With its broad scope and focus on relevant scientific research in development management, Journal EMT KITA serves as a valuable resource for academics, practitioners, and stakeholders across various related fields. To submit your article to Jurnal EMT KITA ; You have to Register or Login to submit your or. You can access the manuscript format from the author guidelines. Download Template (English), Template (Indonesia)
publisher: Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA
language: en
publication name: Jurnal EMT KITA
issn: 2579-7972
copyright: Authors who publish with this journal agree to the following terms: 1. Copyright Retention and Open Access License Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. 2. Rights Granted Under CC BY 4.0 Under this license, readers are free to: Share — copy and redistribute the material in any medium or format Adapt — remix, transform, and build upon the material for any purpose, including commercial use No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed 3. Attribution Requirements All uses must include: Proper citation of the original work Link to the Creative Commons license Indication if changes were made to the original work No suggestion that the licensor endorses the user or their use 4. Additional Distribution Rights Authors may: Deposit the published version in institutional repositories Share through academic social networks Include in books, monographs, or other publications Post on personal or institutional websites Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution. 5. Self-Archiving and Pre-Print Sharing Authors are encouraged to: Share pre-prints and post-prints online Deposit in subject-specific repositories (e.g., arXiv, bioRxiv) Engage in scholarly communication throughout the publication process 6. Open Access Commitment This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
items: Pengaruh Fasilitas dan Lokasi terhadap Kepuasan Pengunjung Taman Cadika
items: Penentuan Alternatif Keunggulan Kompetitif Ekonomi Kreatif di Kabupaten Aceh Barat: Studi Kasus di Desa Mugo Rayeuk Kecamatan Panton Reu Kabupaten Aceh Barat Provinsi
items: Internalisasi Budaya Organisasi Inklusif Sebagai Strategi Meningkatkan Work-Life Well-Being Pada Karyawan Generasi Z
items: Analisis Kepuasan Kerja, Work Life Balance, Motivasi Kerja Terhadap Kinerja Karyawan
items: The Dynamics of Change Management and Human Resource Responses to Organizational Disruption: A Phenomenological Study at PT. Sentosa Deli Mandiri Medan
items: A Systematic Literature Review of the Fraud Triangle Theory (2020-2025)
items: Evaluasi Penerapan Strategi Digital Marketing dan Studi Kelayakan Rancang Bangun Aplikasi Marketplace pada UMKM Binaan Politeknik Negeri Bengkalis
items: Analisis Faktor-Faktor yang Memengaruhi Keputusan Pembelian Pocari Sweat
items: Deteksi Dini Penentu Kinerja Berbasis Intelektualitas dan Fasilitas
items: Determinasi Keputusan Wakif Berwakaf Uang: Peran Literasi, Lingkungan Sosial, dan Akses Informasi pada Dompet Dhuafa Waspada
items: Menumbuhkan Minat Menabung Mahasiswa: Pengaruh Literasi Keuangan Islam, Motivasi, Digitalisasi, dan Kepercayaan
items: Determinasi Keputusan Menabung Masyarakat pada Produk Tabungan Haji di Bank Syariah Indonesia Kota Medan
items: Strategi Pengembangan Pariwisata Pesisir untuk Optimalisasi Potensi Daerah di Kabupaten Aceh Besar
items: Pengaruh Budaya Organisasi, Pelatihan, dan Gaya Kepemimpinan terhadap Kinerja Karyawan
items: Pengaruh Literasi Keuangan dan Kemajuan Teknologi terhadap Keputusan Investasi
items: Pengaruh Kegunaan, Kepuasan Pengguna, dan Pengalaman Wisata Virtual Reality dalam Strategi Pemasaran pada Taman Bunga Celosia
items: Pengaruh Pengungkapan ESG (Environmental, Social, and Governance) terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Pemoderasi
items: Pengaruh Kompetensi, Motivasi dan Budaya Organisasi terhadap Kinerja Tridharma Dosen dengan Komitmen sebagai Variabel Moderasi
items: Pengaruh Strategi Promosi Melalui Media Sosial terhadap Keputusan Pembelian Produk DRW Putri
items: Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress
items: Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance
items: The Impact of Leverage and Liquidity on Firm Profitability
items: Integrasi Manajemen Proyek dan Teknologi Antena dalam Pengembangan Sistem Energi Berkelanjutan
items: Pengaruh Total Asset Turn Over dan Debt to Asset Ratio Terhadap Return on Asset Pada Perusahaan Perhotelan, Restoran Dan Pariwisata yang Terdaftar di Bursa Efek Indonesia
items: Pengaruh Pertumbuhan Laba, Ukuran Perusahaan dan Konservatisme Akuntansi Terhadap Kualitas Laba
items: Achievement of SDGs Through the Role of Artificial Intelligence in Human Resources from a Gen-Z Perspective
items: Pengaruh Dividen, Kualitas Audit, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Utama Tahun 2021 – 2023
items: Pengaruh Struktur Modal, Leverage dan Environmental Social Governance (ESG) terhadap Kinerja Perusahaan
items: Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Nilai Perusahaan melalui Earnings Management sebagai Variabel Intervening
items: Pengaruh Bauran Promosi Konvensional terhadap Peningkatan Pasien Baru di Klinik Gigi Dent Smile Cabang Jakarta Utara dan Jakarta Pusat

Pengaruh Fasilitas dan Lokasi terhadap Kepuasan Pengunjung Taman Cadika
type: item
description: Cadika Park is a tourist attraction located in an urban area, which certainly influences visitor satisfaction. The level of tourist satisfaction can be measured through the influence of the facilities and location in the place. This study was conducted with a sample of 40 visitors selected using the Likert scale measurement method. The research instruments used included validity tests, reliability tests, and multiple linear regression analysis. The classical assumption tests carried out included normality tests, multicollinearity tests, and heteroscedasticity tests. Model feasibility tests were carried out using F tests, R² tests, and t tests. Data processing was carried out using Excel and SPSS software. The results showed that facilities partially had a positive and significant influence on visitor satisfaction with a calculated t-value > t-table (7.187 > 2.026). Location also partially had a positive and significant influence on visitor satisfaction with a calculated t-value > t-table (3.546 > 2.026). Simultaneously, facilities and location have a positive and significant effect on visitor satisfaction, with the calculated F-value > F-table (112.911 > 3.24). Facilities and location simultaneously contribute 85.9% to visitor satisfaction at Cadika Park.
subject: Articles
  topic: section
subject: Facilities
  topic: keywords
subject: Price
  topic: keywords
subject: Satisfaction
  topic: keywords
creator: Kaleb Yusuf Sinay
rights: Copyright (c) 2026 Kaleb Yusuf Sinay https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 529
ending page: 536
doi: 10.35870/emt.v10i1.5915

Penentuan Alternatif Keunggulan Kompetitif Ekonomi Kreatif di Kabupaten Aceh Barat: Studi Kasus di Desa Mugo Rayeuk Kecamatan Panton Reu Kabupaten Aceh Barat Provinsi
type: item
description: This research was conducted to identify and determine appropriate and rapid alternative strategies for increasing the competitiveness of creative economy products in Mugo Rayeuk Village, developed by the community in support of government programs for creative economy development. This research was conducted using a field study using qualitative research methods. The analysis used a SWOT analysis, which demonstrates the performance of creative industry businesses by determining a combination of internal and external factors. The SWOT analysis, in which both internal and external factors yielded positive results, placed Mugo Rayeuk Village's creative economy in Quadrant I (Aggressive Quadrant) on the SWOT diagram, a highly favorable situation. Mugo Rayeuk Village possesses both opportunities and strengths, enabling it to capitalize on these opportunities. The strategy that should be implemented in this situation is to support an aggressive growth policy (growth-oriented strategy). A recommended strategy for determining Mugo Rayeuk Village's competitive advantage, based on the SWOT analysis, can be implemented. With this strategy, Mugo Rayeuk Village can build a competitive advantage based on a combination of historical tourism, agrotourism, culture, and creative products that are competitive at the international level.
subject: Articles
  topic: section
subject: Competitive Advantage
  topic: keywords
subject: Creative Economy
  topic: keywords
subject: Strategy Alternatives
  topic: keywords
creator: Alisman Alisman
creator: Muzakkir Muzakkir
rights: Copyright (c) 2025 Alisman Alisman, Muzakkir Muzakkir https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 1860
ending page: 1868
doi: 10.35870/emt.v9i4.5901

Internalisasi Budaya Organisasi Inklusif Sebagai Strategi Meningkatkan Work-Life Well-Being Pada Karyawan Generasi Z
type: item
description: The purpose of this study is to determine and analyze the extent to which the internalization of inclusive organizational culture variables influence the work-life well-being of Generation Z employees with job satisfaction variables as moderating variables. The subjects of this study were 100 Generation Z employees in several companies. The variables in this study are endogenous variables, namely the internalization of inclusive organizational culture, exogenous variables, namely the work-life well-being variable of Generation Z employees and the mediating variable is the job satisfaction variable. The data collection technique was by submitting questionnaires to research objects to Generation Z employees in several companies and through documentation studies of 100 Generation Z employees in several companies. The research method used a quantitative descriptive method, data analysis using the structural equation model (SEM) method. The results of data processing with the SEM method were carried out using the PLS 4.0 application, and data collection techniques were carried out by observation and distribution of questionnaires. From the research results, the existing conclusions are that partially the internalization variable of inclusive organizational culture influences the work-life well-being of Generation Z employees in several companies, the job satisfaction variable influences the work-life well-being of Generation Z employees in several companies, while simultaneously the internalization variable of inclusive organizational culture influences the work-life well-being of Generation Z employees in several companies with the job satisfaction variable as a moderating variable.
subject: Articles
  topic: section
subject: Internalization Of Inclusive Organizational Culture
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Generation Z Employees
  topic: keywords
subject: Work-Life Well-Being
  topic: keywords
creator: Arfian Arfian
creator: Safrina Ramadhani
creator: Sukmarani Sukmarani
creator: Cut Saura Salmira
creator: Adyk Marga Raharja
rights: Copyright (c) 2026 Arfian Arfian, Safrina Ramadhani, Sukmarani Sukmarani, Cut Saura Salmira, Adyk Marga Raharja https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 520
ending page: 528
doi: 10.35870/emt.v10i1.5888

Analisis Kepuasan Kerja, Work Life Balance, Motivasi Kerja Terhadap Kinerja Karyawan
type: item
description: This research aims to determine and analyze the relationship between job satisfaction, work-life balance, and work motivation variables on employee performance. Employee performance can be influenced by various factors, including job satisfaction, work-life balance, and work motivation. Effective strategies are needed to improve employee performance. Using a quantitative approach, data were collected from Millennial Generation employees in various hospitals and analyzed using multiple regression techniques. The data collection technique was by distributing questionnaires to research objects to Millennial Generation employees and through a documentation study of 100 Millennial Generation employees. The findings of this study empirically prove that all three factors can have a significant impact on employee performance, with job satisfaction being the strongest predictor. From the results of this study, partially, the job satisfaction variable has a positive and significant effect on the performance of Millennial Generation employees in various hospitals, the work-life balance variable has a positive and significant effect on the performance of Millennial Generation employees in various hospitals, the work-motivation variable has a positive and significant effect on the performance of Millennial Generation employees in various hospitals. The simultaneous findings show that job satisfaction, work-life balance, and work motivation have a positive and significant effect on the performance of Millennial Generation employees in various hospitals. This research result value of Adjusted R Square was proven to be 45.7%.
subject: Articles
  topic: section
subject: Employee Performance
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Work Life Balance
  topic: keywords
creator: Fitri Kurniawati
creator: Wiwin Saputra
creator: Sri Meike Jusup
creator: Dikdik Purwadisastra
creator: Arif Marjuki
rights: Copyright (c) 2026 Fitri Kurniawati, Wiwin Saputra, Sri Meike Jusup, Dikdik Purwadisastra, Arif Marjuki https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 512
ending page: 519
doi: 10.35870/emt.v10i1.5877

The Dynamics of Change Management and Human Resource Responses to Organizational Disruption: A Phenomenological Study at PT. Sentosa Deli Mandiri Medan
type: item
description: This phenomenological study investigates the dynamics of change management and human resource responses to organizational disruption at PT. Sentosa Deli Mandiri Medan. The research employs a qualitative phenomenological approach, involving 15 participants from various organizational levels. Data were collected through in-depth interviews, observations, and document analysis conducted from September to October 2025. The findings reveal three major themes: (1) organizational resilience mechanisms in facing digital transformation and market volatility, (2) psychological and behavioral adaptation patterns of employees during disruptive changes, and (3) leadership strategies in facilitating organizational change. The study demonstrates that successful change management requires a holistic approach integrating technological readiness, cultural transformation, and human capital development. Key factors contributing to effective change implementation include transparent communication, participative decision-making, continuous learning initiatives, and supportive leadership. The research contributes to change management theory by providing empirical evidence from an Indonesian organizational context, particularly highlighting the role of collective culture in shaping change responses. Practical implications suggest that organizations undergoing disruption should prioritize employee engagement, invest in adaptive leadership development, and establish flexible organizational structures. The study's limitations include its focus on a single organization and the specific cultural context of Medan, North Sumatra. Future research should explore comparative studies across different industries and cultural settings to enhance generalizability of findings.
subject: Articles
  topic: section
subject: Change Management
  topic: keywords
subject: Organizational Disruption
  topic: keywords
subject: Human Resource Adaptation
  topic: keywords
subject: Phenomenological Study
  topic: keywords
creator: Venny Fraya Hartin Nst
creator: Doly Muhendy Wijaya
creator: Azaman Azaman
creator: Dewi Budhiartini Yuli Isnaini
rights: Copyright (c) 2026 Venny Fraya Hartin Nst, Doly Muhendy Wijaya, Azaman Azaman, Dewi Budhiartini Yuli Isnaini https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 494
ending page: 503
doi: 10.35870/emt.v10i1.5863

A Systematic Literature Review of the Fraud Triangle Theory (2020-2025)
type: item
description: This study systematically examines the development of the Fraud Triangle Theory during the 2020–2025 period, highlighting the core issue of increasing fraud that undermines organizational performance and trust. The study was conducted as a systematic literature review of articles published between 2020 and 2025, obtained from reputable databases through processes of searching, screening, eligibility assessment, and synthesis of findings. The procedure involved determining keywords related to the Fraud Triangle Theory, selecting relevant studies in the fields of accounting and auditing, and analyzing their content to map trends, contexts, and theoretical extensions. The results identified eighteen eligible articles that consistently positioned pressure and opportunity as the main explanatory factors for fraudulent behavior, while rationalization produced varied findings. Several studies expanded the model by adding elements such as capability, arrogance, and technological opportunity, and operationalized it through advanced analytics for detection. Prospectively, integrating the Fraud Triangle Theory with behavioral, governance, and technological approaches is considered crucial for more adaptive prevention and detection efforts, while promoting stronger internal controls, ethical education, and data-driven auditing.
subject: Articles
  topic: section
subject: Fraud Triangle Theory
  topic: keywords
subject: Pressure
  topic: keywords
subject: Opportunity
  topic: keywords
subject: Rationalization
  topic: keywords
creator: Putri Siregar
creator: Sambas Ade Kesuma
creator: Iskandar Muda
creator: Firman Syarif
rights: Copyright (c) 2026 Putri Siregar, Sambas Ade Kesuma, Iskandar Muda, Firman Syarif https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 504
ending page: 511
doi: 10.35870/emt.v10i1.5818

Evaluasi Penerapan Strategi Digital Marketing dan Studi Kelayakan Rancang Bangun Aplikasi Marketplace pada UMKM Binaan Politeknik Negeri Bengkalis
type: item
description: The purpose of this study was to evaluate the implementation of digital marketing strategies, determine their effectiveness, and analyze the feasibility of designing a marketplace application for MSMEs assisted by Bengkalis State Polytechnic. This study was descriptive quantitative, aimed at determining the effectiveness of digital marketing and assessing the feasibility of implementing the marketplace for these MSMEs. Data collection techniques used included surveys, observational interviews, questionnaires, and in-depth interviews with MSMEs assisted by Bengkalis State Polytechnic. MSMEs preferred using social media marketing, indicating that social media is an effective channel for selling their products. Based on the interviews and observations, the implementation of digital marketing was highly effective in increasing their business revenue. The table above shows the average percentage increase in MSME revenue was approximately 73%. The summary results obtained an overall average of 4.35, indicating that respondents strongly agreed with the implementation of the marketplace application. Therefore, implementing a marketplace application for the assisted MSMEs is feasible.
subject: Articles
  topic: section
subject: Evaluation
  topic: keywords
subject: Digital Marketing
  topic: keywords
subject: Effectiveness
  topic: keywords
subject: Feasibility Study
  topic: keywords
creator: Supriati Supriati
creator: Tri Handayani
rights: Copyright (c) 2026 Supriati Supriati, Tri Handayani https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 480
ending page: 486
doi: 10.35870/emt.v10i1.5786

Analisis Faktor-Faktor yang Memengaruhi Keputusan Pembelian Pocari Sweat
type: item
description: This study aims to analyze determine the factors influencing purchasing decisions for the isotonic drink Pocari Sweat. The population of this study was consumers who consume the isotonic drink Pocari Sweat. The sampling method used was non-probability sampling using purposive sampling. The sample size for this study was 100 respondents. This type of research is quantitative. Data analysis used the Cochran Q Test method. The results show that there are five factors influencing purchasing decisions, and one most dominant factor for this isotonic drink Pocari Sweat is: 1. needs 2. lifestyle 3. price 4. taste There is one dominant factor influencing purchasing decisions, namely 1. perceived usefulness because the ingredients in Pocari Sweat can restore body fluids lost during activity.
subject: Articles
  topic: section
subject: Needs
  topic: keywords
subject: Lifestyle
  topic: keywords
subject: Price
  topic: keywords
subject: Taste
  topic: keywords
subject: Perceived Usefulness
  topic: keywords
creator: Viola De Yusa Yusa
creator: Riyadini Riyan Utami
creator: Cahyani Pratisti
rights: Copyright (c) 2026 Viola De Yusa Yusa, Riyadini Riyan Utami, Cahyani Pratisti https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 470
ending page: 479
doi: 10.35870/emt.v10i1.5741

Deteksi Dini Penentu Kinerja Berbasis Intelektualitas dan Fasilitas
type: item
description: The shift in the modern work paradigm requires organizations to not only assess performance results but also detect performance potential early on. Individual performance no longer depends solely on personal abilities but also on environmental support and available facilities. A key challenge in human resource management is identifying the factors that determine performance before productivity declines. This study aims to develop an early detection model for performance determinants based on intellectuality and facilities, and to examine the extent to which these two factors contribute to performance simultaneously. The study used a quantitative approach with an explanatory research method through Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. Data were collected through a questionnaire measuring intellectuality, facilities, and performance indicators using a five-point Likert scale. Data were then analyzed using validity, reliability, R-square, f-square, and bootstrapping tests. The results showed that intellectuality and facilities had a positive and significant effect on performance, with an R-square value of 0.647. Facilities had a slightly greater influence than intellectuality, indicating that facilities support is a key factor in realizing an individual's intellectual potential. The study concluded that early performance detection can be achieved through the integration of intellectual and facility aspects, not just through the evaluation of final results. The novelty of the study lies in a predictive model based on a combination of internal and external factors that can be used as a preventive monitoring system to maintain the stability and effectiveness of organizational performance.
subject: Articles
  topic: section
subject: Intellectual
  topic: keywords
subject: Facility
  topic: keywords
subject: Performance
  topic: keywords
subject: HR
  topic: keywords
creator: Nurhasanah Nurhasanah
creator: Endang Meiliani
creator: Asep Suherman
creator: Ratnawita Ratnawita
creator: Erna Erna
rights: Copyright (c) 2026 Nurhasanah Nurhasanah, Endang Meiliani, Asep Suherman, Ratnawita Ratnawita, Erna Erna https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 459
ending page: 469
doi: 10.35870/emt.v10i1.5740

Determinasi Keputusan Wakif Berwakaf Uang: Peran Literasi, Lingkungan Sosial, dan Akses Informasi pada Dompet Dhuafa Waspada
type: item
description: This study aims to analyze the influence of waqf literacy, social environmental factors, and information access on waqif decisions to donate cash waqf at Dompet Dhuafa Waspada, Medan City. The waqif’s decision was designated as the dependent variable, while the independent variables consisted of waqf literacy, social environment, and information access. A total of 55 respondents participated in the study. A quantitative approach was employed. Data were analyzed using multiple linear regression, the simultaneous F-test, the coefficient of determination (R²), and the partial t-test at a 5% significance level (α = 0.05). Data processing was carried out using SPSS version 26. The coefficient of determination (R²) value of 0.455 indicates that the independent variables explain 45.5% of the variation in the dependent variable, while the remaining 54.5% is influenced by other unexamined factors. The results show that waqf literacy and social environment have a significant partial effect on waqif decisions to donate cash waqf, whereas information access does not have a significant effect. Overall, waqf literacy, social environment, and information access collectively have a significant influence on waqif decisions to donate cash waqf at Dompet Dhuafa Waspada, Medan City.
subject: Articles
  topic: section
subject: Waqf Literacy
  topic: keywords
subject: Social Environment
  topic: keywords
subject: Access to Information
  topic: keywords
subject: Waqif Decision
  topic: keywords
creator: Tri Asda Juwita
creator: M. Rikwan Effendi Salam Manik
creator: Rizal Agus
creator: Muhamad Zuhirsyan
creator: Anriza Witi Nasution
rights: Copyright (c) 2026 Tri Asda Juwita, M. Rikwan Effendi Salam Manik, Rizal Agus, Muhamad Zuhirsyan, Anriza Witi Nasution https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 437
ending page: 448
doi: 10.35870/emt.v10i1.5667

Menumbuhkan Minat Menabung Mahasiswa: Pengaruh Literasi Keuangan Islam, Motivasi, Digitalisasi, dan Kepercayaan
type: item
description: This study aims to examine the influence of Islamic financial literacy, saving motivation, service digitalization, and trust on students’ interest in saving at Bank Syariah Indonesia. Primary data were collected through questionnaires distributed to 60 students of the Islamic Finance and Banking Study Program at Medan State Polytechnic. The study employed a quantitative approach using a Likert-scale instrument. The collected data were analyzed using multiple linear regression with SPSS version 26. The findings indicate that Islamic financial literacy (t hitung = 2,842; Sig. = 0,006) and trust (t hitung = 5,001; Sig. = 0,000) have a positive and significant effect on students’ interest in saving, while saving motivation (t hitung = 0,373; Sig. = 0,711) has no significant effect. Conversely, service digitalization (t hitung = -2,166; Sig. = 0,035) shows a negative and significant effect on saving interest. Simultaneously, the four independent variables jointly have a positive and significant influence on saving interest at Bank Syariah Indonesia. The coefficient of determination (R²) of 0.633 suggests that 63.3% of the variation in saving interest can be explained by the four independent variables, while the remaining 36.7% is attributed to other factors not examined in this study.
subject: Articles
  topic: section
subject: Islamic Financial Literacy
  topic: keywords
subject: Saving Motivation
  topic: keywords
subject: Service Digitalization
  topic: keywords
subject: Trust
  topic: keywords
subject: Interest in Saving
  topic: keywords
creator: Siti Halimah Hasibuan
creator: Anriza Witi Nasution
creator: Zulhendry Zulhendry
creator: Muhammad Zuardi
creator: Nuraini Nuraini
rights: Copyright (c) 2026 Siti Halimah Hasibuan, Anriza Witi Nasution, Zulhendry Zulhendry, Muhammad Zuardi, Nuraini Nuraini https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 406
ending page: 419
doi: 10.35870/emt.v10i1.5660

Determinasi Keputusan Menabung Masyarakat pada Produk Tabungan Haji di Bank Syariah Indonesia Kota Medan
type: item
description: This study was conducted to determine the effect of Product Innovation, Service Quality, and Knowledge on People's Decision to Save in Hajj Savings Products at Bank Syariah Indonesia in Medan. In this study, there are independent variables, namely Product Innovation, Service Quality, and Knowledge, as well as a dependent variable, namely the Decision to Save. Primary data in this study were obtained through questionnaires distributed to customers at Bank Syariah Indonesia in Medan who had used Hajj Savings Products, with a sample size of 100 respondents. This study used a quantitative method with a Likert scale instrument. The data were processed using the SPSS 26 program using multiple linear regression analysis techniques. Based on the results of the partial test, it shows that Product Innovation, Service Quality, and Knowledge partially have a positive and significant effect on the Decision to Save. Similarly, simultaneously, Product Innovation, Service Quality, and Knowledge have a positive and significant effect on the Decision to Save for the Hajj Savings Product at Bank Syariah Indonesia in Medan.
subject: Articles
  topic: section
subject: Product Innovation
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Knowledge
  topic: keywords
subject: Savings Decisions
  topic: keywords
subject: Hajj Savings
  topic: keywords
creator: Luthfiya Faddila
creator: Zulhendry Zulhendry
creator: Anriza Witi Nasution
creator: Supaino Supaino
creator: Ermyna Seri
rights: Copyright (c) 2026 Luthfiya Faddila, Zulhendry Zulhendry, Anriza Witi Nasution, Supaino Supaino, Ermyna Seri https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 388
ending page: 399
doi: 10.35870/emt.v10i1.5656

Strategi Pengembangan Pariwisata Pesisir untuk Optimalisasi Potensi Daerah di Kabupaten Aceh Besar
type: item
description: This study aims to analyze the development strategy of the coastal tourism industry in Aceh Besar Regency in order to optimize regional potential. Aceh Besar Regency has a variety of rich beach tourism potential, but it has not been fully utilized to support regional economic growth and community welfare. The research method used is qualitative descriptive with a field study approach, through observation, interviews, and the dissemination of questionnaires to the community, business actors, and beach tourism visitors. The analysis is focused on the existing conditions of coastal tourism, development strategies that can be carried out, as well as supporting and inhibiting factors in the process of optimizing regional potential. The results of the study show that the optimization of beach tourism potential can be achieved through improving the quality of infrastructure, strengthening destination promotion, developing a creative economy based on local communities, and applying environmental sustainability principles. With the right strategy, the development of the coastal tourism industry in Aceh Besar Regency has the potential to make a significant contribution to regional development and improving community welfare.
subject: Articles
  topic: section
subject: Strategy
  topic: keywords
subject: Development
  topic: keywords
subject: Coastal Tourism
  topic: keywords
subject: Optimization of Regional Potential
  topic: keywords
creator: Samsul Ikhbar
creator: Dedi Sufriadi
creator: Putri Dian Islami
creator: Rina Ridara
creator: Cut Sunaya
rights: Copyright (c) 2026 Samsul Ikhbar, Dedi Sufriadi, Putri Dian Islami, Rina Ridara, Cut Sunaya https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 400
ending page: 405
doi: 10.35870/emt.v10i1.5626

Pengaruh Budaya Organisasi, Pelatihan, dan Gaya Kepemimpinan terhadap Kinerja Karyawan
type: item
description: This study aims to investigate how organizational culture, training, and leadership style influence employee performance at PT PS in Solo City. This study uses a causal associative approach and quantitative methods. Employees working at PT PS in Solo City served as the population. The sample consisted of 89 employees selected using a census. A survey method was used for data collection, with employees given questionnaires to complete. SmartPLS was used for data analysis, which employed partial least squares-structural equation modeling (PLS-SEM). Based on the research findings, organizational culture, training, and leadership style partially influence employee performance at PT PS in Solo City. Simultaneously, organizational culture, training, and leadership style significantly influence employee performance at PT PS in Solo City.
subject: Articles
  topic: section
subject: Employee Performance
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Training
  topic: keywords
subject: Leadership Style
  topic: keywords
creator: Wulandari Wulandari
creator: Ris Akril Nurimansjah
creator: Nur Azis
creator: Rachma Yuliana
creator: Dharnita Chandra
rights: Copyright (c) 2026 Wulandari Wulandari, Ris Akril Nurimansjah, Nur Azis, Rachma Yuliana, Dharnita Chandra https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 381
ending page: 387
doi: 10.35870/emt.v10i1.5659

Pengaruh Literasi Keuangan dan Kemajuan Teknologi terhadap Keputusan Investasi
type: item
description: The study aims to empirically test the influence of financial literacy and technological advancement on the investment decisions of students at University X in Pekalongan. This study uses a causal associative approach and quantitative methods. Students at University X in Pekalongan serve as the population in this study. The research sample consisted of 117 students selected using a census. A survey method was used for data collection, with students given questionnaires to complete. SmartPLS was used for data analysis, which employed Partial Least Squares-Structural Equation Modeling (PLS-SEM). Based on the research findings, financial literacy and technological advancement have a positive and significant influence, both partially and simultaneously, on the investment decisions of students at PTS X in Pekalongan.
subject: Articles
  topic: section
subject: Investment Decisions
  topic: keywords
subject: Financial Literacy
  topic: keywords
subject: Technological Advancement
  topic: keywords
subject: Students
  topic: keywords
creator: Tama Krisnahadi
creator: Edinur Ilham
creator: Nurnaningsih Utiarahman
creator: Eka Sutisna
creator: Mutmainah Mutmainah
rights: Copyright (c) 2026 Tama Krisnahadi, Edinur Ilham, Nurnaningsih Utiarahman, Eka Sutisna, Mutmainah Mutmainah https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 374
ending page: 380
doi: 10.35870/emt.v10i1.5658

Pengaruh Kegunaan, Kepuasan Pengguna, dan Pengalaman Wisata Virtual Reality dalam Strategi Pemasaran pada Taman Bunga Celosia
type: item
description: This study aimed to analyze and determine the influence of usability, user satisfaction, and virtual reality tourism experience on marketing strategies at Celosia Flower Garden. The population in this study was 250 virtual reality service users for an average period of one month. To provide accurate results, the sample size was taken using the Slovin formula. Based on this calculation, the sample size for this study was 71 respondents. The research method used was SPSS. The results showed that the usability variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.316 (positive) with a significance value of 0.007 <0.05, thus H1 is accepted. The user satisfaction variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.222 (positive) with a significance value of 0.009 <0.05, thus H2 is accepted. The virtual reality tourism experience variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.392 (positive) with a significance value of 0.001 <0.05, so H3 is accepted. The variables of usability, user satisfaction and virtual reality tourism experience simultaneously have a positive and significant effect on marketing strategies. This is evidenced by the calculated F value of 25.320 > F table 3.13 and the significance value (Sig.) of 0.000 <0.05 and is positive, so H4 is accepted.
subject: Articles
  topic: section
subject: Usability
  topic: keywords
subject: User Satisfaction
  topic: keywords
subject: Virtual Reality Tourism Experience
  topic: keywords
subject: and Marketing Strategy
  topic: keywords
creator: Silvia Ekasari
rights: Copyright (c) 2026 Silvia Ekasari https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 344
ending page: 353
doi: 10.35870/emt.v10i1.5614

Pengaruh Pengungkapan ESG (Environmental, Social, and Governance) terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Pemoderasi
type: item
description: The instability of firm value, along with the growing global attention to sustainability issues, has positioned ESG (Environmental, Social, and Governance) disclosure as a crucial component of long-term business strategy. This study aims to examine the effect of ESG disclosure on firm value, with financial performance as a moderating variable, focusing on companies in the energy sector. The research objects are energy companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using a purposive sampling method, resulting in a total of 32 companies per year that met the criteria. Data were analyzed using the MRA (Moderated Regression Analysis) technique with the assistance of SPSS version 29. The findings indicate that ESG disclosure has a negative effect on firm value and financial performance significantly moderates this relationship by weakening the negative impact of ESG disclosure. These findings highlight that ESG disclosure alone is not sufficient to enhance firm value unless it is accompanied by strong financial performance. Therefore, a synergy between sustainability efforts and financial performance is essential for building sustainable firm value and serves as an important reference for investors in making investment decisions.
subject: Articles
  topic: section
subject: ESG Disclosure
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Energy Sector
  topic: keywords
creator: Hanifa Taradz Dzakiyani
rights: Copyright (c) 2026 Hanifa Taradz Dzakiyani https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 354
ending page: 365
doi: 10.35870/emt.v10i1.5582

Pengaruh Kompetensi, Motivasi dan Budaya Organisasi terhadap Kinerja Tridharma Dosen dengan Komitmen sebagai Variabel Moderasi
type: item
description: This study aims to examine and analyze the influence of competence, motivation, and organizational culture on the performance of lecturers’ Tridharma with commitment as a moderating variable. This study used all 108 state lecturers (ASN) at the Faculty of Forestry and Environment, IPB University as respondents. Data were collected by distributing questionnaires to all respondents. The analytical method used was multiple linear regression to examine the influence of competence, motivation, and organizational culture on the performance of lecturers’ Tridharma and Moderating Regression Analysis (MRA) to examine the ability of the commitment variable to moderate the influence of competence, motivation, and organizational culture on the performance of lecturers’ Tridharma. The results of the multiple linear regression analysis showed that competence, motivation, and organizational culture significantly influenced the performance of lecturers’ Tridharma both partially and simultaneously. The results of the MRA analysis showed that the commitment variable significantly influenced the performance of lecturers’ Tridharma and was able to moderate the influence of competence and motivation on the performance of lecturers’ Tridharma, but was unable to moderate the influence of organizational culture on the performance of lecturers’ Tridharma.
subject: Articles
  topic: section
subject: Competence
  topic: keywords
subject: Motivation
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Lecturer Performance
  topic: keywords
subject: Commitment
  topic: keywords
creator: Rudi Jamil
creator: Isbandriyati Mutmainah
creator: Iis Anisa Yulia
rights: Copyright (c) 2026 Rudi Jamil, Isbandriyati Mutmainah, Iis Anisa Yulia https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 420
ending page: 436
doi: 10.35870/emt.v10i1.5535

Pengaruh Strategi Promosi Melalui Media Sosial terhadap Keputusan Pembelian Produk DRW Putri
type: item
description: The rapid development of information technology has transformed marketing practices, including those in the skincare industry. This study aims to examine the influence of social media promotional strategies on consumer purchasing decisions for DRW Putri products in Bengkalis. The research uses a quantitative approach with a questionnaire as the primary data collection tool, involving 100 respondents selected through purposive sampling. Data analysis was conducted using validity, reliability, and t-tests. The findings reveal that the social media promotion strategy signifi-cantly and positively influences purchasing decisions, with a contribution level of 27.5% (t = 6.099 > 1.986; sig = 0.000 < 0.05). The results highlight that optimizing social media promotion is crucial to improving consumer purchasing decisions and sustaining competitiveness in the skincare market.
subject: Articles
  topic: section
subject: Social Media
  topic: keywords
subject: Promotional Strategy
  topic: keywords
subject: DRW Putri
  topic: keywords
subject: Bengkalis Community
  topic: keywords
creator: Bustami Bustami
creator: Andri Nofiar Am
creator: Agnes Monica Febrianti Hutasoit
rights: Copyright (c) 2026 Bustami Bustami, Andri Nofiar Am, Agnes Monica Febrianti Hutasoit https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 487
ending page: 493
doi: 10.35870/emt.v10i1.5565

Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress
type: item
description: The study aims to find empirical evidence of the influence of liquidity (CR) and profitability (ROA) on financial distress. In this study, the researcher used a quantitative method using panel data regression. The study population consisted of companies listed on the Jakarta Islamic Index (JII 30) 2021-2024, and a purposive sampling technique was used to determine the sample size. A total of 84 samples from 21 companies were selected for this study. The data analysis technique used EViews 12. Based on the research findings, financial distress is significantly influenced by liquidity (CR) and profitability (ROA). The R-square results indicate that the influence of CR and ROA on financial distress, with a value of 0.8997 or 89.97%, is included in the high category. Meanwhile, other variables not studied may have an influence of 10.03%.
subject: Articles
  topic: section
subject: CR
  topic: keywords
subject: ROA
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Jakarta Islamic Index
  topic: keywords
creator: Cristino Gusmao
creator: Celeste Maria Martins
creator: Leonardo Bele Bau Amaral
creator: Ardiani Ika Sulistyawati
creator: Aprih Santoso
rights: Copyright (c) 2026 Cristino Gusmao, Celeste Maria Martins, Leonardo Bele Bau Amaral, Ardiani Ika Sulistyawati, Aprih Santoso https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 319
ending page: 327
doi: 10.35870/emt.v10i1.5518

Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance
type: item
description: The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
subject: Articles
  topic: section
subject: Tax Avoidance
  topic: keywords
subject: Religiosity
  topic: keywords
subject: Ethical Judgements
  topic: keywords
creator: Lalang Saksono
creator: Eltie Christi Sandag
creator: Muhammad Rispan Affandi
creator: Andarias Patiran
creator: Yohanes Marani
rights: Copyright (c) 2026 Lalang Saksono, Eltie Christi Sandag, Muhammad Rispan Affandi, Andarias Patiran, Yohanes Marani https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 312
ending page: 318
doi: 10.35870/emt.v10i1.5489

The Impact of Leverage and Liquidity on Firm Profitability
type: item
description: This study aims to find empirical evidence of the influence of leverage (DER) and liquidity (CR) on profitability (ROA). In this research, researchers employed quantitative method using panel data regression. The study population consists of the companies listed on the Jakarta Islamic Index (JII 30) 2020-2024, and the purposive sampling technique is used to determine the sample size. A total of 105 samples from 21 companies were selected for this study. The data analysis techniques use EViews 12. Based on the study findings, profitability (ROA) significantly affected by debt to equity ratio (DER) and current ratio (CR). This study can serve as a guide for businesses looking to boost and enhance performance as well as for investors assessing company performance to gain investment certainty. The practical implication of these findings is the management stoct issuers could maintain the company good performance in order to increase investor trust in a sustainable manner.
subject: Articles
  topic: section
subject: DER
  topic: keywords
subject: CR
  topic: keywords
subject: ROA
  topic: keywords
subject: JII 30
  topic: keywords
creator: Arifia Nurriqli
creator: Nurnaningsih Utiarahman
creator: Henky Hendrawan
creator: Ngurah Pandji Mertha Agung Durya
creator: Alfiana Alfiana
rights: Copyright (c) 2026 Arifia Nurriqli, Nurnaningsih Utiarahman, Henky Hendrawan, Ngurah Pandji Mertha Agung Durya, Alfiana Alfiana https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 295
ending page: 303
doi: 10.35870/emt.v10i1.5484

Integrasi Manajemen Proyek dan Teknologi Antena dalam Pengembangan Sistem Energi Berkelanjutan
type: item
description: This study aims to analyze the integration of project management and antenna technology in the development of sustainable energy systems. The research employs a systematic literature review approach, including the identification, selection, and synthesis of relevant studies published within the last ten years. The findings reveal that project management plays a crucial role in controlling scope, cost, time, quality, risk, and stakeholder involvement in renewable energy project implementation. Meanwhile, innovations in antenna technology, such as rectenna, IoT antennas, and hybrid antennas, contribute to energy efficiency improvement through energy harvesting and integration with microgrids. The synergy between managerial and technical aspects accelerates the adoption of renewable energy and supports environmental, social, and economic sustainability goals.
subject: Articles
  topic: section
subject: Project Management
  topic: keywords
subject: Antenna
  topic: keywords
subject: Sustainable Energy
  topic: keywords
subject: Energy Harvesting
  topic: keywords
subject: Microgrid
  topic: keywords
creator: Pandhu Pramarta
creator: Syah Alam
rights: Copyright (c) 2026 Pandhu Pramarta https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 537
ending page: 543
doi: 10.35870/emt.v10i1.5474

Pengaruh Total Asset Turn Over dan Debt to Asset Ratio Terhadap Return on Asset Pada Perusahaan Perhotelan, Restoran Dan Pariwisata yang Terdaftar di Bursa Efek Indonesia
type: item
description: This study aims to determine and analyze the effect of Total Asset Turnover (TATO) and Debt to Asset Ratio (DAR) partially and simultaneously on Return on Assets (ROA) in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange. The population used in this study is 10 companies in the Hotel, Restaurant, and Tourism industry listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017. From the above population, the author only decided on 9 companies as research samples. The data analysis techniques used are multiple linear regression, classical assumption test, t-test, F-test, and coefficient of determination. Partially, the Total Asset Turnover (TATO) variable shows a significant effect on Return on Assets (ROA) in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange. Partially, the Debt to Asset Ratio (DAR) variable shows a significant influence on Return on Assets (ROA) in the Hotel, Restaurant and Tourism sub-sector companies listed on the Indonesia Stock Exchange. Simultaneously, the Total Asset Turnover (TATO) and to Asset Ratio (DAR) variables show a significant influence on Return on Assets (ROA) in the Hotel, Restaurant and Tourism sub-sector companies listed on the Indonesia Stock Exchange. It is better to allocate debt as a source of funding for additional promotional costs and increased productivity which has an impact on the company's sales level. In order for the company's goals to be achieved, the company should be wiser in making funding decisions to use company debt. In order for the company to increase profitability, the company should manage net profit with the amount of capital and assets well so that the company is in a profitable state and condition.
subject: Articles
  topic: section
subject: DAR
  topic: keywords
subject: ROA
  topic: keywords
subject: TATO
  topic: keywords
creator: Hade Chandra Batubara
creator: Baihaqi Ammy
rights: Copyright (c) 2026 Hade Chandra Batubara, Baihaqi Ammy https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 285
ending page: 294
doi: 10.35870/emt.v10i1.5442

Pengaruh Pertumbuhan Laba, Ukuran Perusahaan dan Konservatisme Akuntansi Terhadap Kualitas Laba
type: item
description: This study aims to analyze the effect of profit growth, company size and accounting conservatism on earnings quality. This study was conducted by analyzing the financial statements of companies in the industrial sector of the goods industry subsector listed on the indonesia stock exchange during the period 2020 to 2024. The sample used in this study were 7 companies in the industrial sector of the goods industry subsector listed on the Indonesia Stock Exchange during the period 2020 to 2024 using a purposive sampling technique. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. Analysis of the research results using the help of eviews student version lite software. The results of the study showed that the best model was the fixed effect model. The results of this study indicate that profit growth, company size and accounting conservatism have a simultaneous effect on earnings quality, and partially profit growth has no effect on earnings quality, company size and accounting conservatism have an effect on earnings quality.
subject: Articles
  topic: section
subject: Profit Growth
  topic: keywords
subject: Company Size
  topic: keywords
subject: Accounting Conservatism
  topic: keywords
subject: Earnings Quality
  topic: keywords
creator: Silvia Sari
creator: Fitria Sari Ayu
rights: Copyright (c) 2026 Silvia Sari, Fitria Sari Ayu https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 246
ending page: 252
doi: 10.35870/emt.v10i1.5435

Achievement of SDGs Through the Role of Artificial Intelligence in Human Resources from a Gen-Z Perspective
type: item
description: The rapid advancement of the industrial revolution and digital transformation has reshaped organizational systems, particularly in Human Resource Management (HRM), by introducing artificial intelligence (AI) as a tool for efficiency, effectiveness, and innovation. However, the challenge lies in ensuring that AI-based HRM practices align with sustainable development goals (SDGs). This study aims to explore how Digital Business graduates and undergraduate students, representing Generation Z as the future workforce, perceive the role of AI in HRM and its contribution to achieving specific SDGs, namely: SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), SDG 9 (Industry, Innovation and Infrastructure), and SDG 11 (Sustainable Cities and Communities). Using an exploratory qualitative approach, two focus group discussions were conducted with 40 participants consisting of students and graduates who have completed internships or worked in industries applying AI in HRM. The findings highlight that participants perceive AI as enhancing recruitment, training, performance evaluation, and data-driven decision-making. However, challenges such as data security, digital literacy gaps, and organizational culture resistance remain significant. The contribution of this study lies in emphasizing the perspective of Gen Z, who not only experience but also drive digital transformation in HRM. Their insights reveal the potential of AI to accelerate SDG achievements while underscoring the need for competency development in technology literacy and data analysis. Practical implications are directed to higher education institutions for curriculum adjustments and to organizations for fostering adaptive, innovative, and sustainable HR practices in the digital era.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Human Resource Management
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Generation Z
  topic: keywords
subject: SDGs
  topic: keywords
creator: Btari Mariska Purwaamijaya
creator: Yogi Prasetyo
creator: Sulaeman Rahman Nidar
creator: Alifia Fatimatun Nazya
rights: Copyright (c) 2026 Btari Mariska Purwaamijaya, Yogi Prasetyo, Sulaeman Rahman Nidar, Alifia Fatimatun Nazya https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 228
ending page: 235
doi: 10.35870/emt.v10i1.5424

Pengaruh Dividen, Kualitas Audit, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Utama Tahun 2021 – 2023
type: item
description: This study aims to analyze the effect of dividends, audit quality, leverage, and profitability on firm value in major energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Firm value is measured using Tobin’s Q ratio, while the independent variables are measured using the Dividend Payout Ratio (DPR), a dummy variable for the use of Big Four audit firms, the Debt to Equity Ratio (DER), and Return on Assets (ROA). The research employs a quantitative approach using secondary data from company annual reports, and panel data regression with the Random Effect Model (REM) is applied for analysis. The results reveal that dividends and audit quality have a negative effect on firm value, while profitability has a significant positive effect. Meanwhile, leverage shows no significant effect on firm value. These findings offer valuable implications for managerial decision-making and investment strategies, particularly in the highly regulated and risk-sensitive energy sector.
subject: Articles
  topic: section
subject: Dividend
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Hikmah Anda
creator: Abubakar Arief
rights: Copyright (c) 2026 Hikmah Anda, Abubakar Arief https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 132
ending page: 141
doi: 10.35870/emt.v10i1.5415

Pengaruh Struktur Modal, Leverage dan Environmental Social Governance (ESG) terhadap Kinerja Perusahaan
type: item
description: One of the main objectives of a company is to improve performance in a sustainable manner. To achieve this, companies must be able to manage their financial structure and implement responsible business practices. This study aims to empirically examine the effect of capital structure, leverage, and Environmental Social Governance (ESG) on firm performance, both partially and simultaneously. This research was conducted by analyzing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2019 to 2023 period. The sample consisted of 8 companies selected using a purposive sampling technique. The data used in this study are secondary data in the form of financial reports and ESG reports. This study employed a panel data regression method with analysis conducted using Eviews 12 software. The results of the study show that the best-fit model is the Common Effect Model (CEM). The findings reveal that capital structure, leverage, and ESG simultaneously influence firm performance. Partially, ESG does not have a significant effect on firm performance, leverage has no significant effect, and capital structure also does not have a significant effect on firm performance.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: Leverage
  topic: keywords
subject: ESG
  topic: keywords
subject: Firm Performance
  topic: keywords
creator: Silvia Sari
creator: Elly Rahmalia Sunandi
rights: Copyright (c) 2026 Silvia Sari, Elly Rahmalia Sunandi https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 253
ending page: 261
doi: 10.35870/emt.v10i1.5399

Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Nilai Perusahaan melalui Earnings Management sebagai Variabel Intervening
type: item
description: This research aims to analyze the influence of Corporate Social Responsibility (CSR) and Tax Avoidance on company value with earnings management as an intervening variable. The objects of this research are companies listed on the Indonesian Stock Exchange in the property and real estate sector during the 2018-2021 period. This research uses quantitative methods with a sample of 59 companies, of which 12 were selected and analyzed using Eviews 12. The research results show that Corporate Social Responsibility (CSR has a significant influence on earnings management. On the other hand, Tax Avoidance has no effect on earnings management. Apart from that , company value is not influenced by Corporate Social Responsibility (CSR), Tax Avoidance, or earnings management. This research also finds that earnings management cannot intervene in the relationship between Corporate Social Responsibility (CSR) and company value, nor the relationship between Tax Avoidance and. company value. These findings provide insight into the relationship between Corporate Social Responsibility (CSR), Tax Avoidance, and earnings management in the context of property and real estate companies in Indonesia during the 2018-2021 period. Implications of the findings The insignificant influence of CSR disclosure on company value is also caused by low CSR disclosure, investor behavior, and CSR variables that cannot be measured directly and the insignificant influence of tax avoidance on company value implies that tax avoidance efforts cannot increase company value.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Company Values
  topic: keywords
subject: Earning Management
  topic: keywords
subject: Property Sector
  topic: keywords
creator: Nelli Novyarni
creator: Ika Cahyasari
creator: Reni Harni
creator: Kartijo Kartijo
creator: Dwi Rahayu
rights: Copyright (c) 2026 Nelli Novyarni, Ika Cahyasari, Reni Harni, Kartijo Kartijo, Dwi Rahayu https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 304
ending page: 311
doi: 10.35870/emt.v10i1.5395

Pengaruh Bauran Promosi Konvensional terhadap Peningkatan Pasien Baru di Klinik Gigi Dent Smile Cabang Jakarta Utara dan Jakarta Pusat
type: item
description: This study examines the influence of conventional promotion strategies on the acquisition of new patients at Dent Smile Dental Clinic in North and Central Jakarta. The research aims to identify which forms of conventional promotion are effective in increasing patient visits. Using a quantitative approach with survey data from 1200 respondents, the study applied simple linear regression analysis supported by ANOVA to test the impact of four promotional variables: brochure distribution, word of mouth (WOM), banner signage, and direct community outreach programs (in schools and offices). The findings indicate that brochure distribution has a positive and significant effect on attracting new patients, confirming the continued relevance of printed media for segments with limited digital literacy. In contrast, WOM and banner signage show significant but negative effects, suggesting that poor service experiences or ineffective visual design may weaken patient acquisition. Meanwhile, direct community outreach programs show no significant effect, functioning more as brand awareness and health education rather than a direct driver of patient growth. This research highlights the importance of selective implementation of conventional promotion and its integration with digital strategies. The study contributes managerial insights for clinic marketing practices and academic evidence on the role of traditional media in modern healthcare promotion.
subject: Articles
  topic: section
subject: Conventional Promotion
  topic: keywords
subject: Brochure
  topic: keywords
subject: Word Of Mouth
  topic: keywords
subject: Banner Signage
  topic: keywords
subject: Healthcare Marketing
  topic: keywords
creator: Febrina Emanuela
creator: Acep Rohendi
creator: Bambang Sukajie
rights: Copyright (c) 2026 Febrina Emanuela, Acep Rohendi, Bambang Sukajie https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 211
ending page: 219
doi: 10.35870/emt.v10i1.5383