JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

Kontribusi Financial Technology Peer-to-Peer Lending dalam Membantu Pembiayaan Petani Guna Meningkatkan Produktivitas Usaha Tani (Studi Kasus pada Petani di Kecamatan Way Panji Kabupaten Lampung Selatan)

Komang David Saputra Wijaya, Luke Suciyati Amna — Tue, 01 Apr 2025 00:00:00 +0700

This research aims to explore the potential for using financial technology, such as digital platforms and mobile applications, to facilitate access to financing for farmers in rural areas who have limited digital literacy. The problem often faced by farmers is a decrease in harvest yields which causes limited capital in managing their farming business so that farmers' productivity decreases, with minimal harvest results, of course, not only limits their ability to meet their daily living needs but also hinders efforts to collect capital which is crucial for the continuation of production in the next planting season, so they are forced to take out loans from financial institutions. One alternative investment in the capital sector is a source of community income because through investment and a peer-to-peer financing system, borrowers can obtain very good income. The research utilized a qualitative descriptive design using secondary data as the main research data source. The research results show that the implementation of fintech P2P lending has had a significant positive impact in increasing farmer productivity in Way Panji District. Based on the problems of farmers in Way Panji who previously had difficulty accessing financing, this can now make it easier for farmers to obtain funds for business capital. Fast and flexible financing provides opportunities for farmers to purchase higher quality seeds, fertilizer and agricultural equipment, which will ultimately increase farmers' production results.

Penerapan Green Accounting Terhadap Pengelolaan Limbah pada Rumah Sakit Swasta Bandar Lampung

Petrus Hamonangan Tambunan, Aminah — Tue, 01 Apr 2025 00:00:00 +0700

In recent decades, the issue of environmental damage has become a global concern, and hospitals as health care institutions play an important role in medical waste management. This study uses a quantitative approach with regression analysis to test the influence of environmental accounting cost components, namely prevention costs, detection costs, internal failure costs, and external failure costs, on waste management. The results of the analysis show that all variables have a positive and significant effect on waste management. The implementation of good environmental accounting can increase the effectiveness of waste management, support environmental sustainability, and make a positive contribution to public health.

Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT Unilever Indonesia Tbk Periode 2021 – 2023

Kharisma Oktavia, Agnes Ratna Pudyaningsih, Yufenti Oktafiah — Tue, 01 Apr 2025 00:00:00 +0700

The purpose of this research is to assess the financial performance of PT. Unilever Indonesia Tbk during the 2021 - 2023 period based on liquidity, solvency, activity and profitability ratios. The population of this research is the annual financial report of PT Unilever Indonesia Tbk for the period 2021 - 2023. The sampling technique uses a non-probability sampling method with a saturated sampling approach, namely the financial report of PT Unilever Indonesia Tbk which includes the Balance Sheet and Profit and Loss Report for 2021 - 2023. This research is quantitative with a comparative analysis method using the Year-to-year Changes Analysis. The research results show that in terms of liquidity and solvency ratios the performance is less than optimal because cash and cash equivalents have not been able to fulfill all their obligations. The activity ratio performs well in managing accounts receivable turnover, inventory and asset turnover even though the company's working capital turnover is less than optimal. From the profitability aspect, the company is able to generate profits and use assets efficiently based on GPM, NPM and ROA indicators. However, the ROE ratio shows poor performance, along with the high DER ratio which indicates the company's dependence on debt.

Deteksi Kecurangan Laporan Keuangan Pada Perusahaan Sektor Farmasi dengan Beneish M-Score

Muhammad Naufal Putra Pratama, Aminah — Tue, 01 Apr 2025 00:00:00 +0700

This research seeks to identify the potential for fraudulent activities in the financial statements of companies operating within the pharmaceutical industry that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Fraudulent financial reporting can diminish public confidence and have detrimental effects on the economy. The study utilizes the Beneish M-Score method, which evaluates the probability of manipulation in financial statements through ratio analysis. A total of 11 pharmaceutical firms participated in this research and were classified into Non-Manipulator, Grey Company, and Manipulator categories based on the conducted ratio analysis. The results showed an increase in the number of companies classified as Non Manipulators and Manipulators from year to year, while the Gray Company category showed fluctuations. This study provides insight into the prevalence of financial statement fraud in the pharmaceutical sector and suggests the need for stricter supervision to prevent fraudulent practices.

Pengaruh Literasi Keuangan dan Financial Technology Terhadap Inklusi Keuangan (Studi Kasus Pada Masyarakat Kecamatan Negeri Besar Kabupaten Way Kanan)

Iqbal Farhansyah, Luke Suciyati Amna — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to analyze the influence of financial literacy and financial technology on financial inclusion in the community of Negeri Besar District, Way Kanan Regency, with a final sample of 130 samples. The variables analyzed include financial literacy, which includes understanding financial management and financial technology that integrates technology with financial services. The multiple regression analysis method was used to identify the influence of both variables. The results of the study showed that financial literacy and financial technology had a positive and significant effect on financial inclusion. This finding indicates that increasing financial literacy contributes to increasing access and participation in financial services. The use of financial technology can help people access financial services in a more efficient and effective way. Based on these findings, this study suggests increasing financial literacy and adopting financial technology as the main strategy in improving people's welfare. A good understanding of financial literacy can help people manage their finances more wisely, while the application of financial technology makes it easier for people to access financial services.

Pengaruh Kemudahan Pembayaran Menggunakan QRIS, Komunikasi Pemasaran, Digital Marketing Terhadap Keputusan Pembelian

Ita Erliyani — Tue, 01 Apr 2025 00:00:00 +0700

This study was conducted to determine the effect of ease of payment using QRIS, marketing communication, and digital marketing on purchasing decisions. The type of research used is quantitative. The sample method is nonprobability sampling with purposive sampling, analyzing data using IBM SPSS Statistics 26. The sample used and met the research criteria was 100 people. The data collection method used a questionnaire with a Likert scale. The data analysis technique used in this study was multiple linear regression. The results of the analysis show that ease of payment using QRIS has a positive and significant effect on purchasing decisions. Marketing communication has a positive and significant effect on purchasing decisions. Digital marketing has a negative, significant effect on purchasing decisions. The results of this study obtained an Adjusted R Square value of 69.8%. The results of simultaneous research on ease of payment using QRIS, marketing communication, and digital marketing have a positive and significant effect on purchasing decisions for ShopeePay users in Tangerang City.

Pengaruh Orientasi Kewirausahaan, Orientasi Pasar, dan Inovasi Produk Terhadap Keunggulan Bersaing Pada Usaha Kuliner Angkringan di Kesawan City Walk Medan

Tri Ayu Abadi, Muhammad Yamin Siregar — Tue, 01 Apr 2025 00:00:00 +0700

This study's goal is to ascertain “The Effect of Entrepreneurial Orientation, Market Orientation, and Product Innovation on Competitive Advantage in Angkringan Culinary Businesses in Kesawan City Walk Medan”. This research was prepared using causal associative quantitative methods with a population of 116 respondents and a sample of 90 respondents who were angkringan business actors at Kesawan City Walk Medan. The sampling method employed in this study was purposive sampling. Data was collected through the direct distribution of questionnaires and subsequently analyzed using SPSS to derive the research results. The study's conclusions show that competitive advantage is positively and significantly impacted by both market orientation and product innovation. Furthermore, the study demonstrates that product innovation, market orientation, and entrepreneurial orientation all favorably and significantly impact competitive advantage. Moreover, the coefficient of determination (R2) test yielded a value of 0.327, or 30.3%. This describes that the value of variance owned by the Competitive Advantage of the Entrepreneurial Orientation, Market Orientation, and Product Innovation variables is 30.3% and the remaining 69.7% is influenced by other variables or factors not explored and not addressed in this study.

Pengaruh Efikasi Diri dan Motivasi Terhadap Keberhasilan Usaha Kafe di Kecamatan Tanjung Morawa

Ferryna Fiki Teranova, Dahrul Siregar — Tue, 01 Apr 2025 00:00:00 +0700

Indonesia is a nation with vast and abundant natural resources, making it worthy of being recognized as a country rich in both natural and human resources. These resources have the potential to bring significant benefits to Indonesia's economy. However, this potential has not been fully realized due to the country's inability to utilize its wealth efficiently. The purpose of this study is to determine the effect of self-efficacy on the success of café businesses in Tanjung Morawa District and to examine the influence of motivation on the success of café businesses in the same area. The independent variables in this study are self-efficacy and motivation, while the dependent variable is business success. The study utilizes a sample of 30 cafés operating in Tanjung Morawa District. The findings indicate that the self-efficacy variable has a positive and significant effect on the success of café businesses in Tanjung Morawa District. Additionally, motivation also has a positive and significant impact on the success of café businesses in the district.

Pengaruh Brand Awareness, Harga dan Kualitas Produk Terhadap Keputusan Pembelian Atap Plastik UPVC Maspion di Kota Bandung

Nisa Nuraeni Aenudin, Arie Hendra Saputro — Tue, 01 Apr 2025 00:00:00 +0700

This research aims to analyze the influence of brand awareness, price and product quality on purchasing decisions for Maspion UPVC plastic roofs in Bandung City. This research uses quantitative methods with descriptive and verification approaches. Data was collected through questionnaires distributed to 100 respondents who were owners or managers of iron shops, building materials shops and material shops in the city of Bandung. The analysis technique used in this research is multiple linear regression with validity, reliability and classical assumption tests using SPSS 29. The results of the research show that partially, brand awareness, price and product quality have a positive and significant effect on purchasing decisions for Maspion UPVC plastic roofs. Simultaneously, these three variables also have a significant influence on purchasing decisions, with product quality as the most dominant factor. These findings indicate that increasing brand awareness, competitive pricing strategies, and improving product quality can be effective strategies for companies in increasing sales and competitiveness in the market.

Analisis Strategi Pemasaran Digital dalam Mendorong Pertumbuhan Usaha Kewirausahaan Sosial

Yulia Novita — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to conduct an analysis of digital marketing strategies in encouraging the growth of social entrepreneurship businesses. The research method uses a quantitative descriptive method with data collection techniques using observation, questionnaires and literature studies, while data analysis uses data quality tests, classical assumption tests, simple linear regression tests, t-tests and determination coefficient tests. The sample in this study amounted to 100 respondents. The results of the study of digital marketing strategy analysis in encouraging the growth of social entrepreneurship businesses in the younger generation, especially from Generation Z and the millennial generation, that digital marketing strategy analysis has a significant positive influence in encouraging the growth of social entrepreneurship businesses in Riau Province. The findings of the study are expected to add valuable insights for researchers, practitioners, and policy makers in developing more effective and efficient strategies in supporting the practice of social entrepreneurship growth and community empowerment.

Pengaruh Perception of Easy dan Perception Of Easefulness Terhadap Decision Usage FINA APP Pada PT. BCA Finance Medan

Dedy Setiyawan, Ahmad Rafiki, Muslim Wijaya — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to determine the effect of Perception Of Ease and Perception Of Easefulness on Decision Usage FINA APP at PT BCA Finance Medan. This research was prepared using quantitative methods using quantitative methods. The sample of this study were 96 respondents who were users of the FINA App application and one of the customers at PT BCA Finance Medan using a sample collection technique, namely purposive sampling technique. Data collection is done by distributing questionnaires directly so that the data collected will be processed using SPSS to obtain research results. Based on the results of the study, it was found that partially Perception Of Ease has a positive and significant effect on Decision Usage, partially Perception Of Usefulness has a positive and significant effect on Decision Usage and simultaneously Perception Of Ease and Perception Of Usefulness simultaneously have a positive and significant effect on Decision Usage FINA APP at PT BCA Finance Medan. In addition, the coefficient of determination in the Adjusted R Square column is 0.682 (68.2%), which describes that the value of variance owned by Decision Usage from the Perception Of Ease and Perception Of Usefulness variables is 68.2% and the remaining 31.8% is influenced by other variables or factors not examined and not explained in this study.

Pengaruh Gaya Kepemimpinan Kepala Desa Terhadap Motivasi Kerja Perangkat Desa di Desa Cipangeran Kecamatan Saguling Kabupaten Bandung Barat

Ramadhan, Makmur — Tue, 01 Apr 2025 00:00:00 +0700

The following research aims to understand the leadership style of village leaders on the work motivation of village officials, as well as to analyze the impact of the leadership style of village leaders on village officials in Cipangeran, Saguling District, West Bandung Regency. The leadership style of village leaders in this study was measured through aspects of decision-making skills, motivational skills, communication skills, subordinate management skills, responsibility, and emotional control skills. Meanwhile, the work motivation of village officials was measured using internal factor indicators and external factor indicators. The research method used in this research is a descriptive and verification approach, followed by quantitative research types. The method of data collection in this research was carried out based on literature studies and field research by distributing questionnaires to the community in Cipangeran Village, Saguling District, West Bandung Regency. The results of the research show that the leadership style of the Village Head has an impact on the work motivation of village officials in Girimukti, Saguling District, West Bandung Regency. With a t-count value of 4.241> 2.086 t-table, it can be concluded that H0 is not accepted, while Ha applies. Thus, the hypothesis in this research shows that Ha is valid. Improving the leadership style of the Village Head can be done by involving village officials in decision-making, always exemplifying a disciplined work attitude towards village officials, clearly explaining tasks or jobs so that employees are able to carry out their jobs well, giving reprimands or sanctions to village officials who violate the rules, and always being wise in dealing with work problems faced by village officials. Improving the work motivation of village officials can be done by providing recognition and appreciation both verbally and in writing to employees who excel, providing compensation and bonuses to employees who excel, and providing career development paths for village officials with good work achievements.

Pengaruh Content Marketing, Online Customer Review, dan Online Customer Rating Terhadap Keputusan Pembelian Produk Paddy di Tiktok Shop

Tsara Khalistha Ramadillah, Dadan Abdul Aziz Mubarok — Tue, 01 Apr 2025 00:00:00 +0700

The development of information technology and the increasing number of internet users, especially in Indonesia, have made social media a familiar source of information in society. As one of the most popular social media platforms in Indonesia, namely TikTok, TikTok presents the TikTok Shop feature that allows users not only to create content but also to make users sell directly. One of the local brands that utilizes this feature is Paddy. However, in 2024 data showed that Paddy's sales experienced a decline which was thought to be influenced by several factors, including Content Marketing, Online Customer Reviews, and Online Customer Ratings. This study aims to determine the effect of Content Marketing, Online Customer Reviews, and Online Customer Ratings on Paddy Product Purchase Decisions at TikTok Shop. The research method used is quantitative through a Google form questionnaire distributed to 100 respondents. The results of the study show that Content Marketing has a partial effect on Purchase Decisions, Online Customer Reviews have no partial effect on Purchase Decisions and Online Customer Ratings have no partial effect on Purchase Decisions. However, simultaneously Content Marketing, Online Customer Reviews, and Online Customer Ratings have a significant effect on Purchase Decisions.

Analisis Dampak Akuisisi: Implikasi Terhadap Harga Saham, Struktur Modal dan Nilai Perusahaan (Studi Empiris : Perusahaan Akuisisi Yang Terdaftar di Komisi Pengawas Persaingan Usaha Periode 2019-2023)

Dewi Rani, Defel Septian, Fitri Nabila, Khairunnisa, Arie Cahyani — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to examine and analyze the impact of acquisitions on stock prices, capital structure, and firm value of companies registered with the Competition Supervisory Commission during the 2019-2023 period. This research is a quantitative study with a comparative approach. The sample was determined using the purposive sampling method, resulting in 12 companies as the research sample. Stock prices were measured using an event study, capital structure was measured using solvency ratios, and firm value was measured using the Tobin’s Q ratio. The research data consisted of stock price data and annual report data. This study employed the Wilcoxon Signed-Rank Test for data analysis. The results indicate that stock prices, capital structure, and firm value do not show significant differences before and after the acquisition.

Pengaruh Penggunaan Sistem Informasi Manajemen Keuangan Terhadap Kualitas Laporan Keuangan Pada Yayasan Daar El Haq Sejahtera

Silvia Rizqiya Fauja Nk, Fauzi Arafat — Tue, 01 Apr 2025 00:00:00 +0700

The development of the digital era requires non-profit organizations, including foundations, to adopt information technology in financial management to improve accuracy and transparency. This study aims to analyze the effect of the implementation of the Financial Management Information System on the quality of financial statements at the Daar El Haq Sejahtera Foundation. This study uses a quantitative approach with a simple linear regression analysis method. Data collection was carried out through questionnaires distributed to 30 foundation employees involved in financial management. The results of the analysis show that the implementation of the Financial Management Information System has a positive and significant effect on the quality of financial statements, which includes aspects of relevance, reliability, understandability, and comparability. Optimal system implementation has the potential to improve accountability and transparency in the foundation's financial reporting process. These findings can be the basis of recommendations for other foundations in adopting information technology to improve effectiveness and efficiency in financial management.

Analisis Persepsi Mahasiswa Mengenai Praktik Penggelapan Pajak Berdasarkan Literasi Tarif Pajak dan Sanksi Pajak

Ita Suryanita Supyan, Sani Oktaviani — Tue, 01 Apr 2025 00:00:00 +0700

This research aims to analyze students' perceptions of tax evasion practices based on tax rate literacy and tax sanctions, to identify the barriers students face in perceiving tax evasion based on tax rate literacy and tax sanctions, and to determine ways to address tax evasion practices based on tax rate literacy and tax sanctions. The research design uses a case study approach. Data collection was carried out through interviews, observations, and documentation to gain a deeper understanding of students' views on tax evasion practices. The research findings indicate that good literacy regarding tax rates and tax sanctions has a positive impact on students' perceptions. A thorough understanding of fair tax rates and the consequences of tax violations can reduce the potential for tax evasion and improve compliance with tax obligations. Additionally, this research also found that internal factors, such as students' self-confidence, as well as external factors, such as insights gained from their surroundings and social media, also influence their views on tax evasion practices. The main barriers identified in understanding taxation are the frequently changing tax regulations and the complexity of tax materials. Furthermore, the perception of lectures being less interactive is one of the factors influencing students' understanding. The solution that can be provided is the improvement of more interactive learning and the application of teaching methods that simplify students' understanding of tax regulations and materials. This research is of a qualitative descriptive type.

Pengaruh Disiplin Kerja dan Job Description Terhadap Kinerja Karyawan Pada PT. Oasis Water Internasional Banyuasin Sumatera Selatan

Muhammad Hendra Shaputra, Fauziah Afriyani, Endah Dewi Purnamasari — Tue, 01 Apr 2025 00:00:00 +0700

Work discipline is an important factor that reflects the level of employee compliance with the regulations and standards set by the company. Meanwhile, a clear and detailed job description helps employees understand their duties and responsibilities, thereby increasing work efficiency and effectiveness. The research method used is quantitative with data collection through questionnaires distributed to employees at PT. Oasis Water Internasional Banyuasin South Sumatra. Data analysis was carried out using linear regression techniques to determine the extent to which work discipline and job descriptions affect employee performance. The results of the study showed that both work discipline and job descriptions have a positive and significant influence on employee performance. Thus, companies need to pay attention to and strengthen these two aspects to improve employee productivity and work quality.

Pengaruh Alokasi Dana Desa, Kebijakan Desa, dan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Desa Karyalaksana Kecamatan Ibun Kabupaten Bandung

Syahdan Arip Saputra, Rola Manjaleni — Tue, 01 Apr 2025 00:00:00 +0700

This study examines the influence of village fund allocations, village policies, and Village-Owned Enterprises (BUMDes) on community welfare in Karyalaksana Village, Ibun Subdistrict. This study used quantitative methods with a sample of 96 people and conducted multiple linear regression to determine the relationship between the independent variables and community welfare, which is the dependent variable. The results showed that collectively, the three factors had a significant effect on community welfare, with village policy being the most influential factor. The results of this study reinforce that effective village governance is essential for improving community welfare. In addition, transparency in the management of village funds and community involvement in the formulation of village policies are important components for achieving optimal development outcomes. The implication is that village governments need to improve the effectiveness of BUMDes policies and management to provide wider economic impact. This study also provides insights for academics and practitioners in developing good governance-based development strategies.

Pengaruh Tingkat Suku Bunga Bank Indonesia, Jumlah Uang Beredar dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan di Indonesia

Aditya, Fauzi Arafat — Tue, 01 Apr 2025 00:00:00 +0700

A country's capital market is an important part of its economic structure and a major force behind its economic dynamics. An indicator of the overall performance of the Indonesian capital market is the Jakarta Composite Index (JCI). The purpose of this study is to examine how the Jakarta Composite Index (JCI) is affected by the Bank Indonesia interest rate (BI-Rate), money supply (JUB), and inflation rate. Multiple linear regression analysis was used to examine secondary data from January 2021 to December 2023. The results show that while BI-Rate and JUB have a large negative influence on JCI, inflation has a large positive influence. These factors accounted for 83.7% of the variance in JCI, based on the Adjusted R Square value of 0.837. With a significance level of less than 0.001 and an F value of 60.899, the regression model is statistically significant. For investors and policy makers, this study provides important insights into how macroeconomic issues impact the dynamics of the JCI.

Analisis Penerapan Akuntansi Pada Usaha Micro Kecil dan Menengah (UMKM)

Ade Widanengsih, Kasan K. Suantha — Tue, 01 Apr 2025 00:00:00 +0700

The word Manirancan shop shows that it has not used recording according to accounting standards, it is still simple and not structured so that the information obtained is less accurate. The purpose of this study was to determine how accounting is applied to the Kedai kata manirancan, the obstacles faced by the Kedai kata manirancan and the owner's understanding of financial accounting records. The method used in this study used a qualitative method with observation, interviews, documentation and triangulation. The results of this study indicate that the Kedai kata Manirancan Financial Report Recording System is still based on cash in and out, does not record finances according to accounting standards. The conclusion of the study shows that the Kedai kata manirancan is still simple and does not fully refer to the SAK EMKM financial accounting standards.

Pengaruh Literasi Keuangan, Penggunaan E-money, dan Pengendalian Diri terhadap Perilaku Konsumtif Generasi Z di Kota Bandung

Rista Asmaya Sari, Rola Manjaleni — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to analyze the influence of financial literacy, e-money usage, and self-control on the consumptive behavior of Generation Z in Bandung City. Generation Z tends to have a high level of consumptive behavior due to the advancement of digital technology and the ease of access to cashless transactions. This study employs a quantitative method with a purposive sampling technique, involving 100 respondents who actively use e-money. Data analysis is conducted using multiple linear regression tests. The findings reveal that financial literacy has a negative impact on consumptive behavior, while e-money usage has a significant positive influence on consumptive behavior. Additionally, self-control acts as a moderating factor that can mitigate the negative effects of e-money usage on consumptive behavior. The implications of this study highlight the importance of financial education for Generation Z to enhance awareness of wiser financial management in the digital era.

Pengaruh Alokasi Dana Desa Terhadap Pemberdayaan dan Peningkatan Kesejahteraan Masyarakat di Desa Padamulya

Rubi Mutiara All Husaeni, Kasan K. Suantha — Tue, 01 Apr 2025 00:00:00 +0700

This study focuses on the impact of village fund allocation on the empowerment and improvement of community welfare in Padamulya Village. The research problem raised is how the allocation of village funds affects these two aspects. The methodology used is a quantitative approach with simple linear regression analysis, where data was collected through questionnaires distributed to 100 respondents who are village residents. The results of the study indicate that the allocation of village funds has a positive and significant impact on community empowerment, with a regression coefficient of 1.148 and a significance level of 0.000. Additionally, the allocation of village funds also contributes to the improvement of community welfare, with a regression coefficient of 0.638 and a significance level of 0.000. The conclusion of this study emphasizes that effective management of village funds can enhance community participation and their overall quality of life. Therefore, strategic steps are needed to ensure transparency and accountability in the use of village funds so that the benefits can be optimally felt by the community.

Analisis Pemahaman dan Kesiapan Umkm Dalam Menerapkan Pencatatan Laporan Keuangan Berdasarkan Sak Emkm (Studi Kasus di Kecamatan Cimahi Utara)

Salma Kamilah, Fauzi Arafat — Tue, 01 Apr 2025 00:00:00 +0700

MSMEs play an important role in the Indonesian economy, but still face obstacles in financial recording according to the EMKM SAK. This study analyzes the understanding and readiness of MSMEs in North Cimahi District in implementing these standards using a qualitative descriptive method. Data were collected through in-depth interviews with purposively selected MSMEs. The results of the study indicate that MSMEs' understanding of the EMKM SAK is still limited, with many still not implementing it in financial recording. The main inhibiting factors are the lack of socialization, minimal access to accounting education, and the assumption that financial recording does not have much impact on their business. The majority of MSMEs still use simple recording or even do not record finances at all. Therefore, further education and support from the government and related institutions are needed so that the implementation of the EMKM SAK can improve financial transparency, access to funding, and the competitiveness of MSMEs.

Pengaruh Pengalaman Berwirausaha dan Pengembangan Kemampuan Sumber Daya Manusia Terhadap Kinerja Karyawan Menjalankan Usaha pada Pedagang Kuliner di Pajak USU Jalan Jamin Ginting Kota Medan

Dimas Surya, Dahrul Siregar, Yamin Siregar — Tue, 01 Apr 2025 00:00:00 +0700

This research seeks to ascertain the effect of Entrepreneurial Experience and the development of human resource capabilities on employee performance running a business on culinary traders at USU Tax Street Jamin Ginting Medan City. This study was put together utilizing quantitative techniques with causal associative research. The study's population consists of employees who run a business at culinary traders at the USU Tax Jalan Jamin Ginting Medan City and according to the Slovin formula's computation, it is determined that the study's sample consisted of 71 respondents with the use of purposive sampling techniques to obtain accurate and representative information from the population. This study's data collection method made use of a questionnaire media distributed directly using Gform. The results showed that partially entrepreneurial experience has a favorable and substantial impact on employee performance, partially the development of HR capabilities has a favorable and substantial impact on employee performance and simultaneously entrepreneurial experience and the development of HR capabilities have a favorable and substantial impact on employee performance running a business on culinary traders at USU Tax Jalan Jamin Ginting Medan City. In light of the test findings of the Coefficient of Determination (R2), it is found that the Adjusted R Square value is 0.545 (54.5%) which describes that the value of the variance owned by employee performance from the entrepreneurial experience variable and the development of HR capabilities is 54.5% With the rest of 45.5% is impacted by additional variables or aspects that this study did not look at or explain.

Pengaruh Financial Technology dan Gaya Hidup Terhadap Perilaku Keuangan Generasi Z di Kabupaten Bandung

Siti Rukoyah, Susilawati — Tue, 01 Apr 2025 00:00:00 +0700

The purpose of this study is to examine how financial technology and lifestyle affect the financial behavior Generation Z group in Bandung Regency. This research applies a quantitative approach by utilizing two data sources, namely primary data and secondary data. Primary data collection was carried out through a questionnaire instrument distributed to research respondents through Google Forms to Generation Z in Bandung Regency. The sampling method was carried out through accidental sampling techniques, while the determination of the sample size was based on the calculation of the Slovin formula which resulted in 100 representative respondents. This study found that financial technology has a positive influence with a validated significance level on the financial behavior of Generation Z in Bandung Regency, lifestyle has a positive influence with a validated significance level on the financial behavior of Generation Z in Bandung Regency, and simultaneous testing confirmed that financial technology and lifestyle contribute positively with a validated significance level in shaping the financial behavior of Generation Z in Bandung Regency.

Pengaruh Initial Public Offering (IPO) Terhadap Rasio Keuangan Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2021

Neng Salma Amelia Putri, Susilawati — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to examine and analyze the impact of the Initial Public Offering (IPO) on the financial ratios of companies listed on the Indonesia Stock Exchange (IDX) within the 2016-2021 timeframe. The analysis is conducted using three main variables as financial ratio benchmarks: profitability ratio, liquidity ratio, and solvency ratio. A quantitative approach was applied to this study using the Wilcoxon Signed-Rank Test non-parametric difference test method and the Multivariate Analysis of Variance (MANOVA) test to analyze the PRE-IPO and POST-IPO company financial statements. The results of the analysis using the Wilcoxon Signed-Rank Test indicate that the Initial Public Offering (IPO) has a significant effect on the profitability ratio and solvency ratio, but has an insignificant effect on the liquidity ratio. Meanwhile, the results of the MANOVA test simultaneously indicate that Initial Public Offering (IPO) has an insignificant effect on all financial ratios analyzed. This study provides insight into how the company's financial ratios change due to the Initial Public Offering (IPO) and has the potential to become a reference for investors and company management for the strategic decision-making process.

Pengaruh Religiusitas dan Love of Money Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Batujajar

Viona Ayu Saputrie, Oon Feriyanto — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to analyze the influence of religiosity and love of money on tax compliance of Micro, Small, and Medium Enterprises (SMEs) in Batujajar District. Tax compliance plays an important role in supporting state revenues, but there are still many MSMEs who have not fully fulfilled their tax obligations. Religiosity is believed to increase tax compliance through moral and ethical values, while love of money tends to decrease tax compliance because it focuses on personal financial gain. This study applies a quantitative approach with a survey method using a questionnaire distributed to 94 SMEs in Batujajar District. The data obtained were analyzed using multiple linear regression to test the relationship between the independent variables (religiosity and love of money) and the dependent variable (tax compliance). The results of the study indicate that religiosity has a positive and significant impact on tax compliance, which means that the higher a person's level of religiosity, the greater their willingness to fulfill tax obligations. Conversely, the tendency to love money has a negative and significant effect, indicating that the higher a person's level of love of money, the lower their compliance in paying taxes. Therefore, increasing religiosity can be a driving factor for tax compliance for SMEs, while love of money has the potential to be an obstacle in fulfilling tax obligations.

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Tingkat Penghasilan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandung

Wulandari, Cepi Saepuloh — Tue, 01 Apr 2025 00:00:00 +0700

The number of motorcycle users continues to increase every year in West Java, but in fact there are still many taxpayers who no longer re-register their vehicles, especially in Bandung City. This study aims to determine the effect of taxpayer awareness, service quality, and income level on motor vehicle taxpayer compliance in Bandung City partially. This research is a quantitative research with descriptive approach. This study used a questionnaire method to collect data with a sample of 100 respondents from the total population of motor vehicle owners in the last year of 1.562.668. The data analysis techniques used in this study are Descriptive Analysis, Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Test, Correlation Coefficient Test, Determination Test (R2), t test, and F test. The results of the research conducted show that taxpayer awareness has a positive and significant influence on taxpayer compliance, then service quality has a positive and significant influence on taxpayer compliance, and income level has a positive and significant influence on taxpayer compliance.

The Impact of The Use of Combine Harvester on The Income of Rice Farmer in Pemangkat District Sambas Regency

Asrita, Erlinda Yurisinthae, Adi Suyatno — Tue, 01 Apr 2025 00:00:00 +0700

Farmers' income is not always high, sometimes it can be very low and experience losses. This is due to several things that can cause a decrease in rice yields caused by the loss of grain due to the manual harvesting process, as well as the high cost of production and harvesting processes. The purpose of this study was to evaluate the impact of the use of a combine harvester on the farmer's economy, especially on the farmer's income by comparing the level of income between farmers who use a combine harvester and farmers who harvest manually in the Pemangkat District area, and analyze the factors that influence the adoption of combine harvester technology. This study was conducted in Pemangkat District, Sambas Regency, West Kalimantan with 44 respondents. The research variables were income, revenue, production yield, selling price and production costs. This study used the Independent Sample T test using the Saphiro Wilk data normality test, Levene's variance homogeneity test, and t test. From the results of the study, it can be concluded that farmers' income experienced a significant difference between farmers who used combine harvester machines and farmers who used manual harvesting. Based on the results of analysis and observations, the use of combine harvester machines significantly reduces production and harvesting costs so that it can increase farmers' income, so farmers should consider switching to using machines to harvest rice to increase farmers' income.

Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Efektivitas Pengelolaan Dana Desa

Rofi Ahmad, Susilawati — Tue, 01 Apr 2025 00:00:00 +0700

Village funds are a concrete form of state recognition of the rights of origin of villages and village communities. It is hoped that this village fund will be able to provide additional village energy to encourage village development and strengthen villages that are stronger, more progressive and independent. Village funds themselves began to be implemented in 2015 after the publication of Law Number 6 of 2014 concerning Villages and Government Regulation Number 6 of 2014 concerning village funds sourced from the APBN. The problems that occurred in several villages in Bandung district showed indications of problems in managing village funds, where in terms of accountability, delays were found and village government financial reports had not been submitted. Apart from that, there have been acts detrimental to the state, such as misappropriation of village funds. This research aims to analyze the influence of accountability, transparency and community participation on the effectiveness of village fund management in Bandung district. This research was conducted using a quantitative approach with a sample of 73 villages in Bandung Regency. Primary data was obtained through distributing questionnaires. This research uses multiple linear regression analysis. The research results show that accountability, transparency and community participation simultaneously have a significant effect on the effectiveness of village fund management. This means that more higher the accountability, more higher the transparency and more higher the community participation, the more effective the management of Village funds will be.

Pengaruh Customer Satisfaction dan E-Service Quality Terhadap Customer Loyalty Pada Pengguna Lazada

Karina Febriyanti, Dadan Abdul Aziz Mubarok, Nunung Ayu Sofiati — Tue, 01 Apr 2025 00:00:00 +0700

This research was conducted to determine the influence of customer satisfaction and e-service quality on customer loyalty among Lazada users in Bandung Regency. This research uses a quantitative method with a verificative approach, namely using a questionnaire instrument. The data used are primary data in the form of tabulated results from questionnaire responses. The sample used by the researchers consists of Lazada users among Generation Z in Bandung Regency, aged 18 to 24 years, who have been Lazada users in the past six months, totaling 96 respondents. The determination of the sample size, the researcher used the Rao Purba formula. Based on the results of the research conducted, it shows that customer satisfaction and e-service quality simultaneously have a positive and significant impact on customer loyalty among Lazada users in Bandung Regency, which means that an increase in customer satisfaction and e-service quality together can influence the level of customer loyalty among Lazada users in Bandung Regency.

Analisis Kinerja dan Kontribusi Pemungutan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Badan Pendapatan Daerah Kabupaten Bandung

Resa Supryati, Rola Manjaleni — Tue, 01 Apr 2025 00:00:00 +0700

This study analyzes the performance and contribution of restaurant tax to Regional Original Revenue (PAD) in Bandung Regency. Restaurant tax is one of the primary sources of Regional Original Revenue (PAD), playing a strategic role in supporting regional development. This study adopts a qualitative approach with a descriptive method, gathering data through interviews, observations, and document analysis. The findings indicate that restaurant tax collection in Bandung Regency has achieved a high realization rate, exceeding 100% of the target over the past four years. However, challenges remain, such as limited tax officers, lack of socialization, and the presence of unregistered restaurants as taxpayers. To enhance the effectiveness of restaurant tax collection, strategies such as digitizing tax reporting systems, increasing outreach to business owners, and optimizing supervision by the Regional Revenue Agency (BAPENDA) are necessary. Improving the tax collection system is expected to optimize the contribution of restaurant tax to Regional Original Revenue (PAD) and support sustainable regional economic growth.

Analisis Faktor Produksi dan Pendapatan Usahatani Padi Sistem Salibu di Desa Sabaran Kecamatan Jawai Selatan Kabupaten Sambas

Muhammad Artiandi, Adi Suyatno, Dewi Kurniati — Tue, 01 Apr 2025 00:00:00 +0700

Population growth that continues to increase, if not balanced by an increasing rice production, will lead to a shortage of rice supply in Indonesia. The "salibu" rice variety regrows after the remaining stems are cut, with shoots emerging from nodes within the soil. This study aims to determine the production factors and income of "salibu" rice farming. The respondents consisted of 50 rice farmers from Sabaran Village, South Jawai District, Sambas Regency. The analytical tool used was Cobb-Douglas production function regression analysis using SPSS 25 software. Based on the research results: 1) Land area significantly affects at a confidence level of α 0.01 or 1%, labor and NPK fertilizer significantly affect at a confidence level of α 0.05 or 5%, and urea fertilizer significantly affects at a confidence level of α 0.10 or 10%. However, insecticide, seeds, and growth regulators (ZPT) do not significantly affect production of "salibu" rice at α levels of 0.01, 0.05, and 0.10. 2) The income of "salibu" rice farmers is IDR 77,266,951/farmer/planting season. Meanwhile, when measured per harvest, the average income of farmers is sorted as IDR 22,740,690, IDR 28,579,835, and IDR 25,709,505.

Dari Audit ke Laba: Menelusuri Pengaruh Kualitas Audit dalam Praktik Manajemen Laba Rill di Indonesia

Meilani Purwanti, Aliyudin Ahsan Mutaqqin — Tue, 01 Apr 2025 00:00:00 +0700

This study examines the impact of Audit Quality on Real Earnings Management in Indonesian companies, focusing on key factors such as firm size, Audit Fees, Auditor Specialization, and the timeliness of financial reporting. Using a quantitative approach with data from companies listed on the Indonesia Stock Exchange during the period from 2021 to 2023, this research aims to contribute to the understanding of how Audit Quality can influence the reduction of Earnings Management practices, particularly in emerging market contexts. The findings indicate that higher Audit Quality, especially when conducted by Big 4 Public Accounting Firms with industry specialization, significantly reduces Real Earnings Management. Additionally, the study reveals that higher Audit Fees and timely financial reporting also help mitigate Earnings Management practices. This research provides practical insights for regulators, investors, and corporate managers, emphasizing the importance of a robust audit process in ensuring the transparency and credibility of financial statements.

Pengaruh Pemeriksaan Pajak, Penagihan Pajak, dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN)

Sinta Habibah, Lili Syalitri, Vhika Meiriasari — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to analyze the effect of Tax Audits, Tax Collection, and the Number of VAT-Registered Taxpayers (PKP) on Value Added Tax (VAT) Revenue at the KPP Pratama Sekayu. The research method used is quantitative with a descriptive and inferential analysis approach. The data used in this study was obtained from KPP Pratama Sekayu by collecting primary data through questionnaires and secondary data from related reports. Data analysis was conducted using SPSS version 26. The results show that Tax Audits do not significantly affect VAT revenue, possibly due to the low follow-up on audit results and other administrative factors. In contrast, Tax Collection and the Number of PKP significantly affect VAT revenue, with effective tax collection increasing VAT revenue. The simultaneous test (F-test) shows that, overall, the variables of Tax Audits, Tax Collection, and the Number of PKP significantly affect VAT Revenue, with an R value of 0.458, meaning that approximately 45.8% of the variation in VAT revenue can be explained by these three variables. This study recommends that KPP Pratama Sekayu improve the effectiveness of tax audits and collections and strengthen taxpayer compliance through more intensive education and outreach.

Efektivitas Pemungutan Pajak Sebagai Variabel Moderasi Dalam Pengaruh Kesadaran Wajib Pajak UMKM Terhadap Kepatuhan Wajib Pajak di 13 Ulu Kota Palembang

Ranti Puspita Sari, Reny Aziatul Pebriani, Vhika Meiriasari — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to analyze the influence of tax collection effectiveness, taxpayer awareness, and their interaction on taxpayer compliance. The research adopts a quantitative approach using moderated regression analysis. Data were collected through questionnaires distributed to 82 respondents, comprising MSME taxpayers in 13 Ulu Palembang City. The independent variables in this study are tax collection effectiveness and taxpayer awareness, while the dependent variable is taxpayer compliance. The findings reveal that taxpayer awareness has a significant positive effect on taxpayer compliance, indicating that higher taxpayer awareness enhances compliance with tax obligations. Conversely, tax collection effectiveness does not show a significant impact on taxpayer compliance. Moreover, the interaction between tax collection effectiveness and taxpayer awareness does not significantly moderate their effect on taxpayer compliance. These results suggest that tax collection effectiveness does not strengthen the relationship between taxpayer awareness and compliance. The study recommends that the government improve tax service quality through staff training, effective use of information technology, and more intensive tax outreach programs. Future researchers are encouraged to explore other factors, such as tax sanctions and incentives, that may influence taxpayer compliance.

Apakah Hedonic Shopping Motivation, Sales Promotion & Digital Payment Dapat Mendorong Keputusan Impulsive Buying?: Survei Pada Konsumen Generasi Z Wilayah Kecamatan Bergas yang Berbelanja di Shopee

Puput Novelia Putri, Nurmiyati, Nunuk Supraptini — Tue, 01 Apr 2025 00:00:00 +0700

The rapid development of e-commerce and the ease of digital payment transactions have led to significant changes in consumer shopping patterns, especially among Generation Z. One phenomenon that has emerged is impulsive buying, where consumers purchase items without prior planning. This study investigates the influence of hedonistic shopping motivation, sales promotion, and digital payment methods on impulse purchases of Shopee customers in Bergas district. The research method used is quantitative and based on purposive sampling. The sample includes 110 customers who have shopped at Shopee more than twice. The analysis shows that all three independent variables have a significant influence on impulse purchases. Sales promotion has the largest influence of 33.3%. This shows that sales promotions such as discounts and attractive offers greatly encourage customers to make impulse purchases. Digital payments contribute 24.2%. This shows that the ease of digital transactions makes it easier for customers to make purchases without much thought. Meanwhile, Hedonic Shopping Motivation contributes 20.8%, indicating that the pleasure and emotional satisfaction consumers gain during shopping also influence their decision to buy impulsively. This study concludes that the combination of attractive sales promotions, ease of digital payments, and hedonic shopping motivation significantly impacts consumers' impulsive buying behavior in e-commerce.

Pengaruh Gaya Kepemimpinan Transaksional dan Motivasi Kerja Terhadap Kinerja Guru di Sma Negeri 6 Palembang

Melia Sari Onika Putri, Juhaini Alie, Roswaty — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to analyze and determine the effect of Transactional Leadership style and work motivation on teacher performance at SMA Negeri 6 Palembang. The Transactional Leadership style emphasizes reciprocal relationships between leaders and subordinates through a system of rewards and supervision, while work motivation serves as the primary driving force influencing teacher productivity. A quantitative approach was used in this study, with primary data collected through questionnaires and interviews. The sample consisted of 75 teachers at SMA Negeri 6 Palembang. Data analysis was conducted using SPSS V27 software, which included validity and reliability tests, classical assumption tests, multiple regression analysis, and hypothesis testing. Based on the t-test results, both transactional leadership style and work motivation have a positive and significant effect on teacher performance, with a significance value of 0.001 < 0.05. Furthermore, based on the F-test results, both transactional leadership style and work motivation simultaneously have a significant effect on teacher performance at SMA Negeri 6 Palembang, with a significance value of 0.00 < 0.05.

Dampak Tata Kelola Perusahaan Terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Industri yang terdaftar di Bursa Efek Indonesia

Nuna Siti Zenab, Aceng Kurniawan — Tue, 01 Apr 2025 00:00:00 +0700

This study aims to analyze the impact of corporate governance on Tax Avoidance in Indonesian companies. Good Corporate Governance is believed to be able to minimize Tax Avoidance practices that are detrimental to the state and create a more transparent and accountable business climate. In this study, data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) 2021-2023. The method used is regression analysis with a quantitative approach to test the relationship between various corporate governance variables, such as Independent Commissioners, Institutional Ownership, Audit Committees, and Audit Quality, with the level of Tax Avoidance carried out by companies. The results of the study indicate that there is a significant influence between the quality of corporate governance and Tax Avoidance. Companies with higher levels of transparency and better governance tend to have lower levels of Tax Avoidance. Conversely, companies with poor governance are more susceptible to Tax Avoidance practices. This study contributes to the understanding of how the implementation of good governance can reduce Tax Avoidance, as well as provide implications for tax policy and ethical business practices in Indonesia.

Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Pada Organisasi Nonlaba (Studi Kasus Pada Yayasan Pembina Universitas Islam Nusantara)

Maudi Astriani, Heriyanto — Tue, 01 Apr 2025 00:00:00 +0700

The foundation, as a non-profit organization in presenting financial statements refers to Interpretation of Financial Accounting Standards 35 or ISAK 35. However, many non-profit organizations have difficulty implementing it due to a lack of accounting understanding. This study aims to determine the application of ISAK 35 and the impact of the application of ISAK 35 on financial transparency and accountability at Yayasan Pembina Universitas Islam Nusantara. Data were collected through observation, interviews, and documentation with a qualitative descriptive method. The results show that the Foundation which is the object of research has applied ISAK 35 to the presentation of financial statements and the application of ISAK 35 increases the transparency and accountability of the foundation's financial statements, although there are still improvements needed in recording income and allocation of funds.

Dampak Citra TikTok Shop dan E-WOM terhadap Perilaku Belanja Online Gen-Z

Al Mahfud Saputra, Fakhrurrazi, Mukhdasir — Sat, 12 Apr 2025 00:00:00 +0700

This study aims to examine the influence of brand image and Electronic Word Of Mouth (e-WOM) on the attitudes and purchase intentions of Generation Z in Aceh when shopping at TikTok Shop. In this study, an online questionnaire was used to obtain the required information. Quota sampling was used to determine a sample of 200 consumers. Analysis with SmartPLS software through Structural Equation Modeling (SEM) was used to assess the measurement and structural models. The results of the study found that brand image, e-WOM, and consumer attitudes directly impact consumer intentions to shop online. Especially when the e-WOM obtained is positive. The attitude itself is directly influenced by brand image and e-WOM. However, consumer attitudes cannot mediate the relationship between brand image and e-WOM that affects purchase intentions. This study can contribute to online retailers in Aceh, significantly improving consumer attitudes at TikTok Shop by aligning products sold and purchased by consumers to minimize negative comments.

Pengaruh Current Ratio, Return On Equity dan Debt To Equity Ratio Terhadap Harga Saham (Pada Perusahaan Konstruksi Bangunan di Bursa Efek Indonesia Periode Tahun 2014-2023)

Azlina Nur Fitriani Rukmana, Vina Merliana — Thu, 10 Apr 2025 00:00:00 +0700

This study aims to determine and explain the effect of Current Ratio, Return on Equity and Debt To Equity Ratio on Stock Prices in Building Construction companies listed on the Indonesia Stock Exchange for the 2014-2023 Financial Report Period with a sample of 7 companies. The research method used is quantitative with a descriptive and verification approach. Descriptive Statistical Analysis consists of Maximum Value, Minimum Value, Mean and Standard Deviation. The results of the descriptive analysis show that construction stock prices tend to decline during 2014-2023, while the financial ratios studied fluctuate and in 2020 tend to decline sharply. Verification Statistical Analysis consists of Classical Assumption Test and Multiple Linear Regression Test. Based on the results of partial hypothesis testing (t-test), the results obtained Current Ratio has no effect on Stock Price, while Return on Equity and Debt to Equity Ratio have an effect on Stock Price. While the simultaneous test through the F test, there is a simultaneous effect of Current Ratio, Return on Equity and Debt To Equity Ratio on Stock Price. Thus, the financial ratio determines investor decisions, thus affecting changes in stock prices. The absence of the Current Ratio indicates the characteristics of a building construction company where the Current Ratio cannot be used as a benchmark for increasing stock prices. Investors prefer long-term financial performance compared to short-term.

Menganalisi Daya Tarik Cafe Mbah Dharmo Ambarawa: Peran Harga, Promosi dan Kualitas Produk Dalam Keputusan Pembelian

Ari Saputra, Fajar Suryatama, M. Arif Rakhman — Thu, 10 Apr 2025 00:00:00 +0700

The purpose of this study was to examine the impact of price, advertising, and product quality on customer purchasing decisions for Mbah Dharmo Ambarawa Cafe. With increasing competition in the culinary industry, business owners need to understand the factors that drive consumer decisions when choosing a product or service. This study uses a quantitative approach with measurement methods for 100 respondents selected using targeted sample technology. Data were analysed using SmartPLS 3.0 software using minimal structural equation modelling (PLS-SEM). The results showed that product quality has a significant positive impact on purchasing decisions, while not significantly affecting price and advertising campaigns. The implications of these findings suggest that improving product quality is an important factor for customer attraction and retention. Therefore, Cafe Mbah Dharmo recommends that we continue to maintain our product quality and consistency standards to increase customer satisfaction.

Pengaruh Kinerja Guru dan Motivasi Belajar Terhadap Prestasi-Siswa di Smk Surya Pertiwi Cililin

Hasan Setiawan, Yopines Ansen — Thu, 10 Apr 2025 00:00:00 +0700

This study examines the impact of teacher effectiveness and learning motivation on the academic performance of students at SMK Surya Pertiwi Cililin. Using a quantitative descriptive method with surveys and statistical analysis, the study sampled 78 students from grades X, XI, and XII through Simple Random Sampling. The findings indicate that teacher effectiveness and learning motivation significantly influence student achievement. Partially, teacher effectiveness has a major impact on academic performance, as evidenced by the t-value (3.384) exceeding the t-table value (1.992) and a significance level of 0.001 < 0.05. These results highlight the importance of improving teaching quality and student interest in learning to enhance academic performance. Therefore, strategies that focus on improving teaching methods and student motivation are expected to contribute to better learning outcomes.

Dampak Green Marketing dan Green Brand Image terhadap Keputusan Pembelian pada Konsumen Laki-laki Produk Fashion Ramah Lingkungan Merk X di Kediri

Shara Merry Palupi, Ellyn Citra Putranti — Thu, 10 Apr 2025 00:00:00 +0700

The research conducted has the intention and purpose of providing references regarding the impact of green marketing and green brand image on purchasing decisions of male consumers of environmentally friendly fashion products brand X in Kediri. This study uses a quantitative approach with multiple linear regression analysis data analysis techniques. The population of the study was 103 consumers of environmentally friendly fashion products brand X in Kediri, the sampling technique used purposive sampling which applied several criteria to produce a sample of 63 people. The results of the study indicate that green marketing and green brand image have an impact on purchasing decisions of male consumers of environmentally friendly fashion products brand X in Kediri, both partially and simultaneously. The conclusions drawn from this study indicate that male consumers have logical characteristics, where they are considered more loyal to products that suit their needs and desires. In addition, male consumers tend to prefer recycled fashion products that are more environmentally friendly, in addition to being aware and caring about the environment, also because these products have their own uniqueness so that they can be said to be anti-mainstream products.

Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pada PT Kereta Api Indonesia (Persero) Periode 2019-2023

Ryan Achmadi, Rola Manjaleni — Thu, 10 Apr 2025 00:00:00 +0700

This study examines the financial performance of PT Kereta Api Indonesia (Persero) during the period 2019 to 2023 through a comparative study of three main financial indicators: Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER). This analysis aims to evaluate the company's liquidity, profitability, and capital structure and identify potential risks and opportunities for improvement by referring to industry standards according to Kasmir (2019). The author uses a descriptive qualitative research method in this study. The study conducted in the period 2019 to 2023 examined the results of the financial ratio analysis of PT Kereta Api Indonesia (Persero) showing that the Current Ratio (CR) averaged 1,111.7%, far above the ideal standard of 200%, reflecting very strong liquidity but inefficiency in the use of current assets. Return on Assets (ROA) averaged 6.76%, meeting Kasmir's minimum standard (5%), but still below the optimal level (10%), indicating the potential for less than optimal asset utilization. The average Debt to Equity Ratio (DER) is 162.8%, exceeding Kasmir's safe limit (maximum 100%), indicating high dependence on debt and long-term solvency risk. The study concluded that PT KAI needs to balance liquidity, profitability, and solvency strategies to achieve long-term financial stability. The implications of the analysis results can be a reference for management in formulating operational and financial policies, as well as for stakeholders in assessing the company's investment prospects.