International Journal of Economics Development Research (IJEDR)

Job Satisfaction as a Mediator of the Effect of Work Motivation and Work Environment on Employee Performance

2025-10-17T11:10:02+00:00

This study investigates the influence of work motivation and work environment on employee performance, with job satisfaction serving as a mediating variable at PT Kona Bay Indonesia, a global aquaculture breeding enterprise. The research employs a quantitative approach using primary data collected through structured questionnaires distributed to employees. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software to test both direct and indirect relationships among variables. The results reveal that work motivation and work environment each have positive and significant effects on job satisfaction and employee performance. Furthermore, job satisfaction has a strong and significant impact on employee performance, acting as a partial mediator between the independent variables and the dependent variable. The mediation test using the Variance Accounted For (VAF) method shows that job satisfaction explains 39.51% of the effect of work motivation on performance and 41.14% of the effect of work environment on performance, confirming partial mediation in both relationships. These findings highlight that motivated employees who operate in a supportive work environment tend to experience higher job satisfaction, which subsequently enhances their productivity and overall performance. The study contributes theoretically by validating the mediating role of job satisfaction and practically by emphasizing the importance of motivational programs and workplace improvements to strengthen employee engagement and performance.

Strategic Approaches to Improving Service Quality at Hospital

2025-10-18T06:45:10+00:00

This study aims to formulate strategic recommendations for enhancing the service quality of RSUD Ciawi. Despite its strategic location and status as a primary referral center in Bogor Regency, RSUD Ciawi faces critical internal challenges, evidenced by low compliance rates with several National Quality Indicators (INM) (Permenkes No. 30/2022) and persistent public complaints regarding service responsiveness and reliability. This research employs a qualitative descriptive case study method utilizing SWOT analysis (Input, Matching, and Decision stages) and the SERVQUAL model dimensions (Tangibles, Reliability, Responsiveness, Assurance, and Empathy) to identify influencing factors and define actionable strategies. Key data were collected through interviews with key informants and document analysis. The findings reveal a critical lack of staff compliance in crucial clinical protocols, notably Hand Hygiene (53%–69% compliance), Use of Personal Protective Equipment (APD) (65%–81%), and Adherence to Clinical Pathways (25%–49%). Systemic weaknesses also include complicated administrative processes for emergency procedures (C-Section) and capacity limitations (inpatient beds). The resultant strategy focuses on integrated digitalization (RME/Clinical Pathway), strict disciplinary enforcement, and simplification of emergency service procedures to mitigate financial and reputational risks.

Analyzing the Economic Effects of Electronic Word of Mouth and Brand Image on Impulsive Buying through Crowd Attractiveness

2025-10-18T13:17:29+00:00

In this study, The development of the fast-food culinary industry in Indonesia has shown significant growth in line with the increasingly practical lifestyle of society. Fast food, particularly crispy chicken, has become a popular choice due to its convenience and taste. The intense competition in the culinary business, especially in shopping centers, drives entrepreneurs to create strategies that attract consumer interest. One of the consumer behaviors often utilized is impulsive buying, which refers to unplanned purchasing decisions influenced by environmental stimuli. Factors such as product appearance, promotions, electronic word of mouth (e-WOM), brand image, and crowd attraction play an important role in shaping this behavior. e-WOM contributes to forming initial consumer expectations, while brand image builds positive perceptions of the product. However, both require the support of crowd attraction as a mediating variable, functioning as a social cue that strengthens consumer confidence in making impulsive purchases. This study focuses on PokPok My Crispy Snack at Kediri Mall, which has established a strong reputation in the fast-food industry. The findings are expected to provide insights into the factors influencing impulsive buying behavior in the modern culinary business.

Value Co-Creation through Service Interaction Quality: Evidence from Engagement, Communication, and Revisit Intention in Mandalika SEZ

2025-10-18T13:40:53+00:00

This study investigates how customer engagement and marketing communication influence revisit intention through the mediating role of service interaction quality in the Mandalika Special Economic Zone (SEZ), Indonesia. The research aims to explain how customer engagement and marketing communication are translated into revisit intention through high-quality, reciprocal, and trust-based service interactions. Theoretically, this study contributes to the extension of the Service-Dominant Logic by identifying service interaction quality as an operant resource that enables value co-creation between tourists and service providers. Practically, the findings offer insights for destination managers and policymakers to strengthen interaction-driven strategies that foster repeat visitation and sustainable tourism competitiveness. Data were collected from 204 tourists who had visited Mandalika within the past 12 months using purposive sampling and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that customer engagement and marketing communication significantly enhance service interaction quality. However, only marketing communication exerts a direct effect on revisit intention, while customer engagement influences it indirectly through interaction quality. These findings highlight that engagement and communication must be supported by high-quality service interactions to generate destination loyalty, emphasizing the importance of culturally adaptive and community-based exchanges in emerging tourism destinations.

The Mediating Role Of Career Development on The Relationship Between Performance Evaluation and Training Management Toward Job Satisfaction

2025-10-18T14:20:21+00:00

This study aims to analyze the effect of performance evaluation and training management on job satisfaction mediated by career development among Tenggir Park employees. Using a quantitative approach, data were collected through structured questionnaires distributed online to respondents aged 20–35 years in the Soloraya region. The sample was determined using purposive sampling, and data analysis was conducted using the Partial Least Squares (PLS) method with SmartPLS 4 software. The research model included performance evaluation and training management as independent variables, career development as a mediating variable, and job satisfaction as the dependent variable. The measurement model was assessed through validity and reliability testing, while the structural model evaluated the relationships among constructs using R² and Q² values. The results show that both performance evaluation and training management have a positive and significant effect on career development and job satisfaction. Furthermore, career development positively and significantly influences job satisfaction and mediates the relationship between performance evaluation, training management, and job satisfaction. These findings indicate that effective performance evaluation and well-managed training programs enhance employees’ career development and overall job satisfaction.

Determining the Trade Value of Indonesian Lobster Exports to Destination Countries in 2018–2023

2025-10-19T13:45:54+00:00

This study aims to analyze the effect of financial management on profitability in small and medium enterprises (SMEs) producing woven bags in Sukowiyono Village, Ngawi. Financial management variables are measured using Break Even Point (BEP) and profit margin, while profitability is proxied by Return on Assets (ROA), gross profit, and net profit. The research method employs a quantitative approach with multiple linear regression analysis processed through SPSS. The results show that simultaneously, BEP and profit margin have no significant effect on ROA profitability; however, partial tests indicate that BEP has a significant negative effect, while profit margin has a significant positive effect. These findings suggest that BEP functions as a cost planning tool, whereas profit margin is the dominant factor in increasing profit. Analysis of net profit also reveals that profit margin contributes more significantly than BEP to improving profitability. Although the research model is able to explain almost all variations in profitability, there are external factors not included in the analysis. The limitations of this study include the use of only one SME as the research object and a relatively short data period. Therefore, future research is expected to cover more SMEs and include additional variables to produce more representative results.

Organizational Cynicism, Engagement Climate, and Job Satisfaction: The Mediating Role of Organizational Commitment in Manufacturing Industry Sectors

2025-10-20T01:20:56+00:00

This study examines the influence of organizational cynicism dimensions and organizational climate engagement on job satisfaction, mediated by organizational commitment across various manufacturing sectors in Indonesia. This study used a quantitative method with a saturated sampling technique involving 100 manufacturing employee respondents. Data were collected using a Likert Scale questionnaire and analyzed using Partial Least Squares (PLS) with the aid of SmartPLS software. The results indicate that organizational engagement has a significant positive effect on job satisfaction and organizational commitment. Furthermore, organizational commitment plays a significant role in mediating the influence of engagement climate on job satisfaction. However, organizational cynicism did not significantly influence job satisfaction or organizational commitment.

The Effect of Self-Efficacy and Interest on Career Decisions with Achievement Motivation as a Mediating Variable on Generation Z in Surakarta

2025-10-20T09:45:50+00:00

This study aims to analyze the influence of self-efficacy and interest on career decisions of Generation Z in Surakarta, with achievement motivation as a mediating variable. Using quantitative methods with SmartPLS analysis, this study involved 100 Generation Z respondents. The results showed that self-efficacy had a significant positive effect on career decisions, while interest had no direct effect. Achievement motivation was shown to mediate the relationship between self-efficacy and interest on career decisions. These findings emphasize the importance of strengthening self-efficacy and achievement motivation so that Generation Z can make appropriate career decisions.

Analysis of Situational Leadership and Financial Compensation on Employee Performance Mediated by Motivation

2025-10-20T10:36:48+00:00

This study aims to investigate the effects of situational leadership and financial compensation on employee performance, with motivation as a mediating variable. A quantitative approach was employed, using structured questionnaires distributed to employees at dealerships in the Soloraya area. The sample was selected purposively based on criteria such as employment status, age (21–35), and residence, yielding at least 50 respondents. Data were analyzed using Partial Least Squares (PLS) in SmartPLS 4.0, including assessments of validity, reliability, multicollinearity, and structural relationships through R², Q², t-tests, and path coefficients. The results indicate that situational leadership positively and significantly influences motivation, while financial compensation positively and significantly affects both employee performance and motivation. However, motivation does not significantly impact employee performance and cannot mediate the effects of situational leadership or financial compensation. These findings suggest that organizations should focus directly on leadership practices and compensation structures to enhance performance. Future research may explore additional variables, broader geographic contexts, or qualitative methods for deeper insight into the interplay between leadership, compensation, motivation, and performance.

Driving the Cashless Economy: The Influence of QRIS Utilization on Consumer Purchase Intention in Surakarta

2025-10-20T12:26:16+00:00

This study aims to analyze the influence of payment technology, non-cash payment, purchase intention, and community interest on the use of the Quick Response Code Indonesia Standard (QRIS) among the people of Surakarta. The research employs a quantitative approach with primary data collected through an online questionnaire during the 2021–2023 period. The sample was obtained using cluster random sampling, involving Surakarta residents who had used QRIS at least once and exhibited a high level of purchase intention. The dependent variable is QRIS usage, while the independent variables include payment technology, non-cash payment, purchase intention, and community interest. Data analysis was conducted using multiple linear regression after validity, reliability, and classical assumption tests. The findings indicate that payment technology, non-cash payment, purchase intention, and community interest significantly affect QRIS usage. This study provides empirical insights into the factors driving QRIS adoption in Surakarta and serves as a foundation for future research in other regions.

Fostering Innovative Work Behavior Through Ethical Leadership and Organizational Culture: The Mediating Role of Job Satisfaction

2025-10-21T01:05:42+00:00

This study aims to examine the effect of ethical leadership style and organizational culture on employees’ innovative work behavior, with job satisfaction as a mediating variable. The research is grounded in the growing need for moral leadership and a supportive work culture to enhance organizational competitiveness amid rapid environmental changes. A quantitative approach with a survey method was employed, involving 76 employees of the UPTD Jagir Community Health Center in Surabaya City. Data were analyzed using the Structural Equation Modeling (SEM) technique with the assistance of SmartPLS software. The findings reveal that both ethical leadership style and organizational culture have a significant positive effect on employees’ innovative work behavior. Furthermore, job satisfaction plays a significant mediating role in the relationship between ethical leadership style, organizational culture, and innovative work behavior. These results indicate that employees’ innovative behavior is not only shaped by ethical leadership and organizational culture but is also strongly influenced by their level of job satisfaction. The study provides practical implications for organizational management, emphasizing the importance of strengthening ethical values in leadership and cultivating a work culture that fosters creativity and job satisfaction.

Work Motivation as a Mediator of the Relationship between Transformational Leadership, Organizational Culture, and Personnel Performance: Evidence from the Indonesian Navy

2025-10-21T07:23:03+00:00

This study aims to determine the influence of transformational leadership and organizational culture on personnel performance with work motivation as a mediator. This study adopts a quantitative approach through a survey method to test the hypothesis regarding the relationship between transformational leadership, organizational culture, work motivation, and personnel performance. The results of the study indicate that transformational leadership does not influence personnel performance even through work motivation. However, organizational culture and work motivation positively influence personnel performance. Additionally, organizational culture positively influences personnel performance through work motivation. Recommendations for future research include expanding the variables that may influence performance, such as work environment, competence, or job satisfaction, to obtain a more comprehensive understanding.

Green Marketing Mix Based on Digitisation: A Strategy for Revitalising Micro, Small, and Medium Enterprises (MSMEs) in Medan City After the 2024 Elections

2025-10-21T10:09:36+00:00

This study aims to analyse the impact of the digitalisation-based Green Marketing Mix on the revitalisation strategy of Micro, Small, and Medium Enterprises (MSMEs) in Medan City after the 2024 elections. The research approach uses a quantitative method with a survey of 120 MSME actors, as well as qualitative depth through semi-structured interviews to obtain in-depth perspectives on the implementation of green digital strategies. The results show that the components of the Green Marketing Mix, including environmentally friendly products, pricing, digital promotion, and digital-based distribution, have a significant effect on MSME revitalisation, particularly in terms of increasing competitiveness, operational efficiency, and consumer engagement. Qualitative analysis reveals that marketing digitalisation enables MSMEs to penetrate broader markets, reduce costs, and strengthen their sustainable business image. These findings emphasise the importance of integrating green strategies and digitalisation as a solution for revitalising MSMEs after major political events, and provide practical implications for the development of government policies and business actors to improve local economic sustainability.

Economic Determinants of Visitor Satisfaction: The Role of Social Media, Price Perception, and Service Quality at Villa Kintamani Gold View

2025-10-22T01:31:15+00:00

Social media, price, and service quality are factors that can influence visitor satisfaction at Villa Kintamani Gold View. Reliable social media can have a positive impact on Villa Kintamani Gold View, ultimately benefiting the management through increased visitor satisfaction. Providing the best service quality to visitors will certainly lead to higher levels of visitor satisfaction. This study aims to determine the extent to which social media, price, and service quality affect visitor satisfaction. The research is causal in nature and employs a quantitative approach. The purposive sampling method was used to collect a sample of 85 respondents from the population. The findings indicate that social media, price, and service quality have a positive and significant impact on visitor satisfaction.

The Role of Financial Technology Use and Women Entrepreneur Empowerment in Developing Entrepreneurial Competence and Business Performance of MSMEs in Medan City

2025-10-22T01:59:12+00:00

This study aims to analyse the influence of Women Entrepreneurs Empowerment and the Use of Financial Technology on Business Performance and the Development of Entrepreneurial Competence in MSMEs. The research method used is quantitative with data collection through questionnaires distributed to MSME actors, then analysed using linear regression. The results show that women's empowerment has a significant effect on business performance and entrepreneurial competency development, while the use of financial technology has a significant effect on business performance but no effect on entrepreneurial competency development. These findings emphasise the importance of women's empowerment as a key strategy in improving entrepreneurial skills and business performance, as well as the need for the appropriate use of financial technology to support business performance. This study has implications for MSME actors, the government, and related institutions in designing training programmes, mentoring, and digital facilities to increase women's empowerment and the effective use of financial technology in the MSME sector.

The Contribution of Fintech to Strengthening SME Financing Access: Evidence from Majene Regency

2025-10-22T03:12:58+00:00

The rapid growth of financial technology (fintech) has brought significant changes to access to financing for small and medium enterprises (SMEs) in Indonesia, particularly in areas with limited conventional banking services. This study aims to analyse the impact of fintech on improving SME access to financing in Majene Regency, West Sulawesi. Using a mixed methods approach, quantitative data was collected from 165 SME actors through structured questionnaires, while qualitative data was obtained through in-depth interviews with selected informants. The variables examined included ease of use, fintech service features, and access to financing, which were analysed using multiple linear regression (SPSS 27) and thematic analysis (NVivo). The results showed that ease of use and fintech service features had a significant positive effect on SME access to financing. The majority of respondents stated that fintech applications—especially QRIS and digital wallets—greatly facilitated transactions and business management. However, there are still obstacles in the form of uneven digital literacy and unstable network infrastructure, so that the use of digital financing features is not yet optimal. This study concludes that the development of inclusive and user-friendly fintech solutions, accompanied by broader digital literacy programmes, is crucial to maximising the role of fintech in supporting regional SMEs. These findings have important implications for fintech providers, local governments, and policymakers in designing effective strategies to strengthen SME growth through digital financial inclusion.

Resolving Conflicts, Sustaining Livelihoods: A Fisheries Resource Management Model for Enhancing Fishermen’s Welfare

2025-10-22T03:28:10+00:00

This study aims to analyse the effect of capture fisheries resources and conflict resolution on fishermen's welfare in the coastal area of Sibolga City, as well as to explore the moderating role of conflict resolution in the relationship between capture fisheries resources and fishermen's welfare. The study used a quantitative approach with data collection through questionnaires administered to active fishermen in coastal areas, and analysed using linear regression and moderation tests. The results showed that capture fisheries resources and conflict resolution had a significant effect on fishermen's welfare, but conflict resolution did not act as a moderating variable between capture fisheries resources and fishermen's welfare. These findings emphasise the importance of effective fisheries resource management and conflict resolution strategies as efforts to improve fishermen's welfare. This study has implications for the government and related institutions to strengthen fisheries resource management, improve conflict resolution capacity, and design sustainable development programmes that support the welfare of coastal communities.

Linking Performance, Policy, and Supervision to Revenue Growth in Public Roadside Parking Services: Evidence from Buleleng Regency

2025-10-22T09:45:10+00:00

This study aims to analyze the effect of performance, policy, and supervision on retribution revenue in Buleleng Regency. Using a quantitative approach, data were collected from 110 employees of the local Department of Transportation responsible for managing public parking services. The study employed multiple linear regression analysis to test the influence of the independent variables—performance, policy, and supervision—on the dependent variable, retribution revenue. Reliability and validity tests confirmed that the research instruments were consistent and accurate. Classical assumption tests, including normality, multicollinearity, and heteroskedasticity, indicated that the regression model met the necessary criteria. The results of the t-test show that each independent variable has a significant positive effect on retribution revenue, with performance having the strongest influence, followed by supervision and policy. The F-test results further confirm that all independent variables collectively impact retribution revenue. The coefficient of determination (Adjusted R² = 0.647) indicates that 64.7% of the variance in retribution revenue can be explained by the independent variables, while the remaining 35.3% is influenced by other external factors. This study concludes that improving employee performance, implementing strategic policies, and enhancing supervision are essential for increasing retribution revenue. The findings provide practical implications for local government management and suggest directions for future research to include broader contexts, qualitative insights, and the integration of predictive analytics in revenue optimization.

How Leverage, Profitability, Profit Persistence, Capital Intensity, and Litigation Risk Influence Accounting Conservatism

2025-10-22T14:11:49+00:00

This study aims to examine the effect of Leverage, Profitability, Earnings Persistence, Capital Intensity, and Litigation Risk on Accounting Conservatism in technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research approach used is quantitative with multiple regression analysis to determine the effect of each independent variable on the dependent variable. The results of the study indicate that Leverage, Earnings Persistence, and Capital Intensity do not affect accounting conservatism. This indicates that the level of debt, profit stability, and the size of fixed assets are not determining factors in the application of the principle of conservatism by companies. On the contrary, Profitability and Litigation Risk have a significant effect on accounting conservatism. The higher the level of profitability, the lower the company's tendency to apply conservatism. Meanwhile, the greater the risk of litigation faced, the higher the application of accounting conservatism as a form of prudence. These findings imply that external factors, such as legal risk, play a more significant role in driving corporate conservative practices than internal factors, such as financial structure and assets.

Self-Efficacy, Perceived Organizational Support, and Organizational Citizenship Behavior: The Mediating Effect of Organizational Culture

2025-10-26T04:41:30+00:00

The Village Office is required to have employees who have extra roles, good personalities, and have a high commitment to the agency so that the company's goals can be achieved. One of the factors that influence organizational citizenship behavior is self-efficacy and perceived organizational support. This study aims to provide comprehensive insight into the factors that influence organizational citizenship behavior with a focus on aspects of self-efficacy and perceived organizational support, and how organizational culture can mediate these influences. The research design used in this study is a quantitative approach. The results of the study indicate that self-efficacy and perceived organizational support have a positive and significant effect on organizational culture at the Bongan Tabanan Village Office. Self-efficacy, perceived organizational support, and organizational culture have a positive and significant effect on Organizational Citizenship Behavior at the Bongan Tabanan Village Office. Organizational culture is able to mediate the influence of self-efficacy and perceived organizational support on Organizational Citizenship Behavior at the Bongan Tabanan Village Office. This means that an increase in self-efficacy and perceived organizational support will improve organizational culture and will also improve Organizational Citizenship Behavior at the Bongan Tabanan Village Office.

MSME Financial Performance: The Role of Green Accounting, Green Intellectual Capital, and Fintech in the Sustainability of MSMEs

2025-10-28T06:04:27+00:00

This study examines and tests personality-mediated management behaviour in MSMEs in Semarang City in relation to financial attitudes and financial experience. Version 25 of SPSS was used to process the data. In Semarang City, 88 MSME business actors made up the sample. The study findings indicate that there is a substantial relationship between personality and financial views as well as experience. There is a considerable impact of financial attitudes on management conduct. Regarding how management conduct is impacted by financial experience, personality has a major impact on how managers behave. Not only does financial experience have a substantial impact on management behaviour mediated by personality, but financial views also have a big influence. Thus, each of the seven current hypotheses has a noteworthy and beneficial impact.

Green Entrepreneurship: The Role of Sandwich Generation Intentions through Entrepreneurial Orientation and SDGs Literacy

2025-10-29T00:07:14+00:00

This study aims to analyse the role of the sandwich generation's intentions in shaping green entrepreneurship through entrepreneurial orientation and Sustainable Development Goals (SDGs) literacy in Deli Serdang Regency. The research approach used a quantitative method with a survey of the sandwich generation running micro and small businesses, and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results showed that entrepreneurial orientation and SDGs literacy had a significant influence on the formation of green entrepreneurship, while entrepreneurial intention acted as a mediator in strengthening this relationship. These findings emphasise the importance of developing entrepreneurial orientation and understanding of SDGs as strategies to encourage environmentally friendly business practices among the sandwich generation. This study provides practical implications for the government, educational institutions, and business actors in designing training and education programmes that support sustainable entrepreneurship.

Enhancing Managerial Decision-Making Quality through Activity-Based Costing: An Economic Perspective

2025-10-29T01:03:56+00:00

This study aims to analyse the contribution of Activity-Based Costing (ABC) to improving the quality of managerial decision-making, particularly within the manufacturing and service sectors. A systematic literature review (SLR) approach was employed, drawing data from databases such as Scopus, ScienceDirect, and Google Scholar, and focusing on publications from 2018 to 2025. Through a gradual selection process, 23 relevant articles were identified. The findings indicate that ABC effectively reduces cost distortions—such as under costing by up to 491%—enhances operational efficiency, and supports strategic decisions in areas such as pricing and cost control, leading to profitability improvements of up to 20–30% across various sectors. The study suggests that governments should support ABC adoption in small and medium-sized enterprises (SMEs) through subsidy policies and digitalisation initiatives. For businesses, the implementation of ABC can foster competitiveness and innovation, thereby strengthening the local economy through more accurate and data-driven decision-making. This research contributes new insights by integrating ABC into the context of Industry 4.0, highlighting the potential of technologies such as artificial intelligence (AI) to address traditional challenges, including resistance to change and reliance on manual data processing.

Financial Efficiency: An Analysis of Accounting Recording Systems in Food Sector MSMEs

2025-10-29T05:08:13+00:00

Accounting is a systematic process of recording, classifying, simplifying, and communicating financial transaction data with the aim of producing appropriate and reliable information for economic decision-making. In today's modern era, many micro, small, and medium enterprises (MSMEs), which are the backbone of the Indonesian economy, have yet to optimally implement accounting practices. A lack of understanding of accounting, limited human resources, and minimal access to information are the main challenges in implementing accounting in the MSME sector. This study aims to examine the extent of understanding and application of accounting records in 30 MSMEs in Cikondang Hamlet, RT 006/RW 002, located around the Pamulihan Grand Mosque. The data used consisted of primary data obtained through direct interviews with business owners, as well as secondary data sourced from documentation and other references. This study used a descriptive quantitative approach. The results of the study indicate that most MSMEs have not formally implemented accounting principles and still rely on simple records, or do not keep records at all. This has an impact on the inaccuracy of the financial reports produced and hinders accurate business decision-making.

Balancing Study and Work: An Analysis of Part-Time Employment among University Students and Its Implications for Human Capital Development

2025-10-29T07:04:49+00:00

This study aims to explore in depth the experiences, challenges, and strategies of students in balancing their dual roles as learners and part-time workers. The phenomenon of working students is increasingly common; however, qualitative research examining their subjective perspectives remains limited. Using a qualitative case study approach, data were collected through semi-structured in-depth interviews with ten active students from various study programs who held part-time jobs in Solo. The findings indicate that balancing academic and work responsibilities is a dynamic process influenced by multiple factors. Effective time management, flexible work schedules, and social support from family, friends, and the campus environment are key to students’ success. Participants revealed that part-time work not only fulfills financial needs but also contributes to the development of independence, interpersonal skills, and relevant professional experience. Nevertheless, they also face significant challenges. The study concludes that the success of part-time student workers largely depends on a combination of adaptive personal strategies and strong external support

Analyzing the Economic Impact of Marketing Mix Strategies on Entrepreneurial Resilience

2025-10-30T03:43:21+00:00

In this study, This study aims to examine the marketing mix strategies and entrepreneurial challenges faced by UMKM Warung_Nasii. The research employs a qualitative approach using phenomenological methods to explore the subjective experiences of business actors in depth. Data were collected through in-depth interviews with the business owner and supporting informants, as well as direct observation of business activities at the outlet and during Car Free Day events. The findings reveal that the 7P marketing mix strategies (product, price, place, promotion, people, process, and physical evidence) are applied adaptively by Warung_Nasii in responding to the dynamics of the culinary market. Product variations are achieved through menu innovation, pricing strategies are adjusted to consumer purchasing power, location strategies combine permanent outlets with participation in CFD events, and promotion is carried out through social media and direct customer interaction. However, the study also identifies several significant challenges, such as limited capital, fluctuations in raw material prices, increasingly intense business competition, limited human resources, and operational time management. From a phenomenological perspective, these challenges are not merely obstacles but also shape adaptive strategies that strengthen business resilience. This research contributes to the development of MSME marketing strategy literature by providing empirical insights into the application of the marketing mix alongside the dynamics of entrepreneurial challenges. The findings are expected to serve as a reference for other culinary MSMEs in formulating innovative, contextual, and sustainable marketing strategies.

Aligning Measures of Poverty: An Econometric Exploration of MPI-Income Mismatches in ASEAN (2019–2024)

2025-10-30T07:04:43+00:00

This study investigates the mismatch between income poverty and multidimensional poverty (MPI) across six ASEAN countries: Indonesia, Cambodia, Laos, Philippines, Thailand, and Vietnam, over the 2019–2024 period. It explores the determinants of mismatch and the influence of specific deprivation indicators using a comprehensive set of econometric approaches. Combining descriptive trends with panel data analysis (OLS), PCA-based classification, ridge regression, and logit/probit models, the research draws from the Global MPI datasets and income poverty estimates to assess both cross-country and within-country dynamics. The findings reveal persistent mismatches: while income poverty shows consistent declines, MPI remains high in several countries due to sustained deprivations, particularly in living standards and education. PCA confirms the multidimensional structure of poverty, and binary choice models highlight the most significant contributors to mismatch. Countries like Cambodia face pronounced mismatches, while Indonesia and Vietnam exhibit better alignment between income and MPI. The study emphasizes the limitations of relying solely on income measures and advocates integrating MPI into national poverty strategies. By highlighting hidden deprivations, the research offers novel insights and actionable recommendations for improving the accuracy and inclusivity of poverty targeting mechanisms in the ASEAN region.

The Effect of Earnings Management and Inventory Intensity on Tax Aggressiveness with Independent Commisioners as Moderating Variables

2025-10-14T14:40:11+00:00

This study aims to determine the effects of earnings management and inventory intensity on tax aggressiveness, with independent commissioners as a moderating variabel. Taxation issues arise due difference in tax perceptions between companies and the government, resulting in tax aggressiveness where companies consider taxes to be a burden and therefore attempt to develop both legal and illegal strategies to avoid taxes, while the government considers taxes to be state revenue. This research is a quantitative study focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The method used in this study is multiple linear regression analysis using SPSS software. The results show that earnings management and inventory intensity simultaneously have a positive effect on tax aggressiveness. In addition, independent commissioners can positively influence the effect of earnings management on tax aggressiveness and are unable to moderate the effect of inventory intensity on tax aggressiveness. this research uses the most recent data and adds a moderating variable, namely independent commissioners, which are expected to strengthen and weaken the influence of earnings management and inventory intensity on tax aggressiveness.

Economic Financial and Sustainability Drivers of Firm Value: The Moderating Role of Dividends in Southeast Asia’s Oil, Gas, and Lubricant Sector (2021–2024)

2025-11-01T01:28:22+00:00

This study examines the economic influence of financial performance and sustainability performance on firm value, with dividends serving as a moderating variable, in oil, gas, and lubricant sub-sector companies across Southeast Asia during the 2021–2024 period. A quantitative causal research design was employed, utilizing secondary data derived from annual and sustainability reports of publicly listed companies in Southeast Asian stock exchanges. The sample comprises 18 companies selected through purposive sampling. The variables analyzed include financial performance (Return on Assets/ROA), sustainability performance (Environmental, Social, and Governance/ESG Score based on the 2021 GRI Standards), firm value (Price to Book Value/PBV), and dividends as a moderating variable. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 26. The findings reveal that financial performance initially shows no significant effect on firm value; however, after the inclusion of dividends as a moderating variable, the effect becomes significant and negative. Sustainability performance (ESG Score) demonstrates a positive and significant influence on firm value before moderation, but this relationship loses significance once dividends are introduced into the model. Furthermore, dividends do not moderate the relationship between financial performance and firm value, yet they significantly and negatively moderate the relationship between sustainability performance and firm value. This suggests that higher dividend payouts may weaken the positive impact of sustainability performance on firm value, as investors tend to prioritize short-term returns over long-term sustainability benefits. These results imply that companies should carefully align dividend policies with sustainability strategies to sustain long-term firm value and investor confidence.

Analyzing the Economic Impact of Capital Structure as a Mediator on Firm Value

2025-11-01T14:26:06+00:00

This study aims to analyze the effect of Return on Assets (ROA) and Return on Equity (ROE) on firm value, with the Debt to Asset Ratio (DAR) as a mediating variable. Firm value is measured using two indicators, namely Price to Book Value (PBV) and Tobin’s Q. The study was conducted on companies in the industrial and mining sectors listed on the Indonesia Stock Exchange (IDX) over a four-year observation period. The approach used is quantitative explanatory research, employing the Partial Least Square (PLS) analysis technique to test both direct and indirect relationships among variables. The results indicate that ROA and ROE have no significant effect on firm value (both PBV and Tobin’s Q). However, ROA has a significant negative effect on DAR, suggesting that companies with higher profitability levels tend to rely less on debt-based financing. Meanwhile, DAR shows no significant effect on firm value, whether measured by PBV or Tobin’s Q, implying that capital structure does not serve as a mediating variable in the relationship between profitability and firm value. Thus, the increase in firm value cannot be explained through the mechanism of capital structure in industrial and mining sector companies in Indonesia. The implications of this study suggest that internal fundamental factors such as profitability and capital structure are not yet the main determinants shaping firm value. External factors such as commodity price fluctuations, macroeconomic conditions, and investor perceptions of financial risk are presumed to have a greater influence on firm value. Future research is recommended to include additional variables such as firm size, growth opportunity, and good corporate governance to enhance understanding of the dynamics determining firm value.

Strategic Leadership and Employee Performance: Unraveling the Mediating Role of Managerial Competence

2025-10-01T02:54:31+00:00

This study aims to examine the effect of strategic leadership on employee performance, with managerial competence as a mediator. A quantitative survey method was employed in this study, involving 65 respondents, all employees of PT. Almeira Putri Rahmat Karawang, using a saturated sampling technique. The research instrument was developed based on indicators for each variable and measured using a Likert scale. Data analysis was conducted using a PLS-based SEM approach. The results of the outer model test indicate that all indicators are convergently valid, and the constructs used have met the criteria for reliability and discriminant validity. The R-squared value indicates that employee performance can be explained by the independent variables by 58.4%, while managerial competence explains 17.7%. The results of the hypothesis testing indicate that strategic leadership has a positive and significant effect on employee performance, strategic leadership has a positive and significant effect on managerial competence, and managerial competence also has a significant effect on employee performance. Managerial competence significantly mediates the relationship between strategic leadership and employee performance. These findings emphasize the importance of managerial competency in strengthening the influence of strategic leadership on improving employee performance.

Behavioral Economic Analysis of Brand Image, Service Quality, Social Media Quality, and Price Perception in Influencing Generation Z’s Purchase Intention for Cross-Border Personal Shopping Services: The Mediating Role of Trust

2025-11-03T13:44:51+00:00

The jastip (personal shopper) business has become a popular trend in Indonesia in recent years. In the context of trade and consumption, jastip refers to a service where someone (jastip provider or personal shopper) offers to buy goods from a particular place or store at the request of another person (consumer). In return, the jastip provider will usually charge a service fee or commission on top of the price of the goods purchased. The research in this article aims to examine the factors that influence Purchase Intention on jastip, especially in generation Z, using the variables Brand Image, Service Quality, Social Media Quality, and Price Perception mediated by Trust. The study uses primary data that has been processed through the distribution of questionnaires in the form of Google Forms to the Batam City Community who have used jastip. A total of 311 respondent data that meet the criteria and are then processed using the SPSS program for respondent demographic data analysis and the SmartPLS program for hypothesis testing. The results of the study indicate that Brand Image, Service Quality, Social Media Quality, and Price Perception have a significant positive effect on Purchase Intention through Trust mediation. This study shows the importance of Trust as a mediator that connects all variables in influencing Purchase Intention towards Jastip among Generation Z in Batam City.

Economic Evaluation of Service Budget Performance in the Education Sector

2025-11-04T01:55:02+00:00

This research aims to assess budget performance at the Bekasi District Education Office for the 2020-2023 Fiscal Year period. The method used is descriptive qualitative to produce a budget performance assessment. Data collection was carried out through interviews and document review. The results of this research show the budget performance of the District Education Office. Bekasi, viewed from an economic perspective in 2020-2023, experiences fluctuations every year and is categorized as economical because the economic ratio level is between 90%-100%. For the level of efficiency in the 2020-2023 budget revenue, it is categorized as less efficient because the efficiency ratio is more than 90%. Then the level of effectiveness experienced a decrease in effectiveness from 2020-2023 but was still categorized as effective because the level of effectiveness ratio was between 90% - 100%. Therefore, the Bekasi District Education Office needs to prioritize the preparation of more efficient budget planning based on the Value for money concept. namely budget effectiveness, budget efficiency, economics, and budget.

Development Inequality Between Regencies/Cities and Its Impact on Population Migration within the Province of West Nusa Tenggara Period 2020–2024

2025-10-29T14:40:12+00:00

This research examines the influence of development inequality between districts/cities on population migration in West Nusa Tenggara Province (NTB) in 2020–2024. Using a panel data approach and the Fixed Effect Model (FEM) method, The present research examines six independent variables, Gross Regional Domestic Product (GDP) per capita, poverty rate, education level, infrastructure, open unemployment rate, and Human Development Index (HDI), on inward migration as dependent variables. Empirical results based on the Fixed Effect Model estimate show that partially, the variables of infrastructure, unemployment, and HDI have a significant effect on inward migration, while other variables do not. Simultaneously, all independent variables had a significant effect with an adjusted R² value of 70.11%, indicating that the model has a strong ability to explain interregional migration. Based on these results, this study recommends equitable development policies through poverty alleviation based on local empowerment, improving the quality of infrastructure and education, and creating productive jobs to reduce inequality and control unbalanced migration flows between regions.

The Relationship Between Total Reward Management and Employee Performance: A Case Study of Oil & Gas Company in Indonesia

2025-11-04T04:12:18+00:00

These objectives provide a structured framework for in-depth analysis that focuses on spesific objectives of the research: determining the relationship between Total Reward Management and employee performance, determining the factors of Total Reward Management that had significant relationship to employees, and giving Recommendation of Total Reward Management Package to increase employee performance in PT Petroleum Upstream Corporation. This study uses a mixed-methods approach, combining surveys of 547 employees and focus group discussions with management. Quantitative data were analyzed using descriptive statistics, reliability tests, and regression analysis, while qualitative data were examined through thematic and root cause analysis to explore the implementation and impact of Total Reward on employee performance. The findings show that Total Reward Management has a positive and significant relationship with employee performance at PT Petroleum Upstream Corporation, fulfilling the first research objective. Each component of total rewards including compensation, benefits, well-being, development, and recognition also demonstrated a significant impact on employee performance, with well-being, recognition, and benefits showing the strongest correlation, thereby addressing the second objective. Based on both quantitative and qualitative analysis, this study recommends enhancing non-financial rewards, particularly in well-being and recognition programs, while maintaining a balanced reward mix. These actionable recommendations support the third objective by offering practical strategies to improve employee performance through an optimized Total Reward Management package.

Impulse buying on marketplace applications: shopping patterns of Tiktok Shop consumers TiktokShop

2025-11-04T12:49:53+00:00

This study aims to analyze the influence of Fear of Missing Out (FOMO) and storytelling marketing on purchase decision in the TikTokShop platform, with impulse buying as a mediating variable. A quantitative approach was employed by distributing questionnaires to 300 respondents in the Madiun Residency areaespecially Ponorogo Regency and Pacitan Regency , selected through purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results reveal that FOMO and storytelling marketing have a significant positive effect on impulse buying, which subsequently mediates consumer purchase decisions. These findings strengthen previous literature emphasizing the role of psychological factors and narrative-based marketing strategies in driving consumer behavior within the digital commerce era. From a practical perspective, this study provides implications for businesses to optimize digital marketing strategies by leveraging psychological urgency (FOMO) and persuasive narratives to enhance promotional effectiveness and foster customer loyalty in social media-based e-commerce ecosystems.

Linking Self-Efficacy to Employee Performance: Evidence from BPJS Employment Denpasar with Job Satisfaction as a Mediator

2025-11-05T04:13:15+00:00

This study aims to examine the influence of self-efficacy on employee performance, with job satisfaction as an intervening variable, within the organizational setting of BPJS Ketenagakerjaan Denpasar. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationships among variables in the proposed theoretical framework. The findings reveal that self-efficacy significantly affects both job satisfaction and employee performance, directly and indirectly, through the mediating role of job satisfaction. These results underscore that self-efficacy not only enhances performance directly but also activates a psychological mechanism of job satisfaction that facilitates productive employee behavior. Within the bureaucratic context, this study contributes both conceptually and practically to human resource development strategies. Recommendations are offered to policymakers to implement efficacy-based training, internal recognition systems, and supportive leadership to foster an empowering and sustainable work environment.

Establishing Regional Fiscal Autonomy Through Improving the Quality of Financial Reports and Human Resource Competence: Empirical Evidence from Indonesia

2025-10-23T10:20:01+00:00

This study reveals testing in budget management and apparatus resources through the quality of financial reports and the quality of human resources that affect the level of regional Autonomy. The study uses a quantitative approach through data collection from 542 local governments in Indonesia during the 2021-2022 period, with a total of 1,084 observations analyzed using multiple linear regression with STATA-17 software. The test results reveal that, specifically, the quality of financial reports and the Human Development Index as a representation of human resource quality have a positive and significant relationship in shaping regional fiscal Autonomy. This indicates that increasing the transparency and accountability of financial reports and strengthening human resource capacity will strengthen the ability of local governments to finance development independently without excessive dependence on central transfers. Local governments with good financial report quality, as evidenced by fair audit results without exceptions and supported by competent human resources, are better able to optimize local revenue, manage expenditures efficiently, and improve community welfare. This study emphasizes the importance of improving the competence of officials and applying the principle of accountability in the preparation of financial reports as key strategies for strengthening fiscal Autonomy and supporting the achievement of sustainable regional development.

Local Government Investment in Financial Performance: Evidence from Local Government in Indonesia

2025-10-04T03:03:33+00:00

Indonesia's national development goals focus not only on improving social welfare but also on creating an inclusive and sustainable investment climate. This study aims to analyze the influence of regional financial performance on regional investment levels in Indonesia, with a focus on financial independence and flexibility. This study uses quantitative methods. The data used covers 420 provinces/regencies/cities in 2021 and 2022 with a total of 840 observations, which were analyzed using multiple linear regression. The results show that regional financial independence has a positive and significant effect on investment levels, reflecting the region's ability to manage resources independently. Regional financial flexibility also has a positive and significant effect, with the ability to adjust budgets that support sustainable development and investment. The results of this study indicate that the combination of financial independence and flexibility creates a sustainable investment climate, especially in the fields of foreign direct investment (FDI) and domestic direct investment (DDI). The implications of this study demonstrate the importance of adaptive and transparent regional financial management to increase investment attractiveness and accelerate regional economic growth in Indonesia. This study has limitations in the scope of variables that only cover two financial performance indicators out of six available indicators, as well as limited data until 2022. Future studies are recommended to add other relevant variables such as human resource quality, risk management index, political stability and infrastructure, as well as conduct longitudinal analysis with annual data and a cross-regional approach among developing countries.

The Effect of CEO Gender, Director Reputation, and Institutional Ownership on the Quality of Financial Reporting in Manufacturing Firms Listed on the Indonesia Stock Exchange for the Period 2022–2024

2025-11-07T06:03:44+00:00

Examining the impact of CEO gender, director reputation, and institutional ownership on the quality of financial reports for manufacturing companies listed on the Indonesia Stock Exchange between 2022 and 2024 is the aim of this study. Based on data completeness criteria, 60 companies and 240 firm-year observations were selected by purposeful selection from the research population, which comprised 81 industrial organizations. The data was examined using multiple linear regression using SPSS 25. This was followed by classical assumption tests such as the autocorrelation, multicollinearity, heteroscedasticity, and normality tests. In contrast, director reputation demonstrates a significant negative influence, indicating that possessing a strong reputation does not necessarily lead to higher transparency in financial reporting. Meanwhile, institutional ownership shows a significant positive relationship with financial statement quality, emphasizing the vital monitoring function of institutional investors in corporate governance. With an adjusted R2 value of 32.8%, the three independent factors taken together have a considerable combined impact on the quality of financial statements. This suggests that factors beyond the scope of this model also have an impact on variations in reporting quality. Therefore, it may be said that the quality of financial statements is shaped by the interaction of ownership structure, board reputation, and leadership qualities. Consequently, enhancing financial reporting quality requires the support of additional corporate governance mechanisms that strengthen managerial transparency and accountability.

The Influence Of Firm Size, Firm Age and Leverage On Intellectual Capital Disclosure

2025-11-10T11:08:10+00:00

The disclosure of intellectual capital an intangible asset category governed by PSAK No. 19 (Revised 2009) is typically reported within a firm’s annual report. Such reporting customarily addresses three principal dimensions: human capital, structural capital, and relational capital. This research investigates whether firm size, firm age, and financial leverage exert significant effects on the extent of intellectual capital disclosure. The study population comprises property and real-estate firms listed on the Indonesia Stock Exchange over the 2020–2024 period. Using purposive sampling, the research selects 33 firms, yielding 165 panel observations. A quantitative methodology and panel regression analysis are implemented with EViews 12 to test the hypotheses. The findings are intended to illuminate determinants of intellectual capital disclosure for practitioners and to underscore the need for firms to monitor evolving disclosure requirements and standards pertaining to intangible informatio.

The Role of Human Capital Development in Enhancing Employee Performance: An Economic Perspective on Training, Remuneration, and Teamwork

2025-11-11T07:31:54+00:00

This research investigates how training, compensation, and teamwork impact employee performance at PT Dan Liris. Adopting a quantitative method within a positivist framework, the study surveyed permanent employees with at least six months of tenure across various departments, including production, quality control, maintenance, human resources, and administration. Data were gathered using a structured questionnaire based on a five-point Likert scale and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that training, compensation, and teamwork all exert a significant positive effect on employee performance. Well-designed training programs enhance employees’ skills, knowledge, and adaptability, while equitable and competitive compensation boosts motivation and productivity. Additionally, effective teamwork underpinned by strong communication and collaboration promotes efficiency and collective accountability in meeting organizational objectives. The results indicate that the proposed model explains 64.8% of the variance in employee performance, demonstrating robust predictive capability. The study recommends that PT Dan Liris consistently improve training programs, uphold fair compensation practices, and foster a collaborative teamwork culture to optimize overall employee performance.

Analysis of the Influence of Liquidity, Profitability, Solvency, and Company Size on Company Value

2025-11-11T11:33:40+00:00

This study investigates the influence of liquidity, profitability, solvency, and firm size on firm value among consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2024. Employing a quantitative causal-associative research design and purposive sampling, the analysis focuses on firms with complete financial disclosures and publicly available market data. The study utilizes secondary data obtained from company financial reports and the Indonesia Stock Exchange database. Liquidity is measured by the Current Ratio (CR), profitability by Return on Assets (ROA) and Return on Equity (ROE), solvency by the Debt to Equity Ratio (DER), firm size by the natural logarithm of total assets, and firm value by Tobin’s Q. Descriptive statistics, diagnostic tests, and multiple linear regression analyses were conducted. The findings indicate that liquidity has a significant negative effect on firm value, while profitability has a significant positive effect. Solvency demonstrates a negative but statistically insignificant effect, and firm size exhibits a significant negative relationship with firm value. Collectively, these four variables explain a significant but limited proportion of the variance in firm value, suggesting that additional internal and external factors may also influence corporate performance.

The Moderating Role of Board Characteristics in the Relationship Between Firm Factors and ESG Performance in Indonesia

2025-11-11T12:57:34+00:00

This study aims to analyze the influence of firm-specific characteristics namely firm size, firm age, profitability (ROA), and leverage (DAR)on Environmental, Social, and Governance (ESG) performance, with the Board Size of Commissioners (BSC) and Board Independence of Commissioners (BIC) as moderating variables. The research employs a quantitative causal approach using secondary data from 78 non-financial companies listed on the Indonesia Stock Exchange during 2019–2023, generating 390 firm-year observations. Data were analyzed using multiple linear regression with the Moderated Regression Analysis (MRA) method through SPSS 26. The results indicate that firm age positively and significantly affects ESG performance, while profitability (ROA) has a significant negative influence. Firm size and leverage show no significant effects. Furthermore, BSC strengthens the relationship between firm size and profitability with ESG, whereas BIC enhances the link between profitability and ESG performance. These findings highlight the critical role of corporate governance mechanisms in aligning financial objectives with sustainability goals, providing valuable insights for companies and policymakers to improve ESG governance practices in Indonesia.

Brand Characteristics, Materialism, and Brand Addiction: Psychological Impacts on Indonesian K-Pop Fans

2025-11-12T12:18:01+00:00

The rising popularity of K-Pop culture has influenced consumer behavior in Indonesia, leading to the phenomenon of brand addiction, an extreme emotional attachment to brands. While prior research has explored the origins of addiction to physical goods, research on brand addiction in the entertainment industry, particularly within Asia’s collectivist context, remain limited. This study examines the influence of brand characteristics (hedonism, self-expressiveness, innovativeness, authenticity) and materialism orientation on brand addiction, along with its psychological effects (brand exclusiveness, trash-talking, compulsive buying behavior, irritability) among K-Pop fans in Indonesia, using Social Identity Theory (SIT). A cross-sectional survey of 192 respondents was conducted from February to March 2025, with data analyzed via PLS-SEM. Results indicate that brand self-expressiveness, brand innovativeness, and materialism significantly and positively affect brand addiction, while brand hedonism and authenticity show no significant impact. Furthermore, brand addiction positively and significantly influences brand exclusiveness, trash talking, compulsive buying behavior, and irritability. Theoretically, these findings reinforce SIT’s relevance and highlight the need for a brand addiction model in entertainment contexts like K-Pop. Practically, K-Pop agencies and local entertainment businesses should prioritize self-expressiveness and materialism through identity narratives and exclusive merchandise, while implementing strategies like purchase limits and transparent communication to mitigate negative effects like trash talking without dampening fandom enthusiasm.

Global Macroeconomic Drivers of Gold Prices: The Impact of Inflation, USD Exchange Rate, and Crude Oil Prices

2025-11-14T06:37:19+00:00

This study aims to examine the influence of the inflation rate, the US dollar exchange rate, and global oil prices on world gold prices. Using a quantitative approach with secondary time-series data, the analysis was carried out through multiple linear regression to identify both partial and simultaneous effects of the selected macroeconomic variables. The findings indicate that the inflation rate does not have a significant impact on gold prices. In contrast, the US dollar exchange rate shows a positive and significant relationship with gold prices, suggesting that fluctuations in the value of the dollar play an important role in shaping global gold market movements. Meanwhile, global oil prices are found to have no significant partial effect on gold prices. Furthermore, when examined simultaneously, the three macroeconomic variables do not exhibit a collective influence on world gold prices. These results highlight the dominant role of currency dynamics compared to inflationary conditions and oil price fluctuations in determining gold price behavior during the observed period.

Work Ethic, Organizational Culture, and Employee Performance: A Mediated Framework of Job Satisfaction in Local Government Institutions

2025-08-12T07:50:35+00:00

This study examines the influence of work ethic and organizational culture on employee performance, with job satisfaction serving as an intervening variable. A quantitative research design was employed, and data were collected through questionnaires administered to 140 employees at the Department of Culture of Buleleng Regency. The results indicate that both work ethic and organizational culture significantly affect employee performance and job satisfaction. Furthermore, job satisfaction functions as a mediating variable that strengthens the relationship between work ethic, organizational culture, and employee performance. The findings underscore that a strong work ethic is positively associated with higher job satisfaction, while a supportive organizational culture—characterized by cooperation and open communication—also contributes to increased satisfaction. Additionally, both organizational culture and work ethic directly enhance employee performance, highlighting the importance of motivation and a positive work environment. Overall, the study emphasizes the critical role of fostering a constructive organizational climate to improve employee satisfaction and performance.

Auditor Performance from the Perspective of Independence and Professional Ethics: Factors Affecting the Decline in Audit Quality

2025-11-23T04:33:15+00:00

This study aims to analyse auditor performance from the perspective of independence and professional ethics as determining factors in preventing reduced audit quality practices (RAQP). This study focuses on understanding how these two dimensions interact to influence professional behaviour and audit credibility. This study uses a Systematic Literature Review (SLR) approach with the Watase Uake method to identify and synthesise previous studies relevant to auditor performance, independence, ethics, and audit quality decline. Data were collected from Scopus-indexed journals (Q1–Q4) and other international sources between 2020 and 2025, resulting in 33 relevant articles selected through a structured screening process and thematic analysis. Findings indicate that auditor independence significantly influences performance quality by maintaining professional scepticism and objectivity, while professional ethics reinforce moral responsibility and integrity in decision-making. The main threats to audit quality stem from client pressure, time constraints, and role conflicts that trigger dysfunctional behaviours such as reducing audit quality practices (RAQP). Conversely, a strong ethical culture and effective organisational governance can minimise these risks. This study provides insights for audit firms, regulators, and educational institutions to strengthen ethical culture, develop resilience training, and implement strict independence policies to improve audit quality and public trust in the accounting profession. This research offers a comprehensive synthesis linking independence and professional ethics as two determinants of auditor performance and audit quality—areas that have often been explored separately in previous studies.

Challenges and Prevention Strategies for Internal Audits in AI and Blockchain-Based Accounting Information Systems

2025-11-23T05:22:52+00:00

This study aims to identify the main challenges and prevention strategies in the implementation of Artificial Intelligence (AI) and blockchain-based internal audits. The study used the Systematic Literature Review (SLR) method on 23 Scopus-indexed international articles published between 2015 and 2025. The analysis process was carried out through the stages of identification, selection, and synthesis of literature to obtain thematic patterns related to the challenges and strategies of implementing AI and blockchain-based internal audits. The results of the study indicate that the main challenges faced in the implementation of digital audits include data security and privacy risks, limitations in auditor competence regarding new technologies, regulatory and ethical gaps, and organisational resistance to change. The recommended strategies include improving the digital competence of auditors through continuous training, developing AI-based audit regulations and standards, implementing multi-layered security systems, and gradually integrating technology. This research provides new insights into mapping the relationship between human resource readiness, digital infrastructure, and organisational governance on the successful implementation of AI and blockchain in internal auditing. These findings confirm that the success of digital audit transformation depends not only on technological sophistication but also on organisational adaptation and the systematic development of auditor capacity.

Critical and Reflective Analysis of the Evolution of the Audit Process in the Digital Age

2025-11-23T05:37:34+00:00

Analysing the evolution of the audit process in the digital era, evaluating the implications of technology on methodology, quality, auditor competence, ethics, and the effectiveness of internal controls, with a focus on opportunities and challenges in developing countries. A Systematic Literature Review (SLR) of 29 articles (2015-2025) from Scopus, ScienceDirect, Publish and Pearish, and Google Scholar using thematic analysis to identify patterns, contradictions, and trends. Technologies such as AI, Big Data, Blockchain, RPA, and Continuous Auditing are transforming auditing into an automated, real-time, and predictive model, increasing efficiency and reducing costs. Risks include algorithmic bias, lagging regulations, and the need to transform the role of auditors into strategic advisors with digital competencies. Recommendations include strengthening auditor competencies through digital education, regulatory adaptation, and RPA implementation in developing countries to maintain audit relevance, improve governance, and stakeholder confidence in financial reporting. A multidimensional critical-reflective approach that integrates technology, profession, control, and ethics with a unique focus on the context of developing countries.

The Impact of Digitalisation and Information Technology on the Audit Process and Auditor Decision-Making

2025-11-23T06:19:00+00:00

Developments in digitalisation and information technology have changed the perspective on the auditing profession, shifting from traditional manual practices to integrated technology in auditing. The purpose of this study is to analyse in depth how technologies such as Artificial Intelligence (AI), Big Data Analysis, Blockchain, Robotic Process Automation (RPA), and Enterprise Resource Planning (ERP) influence audit procedures and decision-making by auditors. Using a descriptive and exploratory literature review approach, this study combines the latest empirical and conceptual findings for the period 2021 to 2025. The results show that digitalisation improves efficiency, accuracy, and transparency in auditing through process automation and large-scale data analysis. The use of AI and RPA allows auditors to focus more on strategic analysis and risk assessment, while blockchain improves the reliability of audit evidence by recording immutable transactions. However, this transformation also brings challenges such as a lack of digital competence among auditors, the risk of dependence on automated systems, and ethical and cybersecurity issues. Therefore, success in digital auditing depends not only on the use of technology, but also on good digital literacy, ready infrastructure, and effective ethical governance. This study contributes theoretically to the understanding of the relationship between digitisation and auditor decision-making, and points the way for future research on the impact of technology on auditor independence and professionalism in the digital age.

Gender Issues and Their Impact on Guest Complaint Handling Effectiveness in Budget Hotels within Tourism Industry

2025-11-10T11:03:45+00:00

This study examines the influence of gender on guest complaint handling in budget hotels in Batam City, Indonesia—an industrial centre that has also become a growing tourist destination. A total of 182 respondents were selected through purposive sampling, and data analysis was conducted using Smart PLS. The research focuses on four service quality dimensions: assurance, empathy, responsiveness, and reliability. Results indicate that gender significantly moderates the relationships between assurance, empathy, and responsiveness with complaint handling effectiveness, but does not moderate reliability. Specifically, male respondents show a stronger moderating effect on responsiveness, while female respondents exhibit stronger moderating effects on assurance and empathy. No significant moderating role of gender was found for reliability. These findings highlight the importance of considering gender differences in service strategies to enhance guest satisfaction and complaint resolution in the budget hotel sector

The Role of Education and Health Budget Functions in Achieving SDG 1 at the Regional Government Level in Indonesia

2025-11-23T07:48:07+00:00

This study aims to analyze the effect of education and health budget allocations on the achievement of SDG 1 (No Poverty) in local governments in Indonesia. This study uses a positivist paradigm with multiple linear regression method. The research population includes 542 provincial/district/city local governments during the period 2018–2021, resulting in a total of 2,168 observation units. Using purposive sampling, a sample of 2,132 observation units was obtained. The findings show that the education and health budgets play a role in efforts to achieve SDG 1. In addition, control variables, such as the age of the government, have no effect on SDG 1. This study encourages local governments to increase and ensure that education and health budgets are allocated evenly and effectively to support the achievement of SDG 1. This study has a number of limitations, including the use of data limited to a four-year period and an analysis focus that only covers one of the 17 global SDG goals, namely Sustainable Development Goal 1 (No Poverty). This study highlights the crucial role of local government function budgets in supporting the achievement of SDG 1.

What Keeps Visitors Coming Back? Factors Shaping Revisit Intention

2025-11-26T03:07:47+00:00

Healthy individuals have a greater capacity to work productively and creatively, which will impact the quality of human resources. This study examines factors that can influence revisit intention, exercise adherence, and word of mouth among members of a clubhouse in Tangerang. The study was conducted quantitatively on 227 respondents who are members of KYZN Clubhouse using a purposive sampling technique. The results show that service quality, service convenience, and exercise satisfaction are factors that can influence word of mouth intention, as well as service quality and exercise satisfaction that can influence revisit intention, and service convenience and exercise satisfaction can influence exercise adherence. It is recommended that companies can pay attention to these three aspects, especially service quality, because it is the most important factor in influencing members' revisit intention.