International Journal of Economics Development Research (IJEDR)

E-Commerce Application Adoption: Impact of Service Features, Speed of Access, and Customer Complaint Services

2025-05-05T21:57:14+07:00

E-commerce refers to buying and selling transactions conducted through electronic media, particularly the internet. Today, e-commerce is increasingly associated with digital technologies and online-based applications. The rapid development in this industry has intensified competition, resulting in some e-commerce platforms achieving top rankings in terms of user adoption, while others have experienced a decline in popularity, such as Blibli.com and Bukalapak. Based on preliminary observations, the decline in consumer decisions to use these e-commerce platforms is suspected to be due to a lack of understanding of service features, issues related to access speed, and the absence of complaint handling services within the applications. This study focuses on the population of all e-commerce users in Medan City, whose exact number is unknown. Therefore, the Lemeshow method was applied to determine the appropriate sample size under conditions of unknown population size, resulting in a total of 96 respondents. The sampling technique used was accidental sampling, in which respondents were randomly selected to participate in the study. The results of the research show that service features significantly influence users’ decisions to use e-commerce applications. In addition, access speed also plays a role in shaping consumer decisions to adopt these platforms. Furthermore, the presence of complaint handling services has a notable impact on usage decisions. Simultaneously, service features, access speed, and complaint handling services collectively affect consumers' decisions in utilizing e-commerce applications.

Analysis of the Contribution of Capital Structure, Accounting Information Systems, Financial Management and Spirituality to MSME Business Sustainability in Central Lombok Regency

2025-05-20T15:43:57+07:00

This study seeks to examine the influence of capital structure, accounting information systems, financial management, and spirituality on the sustainability of MSMEs in Central Lombok Regency. A quantitative method with an explanatory approach is employed in this research. A sample of 30 MSMEs was selected purposively, namely business actors who have used accounting information systems and have financial reports. Data analysis was performed using the SEM-PLS technique and SmartPLS 4 software. The findings demonstrate thatcapital structure significantly improves SMEs' sustainability. In contrast, accounting information systems, financial management, and spirituality did not show a significant effect. These results indicate the importance of optimally managing capital structure to support business sustainability. This research indicates the need to strengthen financial literacy and digitalization of accounting information in MSMEs.

Improving Human Development Index (HDI) through Education Spending in Bogor Regency

2025-05-20T15:44:26+07:00

The improvement of the Human Development Index (HDI) in the education dimension heavily relies on the achievements of Expected Years of Schooling (EYS) and Mean Years of Schooling (MYS). Bogor Regency, one of the most populous regions in Indonesia, faces critical challenges in accelerating progress in both indicators. This study aims to analyze the underlying factors of the suboptimal improvement in EYS and MYS through local government spending and to formulate appropriate strategies to enhance the effectiveness and equity of education budget allocation. The research employs a mixed-methods approach using descriptive analysis, SWOT, and the Analytical Hierarchy Process (AHP). Data collection was conducted through document review, in-depth interviews with key informants, and structured AHP-based questionnaires administered to local stakeholders. The findings reveal that the unequal distribution of secondary schools, shortage of civil servant teachers, and limited access to education in remote areas are the primary constraints. The AHP analysis identifies internal weaknesses as the most influential factor hindering educational outcomes. Strategic recommendations emphasize the equitable development of junior secondary schools, capacity-building and equitable placement of teachers, and the advancement of spatial data-driven budget planning systems. The results underscore the necessity for cross-sectoral integration and stakeholder engagement in evidence-based education policy formulation. This study contributes to the development of a more adaptive, participatory, and outcome-oriented strategic framework for regional education development aimed at enhancing the quality of human capital.

Food Price Control Strategy in Bogor Regency

2025-05-20T15:43:46+07:00

The volatility of global food prices has increasingly impacted developing countries, including Indonesia, which remains vulnerable due to its dependence on imported commodities. In Bogor Regency, rapid urbanization and the conversion of agricultural land have further exacerbated food price instability. This study aims to assess the effectiveness of food price control strategies implemented by the Bogor Regency Government, focusing on inflationary pressures arising from both cost-push and demand-pull factors. The research employs a qualitative descriptive method, combining secondary data from literature reviews with primary data collected through in-depth interviews and documentation from key stakeholders, including local government agencies, market authorities, and central institutions.

The findings reveal that although several programs—such as the Mobile Food Market (Gerakan Pangan Murah), food reserve management, and market interventions—have been implemented, significant challenges remain in infrastructure, inter-agency coordination, and public awareness. This study highlights the strategic roles of the Food Security Agency, the Department of Trade and Industry, Bank Indonesia, the Central Statistics Agency (BPS), and law enforcement in maintaining food price stability. Through the implementation of the 4K Strategy—Affordability, Supply Availability, Smooth Distribution, and Effective Communication—Bogor Regency has the potential to develop a more resilient food system capable of withstanding both supply- and demand-side shocks.

The study concludes that a comprehensive and collaborative approach is essential for managing food inflation sustainably. Key recommendations include enhancing inter-agency synergy through regular coordination forums, strengthening local food production through agricultural innovation and farmer support, developing distribution infrastructure such as road networks and cold storage facilities, and expanding mobile food market programs and public education on smart food consumption. These measures are crucial to ensure that food remains affordable and accessible to all segments of society, particularly vulnerable groups, while also reinforcing the region's economic resilience.

TikTok Content Marketing and Live Shopping as Economic Drivers of Consumer Purchase Intention (Case of Artasedana Supermarket, Singaraja)

2025-05-28T20:53:39+07:00

This study aims to analyze the economic influence of TikTok-based content marketing and live shopping on consumer purchase intention for products at PT Artasedana Singaraja. In response to the rapid advancement of information technology and the widespread use of social media—particularly TikTok—businesses encounter both new opportunities and challenges in attracting and retaining consumers. TikTok’s e-commerce features have transformed the platform into an effective digital marketing tool, enabling companies to promote products and engage directly with potential buyers. By implementing creative content marketing and interactive live shopping strategies, PT Artasedana strives to boost consumer purchase intention and improve its mkarket performance. This research employs a quantitative approach to measure the impact of these marketing techniques on consumer behavior. The findings are expected to offer practical insights for businesses in optimizing digital marketing efforts and enhancing economic outcomes in a highly competitive retail environment. Additionally, this study contributes to the growing body of marketing literature, particularly in the context of Indonesia's retail sector.

Optimizing Coal Transportation Modes in Jambi Province: Strategic Decision-Making Using Integrated FAHP-Fuzzy TOPSIS

2025-05-14T17:34:22+07:00

The process of this research is to integrate the Fuzzy Analytic Hierarchy Process (FAHP) method and the Fuzzy Technique for Order Preference by Similarity to Ideal Solution (Fuzzy TOPSIS) by creating a strategic decision-making framework to optimize coal transportation modes in Jambi Province, Indonesia. An analysis of the inefficiency of coal transportation in Jambi was conducted due to the failure to achieve production targets, which were only 44-50% of the target set for 2022 and 2023.A thorough analysis has been conducted to determine both the criteria and sub-criteria for evaluating alternative coal transportation modes, starting from trucks using dedicated coal routes, combinations of trucks with dedicated coal trains, combinations of trucks with barges, and combinations of trucks with conveyors and barges. Underpinned by strong methodology controlling evaluation discrepancies and guaranteeing study validity, the approach included expert opinions from 25 stakeholders spanning government, industry, academia, and community sectors. Results reveal that at 38.5%, transportation costs are the most significant element; environmental impact follows at 27.3%; safety concerns at 19.8%; and time efficiency at 14.4%. Based on the analysis results, both through criteria weighing and testing against alternatives, it was found that the best mode of transportation is trucks using the special coal road. And it is recommended to consider the level of operational efficiency, reduction of environmental impact, and increasing regional competitiveness compared to other regions by selecting the most effective and strategic mode of transportation.

Strategic Accountability and Economic Optimization of Samisade Village Fund Program in Bogor Regency

2025-05-29T11:12:09+07:00

This study examines strategies to enhance accountability in the management of the One Billion One Village (Samisade) Program in Bogor Regency, Indonesia. The study is motivated by decentralization policies and the local government's efforts to accelerate rural development through Samisade (village infrastructure financial assistance). This research explores institutional and technical challenges that hinder the achievement of accountability in the implementation of the Samisade Program. This study adopts a descriptive qualitative approach through in-depth interviews and document analysis involving key stakeholders, such as village officials, the Department of Community Empowerment (DPMD), the Inspectorate, and the community. The findings indicate that low accountability is primarily caused by the uneven distribution of technological infrastructure among villages, limited availability of experts, and suboptimal human resource capacity in monitoring and evaluation. Furthermore, instances of misconduct and the involvement of village officials in legal cases were found, which further undermine the program’s credibility. To address these issues, the study recommends strengthening human resource capacity in supervision, ensuring equal distribution of supporting technological infrastructure, and providing technical assistance through expert assignments in the villages. From a policy perspective, this study emphasizes the importance of responsive and participatory multi-layered supervision. Theoretically, the study contributes to strengthening sustainable village governance by linking institutional readiness, program implementation effectiveness, and public accountability. It concludes that with appropriate interventions in capacity, infrastructure, and supervision, the Samisade Program can become a credible and impactful tool for rural development.

Economic Efficiency Through Digital Transformation: A Strategic Approach to Multipurpose Loan Products

2025-05-29T13:47:50+07:00

In response to rapid technological advancements in the financial sector, PT. XYZ Finance—a conventional non-bank financial institution—is facing increasing competitive pressure, particularly from the rise of digital financial services (fintech) in Indonesia. One of the most competitive products in this landscape is the multipurpose loan. According to the Financial Services Authority (OJK), outstanding multipurpose loans reached IDR 74.48 trillion as of September 2024, marking a year-on-year growth of 33.73%. This study aims to identify the root causes behind the slow adoption of digital transformation for multipurpose loan products at PT. XYZ Finance and to formulate appropriate business strategies that can enhance its competitiveness. This research employs both qualitative and quantitative methods, combining interviews with internal stakeholders involved in digital lending operations and surveys capturing customer perceptions. Secondary data were obtained from internal company reports and relevant literature. The findings indicate that the slow progress in digital multipurpose loan implementation is primarily driven by the company's deeply rooted conventional culture, low prioritization of digital initiatives, limited investment in technology, and weak promotional strategies. Additionally, intense market competition and the growing threat of substitute products offering faster and more convenient digital loan services exacerbate the challenge. To address these issues, strategic organizational restructuring aligned with a differentiation strategy is recommended, supported by targeted digital product development and improved human resource capabilities across divisions. Digital transformation is thus positioned not only as a technological shift but also as a key economic driver in strengthening PT. XYZ Finance’s strategy execution in the evolving loan market.

Job Satisfaction as a Mediator between Work Culture, Compensation, and Employee Performance at Sanak Retreat Bali

2025-05-29T16:49:39+07:00

This study aims to examine the influence of work culture and compensation on employee performance, with job satisfaction acting as a mediating variable at Sanak Retreat Bali, a hospitality and tourism company located in Bali. Work culture and compensation are key factors believed to enhance employee motivation and satisfaction, which in turn positively impact performance. A quantitative approach was employed using a survey method, involving employees of Sanak Retreat Bali selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling (SEM). The results reveal that both work culture and compensation significantly affect job satisfaction, and that job satisfaction mediates the relationship between these factors and employee performance. These findings highlight the importance of fostering a positive work culture and implementing a fair compensation system to improve both employee satisfaction and performance in the tourism sector. Therefore, it is recommended that the management of Sanak Retreat Bali continue to enhance its organizational culture and compensation strategies to support employee productivity and loyalty.

Driving Economic Competitiveness through Innovation and Differentiation Strategies

2025-05-29T13:12:51+07:00

This study investigates the influence of innovation capability on competitive advantage, with differentiation strategy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs) engaged in the early morning snack market at Toserba Selamat, Sukabumi City. Employing a quantitative research design, data were collected from 270 MSME respondents using a structured questionnaire. The analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software. The findings reveal that innovation capability has a significant positive effect on both differentiation strategy and competitive advantage. Additionally, differentiation strategy plays a mediating role in strengthening the impact of innovation capability on competitive advantage. These results highlight the importance of fostering innovation among MSMEs, not only as a means of adapting to dynamic market conditions but also as a strategic foundation for creating distinctive offerings that enhance market competitiveness. The study provides practical implications for MSME development through innovation-driven differentiation strategies.

Danantara, the SOE Superholding, and the Pillar of Indonesia’s Economic Future?

2025-05-31T18:32:15+07:00

The establishment of Danantara, Indonesia’s state-owned superholding, represents a major milestone in public sector governance and economic transformation. With assets exceeding IDR 14,700 trillion, Danantara is designed to enhance the efficiency, competitiveness, and strategic asset management of state-owned enterprises (SOEs). By centralizing SOE governance under a unified entity, the government aims to foster operational synergies, improve financial performance, and attract foreign investment. This qualitative case study compares superholding models from Singapore, Malaysia, and Germany to identify the most appropriate framework for Indonesia. The findings suggest that a Hybrid Holding model—anchored in Governance, Risk, and Compliance (GRC) principles—offers the optimal balance between managerial autonomy and state oversight. This model integrates features of Investment Holding, Strategic Guidance Holding, and Strategic Control Holding, providing both decision-making flexibility and accountability to the state. Effective implementation of GRC strengthens transparency, risk mitigation, and regulatory compliance, all of which are critical to Danantara’s long-term success. Despite its promise, Danantara faces several challenges, including political interference, legal ambiguity, and limited institutional capacity. Nonetheless, with comprehensive structural reforms, robust governance mechanisms, and consistent policy direction, Danantara holds the potential to become a transformative force in SOE restructuring—driving sustainable economic development, industrial advancement, and global competitiveness for Indonesia.

Driving Rural Economic Growth: Enhancing BUMDesa Employee Performance through Organizational Culture, Work Environment, and Motivation

2025-06-01T12:32:12+07:00

This study aims to analyze the influence of organizational culture, work environment, job characteristics, and work motivation on the performance of Village-Owned Enterprises (BUMDesa) employees in Tejakula District. The research is driven by the strategic role of BUMDesa in fostering rural economic growth and improving community welfare through effective management of local economic resources. However, challenges remain, including high levels of uncollected receivables, low employee loyalty, and underutilization of initial capital. A quantitative research approach was employed, involving all BUMDesa employees in Tejakula District as the study population. Data were collected through questionnaires, interviews, and document analysis, and analyzed using multiple linear regression techniques. The findings reveal that organizational culture, work environment, job characteristics, and work motivation significantly influence employee performance both simultaneously and partially. These results underscore the importance of fostering a strong organizational culture, cultivating a supportive work environment, designing jobs that align with employee competencies, and enhancing motivation to drive better performance. The practical implication of this research is the need for improved human resource strategies in BUMDesa to boost operational effectiveness and support sustainable rural economic development. The study serves as a valuable reference for BUMDesa leaders and village governments in designing strategic policies to enhance employee performance and institutional sustainability.

Application of Lean Six Sigma and Failure Mode and Effects Analysis (FMEA) to Reduce Waste Defects in The Paper Slitting Production Process on Release Liner at Paper Manufacturing Company

2025-05-26T16:10:41+07:00

This study was carried out at a paper manufacturing company that uses a two-stage production process that includes paper coating and paper slitting to create labelstock, release liner, and digital printing media. Controlling waste, particularly defects, is the issue that arose during the release liner product's paper slitting process. By calculating Defect Per Million Opportunities and Sigma Level and offering suggestions for improvement, the study seeks to determine the sigma level in the production process based on the production and defect data. According to the study's findings, the DPMO value was 1.550 at the sigma level of 4.58. Based on the Failure Mode and Effects Analysis's Risk Priority Number, the company's suggested improvement recommendations include: improving the quality of the release liner paper prior to slitting; enhancing regular material inspections and issuing supplier complaints when needed; and enhancing worker coordination and attention to detail during in-process material inspection.

The Effect of Product Quality, Product Innovation, Capital and Marketing Strategy on the Development of MSMEs in Simalungun Regency Trade

2025-06-21T21:42:28+07:00

This research investigates the influence of product quality, product innovation, capital, and marketing strategy on the development of micro, small, and medium enterprises (MSMEs) in trade districts. The study aims to determine whether these factors significantly contribute to MSME development. The population and sample were selected using purposive sampling. Data were collected through questionnaires and analyzed using SPSS software. The results of simple regression analysis show that product quality, capital, and marketing strategy have a significant influence on the development of MSMEs. However, product innovation does not have a significant influence on MSME development.

Motivated to Invest or Afraid to Risk? An Economic Study on Student Interest in the Sharia Capital Market in Kudus

2025-05-02T20:57:37+07:00

This study aims to analyze the influence of motivation and risk perception on investment interest in the sharia capital market, a case study on students in Kudus. The data collection technique used in this study was using a questionnaire distributed through google form to 100 students taken using the purposive sampling technique. The population used in the study was the students of the Islam Negeri Kudus Institute of Religion and Muria Kudus University. The data analysis uses multiple linear regression. This study will explain how the motivation and perception of rirsirko affect interest in investing in the sharia capital market. The results of this study show that motivation and risk perception affect investment interest in the sharia capital market in students in Kudus.

Spatial Land Suitability for Paddy Cultivation: Empirical Analysis of Its Impact on Export Volume and Exchange Rates Behavior in Indonesia

2025-06-01T15:33:26+07:00

This study explores the linkages between geographical land suitability for rice cultivation and fluctuations in the Rupiah to US Dollar (IDR/USD) exchange rate in Indonesia's macroeconomic context. Combining qualitative and quantitative approaches, the study involved stakeholder interviews and regression analysis of national economic time series data from 1994 to 2024. Spatial analysis using the Multi-Criteria Decision Analysis (MCDA) approach was used to assess land suitability, considering legal restrictions on conversion of paddy fields and conservation forests. Results show that land suitability-based rice production has a statistically significant effect on exchange rate at the 10% level (p = 0.0883), with a positive coefficient of 0.0499, indicating that increased production is associated with Rupiah depreciation. In contrast, GRDP shows a significant negative effect on the exchange rate (p < 0.05), indicating its contribution to currency appreciation. Mediation analysis revealed that although rice production significantly increased export volume (p = 0.0053), the relationship between export and exchange rate did not prove significant (p = 0.3962). This suggests that increased production does not automatically strengthen the exchange rate without effective integration into the trading system. The qualitative interviews highlighted the importance of adaptive strategies by stakeholders in food security management. The findings emphasize the need for synchronization between agricultural expansion policies and macroeconomic strategies to sustainably achieve exchange rate stability and national food security.

Financial Condition as a Moderator of Tax Awareness and Tri Nga Teaching on Tax Compliance Intention of MSMEs

2025-05-28T14:23:21+07:00

This study aims to analyze the effect of tax awareness and tamansiswa tri nga teachings (ngerti, ngrasa, nglakoni) on taxpayer compliance intentions, with financial condition as a moderating variable. A quantitative approach was used by distributing questionnaires to individual taxpayers. The results showed that tax awareness and internalization of tri nga values had a positive effect on compliance intention. The values of ngerti (understanding), ngrasa (caring), and nglakoni (practicing) strengthen the moral integrity of taxpayers in fulfilling tax obligations. However, financial conditions proved to moderate the relationship: when financial conditions deteriorate, compliance intention decreases despite high awareness and moral values. The findings confirm the importance of a holistic approach to improving tax compliance, combining values education and supportive economic policies. The implications of this study are relevant for the formulation of value-based and welfare-based tax compliance improvement strategies.

Village Fund Accountability in Bogor Regency

2025-05-29T16:49:55+07:00

This study aims to analyze the accountability of village fund management in regional development in Bogor Regency, focusing on the five dimensions of accountability as proposed by Koppell’s theory: transparency, liability, responsibility, controllability, and responsiveness. The research employs a qualitative approach, using data collection techniques such as in-depth interviews, document analysis, and field observations involving key actors including the Village Community Empowerment Agency (DPMD), the Inspectorate, village heads, and local communities. The findings reveal that the principle of transparency has been implemented through the use of information media and digital systems such as SIPANDA and SITANTI. Both internal and external supervision mechanisms are actively in place, although not yet uniformly practiced across all villages. The study identifies key challenges in ensuring accountability, including the limited capacity of village officials, the weak role of the Village Consultative Body (BPD), and the insufficient level of community participation in planning and monitoring processes. The proposed strategies to enhance accountability include strengthening the capacity of human resources at the village level, optimizing the use of information technology, and providing incentives for villages that demonstrate accountable governance practices. The implications of this study emphasize that accountability is not merely about administrative reporting, but also reflects social responsibility and the sustainability of development efforts. These findings contribute to the formulation of village fund management policies that are more transparent, participatory, and results-oriented at the local level.

Enhancing Economic Participation through Technology: A Modified TAM Study on BIONS at the Investment Gallery

2025-05-30T14:43:26+07:00

The development of digital technology has brought significant changes in various aspects of life, including in the investment sector. One of the widely used investment applications in Indonesia is BIONS (BNI Sekuritas Innovative Trading System), developed by BNI Sekuritas. This study aims to analyze how Perceived Ease of Use, Perceived Usefulness, and Perceived Enjoyment affect Actual Usage in BIONS applications with Intention to Use as a mediating variable. The model developed in this study uses TAM modification by adding the perceived enjoyment variable. The distribution of this questionnaire is aimed at users who use the BIONS application at the Investment Gallery in Yogyakarta, Indonesia. The researcher used a purposive sampling method with a total of 100 respondents. The results showed that Perceived Ease of Use, Perceived Enjoyment, and Intention to Use had a significant effect on actual usage, while perceived usefulness had not affect significantly.

Consumer Economic Behavior of Generation Z: The Role of Promotion, Lifestyle, and Store Atmosphere on Repurchase Intention Mediated by Customer Satisfaction at Starbucks in Bali

2025-06-01T20:57:32+07:00

The coffee shop industry in Indonesia is growing rapidly, especially among Generation Z who have made coffee a part of their lifestyle. Starbucks faces intense competition and needs to understand the factors that influence repurchase intentions, such as promotions, lifestyle, and store atmosphere. This study aims to provide a comprehensive insight into the factors that influence repurchase decisions among Generation Z, focusing on aspects of promotion, lifestyle, and store atmosphere, and how customer satisfaction can mediate these influences. The research design used in this study is a quantitative approach in the form of an associative causal approach. The results showed that promotion, lifestyle, and store atmosphere have a positive and significant effect on customer satisfaction at Starbuck in Bali Province. Promotion, lifestyle, store atmosphere, and customer satisfaction have a positive and significant effect on repurchase intentions at Starbuck in Bali Province. Customer satisfaction is able to mediate the effect of promotion, lifestyle, and store atmosphere on repurchase intentions at Starbuck in Bali Province. This means that an increase in promotion, lifestyle, and store atmosphere will increase customer satisfaction and will also increase consumer repurchase intentions with products at Starbuck in Bali Province.

Impact of Environmental, Social, Governance (ESG) Disclosure on Company Performance

2025-06-01T20:57:44+07:00

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on firm performance. Using secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, this study employs panel regression analysis with EViews software. The results indicate that ESG significantly influences firm performance with a negative relationship, suggesting that increased ESG disclosure has not yet provided a direct positive impact on financial performance. The implication of this study is that companies need to balance ESG commitments with sustainable business strategies to achieve long-term benefits.

Analyzing the Economic Impact of Public Share Ownership, Capital Structure, and Environmental Costs on Financial Performance with Good Corporate Governance as a Moderating Variable

2025-06-01T20:57:22+07:00

This study aims to analyze and find out public share ownership has a positive effect on financial performance, to analyze and find out capital structure has a positive effect on financial performance, to analyze and find out environmental costs have a positive effect on financial performance, to analyze and find out GCG is able to moderate the effect of public share ownership on financial performance, to analyze and find out GCG is able to moderate the effect of capital structure on financial performance, to analyze and find out GCG is able to moderate the effect of environmental costs on financial performance. This research is quantitative research. This study shows that Public Share Ownership, Capital Structure, and Environmental Costs have a positive and significant effect on the financial performance of property and real estate sector companies on the IDX in 2020-2022. In addition, Good Corporate Governance (GCG) is proven to moderate the relationship between these three variables and financial performance, thereby strengthening their positive influence. These findings support stakeholder, agency, and legitimacy theories.

The Mediating Effect of Financial Management Behavior on MSME Economic Performance in Bali

2025-06-01T20:57:14+07:00

The objective of this research is to assess the influence of financial literacy on the performance of MSMEs in Bali; the influence of financial attitudes on the performance of MSMEs in Bali; and the influence of financial technology on the performance of MSMEs in Bali. Furthermore, this study evaluates the impact of financial literacy, financial attitudes, and financial technology on financial management behavior among MSMEs in Bali. It also examines the mediating role of financial management behavior in the relationship between financial literacy, financial attitudes, and financial technology with MSME performance. Specifically, the study explores whether financial management behavior serves as a mediator in the effect of financial literacy, financial attitudes, and financial technology on the performance of MSMEs in Bali. The data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The findings indicate that financial literacy, financial attitudes, and the use of financial technology significantly and positively influence both MSME performance and financial management behavior. Moreover, these three variables exert indirect effects on MSME performance through improvements in financial management behavior, which acts as a mediating variable.

Analyzing Consumer Purchasing Behavior Through Economic Lens: The Effect of Location and Service Quality At Point Coffee, Medan

2025-06-04T19:14:42+07:00

Point Coffee Indomaret Fresh, located in the Gedung Arca area of Medan, operates in the food and beverage (F&B) sector and currently faces challenges in increasing sales and maintaining market competitiveness. Despite being the only coffee shop in the area, its strategic location appears suboptimal, with limited visibility and accessibility for potential customers. In addition, inadequate service quality has negatively impacted customer satisfaction, contributing to declining consumer purchasing behavior. This study analyzes the economic impact of location and service quality on consumer purchasing decisions at Point Coffee through a quantitative approach. The research population includes all customers of Point Coffee Gedung Arca Medan. Due to the unknown total population, Hair et al.’s (2010) sampling formula is applied, using a maximum multiplier of 10 per indicator across all variables, resulting in a total sample of 90 respondents. The findings reveal that both location and service quality significantly influence consumer purchasing decisions, both individually and jointly. These results underscore the importance of strategic location planning and consistent service improvement in enhancing economic performance and customer retention in competitive retail-based F&B businesses.

Microeconomic Drivers of Competitive Advantage: The Influence of Innovation and Digital Marketing on Rezeky Payet Business

2025-06-04T19:14:33+07:00

The Micro, Small, and Medium Enterprises (MSMEs) sector plays a pivotal role in driving economic growth, particularly in North Sumatra. One such MSME is Rezeky Payet Indonesia, which has recently experienced a decline in competitive advantage, as indicated by decreasing sales volume. This study investigates the influence of innovation and digital marketing as microeconomic drivers of competitive advantage in the Rezeky Payet business. The research population comprises all end consumers who have made purchases at Rezeky Payet, with an undetermined total number. Consequently, the sample size of 96 respondents was determined using the Lemeshow formula, appropriate for unknown population sizes. The results show that both innovation and digital marketing have significant partial effects on competitive advantage. Moreover, when considered simultaneously, these two variables exhibit a strong and statistically significant influence on the competitive advantage of Rezeky Payet. These findings underscore the importance of continuous innovation and effective digital marketing strategies in enhancing the competitive positioning of MSMEs.

How Transformational Leadership and Work Discipline Shape Police Personnel Performance

2025-06-04T06:53:27+07:00

The objective of this research is to assess the influence of financial literacy on the performance The performance of police personnel at the Magetan Resort Police (Polres) experienced a decline in 2023 compared to 2022 across three key criteria. To address this issue, it is essential that personnel demonstrate improved performance. This study aims to examine the partial and simultaneous effects of transformational leadership and work discipline on the performance of police personnel at the Magetan Resort Police. Utilizing a quantitative approach with a survey method, the research targeted a population of 378 personnel, from which a sample of 160 was selected using the Slovin formula and simple random sampling. Data were collected through questionnaires consisting of 8 items each for transformational leadership, work discipline, and performance variables, measured using a Likert scale. Data analysis involved instrument validity and reliability tests, classical assumption tests, and hypothesis testing. The findings reveal that both transformational leadership and work discipline have a positive and significant effect on personnel performance, both individually and jointly. The regression model obtained is ? = 0.883 + 0.055X? + 0.970X?, with an F-calculated value of 8138.029. The Adjusted R Square value of 0.990 indicates that transformational leadership and work discipline account for 99% of the variation in personnel performance, with only 1% influenced by other factors. These results highlight the critical role of effective leadership and disciplined work behavior in enhancing police performance.

The Role of Financial Performance in Mediating the Economic Effects of Diversification on Sustainability Outcomes

2025-06-11T06:33:28+07:00

This study aims to examine and analyze the effect of diversification on sustainability performance, with financial performance acting as a mediating variable. The research was conducted on Islamic Commercial Banks (BUS) in Indonesia that were registered with the Financial Services Authority (OJK) during the period 2020–2022. The sampling method employed was purposive sampling. This study is motivated by previous research on the performance of Islamic banks in Indonesia, which has predominantly focused on financial or business outcomes. In response, several international scholars in Islamic banking have proposed a more comprehensive approach to measuring performance through the Islamicity Performance Index. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of WarpPLS 7.0 software. The findings reveal that diversification has a direct effect on sustainability performance and also exerts an indirect effect through financial performance as a mediating variable. Sustainability performance represents a crucial first step toward proactive innovation for Islamic banks, enabling them to enhance their competitiveness in an increasingly dynamic banking sector. Diversification serves as a strategic effort to improve the sustainability performance of Islamic banks in Indonesia. The main limitation of this study is the relatively short observation period and the narrow focus on Islamic banks, which still represent a small segment of the financial industry. Future research is recommended to expand the sample to include other Sharia-based companies across various sectors.

Economic Insights into Tourist Behavior: The Mediating Role of Satisfaction Between Destination Image, Perceived Value, and Revisit Intention in Toronipa Beach

2025-05-30T14:43:35+07:00

This study aims to determine and analyse whether there is an effect of perceived value and destination image on revisit intention with tourist satisfaction as an intervening variable (study on Toronipa beach attractions). This research is quantitative research with descriptive and explanatory research methods. The population in this study were visitors to Toronipa Beach and the sample obtained was 222 people. The data collection technique in this study was to use an online questionnaire. The data analysis technique uses associative and quantitative approaches with SmartPLS software. The results of this study indicate that perceived value has a positive and insignificant effect on revisit intention in Toronipa Beach visitors. Destination image and tourist satisfaction has a positive and significant effect on revisit intention for Toronipa Beach visitors. Perceived value and destination image has a positive and significant effect on tourist satisfaction for Toronipa Beach visitors. Perceived value and destination image indirectly through tourist satisfaction as an intervening variable has a positive and significant effect on revisit intention for Toronipa Beach visitors. Overall to provide theorical developments and practicasl strategies, this study aims to develop a framework that explains tourists’ revisit intention by expanding the Theory of Planned Behavior (TPB).

Employee Performance as a Driver of Economic Efficiency: The Role of Work Environment and Internal Communication through Job Satisfaction (Case Study at PT PLN ULP Singaraja)

2025-06-11T22:03:57+07:00

The advancement of digital technology has significantly transformed workplace dynamics, particularly within public institutions such as BAPPEDA Bengkalis and PT PLN ULP Singaraja. This study investigates the influence of digital workload, employee loyalty, and individual innovation on employee performance, moderated by digital adaptation and analyzed across generational cohorts. Simultaneously, a quantitative explanatory study was conducted at PT PLN ULP Singaraja to examine how work environment, internal communication, and job satisfaction affect employee performance. Data were collected from 125 employees using a saturated sampling method, with statistical analysis conducted through multiple linear regression. Results show that work environment, internal communication, and job satisfaction each have a significant positive effect on performance both individually and simultaneously. Practical implications suggest enhancing workplace facilities, strengthening internal communication, and increasing job satisfaction through career development and welfare programs. Future research should broaden the scope to other organizational units and include additional internal and external factors such as digital competence, intrinsic motivation, and leadership style to gain deeper insights into performance determinants.

Building Brand Loyalty Through Trust: The Impact of Social Media Marketing and Service Quality at Toko Kopi Tuku

2025-06-12T18:26:28+07:00

This study aims to examine the role of brand trust in mediating the influence of social media marketing and service quality on brand loyalty in Toko Kopi Tuku consumers. A total of 225 respondents were selected using purposive sampling technique, with the criteria that individuals follow the @tokokopituku Instagram account and have made purchases more than twice in the last six months. Data was collected using a likert scale questionnaire with a range of 1 (strongly disagree) to 5 (strongly agree). The analysis was conducted using the SEM-PLS (Partial Least Squares) method to test the proposed structural model. The results showed that social media marketing has no significant effect on brand loyalty, while service quality has a significant effect. In addition, both social media marketing and service quality have a significant effect on brand trust, and brand trust has a significant effect on brand loyalty. Furthermore, brand trust is able to mediate the relationship between social media marketing and service quality on brand loyalty. These results highlight the importance of building consumer trust as a bridge in optimizing digital marketing strategies and service quality to increase brand loyalty.

Optimizing Human Capital Performance Through Compensation and Work-Life Balance: The Mediating Effect of Motivation at PT. Alam Batu Beach Bungalow

2025-06-13T14:55:23+07:00

This study aims to analyze the influence of compensation and work-life balance on employee performance with motivation as a mediating variable at PT Alam Batu Beach Bungalow in Karangasem Regency. The research employs a quantitative method with a path analysis approach. The sampling technique used was total sampling, involving 51 respondents. The results reveal that compensation has a positive and significant effect on both motivation and employee performance. Similarly, work-life balance positively and significantly affects motivation and performance. Furthermore, motivation significantly mediates the effect of compensation and work-life balance on employee performance. These findings indicate that enhancing employee motivation through fair compensation and effective work-life balance contributes to improved performance.

Reducing Turnover Costs through Engagement: The Role of Workplace Relationships and Meaningful Work at BNI KC Cilegon

2025-06-13T21:39:00+07:00

This study examines the role of employee engagement in reducing implicit turnover costs by enhancing workplace relationship quality and meaningful work. The research is motivated by inconsistencies in prior findings—some studies report a significant negative effect of employee engagement on intention to leave, while others find no significant relationship. Additionally, employee engagement has been explored as a mediating variable between workplace relationship quality and meaningful work on intention to leave, with mixed results. The study was conducted at BNI KC Cilegon (Persero) Tbk, involving 166 respondents. Data were analyzed using the Partial Least Squares (PLS) method via AMOS software. The findings reveal that workplace relationship quality has a significant direct effect on intention to leave. Furthermore, meaningful work serves as a partial mediator, while employee engagement fully mediates the relationship between the predictors and intention to leave. These findings highlight the strategic importance of fostering positive workplace relationships and creating meaningful work experiences. Such efforts not only enhance employee engagement but also reduce turnover intentions, thereby supporting organizational cost-efficiency and long-term sustainability.

Comparative Analysis of Financial Ratio and Economic Value Added (EVA) Methods in Evaluating the Financial Performance and Economic Value of Manufacturing Companies in Indonesia

2025-06-15T18:07:19+07:00

This study presents a comparative analysis between financial ratio methods—including liquidity, leverage, activity, and profitability ratios—and the Economic Value Added (EVA) method in evaluating the financial and economic performance of companies listed on the Indonesia Stock Exchange, specifically PT Indofood Sukses Makmur Tbk, PT Unilever Tbk, and PT Mayora Indah Tbk. The objective is to assess and compare the financial health of these companies using both traditional financial ratios and the EVA approach. The results indicate that the financial ratios for liquidity, leverage, activity, and profitability are positive, reflecting strong financial performance and suggesting that these companies are operating efficiently and sustainably. Meanwhile, the EVA calculations reveal a positive economic value, indicating that each company has successfully generated returns above its cost of capital, although the magnitude of value added varies across periods. Based on these findings, while all three companies demonstrate positive financial and economic value, further improvements in asset and capital management are recommended to enhance sales and profitability over time.

Unveiling Firm Value Drivers: The Interplay of Capital Structure, Dividend Policy, and Firm Size Moderated by Economic Profitability in Indonesia’s Consumer Goods Sector

2025-06-15T22:07:14+07:00

The purpose of this study is capital structure, dividend policy and firm size on firm value with profitability as a moderating variable in manufacturing companies in the Consumer Goods Industry Sector. This research approach is based on a quantitative approach. The population is the Manufacturing Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2019-2022 as many as 94 companies. The research sample obtained was 28 companies with 112 observations. The data collection technique is a documentation study. The data analysis technique uses multiple linear regression analysis. The results obtained Capital Structure, Dividend Policy has no effect on Firm value, Firm size has a positive effect on Firm value, Profitability cannot moderate the effect of Capital Structure and Dividend Policy on Firm value and Firm size can moderate the effect of Capital Structure on Firm value.

Blockchain Technology in Accounting Practice: Literature Review

2025-05-16T19:29:19+07:00

This study seeks to elucidate the implementation of blockchain in accounting practices. It aims to explore the potential adoption of blockchain technology to enhance financial reporting. The research sample comprises relevant literature on blockchain adoption within the context of accounting and financial reporting. The methodology employed is a literature review, involving the reanalysis of prior research findings, theories, and concepts. The findings reveal that blockchain can improve efficiency, transparency, and robust security in transaction recording systems. Nevertheless, challenges persist in its application, including limitations in accountants’ proficiency to utilize blockchain technology.

Assessing the Economic Impact of Service Quality on Customer Satisfaction, Trust, and Loyalty in Lion Air Indonesia

2025-06-18T07:31:16+07:00

Air transportation is an efficient mode of travel for covering long distances in a short period, and currently, more options are available to the public through various airlines. One of the dominant airlines in Indonesia’s domestic market is Lion Air, with a market share reaching 29.7% in 2021. However, despite its large sales volume, Lion Air frequently faces criticism regarding the quality of service provided to customers. This study aims to analyze the influence of factors such as reliability, assurance, responsiveness, facilities, and employees on customer satisfaction, customer trust, and customer loyalty in Lion Air. The respondents of this research are 137 customers who have used Lion Air services for domestic flights. The data obtained were analyzed using Smart PLS 3 to test the structural model and hypotheses. The results show that assurance and employee variables have a significant effect on customer satisfaction. Furthermore, customer satisfaction has a significant and positive impact on customer trust and customer loyalty. This indicates that good assurance and employee factors can increase customer satisfaction, which in turn influences trust and loyalty toward Lion Air. Therefore, Lion Air needs to improve performance in these two variables to enhance customer satisfaction, ultimately affecting customer loyalty.