Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

From Systemic Theory to Causal Evidence: Process Tracing as a Methodological Bridge for Integrated Reality Theory (IRT)

2026-08-16T09:49:54+00:00

Integrated Reality Theory (IRT) provides a comprehensive systemic framework for analyzing development and organizational dynamics through five fundamental variables: Energy (E), Information (I), Entropy (S), Consciousness (C), and Evolution (ν). However, as a macro-level theory, IRT faces challenges in empirical operationalization, particularly in demonstrating and validating its proposed causal mechanisms. This study aims to develop a methodological framework that integrates process tracing as a bridge between IRT's systemic propositions and evidence-based causal inference. The research employs a qualitative conceptual approach based on an extensive literature review combined with methodological analysis using the Bayesian Process Tracing framework. The analytical procedure involves identifying the causal signature associated with each IRT mechanism and evaluating empirical evidence through four complementary inferential tests: straw-in-the-wind, hoop test, smoking gun, and doubly decisive test. The findings indicate that integrating IRT with process tracing produces a systematic causal diagnostic protocol consisting of five key stages: mechanism identification, empirical indicator specification, evidence classification according to inferential strength, Bayesian probability updating, and evidence-based policy formulation. Conceptually, the framework enables all five IRT variables to be operationalized into observable empirical indicators, thereby enhancing the theory's testability, falsifiability, and explanatory power. A typological illustration using the Indonesia Emas 2045 development agenda demonstrates that this integrated framework provides a more comprehensive explanation of causal relationships among development factors than conventional linear approaches. The study contributes to advancing IRT from a predominantly conceptual framework into an empirically testable scientific theory, offering a robust methodological foundation for future research in development studies, public policy, organizational analysis, and other complex social systems.

Pengaruh Tren Clean Beauty Terhadap Minat Beli Produk Sumia Skin Clinic di Bandar Lampung

2026-08-16T09:49:54+00:00

Pergeseran paradigma konsumsi di industri kecantikan mendorong meningkatnya perhatian konsumen terhadap aspek keamanan bahan, transparansi formulasi, dan keberlanjutan lingkungan yang terangkum dalam gerakan clean beauty. Penelitian ini bertujuan untuk menganalisis pengaruh tren clean beauty terhadap minat beli produk perawatan kulit (skincare) pada Sumia Skin Clinic di Bandar Lampung. Jenis penelitian ini adalah kuantitatif deskriptif dengan metode analisis Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM) menggunakan bantuan peranti lunak SmartPLS 3.0. Data dikumpulkan melalui penyebaran kuesioner kepada konsumen Sumia Skin Clinic di Bandar Lampung dengan jumlah responden sebanyak 100 orang. Hasil pengujian model struktural menunjukkan bahwa tren clean beauty berpengaruh positif dan signifikan terhadap minat beli konsumen dengan koefisien jalur (path coefficient) sebesar 0,590, nilai t-statistic sebesar 8,553 (> 1,96), dan p-value sebesar 0,000 (< 0,05). Nilai R-Square sebesar 0,348 mengindikasikan bahwa variabel tren clean beauty mampu menjelaskan variasi minat beli sebesar 34,8%, sedangkan sisanya sebesar 65,2% dijelaskan oleh faktor-faktor lain di luar model penelitian ini. Implikasi praktis dari penelitian ini menekankan pentingnya klinik kecantikan lokal untuk memperkuat komunikasi pemasaran berbasis transparansi kandungan produk, sertifikasi halal, dan formulasi alami demi mengoptimalkan minat beli konsumen secara berkelanjutan.

Strategi Transformasi Badan Usaha Milik Desa Berbasis Kinerja Dalam Penguatan Ekonomi Perdesaan Berkelanjutan

2026-08-16T09:49:53+00:00

Although the number of Village Owned Enterprises (BUMDes) has increased significantly, their contribution to rural economic development remains limited because existing supervision emphasizes administrative compliance rather than organizational performance. This study aims to formulate a performance-based transformation strategy to strengthen the productivity, accountability, and sustainability of BUMDes. A qualitative policy analysis approach was employed by reviewing regulations, literature, and secondary data, complemented by the Urgency Seriousness Growth (USG) analysis, root cause analysis, and Bardach's policy evaluation framework. The findings reveal that the weak performance of BUMDes stems from three interrelated factors: the absence of a national performance based regulatory framework, fragmented performance information systems, and limited institutional capacity and managerial competence. The recommended policy option is a comprehensive systemic reform consisting of the implementation of a Key Performance Indicator (KPI) based governance framework, the development of the SIAB-DESA integrated performance information system, competency standardization for BUMDes managers, and performance-based incentive and disincentive mechanisms. These reforms are expected to shift BUMDes governance from an administrative compliance approach to results oriented management, enabling BUMDes to become professional, productive, and sustainable drivers of rural economic development.

Performance of Pradhan Mantri Fasal Bima Yojana (PMFBY) in Tamil Nadu, India during the Rabi Season: A Time-Series Analysis

2026-08-27T09:50:56+00:00

The Pradhan Mantri Fasal Bima Yojana (PMFBY) is an agricultural risk-management programme that seeks to protect farmers financially against crop losses. This study assesses the performance of PMFBY in Tamil Nadu during the Rabi season from 2018 to 2025 using state-level administrative data. It considers farmer participation, insurance coverage, premium contributions, claim settlement and the distribution of applicants across social and farmer categories. Participation rose considerably until 2022, when the number of applicants reached 61.42 lakh, before falling in the following years. Non-loanee applicants remained the largest participant group throughout the period and accounted for 92.40 per cent of applicants in 2025. The insured area rose from 1,374.52 thousand hectares in 2018 to 1,541.43 thousand hectares in 2022, its highest level during the period, while the sum insured was highest in 2021 at ₹9,98,426.80 lakh. Premium contributions also reached their highest level in 2022 at ₹2,96,624.23 lakh and then fell markedly in the following years. Claim settlement showed substantial variation, with the claim ratio standing at 30.03 per cent in 2018 and 27.60 per cent in 2020 before falling to 2.08 per cent in 2025. Applicants were concentrated mainly in the OBC and General categories, while small farmers formed the largest group among the farmer categories. A paired sample t-test gave a p-value of 0.105, showing no statistically significant difference between total premium collected and total claims paid during the study period. PMFBY maintained substantial insurance coverage in Tamil Nadu, although participation, premium mobilisation and claim settlement varied considerably from year to year during the Rabi season.