Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

Analisis Preferensi Konsumen terhadap Purchase Intention Produk Fried Chicken (Studi Kasus UMKM Kabupaten Bogor)

Fikri Ul Haqqi — 2025-12-31

Persaingan bisnis fried chicken di tingkat UMKM Kabupaten Bogor semakin ketat, khususnya dalam menargetkan segmen konsumen Gen Z. Keterbatasan informasi mengenai preferensi konsumen menyebabkan pelaku usaha seringkali hanya mengandalkan intuisi dalam menentukan strategi produk. Penelitian ini bertujuan untuk menganalisis atribut utama yang menjadi pertimbangan konsumen dalam keputusan pembelian fried chicken UMKM. Data dikumpulkan melalui survei terhadap 100 responden di Kabupaten Bogor menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah analisis konjoin untuk mengukur nilai kegunaan dan tingkat kepentingan relatif. Hasil penelitian menunjukkan bahwa harga menjadi atribut prioritas utama dengan nilai kepentingan relatif tertinggi (27,01%), disusul atribut jaminan halal (20,73%), dan ukuran porsi (17,19%). Secara spesifik, kombinasi atribut yang paling diminati konsumen adalah produk dengan harga di bawah Rp15.000, memiliki label serta nomor sertifikat halal, ukuran daging besar, kulit tebal renyah, berwarna coklat keemasan, dan dikemas menggunakan box. Temuan ini mengimplikasikan bahwa strategi penetapan harga kompetitif dan kejelasan status halal adalah kunci utama keberhasilan UMKM di sektor ini.

Pengaruh Kualitas Produk dan Perceived Value Terhadap Kepuasan Pelanggan Smartphone Samsung di Kota Bandung

Minda Wulandari — 2026-01-10

The goal of this study is to ascertain how customer satisfaction among Samsung smartphone users in Bandung is influenced by product quality and perceived value. This study applies a quantitative approach using an online questionnaire method to collect data from participants. The total population consists of all individuals living in Bandung City aged between 15 and 60 years. The sample size is 384 individuals who meet the required criteria. To assess the participants' views on the variables studied, a Likert scale was used. The statistical tool used is SPSS version 22. The findings of the analysis indicate that the level of customer satisfaction is significantly influenced by product quality. Such evidence is reflected in a significance value (Sig.) recorded at 0.000, positioned below the established threshold of 0.05, with the t-test results showing a figure of 7.415. In addition, the influence of perceived value on customer satisfaction is proven to be positive and significant, as indicated by the t-test results reaching 8.400 > t table 1.966, and supported by a significance level of 0.000 < 0.05. Furthermore, there is a simultaneous influence between product quality and perceived value on customer satisfaction with an F-test value of 299.317, which clearly exceeds the F-table limit of 3.02 with a significance of 0.000. This finding confirms that increasing customer satisfaction relies on two fundamental elements, namely product quality and perceived value.

Model Struktural Kinerja Pegawai: Peran Kepuasan Dalam Memediasi Workplace Friendship, dan Interpersonal Trust

Siddik Ega — 2026-01-10

This study aims to analyze the effect of workplace friendship and interpersonal trust on employee performance with job satisfaction as a mediating variable at the Food Crops and Horticulture Service of North Sumatra Province. This study uses a quantitative approach with an explanatory research design on 62 samples of employees of the Food Crops and Horticulture Service of North Sumatra Province selected by the Slovin formula and proportional stratified random sampling technique. Data were collected through a valid and reliable 5-point Likert scale questionnaire, then analyzed using SEM-PLS with SmartPLS 3.0 software. The results showed that interpersonal trust had a significant positive effect on employee satisfaction and performance, temporary friendship at work also had a positive effect on satisfaction and performance although with a smaller direct effect. In addition, job satisfaction had the strongest influence on employee performance and acted as a significant mediator in the relationship between interpersonal trust and workplace friendship with performance.

Determinan Tax avoidance dengan Good Corporate Governance sebagai Variabel Moderasi

Fitra Wansyah Zuhri — 2026-01-11

This study aims to determine the profitability, leverage, and transfer pricing on tax avoidance with Good Corporate Governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used is purposive sampling. The total number of observations in this study was 140 samples over five years, comprising 28 companies. The data analysis technique used in this study was moderation analysis using Moderated Regression Analysis (MRA) using SPSS 26

The results of this study indicate that profitability has a negative effect on tax avoidance, leverage and transfer pricing do not affect tax avoidance, and Good Corporate Governance is unable to moderate the influence of profitability and leverage on tax avoidance. Additionally, Good Corporate Governance is able to moderate and strengthen the influence of transfer pricing on tax avoidance.

Pengaruh Mitra Keagenan, Store Atmosphere, dan Testimoni Terhadap Keputusan Pembelian Produk HNI-HPAI

Siregar Nirma Yunita — 2026-01-11

This study aims to determine the influence of Agency Partners, Store Atmosphere, and Consumer Testimonials on Purchasing Decisions at the Halal Mart Halal Network International (HNI) Herba Penawar Alwahida Indonesia (HPAI) Store in Melati Village, Pasar 2, Perbaungan. The method used is a quantitative approach with an associative research type. The number of samples is 92 respondents selected using a purposive sampling technique. Data collection was carried out through the distribution of questionnaires with a Likert scale of 1–5. The results of the study indicate that partially, the variables of Agency Partners, Store Atmosphere, and Consumer Testimonials have a positive and significant effect on Purchasing Decisions. Simultaneously, the three variables also have a significant effect with a calculated F value of 44.919 and a significance of <0.001. The coefficient of determination (Adjusted R²) value of 0.591, which means that 59.1% of the variation in Purchasing Decisions can be explained by the three independent variables

Analisis Proses Penagihan Piutang atas Transaksi Angkutan Non-Semen “Terpal” PT Semen Indonesia Logistik

Kholifatun Nur Handini — 2026-01-13

This study was conducted to analyze the procedures for accounts receivable collection and the handling of problematic receivables in the Non-Cement “Tarpaulin” transportation services at PT Semen Indonesia Logistik (SILOG), as well as to examine the obstacles that may hinder the receivables collection process within the company. The research adopts a case study method with a qualitative approach. Data collection techniques used in this study include interviews with three relevant informants, direct observations, and documentation analysis. The findings reveal that the receivables collection process begins with the delivery of billing documents, including invoices and supporting documents, and ends with the settlement of receivables through the SAP system. Receivables that become due are classified into four aging categories: 60 days, 120 days, 180 days, and 365 days. The collection of overdue receivables is carried out through communication via WhatsApp and, in some cases, direct visits to customers. Common obstacles encountered in the receivables collection process include difficulties in coordinating with customers, receivables that are difficult to collect due to customer insolvency or bankruptcy, and unidentifiable receivables or incoming payments. This research is expected to help the company evaluate its current receivables collection procedures more comprehensively. By identifying potential problems early, the company can make necessary improvements and develop more effective strategies for managing the receivables collection process

Pengaruh Keberagaman Gender, Ukuran Dewan, dan Profitabilitas Terhadap Cash Holding

Nadine Nabila Agnasta — 2026-01-16

This study aims to analyze the effect of board of commissioner gender diversity, board size, and profitability on
cash holdings in transportation and logistics companies listed on the Indonesia Stock Exchange. This research is a quantitative study by using secondary data. The population used consists of 37 companies that have been
consistently listed on the Indonesia Stock Exchange over the past 5 years. The sampling technique employed was purposive sampling, yielding a sample of 21 companies. The method used is panel regression analysis, with dataprocessing using Stata 17 software. Model determination uses the Chow test, Hausman test, Lagrange multiplier test, hypothesis test, partial test, and coefficient of determination. The results show that board of commissioner gender diversity and board size have a positive effect but insignificant on cash holdings, while profitability shows a positive and significant effect on cash holdings. These findings imply for corporate financial managers and investors to focus not only on quantitative aspects of corporate governance but also on performance and cash management strategies to generate profits and strengthen cash positions optimally.

Analisis Jalur Hubungan Perceived Ease of Use dan Artificial Intelligence Adoption: Peran Krusial Perceived Usefulness sebagai Mediator

Adeline Putri Kurniawan — 2026-01-20

This study aims to examine the influence of Perceived Ease of Use on Artificial Intelligence Adoption, with Perceived Usefulness serving as a mediating variable among accounting students in Indonesia. The research employs a quantitative descriptive method, utilizing primary data collected via online questionnaires distributed through a purposive sampling technique to 251 respondents. Data analysis was conducted using the Structural Equation Modeling (SEM) approach with SmartPLS software. The findings indicate that Perceived Ease of Use has a positive and significant effect on both Perceived Usefulness and Artificial Intelligence Adoption. Furthermore, Perceived Usefulness has a positive and significant impact on Artificial Intelligence Adoption and is proven to mediate the relationship between Perceived Ease of Use and Artificial Intelligence Adoption.

Kepatuhan Wajib Pajak Memoderasi Pengaruh Kesadaran, Pemeriksaan, dan Penagihan terhadap Penerimaan Pajak

Dinda Kurnia Ramadhani Batubara — 2026-01-20

This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers at the East Medan Tax Office (KPP), with a sample size of 100 people. The analytical technique used in this study is Moderated Regression Analysis (MRA). The analysis results show that the three independent variables, namely taxpayer awareness, tax audits, and tax collection, have a significant effect on tax revenue, as indicated by their respective significance values of 0.000. However, when tested as a moderating variable, taxpayer compliance was only found to significantly moderate the relation between taxpayer awareness and tax revenue (p-value 0.005). Conversely, taxpayer compliance did not show a significant moderating effect in the relations between tax audits (p-value 0.114) and tax collection (p-value 0.592) on tax revenue.

Pengaruh Kualitas Pelayanan, Keterjangkauan Harga dan Promosi Terhadap Kepuasan Pelajar Pengguna GoCar Hemat Cianjur

Neng Mutiara Salsabila Bila — 2026-01-26

The development of application-based transportation services has influenced consumer behavior, including students who are a potential user segment. However, differences in service quality, price affordability and promotional strategies for GoCar Hemat services often give rise to complaints that have the potential to reduce user satisfaction. This study aims to analyze the influence of service quality, price and promotion on the satisfaction of GoCar Hemat users among high school students in Cianjur District. The study uses a quantitative approach with a survey method through a questionnaire of 100 respondents selected using purposive sampling based on specific criteria and analyzed using multiple linear regression with the help of SPSS version 31. The results show that service quality, price affordability and promotion have a positive and significant effect on consumer satisfaction, with price affordability being the dominant factor. The three variables simultaneously contribute 79.9% to consumer satisfaction, while 20.1% is influenced by other factors outside the model. These findings emphasize the importance of improving service quality, affordable pricing strategies and targeted promotions in enhancing customer satisfaction, particularly among the student segment in non-metropolitan areas. This study is expected to provide practical contributions to Gojek's management and academic references for the development of online transportation service marketing studies

Penyusunan dan Analisis KKP atas Akun Kas Dalam Pemeriksaan Akuntansi: Studi Berbasi Praktik diKantor Akuntan

Rhida Arsy Farah Diba — 2026-01-27

This study examines the preparation and analysis of Cash Account Audit Working Papers (KKP) based on an internship experience at a Public Accounting Firm (KAP). Cash was selected because it is highly liquid and carries a relatively high risk of material misstatement and fraud, particularly when internal controls are not effectively implemented. Using a descriptive qualitative approach, the study describes the cash audit procedures performed by auditors, including document collection (bank statements, cash receipts/disbursements evidence, and bank confirmations), physical cash testing (petty cash), bank reconciliation preparation, and vouching of transaction evidence. These procedures were documented in the working papers in line with audit documentation and audit evidence principles (SA 230 and SA 500), forming an audit trail that supports senior auditor review. The practical evaluation identified three key findings: (1) weaknesses in transaction documentation, especially the reliance on electronic evidence such as screenshots without sufficient supporting documents; (2) petty cash discrepancies and/or balance differences caused by delayed recording that require tracing and adjustments; and (3) weak authorization over cash disbursements, increasing the risk of unauthorized transactions. In addition, the cash audit must be understood across cycles due to its linkage with revenue, receivables/payables, and operating cash flows, supporting analysis within an integrated accounting system. These findings imply the need to strengthen internal controls—particularly authorization, timely recording, and standards for validating digital evidence—to improve the reliability of cash account audits in the context of audit digitalization..

Pengaruh Lokasi,Harga dan Word of Mouth Terhadap Keputusan Pembelian pada Pesenjama Coffee Medan

Nurhasanah Putri — 2026-01-30

This study aims to determine the influence of location, price, and Word of mouth on purchasing
decisions at Pesenjama Coffee Medan. The background of this research is based on the increasingly
intense competition in the culinary business, particularly in the Marelan Raya area, as well as the
decline in Pesenjama Coffee’s sales during the 2020–2024 period. This research uses a quantitative
method with an associative approach. The population consists of all Pesenjama Coffee consumers,
while the sample was determined using data were collected through questionnaires and analyzed
using multiple linear regression with The assistance of SPSS.The results indicate that partially, the
location variable has a positive and significant effect on purchasing decisions. The price variable
also has a positive and significant effect on purchasing decisions. Likewise, Word of Mouth has a
positive and significant effect on purchasing decisions. Simultaneously, location, price, and Word
of Mouth have a positive and significant influence on purchasing decisions at Pesenjama Coffee
Medan.It can be concluded that consumer purchasing decisions at Pesenjama Coffee are strongly
influenced by a strategic and accessible location, prices that are in line with quality and consumer
purchasing power, as well as positive word of mouth formed through customer experiences. This
research is expected to serve as an evaluation material for Pesenjama Coffee’s management in
formulating more effective marketing strategies to increase consumer purchase intention.

Pengaruh Harga, Service Quality dan Brand Trust Terhadap Kepuasan Pelanggan pada Pengguna Indrive di Kota Medan

Silvia Anpradira — 2026-01-30

Kepuasan pelanggan merupakan upaya untuk memenuhi kebutuhan dan keinginan konsumen. Penelitian ini berfokus pada pengaruh Harga, Service Quality, dan Brand Trust terhadap Kepuasan Pelanggan pengguna InDrive di Kota Medan. Metode yang digunakan adalah pendekatan kuantitatif, dengan lokasi penelitian meliputi lima kecamatan: Medan Marelan, Medan Kota, Medan Helvetia, Medan Timur, dan Medan Barat. Jumlah sampel ditentukan dengan rumus Lemeshow melalui teknik purposive sampling, sehingga diperoleh 120 responden. Data dikumpulkan melalui penyebaran kuesioner kepada pengguna yang memenuhi kriteria penelitian.

Hasil penelitian menunjukkan bahwa secara parsial, variabel Harga (t hitung 2,806 > t tabel 1,98063; sig. 0,0006 < 0,05), Service Quality (t hitung 6,323 > t tabel 1,98063; sig. 0,000 < 0,05), dan Brand Trust (t hitung 2,239 > t tabel 1,98063; sig. 0,027 < 0,05) berpengaruh positif dan signifikan terhadap Kepuasan Pelanggan. Selanjutnya, hasil uji F menunjukkan bahwa ketiga variabel tersebut secara simultan berpengaruh positif dan signifikan terhadap Kepuasan Pelanggan pengguna InDrive di Kota Medan. Uji koefisien determinasi (R2) sebesar 0,755 Hal ini menunjukkan bahwa harga, service quality dan brand trust memberikan pengaruh sebesar 75,5% terhadap kepuasan pelanggan sedangkan sisanya sebesar 24,5% dipengaruhi oleh variabel lain.

Pengaruh Perceived Ease of Use, Brand Trust dan Customer Experience Terhadap Minat Pengguna Maxim diKota Medan

Salsabillah Eka Zulnawati — 2026-01-30

This study aims to analyze the influence of Perceived Ease of Use, Brand Trust, and Customer Experience on Users’ Interest in Maxim in Medan City using a quantitative method with purposive sampling, involving 120 respondents determined through the Lemeshow formula. Data were collected through questionnaires and analyzed with SPSS software. The results indicate that Perceived Ease of Use (t-count 2.784 > t-table 1.980; sig. 0.006 < 0.05), Brand Trust (t-count 2.063 > t-table 1.980; sig. 0.041 < 0.05), and Customer Experience (t-count 5.323 > t-table 1.980; sig. 0.000 < 0.05) each have a positive and significant effect on Users’ Interest in Maxim in Medan City. Furthermore, the F-test results demonstrate that all three variables simultaneously exert a positive and significant influence on Users’ Interest in Maxim in Medan City.

Pengaruh Kepuasan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Housekeeping pada PT. Telkom Property Medan

Karin Amanda — 2026-01-31

This study aims to analyze the influence of store atmosphere, location, and promotion on consumer purchase decisions at Eiger Adventure Store Medan Marelan. The research objectives are: (1) to identify and analyze the partial influence of store atmosphere on consumer purchase decisions; (2) to identify and analyze the partial influence of location on consumer purchase decisions; (3) to identify and analyze the partial influence of promotion on consumer purchase decisions; and (4) to identify and analyze the simultaneous influence of store atmosphere, location, and promotion on consumer purchase decisions. This research applies a quantitative approach with a causal associative design. The sample consists of 120 respondents selected using accidental sampling. Data were collected through questionnaires and analyzed using multiple linear regression with partial (t) and simultaneous (F) tests. The results show that, partially, store atmosphere does not have a significant effect on purchase decisions, location has a positive and significant effect, while promotion does not have a significant effect. However, simultaneously, all three variables significantly influence consumer purchase decisions. These findings emphasize that store location plays a crucial role in influencing purchase decisions, while improvements in store atmosphere and promotion strategies are necessary to enhance consumer attraction and loyalty.

Pengaruh Kompensasi, Lingkungan Kerja dan Jenjang Karir Terhadap Turnover Intention Karyawan pada PT. Mitra Tsunami Marine

Riska Nursaifah — 2026-01-31

The purpose of this study is to determine and analyze the influence of compensation on turnover intention, to determine and analyze the influence of work environment on turnover intention, to determine and analyze the influence of career path on turnover intention, and to determine and analyze the simultaneous influence of compensation, work environment, and career path on turnover intention at PT. Mitra Tsunami Marine. The type of research used in this study is quantitative with an associative approach. with a sample of 90 respondents selected using the Slovin formula. The data collection technique used in this study was a questionnaire. The results of the study indicate that, partially, compensation, work environment, career path has a negative and significant influence on turnover intention. Simultaneously, compensation, work environment, and career path have a significant influence on turnover intention at PT. Mitra Tsunami Marine.

Optimalisasi Prosedur Administrasi Piutang untuk Peningkatan Efisiensi pada Pedagang Besar Farmasi (PBF)

Ulla Nurluthfi Oktavia — 2026-02-03

This study aims to evaluate and optimize accounts receivable administrative procedures in order to improve operational efficiency in Pharmaceutical Wholesalers (PBF). Well-structured and effective receivables management is a key factor in maintaining corporate liquidity, accelerating cash turnover, and minimizing the risk of uncollectible accounts that may disrupt financial stability. This research employs a case study method with a qualitative descriptive approach through direct observation of receivables administration activities, collection processes, and the reporting system implemented by the company. The results indicate that the implementation of an Accounting Information System (AIS) for receivables has contributed positively to the accuracy of transaction recording, the availability of receivables information, and the strengthening of internal control. Invoice verification procedures, segregation of duties among functions, and systematic documentation have proven effective in supporting data accuracy and facilitating audit trails. However, this study also identifies several weaknesses that affect the efficiency of receivables management, including the lack of full integration between sales and finance systems, the continued reliance on manual credit approval processes, and the underutilization of system-based receivable reminder features. Empirically, these conditions lead to delays in updating receivable status, increased administrative workload, and suboptimal credit risk control, particularly for receivables outstanding for more than 90 days. This study recommends the development of an integrated AIS, the implementation of automated credit approval based on customer payment history, and the utilization of real-time receivables reminder systems and data analytics. By adopting these recommendations, companies are expected to enhance operational efficiency, accelerate receivables turnover, and maintain sustainable cash flow performance. The findings of this study may serve as a practical reference for other pharmaceutical distribution companies in strengthening receivables management through information systems

Green Human Resource Management dalam Literatur 2021–2025: Analisis Bibliometrik dan Sintesis Tematik

Indri Iswardhani — 2026-02-03

This study aims to provide a comprehensive overview of the development of Green Human Resource Management (Green HRM) research during the 2021–2025 period, while identifying dominant practices, industrial contexts, methodological trends, and research gaps emerging in recent literature. This work employs a Systematic Literature Review (SLR) approach guided by the PRISMA 2020 protocol and structured using the PICOC framework to clarify the analytical boundaries. A systematic search conducted through the Scopus database generated an initial dataset of 200 articles, which was later screened using inclusion–exclusion criteria, resulting in 93 eligible articles for in-depth analysis. The analysis was carried out through two complementary approaches: bibliometric analysis to map publication characteristics and thematic synthesis to identify substantive patterns in GHRM practices, variable relationships, and organizational settings. The findings indicate a significant increase in Green HRM publications during the review period, with a strong predominance of studies originating from Asian countries and service-related industries such as hospitality, banking, healthcare, and manufacturing. The most frequently examined GHRM practices include green training and development, green recruitment and selection, green rewards, and green performance appraisal. Methodologically, more than 70% of the reviewed studies adopt quantitative survey-based approaches using SEM/PLS, while qualitative and mixed-method studies remain limited. Several research gaps were identified, including the lack of longitudinal designs, the dominance of single-country contexts in developing nations, limited exploration of nontraditional industrial sectors, and the need to examine more diverse mediating and moderating mechanisms. These findings provide a strong foundation for shaping a more comprehensive and sustainable future research agenda on Green HRM.

Pengaruh DER, TATO dan CR Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Hizkia Putri Butar Butar — 2026-01-31

This study aims to analyze the effect of debt to equity ratio, total asset turnover and current ratio on profitability with company size as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a population of 130 consumer non-cyclicals companies. A sample of 37 companies was selected using purposive sampling method, with a research period of 5 years so that 185 observation data were obtained. The data analysis technique used in this research is multiple linear regression and MRA using the SPSS 26 tool. The results of this study indicate that the debt to equity ratio and total asset turnover have a significant effect on profitability, while the current ratio has no effect on profitability. Company size is unable to moderate the effect of debt to equity, total asset turnover and current ratio on profitability in consumer non-cyclicals companies listed on the IDX in 2019-2023.

Strategi Pengembangan UMKM Berbasis Pengetahuan Khas Perempuan Melalui Konsep Micro-Franchise di Kota Kendari

Diamond Limbong — 2026-01-31

This study aims to analyze the effect of women’s distinctive knowledge on the development of Micro, Small, and Medium Enterprises (MSMEs), with the micro-franchise concept serving as a mediating variable in Kendari City. The research employs a quantitative approach using a survey method. The population consists of women-owned MSMEs in Kendari City, with a sample of 32 respondents selected through purposive sampling based on criteria that the MSMEs utilize local knowledge in their business activities. Data analysis techniques include validity and reliability testing, multiple linear regression analysis, and the Sobel test to examine the mediating role of the micro-franchise concept. The results indicate that women’s distinctive knowledge has a positive and significant effect on the adoption of the micro-franchise concept, but does not have a significant direct effect on MSME development. In contrast, the micro-franchise concept has a positive and significant effect and is able to mediate the relationship between women’s distinctive knowledge and MSME development. These findings suggest that women’s distinctive knowledge requires a structured business management mechanism in order to generate a tangible impact on the development strategies of women-owned MSMEs based on local potential

Pengaruh Carbon Emission Disclosure, Profitabilitas dan Komite Audit Terhadap Kualitas Laba

Novita Dwi Damayanti — 2026-01-31

Studi ini bertujuan untuk melihat pengaruh antara carbon emission disclosure, profitabilitas dan komite audit terhadap kualitas laba. Penelitian ini menggunakan model penelitian kuantitatif dengan jenis data berasal dari laporan keuangan perusahaan konstruksi tahun 2022-2024 yang ada di Bursa Efek Indonesia (BEI). Sampel yang digunakan sejumlah 62 perusahaan yang diperoleh menggunakan Teknik purposive sampling. Adapun metode analisis data yang digunakan adalah Analisis Regresi Berganda melalui olah data SPSS. Hasil studi menunjukkan bahwa variabel carbon emission disclosure dan komite audit tidak memiliki pengaruh apapun terhadap kualitas laba. Di sisi lain, variabel profitabilitas memiliki pengaruh negatif signifikan terhadap kualitas laba.

Pengaruh Literasi Keuangan, Kontrol Diri, dan Sosialisasi Keuangan Terhadap Perilaku Menabung

Devi Widya Fitriana — 2026-02-06

This study was conducted to examine the partial and simultaneous effects of financial literacy, self-control, and financial socialization on the saving behavior of Generation Z in Yogyakarta. The study used a quantitative approach with an associative design. Data collection was carried out using an online questionnaire distributed to 400 respondents from the total population of Generation Z in Yogyakarta. The sampling technique used nonprobability sampling with purposive sampling. The data were analyzed using IBM SPSS Statistics software version 26. The test results showed that: (1) financial literacy had a positive and significant effect on saving behavior. (2) self-control had a negative and significant effect on saving behavior. (3) financial socialization had a positive and significant effect on saving behavior. (4) the three independent variables simultaneously have a significant effect on saving behavior.

Analisis Penerapan Sistem Informasi Akuntansi Berbasis Website dalam Pengelolaan Keuangan pada Perusahaan Manufaktur

Nur Azizah — 2026-01-31

This study aims to analyze the implementation of a web-based Accounting Information System (AIS) in financial management at a manufacturing company, with a case study at PT Hamifaro Jaya Lestari. The background of this research is based on the company’s initial condition which still relied on manual bookkeeping and spreadsheet assistance, resulting in several problems such as recording errors, data duplication, delays in financial reporting, limited access to financial information, and weak internal control. These conditions affected the effectiveness of cash flow monitoring and managerial decision-making processes.The research employed a qualitative method with a case study approach. Data collection techniques included in-depth interviews, direct observation of business processes, and documentation of financial records to obtain comprehensive and contextual data regarding conditions before and after system implementation. The analysis focused on cash receipt processes, cash disbursement procedures, financial report preparation, and internal control evaluation based on the COSO framework, which includes the control environment, risk assessment, control activities, information and communication, and monitoring.The results indicate that the implementation of a web-based AIS improves the accuracy and consistency of transaction recording, accelerates automated financial reporting, provides real-time financial information, and enhances transparency and accountability of financial data. In addition, the system increases operational efficiency through data integration across departments, reduces dependence on manual processes, and strengthens internal control through user access restrictions and audit trail features. Functional testing shows that the cash receipt, cash disbursement, reporting, and user management modules operate according to business needs. Therefore, a web-based AIS is considered an effective and feasible solution for improving financial management quality and supporting faster and more accurate managerial decision making

Pengaruh Islamic Corporate Governance dan Sustainability Report sebagai Penentu Nilai Bank Umum Syariah

Arini Arini — 2026-01-31

This study aims to test the effects of Islamic Corporate Governance (ICG) and Sustainability Report (SR) on the value of Islamic banks. It also investigates financial performance, using Return on Assets (ROA) as a mediating variable. The research adopts a quantitative approach with a causal-explanatory design. Secondary data are employed, consisting of annual reports and sustainability reports of Islamic banks in Indonesia for the period 2021–2024, obtained from the official websites of each bank. Samples were selected using purposive sampling with the criterion that banks are publicly listed Islamic banks that consistently report both annual reports and sustainability reports during the study period. Data analysis techniques include multiple regression to test the effects of the independent variables on the dependent variable and path analysis to examine the indirect effects through the mediating variable. The results indicate that Islamic Corporate Governance (ICG) has a negative and significant effect on the value of Islamic banks, implying that higher internal governance quality is associated with a significantly lower market value in the studied sample. Conversely, Sustainability Report (SR) has a positive and significant effect on the value of Islamic banks, suggesting that a greater emphasis on structure and resource practices enhances investors’ perception of the banks’ value. The mediation analysis via path analysis reveals that financial performance, as proxied by ROA, does not mediate the effects of ICG and SR on the value of Islamic banks. These findings offer implications for the management of Islamic banks and policymakers in reviewing governance practices, sustainability reporting, and resource allocation to enhance firm value

Jaringan Literatur tentang Keterlibatan Kerja: Analisis Kolaborasi, Titik Panas, dan Tema-Tema Baru yang Muncul

Nurhamidah Pulungan — 2026-01-31

This study aims to map the development of the literature on work engagement through a bibliometric approach based on network analysis using VOSviewer software. Work involvement is an important concept in human resource management because it is directly related to employee welfare, individual performance, and workforce retention. This study uses scientific publication data taken from the Google Scholar database with an analysis period of 2021-2025. The analysis was carried out with four main approaches, namely publication development analysis, keyword mapping (co-occurrence analysis), cluster-based mapping, and Google Scholar Rank mapping. The results of the study show that the topic of work engagement has increased significantly in the last two decades and has developed into a multidisciplinary field. The keyword mapping resulted in nine main clusters that represent the focus of global research, including supportive leadership, psychological well-being, and green work engagement. Meanwhile, the collaboration analysis shows the dominance of researchers from the Netherlands, Spain, and Canada who act as the center of knowledge networks. The findings also reveal the emergence of new themes such as digital engagement, hybrid work environment, and psychological safety. Overall, the results of this study provide a comprehensive overview of intellectual structures, collaborative relationships, and thematic evolution in work engagement research. These findings are expected to serve as a basis for further research and development of more adaptive and sustainable human resource management strategies.

Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan

Dewi Sartika — 2026-01-31

Tax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly regarding Article 21 Income Tax. Taxpayers are classified into corporate and individual categories, employing three tax planning methods the Net method, the Gross method, and the Gross Up method. This study aims to identify the impact of the Article 21 withholding method on taxpayers obligations. The findings indicate that the gross method is the most efficient approach for managing the company’s tax burden. In contrast to the net and gross-up methods, using the gross method means the company assumes the employees’ tax burden, resulting in a lower net profit for the company.

Pengaruh Komunikasi Organisasi, Karakteristik Individu, Kemampuan Kerja dan Etika Kerja Terhadap Prestasi Kerja Karyawan

Haya Fachira — 2026-01-31

The purpose of this study was to determine the effect of organizational communication, individual characteristics, work ability and work ethic on employee performance at PT. Nusantara Plantation IV. The type of research used in this study is an associative type. The sample used is the employees of PT. Perkebunan Nusantara IV Medan with a total of 175 respondents. In this study researchers used primary data sources. The data collection technique in this study was a questionnaire. The data analysis technique used in this research is multiple linear regression test. Based on the results of the study it was found that organizational communication significantly influences employee performance, individual characteristics variables significantly influence employee performance, work ability variables significantly affect employee performance, and work ethic variables significantly influence employee performance as well as organizational communication variables. Individual characteristics, work abilities and work ethics of employees at PT. Perkebunan Nusantara IV jointly has a positive and significant effect on the performance of employees of PT. Perkebunan Nusantara IV Medan, thus the proposed hypothesis is proven.