International Journal Of Education, Social Studies, And Management (IJESSM)
International Journal of Education, Social Studies, and Management (IJESSM) is an international journal published based on studies covering education, social and management. Articles in the form of published journals have gone through the stages of the IJESSM journal provisions, for that each author is expected to understand the scope, template and publication ethics that exist in this journal.
Design and Implementation of a Web-Based Document Archive Application at the North Sumatra Education Quality Assurance Agency
Document archiving management is an important aspect of administrative activities in institutions. Manual archiving processes often cause problems such as delays in document retrieval, risk of data loss, and inefficiency in report preparation. This study aims to design and develop a web-based document archiving application that can manage incoming and outgoing documents in a structured and integrated manner. The research method consists of data collection, system requirements analysis, system design, application implementation, and functional testing. The application is developed using PHP as the server-side programming language, MySQL as the database management system for data storage, and the Bootstrap framework to create a responsive and user-friendly interface. The results show that the developed application is able to store, manage, and display document data properly, as well as provide document recap features based on specific periods. Therefore, this web-based document archiving application can improve the effectiveness, efficiency, and security of document management.
Copyright (c) 2026 Naina Nazwa Hasibuan, Tiara Bela Harahap, Mhd. Furqan https://creativecommons.org/licenses/by/4.0
Financial Governance and Management Strategies in Startup Ecosystems: A Bibliometric Analysis of Research Trends and Collaboration Networks
This study explores the intellectual development of research on financial governance and management strategies within startup ecosystems through a bibliometric analysis of Scopus-indexed publications from 2019 to 2025. Using VOSviewer, this study maps citation networks, co-authorship collaborations, keyword co-occurrence, and thematic evolution to identify dominant research patterns and emerging financial topics. The results reveal a significant growth in scholarly attention to financial management issues, including funding strategies, financial sustainability, governance mechanisms, and resource allocation in startup ecosystems. Network visualization identifies three major research clusters focusing on financial governance frameworks, strategic financial management and investment decisions, and sustainability-oriented financial practices. Overlay visualization indicates a temporal shift from early studies emphasizing startup financing and growth models (2019 - 2021) toward more recent themes such as financial resilience, sustainable finance, and digitally enabled financial management (2022-2025). Density visualization further highlights the concentration of influential contributions from developed economies, alongside increasing research participation from emerging and developing regions. Overall, this study offers a comprehensive mapping of the financial knowledge structure within startup ecosystem research and provides valuable theoretical insights and managerial implications for scholars, policymakers, and practitioners.
Copyright (c) 2026 Ratna Dewi, Asriani, Yulinda L Ismail, Irawati, Firman, Muh. Rezky https://creativecommons.org/licenses/by/4.0
The Effect of Organizational Communication, Work Motivation and Work Environment on Employee Performance
Employee performance is a critical factor in sustaining competitiveness within the bakery industry, which is characterized by intense competition and high service demands. This study aims to examine the influence of organizational communication, work motivation, and work environment on employee performance at Clarion Bread and Cake. The research employs a quantitative associative approach, using primary data collected through structured questionnaires distributed to 75 employees. The data were analyzed using multiple linear regression analysis, supported by partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The results indicate that work motivation and work environment have a positive and significant partial effect on employee performance, while organizational communication does not show a significant partial influence. However, when tested simultaneously, organizational communication, work motivation, and work environment jointly have a significant effect on employee performance. The coefficient of determination reveals that these three variables explain 35.3% of the variation in employee performance, while the remaining 64.7% is influenced by other factors not included in this study. In conclusion, although organizational communication does not independently affect performance, the combined role of communication, motivation, and work environment serves as a significant predictor of employee performance. Work motivation and work environment emerge as the most dominant factors. This study contributes practical insights for management in prioritizing motivational strategies and improving the work environment to enhance employee productivity. The limitation of this study lies in the relatively modest explanatory power, suggesting the need to explore additional variables in future research.
Copyright (c) 2026 Ade Saputra, Eka Trvilta Oktaria, Rina Loliyana https://creativecommons.org/licenses/by/4.0
The Impact of Digitalization and E-Commerce on the Development of MSMEs in Indonesia
Ongoing digital transformation has reshaped the way Micro, Small, and Medium Enterprises (MSMEs) operate, requiring business actors to adjust their strategies in order to sustain competitiveness in a rapidly evolving market. This research explores how digitalization and e-commerce adoption contribute to the development of MSMEs in Indonesia, particularly in terms of business effectiveness, operational improvement, and market expansion. A qualitative research design was applied through a literature-based approach by examining and synthesizing findings from prior studies and academic sources. The analysis reveals that digital technology adoption supports MSME growth by expanding market opportunities, streamlining transaction processes, and enhancing marketing activities. However, several obstacles remain, including limited digital capabilities, uneven internet infrastructure, financial constraints related to technology investment, and concerns over data security. Accordingly, collaborative efforts involving government institutions, private sectors, and educational organizations are necessary to establish an inclusive digital environment that strengthens MSME competitiveness in the digital economy.
Copyright (c) 2026 Rushel Hardi, Helfina Meisarah, Davania Anazra, Fitri Hayati https://creativecommons.org/licenses/by/4.0
Analysis of Creative Economy Development Model in Supporting Economic Growth
The creative economy is a vital new growth engine in the digital age, transforming ideas into economic and social wealth. The goal of the creative economy is to drive economic growth, create new jobs, improve social welfare, and enhance national competitiveness by utilizing ideas, creativity, and innovation as key resources, while simultaneously preserving culture and strengthening national branding. The purpose of this study was to analyze creative economy development model in supporting economic growth. This research is answered using a research method approach with a theoretical model explanation. This theoretical model is supported by sources copied from published media such as books, journals, and related sources. The research results show that the strategy for implementing a creative economy development model in supporting economic growth involves synergizing human resources, innovation, and nation branding.
Copyright (c) 2026 Nurjanah Nasution, Mutiara Shifa, Rezario Febrianta Chandra, Munazar Rafsanjani Muarif, Donny Dharmawan https://creativecommons.org/licenses/by/4.0
External and Internal Environmental Analysis of Strategic Management in the Digital Era
Digital micro, small, and medium enterprises are micro, small, and medium enterprises that adopt digital technology in their operations, such as online sales through e-commerce, social media promotions, digital payments like QRIS and e-wallets, and digital business management. This technology aims to expand market reach, improve efficiency, competitiveness, and business growth in the digital economy era. This program is supported by national programs such as micro, small, and medium enterprises go digital. The purpose of this study is to analyze the external and internal environmental of strategic management in the digital era in small, micro, and medium enterprises. This research uses a qualitative approach with a systematic literature analysis using secondary data such as books, journals, and other related sources. The research shows that small, micro, and medium enterprises in the digital era dynamically formulate adaptive strategies based on the internal environmental, such as strengths, weaknesses, resources, and culture, as well as the external environmental, such as opportunities, threats, technological trends, and competitors. The digital era is transforming the way small, micro, and medium enterprises interact, conduct business, and create new business models that leverage data and connectivity for competitive advantage.
Copyright (c) 2026 Nurjanah Nasution, Tengku Kespandiar, Sugeng Karyadi, Siera Syailendra, Dian Meliantari https://creativecommons.org/licenses/by/4.0
Outpatient Loyalty and Its Determinants: The Roles of Service Quality, Hospital Image, Trust, and Digital Promotion at M.M. Dunda Limboto Hospital
In recent years, patient loyalty has gained increasing attention as hospitals face growing competition and rising patient expectations, particularly in outpatient services where first impressions are formed. This study explores how service quality, hospital image, trust, and digital promotion influence outpatient loyalty at M.M. Dunda Limboto Hospital. The research focuses on outpatient care, considering its strategic role in shaping patients’ decisions to return and recommend hospital services. A quantitative research design was adopted, using survey data collected from outpatients through structured questionnaires. The data were analyzed using multiple linear regression to assess both individual and combined effects of the explanatory variables on patient loyalty. The results reveal that service quality, hospital image, trust, and digital promotion each have a positive and statistically significant effect on outpatient loyalty. When examined simultaneously, these factors jointly exert a strong influence, indicating that patient loyalty is not driven by a single aspect of service, but rather by the overall experience created through consistent service delivery, credible institutional reputation, and effective communication. Notably, digital promotion emerges as the most influential variable, reflecting the growing role of digital platforms in shaping patient perceptions and engagement. These findings suggest that hospital management should view loyalty as a long-term outcome of integrated service quality improvement, trust-building practices, and meaningful digital interaction with patients.
Copyright (c) 2026 Rahmin Novi Yasin, Mohamad Afan Suyanto, Deby Rita Karundeng, Anggita Permata Yakup, Firman Dera https://creativecommons.org/licenses/by/4.0
Factors Influencing the Participation of Couples of Reproductive Age in the Family Planning Program in East Sumalata District, North Gorontalo Regency
This study examines the factors influencing the participation of couples of reproductive age in the Family Planning Program in East Sumalata District, North Gorontalo Regency. The data used in this study consist of primary data collected through questionnaire surveys. The research population comprised 125 respondents, and a census method was employed. The analytical technique used to address the research problems and test the hypotheses was multiple regression analysis, conducted with the assistance of the Statistical Product and Service Solutions (SPSS) software for data processing. The findings of the study indicate that: (1) service delivery plays a positive and significant role in influencing the participation of couples of reproductive age; (2) promotion has a positive and significant effect on the participation of couples of reproductive age; (3) socialization activities have a positive and significant effect on the participation of couples of reproductive age; and (4) cultural factors have a positive and significant effect on the participation of couples of reproductive age. Furthermore, simultaneously, service delivery, promotion, socialization, and cultural factors have a positive and significant influence on the participation of couples of reproductive age in the Family Planning Program.
Copyright (c) 2026 Miftakhul Huda, Yakup, Mohamad Afan Suyanto, Olfin Ishak, Elfis Mus Abdul https://creativecommons.org/licenses/by/4.0
The Implementation of Contextual Teaching and Learning (CTL) to Foster Students’ Social Attitudes in Social Studies Learning at SMPN 1 Gedangan
This study aims to analyze the implementation of Contextual Teaching and Learning (CTL) in forming students’ social attitudes in Social Studies learning at SMPN 1 Gedangan. This research employed a qualitative descriptive approach. Data were collected through classroom observations, interviews with Social Studies teachers and students, and documentation of learning activities. The research focused on Social Studies learning with the theme of Indonesian Societal Diversity, which was implemented based on the Merdeka Curriculum using teaching modules as the main instructional reference. The findings indicate that the implementation of CTL played an important role in developing students’ social attitudes, including cooperation, responsibility, tolerance, empathy, and self-confidence. These attitudes emerged through learning activities that emphasized real-life contexts, group discussions, collaborative problem-solving, and reflective learning. Students actively participated in learning processes that encouraged interaction and the exchange of ideas, enabling them to internalize social values through meaningful experiences. The formation of students’ social attitudes was influenced by the quality of social interaction, teacher facilitation, and a supportive classroom environment. Learning activities connected to students’ daily lives allowed them to better understand social values and apply them in everyday interactions. The study concludes that Contextual Teaching and Learning is an effective pedagogical approach for integrating academic learning with the development of social attitudes through authentic and interaction-based learning experiences in Social Studies education.
Copyright (c) 2026 Annisa Fithri Dwi Jayanti, Silvi Nur Afifah, Dian Ayu Larasati, Dhimas Bagus Virgiawan https://creativecommons.org/licenses/by/4.0
The Role of International Broadcasting Media in Building Public Diplomacy Bridges
International broadcasting media play an important role in public diplomacy as a tool to build national image, strengthen international relations, and influence global public opinion. With the ability to disseminate information to foreign audiences, this type of broadcasting has become a key element in diplomatic strategy in the era of globalization and digitalization. Joseph Nye's concept of soft power emphasizes the appeal of culture in shaping perceptions and foreign policy. This study uses a descriptive-analytical qualitative approach to understand the role of international broadcasting in public diplomacy. Countries that invest in global broadcasting services, such as Deutsche Welle, have succeeded in showcasing democratic values and culture, thereby enhancing their reputation and international relations.
Copyright (c) 2026 Muhammad Faisal Aziz, Rizki Septin Amalia https://creativecommons.org/licenses/by/4.0
Indonesia’s Digital Diplomacy in Enchancing E-commerce Connectivity in ASEAN
This study analyzes the crucial role of Digital Diplomacy implemented by Indonesia in the specific context of optimizing and enhancing connectivity in the e-commerce sector in the ASEAN region. In facing an increasingly digitalized industrial era, Digital Diplomacy not only serves as a new communication tool for state and non-state actors but also opens up significant economic opportunities for the national digital industry. Using a qualitative descriptive approach and case studies, this study in-depth explores how Indonesia's foreign policy utilizes digital technology and the internet to achieve economic goals. The research findings demonstrate that the strategic and effective implementation of digital technology is vital in building a positive image of Indonesia in the eyes of the international community. Indonesia is positioned as a country with high trade potential, supported by a large domestic market and rapid digital economic growth, even becoming the largest in ASEAN, with a value estimated to reach $330 billion by 2030. This positive image serves as a magnet to attract foreign investment on e-commerce platforms and effectively promote local products (MSMEs) to regional and global markets. Furthermore, this study highlights that rapid advances in information and communication technology (ICT) have revolutionized international trade. Social media networks formed through ICT have enabled more accessible cross-border e-commerce, despite challenges such as shipping costs and regulations. Indonesia's Digital Diplomacy Policy, which encompasses interactions between state and non-state actors in addressing international issues, seeks to leverage these developments to facilitate regional digital integration.
Copyright (c) 2026 Siti Zainurrahmi Br Bangun, Carolina Irene Andalia https://creativecommons.org/licenses/by/4.0
Implementation of Administrative Law in Local Government Policy: An Empirical Qualitative Study Using NVivo
This study examines the implementation of administrative law in local government policy through an empirical qualitative approach assisted by NVivo software. Administrative law serves as a fundamental framework for guiding public administration, ensuring accountability, transparency, and legal certainty, particularly in decentralized governance contexts. Despite comprehensive regulatory arrangements, local governments often face challenges in translating administrative law principles into effective policy implementation. This research aims to explore how administrative law is interpreted and applied by public officials in real policy settings. Data were collected through in-depth semi-structured interviews, field observations, and document analysis involving local government officials, legal officers, policy implementers, and community representatives. The qualitative data were analyzed using NVivo through open, axial, and selective coding processes to identify recurring patterns and key themes. The findings reveal that while administrative law principles are formally acknowledged, their implementation is frequently hindered by institutional limitations, discretionary practices, and weak oversight mechanisms. The study provides empirical insights into administrative law practices and offers policy-relevant recommendations for strengthening governance and administrative accountability at the local government level.
Copyright (c) 2026 Mukmin Muhammad https://creativecommons.org/licenses/by/4.0
Analysis of Factors Affecting Financial Performance in Local Governments with Community Participation as a Moderating Variable
This research seeks to provide empirical evidence regarding the influence of local own-source revenue and capital expenditure on the financial performance of local governments, as well as to analyze the moderating role of community participation in these relationships. The study population comprises all regency and municipal governments in Indonesia for the fiscal years 2022–2023. A census (total sampling) approach was employed by utilizing all available observations, yielding 1,016 data points from regency and city governments over the two-year period. The data were sourced from Budget Realization Reports and Operational Reports as presented in the Local Government Financial Statements. The empirical results indicate that local own-source revenue exerts a positive and statistically significant effect on local government financial performance. Likewise, capital expenditure is found to have a positive and significant impact on financial performance. Community participation is shown to significantly weaken the relationship between local own-source revenue and financial performance. Conversely, community participation strengthens the effect of capital expenditure on financial performance; however, this moderating effect is not statistically significant.
Copyright (c) 2026 Yogga Yerriandha, Rindu Rika Gamayuni, Saring Suhendro https://creativecommons.org/licenses/by/4.0
Implementation of SISKEUDES and the Dynamics of Village Financial Governance: A Case Study in Barru Subdistrict Barru Regency
Transparent and accountable village financial management is a fundamental prerequisite for achieving good village governance. To support this objective, the government has developed the Village Financial System Application (SISKEUDES) as a digital instrument to improve the quality of village financial administration and accountability.This study aims to analyze the implementation of SISKEUDES and the dynamics of village financial governance in Barru Subdistrict, Barru Regency, as well as to explore the adaptive strategies employed by village officials in addressing technical limitations and human resource capacity constraints. The research adopts a qualitative approach using a case study method conducted in five villages: Saiawung, Palakka, Tompo, Galung, and Anabanua. The informants consisted of 17 participants, including village heads, village treasurers, and SISKEUDES operators. Data were collected through in-depth interviews, direct observation, and documentation of financial reports and Village Revenue and Expenditure Budgets (APBDes). The findings indicate that SISKEUDES plays a significant role in improving administrative orderliness, reporting accuracy, and the ease of village financial supervision. The effectiveness of the system is influenced by the capacity of village officials, the intensity of technical assistance, and their ability to adapt to infrastructure constraints. The novelty of this study lies in revealing local adaptive practices among village officials, demonstrating that successful village financial governance emerges from a dynamic interaction between technology, human resources, and local contextual conditions.
Copyright (c) 2026 A. Pananrangi M https://creativecommons.org/licenses/by/4.0
The Effect of Firm Size, Leverage, and Profitability on the Integrity of Financial Reports in Banking Sector Companies Listed on the IDX in 2022-2024
This study aims to analyze the influence of firm size, leverage, and profitability on financial report integrity in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Financial report integrity is a crucial aspect in the banking sector given its role in maintaining public trust and financial system stability. This study employed a quantitative approach using library research and documentation techniques. The data used were secondary data sourced from the annual financial reports of banking companies. The research sample was determined using a purposive sampling technique with specific criteria, resulting in 29 banking companies with a total of 87 observations. After conducting an outlier test, four data points were excluded, resulting in a final data analysis of 83 observations. Data analysis was performed using multiple linear regression with SPSS software after meeting the classical assumption test and performing residual correction transformations to improve the quality of the model estimation. The results show that firm size has a positive effect on financial statement integrity, while leverage and profitability have a negative effect. These findings indicate that firm size encourages increased transparency and accountability, while debt pressure and the drive to maintain profit performance have the potential to undermine financial reporting integrity. This research is expected to provide empirical contributions to the development of accounting literature and provide considerations for management, investors, and regulators in improving the quality and integrity of banking financial reports.
Copyright (c) 2026 Niken Rara Delinda, Aminah https://creativecommons.org/licenses/by/4.0
The Effect of Financial Literacy, Impulsive Buying, Self-Control and Cashless Payment on Financial Management
The purpose of this study was to examine how financial literacy, impulsive buying, self-control, and cashless payments influence the financial management of students at the Faculty of Economics and Business, Bandar Lampung University. The methodology used was quantitative, with a causal associative method. The study population consisted of all 856 FEB students at Bandar Lampung University, with a sample of 90 respondents selected using the Slovin formula and a purposive sampling approach. Data were collected through a survey and processed with the Statistical Package for the Social Sciences (SPSS). The analysis stages included descriptive analysis, data quality testing (validity and reliability tests), classical assumption testing (normality, multicollinearity, and heteroscedasticity tests), and multiple linear regression analysis. Hypothesis testing was conducted using the t-test, F-test, and coefficient of determination (R²). The findings of this study are expected to provide insight into the variables that influence student financial management, as well as serve as a basis for students and academic institutions to consider when promoting higher literacy and better financial behavior.
Copyright (c) 2026 Sthefany Gunawan, Khairudin https://creativecommons.org/licenses/by/4.0
The Effect of Biological Assets and Profitability on Company Value in Agricultural Companies on the Indonesia Stock Exchange in 2020-2024
This study aims to analyze the influence of biological assets and profitability on firm value in agricultural companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with multiple linear regression. The research sample was obtained through purposive sampling based on certain criteria, resulting in 15 agricultural companies with a total of 75 initial observations. After conducting a casewise diagnostic test, 15 outliers were removed, resulting in 60 observations for analysis. The data used were secondary data obtained from the companies' annual financial reports. The results of the classical assumption test indicated that the data met all assumptions, making it suitable for further analysis. The results of the study indicate that biological assets have a positive and significant effect on firm value, indicating that sound management and disclosure of biological assets can improve investor perceptions. Furthermore, profitability was also shown to have a positive and significant effect on firm value, indicating that a company's ability to generate profits is a crucial factor in increasing market confidence. Therefore, biological assets and profitability are determinants in increasing the value of agricultural companies in Indonesia.
Copyright (c) 2026 Albert Wiliam, Luke Suciaty Amna https://creativecommons.org/licenses/by/4.0
The Effect of Capital Structure and Litigation Risk on Accounting Prudence
This study aims to analyze the influence of capital structure and litigation risk on the implementation of prudent accounting in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The principle of prudent accounting is crucial in the banking sector given the high level of risk, strict regulations, and demands for transparency and reliability of financial reports. This study uses a quantitative approach with library research and documentation techniques. The data used are secondary data in the form of annual financial reports of banking companies obtained from the official IDX website and the official websites of each company. The sample was determined using a purposive sampling method based on certain criteria: banking companies listed on the Indonesia Stock Exchange (IDX) during the study period, having been public companies for at least 15 years, and publishing complete and consecutive financial reports during the 2022–2024 period. Data analysis was performed using multiple linear regression with the aid of statistical software. The results show that capital structure influences prudent accounting, with companies with a certain scale and funding structure tending to demonstrate a lower level of prudence in financial reporting. Furthermore, litigation risk also influences prudent accounting, indicating that the higher the risk of lawsuits faced by a company, the lower the tendency of management to apply prudent accounting principles. These findings imply that financial characteristics and external pressures play a significant role in determining the level of accounting prudence in the banking sector.
Copyright (c) 2026 Jessica Laurentin Wibowo, Aminah https://creativecommons.org/licenses/by/4.0
English Language Learning Strategies to Improve the Language Skills of Elementary School Students
English language learning in primary schools plays an important role in building students' language skills from an early age. However, in practice, English language learning still faces various challenges, such as low student motivation, limited learning strategies, and a lack of media that is appropriate for primary school students. This study aims to examine various effective English learning strategies in improving the language skills of primary school students. The research method used is a literature study by reviewing SINTA indexed national journal articles and reputable international journals relevant to the research topic. The data were analysed using qualitative descriptive analysis techniques by grouping and synthesising previous research findings. The results of the study show that the application of interactive and communicative learning strategies, such as the Audio Lingual Method, Total Physical Response (TPR), cooperative learning, and the use of visual and audiovisual media, can increase the motivation, participation, and language skills of primary school students. Thus, the application of varied English learning strategies that are appropriate for the characteristics of primary school students is necessary to create effective and meaningful learning.
Copyright (c) 2026 Tiarnita Maria Sarjani Br. Siregar, Wahyu Nurul Ilmy, Maymunah Pos Pos, Nayla Arifa Rayhan, Putri Ayu Lestari https://creativecommons.org/licenses/by/4.0
The Influence of Service Quality, Brand Image, Trust, Security and Technology on Customer Satisfaction of Movin By Mandiri Taspen Users
This study aims to examine the influence of service quality, brand image, trust, security, and technology on customer satisfaction among users of the Movin by Mandiri Taspen mobile banking application, with a case study at Bank Mandiri Taspen KCP Batu. A quantitative approach was applied using a survey of 93 respondents selected through purposive sampling. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the SmartPLS software. The findings reveal that security and technology have a positive and significant effect on customer satisfaction. In contrast, service quality, brand image, and trust do not show a statistically significant influence. These results indicate that for the retirement customer segment, system security and technological performance are more influential in shaping satisfaction compared to relational and reputational factors. This study contributes to the literature on digital banking services by emphasizing the importance of strengthening security systems and improving technological features to enhance customer satisfaction, particularly within the retirement segment.
Copyright (c) 2026 Naufal Haidar Farras, Erric Wijaya https://creativecommons.org/licenses/by/4.0
The Impact of Dividend Policy, Capital Structure, and Earning Growth on Firm Value: Study on the Pharmacy Sub-Sector Listed on the IDX 2010-2024
This research analyzes how dividend policy, capital structure, and earnings growth influence firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange over the 2010–2024 period. Firm value is represented by Price to Book Value (PBV), dividend policy is proxied by the Dividend Payout Ratio (DPR), capital structure is measured using the Debt-to-Equity Ratio (DER), and earnings growth is calculated through the growth rate of Earnings Per Share (EPS). Firm size, expressed as the natural logarithm of total assets, is incorporated as a control variable to account for differences in company scale. The study applies purposive sampling and includes 105 firm-year observations derived from seven selected companies. The analysis utilizes descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis evaluation through partial and simultaneous significance tests. The findings reveal that dividend policy has a negative and statistically significant relationship with firm value, indicating that greater dividend distributions tend to correspond with lower market valuation. Conversely, capital structure and earnings growth do not show significant effects on firm value during the observation period. These results suggest that investors in the pharmaceutical industry may place greater emphasis on broader performance and strategic factors rather than leverage composition or short-term profit growth alone. Additionally, firm size demonstrates a significant association with firm value, highlighting the relevance of corporate scale in shaping market appraisal. This study contributes empirical evidence to support financial decision-making and investment analysis in the pharmaceutical sector.
Copyright (c) 2026 Ayuning Rizqi Rahmayanti, Mahatma Kufepaksi, Nindytia Puspitasari Dalimunthe https://creativecommons.org/licenses/by/4.0
The Role of Journalism In Countering Hoaxes on Social Media For Journalism Students of the Class of 2022 in Bengkulu
The rapid development of social media has made it easier for people to access and share information. However, this condition also increases the potential spread of false information or hoaxes. Journalism students, as future journalists, have an important role in filtering and verifying information circulating on social media. This study aims to analyze the role of journalism in preventing the spread of hoaxes on social media among Journalism students of the 2022 cohort in Bengkulu. This research uses a qualitative approach with a descriptive method. Data collection techniques were carried out through observation, interviews, and documentation. The results show that journalism students have a fairly good understanding of the definition and characteristics of hoaxes. Students are able to identify hoaxes through unclear sources, provocative headlines, and the absence of supporting data in news content. In addition, students demonstrate a critical attitude toward information on social media by conducting fact-checking before sharing information. Journalistic knowledge such as fact verification, information accuracy, and the use of credible sources also helps students filter information. However, there are still challenges such as the influence of viral information and the rapid flow of information on social media. Therefore, journalism students have an important role as agents of information literacy in educating the public about the importance of verifying information before sharing it.
Christopher Dapotan Immanuel Lumban Tobing
Copyright (c) 2026 Christopher Dapotan Immanuel Lumban Tobing, Eka Vuspa Sari https://creativecommons.org/licenses/by/4.0
Analysis of Financial Performance Using the Value For Money Approach in Sidomulyo Village Boliyohuto District
Financial Performance Analysis Using a Value-for-Money Approach in Sidomulyo Village, Boliyohuto District. (Supervised by Wahyudin Hasan as the Main Supervisor and Nikma Bilondatu as a co-supervisor). This study aims to analyze the effectiveness, efficiency, and economy of Sidomulyo Village's financial management by calculating effectiveness, efficiency, and economy ratios. The research method employed a quantitative approach, using the Village Budget Realization and the Revenue and Expenditure Budget Reports. The data analysis technique used three value-for-money ratios. The results show that the management of Sidomulyo Village Funds for 2020–2024 is very effective, but still inefficient and economical. This indicates the need to improve expenditure management to optimize it.
Copyright (c) 2026 Fadilah Hamzah, Wahyudin Hasan, Nikma Bilondatu, Onong Junus https://creativecommons.org/licenses/by/4.0
Assessing the Financial Performance of the Gorontalo Regency Health Office
Assessing the Financial Performance of the Gorontalo Regency Health Office. (Supervised by Ilyas Lamuda as the Main Supervisor and Wahyudin Hasan as the co-supervisor). This study aims to assess the financial performance of the Gorontalo Regency Health Office by calculating effectiveness, efficiency, and operational ratios. The method used is a descriptive, quantitative method, utilizing the Budget Realization Report and the Annual Report. The data analysis technique uses regional financial ratio calculations. The results show that the financial performance of the Gorontalo Regency Health Office during the 2020-2024 period is effective. However, in terms of efficiency, program budget management is still categorized as less efficient. Meanwhile, in terms of operational ratios, the expenditure structure is still dominated by operational expenditures. This indicates the need for improvements in planning, budget control, and a more balanced expenditure structure to support the sustainable improvement in the quality of health services.
Copyright (c) 2026 Camelia Savitri Beu, Ilyas Lamuda, Wahyudin Hasan, Barmin R. Jusuf https://creativecommons.org/licenses/by/4.0
Transfer Pricing, Thin Capitalization, and Tax Haven Strategies: Do They Still Drive Tax Avoidance in the Post-AEOI Era?
This study examines the effect of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024 after the implementation of AEOI. The research uses a quantitative approach with a causal design and secondary data from financial reports. Multiple regression analysis is applied to test the relationship between variables. The results show that transfer pricing, firm size, and tax haven utilization have a significant effect on tax avoidance but in the opposite direction of the initial expectation, indicating lower tax avoidance. Meanwhile, thin capitalization shows a significant effect consistent with the hypothesis, where higher leverage increases tax avoidance. These findings suggest that tax behavior is influenced not only by company characteristics but also by regulatory pressure and transparency. Overall, the study provides evidence that stricter tax regulations have reduced aggressive tax practices.
Copyright (c) 2026 Handi Sutanto, Agrianti Komalasari, Ninuk Dewi Kesumaningrum https://creativecommons.org/licenses/by/4.0
The Effect of Electronic Banking Transactions on Banking Fee-Based Income
This study aims to analyze the effect of electronic banking transactions, consisting of ATM, Mobile Banking, and Internet Banking transactions, on Fee based income in Indonesian banks. The data used in this study were obtained from 10 conventional commercial banks listed on the Otoritas Jasa Keuangan (OJK) for the period 2021–2024, with a total of 40 observations. The analytical method employed is multiple linear regression using SPSS version 26. The SPSS analysis results show an adjusted R² value of 0.464, indicating that the independent variables explain 46.4% of the variation in Fee Based Income. The F-test results in an F-value of 65.962 with a significance level of 0.000 < 0.05, suggesting that ATM, Mobile Banking, and Internet Banking simultaneously have a significant effect on Fee Based Income. However, the t-test reveals that only Mobile Banking (t = 4.523; sig. = 0.000) and Internet Banking (t = 2.290; sig. = 0.028) have a positive and significant partial effect. In contrast, the ATM variable (t = 0.891; sig. = 0.379) does not have a significant effect. These findings indicate that digital banking services such as Mobile Banking and Internet Banking are playing an increasingly important role in enhancing banks’ non-interest income, while traditional ATM services appear to be declining in their effectiveness in contributing to such income.
Copyright (c) 2026 Rita Megasari, Yulistina, Pipit Novila Sari https://creativecommons.org/licenses/by/4.0
The Influence of Social Media and Customer Testimonials on Consumer Trust in Victoria Brownies MSMEs, Bandar Lampung
This study aims to determine and analyze the influence of social media and customer testimonials on consumer trust in UMKM Victoria Brownies Bandar Lampung. Consumer trust is an important factor in maintaining loyalty and increasing purchasing decisions, especially in digital-based culinary businesses. This study uses a quantitative method with an associative approach. The sample used was 100 respondents who were Victoria Brownies consumers, with a sampling technique using purposive sampling. The data analysis technique used was multiple linear regression with the help of the IBM SPSS 25 program. The results showed that social media had a significant effect on consumer trust with a t-value of 4.179 and a significance of 0.000. Customer testimonials also had a significant and dominant effect on consumer trust with a t- value of 13.250 and a significance of 0.000. Simultaneously, social media and customer testimonials had a significant effect on consumer trust with a calculated F value of 323.821 and a significance of 0.000. The coefficient of determination (R²) of 0.680 indicates that 68% of the variation in consumer trust can be explained by the two independent variables. Thus, it can be concluded that social media and customer testimonials are important factors that must be considered in building and increasing consumer trust, especially in the context of MSME digital marketing.
Copyright (c) 2026 Ariska Citra Dewi, Evi Meidasari, Yudhinanto CN https://creativecommons.org/licenses/by/4.0
Analysis of Educational Service Marketing Strategies in Increasing Prospective Students’ Interest during the New Student Admission Period (PMB) at LP3I Lampung
This study aims to analyze the educational service marketing strategies implemented by LP3I Lampung to increase prospective students’ interest during the New Student Admission period (PPDB). The background of this research is the growing competition among educational institutions, which requires each institution to develop effective and innovative marketing strategies. This research employs a qualitative descriptive method, with data collected through interviews, observations, and documentation studies. The findings reveal that LP3I Lampung applies the 7Ps of service marketing mix, namely product, price, place, promotion, people, process, and physical evidence. The dominant promotional strategies include the use of social media, school seminars, direct visits, and scholarship programs. Service quality, competency-based curriculum, and partnerships with the industrial sector are the main attractions for prospective students. Supporting factors include institutional credibility and alumni networks, while the main challenge comes from competition with universities and other training institutions. The study concludes that an integrated marketing strategy has a positive impact on increasing student enrollment interest at LP3I Lampung. The analytical tool used is Miles & Huberman’s interactive model, which includes three main stages: (1) Data reduction, by selecting, focusing, and simplifying interview and observation results to highlight relevant information; (2) Data display, by presenting the findings in the form of narratives, tables, and matrices to identify patterns and relationships; and (3) Conclusion drawing/verification, by formulating key findings and verifying them for validity.
Copyright (c) 2026 Shelma Anggi Zhafira, Desi Derina Yusda, Desmon https://creativecommons.org/licenses/by/4.0
Strengthening Local Economic Growth Through Community Purchasing of Local Food Products: A Qualitative Study in Barru Regency
This study aims to analyze the role of community purchasing behavior toward local food products in strengthening local economic growth in Barru Regency. The research adopts a qualitative approach to gain an in-depth understanding of the economic motivations, preferences, and consumption patterns of the community. Data were collected through in-depth interviews, observations, and documentation involving local consumers, small-scale producers, and relevant stakeholders. The data were analyzed using NVivo software to identify key themes and patterns related to purchasing behavior and its economic implications. The findings reveal that community purchasing of local food products is influenced by several economic factors, including price affordability, product accessibility, income level, and perceived value. In addition, non-economic factors such as cultural attachment, product trust, and local identity also play a significant role in shaping consumer decisions. The study further indicates that increased consumption of local food products contributes to strengthening local economic circulation, supporting small and medium enterprises (SMEs), and creating sustainable income opportunities for local producers. This research highlights the importance of integrating economic and socio-cultural strategies to encourage community participation in supporting local products. Policy recommendations include strengthening local product competitiveness, improving distribution channels, and enhancing public awareness to promote sustainable local economic development in Barru Regency.
Copyright (c) 2026 Muchdi Alwi https://creativecommons.org/licenses/by/4.0
Peran DPRD Kabupaten Langkat dalam Mendorong Pembangunan Ekonomi Daerah Berbasis Maqshid Syariah
Penelitian ini bertujuan untuk menganalisis peran DPRD Kabupaten Langkat dalam mendorong pembangunan ekonomi daerah berbasis maqashid syariah. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi, termasuk peraturan daerah dan laporan DPRD terkait pembangunan ekonomi. Analisis data dilakukan secara tematik untuk mengidentifikasi peran DPRD dalam legislasi, penganggaran, dan pengawasan program pembangunan ekonomi. Hasil penelitian menunjukkan bahwa DPRD aktif menyusun regulasi yang mendukung pengembangan UMKM, sektor pertanian, dan ekonomi lokal lainnya, serta menekankan alokasi anggaran yang bermanfaat langsung bagi masyarakat. Fungsi pengawasan DPRD juga efektif dalam memantau pelaksanaan program agar sesuai dengan prinsip maqashid syariah, khususnya aspek harta, keadilan, dan kemaslahatan masyarakat. Kendala yang ditemukan meliputi keterbatasan pemahaman anggota DPRD dan koordinasi antarinstansi. Penelitian ini menyimpulkan bahwa DPRD Kabupaten Langkat berperan signifikan dalam pembangunan ekonomi daerah yang adil, inklusif, dan berkelanjutan.
Copyright (c) 2026 Ika Purwita Sari Br. Situmeang, Hendra https://creativecommons.org/licenses/by/4.0
Analisis Efektivitas Kinerja Pendapatan dalam Penggunaan Aplikasi E Wallet dalam Pembayaran Tansaksi UMKM Kaki 5 di Alun Alun Stabat
Penelitian ini bertujuan untuk menganalisis efektivitas kinerja pendapatan dalam penggunaan aplikasi E-Wallet pada transaksi UMKM kaki lima di Alun-Alun Stabat. Perkembangan teknologi digital telah mendorong perubahan dalam sistem pembayaran dari metode tunai menuju pembayaran non-tunai yang lebih praktis dan efisien. Penggunaan E-Wallet menjadi salah satu inovasi dalam sistem pembayaran digital yang memberikan kemudahan bagi konsumen maupun pelaku usaha dalam melakukan transaksi. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian lapangan (field research). Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi terhadap pelaku UMKM kaki lima yang beroperasi di kawasan Alun-Alun Stabat. Hasil penelitian menunjukkan bahwa penggunaan aplikasi E-Wallet memberikan dampak positif terhadap aktivitas transaksi dan kinerja pendapatan UMKM. Sistem pembayaran digital mampu meningkatkan efisiensi transaksi, mempercepat proses pembayaran, serta memudahkan pencatatan keuangan usaha melalui riwayat transaksi yang tersedia dalam aplikasi. Namun demikian, penerapan E-Wallet masih menghadapi beberapa kendala seperti keterbatasan pemahaman teknologi di kalangan pedagang serta gangguan jaringan internet. Oleh karena itu, diperlukan dukungan edukasi dan penguatan infrastruktur digital agar pemanfaatan E-Wallet dapat dilakukan secara optimal dalam mendukung perkembangan UMKM di era ekonomi digital.
Copyright (c) 2026 Amanda Nabila, Abi Waqqosh https://creativecommons.org/licenses/by/4.0
Analisis Strategi Pemasaran Islami Dalam Meningkatkan Daya Beli Ayam Bakar Santoso Binjai
This study aims to analyze the Islamic marketing strategies implemented by Ayam Bakar Santoso in Binjai and examine their contribution to increasing consumers’ purchasing power. This research employs a qualitative field approach with a descriptive-analytical design. Data were collected through in-depth interviews, direct observation, and documentation involving the business owner, employees, and customers. The findings reveal that Islamic marketing strategies are reflected in the application of honesty (shiddiq), trustworthiness (amanah), transparent pricing, ethical and courteous service, commitment to product quality and cleanliness, and non-manipulative promotional practices. These principles significantly build customer trust, satisfaction, and loyalty, which ultimately encourage repeat purchases and sustainable purchasing power growth. The study also shows that purchasing decisions are influenced not only by price and taste but also by emotional experiences, perceived fairness, and moral values embedded in the transaction process. The novelty of this research lies in its in-depth qualitative analysis of Islamic marketing practices within a local micro-scale culinary business, emphasizing the integration of the owner’s spiritual orientation and social brotherhood (ukhuwah) values as strategic factors that strengthen sustainable consumer purchasing behavior.
Copyright (c) 2026 Serina Regita Cahyani, Hendra Hendra https://creativecommons.org/licenses/by/4.0
Strategi Pengembangan Ekonomi Kreatif Mahasiswa Ekonomi Syariah Institut Syekh Abdul Halim Hasan Binjai
This study examines the strategy for developing the creative economy among students of the Sharia Economics Program at Institut Syekh Abdul Halim Hasan Binjai using a qualitative field research approach. Data were collected through in-depth interviews, observations, and documentation involving lecturers, program administrators, and student entrepreneurs. The findings indicate that the development strategy integrates an entrepreneurship-based curriculum, institutional mentoring, collaboration with local micro-enterprises, and the utilization of digital platforms for marketing and branding. Students primarily engage in halal culinary and digital creative businesses, applying Islamic ethical principles such as honesty, transparency, and social responsibility in their operations. Despite positive progress, challenges including limited capital, time management constraints, and financial literacy gaps persist. The novelty of this research lies in proposing a multidimensional strategic model that combines maqashid al-sharia principles with campus-based business incubation and digital transformation, positioning the creative economy as a value-driven empowerment instrument within Islamic higher education.
Copyright (c) 2026 Nadia Syahfitri, Hendra Hendra https://creativecommons.org/licenses/by/4.0
Analisis Komunikasi Pemasaran Islami yang Digunakan Bank Syariah Indonesia KCP Binjai dalam Membangun Kepercayaan Nasabah
Penelitian ini bertujuan untuk menganalisis penerapan komunikasi pemasaran Islami yang digunakan oleh Bank Syariah Indonesia khususnya pada Bank Syariah Indonesia KCP Binjai dalam membangun kepercayaan nasabah. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk memperoleh pemahaman yang mendalam mengenai strategi komunikasi pemasaran yang diterapkan oleh pihak bank. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi dengan pihak pegawai bank serta nasabah yang menggunakan layanan perbankan syariah. Hasil penelitian menunjukkan bahwa komunikasi pemasaran Islami diterapkan melalui penyampaian informasi yang jujur, transparan, dan edukatif mengenai produk dan layanan perbankan syariah. Selain itu, sikap pelayanan yang ramah, profesional, serta interaksi yang humanis juga menjadi faktor penting dalam membangun hubungan yang baik dengan nasabah. Komunikasi pemasaran tidak hanya berfungsi sebagai sarana promosi produk, tetapi juga sebagai media edukasi untuk meningkatkan pemahaman masyarakat mengenai prinsip-prinsip perbankan syariah. Penerapan komunikasi pemasaran yang berlandaskan nilai-nilai Islami terbukti mampu meningkatkan kepercayaan nasabah serta memperkuat hubungan jangka panjang antara bank dan masyarakat.
Copyright (c) 2026 Nurliana Nurliana, Hendra Hendra https://creativecommons.org/licenses/by/4.0
The Influence of Future Time Perspective on Students’ Entrepreneurial Intentions with Financial Behavior as a Mediating Variable
This study aims to examine the effect of future time perspective on students’ entrepreneurial intentions in Bandar Lampung, with financial behavior acting as a mediating variable. The sample consists of 430 active university students from various higher education institutions in Bandar Lampung, Indonesia, selected using a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that future time perspective has a positive and significant effect on both financial behavior and students’ entrepreneurial intentions. In addition, financial behavior significantly influences entrepreneurial intention and mediates the relationship between future time perspective and entrepreneurial intention. The proposed model explains 66.3% of the variance in entrepreneurial intention and 22.7% of the variance in financial behavior. These findings provide empirical support for Time Perspective Theory and Behavioral Finance Theory in explaining the formation of entrepreneurial intention. Therefore, students are encouraged to improve time management skills, strengthen entrepreneurial readiness through training and practical experience, and enhance financial literacy, particularly in long-term financial protection such as insurance. Future research is recommended to broaden the research scope, incorporate additional variables, and employ longitudinal designs to obtain more comprehensive insights.
Copyright (c) 2026 Komang Pipin Nopia, Keumala Hayati https://creativecommons.org/licenses/by/4.0
Transformation of MSME Management in Barru Regency in the Digital Era: A Qualitative Analysis Using NVivo
This study aims to analyze the transformation of Micro, Small, and Medium Enterprises (MSME) management in Barru Regency in the digital era. The research focuses on business planning, financial management, marketing strategies, and the utilization of digital technology by MSME actors. This study employs a qualitative approach, with data collected through in-depth interviews, observation, and documentation. Informants were selected using purposive sampling techniques. Data analysis was conducted using NVivo software to systematically identify themes, patterns, and relationships among categories. The results indicate that the transformation of MSME management in Barru Regency still faces several challenges, particularly in digital literacy, access to technology, and human resource limitations. However, some MSME actors have begun to adopt digital platforms such as social media and marketplaces to expand market reach and improve operational efficiency. Government support through training and mentoring programs has also contributed to enhancing managerial capacity. This study recommends strengthening digital-based policies, improving technological literacy, and fostering cross sector collaboration to ensure the sustainability of MSMEs in the digital era.
Copyright (c) 2026 Lukman Hasi, A. Ariyadi https://creativecommons.org/licenses/by/4.0
The Impact of ESG, Capital Structure, and Asset Efficiency on Sustainable Growth Rate in Manufacturing Companies in Indonesia
This study aims to investigate the impact of Environmental, Social, and Governance (ESG) practices, capital structure, and asset efficiency on the Sustainable Growth Rate (SGR) of manufacturing companies listed on the Indonesia Stock Exchange between 2021 and 2024. Using secondary data from annual reports, ESG scores from Bloomberg, and financial data from the IDX website, the research explores the relationships between these factors. The results indicate that ESG and capital structure do not significantly impact SGR, suggesting that ESG efforts are largely compliance-driven and capital structure decisions are not directly linked to sustainable growth. However, asset efficiency, measured by Total Asset Turnover (TATO), was found to have a significant positive effect on SGR, highlighting the importance of efficient asset utilization in fostering long-term growth. This study contributes to understanding how internal resource management, rather than external factors, drives sustainable growth in Indonesia's manufacturing sector.
Copyright (c) 2026 Meri Anjeli Putri, Desak Nyoman Sri Werastuti, Luh Gede Kusuma Dewi https://creativecommons.org/licenses/by/4.0
The Impact of Electronic Service Quality Dimensions and Promotion on Consumer Purchase Decisions in Online Shopping Through Shopee E-Commerce
Where practicality and efficiency are top priorities, particularly in the online shopping phenomenon. This has fueled the exponential growth of e-commerce in Indonesia, with Shopee as one of the platforms dominating the market. Despite its success, Shopee faces significant challenges related to the complexity of its interface design, personal data security concerns, and the effectiveness of promotions that are perceived as intrusive or too short-lived. This study aims to analyze the influence of e-service quality dimensions—consisting of website design, customer service, security/privacy, and fulfillment—and promotional variables on consumer decisions. The research method used was quantitative with a causal approach. Data were obtained through purposive sampling of 130 respondents residing in Bandar Lampung City. Data analysis was conducted using multiple linear regression using IBM SPSS Statistics 27.0 software, supplemented by a coefficient of determination (R2) test and a partial t-test. The results showed that website design, customer service, security/privacy, fulfillment, and promotions partially had a positive and significant influence on consumer decisions. Simultaneously, these variables explained 81.1% of the variation in consumer decisions. The implications of this study suggest that to improve purchasing decisions, Shopee needs to optimize ease of navigation, improve the integrity of product condition upon arrival, and strengthen data security assurance to build sustainable consumer trust.
Copyright (c) 2026 Maya Marlita, Yuniarti Fihartini https://creativecommons.org/licenses/by/4.0
Implementation of In-Depth Learning Planning on Zakat Through Discovery Learning with the Assistion of Youtube at Taman Siswa High School
This study aims to describe the implementation of In-Depth Learning Planning (IPL) on zakat through the Discovery Learning model, supported by YouTube, in grade 10 of Taman Siswa Senior High School. This study used a descriptive qualitative approach, with data collection techniques consisting of learning observations, analysis of IPL documents and Student Worksheets (LKPD), and analysis of student formative and summative assessment results. Data were analyzed descriptively to illustrate the relationship between planning, implementation, and learning outcomes. The results showed that the implementation of IPL improved students' conceptual understanding and analytical skills in determining the nisab (the threshold limit), calculating zakat levels, and accurately classifying mustahik (the recipients of wealth). Furthermore, students were able to relate the concept of zakat to modern social and economic realities through case analysis activities and zakat calculation simulations. The integration of YouTube into learning also contributed to improving students' digital literacy critically and responsibly, and fostering social empathy for groups in need. Thus, the implementation of IPL based on Discovery Learning is effective in meaningful, contextual zakat learning, oriented toward the development of Higher Order Thinking Skills (HOTS) at the high school level.
Copyright (c) 2026 Fadhly Yassin Tanjung, Riyan Vebrianto, Afif Hamzah https://creativecommons.org/licenses/by/4.0
The Effect of Compensation, Work Discipline, and Work Motivation on the Performance of Non-Civil Servant Employees at the Secretariat Office of the Regional House of Representatives (DPRD) of Tanggamus Regency
The purpose of this study is to examine the effect of compensation, work discipline, and work motivation on employee performance both simultaneously and partially. This research employs a quantitative approach with an associative design. The population consists of 137 non-civil servant employees, with a sample of 35 respondents selected using non-probability sampling techniques. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS version 23. The results show that compensation, work discipline, and work motivation simultaneously have a positive and significant effect on employee performance, as indicated by an F-value of 10.342, which is greater than the F-table value of 2.910, and a significant level of 0.000, which is less than 0.05. Partially, compensation has a positive and significant effect on performance, with a t-value of 3.528 greater than the t-table value of 2.0369 and a significance level of 0.037. Work discipline also shows a positive and significant effect, with a t-value of 3.716 and a significance level of 0.001. Furthermore, work motivation has a positive and significant effect on performance, with a t-value of 3.435 and a significance level of 0.006. Therefore, improving employee performance can be achieved through appropriate compensation, effective implementation of work discipline, and continuous enhancement of work motivation.
Copyright (c) 2026 Eliyanti, Hasbullah, Nety Kumalasari https://creativecommons.org/licenses/by/4.0
Analysis of The Implementation of the Mudarabah Contract in Improving the Welfare of Sharia-Based Msmes
This study aims to analyze in depth the implementation of the mudarabah contract in improving the welfare of Sharia-compliant Micro, Small, and Medium Enterprises (MSMEs). MSMEs are a strategic sector in the national economy, yet they still face limited access to financing in accordance with Sharia principles. Therefore, the mudarabah contract, as a profit-sharing financing scheme, is a relevant alternative to support equitable and sustainable business growth. This study uses a qualitative approach with descriptive-analytical methods through a literature review of various scientific sources over the past five years. Data were obtained from accredited national journals, reports from Islamic financial institutions, and official government documents. The analysis was conducted by examining the theoretical concepts and empirical implementation of the mudarabah contract in MSME financing. The results show that the implementation of the mudarabah contract has a positive impact on improving the welfare of MSMEs, primarily through its fair and flexible profit-sharing mechanism. This system allows entrepreneurs to develop their businesses without the pressure of fixed payments, thus making them more adaptable to business risks. Furthermore, mudarabah financing also encourages increased productivity, business expansion, and the creation of new jobs. However, the implementation of this contract still faces various obstacles, such as low Sharia financial literacy among MSMEs, potential moral hazard, and the limitations of financial institutions in managing profit-sharing-based risk financing. Therefore, synergy between the government, Islamic financial institutions, and the public is needed to optimize the use of the mudarabah contract. From a Sharia economic perspective, the mudarabah contract aligns with the principles of justice ('adl), transparency, and benefit, and supports the achievement of the objectives of the maqasid of Sharia in improving public welfare.
Copyright (c) 2026 Futri Nadila, Ezmi Permata, Uswatun Hasanah https://creativecommons.org/licenses/by/4.0
Pengaruh HR Acquisition End-To-End dan Kesesuaian Kompetensi Terhadap Kinerja Karyawan Pada Perbankan Di Indonesia
This study aims to analyze the impact of End-to-End HR Acquisition and competency fit on employee performance in Indonesia's banking sector. Using a qualitative approach with case studies on BRI, BCA, Mandiri, BNI, and BSI, it examines competency gaps during digital transformation. The results indicate that integrated HR Acquisition (from planning to onboarding) significantly improves the quality of human resource input. Competency fit (person-job fit) is identified as a key factor in optimizing work effectiveness and service quality. While each bank's strategy remains contextual to its business model, both variables integratively complement each other to enhance organizational performance.
Copyright (c) 2026 Aryo Alamsyah, Satibi, Arfiani Yulianti Fiyul https://creativecommons.org/licenses/by/4.0
Determinants of Employee Performance in Supervised Schools in Ulubongka District, Tojo Una-Una Regency
This study aims to analyze the influence of compensation, work motivation, work environment, and job satisfaction on employee performance in supervised schools in Ulubongka District, Tojo Una-Una Regency. The study employed a quantitative research method, with data collected through questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression analysis. The results indicate that compensation, work motivation, work environment, and job satisfaction have a positive and significant effect on employee performance. Work motivation was identified as the most dominant variable in improving employee performance. Simultaneously, all independent variables exerted a significant influence on employee performance. Therefore, improving employee performance can be achieved through better compensation, enhanced work motivation, the creation of a conducive work environment, and increased employee job satisfaction.
Copyright (c) 2026 Misna Tansidi, Moh Rolli Paramata, Hasanuddin https://creativecommons.org/licenses/by/4.0
The Influence of the UTAUT Model on the Adoption of Artificial Intelligence in the Personnel Management System of the Tojo Una-Una Regency Government
This study aims to identify and analyze the influence of the Unified Theory of Acceptance and Use of Technology (UTAUT) model factors, consisting of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions, on the adoption of Artificial Intelligence (AI) within the personnel management system of the Government of Tojo Una-Una Regency. This study employed a quantitative approach using a survey method involving 87 respondents, consisting of employees of BKPSDMD and Heads of Personnel Subdivisions of regional government agencies in Tojo Una-Una Regency. Data collection was conducted through questionnaire distribution and analyzed using multiple linear regression with the assistance of SPSS version 31.0. The results indicate that, partially, Performance Expectancy and Effort Expectancy have a positive and significant effect on Behavioral Intention toward AI adoption, while Social Influence and Facilitating Conditions do not have a significant effect. Simultaneously, all variables within the UTAUT model significantly influence Behavioral Intention toward AI adoption. The coefficient of determination (R²) value of 0.702 indicates that the independent variables are able to explain 70.2% of the variation in Behavioral Intention. This study demonstrates that the perceived usefulness and ease of use of technology are the primary factors influencing employees’ intentions to adopt Artificial Intelligence technology.
Copyright (c) 2026 Abd Rifai, Idrus Usu, Moh Afan Suyanto https://creativecommons.org/licenses/by/4.0