Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi ISSN: 2715-7083 (Print Media), 2962-2042 (Online Media) and Based on the Ministry of Higher Kemdiktisaintek Decree No. 862/DST/D.D1/HM.01.01/2026, the Journal of Business Accounting and Technology has been accredited SINTA 3, effective from Volume 5, Number 2 (2025) through Volume 10, Number 1 (2030). Managed by the Institute for Research and Community Service (LPPM) STIE Mahaputra Riau. Published twice a year, namely in February and August. Ambitek journal publishes the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost Accounting - Accounting Information Systems - Financial Management - Marketing Management - HR Management - Sharia Finance - Sharia Economics - Sharia Accounting - Finance - Business - Technology.
Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau
Pengaruh Corporate Social Responsibility (Csr) Dan Green Banking Terhadap Kinerja Perusahaan Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bei
A company is required to prioritize its surrounding environment to ensure that its operations do not cause adverse effects on nature and the surrounding community. This study aims to examine the impact of Corporate Social Responsibility (CSR) and Green Banking on corporate performance. The sampling technique used in this study is purposive sampling based on predetermined criteria. The research sample consists of banking companies listed on the Indonesia Stock Exchange. Of the 47 banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period, a final sample of 16 companies was selected. Panel data regression analysis was employed as the analytical method. The results of the study indicate that: (1) Corporate Social Responsibility has a positive and significant effect on corporate performance, and (2) Green Banking does not have a significant effect on corporate performance.
Hak Cipta (c) 2026 Feranti, Riri mayliza SE ,MM, CFRA https://creativecommons.org/licenses/by-sa/4.0
Analysis Effectiveness Fund Management and Accuracy Target Distribution of Zakat in Increase Empowerment Mustahik : Study on BAZNAS Siak Regency
This study aim for analyze effectiveness zakat fund management and accuracy target distribution of zakat in increase empowerment Mustahik at the National Zakat Agency (BAZNAS) of Siak Regency. Effective zakat management and appropriate distribution target become factor important in realize the function of zakat as instrument empowerment economy public as well as alleviation sustainable poverty. Research​ use approach qualitative with method studies case. Data were collected through semi-structured in-depth interviews with BAZNAS leaders, managers, and mustahik beneficiaries, direct observations of zakat management and distribution activities, and documentation analysis of institutional reports, financial records, and program documents. Informants study chosen use purposive sampling technique, which consists of on leaders and managers of BAZNAS Siak Regency and mustahik recipient benefits of the zakat program. Data analysis was carried out using the encompassing Miles, Huberman, and Saldaña model data reduction, data presentation, and data extraction conclusion, whereas data validity is tested through triangulation sources and triangulation technique. Research results show that management of zakat funds at BAZNAS Siak Regency has implemented in a way planned , transparent and accountable through stages collection , distribution and utilization in accordance with applicable provision.​ Distribution of zakat has been apply mechanism verification based on eight groups (asnaf) so that assistance provided​ relatively appropriate target, although Still there is constraint in the form of limitations number of amil and the extent of the service area. Empowerment program mustahik implemented through help consumptive and productive, such as the Siak Sejahtera Program, Z-Mart, Z-Chicken, and assistance farm cows. These programs give impact positive to improvement ability economy, independence business, as well as welfare mustahik.
Hak Cipta (c) 2026 Safrizal Safrizal, Novita Diah Ramadhani, Miftahul Miftahul, Ramadahniel Islami https://creativecommons.org/licenses/by-sa/4.0
Bertahan di Era Distraksi AI: Citra Merek, Sistem Informasi dan Implementasi 5W+1H dalam Membangun Dominasi Brand Top of Mind di Toko Merdeka Stationary
This study aims to determine consumer responses regarding the topic "Surviving the Era of AI Distraction: Implementing Brand Image, Information Systems, and the 5W+1H Framework to Build Top-of-Mind Brand Dominance at Merdeka Stationary." The study employs descriptive statistics, correlation analysis, and multiple linear regression, utilizing a conditional research design. The study population consists of the owner of Merdeka Stationary and a sample of 100 consumers, based on the store's average monthly customer volume. From the owner's perspective, descriptive statistical analysis reveals that all variables are highly influential; however, correlation analysis indicates that only the Brand Image variable shows a significant relationship, while the Information System variable does not. Meanwhile, multiple linear regression analysis shows that the Brand Image, Information System, and 5W+1H Implementation variables all exert a significant influence.
Hak Cipta (c) 2026 rusyaidi thahery, Yasin https://creativecommons.org/licenses/by-sa/4.0
Digitalisasi Keuangan Syariah: Pengaruh Kemudahan Penggunaan dan Literasi Keuangan terhadap Keputusan Pemanfaatan QRIS
The shift toward digitalization is driving the public to adopt cashless payment systems, including the use of QRIS services provided by Sharia banking institutions. However, efforts to optimize these services face obstacles related to low financial literacy and concerns regarding platform practicality. This research analyzes the extent to which financial literacy and perceived ease of use influence the preferences of Pekanbaru residents regarding the use of Sharia bank QRIS. Employing a quantitative survey method, the study collected data from 96 respondents selected via purposive sampling. The data were analyzed using a multiple linear regression model. Partial tests revealed that financial literacy significantly impacts usage decisions (t = 7.798; Sig = 0.000), as does perceived ease of use (t = 3.372; Sig = 0.001). Simultaneous testing demonstrated that both independent variables collectively exert a significant influence on the decision to adopt Sharia bank QRIS (F = 46.607; Sig = 0.000). These findings confirm that the level of financial understanding and technological practicality are key determinants in the acceptance of Sharia-based digital financial services. Consequently, it is recommended that regulators and banking institutions intensify educational programs and expand the reach of Sharia QRIS facilities.
Hak Cipta (c) 2026 Marnala Sitinjak, Eva Ulfah Rahayu, Masril, Delvis Afrion https://creativecommons.org/licenses/by-sa/4.0
Redesain Proses Verifikasi Dokumen Pembayaran Dalam Transisi Digital SIG
This study examines the redesign of payment document verification processes during the 2021–2025 digital transition period at SIG. The study is motivated by the fact that digitalization in financial administration does not merely replace paper documents with electronic files, but also changes approval flows, evidence standards, archival mechanisms, and internal control points. This research applies a descriptive qualitative method with a single case study approach. Data were collected through semi-structured interviews concerning process developments during 2021–2025 and document analysis. The 2019 payment verification procedure was used as a pre-period baseline, while the 2026 procedure was used only as post-period documentary confirmation of the process configurations identified from the interviews. The data were analyzed through thematic coding, process mapping, and source triangulation. The findings show that the transformation resulted in four process configurations: paperless processes based on scanned original evidence, structured paperless processes supported by SAP/e-invoice/e-sign/e-meterai, hybrid processes using system submission and hardcopy matching, and manual processes retained for transaction evidence that cannot yet be standardized digitally. The study finds that process redesign is shaped by evidence controllability, system readiness, legal validity, and risk control needs. The contribution of this study is to provide an empirical reading of digital transformation as a differentiated process redesign, rather than a uniform migration from manual documents to digital systems.
Hak Cipta (c) 2026 Mohammad Khoirul Huda, Bambang Tutuko, Gatot Kustyadji https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Transformasi Digitalisasi Akuntansi dan Literasi Keuangan terhadap Kinerja Keuangan UMKM di Kabupaten Jember
This study aims to determine the effect of accounting digital transformation and financial literacy on the financial performance of MSMEs in Jember Regency by 2025. MSMEs were selected because they play a crucial role as the main foundation of the national economy, including Jember Regency. However, accounting digital transformation and financial literacy are factors suspected of improving MSME financial performance. This study used a quantitative approach with a survey method through the distribution of questionnaires to 111 MSMEs in Jember Regency. The data analysis technique used was multiple linear regression, involving control variables consisting of education level, gender, length of business, and type of business. The results showed that accounting digital transformation had a positive and significant effect on MSME financial performance. Financial literacy was also shown to have a positive and significant effect on MSME financial performance. Furthermore, accounting digital transformation and financial literacy simultaneously had a significant effect on MSME financial performance, while the control variables showed no significant effect. The results of this study illustrate that improving MSME financial performance can be supported through the use of digital technology balanced with sound financial management skills
Accounting Digitalization Transformation
Hak Cipta (c) 2026 Helinda Kiki Octaviana, Gardina Aulin Nuha, Ibna Kamelia Fiel Afroh https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur (Subsektor Kimia) Yang Terdaftar Di BEI Tahun 2019-2023
The purpose of this study is to determine the effect of deferred tax burden and tax planning on earnings management in manufacturing companies (chemical sector) listed on the Indonesia Stock Exchange in 2019-2023. The research method used in this study is a quantitative method. The type of data used is secondary data. The population in this study amounted to 11 companies. Based on the predetermined criteria using purposive sampling technique, 9 companies were obtained. The analysis techniques used are descriptive statistical analysis, multiple linear regression analysis, classical assumption test and hypothesis test, then processed using the SPSS 2023 application. The results of this study indicate that partially deferred tax burden affects earnings management and tax planning affects earnings management. Simultaneously deferred tax burden and tax planning affect earnings management.
Hak Cipta (c) 2026 Jonnedi, Muhammad Yusuf, Menhard, Giri Suseno https://creativecommons.org/licenses/by-sa/4.0
Systematic Literature Review Keberlanjutan Implementasi Green Investment Perbankan Di Indonesia Dengan Pendekatan Bibliometrik Berbasis Prisma
The banking sector plays a strategic role in supporting sustainable development through green investment. However, research on the sustainability of green investment implementation in Indonesia’s banking sector remains limited. This study aims to analyze research developments from 2019 to 2025 by identifying research themes, topic interrelationships, and the challenges and opportunities associated with implementation. This study employs a Systematic Literature Review method with a bibliometric approach based on PRISMA. Articles were obtained from Google Scholar and selected from SINTA accredited journals and relevant Q1–Q4 international journals. The findings indicate that research on green investment in Indonesia’s banking sector remains limited and has not specifically focused on sustainability issues. Major challenges include emphasis on short-term investment returns, regulatory inconsistencies, greenwashing risks, limited human resource capacity, and low investor confidence. Nevertheless, opportunities for sustainable implementation are supported by green accounting, banking digitalization, green sukuk development, and integration with the blue economy concept. This study is expected to provide a reference for future research, policy development, and academic discussion in promoting sustainable green investment in Indonesia’s banking sector.
Hak Cipta (c) 2026 Andrea Chandra, Febriyanti G. Hunga, Ade Try Pratama, Sesilia Wilgis Klau, Dr. Rolland Epafras Fanggidae, S.Si., MM, Yonas Ferdinand Riwu, S.Si., M.Sc https://creativecommons.org/licenses/by-sa/4.0
Prediksi Harga Saham PT Bank Danamon Indonesia Tbk (BDMN) Menggunakan Metode Autoregressive Integrated Moving Average (ARIMA)
This study aims to predict the daily closing price of BDMN shares (PT Bank Danamon Indonesia Tbk) using the Autoregressive Integrated Moving Average (ARIMA) model. The dataset consists of 789 daily observations from January 2023 to May 2026, sourced from Investing.com and Yahoo Finance. Fundamentally, BDMN demonstrates a sound condition: Net Interest Margin (NIM) is maintained above 8%, Non-Performing Loan (NPL) is below 3%, Return on Equity (ROE) ranges between 10–14%, and Capital Adequacy Ratio (CAR) stands at 27.5%, well above the 8% minimum threshold, under majority ownership of MUFG Bank. Analysis was conducted using RStudio with the forecast and tseries packages. ARIMA(3,1,2) was selected as the best model with AIC = 8,467.68. Accuracy metrics are: RMSE = 51.66, MAE = 28.74, and MAPE = 1.04%, classified as highly accurate (well below the 10% threshold). The Ljung-Box test confirms residuals exhibit white noise behavior (p-value = 0.3075). The 20-period forecast places BDMN stock prices in the range of Rp 4,100–4,280.
Hak Cipta (c) 2026 Nurul Aini, Dwi Cindya Aulia Fiska Solehah, Lidwina Lucia R.D.K Ritan, Tiara Widya Ilham https://creativecommons.org/licenses/by-sa/4.0
Analisis Penerapan Metode Penyajian Laporan Keuangan Berdasarkan ISAK 335 pada Tiga Entitas Nirlaba Yayasan di Kabupaten Tanah Datar
As a primary instrument for non-profit organizations, financial statements play an important role in realizing transparency towards stakeholders. ISAK 335 is the latest regulation replacing ISAK 35 and PSAK 45, serving as a guideline for the presentation of financial statements of non-profit entities in Indonesia. This study aims to examine the conformity of financial recording practices applied by three non-profit entities in Tanah Datar Regency, namely Aisyiyah Orphanage of Batusangkar Branch, Muhammadiyah Orphanage of Lima Kaum Branch, and Al-Ikhlas Dharma Wanita Foundation at Al-Ikhlas Private Madrasah Ibtidaiyah Batusangkar, based on the ISAK 335 standard. This study employs a descriptive qualitative method with a case study approach. Data collection was carried out through direct observation at each institution and semi-structured in-depth interviews addressed to treasurers and administrative staff directly responsible for financial management in the three entities. Data analysis refers to the interactive model of Miles and Huberman through three stages: data reduction by summarizing, selecting, and simplifying raw data into verbatim transcripts accompanied by coding; data presentation in the form of comparative matrices and systematic narrative descriptions; and conclusion drawing verified through member checking and data source triangulation. The findings indicate that the three entities have not adequately conducted financial recording in accordance with the ISAK 335 standard. Their recording practices remain simple and limited to cash receipts and disbursements, without presenting a Statement of Financial Position, Statement of Changes in Net Assets, Statement of Comprehensive Income, Statement of Cash Flows, nor Notes to the Financial Statements. This condition is caused by limitations in human resources with accounting competencies, a lack of financial training, and the management’s low awareness of accounting recording regulations.
Hak Cipta (c) 2026 Intan Salsabilla, Diva Avivah, Yona Amelia Agustin, Dhilsy Faisya Azzahra, Muchlas Hamdani, Sri Adella Fitri https://creativecommons.org/licenses/by-sa/4.0
Determinan Nilai Perusahaan di Sektor Kesehatan: Peran Moderasi Kebijakan Dividen pada Perusahaan Tercatat BEI (2020–2024)
This study is motivated by the observed decline in average share prices among healthcare sector companies listed on the Indonesia Stock Exchange between 2020 and 2024, indicating an overall weakening of firm value. The research aims to examine and analyze the extent to which profitability, firm size, leverage, and insider ownership influence firm value, with dividend policy serving as a moderating variable. A quantitative approach is employed, grounded in Signaling Theory and Agency Theory. The sample was selected using purposive sampling, resulting in eight healthcare sector companies and a total of 40 observation units. Data were sourced from the companies' annual financial reports and analyzed using panel data regression with the Fixed Effect Model (FEM) approach, utilizing EViews software. The findings reveal that profitability has a positive and significant effect on firm value, whereas firm size and leverage do not show a significant influence. Conversely, insider ownership is found to have a negative effect on firm value. While dividend policy does not moderate the relationships between profitability, firm size, or leverage and firm value, it is shown to strengthen the influence of insider ownership on firm value. An Adjusted R-Squared coefficient of 87.9% indicates that the developed model possesses high explanatory power regarding the variation in firm value.
Hak Cipta (c) 2026 Nanda Suryadi, Yayu Kusdiana, Arie Yunelly, Sulaiman Musa https://creativecommons.org/licenses/by-sa/4.0
Sinergi Work-Life Balace dan Sistem Kompensasi dalam Meningkatkan Kepuasan Kerja: Perspektif Manajemen SDM
This study anims to analyze the role of human resource management (HRM) strategies in enhancing job satisfaction through the synergy between WLB and compensation systems. This study employs a qualitative approach using library research and a qualitative desriptive design. Data collection was conducted through the documentation method by reviewing various relevant and credible scientific literature, including national and international journal, reference books, and academic publications aligned with the research topic. The research model employed was conceptual analysis, while data analysis was conducted through the stages of data reduction, systematic data presentation, and interpretive conclusion-drawing. The research findings indicate that job satisfaction is signifixantly influenced by the integration of non-financial aspects specifically (WLB) and financial aspects specifically the compensation system. The implementation of effective HRM strategies, such as fair and trasparent compensation, work flexibility, and a supprotive organizational culture, canehance employee well-being, motivation, and loyalty. Furthermore, job satisfaction serves as a key variable that strengthens the relationship between HRM strategies and improved employee performance. Thus, the synergy between HRM strategies and improved employee performance. Thus, the synergy between WLB and compensation is a critical factor in creating a productive and sustainable.
Hak Cipta (c) 2026 Khailanada Dien Arifin, Diah Ayu Anis Wulandari, Afrina Alya Faradilla, Rafika Meilia Sari, S.E., M.M. https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Motivasi Kerja, Lingkungan Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Di Pt Catur Sentosa Adiprana Tbk.
This study aims to analyze the influence of work motivation, work environment, and work discipline on employee performance both partially and simultaneously at PT. Catur Sentosa Adiprana Tbk. The background of this study is based on the fluctuations in the company's sales realization during the 2020–2024 period which indicates employee performance problems. The research method used is a quantitative method with a survey approach. The population in this study amounted to 46 people who were all used as research samples. The type of data used is quantitative data with primary data sources obtained through distributing questionnaires and interviews. Data analysis was carried out using IBM SPSS software version 27 with stages of instrument testing, validity testing, reliability testing, classical assumption testing (normality testing and linearity testing), and hypothesis testing through t-test and F-test. The results of the study indicate that partially work motivation has a negative and significant influence on employee performance, while the work environment and work discipline have a positive and significant influence on employee performance. Simultaneously, work motivation, work environment, and work discipline have a positive and significant influence on employee performance at PT. Catur Sentosa Adiprana Tbk. Catur Sentosa Adiprana Tbk. These findings indicate that improving employee performance can be achieved through creating a conducive work environment and implementing consistent work discipline, while still paying attention to proper work motivation management.
Hak Cipta (c) 2026 Dimas Syah Putra, Menhard Menhard, Rahmadani Hidayat https://creativecommons.org/licenses/by-sa/4.0
Peran Akuntansi Forensik dan Audit Investigasi Dalam Pengungkapan Kasus Fraud
This study aims to examine the influence of the role of Forensic Accountants and Investigative Audits in detecting fraudulent activities. In addition, the study is expected to provide benefits in both theoretical and practical aspects. Theoretically, this research can serve as an additional reference for studies discussing the role of Forensic Accountants in uncovering fraud cases, including corruption. Practically, the findings of this study are expected to contribute insights for the government in formulating solutions to address fraud and corruption, as well as to provide input for authorities in developing policies for corruption eradication in Indonesia. The research method employed is a qualitative approach combined with a literature review. The results indicate that forensic accounting and investigative auditing play a crucial role in detecting and controlling fraud. Forensic Accountants have a very important role in uncovering fraud cases, as forensic accounting is capable of identifying early clues or indications of fraud that may lead to fraudulent activities within an organization or company. The primary task of a Forensic Accountant after fraud has occurred is to detect the fraud itself. This process is part of an investigative audit that focuses on fraud detection. Fraud detection can be carried out using two methods, namely Critical Point Auditing (CPA) and Job Sensitivity Analysis (JSA). An investigative audit is a type of examination conducted based on strong reasons to perform an investigation. In uncovering fraud cases within institutions or agencies, forensic accounting applies investigative auditing to criminal acts. Investigative audits aim to identify and disclose fraud or criminal activities; therefore, the approaches, procedures, and techniques used in this type of audit differ from those used in financial audits, performance audits, and other special-purpose audits.
Hak Cipta (c) 2026 Deviana Sari, Gita Lamarwati Kesuma Putri https://creativecommons.org/licenses/by-sa/4.0
Financial Resilience and Cash Flow Volatility: Strategies to Improve the Financial Performance of Manufacturing Companies
This study aims to analyze the effect of financial resilience (FR) and cash flow volatility (CFV) on financial performance, as measured by Return on Assets (ROA), in manufacturing companies in Indonesia during the period 2020–2024. The study uses a descriptive quantitative approach with secondary data from 200 observations of financial statements. The analysis was conducted using multiple regression to test the partial and simultaneous effects of FR and CFV on ROA. The results show that financial resilience has a positive and significant effect on financial performance, while cash flow volatility has a negative and significant effect. Simultaneously, FR and CFV were proven to have a significant effect on ROA, emphasizing the importance of integrated management of financial resilience and cash flow stability. These findings provide an understanding that companies that are able to maintain financial resilience while stabilizing cash flow not only increase profitability but are also able to minimize liquidity risk, reduce revenue uncertainty, and reduce potential conflicts of interest between managers and shareholders, resulting in more sustainable financial performance.
Hak Cipta (c) 2026 Tabah Rizki, Amirul Bahar https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Atribut Produk dan Persepsi Harga terhadap Keputusan Pembelian di Toko Sinar Elektronik Majene
This study aims to analyze the effect of product attributes and price perception on purchasing decisions of electronic products at Toko Sinar, Majene Regency. The study uses a quantitative approach with a survey method. The respondents consist of 51 consumers selected using accidental sampling. Data were collected through questionnaires with a Likert scale. The data were analyzed using validity tests, reliability tests, multiple linear regression analysis, and t-tests with the support of SPSS software. The results show that product attributes have a significant effect on purchasing decisions. Price perception also has a significant effect on purchasing decisions of electronic products. Simultaneously, product attributes and price perception have a significant influence on consumer purchasing decisions. These findings indicate that consumers consider product quality, features, design, and price suitability with perceived benefits before making a purchase. This study provides practical implications for Toko Sinar to improve competitiveness by optimizing product attributes and setting prices that match consumer expectations.
Hak Cipta (c) 2026 Ratna Dewi, Syamrul Syamrul, Sri Astuti, Mega Utami, Faisal Faisal, Saharuddin Saharuddin https://creativecommons.org/licenses/by-sa/4.0
Implementasi Program Corporate Social Responsibility (Csr) Dan Relevansinya Dengan Sustainable Development Goals (Sdgs) Pada Pt Kereta Api Indonesia Divre III Palembang
Sustainable development has emerged as a strategic agenda for state-owned enterprises, prompting the alignment of Corporate Social Responsibility (CSR) initiatives with the Sustainable Development Goals (SDGs). In practice, however, the linkage between CSR activities and SDGs indicators is often presented descriptively and lacks systematic assessment. This study examines the implementation of CSR programs and evaluates their relevance to the SDGs at PT Kereta Api Indonesia (Persero) Divre III Palembang, hereafter referred to as PT KAI. Employing a qualitative descriptive design, data were obtained through interviews, field observations, and document analysis, and subsequently examined using the interactive analytical framework of Miles and Huberman. The results demonstrate that PT KAI has implemented CSR initiatives in a structured manner across social, economic, and environmental dimensions. Social programs enhance community welfare and educational access, economic initiatives support local economic empowerment, while environmental activities emphasize conservation efforts and the maintenance of cleanliness within operational areas. Furthermore, the findings indicate alignment with several SDGs, particularly SDG 1, SDG 4, SDG 8, SDG 11, and SDG 13. Nonetheless, the association between CSR programs and specific SDGs indicators has not been systematically formulated. Overall, the study concludes that although CSR implementation has produced tangible benefits, stronger strategic planning and impact-based evaluation are necessary to optimize its contribution to sustainable development.
Hak Cipta (c) 2026 Viara Meiza, Citra Indah Merina https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaruh Social Commerce terhadap Loyalitas Pelanggan UMKM Fashion Online
Perkembangan platform social commerce telah mengubah cara UMKM fashion menjangkau konsumen digital. Penelitian ini bertujuan untuk menganalisis pengaruh social commerce terhadap loyalitas pelanggan UMKM fashion online. Metode penelitian menggunakan pendekatan kuantitatif dengan survei terhadap 200 konsumen yang aktif berbelanja melalui platform social commerce seperti Instagram Shopping dan TikTok Shop. Variabel penelitian meliputi pengalaman berbelanja, interaksi sosial, dan kualitas konten sebagai variabel bebas, serta loyalitas pelanggan sebagai variabel terikat. Hasil penelitian menunjukkan bahwa social commerce secara signifikan meningkatkan loyalitas pelanggan melalui pengalaman interaktif, engagement, dan kemudahan transaksi. Penelitian ini menyimpulkan bahwa social commerce merupakan strategi efektif bagi UMKM fashion dalam membangun hubungan jangka panjang dengan pelanggan. Kata kunci: Social Commerce, Loyalitas Pelanggan, UMKM Fashion, Engagement Konsumen, Pemasaran Digital
Hak Cipta (c) 2026 Anggun Rianda Putri https://creativecommons.org/licenses/by-sa/4.0
Analisis Kepuasan Kerja Karyawan Fore Coffee Bintaro Xchange Menggunakan Pendekatan Importance Performance Analysis (IPA)
This study aims to analyze employee job performance at Fore Coffee Bintaro Xchange by identifying the gap between the level of importance and the level of satisfaction perceived by employees. Using a quantitative descriptive approach, data were collected through a structured Likert-scale questionnaire distributed to all 12 employees using total sampling. The Importance Performance Analysis (IPA) method was employed to measure and map the performance of ten job performance indicators (A1–A10) based on their importance and satisfaction values. The results show that the overall level of satisfaction (mean = 4.29) slightly exceeds the level of importance (mean = 4.24), indicating that job performance generally meets employee expectations. However, the GAP analysis reveals several indicators with negative values, particularly Judgment (A6), Initiative & Resourcefulness (A7), and Leadership Qualities (A8). These three indicators fall into Quadrant I (Concentrate Here), signifying high importance but low satisfaction, and therefore require immediate managerial attention. Indicators such as Knowledge of Job (A2), Adaptability (A4), and Dependability (A5) are positioned in Quadrant II (Keep Up the Good Work), demonstrating strong performance that should be maintained. Meanwhile, Productivity (A3) and Performance (A10) are categorized in Quadrant III (Low Priority), while Quality of Work (A1) and Interpersonal Relations (A9) fall into Quadrant IV (Possible Overkill). Overall, the findings highlight the need for managerial improvement in decision-making, initiative, creativity, and leadership capabilities to enhance employee performance and organizational effectiveness
Hak Cipta (c) 2026 achmad fikri ramadhan, Nanang Alamsyah, Wendy Febrianty https://creativecommons.org/licenses/by-sa/4.0
Ethnomethodology of Agricultural Zakat: The Problematic of Nisab Calculation in Lima Puluh Kota Regency
This study aims to examine the application of the ethnomathematics method in calculating the nisab and the rate of zakat on rice among farming communities. It also seeks to determine the actual nisab and zakat rate applied by farmers, as well as to explore the Islamic economic perspective on the use of ethnomathematics in calculating the nisab and zakat rate on rice in the farming community of Lima Puluh Kota Regency. This research is a field study using a qualitative approach, with data collected through in-depth interviews, observations, and documentation. The respondents were determined using the snowball sampling technique, involving 16 informants. The study was conducted in Lima Puluh Kota Regency, specifically in Pangkalan Koto Baru District, and the data were analyzed descriptively. The results of the study indicate that farmers in Lima Puluh Kota Regency use the “kaleng” (can) as a unit of measurement in determining the nisab, where 100 kaleng is considered the nisab, and the zakat rate is 10 kaleng. The ethnomathematical concept found shows that 1 kaleng of rice equals 12 kilograms of paddy, which produces 7 kilograms of milled rice. This demonstrates a difference between the ethnomathematical calculation used by farmers and the fiqh-based zakat rulings established by the majority of scholars.According to the standard zakat law, the nisab for rice zakat is 1,119.242 kilograms of paddy or approximately 93.270 kaleng, and the zakat rate should be 5% because the crops are irrigated and require planting costs. The discrepancy between the farmers’ calculation of nisab and zakat rate, which exceeds the established fiqh standards, may lead to delays in zakat collection and distribution to the eight asnaf (eligible recipients). Such delays may also hinder the welfare of the asnaf who depend on these funds
Hak Cipta (c) 2026 muhammad yusuf, Marnala Sitinjak, Ramadahniel Islami, Kris Permana Putra https://creativecommons.org/licenses/by-sa/4.0
Measuring The Effects of Fiscal Shocks on Civil Servant Performance: An Empirical Study of The Riau Provincial Government with Perceived Organizational Support (POS) As The Moderator
This study aims to measure the effect of fiscal shocks on the performance of State Civil Apparatus (ASN) within the Riau Provincial Government, and examine the role of Perceived Organizational Support (POS) as a moderating variable. Fiscal shocks, manifested through late salary payments, limited work facilities, operational cuts, and budget policy uncertainty, are viewed as external pressures that have the potential to reduce ASN performance, both in terms of productivity, work efficiency, and public service. This study uses a quantitative approach with a questionnaire, involving ASN from the Public Works and Public Housing (PUPR) OPD in the Riau Provincial Government as respondents. Data analysis was conducted using Moderating Regression Analysis to test the direct influence and moderating effects. The results show that fiscal shocks affect ASN performance, while POS does not act as a moderating variable in this relationship. The novelty of this study lies in the empirical testing of fiscal shocks as an organizational factor on ASN performance by including POS as a moderating variable in the context of local government. These findings provide policy implications for local governments in managing ASN performance amidst fiscal pressures
Hak Cipta (c) 2026 Safrizal Safrizal, Meilinda Anggreni, Novira Fazri Nanda, Twenty Mariza Syafitri https://creativecommons.org/licenses/by-sa/4.0
Dampak Cloud Accounting dan Fintech Terhadap Peran Akuntan Dimoderasi Etika Akuntansi
This study aims to analyze the influence of cloud accounting and financial technology (fintech) on the role of accountants, with accounting ethics as a moderating variable. A quantitative approach was employed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research sample consisted of 120 respondents, namely internal accountants of companies in Denpasar City who utilize cloud accounting and fintech systems in their accounting and financial reporting activities. he study found that cloud accounting (β = 0.318, t = 3.472, p = 0.000) and fintech (β = 0.377, t = 4.225, p = 0.000) both have a positive and significant impact on the role of accountants, indicating that technological advancement strengthens accountants’ professional functions. However, accounting ethics did not significantly moderate either relationship (p > 0.05), suggesting that in the digital era, the enhancement of accountants’ roles is driven more by technological adaptability and competence than by ethical moderation. Overall, this study emphasizes that digital transformation through cloud accounting and fintech drives the evolution of the accountant’s role from an administrative function toward a strategic, data-driven decision-making function.
Hak Cipta (c) 2026 Ni Putu Agustin Prastika Dewi, Putu Putri Prawitasari https://creativecommons.org/licenses/by-sa/4.0
The Influence of Halal Awareness and Online Customer Reviews on Purchase Decisions of Luxcrime Cosmetics through TikTok Shop; Moderated by Religiosity (A Study on Muslim Female Students of Politeknik Negeri Medan)
This study aims to determine the influence of halal awareness and online customer reviews on the purchase decisions of Luxcrime cosmetics through TikTok Shop, as well as the moderating effect of religiosity on the relationship between halal awareness and online customer reviews toward purchase decisions. The dependent variable in this study is purchase decision, while the independent variables consist of halal awareness and online customer reviews, with religiosity serving as the moderating variable. The research sample consisted of 94 respondents, all of whom were Muslim female students from Politeknik Negeri Medan. Primary data were collected through questionnaires, while secondary data were obtained from company publications. The questionnaire instrument was tested for validity and reliability using a Likert scale. Data analysis was conducted using multiple regression, t-test (partial), F-test (simultaneous), and the coefficient of determination at a 5% significance level, employing SPSS version 26
Hak Cipta (c) 2026 Farah Dhiba, Rizal Agus, Ahmad Kholil, Muhammad Zuhirsyan, Anriza Witi Nasution, Ermyna Seri https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pengendalian Internal Terhadap Indikasi Fraud Berdasarkan Teori Fraud Octagon Pada Perbankan
This study aims to analyze the effect of internal control on fraud indications by employing the Fraud Octagon Theory as an analytical framework, with a focus on the banking sector through a case study at Bank X. Fraud in the banking industry represents a critical issue that threatens both financial stability and institutional reputation. The Fraud Octagon Theory, which encompasses eight elements pressure, opportunity, rationalization, arrogance, competence, ego, personal need, and moral consistency—serves as the basis for identifying factors that may trigger fraudulent behavior. The research adopts a quantitative method with descriptive and verification approaches. Data were collected through questionnaires distributed to employees working in the operational units of Bank X, and were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships between internal control and fraud indications. The findings reveal that internal control significantly influences fraud indications. A stronger internal control system is associated with reduced opportunities for fraudulent acts, while dimensions of the Fraud Octagon particularly pressure and rationalization emerge as critical mediating factors that reinforce this relationship. These results emphasize the necessity for a structured, adaptive, and sustainable internal control system in mitigating the evolving risks of fraud within the banking sector
Hak Cipta (c) 2026 Abdul Rizky Fajar, Novita Novita https://creativecommons.org/licenses/by-sa/4.0
The Influence of Intended Strategy and Emergent Strategy on Open Innovation in Improving the Performance of the Creative Economy Industry in Sounth Sumatra and West Sumatra
This study investigates how both planned (intended) and adaptive (emergent) strategies influence the adoption of open innovation and examines their subsequent effects on the performance of creative industries in South and West Sumatra. Employing a quantitative survey of 150 industry participants, the findings reveal that each strategy positively contributes to the implementation of open innovation. Moreover, open innovation acts as a mediating mechanism that enhances business performance. These outcomes underscore the importance of integrating deliberate planning with agile responses to strengthen innovation capabilities and drive organizational success within the creative economy.
Hak Cipta (c) 2025 arfah piliang, Nuraini Nuraini, Rasmon Rasmon, Chandra Irawan, Jonnedi Jonnedi, Supriatiningsih Supriatiningsih https://creativecommons.org/licenses/by-sa/4.0
Analisis Efektivitas Penerapan Pemutihan Pajak Kendaraan Bermotor Bagi Masyarakat Di Kabupaten Toraja Utara
This study aims to analyze the effectiveness of the implementation of motor vehicle tax amnesty for the community in North Toraja Regency and to explain and identify obstacles in the implementation of motor vehicle tax amnesty in North Toraja Regency. The data collection techniques used were interviews and documentation. The data analysis technique used in this study was descriptive qualitative. The results of this study indicate that the Effectiveness of the Implementation of Motor Vehicle Tax Amnesty for the Community in North Toraja Regency using 5 effectiveness indicators used to measure how effective the implementation of tax amnesty for the community shows positive results or is quite effective. However, in its implementation there are still several obstacles that are expected to be overcome immediately by the relevant parties so that the implementation of motor vehicle tax amnesty in North Toraja Regency is even more effective.
Hak Cipta (c) 2026 Tiara Patari, Nurasyiah, Fajriani Azis https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Penggunaan Teknologi Informasi Dan Kompetensi Terhadap Efektivitas Kerja Pegawai Kantor Badan Keuangan Aset Daerah Kabupaten Majene
The purpose of this study is to examine the influence of information technology and skills on employee performance at the Regional Asset Finance Agency of Majene Regency. In this research methodology, quantitative techniques with a saturated approach were used. All 66 employees at the Regional Asset Finance Agency of Majene Regency were selected as the population of this study. The results of the study show how the use of information technology and affects employee performance efficiency. The above study shows a significant relationship between information technology and competence, evidenced by the calculated f value of 20.198 at a significance level of 5% (p value 0.05 = 0.000). This indicates that the variables of information technology (X1) and competence (X2) jointly influence employee work efficiency at the Regional Asset Finance Agency of Majene Regency.
Hak Cipta (c) 2025 Dahlia, Reny Ruswanti https://creativecommons.org/licenses/by-sa/4.0
Analisis Sistem Kompensasi Menggunakan Metode Overlapping Pada UKM Bakery X
The bakery industry in Indonesia continues to grow as public consumption increases. However, many bakery SMEs face challenges in implementing a fair compensation system. One of them, SME Bakery X, has difficulty adjusting its payroll structure to the prevailing minimum wage standard. This study analyzed SME Bakery X's employee compensation system using the overlapping method to determine whether this method creates a fairer and flexible payroll structure. In addition, this study compared the resulting compensation system with the UMP and UMK to assess its suitability. This research used a qualitative method with a case study approach. Data were obtained through interviews with business owners and employees and secondary data analysis. The total sampling technique was applied to 20 employees. Analysis was conducted using salary mapping and overlapping methods to evaluate the pay gap and design a fairer compensation system. The results showed that all employees of SME Bakery X received salaries below the Bogor Regency MSE, and 45% below the West Java UMP. After implementing the overlapping method, there was an increase in compensation for some positions, with the highest growth of 24.03%. This method improved job satisfaction and helped SME Bakery X retain a quality workforce
Hak Cipta (c) 2025 Dewa Ayu Made Safira Dwiyani, Muhammad Alfaridzi Samallo, Farah Fauziyyah, Revina Novri Azahra, Aviliani Margaretha Sipahutar https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaruh Debt to Equity Ratio, Return On Equity, dan Total Asset Turnover Terhadap Price to Book Value (Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2024)
This study aims to analyze the influence of Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO) on Price to Book Value (PBV) in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. The urgency of this research stems from growing global economic uncertainty and domestic financial market volatility, which have significantly impacted the valuation of the banking sector in Indonesia. The recent decline in PBV among major banks highlights the need to reassess which financial indicators are most influential in shaping investor perceptions. This research employs a quantitative approach using multiple linear regression analysis and classical assumption testing. Secondary data were obtained from audited annual financial reports, and analysis was conducted using SPSS version 26. The results show that ROE has a positive and significant effect on PBV, indicating that profitability plays a key role in enhancing firm valuation. Conversely, DER and TATO do not have a statistically significant impact on PBV. Simultaneously, DER, ROE, and TATO collectively do not significantly affect PBV at the 5% level, although ROE remains the most dominant factor. These findings suggest that in the banking sector, market valuation is more responsive to profitability metrics than to capital structure or asset efficiency. Therefore, banks are advised to focus on improving ROE as a strategic financial objective to increase firm value and attract investors in a competitive capital market environment.
Hak Cipta (c) 2025 kaylla salsabila, Devyanthi Syarif, Tjipto Sajekti https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kecerdasan Spiritual Dan Gaya Hidup Hedonisme Terhadap Manajemen Keuangan Pribadi Gen Z
This study analyzes the impact of spiritual intelligence and hedonistic lifestyle on personal financial management in generation Z. This research aims to investigate the extent to which these two factors influence the financial management of the younger generation. Quantitative methods were applied in this study by involving 100 generation Z participants in the Tasikmalaya area who were selected through survey techniques. Data collection was carried out digitally using a Google Form questionnaire that utilized a Likert Scale of 1-5 to measure each indicator. Data analysis using SPSS 24 includes three main stages: instrument testing, classical assumption testing, and hypothesis verification. The research findings reveal that spiritual intelligence has a significant positive effect on financial management, while a hedonistic lifestyle tends to have a negative impact on personal financial management. These results are expected to provide valuable contributions in understanding the dynamics of financial management among generation Z, especially related to the role of spiritual aspects and consumptive lifestyles.
Hak Cipta (c) 2025 Putri Regina Febrianti, Iman Fauzi Sudirman, Diki Mubarok https://creativecommons.org/licenses/by-sa/4.0