Formosa Journal of Multidisciplinary Research

Perception of Non-Muslim Accounting Students towards Sharia Accounting Courses at the University of Mataram

Khusnul Melianta — 2024-01-14

This study aims to determine the perception of non-Muslim accounting students towards the Sharia Accounting course. This study uses a qualitative method with a transcendental phenomenological approach to determine the deepest awareness of non-Muslim accounting students regarding their perceptions of Sharia Accounting. Data collection was conducted by conducting direct interviews with five non-Muslim students majoring in Accounting at the University of Mataram. The results of the study indicate that the initial understanding of non-Muslim students considers Sharia Accounting as an exclusive course for Muslims, but through learning experiences, they begin to understand universal values such as justice, transparency, and business ethics. The development of sharia financial institutions in Indonesia makes this material relevant to the world of work. Although the learning method is quite effective, additional approaches such as case studies and systematic modules are still needed.

The Effect of Accounting Information, Profitability and Leverage on Stock Prices in Companies Listed on the Indonesia Stock Exchange

Vema Rosalia — 2025-01-14

For the purpose of this research, we will look at stocks traded on the Indonesia Stock Exchange and analyze their performance relative to certain financial metrics, including EPS, PBV, NPM, ROA, ROE, and DER. Using secondary data collected from the Indonesia Stock Exchange, this research employs a quantitative approach. Organizations trading on the Indonesia Stock Exchange that are involved in healthcare are the focus of this study. Using Purposive Sampling, 45 companies were selected for the study sample that covers the years 2021–2023. The statistical package for the social sciences (SPSS) 26 was used for data analysis in this research. Study findings show that EPS has a significant impact on stock prices, but NPM, ROA, ROE, DER, and price-to-book value (PBV) do not. On the other hand, EPS, NPM, ROA, ROE, and DER all have an effect on stock prices, and they are significant.

Consumer Preference Analysis in Decision-Making to Use Beauty Clinic Services (A Case Study on WPL Aesthetic Clinic Customers in Medan)

Khofifah Dwi Syahfitri — 2025-01-15

The aim of this study is to obtain empirical evidence about the ideal profile of consumer preferences and determine the importance and utility values of the attributes that shape consumer preferences in making decisions to use beauty services at WPL Aesthetic Clinic. This study uses conjoint analysis to formulate consumer preferences, assisted by SPSS software. The attributes of consumer preferences in this study include service quality, promotions, and price. The population for this study consists of customers of WPL Aesthetic Clinic, located at Jl. Beo No. 43, Sei Sikambing B, Medan Sunggal District, Medan City. The sample size for this study is 90 patients. Based on the research findings, the importance value for the service quality attribute is 38.79%, making service quality the most important attribute that significantly influences consumer preferences. The significance values for the Pearson's R and Kendall's Tau tests were below 0.05, indicating that the factors or attributes used in this study—service quality, promotions, and price—have a significant impact on influencing consumer preferences in choosing WPL Aesthetic Clinic's services.

Motivation Analysis and the Influence of Islamic Attributes on Muslim Tourists Satisfaction

Yudi Ariadi — 2025-01-15

Muslim tourists are a new target along with the growth of the world's Muslim population. Halal tourism concept can be use to attract muslim tourists, by prioritizing Islamic attributes as a fulfillment of the special needs of Muslim tourists. This study aims to determine the motivation of tourists to travel including the influence of Islamic attributes on the satisfaction of Muslim tourists. This study was conducted using secondary data analysis, various literatures were used to support the research, the literature came from various sources, such as journals, theses, books, that related to tourist motivation, also research on the influence of the existence of Islamic attributes of tourist destinations on tourist satisfaction. Various data were also used to support this research from various websites and trusted institutions.

Contribution of Market Orientation, Marketing Capability and E-commerce Adoption in Influencing the Marketing Performance of Coffee Shop in Yogyakarta

Valensia Febiola Atan — 2025-01-17

The purpose of this research is to examine how Yogyakarta coffee shops' marketing performance is impacted by market orientation, marketing capability, and e-commerce adoption. 40 responders made up the study's sample. The sampling technique used the purpose sampling method with the research instrument used was a questionnaire. Based on the research results obtained that market orientation, marketing capabilities, and e-commerce adoption have a positive and significant effect on the Marketing Performance of Coffee Shops in Yogyakarta.

The Existence and Independence of Women in the Novel Isinga by Dorothea Rosa Herliany: A Review of Feminist Literary Criticism

Sumartini Sumartini — 2025-01-18

Literary works are a means for authors to convey thoughts, ideas, ideas and even criticism of phenomena and problems that occur in society. The issue of women in society is one of the exciting topics raised in literature. The novel Isinga presents the issues of Papuan women related to the existence and independence of women and their efforts to realize their existence. This research is qualitative, and the data analysis method is hermeneutic. The consequences of using hermeneutics are bound to two things: first, ascertaining the content in a word, sentence, text, and so on, and second, understanding the forms of instruction contained in the symbols. The research results show that Papuan women have a very high existence as individuals and social beings. Papuan women have an independent attitude formed due to circumstances that force their awareness to maintain their existence. Efforts made by women to realize their existence and foster women's independence include (1) trying to learn new things, (2) opening a business/trading in the market, (3) providing counseling for women and adolescents, (4) providing skills training for women and adolescents.

Literature Review on Behaviour Accounting in University

Dewi Masitah — 2025-01-20

This research aims to analyze the development of accounting Behaviour during the 2019-2024 period. The method used is Systematic Literature Review (SLR), which is a technique for identifying, disseminating and interpreting all relevant and available research. The population and sample in this study consisted of 35 journals that discussed articles regarding Behavioural accounting in universities as non-profit organizations in the period 2019-2024. The results of this literature review can be used as a reference for further research, with a classification of accounting topics that discuss fraud as part of internal control. The classification of research methods used is surveys or questionnaires, while the classification based on research subjects is students who act as respondents in the research. It is hoped that the results of this literature reflection can become the basis for subsequent research or research with a focus on accounting topics related to fraud as internal control, using research methods in the form of surveys or questionnaires, and involving students as subjects or respondents in research.

The Effect of Work-Life Balance, Work Environment, and Work Discipline on Employee Performance in AKPRIND University Employees

Vera Nurul Hidaya — 2025-01-21

The purpose of this research is to ascertain how employee performance is affected by work-life balance, work environment, and work discipline. AKPRIND University was the site of this study. This study uses SPSS software and is quantitative in nature. Direct distribution of questionnaires and observation are two methods and instruments used in data collecting. There were 104 responders in the study's sample. The study's findings suggest that neither work-life balance nor the workplace environment significantly improves AKPRIND University workers' performance. Employee performance at AKPRIND University is positively and significantly impacted by work discipline.

Legal Certainty for Mothers in Child Custody Disputes: Implications of Deficiency of Child Custody in the Indonesian Legal System

Heristiawan Aryo Wirotomo — 2025-01-22

This study aims to analyze the impact of confiscation of custody rights for mothers and children and its implications for the Indonesian legal system, in order to formulate an ideal legal settlement for child custody disputes in the future so that justice is achieved for the mother. This study uses a normative juridical research method using statute approach and case approach. The research resulted that it was found the impact of the confiscation of child custody rights not only affects the psychological condition of the mother and child, but also creates uncertainty in the justice system in Indonesia. The confiscation of custody rights by ex-husbands shows weaknesses in law enforcement and a lack of adequate protection for mothers and children.

Analysis of Financial Statements and Cash Flow Statements in Assessing Financial Performance at Health Social Security Administering Agency (BPJS) for the Period 2021 - 2023

Fadila Ferinluary — 2025-01-22

This research aims to analyze the financial performance of the Health Social Security Administering Agency (BPJS) for the 2021-2023 period when viewed from financial ratio analysis and cash flow ratio analysis. This type of research is descriptive research with a quantitative approach. This research uses financial ratio analysis techniques and cash flow ratios in a time series. Financial ratio analysis can be used as a reference for a company's development to assess how well its financial performance is. The variables used are the liquidity ratio consisting of the current ratio, the solvency ratio consisting of the debt to asset ratio, and the profitability ratio consisting of return on assets and return on equity. Apart from analyzing the company's balance sheet and profit and loss financial statements, in assessing financial performance there is one more report that can be assessed, namely through the cash flow report. The cash flow ratio analysis used is the operating cash flow ratio, capital expenditure ratio and total debt ratio. The results of this research show that BPJS Health's financial performance for the 2021-2023 period shows good liquidity and solvency, but profitability and cash flow management are still weak due to significant losses in 2022 and 2023. Strategy improvements are needed to increase efficiency and financial sustainability.

Artificial Intelligence (AI) for Low-Code and No-Code Development: Making Non-Developers Developers in 2024

Goutham Kacheru — 2025-01-23

Low-code and no-code development platforms are here to transform the software development landscape by allowing even non-technical users build applications without the need of their advanced programming skills. Artificial Intelligence (AI) is the most crucial player in this evolution; reinvigorating these platforms with intelligent automation, device responsive templates and user-friendly interfaces (2024). Users can design, build, and deploy applications easily with AI-powered features (e.g., Natural Language Processing (NLP), drag-and-drop functionality to-design application & code-generation tools). Democratization of Application Development These innovations democratize application development, thereby allowing businesses to innovate faster, lessen the reliance on professional developers, and meet the surging demand for digital solutions. In this paper, we look at how AI-assisted low-code and no-code platforms are changing the way new apps are being developed, empowering non-developers to participate in software creation and accelerating automation of app development. It also presents the challenges and future aspects that we have to deal with in order to use AI on these platforms, as well as their future role of building a bridge between technical expertise and creative problem-solving.

Legality of Transitioning Residential Homes for Online Business from the Perspective of Citizen’s Rights and Obligations

Alexander Kennedy — 2025-01-24

This study investigates the legality of using residential homes for online businesses in Indonesia, focusing on the interplay between citizens' rights and obligations. Utilizing a Normative Juridical approach, it examines laws such as Law No. 1 of 2011 on Housing and Residential Areas, which allows limited business activities without compromising residential functions. Data highlights challenges such as noise, increased traffic, and waste management. The findings stress the need for balanced solutions through responsible business practices, adherence to regulations, and community dialogue. This research contributes to sustainable regulatory frameworks for home-based businesses, fostering harmony between economic activities and residential quality of life. Implications emphasize collaboration among stakeholders to achieve economic and social balance.

Community Building, Original Event Programming, Convenience, and Connectivity for SMEs in Digital Branding Moderated by Digital Literacy

Aris Sunandes — 2025-01-24

This study aims to analyze the influence of community development, the organization of original events, convenience, and connectivity on digital branding for micro, small, and medium enterprises (MSMEs) in Blitar, with an emphasis on the moderating role of digital literacy. The method used in this research is a quantitative approach with a Moderated Regression Analysis (MRA). The results show that community development and the organization of original events have a significant positive impact on digital branding, while convenience also plays a role in enhancing the effectiveness of digital branding. On the other hand, connectivity does not significantly influence digital branding. Digital literacy is proven to act as a moderator that strengthens the relationships between community development, event organization, and convenience with digital branding, highlighting the importance of digital skills in achieving successful branding. This study suggests that MSMEs in Blitar should pay greater attention to community development, creative events, and ease of digital services. Additionally, improving digital literacy among MSME owners and staff is crucial to optimize their digital branding efforts.

The Relationship of Leadership Style, Work Environment and Work Facilities on Employee Job Satisfaction in Omah Jenang MSMEs

Hery Suprayitno — 2025-01-24

This research aims to analyze the influence of leadership style, work environment and work facilities on employee job satisfaction at Omah Jenang MSMEs, located in Blitar Regency. The research method used is a qualitative approach with a case study design. Data was collected through in-depth interviews, direct observation, and analysis of related documents. The research results show that participative and transformational leadership styles contribute positively to employee motivation and job satisfaction. A harmonious work environment and a culture of mutual cooperation creates a comfortable working atmosphere, even though there are challenges such as hot temperatures in the production area. The available work facilities are sufficient to support the production process, but still require improvement, especially in the aspects of ventilation and personal protective equipment. This research concludes that the synergy between leadership style, work environment and work facilities has a significant influence on employee job satisfaction. These findings provide relevant insights for MSMEs to improve human resource management to achieve business sustainability.

Corporate Governance and Financial Distress: Empirical Evidence of Energy Sector Companies on the Indonesia Stock Exchange

Dea Niken Debora — 2025-01-27

The present paper is an empirical analysis of the impact of corporate governance on financial distress in companies listed on the Indonesia Stock Exchange (IDX) over the period from 2016 to 2023. Financial distress is measured by the Altman Z-score model. Variables of corporate governance include institutional ownership, managerial ownership, the ratio of independent commissioners, and board size. The sample consisted of 107 companies. Multiple linear regression was used to analyze the data. The results proved that institutional ownership and managerial ownership do not significantly affect financial distress. On the other hand, it was found that independent commissioners and board size have a considerable negative impact to, while the board of commissioners has a positive impact. Among the control variables, Leverage is negatively significant, whereas firm size is highly significant.

Evaluation of Electronic Traffic Law Enforcement (E-TLE) Program in Medan City

Azri Dirgantara Ritonga — 2025-01-27

The E-TLE program, or Electronic Traffic Law Enforcement, is an electronic-based traffic law enforcement system designed to increase efficiency in monitoring and enforcing traffic regulations. ETLE works by using various technological devices, such as surveillance cameras installed at various strategic points, including at road intersections, along highways, or in locations prone to violations. This research aims to analyze how the Electronic Traffic Law Enforcement (E-TLE) program is implemented in realizing traffic order for motorists in the city of Medan and to analyze what factors hinder of the program. This research uses qualitative methods. The results of this research show that the E-TLE program is not yet fully capable of realizing traffic order for motorbike drivers because there are still factors and obstacles in its implementation, such as a lack of awareness among motorbike drivers due to not fully understanding the performance of the E-TLE program. The lack of deterrent effect received by motorists and the lack of socialization information provided by the police regarding this program has caused motorists to assume that this program is just a formality.

Evaluation of Carbon Emission Disclosure with Media Moderation Variables Exposure (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange 2020-2022)

Sasra Mardini — 2025-01-27

The research examines how carbon emissions in Indonesian mining companies are influenced by three key factors: financial metrics, organizational scale, and oversight through independent commissioners. The analysis focuses on companies registered with the Indonesian Stock Exchange during 2020-2022. Using a numerical-based quantitative approach, the research draws from secondary sources, including corporate annual reports and sustainability documents available through official company websites and the Indonesian Stock Exchange portal. From a total population of 61 listed mining companies, the researchers employed purposive sampling to select 30 companies, yielding 90 data points for analysis. The investigation utilized multiple linear regression techniques, processed through SPSS 26.0 windows software. The findings reveal that neither financial performance nor independent commissioners significantly impact carbon emission levels. However, organizational scale demonstrates a significant inverse relationship with emissions. Regarding media exposure's moderating role, it shows no significant effect on the relationship between financial metrics or organizational scale and carbon emissions. Interestingly, media coverage does moderate the relationship between independent commissioners and emission levels.

The Role of Philosophical Schools in Scientific Research

Diki Egie Nugraha — 2025-01-27

This study examines the contributions of philosophical streams—positivism, interpretivism, pragmatism, and critical realism—in shaping scientific research paradigms, methods, and ethics. Each philosophical approach has unique characteristics that influence how researchers understand reality, develop theories, and select research methods. Positivism emphasizes objectivity through empirical observation and quantitative analysis to identify causal relationships. In contrast, interpretivism focuses on subjective understanding and social meaning derived from individual experiences, making it suitable for qualitative research. Pragmatism offers a flexible approach by integrating quantitative and qualitative methods to address complex research questions and provide practical benefits. Critical realism bridges objective and subjective approaches by exploring the underlying mechanisms of phenomena. Furthermore, these philosophical approaches provide an ethical foundation to ensure that research is conducted responsibly and meets societal needs. By understanding and applying these philosophical paradigms, researchers can produce more holistic studies and contribute significantly to advancing knowledge.

The Effect of Price Perception, Service Quality and Ease of Transaction on Commuter Train Ticket Purchasing Decisions (Study on Commuter Line Dhoho Train Passengers at Wonokromo Station)

Tesa Putri Rivayanti — 2025-01-27

This research aims were to determine the effect of price perceptions, service quality, and ease of transactions on purchasing decisions for commuter line train tickets at Wonokromo station. This research uses a quantitative approach. The sampling technique is non-probability sampling using purposive sampling method with a total of 200 respondents. The data analysis method uses Partial Least Squares (PLS) - Structural Equation Modeling (SEM) using the SmartPLS 4.0 software analysis tool. The analysis was carried out through three stages of testing: outer model (validity and reliability test), inner model, and hypothesis testing. The results showed that (1) perceived price has a positive and insignificant effect on purchasing decisions, (2) service quality has a positive and significant effect on purchasing decisions, and (3) ease of transactions has a positive and significant effect on purchasing decisions.

The Relationship of Market Competition Intensity, Adoption of Financial and Non-financial Performance Measures to Company Performance

Deta Puspita — 2025-01-27

This study aims to examine the relationship between market competition intensity, adoption of financial and non-financial performance measures and company performance. The study was conducted at a manufacturing company in Batam. The variables in the study consist of independent and dependent variables. The independent variables are market competition intensity, financial and non-financial performance measures. The dependent variable is company performance. Data were collected using purposive random sampling method. The analysis method uses factor analysis (path analysis). The study resulted in market competition intensity having a positive relationship with company performance and was supported by previous research. Financial and non-financial performance had a positive relationship with company performance and was supported by previous research. The results of this study strengthen that market competition intensity has a positive relationship with company performance and the adoption of financial and non-financial performance measures has a positive relationship with company performance.

The Influence of Leadership, Work Discipline, and Work Motivation on Employee Performance (Study at Tegowanu District Office)

Maghfiroh Hertiana — 2025-01-27

Performance denotes the outcomes produced by employees, encompassing both quality and quantity, in executing activities aligned with their assigned responsibilities. Organizations must implement numerous measures to enhance employee performance in order to attain these aims. Research subject of the Tegowanu District Office, Grobogan, Central Java. The data indicates that multiple employees arrive late to work without justification, suggesting suboptimal employee performance. Numerous factors can influence employee performance, including leadership, work discipline, and motivation. This study aims to examine the impact of leadership, work discipline, and work motivation on employee performance. The study's demographic and sample comprised all 34 workers of the Tegowanu District Office. The chosen sampling approach was a saturated sample. The data utilized was primary. The data collection approach employed a questionnaire. This research employs several linear regression analysis approaches. The analysis indicates that leadership exerts a favorable and significant influence on employee performance (sig. 0.015 < 0.05). Work discipline exerts a positive and significant influence on employee performance (sig. 0.014 < 0.05). Work motivation exerts a positive and significant influence on employee performance (sig. 0.025 < 0.05).

The Impact of Celebrity Endorsement on Young Female Consumers’ Purchase Intention: The Mediating Effects of Customer Attitude (A study in Indonesia Beauty Industry)

Intan Ayu Permatasari — 2025-01-27

This research explores the relationship between celebrity endorsement and purchase intention among young female consumers in Indonesia's beauty industry, emphasizing the mediating role of customer attitudes. In this digital era, the findings reveal that celebrity endorsements positively impact purchase intentions. Specifically, the visibility, credibility, and attractiveness of celebrities, leading to increased purchase intentions. Moreover, customer attitudes serve as a crucial mediator between celebrity endorsement and purchase intention. The study employs a quantitative approach, utilizing a structured questionnaire distributed to sample of young female consumers respondents. This study contributes to the understanding of marketing strategies in the beauty industry, suggesting that brands should carefully select celebrity endorsers who resonate with their target audience to maximize effectiveness.

Implementation of Infrastructure Development Program in Flood Handling in Medan Selayang District, Medan City

Andi Mario Siregar — 2025-01-27

This study examines the implementation of infrastructure development in flood management in Medan Selayang District, Medan City. Medan Selayang, being one of the flood-prone areas in the city, faces significant challenges due to rapid urbanization, inadequate drainage systems, and poor waste management. The objective of this research is to assess the effectiveness of infrastructure interventions, such as the construction of drainage channels, flood retention ponds, and river embankments, in mitigating flood risks and improving public resilience. Data collection was conducted through field observations, interviews with local authorities and community members, and analysis of flood occurrence records. The results indicate that while there has been notable progress in infrastructure development, challenges remain in terms of the sustainability and maintenance of these systems. Issues such as insufficient funding, lack of coordination between stakeholders, and limited public awareness of flood prevention measures have hindered the optimal functioning of flood management infrastructure. This study emphasizes the need for integrated planning, enhanced community participation, and continued investment in infrastructure to effectively address flood risks in Medan Selayang. The findings provide valuable insights for policymakers and urban planners in designing more resili.

The Influence of Online Customer Reviews and Promotions on Purchase Intentions of Wardah Cosmetic Products on Shopee in Surabaya

Shelomitha Kumala Mawardhany — 2025-01-27

Skin and body care products are increasingly important to support appearance, driving the growth of the cosmetics industry in Indonesia. One of the popular brands is Wardah. Shopee, as the most popular marketplace in Indonesia, offers the convenience of contactless shopping and practical payment methods. This study aims to analyze the influence of Online Customer Review (OCR) and promotions on purchasing interest in Wardah cosmetics on Shopee Surabaya. Data were collected through a Google Form questionnaire with a non-probability sampling method and involved 100 respondents. Data analysis used the bootstrapping method with SMARTPLS 3. The results show that OCR and promotions have a positive effect on purchasing interest in Wardah cosmetic products on Shopee.

Analysis of the Influence of Exports, Imports, Foreign Direct Investment (FDI) and Unemployment on Economic Growth: A Study in 6 ASEAN Countries

Dela Hestika — 2025-01-27

This study aims to analyze the influence of exports, imports, foreign investment (PMA), and unemployment on economic growth in 6 ASEAN countries, namely Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam, during the period 2017-2022. The method used in this study secondary and panel data analysis. Regression analysis reveals that export, import, and FDI variables have a significant influence on economic growth, while unemployment does not show a significant influence. This study is expected to provide useful information for the government, investors, and academics regarding the factors that influence economic growth in the ASEAN region.

Analysis of Educational Inequality on Economic Growth in South Sumatra

Olvy Dica Zalianti — 2025-01-27

This study aims to analyze how big the educational inequality is and what factors influence it, such as poverty, population, government spending in the education sector, and per capita income, and how big its influence is on economic growth in the Province. This study is secondary data sourced from the Central Statistics Agency and the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis method used is the Education Gini Index and panel data regression analysis with the Fixed Effect Model. The regression analysis uses two models, the first model's independent variables are poverty, population, government spending in the education sector, and per capita income while the dependent variable is educational inequality. The second model's independent variable is educational inequality while the dependent variable is economic growth. The results of the study show that educational inequality in South Sumatra Province in 2023 is at a low inequality level of 0.27. The results of the analysis in the first regression model show that poverty has a significant positive effect on educational inequality, while educational spending and per capita income have a significant negative effect.While the second regression model shows that educational inequality has a significant negative effect on economic growth.

The Influence of Product Quality, Green Advertising and Environment Awareness on the Purchase Decision of Aqua Brand Packaged Drinking Water Products

Dewiana Nur Hidayati — 2025-01-29

This study examines the influence of product quality, green advertising and environment awareness on purchasing decisions for Aqua brand bottled drinking water. The sample consisted of 100 consumer respondents who had purchased Aqua products. Data were collected through a survey using a questionnaire. The research indicate that: Product quality has a positive and significan influence on consumer purchasing decision for Aqua products, Green Advertising and Environmental Awareness does not have a significan influence on consumer purchasing decisions for Aqua products.

The Effect of Organizational Citizenship Behavior and Employee Psychological Capital on Employee Performance at Bank Sumut with Job Satisfaction as a Moderating Variable

Michael Hutapea — 2025-01-30

In an increasingly dynamic work environment, employees' ability to voluntarily contribute through Organizational Citizenship Behavior (OCB) and possess high Psychological Capital, such as optimism, hope, resilience, and self-efficacy, is considered a critical factor influencing performance. Moreover, job satisfaction is often regarded as a key element that strengthens the relationship between these variables and performance. This study aims to analyze the influence of Organizational Citizenship Behavior (OCB) and Psychological Capital on employee performance at Bank Sumut, with job satisfaction as a moderating variable. A quantitative approach was employed in this study. The sample consisted of 83 employees out of 473 employees at Bank Sumut, selected using a simple random sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM). The study's findings show that psychological capital and organizational citizenship behavior (OCB) both have a positive impact on employee performance. Job satisfaction also has a positive impact on employee performance, while psychological capital has a stronger effect on Bank Sumut employees' performance thanks to job satisfaction.

The Effect of Hospital Image and Service Quality on Patient Loyalty through Satisfaction as an Intervening Variable in the Outpatient Unit Sawit Indah Perbaungan General Hospital

Farhana Abdul Hakim — 2025-01-30

This study aims to analyze the factors influencing patient loyalty at Sawit Indah General Hospital in Perbaungan, focusing on the role of hospital image, service quality, and patient satisfaction. Using a quantitative approach with an associative method, this research connects the variables of hospital image (X1), service quality (X2), patient satisfaction (Z), and patient loyalty (Y) to examine the relationships among these variables. Data were collected through questionnaires, interviews, and documentation, and then analyzed using descriptive statistical analysis and path modeling with Structural Equation Modeling (SEM) and Partial Least Squares (PLS) methods. The results show that hospital image and service quality significantly affect patient satisfaction, which in turn influences patient loyalty. This research is expected to provide insights for hospital management to improve patient satisfaction and loyalty, as well as contribute to the sustainability of the hospital's operations.

The Influence of Environmental Performance and Disclosure of Carbon Emissions on Firm Value (Study on Companies Listed on the BEI)

Afifah Nurul Fadhilah — 2025-01-30

The objective of this study is to investigate the influence of environmental performance and carbon emission disclosure on firm value. The population of this study encompasses mining companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Samples were chosen using purposive sampling, resulting in 70 observation samples. The analysis technique employed in this study utilizes a panel data regression model, with the Random Effect Model (REM) selected as the research model. The findings of this study indicate that environmental performance does not exert a significant impact on firm value, while carbon emission disclosure exhibits a significant positive influence on firm value.

Implementation of Accounting Information Systems at Kitchen Veggie SMEs with Zahir Accounting Applications: Analysis of Effectiveness and Impact on Financial Management

Diah Ayu Rachmani — 2025-01-30

This research aims to determine the effectiveness and impact of implementing the Accounting Information System (AIS) using the Zahir Accounting application on the UKM Kitchen Veggie, which operates in the culinary sector. The approach used in this research is qualitative with in-depth interview methods, field observations and document analysis. The research results show that the implementation of Zahir Accounting increases the efficiency of financial management, especially in recording transactions, managing cash flow, and preparing financial reports. In addition, this application simplifies raw material stock management and tax compliance by providing reports that are faster, more accurate and in accordance with applicable accounting standards. While there are challenges in user training and data integration, the positive impacts are far greater, such as increased transparency, reduced errors, and time savings. This research suggests that SMEs continue to maximize the use of this application to support organized and sustainable business growth.

Enhancing Revisit Intentions: The Role of Perceived Value, Brand Experience, and Tourist Satisfaction in Bukit Lawang Ecotourism

Aprizal Haris Sinaga — 2025-01-31

This study aims to analyze the influence of perceived value and brand experience on revisit intention through tourist satisfaction as an intervening variable at the Bukit Lawang ecotourism destination. This research employs an associative quantitative approach. The study population comprises tourists who have visited Bukit Lawang, with a sample of 180 respondents selected using purposive sampling. Primary data were collected through questionnaires, while secondary data were obtained through documentation studies. Data analysis utilized the Structural Equation Modeling (SEM) method with SmartPLS version 3.0 as the analytical tool. The results show that perceived value has a positive and significant effect on tourist satisfaction and revisit intention. However, brand experience does not influence tourist satisfaction but has a positive and significant effect on revisit intention. Tourist satisfaction mediates the effect of perceived value and brand experience on revisit intention. This research provides practical implications for tourism managers to improve service quality and create unique experiences to enhance tourists' intention to revisit.

Optimizing Gold-Pawn Decisions: The Role of Marketing Mix, E-Mas Services, and Brand Image at Bank BSI KCP Medan Adam Malik

Ahmad Syarif Nasution — 2025-01-31

This study examines the influence of the marketing mix and E-Mas services on gold pawn decisions, with brand image as an intervening variable, at Bank Syariah Indonesia (BSI) KCP Medan Adam Malik. Employing an associative quantitative approach, the study surveyed 154 respondents selected using Slovin's formula. Data collection involved questionnaires for primary data and documentation studies for secondary data. Structural Equation Modeling (SEM) using SmartPLS 3.0 was applied for analysis. The findings reveal that the marketing mix and E-Mas services positively and significantly affect brand image and gold pawn decisions. Additionally, brand image mediates their impact on gold pawn decisions. The results highlight practical strategies to improve marketing approaches and optimize digital gold pawn services to enhance customer satisfaction and decision-making.

Attitude, Repurchase Intention, and Brand Loyalty toward Local Cosmetic Brands in Indonesia: A Conceptual Framework

Salsabillah Putri Rizky Amanda Pramuditha — 2025-01-31

This study explores the relationship between attitude, repurchase intention, and brand loyalty towards local cosmetic brands in Indonesia. The cosmetic industry in Indonesia is rapidly evolving, with a growing number of local brands competing for consumer attention. Key factors influencing consumer behavior include brand image, trust, perceived value, and satisfaction. This research employs a quantitative approach, utilizing surveys to gather data from consumers who have previously purchased local cosmetic products. The findings indicate that positive consumer attitudes significantly enhance repurchase intentions, which in turn foster brand loyalty. Moreover, brand trust and perceived value are critical determinants of repurchase intention, while brand image has a less pronounced effect. These insights provide a conceptual framework for understanding consumer behavior in the local cosmetic market and highlight the importance of fostering positive brand relationships to enhance loyalty and repeat purchases.

The Journey of ESSU BEED Graduates: Employment Trends and Skills Development Over 16 Years

Cenby Eppie G Gaytos — 2025-01-31

The study provides a comprehensive analysis of the professional readiness, competencies, and values developed by graduates of the Bachelor of Elementary Education (BEEd) program at Eastern Samar State University (ESSU). Findings reveal that only 12.50% of alumni pursued further education, indicating a preference for gaining practical experience over additional academic qualifications. Communication skills emerged as the strongest competency, with 86% of respondents highlighting these abilities, while nearly half (49.6%) reported holding regular employment, reflecting job stability linked to their developed competencies. The graduates' self-assessed values yielded a mean rating of 4.05, with high scores in creativity (4.60) and essential qualities such as confidence and integrity (4.30). However, areas like commitment and leadership received lower ratings, suggesting opportunities for targeted development. Employer feedback emphasized graduates' adaptability and effective communication skills, yet also highlighted the need for enhanced practical classroom experience and technical skills in information and communication technology (ICT). Overall, the study underscores the program's effectiveness while outlining actionable recommendations to further prepare graduates for evolving professional demands, ensuring they possess the competencies necessary for success in diverse educational settings.