International Journal of Business and Applied Economics

Analysis of the Implementation of Administration and Accountability of the Expenditure Treasurer Based on Permendagri Number 77 of 2020 at the Regional Inspectorate of North Sulawesi Province

Amelia Saadah — 2025-01-13

Good regional financial management requires accurate and transparent administration. With a good governance system, local governments can present accurate financial reports, which is the basis for financial accountability. The expenditure treasurer has an important role in managing regional finances, especially in terms of budget expenditure. The purpose of the study is to find out the process of implementing the administration and accountability of the expenditure treasurer based on the Minister of Home Affairs Regulation Number 77 of 2020. The research method uses a descriptive qualitative method. Data collection method through interviews, observations, and documentation. The results of the study show that the Regional Inspectorate of North Sulawesi Province in the implementation of administration and accountability to the expenditure treasurer is in accordance with Permendagri Number 77 of 2020.

The Influence of Customer Experience, Brand Image, and Price Perception on Customer Loyalty through Customer Satisfaction of Gojek Users at Universitas Sumatera Utara

Endang Lestari — 2025-01-13

The presence of increasingly sophisticated digital technology has brought extraordinary changes and progress to human life. One digital technology that is often used is online applications. In this modern era, transportation has become an important support for daily activities, especially in urban areas. Based on a survey conducted by Inrix 2023, it was stated that the city of Medan has the highest level of congestion in large cities in Indonesia. Companies providing online transportation services are expected to increase customer loyalty and satisfaction. This research aims to determine and analyze the influence of customer experience, brand image, price perception on customer loyalty through Gojek customer satisfaction at the University of North Sumatra.

The Influence of Country of Origin, Celebrity Endorser, and Electronic Word of Mouth on Purchase Decisions for Innisfree Korean Skincare Products

Naning Dwi Amanah — 2025-01-15

This research investigates the impact of Country of Origin, Celebrity Endorser, and Electronic Word of Mouth (E-WOM) on the purchasing decisions of Innisfree skincare products among university students. Utilizing a quantitative approach with purposive sampling, the study involved 293 respondents. Data analysis was conducted using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) technique to evaluate the relationships among variables. The results reveal that Country of Origin, Celebrity Endorser, and E-WOM significantly and positively affect purchasing decisions. The study's implications provide insights for consumers to understand how factors such as Country of Origin, Celebrity Endorser, and E-WOM can shape their purchasing decisions.

Reduction of Raw Material Inventory Costs with an Operational Management Approach for Beverage Products at Loca Coffee

Abdul Chalid — 2025-01-16

Facing significant demand fluctuations has resulted in Loca Coffee experiencing a surge in inventory costs, a lack of control over raw material inventory, and suboptimal service quality. To assist the company, this study aims to reduce inventory costs, minimize order frequency, and improve service quality. To achieve these objectives, an operational management approach is applied in this research. One of the inventory control techniques, Material Requirements Planning (MRP), will be utilized. In implementing an effective MRP system, the Holt-Winter and SARIMA methods will be applied in the forecasting process. Machine learning techniques will be employed for the forecasting model using time series sales data of Loca Coffee products, with Python programming language. As long as the approach is carried out in the appropriate manner, the findings of the research indicate that the implementation of an inventory control system that is based on MRP was successful in achieving a reduction in costs of Rp 10,335,500, a significant decrease in the frequency of orders, and an improvement in the quality of service

Educational Service Pricing Strategies in the Perspective of Islamic Education Marketing Management

Mohammad Syarifuddin Amarullah — 2025-01-16

Determining the price of educational services is one of the strategic elements in education marketing management, especially in Islamic educational institutions that have a dual mission: to produce people with Islamic character while ensuring the sustainability of the institution. This article explores the fundamentals of education service pricing strategies, pricing strategy objectives, and relevant techniques. With a descriptive-qualitative approach, this study aims to provide practical and academic insights for managers of Islamic educational institutions in managing the price aspect as a strategic marketing instrument.

An Islamic Approach to Educate Children on Financial Literacy

Naila M Tazkiyyah — 2025-01-16

This study aims to explore the Islamic perspective on financial literacy education for children and to analyze whether the Qur'an and Hadith provide guidance on managing wealth, assets, and financial decision-making. The research employs a library research methodology, gathering data and documents from primary and secondary sources. Content analysis was used as the data analysis method to refine and expand upon existing theories. The findings reveal that, based on the interpretation of several Qur'anic verses, Hadiths (including insights into the wealth and economic practices of the Prophet Muhammad), and Islamic literature, the Islamic perspective recognizes financial literacy education for children as an essential component. However, its practical application must be tailored to align with the developmental stages of children.

Entrepreneurial Success Factors for Youth Entrepreneurs in the Era of Society 5.0

Zuraidah Zuraidah — 2025-01-16

This study examines young entrepreneurs' perceptions of factors influencing entrepreneurial success in the Society 5.0 era. Using a quantitative approach, data were collected from 72 Economics students from 2021 to 2023 at UIN Malang. Key variables include education, experience, strategy, innovation, and technology, which were analyzed using SmartPLS 3. The findings show that these factors significantly enhance entrepreneurial success, emphasizing their critical roles in fostering entrepreneurship. The study theoretically reinforces the importance of these elements in entrepreneurship. Practically, it suggests revising curricula to integrate practical experiences and advanced technologies while advising young entrepreneurs to focus on innovation and strategic planning. This research supports young entrepreneurs in navigating challenges and enriches the literature on entrepreneurship in the Society 5.0 era.

The Effect of Carbon Accounting Disclosure, Environmental Performance, and CEO Characteristics on Financial Performance: The Role of Firm Size as a Control Variabel

Eva Juniarti — 2025-01-16

This study investigates the effect of carbon accounting disclosure, environmental performance, and CEO characteristics (education, tenure, and gender) on the financial performance of energy sector entities recorded on the Indonesia Stock Exchange from 2021 to 2023, with firm size as a control variable. Using secondary data and panel data regression analysis processed with Stata 17, the findings reveal that only CEO gender significantly influences financial performance, albeit negatively. Other variables, including carbon accounting disclosure, environmental performance, CEO education, CEO tenure, and firm size, show no significant effects. These results highlight the complexity of financial performance determinants, emphasizing the need for improved carbon disclosure quality and long-term environmental strategies.

The Effect of Price, Promotion, and Brand Image on Indosat Ooredoo Customer Loyalty in Purwokerto Community

Lucky Anggraito — 2025-01-16

The tight competition for market share forces network providers to continue to innovate in terms of speed, coverage, and price of internet services. One of the network providers that continues to improve its quality in Indonesia is Indosat Ooredoo. The purpose of this study is to analyze the effect of price, promotion, and brand image on Indosat Ooredoo customer loyalty. This research uses quantitative research methods and focuses on people who live in Purwokerto. The sampling method used purposive sampling. Respondents used in this research sample were 106 according to the criteria involved in Indosat Ooredoo customer loyalty. The data collection method is through a questionnaire survey measured by a 5-point Likert scale and analyzed using the SPSS 26 application. The results showed that price has a positive and significant effect on Indosat Ooredoo customer loyalty, promotion has no effect and is not significant to Indosat Ooredoo customer loyalty, and brand image has no effect and is not significant to Indosat Ooredoo customer loyalty.

The Influence of Information Prospectus, Share Offering Percentage, and Institutional Ownership Structure on Company Underpricing During an IPO

Putu Julia Indah Sari — 2025-01-18

This study aims to determine the influence of the information prospectus, measured by the Debt-to-Equity Ratio, Return on Assets, and Current Ratio, as well as the percentage of stock offerings and institutional ownership structure, on underpricing. The population in this study consists of 168 companies conducting Initial Public Offerings during the 2020–2023 period. The analysis method employed is multiple linear regression analysis. The study results indicate that underpricing significantly affects the Debt-to-Equity Ratio, Return on Assets, and IPO Share Ownership Percentage. However, the Current Ratio and Institutional Ownership Structure do not have a significant effect. This research is expected to provide valuable insights into the mechanisms and factors influencing underpricing in the context of the Indonesian capital market. It can be a reference for investors and issuers when planning IPO strategies.

Analysis of the Effect of Promotion and Dissatisfaction on Digital Wallet Brand Switching through the Need to Find Variations in Case Study on Ovo

Febi Santika — 2025-01-19

The growth of e-wallet users in Indonesia shows a very positive trend, the number of e-wallet users increases significantly every year. Some of the reasons Indonesians prefer to use digital payments or e-wallets are because they feel more comfortable, fast transactions, no need to carry a lot of cash and cards, easy to use, easier to track expenses, safer and more hygienic, until there are various promotions that provide benefits for users. However, amidst the growth in the number of e-wallet users in Indonesia, OVO as one of the leading digital wallets in Indonesia has experienced a downward trend until it is difficult to compete with its competitors such as Gopay and Shopeepay. This study aims to determine how the influence of promotion and dissatisfaction on brand switching through the need to seek variations of OVO e-wallet users in Jakarta. The sample used in this study amounted to 127 respondents using non-probability sampling techniques. The results showed that promotion affects brand switching, dissatisfaction affects brand switching, the need to seek variety influences brand switching, and the need to seek variety can be a mediating variable in this study.

The Effect of Knowledge Sharing on the Performance of Educational Personnel at Universitas Negeri Medan

Vivi Ramayanti Harahap — 2025-01-20

The objectives of this study are to: 1) identify the knowledge sharing practices of educational staff at Universitas Negeri Medan, 2) assess the performance of educational staff at Universitas Negeri Medan, and 3) explain the influence of knowledge sharing on the performance of educational staff at Universitas Negeri Medan. This research is classified as explanatory research, which examines the relationship between the knowledge sharing variable (X) and the performance variable (Y) of educational staff at Universitas Negeri Medan. The results indicate that knowledge sharing has a positive relationship with performance, as represented by the regression equation Y=15.372+0.2X. The correlation coefficient r=0.49 signifies a moderate relationship between the two variables, with a coefficient of determination of 24.1%, suggesting that knowledge sharing accounts for 24.1% of the variance in performance.

The Influence of Social Media Promotion, Online Customer Reviews, and Brand Image on Purchasing Decisions for Fashion Products Online at Marketplace Shopee (Study on the General Public of Purwokerto City)

Fredi Maulana Rifai Rifai — 2025-01-21

The study had the purpose to test and do an analysis on the effect of social media promotions, online customer reviews, as well as brand image on purchasing decisions for online fashion products in Shopee. Quantitative was used as the research methods, with the focus on people who live in Purwokerto. Respondents used in this research sample were 113 according to the criteria involved in purchasing decisions for online fashion products in Shopee. The method for collecting data is through a questionnaire distribution survey, which is measured on a 5-point Likert scale and then analyzed through the utilization of SPSS 26 application. The findings revealed that social media promotion, along with brand image, affect purchasing decisions positively and significantly for online fashion products in the marketplace Shopee. Whereas, online customer reviews show an effect that is negative and insignificant on purchasing decisions for online fashion products in Shopee.

The Influence of Online Customer Reviews, Online Customer Ratings, Brand Image, and Price Perceptions on the Decision to Purchase Ventela Shoes on Shopee Marketplace

Naufal Khosyi Rizqullah — 2025-01-21

This study examines the effect of online customer reviews, online customer ratings, brand image, and price perceptions on purchasing decisions for Ventela shoes on the Shopee marketplace. The research subjects were the general public, with sampling using purposive sampling method, with a total sample size of 102 people. Data analysis was carried out using multiple linear regression. The results showed that 1) online customer review has a positive and significant influence on purchasing decisions, 2) online customer rating has a significant positive influence on purchasing decisions, 3) brand image has a positive and significant influence on purchasing decisions and 4) price perception has no influence on purchasing decisions.

The Influence of Transformational Leadership, Work Motivation and Physical Work Environment on Employee Performance with Job Satisfaction as an Intervening Variable at PT. Pelindo Regional 1 (Persero) Belawan Branch

Chairunnisa Chairunnisa — 2025-01-21

Factors that significantly impact employee performance include transformational leadership, intrinsic drive at work, and the physical work environment. An employee's level of job happiness is directly correlated to the level of performance they deliver. Using job satisfaction as an intermediary variable, this study aims to examine the impact of transformational leadership, work motivation, and the physical work environment on employee performance at the Belawan Branch of PT. Pelindo Regional 1 (Persero). The 52 participants who made up the sample were all permanent workers of the Belawan Branch of PT. Pelindo Regional 1 (Persero). Descriptive statistics and path analysis were used to analyze the data. Employee performance is positively and significantly impacted by transformational leadership, work motivation, and the physical work environment, according to the research.

Measuring User Satisfaction of Participant Reporting Information System Services at the Tanjung Morawa Branch of the Employment Social Security Administration Agency

Rheince Sibarani — 2025-01-21

The purpose of this study is to use the End User Computing happiness (EUCS) approach to the Participant Reporting Information System (SIPP) service in order to ascertain and analyze the degree of user happiness. This study is based on the phenomenon of the reporting system's shift from a manual to an online one. Content, accuracy, format, usability, and timeliness are the dimensions that this research employs to measure user satisfaction. Using a quantitative technique, this research examines associations. The 273 participants who made up the population were personnel officials from the companies that were part of the BPJS Employment Tanjung Morawa Branch. This study drew from a total of 170 participants. A random sampling technique is employed, where each sample has an equal chance of being chosen. A linear regression analysis was performed on the collected data.

The Effect of E-commerce, Social Media and Digital payment on Increasing Revenue of Micro, Small and Medium Enterprises (MSMEs) in Mataram City

Irma Aulia — 2025-01-21

This study examines the impact of e-commerce, social media, and digital payments on enhancing the revenue of Micro, Small, and Medium Enterprises (MSMEs) in Mataram City. These three variables were chosen because of their role in expanding markets, increasing customer interaction, and facilitating financial transactions. Data were gathered from 118 MSME participants via surveys and analyzed utilizing the Partial Least Squares (PLS) approach. The findings indicate that e-commerce, social media, and digital payment positively and significantly influence the income of MSMEs. Where E-commerce can support marketing efficiency, social media increases product visibility, and digital payments facilitate transactions and increase operational efficiency.

The Influence of Job Satisfaction and Organizational Commitment on Employee Performance Through Organizational Citizenship Behavior (OCB) as an Intervening Variable at PT. Bank Rakyat Indonesia (Persero) Iskandar Muda Branch

Rini Troelin Ginting — 2025-01-21

This study examines the relationship between organizational citizenship behavior (OCB), job satisfaction, and organizational commitment as they relate to employee performance at the Iskandar Muda branch of PT. Bank Rakyat Indonesia. Results from a path study of 92 workers show that OCB is strongly affected by factors including job satisfaction and organizational commitment. Not only that, but employee performance is positively affected by both of these criteria. Organizational citizenship behavior (OCB) acts as a go-between for three factors: work happiness, loyalty to the company, and productivity.

The Effect of Organizational Culture and Work Environment on Turnover Intention Through Organizational Commitment

Rindi Witasari — 2025-01-21

This study aims to examine the effect of independent variables, namely organizational culture and work environment on the dependent variable, namely turnover intention and organizational commitment as a mediating variable. This study uses a quantitative research design. Questionnaires were distributed to employees of private hospitals in Purwokerto. The population in this study amounted to 327 employees. The sampling technique used in this study is the random sampling method in accordance with each member of the population has the same opportunity to be selected per field in the hospital. Calculated using the slovin formula resulted in 120 respondents. The method used to analyze data is to use smartpls 3.0. In this study all instruments were valid and reliable. The results showed that organizational culture has an insignificant negative effect on organizational commitment, but a significant positive effect on turnover intention. In contrast, the work environment has a significant positive effect on organizational commitment and a significant negative effect on turnover intention. Organizational commitment is not able to mediate the relationship between organizational culture and work environment on turnover intention.

Analysis of the Effect of Fear of Missing Out, Sales Promotion, E-wallet on Impulse Buying on TikTok Shop Users at the Three Largest Universities in Purwokerto

Muhamad Luthfi Ramdhani — 2025-01-24

This study analyzes the influence of FoMO Sales Promotion, E-wallet on Impulse Buying on Tiktok Shop users at the three largest universities in Purwokerto. The object of this research is Tiktok Shop user students at the three largest universities in Purwokerto. This research is quantitative, the number of samples in this study were 130 respondents with the IBM SPSS version 25 analysis tool. FoMO and Sales Promotion have a positive and significant effect on Impulse Buying. Not all consumers make Impulse Buying. Not all consumers make Impulse Buying by transacting payments using E-wallet because there are other features on Tiktok Shop such as cash on delivery, virtual account transfers, then using a credit or debit card.

Analysis of Trust, Convenience, Financial Literacy, and Risk Perception on Shopee Pay Later Purchasing Decisions

Naufal Arkan Rizqullah — 2025-01-25

The purpose of this research was to analyze the effect of trust, convenience, financial literacy, and risk perception Shopee PayLater purchasing decisions in the Kemangkon District community. The study employed a purposive sampling technique to select 105 respondents who actively use Shopee PayLater. The Roscoe method was used to determine the sample size, while data analysis was conducted using multiple linear regression. The results revealed that trust, convenience, and financial literacy have a positive and significant influence on purchasing decisions. However, perceived risk does not significantly affect purchasing decisions. This research highlights the importance of fostering trust, improving user convenience, and enhancing financial literacy to encourage the adoption of financial technology services like Shopee PayLater.

The Role of Organizational Commitment in the Influence of Servant Leadership and Perceived Organizational Support on Organizational Citizenship Behavior Among Employees at the Banyumas District Health Office

Bintang Rizki Pratama — 2025-01-25

This study aims to examine the influence of Servant Leadership and Perceived Organizational Support (POS) on Organizational Citizenship Behavior (OCB), with Organizational Commitment as a mediator, among employees at the Banyumas District Health Office. The research employs a quantitative approach with saturated sampling, involving 110 respondents. Data were analyzed using the Structural Equation Modeling - Partial Least Squares 3.0 method to test the relationships between variables. The findings reveal that Servant Leadership, Perceived Organizational Support, and Organizational Commitment have a positive and significant effect on OCB. Additionally, Servant Leadership and POS positively and significantly influence Organizational Commitment. Furthermore, Servant Leadership and POS positively and significantly impact OCB through Organizational Commitment.

The Effect of Service Quality, Customer Experience, and Customer Satisfaction on Buyback Intention at FEBI Mart Universitas Muhammadiyah Purwokerto

An Nafi Yassar Atha Al Akram — 2025-01-28

The purpose of this study was to determine the effect of Service Quality, Customer Experience, and Customer Satisfaction on Repurchase Intention. The study was conducted at FEBI Mart which is an entrepreneurship laboratory under the Faculty of Economics and Business, Muhammadiyah University of Purwokerto. The population in this study were 1684 active FEB students. With the number of samples selected by the researcher as many as 100 respondents, this study was quantitative. The data collection technique used the Slovin formula with an error of 10%. The data collection technique used a questionnaire with a measurement scale of the instrument using the SPSS Version 26 linear scale. The results showed that Service Quality, Customer Experience, and Customer Satisfaction had a positive effect on Repurchase Intention. The higher the quality of service provided, the higher the customer satisfaction will be. Customers who feel satisfied are more likely to be more loyal and have the intention to buy back.

Taxation Digitalization Transformation: Taxpayer Perceptions of the E-System on the Quality of Tax Services

Mujiarti Mujiarti — 2025-01-28

This research aims to explain the transformation of tax digitalization: taxpayers' perceptions of the e-system on the quality of tax services. This research is motivated by developments in service systems using internet technology. The method used in this research is quantitative. The data source was obtained from primary data by distributing questionnaires as research instrument material. Sampling was carried out using the purposive sampling method. The number of samples required for this research is 140 respondents who are individual and Corporate Taxpayers at KPP Pratama Purbalingga. The data analysis technique used in the research is Partial Least Square (PLS). Based on the results of the analysis carried out, it was concluded that the taxpayer perception of the e-registration and e-invoicing system has an influence on the quality of tax services, while the taxpayer perception of the e-filing and e-billing system has no influence on the quality of tax services.

The Effect of Product Quality, Brand Image, E-Word of Mouth, Free Shipping Promo, and Online Customer Rating on Purchasing Decisions for Nocturn.Co Online Products

Geovanni Al Aziz — 2025-01-28

This research had the aim to find out about the effect of product quality, brand image, e-word of mouth, free shipping promo, as well as online customer rating on purchasing decisions. Structural Equation Modeling (SEM) was implemented as the technique for data analysis, with the use of SmartPLS version 4.0 software. The population consists of Nocturn.co customers who have made a purchase. Roscoe method was used as the sampling technique, which resulted in a total of 103 respondents. The findings revealed that brand image, free shipping promo, as well as online customer rating positively and significantly affect purchasing decisions, whereas product quality and electronic word of mouth do not affect purchasing decisions.

The Role of Study on Green Marketing Practices as a Moderation Variable in the Relationship of Service Quality and Store Atmosphere to Purchase Decisions in Management Students: A Structural Equation Modelling Study

Fadillah Fadillah — 2025-01-30

Green marketing focuses on sustainability and environmental protection to meet consumer concerns about the environment. This study examines the relationship between Green Marketing Practices, Service Quality, Store Atmosphere, and Purchase Decisions among 384 management students using SEM-PLS analysis. Results show that Service Quality and Store Atmosphere significantly influence Purchase Decisions, but Green Marketing Practices do not act as a moderating variable. Practical elements like Service Quality and Store Atmosphere play a more critical role in driving Purchase Decisions than academic understanding of Green Marketing Practices. Store managers should prioritize these practical factors to enhance purchase outcomes.

The Influence of Brand Image, Price and Product Quality on the Decision to Purchase Oppo Mobile Phones in Tangerang City People

Aris Ariyanto — 2025-01-30

A survey by IDC revealed that Indonesia's smartphone shipments dropped by 6.3% year-on-year in Q2 2023, with Oppo experiencing the largest decline of 19.8%, selling 1.6 million units. This study examines the influence of brand image, price, and product quality on Oppo smartphone purchasing decisions in Tangerang City using a quantitative descriptive approach with 230 participants analyzed via Partial Least Squares (PLS). Results show that brand image, price, and product quality, individually and collectively, significantly influence purchasing decisions. Recommendations include enhancing Oppo's brand image through software quality and design, revising pricing strategies, improving battery performance, and streamlining the purchasing process to strengthen competitiveness.

The Influence of Motivation and Work Environment on Employee Performance at PT. Sumber Data Indonesia South Jakarta

Kenny Astria — 2025-01-30

This research investigates the outcomes of motivation and work environment on employee performance at PT Sumber Data Indonesia in South Jakarta. A quantitative approach was employed, utilising the Slovin formula for sampling, which yielded a sample size of 86 individuals. The data analysis encompassed validity testing, reliability assessment, classical hypothesis testing, regression analysis, correlation coefficients, coefficients of determination, and hypothesis evaluation. The study's results indicated that motivation had a considerable impact on employee performance, evidenced by a coefficient of determination of 49.2%. The hypothesis testing demonstrated that the t-statistic surpassed the crucial t-value (9.019 > 1.989).

The Influence of Price and Service Quality on Consumer Satisfaction at Seblak Gaul Ciater Barat Resto

Suharni Rahayu — 2025-01-30

This research analyzes the impact of price and service quality on consumer satisfaction at Resto Seblak Gaul in West Ciater using a descriptive quantitative method with a sample of 100 respondents. Data analysis included validity, reliability, regression, and hypothesis testing. Results show that price (t-value: 7.474 > t-table: 1.984) and service quality (t-value: 18.225 > t-table) both have a positive and significant effect on consumer satisfaction. Together, price and service quality also significantly influence satisfaction (F-value: 170.602 > F-table: 3.090), as indicated by the regression equation Y = -306 + 0.100X1 + 0.531X2. The study's demographic consists of 82,656 consumers who have made purchases at Resto Seblak Gaul Ciater Barat. The sample size was calculated using the Slovin algorithm with a 10% margin of error, yielding 100 responses.

Marketing Strategy in Increasing the Number of Sales of Goods Using Soar Analysis in Grocery Stores in Pondok Cabe, South Tangerang

Fauziah Septiani — 2025-01-30

This study aims to analyze effective marketing strategies for increasing sales of goods in grocery stores located in Pondok Cabe, South Tangerang, using the SOAR (Strengths, Opportunities, Aspirations, Results) analysis method. Through a qualitative approaches, data were collected from surveys and interviews with store owners and customers. Strengths: The research identifies the strengths of grocery stores, such as strategic location, product variety, and good cust omer service.Opportunities: The analysis explores existing opportunities, including the trend of online shopping and increasing consumer awareness of local products. Aspirations: The study investigates the aspirations of store owners to enhance sales, such as brand development and improving the shopping experience. Results: Findings indicate that implementing marketing strategies based on SOAR analysis can significantly boost sales, with recommendations to leverage social media and local promotions. This research is expected to provide insights for grocery store owners in formulating more effective and sustainable marketing strategies.

The Influence of Financial Literacy, Financial Technology, Financial Attitude, Financial Skills, and Financial Behavior of Generation Z on Financial Inclusion of Islamic Banking in E-Commerce Transactions

Azka Saputra Azafii — 2025-01-30

This research aims to examine the influence of financial literacy, financial technology, financial attitudes, financial skills, and financial behavior of the Banyumas Generation Z community on financial inclusion among Sharia banking customers. The sample used was 120 respondents using an incidental sampling technique. This research applies quantitative methods to evaluate the relevance of each variable. The data collection instrument was carried out using a five-level Likert scale questionnaire. The analysis tool uses SEM PLS. According to the findings of this research, financial literacy, financial technology, financial attitudes, financial skills and financial behavior have a positive influence on financial inclusion.

Influence of Organizational Culture, Competence and Management Accounting Information System on Company Performance with Corporate Governance as Moderating Variables

Egi Gumala Sari — 2025-01-30

This study aims to determine the influence of organizational cultural relationships, competencies and management accounting information systems on the performance of companies with corporate governance as moderating variables. The sample of 204 respondents divided into 4 Sharia financial institutions, namely Sharia banking, sharia multifinance, sharia insurance and Baitul Maal Wa Tamwil. This study found that corporate governance variables and management accounting information system variables have a positive and significant influence, while the other two variables namely organizational culture and competence have a positive but insignificant influence. The corporate governance as a moderating variable strengthens the relationship of organizational cultural variables and competencies although not significant. Corporate governance does not strengthen the relationship between management accounting information systems to the company's performance.

Driving Public Service Innovation: Factors Influencing the Implementation of Mobile JKN Application in Indonesia

Aulia Ramdanis — 2025-01-30

The digital revolution has encouraged BPJS Health to launch the Mobile JKN application to improve access and quality of health services for the Indonesian people. This application offers easy access, efficiency, and transparency of health services. However, the adoption of Mobile JKN is still constrained by the level of user acceptance. The research uses the Model of Technology Acceptance (TAM) framework to examine elements that affect application use, such as perceived usefulness, simplicity of use, and trust in the application. The data collection technique uses convenience sampling for Mobile JKN users. Testing was carried out using the structural equation model (SEM) method with the SmartPLS test tool which was carried out by measuring the outer model and inner model. The results from 324 respondents showed that trust, security, and intuitive design of the application significantly increased user satisfaction and adoption intentions, reinforcing the importance of digital innovation in the health sector.

Analysis of Management Information System in Credit Decision Making: A Case Study of PT Bank Negara Indonesia Main Branch Office Manado

Angel Ziw Floresia Manurung — 2025-01-31

Management information system are very different from ordinary information system because these systems are used to analyze other information system that are applied to the active activities of the organization. The aim of this research is to find out the management information system in credit decision making at PT Bank Negara Indonesia Manado main branch office. This study uses a qualitative descriptive analysis. Based on the results of research conducted regarding the analysis of the management in granting credit at PT Bank Negara Indonesia, a conclusion can be drawn that the granting credit is carried out in full accordance with the framework but there are obstacles in collecting data due to the limited accounts provide by the OJK to parties bank. So the branch admin is obliged to correct the data provided. However, in general these two things are vulnerable to the problem of bad credit due to errors not only on the part of the debtor but sometimes arising from the wrong company in analyzing the eligibility of the prospective debtor. This problem can be prevented by having a control from the company. Control can be carried out through a management information system that can increase effectiveness in granting credit.