Journal of Finance and Business Digital (JFBD) Journal of Finance and Business Digital (JFBD) publishes original research articles and inquiries into issues of finance, Business digital, economics, and business management. JFBD is an international peer-reviewed journal, which is devoted to contemporary and empirical research related to finance, accounting, tourism business, Business digital, economics, and business management. All manuscripts submitted to the journal are recommended to be written in good English or Bahasa. Authors for whom English is not their native language are encouraged to have their papers checked before submission for grammar and clarity. The work should not have been published or submitted for publication elsewhere. The official language of the manuscript is to be published in the Journal of Finance and Business Digital (JFBD) in English and Bahasa. JFBD publishes articles quarterly in March, June, September, and December. Journal of Finance and Business Digital (JFBD) has been widely indexed and listed by: 1. EBSCO, 2. Google Scholar, 3.COPERNICUS INTERNATIONAL (ICV 2023:80,63), 4. Directory of Research Journals Indexing, 5.CrossRef (DOI), 6. Garuda, 7. WorldCat, 8. Research Bible, 8.IUPUI Library, 9. ROOT Indexing 10. Eurasian Scientific Journal 11. CiteFactor 12. Global Index for Continuing resources 13. Sherpa/Romeo, 14. Dimensions,
The Effect of Entrepreneurship Learning with Proactiveness Attitude as Mediation Variable on Entrepreneurial Intention
Entrepreneurship is a significant pillar in global economic development, including in Mojokerto, where entrepreneurship is increasingly prominent among vocational high school graduates. In the local context, entrepreneurship learning in vocational high schools is expected to equip students with solid skills and attitudes toward entrepreneurship, although its implementation still faces various challenges, such as limited resources and community support. This study aims to investigate the effect of entrepreneurship learning on the entrepreneurial intentions of vocational high school students in Mojokerto. With a quantitative descriptive, explanatory approach, this study used a questionnaire to collect data that was analyzed statistically. The results showed that entrepreneurship learning positively and significantly affects entrepreneurial intentions, both directly and through students' proactive attitudes. This study also considers local factors such as the economic, social, and cultural conditions of Mojokerto to provide recommendations for strategies to improve entrepreneurship learning that are more appropriate to the local context
Copyright (c) 2024 Arif Isnaini, F. Danardana Murwani, Agus Sumanto https://creativecommons.org/licenses/by/4.0
Analysis of the Impact of Foreign Direct Investment and Foreign Labor on the Economy of NTB
Economic progress is the main sign that shows the development and prosperity of a region. Every country certainly expects rapid economic growth to improve the welfare of its people. Economic growth is a consequence of various activities that support economic development This study aims to analyze the impact of Foreign Direct Investment Foreign Investment and Foreign Labor on the NTB economy. This research uses secondary data. Using descriptive and associative quantitative methods with multiple linear regression analysis tools (time series data regression) and data sourced from the Central Bureau of Statistics, Manpower and Transmigration Office using the eviews12 program. The results of this study indicate that the Foreign Investment variable partially has a significant positive effect on economic growth while the Foreign Labor variable has a positive but insignificant effect. And simultaneously the variables of Foreign Labor and Foreign Investment have a significant and simultaneous effect on economic growth.
Copyright (c) 2024 Dita Purnamasanti Lengkong, Wahyunadi Wahyunadi https://creativecommons.org/licenses/by/4.0
The Role of Job Placement, Promotion, and Intellectuality in Improving the Performance of Employees of the North Labuhanbatu Regency Education Office
In government agencies, such as the North Labuhanbatu Regency Education Office, improving employee performance is a central issue that continues to be studied to improve the quality of public services This study aims to analyze the influence of job placement, promotion, and intellectuality on employee performance at the North Labuhanbatu Regency Education Office. The research method uses a quantitative approach with a questionnaire survey of 100 employees. Data analysis was carried out by Pearson correlation test and multiple linear regression. The results of the study show that these three variables have a significant effect on employee performance, both partially and simultaneously. Intellectuality has the greatest influence, followed by job placement and promotion. Thus, intellectual development, appropriate placement, and a fair promotion system prove to be important in improving employee performance.
Copyright (c) 2024 Yesi Gusmiati, Mirfat Nadya, Sri Bayan, Dyanti SR utarbutar, Rahmat Akbar Syahputra, Safrida Safrida https://creativecommons.org/licenses/by/4.0
Analysis of Role Clarity on Employee Performance through Organizational Commitment and Jobsatisfaction and at the Artificial Insemination Center Singosari Malang Regency
This study aims to investigate the influence of role clarity on employee performance, considering organizational commitment and job satisfaction as moderating variables within the environment of the Balai Besar Inseminasi Buatan (BBIB) Singosari, Malang Regency. A quantitative approach with a causal associative design and a path analysis model was used to assess the relationships between variables. The primary objective is to identify the direct and indirect effects of independent (exogenous) variables on dependent (endogenous) variables. Data were analyzed using Partial Least Squares (PLS) with SMART PLS software, including tests for both the outer and inner models. Research findings indicate that role clarity not only directly enhances employee performance but also strengthens organizational commitment and job satisfaction, which in turn contribute to overall performance improvement.
Copyright (c) 2024 Anjar Dyah Nurhanani, Muhadjir Anwar https://creativecommons.org/licenses/by/4.0
The Effect of Entrepreneurship Learning and Mindset Elaboration with Mindset Implementation as a Mediating Variable on Entrepreneurial Confidence of Vocational High School Students in Mojokerto
Entrepreneurship has become an essential pillar of the global economy in the era of globalization and the Industrial Revolution 4.0 because it can reduce local unemployment. In Mojokerto Regency, vocational schools strive to equip students to be ready to work or become entrepreneurs. However, there are still obstacles to building entrepreneurial confidence, especially the need for more support for education, capital, technology, and mentors. This study uses a quantitative approach with Partial Least Squares structural equation modelling (PLS-SEM) to predict and confirm the given hypothesis. This study uses Google Forms to collect data from vocational school students in Mojokerto. The respondents in this study were 201 respondents. The results of this study indicate that entrepreneurial learning and the elaboration of mindsets have a positive and significant effect on entrepreneurial confidence. The higher the Entrepreneurship Learning, the higher the Entrepreneurial Confidence.
Copyright (c) 2024 Moh Faizin, F. Danardana Murwani, Nurika Restuningdiah https://creativecommons.org/licenses/by/4.0
Natuna in the Lens of Public Creativity: Integration of User-Generated content in an Integrated Marketing Communication Strategy
Natuna faces unilateral claims from foreign countries, limited digital infrastructure, and low public participation in building strategic narratives to strengthen public awareness and support sustainable territorial sovereignty. This study wants to find out how User-Generated Content (UGC) can be integrated into an integrated marketing communication strategy (IMC) to increase public awareness and build a strategic narrative that supports Natuna's sovereignty. The purpose of this study is to analyze the role of UGC in modern integrated marketing communication (IMC) strategies, and identify its success factors, UGC-based IMC models to promote Natuna's sovereignty. This research uses integrated marketing communication theory (IMC) to create consistent messaging across different platforms and UGC concepts to increase engagement and authentic narratives in strategic campaigns.
Copyright (c) 2024 Graha Wira Krida, Nafiah Ariani https://creativecommons.org/licenses/by/4.0
Analysis of the Effect of Government Expenditure, Government Revenue, Money Supply and Interest Rates on Indonesia's Economic Growth
The objective of this study is to analyze the impact of government expenditure, government revenue, money supply, and interest rates on Indonesia's economic growth during the period 1990-2023. This research utilizes secondary data obtained from the Central Statistics Agency (BPS) and Bank Indonesia (BI). The analytical technique employed in this study is the Error Correction Model (ECM). The dependent variable in this research is economic growth, while the independent variables include government expenditure, government revenue, money supply, and interest rates. The findings reveal that the variables significantly affecting Indonesia's economic growth in the long and short term are government revenue, government expenditure, and interest rates. Therefore, it is crucial to adjust policies regulating government expenditure, interest rates, and government revenue to promote economic development.
Copyright (c) 2024 Richwan Gunawan Simbolon, Bambang Agoes Hermanto https://creativecommons.org/licenses/by/4.0
Preliminary Study Review: Integration of Case-Based Learning and Interactive Flipbooks for Sharia Accounting Courses
The rapid development of digital technology is a new challenge in the world of education, including in the field of sharia accounting. Islamic accounting courses pose challenges for students in public universities due to the dense content and unique requirements of Islamic economics. This study analyzes the need for digital learning media to support effective and timely learning of Islamic accounting. Subjects involved include lecturers and students in Indonesia, with data collected through questionnaires and interviews. The results indicate a demand for digital textbooks that facilitate self-study, covering Islamic transactions and financial reporting in one semester. These textbooks should include case studies that reflect real-world conditions and links to instructional videos to enhance understanding of Islamic financial transactions and reporting.
Copyright (c) 2024 Hanjar Ikrima Nanda, Sheila Febriani Putri, Muhammad Ifan Ali Mustofa, Fina Aninda https://creativecommons.org/licenses/by/4.0
Public Infrastructure Towards Economic Growth in Bali Province
If there is adequate and equitable infrastructure, people can access and carry out economic activities. If economic activities run well, economic growth will increase. This study uses a descriptive quantitative and associative approach to determine how public infrastructure contributes to the economic growth of Bali Province. The study covers all regencies and cities in Bali Province and uses secondary data through panel data regression analysis using the Fixed Effects Model (FEM). Hypothesis testing results show that the infrastructure components of roads, electricity, and markets have a significant influence on economic growth. However, the clean water infrastructure component does not have a significant effect. It is expected that the government pays special attention to infrastructure development that can help economic growth in terms of quantity and quality.
Copyright (c) 2024 Desika Eka Fitri, Wahyunadi Wahyunadi https://creativecommons.org/licenses/by/4.0
The The Influence of Destination Image on Visit Intention in the Halal Tourism Destination of the Aceh Tsunami Museum with Destination Familiarity as a Moderating Variable
This study aims to analyze the impact of destination image on visit intentions to the halal tourism attraction of the Tsunami Museum Aceh. The sample consists of 100 respondents who have visited the Tsunami Museum Aceh at least once. The data analysis technique used is Moderate Regression Analysis (MRA). The results indicate that the destination image has a positive and significant effect on visit intentions to the halal tourism attraction of the Tsunami Museum Aceh. Furthermore, the destination familiarity variable moderates the effect of destination image on visit intentions. However, since the regression coefficient is negative, destination familiarity weakens the influence of destination image on visit intentions. Based on these findings, it can be concluded that a destination image built through promotion and communication aligned with visitor values affects tourist visit intentions.
Copyright (c) 2024 Annidha Fathin, Hendra Halim, Ledy Mahara Ginting, Eka Nurlina, Khoirul Amri https://creativecommons.org/licenses/by/4.0
Analysis of the Implementation Sipenda Application to Improving Transparency and Accountability of Local Tax Management in North Lombok Regency
This research was conducted to find out how the implementation of the SIPENDA application improved the transparency and accountability of local tax management in North Lombok Regency. This research uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews, and documentation. Data in this study is from interviews with people who are direct users of the Sipenda application. the result of implementation of a management information system through the SIPENDA application at the Regional Revenue Agency of North Lombok District has succeeded in increasing transparency and accountability in local tax management through the implementation of a digital-based management system, which is characterized by an increase in the realization of local own-source revenue.
Copyright (c) 2024 Azhilatul Annisa Parasti, Paradisa Sukma https://creativecommons.org/licenses/by/4.0
Evaluation of the Impact of Compensation, Training Programs, and Job Placement on the Performance of Employees of the North Labuhanbatu Education Office
Optimal employee performance is very important for the organization in achieving the goals that have been set. This study aims to evaluate the impact of compensation, job training, and job placement on employee performance at the North Labuhanbatu Regency Education Office. The research method used is a quantitative approach with a survey design, involving 100 respondents. The results of the analysis showed that all variables had a significant effect on employee performance, with job placement having the greatest influence (coefficient 0.410), followed by compensation (0.325) and job training (0.289). The significance test showed that all three variables simultaneously had a positive impact, with an R² value of 67.8%. These findings suggest the need for good management of all three factors to improve employee performance and the quality of education.
Copyright (c) 2024 Khairul Anwar, Yulni Andriani, Yundi Mauliza, Irawati Irawati, Iskandar Iskandar, T.Ahmad Helmi https://creativecommons.org/licenses/by/4.0
Impact of ChatGPT and LMS on Student Satisfaction, Engagement, and Self-Directed Learning : a Conceptual Paper
This study explores the integration of ChatGPT and Learning Management Systems (LMS) to enhance student satisfaction, engagement, and self-directed learning. ChatGPT provides personalized, interactive support, while LMS offers structured, collaborative tools, creating a comprehensive learning experience. Grounded in the Technology Acceptance Model (TAM) and Self-Determination Theory (SDT), the research proposes a framework linking ChatGPT and LMS usage to improved outcomes. This integration addresses gaps in traditional learning approaches, fostering dynamic and adaptive education. The findings highlight the transformative potential of combining AI-driven tools and digital platforms, offering actionable strategies for educators and policymakers. Future research should empirically validate this framework across varied educational contexts to optimize learning environments and improve teaching effectiveness.
Copyright (c) 2024 Yusril Saleh, Arry Widodo, R. Nurafn Rubiyanti, Anita Silvianita https://creativecommons.org/licenses/by/4.0
The Influence of Entrepreneurship Education on Entrepreneurial Readiness Mediated by Entrepreneurial Skills and Entrepreneurial Mindset
This study aims to analyze the influence of entrepreneurship education on the entrepreneurial readiness of vocational high school students in Pujon District, with entrepreneurial skills and mindset as mediating variables. The results of the study indicate that entrepreneurship education positively influences entrepreneurial readiness and improves students' entrepreneurial skills through the Creative Entrepreneurship Product (PKK) subject. In addition, entrepreneurship education also positively impacts changes in entrepreneurial mindset, although this mindset has yet to increase entrepreneurial readiness directly. Entrepreneurial skills have been shown to improve students' readiness to start a business. These findings indicate the importance of entrepreneurship education in preparing a workforce ready to become entrepreneurs
Copyright (c) 2024 Fransisca Ucik Pudjiastuti, Ludi Wishnu Wardana, Agus Sumanto https://creativecommons.org/licenses/by/4.0
A Study Literature Review: Sustainable Finance: Green Finance, Green Investment, And Green Insurance in Indonesia and Global Perspective
The issue of sustainability is increasingly pressing amidst worsening global economic conditions, including global warming and green land loss. This study aimed to compare the regulation and implementation of sustainable finance in Indonesia with global practices and to understand why the implementation in Indonesia is slower than in other countries and how ESG disclosures can influence this. This study used a literature study that examines various academic sources and reports related to sustainable finance. The finding shows the key challenges that hinder the progress of green finance in Indonesia, such as lack of market awareness, weak regulations, and limited private sector participation compared to significant progress in global practice with strong regulations and high awareness of environmental risks.
Copyright (c) 2024 Evie Rosydayanti, Fitria Indrawati Rahayu, Kharisma Rona Musfirah, Shandi Maulani Ahmad, Tito Pramudya Wahyu Perkasa, Lalu Hamdani Husnan https://creativecommons.org/licenses/by/4.0
The Relationship Between Supervision, Work Placement, and Organizational Culture with Employee Performance at the Kualuh Hulu Sub-district Office
One of the important factors that affect employee performance is supervision. This study aims to analyze the influence of supervision, work placement, and organizational culture on employee performance at the Kualuh Hulu Sub-district Office. The method used is a quantitative approach with data collection through questionnaires distributed to 30 employees. The results of multiple regression analysis show that these three variables have a significant influence on employee performance, with supervision making the greatest contribution. These findings demonstrate the importance of effective supervision, appropriate work placement, and a positive organizational culture in improving employee performance. This study provides recommendations for management to focus on strengthening these three aspects to achieve optimal performance in public services.
Copyright (c) 2024 Soemarjono Soemarjono, Ikhsan Ikhsan, Dedi Rianto, Jeplin Antoni H, Ferina Raisa Saskia, Zeni Riana https://creativecommons.org/licenses/by/4.0
Implementation of Zis (Zakat, Infaq, Sedekah) with Corporate Social Responsibility (Csr) in an Effort to Support the Sdgs Program (Case Study: Point 1 No Poverty)
This research analyzes the integration of Zakat, Infaq, and Sadaqah (ZIS) into Corporate Social Responsibility (CSR) programs to support the Sustainable Development Goals (SDGs), particularly poverty alleviation (No Poverty). Using a qualitative approach, case studies of companies implementing ZIS in CSR programs were conducted through interviews and document analysis. Findings reveal various ZIS applications, including scholarships, business capital assistance, and financial management counseling for the underprivileged. The implementation of ZIS in CSR programs benefits recipients, creates jobs, enhances education, and boosts local economies. Collaboration between companies, zakat institutions, and the government plays a crucial role in maximizing impact. The study underscores the strategic importance of integrating ZIS into CSR programs to achieve sustainable development goals, particularly in poverty reduction efforts in Indonesia.
Copyright (c) 2024 Ni Wayan Yuliarthi, Nia Supiani, Uswatun Hasanah , Muhamad Fajar Saputra https://creativecommons.org/licenses/by/4.0
The Effect of Entrepreneurial Education and Entrepreneurial Self-Efficacy with Entrepreneurial Mindset as An Intervening Variable on Entrepreneurial Intention
The lack of Vocational High School graduates who have entrepreneurial intentions and can create new businesses is where the role of entrepreneurship education is needed, which is expected to provide valuable experience to offer entrepreneurial activities; mindset and self-efficacy also significantly affect the formation of entrepreneurial behaviour. To forecast and validate the stated hypothesis, this study employs a quantitative methodology using partial least squares structural equation modeling (PLSSEM). Data about Mojokerto Regency vocational students was gathered for this study using Google Forms. 162 respondents from the three research-objective schools participated in this study. Self-efficacy, entrepreneurial attitude, and entrepreneurship education may all have an impact on entrepreneurial intention, according to the research.
Copyright (c) 2024 Ainun Fuad, F. Danardana Murwani, Agus Sumanto https://creativecommons.org/licenses/by/4.0
Marketing Strategy and Product Quality to Improve Purchase Intention at Lastry Bakery Tuban
This research aims to analyze marketing strategies and product quality as important factors to improve purchase intention at Bu Lastry Bakery Bakery, one of MSME’s located in Kerek District, Tuban, East Java, Indonesia. This research uses qualitative research methods with the sample used being interviews with the owner of the Bu Lastry Bakery. The results of this research show that effective marketing strategies such as creative advertising and consistent product quality can significantly improve purchase intention. The conclusion of this research is to provide insight to the management of Bu Lastry Bakery to optimize marketing strategies, improve product quality and strengthen its position amidst intense competition. It is hoped that the results of this research can contribute to the development of more effective marketing strategies in the bakery industry and other business sectors.
Copyright (c) 2024 Santi Widyaningrum, Sudarmiatin Sudarmiatin , Wening Patmi Rahayu https://creativecommons.org/licenses/by/4.0
Analysis of Local Economic Development (LED) in Gunung Sewu Geopark (Case Study on Geosite Gunungkidul, DIY Province)
Indonesia is rich in geological heritage, including the Gunung Sewu Geopark, a significant geotourism site. However, excessive tourism threatens its sustainability, highlighting the need for an effective geotourism development strategy. This study examines local economic development in Gunungkidul Regency, focusing on six dimensions: target groups, location factors, policy focus, sustainable development, governance, and management processes. Using a descriptive quantitative approach, the findings reveal that four dimensions are in excellent condition, while two are in good condition. Despite its commendable state, the geopark requires strategies prioritizing local economic development, as the local economy is key to sustainable geopark management. Addressing the leverage factors in each dimension can enhance the sustainability of Gunungkidul’s geotourism, ensuring long-term benefits for the community and the environment.
Copyright (c) 2024 Puspa Dewi Azizah, Nasikh Nasikh, Etty Soesilowati https://creativecommons.org/licenses/by/4.0
Analysis of the Relationship Between Technopreneurship Learning and Technopreneurship Intention through Entrepreneurship Self-Confidence
This study analyzes the relationship between technopreneurship learning and technopreneurship intention by encouraging entrepreneurial self-confidence in vocational high school students in the Pujon District. The method used is quantitative research with descriptive and explanatory design. The data collection technique was purposive sampling, with 190 active students registered in three vocational high schools. Data were collected using questionnaires distributed online. The data analysis technique used Smart PLS, which includes outer model testing, inner model testing, and hypothesis testing. The study results indicate that hypotheses 2 to 4 are accepted, which means a significant positive effect exists between technopreneurship learning and entrepreneurial self-confidence and technopreneurship intention. However, the first hypothesis needs to be accepted, indicating that technopreneurship learning does not significantly affect technopreneurship intention.
Copyright (c) 2024 Salsabila Safitri Choirunnisa, F. Danardana Murwani, Ludi Wishnu Wardana https://creativecommons.org/licenses/by/4.0
Analysis of Company Presence on Employee Performance in Remote Areas
This study aims to understand the influence of company presence on employee performance in remote areas, focusing on motivational factors, company support, and challenges faced. Using a qualitative method with a phenomenological approach, data were collected through in-depth interviews and observations of 20 employees at PT. Britmindo operating in Nunukan Regency. Thematic analysis shows that employee performance is influenced by various factors, including company support in the form of special allowances, additional facilities, and training programs tailored to remote area conditions. Employees who feel supported tend to show higher motivation and productivity, despite facing challenges such as limited access to public services and less than optimal work environments. These findings suggest that companies operating in remote areas need to adapt by providing appropriate welfare policies in order to improve employee motivation and performance.
Copyright (c) 2024 Maman Suriaman, Veta Lidya Delimah Pasaribu https://creativecommons.org/licenses/by/4.0
Analysis of Factors that Influence Brand Switching on Smartphone Products
This study examines the effects of product quality, variety seeking, and advertising on brand switching in smartphone devices among students at Syiah Kuala University's Faculty of Business Economics. Using purposive sampling, 100 questionnaires were distributed, and data were analyzed through multiple linear regression using IBM SPSS Statistics 25. The findings reveal that advertising, product quality, and variety seeking significantly influence brand switching both collectively and individually. These results highlight the critical role of these factors in shaping students' switching behavior. The study provides valuable insights for marketers and smartphone manufacturers to develop effective strategies to enhance customer retention and reduce brand switching among college students. By understanding these factors, businesses can better cater to the preferences and behaviors of their target audience in the competitive smartphone market.
Copyright (c) 2024 Sofia Mailany, Hendra Halim, Syahriyal Syahriyal https://creativecommons.org/licenses/by/4.0
Analysis of the Influence of Competence, Work Attitude, and Incentives on Employee Performance at the North Labuhanbatu Regency Education Office
This study aims to analyze the influence of competence, work attitude, and incentives on employee performance at the North Labuhanbatu Regency Education Office. The research method used a quantitative approach with a questionnaire distributed to 100 respondents. The results of regression analysis show that competence, work attitude, and incentives have a positive and significant influence on employee performance, both partially and simultaneously. Competence has the greatest influence, followed by incentives and work attitudes. The value of the determination coefficient (R²) of 67.8% indicates that these variables explain most of the variations in employee performance. This research suggests the importance of increasing competence, incentives, and positive work attitudes to support optimal employee performance.
Copyright (c) 2024 Maulyna Sari, Nasan Martua Siregar, Ainul Khotimah Nasution, Ismayani Lubis, Hendra Siahaan, Yusrita Yusrita https://creativecommons.org/licenses/by/4.0
The Role of Capital Markets in Indonesia's Domestic Investment Financing
The research conducted aims to determine the role of the capital market in supporting investment financing in Indonesia and its impact on national economic growth, and to determine the relationship between the capital market in providing investment financing and its impact on the dynamics of the Indonesian economy globally. The research method uses library research, where the process of searching, collecting, and analyzing data comes from various library sources, such as books, journals, and electronic databases. Topic identification, source finding, information assessment, data collection, analysis, and writing are part of the process. The expected outcome is that the capital market is the main source of financing for many large projects in Indonesia. Projects such as infrastructure, technology, energy, and manufacturing often require huge amounts of capital. The capital market serves as a platform that connects the funding needs of companies with investors from within and outside the country.
Copyright (c) 2024 Angeline Sutanto, Felice Cassidy, Fellin Fellin, Kelly Kwok, Melisa Chua, Yovin Pendapotan https://creativecommons.org/licenses/by/4.0
Analysis of the Relationship Between Digital Literacy and Entrepreneurship Education on Entrepreneurial Readiness: the Role of Self-Efficacy in Vocational High School Students in Lumajang Regency in the Digital Era
This study aims to analyze the influence of digital literacy and entrepreneurship education on the entrepreneurial readiness of SMKS students in Lumajang Regency, with self-efficacy as a mediating variable. The theories used in this study are the Theory of Planned Behavior and Social Cognitive Theory. The research method is quantitative descriptive with an explanatory approach, involving 208 respondents from five SMKS. Data were collected through online questionnaires and analyzed using Smart PLS. The results showed that digital literacy and entrepreneurship education positively affect self-efficacy, which in turn increases students' entrepreneurial readiness. These findings emphasize the importance of developing digital literacy and entrepreneurship education in building positive attitudes and entrepreneurial readiness among students and providing recommendations for further research with additional variables and broader subjects.
Copyright (c) 2024 Sumiati Sumiati, Heri Pratikto, Titis Shinta Dhewi https://creativecommons.org/licenses/by/4.0
Disclosure of Corporate Social Responsibility, Firm Size, and Capital Intensity: Effects on Tax Avoidance Practices
This study examines the effect of CSR, firm size, and capital intensity on tax avoidance practices using a quantitative approach. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling, 90 companies met the criteria. Panel data regression analysis was conducted using E-Views 12. The results show that CSR and firm size have no significant effect on tax avoidance, while capital intensity has a positive and significant relationship, indicating that a higher proportion of fixed assets is associated with increased tax avoidance. The limitations of this study include the scope of variables and methods, so future research needs to explore additional variables and use a more comprehensive approach.
Copyright (c) 2024 Baiq Gendis Nurianti, Lukman Effendy https://creativecommons.org/licenses/by/4.0
The Role of Work Environment, Discipline, and Competence in Improving the Performance of Employees of the North Labuhanbatu Regency Education Office
The purpose of this study is to examine the effects of competency, work environment, and work discipline on the output of North Labuhanbatu Regency Education Office staff members. A survey with 100 respondents was used to gather data, and multiple linear regression was used for analysis. The study's findings indicate that these three factors significantly impact worker performance, with work discipline having the biggest impact, followed by competence and work environment. These three factors can account for the variance in employee performance, according to the determination coefficient (R2) of 65.2%. The recommendations produced are the need to improve work discipline, improve the work environment, and develop competencies to improve employee performance.
Copyright (c) 2024 Ahmad Yasir Lubis, Ihwan Harahap, Abdul Rajis Hasibuan, Bahani Indah Hapsari, Rolina Sihotang, Sri Rahayu https://creativecommons.org/licenses/by/4.0
Evaluation of the LPG 3 Kg Subsidy Program: how far has it Reached the Poor?
Public service is a series of activities aimed at meeting the needs of the community in accordance with applicable laws and regulations. Every citizen and resident has the right to obtain goods, services, or administrative services provided by public service providers. The problem of poverty is an issue that must still be considered by a country, especially in developing countries such as Indonesia. This research aims to provide a deeper insight into the evaluation of the 3 kg LPG cylinder subsidy to ensure that the program is right on target and provides benefits for the poor, micro businesses, farmers and fishermen. This article uses a qualitative approach with a literature study analysis method. The result is that the 3 kg LPG subsidy program in Indonesia helps the poor, but there are still challenges in its implementation.
Copyright (c) 2024 Uswatun Hasanah, Haliah Haliah, Andi Kusumawati https://creativecommons.org/licenses/by/4.0