PERFORMANCE: Jurnal Bisnis & Akuntansi

PENGARUH SPAYLATER, HARGA DAN ONLINE CUSTOMER REVIEW TERHADAP LOYALITAS DENGAN KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL INTERVENING DI MARKETPLACE SHOPEE

2026-03-22T03:34:17+00:00

Fitur SPayLater atau dikenal dengan beli sekarang bayar nanti, fitur ini dikembangkan oleh perusahaan shopee untuk lebih menarik banyak konsumen dan para konsumen juga bisa membayar dengan cara cicilan perbulan atau boleh dibayar bulan depan. Penelitian ini bertujuan untuk menganalisis pengaruh metode pembayaran SPayLater, harga, dan online customer review terhadap loyalitas dengan keputusan pembelian sebagai variabel intervening di marketplace shopee di Kabupaten Sumenep. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan teknik pengambilan sampel mengunakan non-probability sampling jenis purposive sampling melalui penyebaran kuesioner, sampel yang digunakan pada penelitian ini sebanyak 115 responden. Hasil analisis SmartPLS 3 menunjukkan bahwa online customer review berpengaruh signifikan terhadap keputusan pembelian dan loyalitas, baik secara langsung maupun melalui keputusan pembelian sebagai variabel intervening. Sebaliknya, SPayLater dan harga tidak berpengaruh signifikan terhadap keputusan pembelian maupun loyalitas, serta tidak dimediasi oleh keputusan pembelian.

PENGARUH ULASAN DAN RATING TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN GENERASI Z PADA PRODUK KOSMETIK WARDAH DI SHOPEE (STUDI KASUS PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH KUDUS PROGAM STUDI BISNIS DIGITAL)

2026-03-22T03:35:08+00:00

This research was conducted based on current technological developments, particularly in e-commerce, which can influence Generation Z consumer behavior in making purchasing decisions. On the Shopee platform, reviews and ratings are also a source of information for Generation Z because they provide an overview of the experiences of previous consumers who have made purchases. Wardah cosmetic products were chosen as the object of this research because Wardah is a local halal brand that is in high demand and has high sales on Shopee. This study aims to determine the influence of reviews and ratings on Generation Z consumer purchasing decisions for Wardah cosmetic products on Shopee, with a case study of students from the Digital Business Study Program at the University of Muhammadiyah Kudus. This study uses a quantitative method with an associative approach. Data collection was carried out through distributing online questionnaires to 60 respondents selected using a purposive sampling technique. The data obtained were then analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. The results of the study indicate that reviews and ratings have a positive and significant effect on Generation Z consumer purchasing decisions because they can increase consumer trust and encourage purchases.

PENGEMBANGAN POTENSI WISATA RELIGI DI KABUPATEN BANJAR KALIMANTAN SELATAN: SEBUAH TINJAUAN LITERATUR

2026-03-22T05:21:42+00:00

Religious tourism is a form of special interest tourism that has significant potential to support regional development from economic, social, and cultural perspectives. Banjar Regency, South Kalimantan, is widely recognized as a center of religious activities, characterized by the presence of charismatic Islamic scholars, sacred pilgrimage sites, and well-preserved religious traditions. This study aims to analyze the potential, opportunities, and reinforcing factors for the development of religious tourism in Banjar Regency as a basis for sustainable destination development. This research employs a qualitative approach using a literature review method by examining relevant journal articles, books, and official documents published within the last five years. The findings indicate that religious tourism in Banjar Regency possesses strong potential supported by the symbolic and spiritual values of religious figures, strong social capital within the local community, and visitation patterns that are mass-based and recurring. Furthermore, religious tourism contributes to local economic growth, strengthens social identity, and supports the preservation of local culture. Therefore, the development of religious tourism should be directed toward integrated and sustainable management that upholds religious values, local wisdom, and the principles of sustainable tourism to ensure long-term benefits for both the community and the region..

MODERN LIFESTYLE AND DYNAMICS OF READY-TO-EAT FOOD CONSUMPTION

2026-03-22T05:31:51+00:00

This study aims to analyze the influence of modern lifestyles on changes in ready-to-eat food consumption patterns and to identify factors affecting consumer decisions to choose these products. The research employs a qualitative literature study with a content analysis approach, drawing upon various relevant scholarly sources. The findings indicate that urbanization, shifts in family structure, time constraints, and advancements in food technology have driven a transformation in consumption patterns toward more convenient ready-to-eat products. Convenience emerges as the primary value sought by consumers, particularly among urban workers and younger generations. However, consumer decision-making is multidimensional, influenced by factors including price, taste, health awareness, social influence, marketing, availability, packaging, brand trust, emotional attachment, product innovation, and seasonal considerations. Consumers continuously negotiate between frequently conflicting factors, such as the desire for convenience versus healthiness, or affordability versus palatability. The implications of this study encourage manufacturers to innovate toward healthier products, marketers to develop more nuanced consumer segmentation strategies, and policymakers to formulate regulations supporting healthy consumption choices. Enhancing consumer awareness and nutritional literacy is also essential to enable more balanced decision-making.

HUMAN RESOURCE PERFORMANCE IN MAINTAINING PREMIUM ELECTRONIC PRODUCT QUALITY: A REVIEW OF KAIZEN PHILOSOPHY AND COUNTRY OF ORIGIN EFFECT

2026-03-22T05:50:23+00:00

This literature review examines the internalization of Kaizen philosophy within human resources and its correlation with performance consistency in the premium electronics industry, while also analyzing how the country of origin effect shapes workers' professional identity. The study employs a qualitative literature review method, synthesizing theoretical perspectives from management, organizational behavior, and cross-cultural psychology. The analysis reveals that Kaizen internalization transforms individual consciousness through personal discipline, employee empowerment, systematic thinking habits, and intrinsic motivation reinforcement, enabling workers to maintain quality standards autonomously. Simultaneously, the Made in Japan label creates a complex psychological landscape where workers navigate between imported standards and local values through continuous identity negotiation. Successful internalization occurs when workers achieve authentic appropriation of these values, making quality preservation an expression of professional self-identity rather than mere procedural compliance. The theoretical contribution lies in bridging the gap between quality philosophy and individual performance through psychological mechanisms, while extending country of origin discourse to internal organizational dynamics. Practically, this review suggests that companies should design cultural development programs addressing affective dimensions and create cross-cultural dialogues enabling workers to integrate global standards with local wisdom harmoniously, ensuring sustainable quality consistency in premium electronic products.

PENERAPAN THEORY OF TECHNOLOGY ACCEPTANCE MODEL (TAM) DALAM MEMPENGARUHI NIAT PENGGUNAAN KONTINU PADA MOBILE PAYMENT: PERAN KEPUASAN SEBAGAI VARIABEL MEDIASI

2026-03-22T06:03:15+00:00

Dalam era digital, perkembangan teknologi informasi mendorong perubahan signifikan dalam sistem pembayaran, salah satunya melalui mobile payment. Mobile payment memungkinkan transaksi keuangan dilakukan secara cepat dan efisien melalui perangkat seluler, sehingga semakin banyak digunakan oleh masyarakat, termasuk di Kabupaten Sumenep. Namun, niat pengguna untuk terus menggunakan layanan mobile payment dapat dipengaruhi oleh berbagai faktor psikologis dan pengalaman pengguna. Penelitian ini bertujuan untuk mengetahui pengaruh perceived usefulness dan perceived ease of use terhadap niat penggunaan kontinu pada mobile payment, dengan kepuasan sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 160 responden yang merupakan pengguna mobile payment di Kabupaten Sumenep. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data dilakukan dengan menggunakan Structural Equation Modeling berbasis Partial Least Square (PLS-SEM) melalui software SmartPLS 3.Hasil penelitian menunjukkan bahwa secara parsial perceived usefulness dan perceived ease of use berpengaruh signifikan terhadap kepuasan dan niat penggunaan kontinu. Kepuasan juga terbukti berpengaruh signifikan terhadap niat penggunaan kontinu. Namun, kepuasan tidak memediasi pengaruh perceived usefulness terhadap niat penggunaan kontinu secara signifikan. Sebaliknya, kepuasan berperan sebagai mediasi signifikan dalam pengaruh perceived ease of use terhadap niat penggunaan kontinu pengguna mobile payment di Kabupaten Sumenep.

PENGARUH PENGGUNAAN E-COMMERCE DALAM MENINGKATKAN PENJUALAN USAHA MIKRO KECIL DI KOTA KISARAN

2026-03-22T06:12:19+00:00

This study examines the effect of e-commerce usage on increasing sales of Micro and Small Enterprises (MSEs) in Kisaran City. The research is motivated by the shift in consumer behavior toward digital platforms, which challenges conventional sales methods and limits market reach. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 40 MSE actors selected through purposive sampling. The data were analyzed using simple linear regression to evaluate the relationship between e-commerce utilization and sales performance.The findings reveal that e-commerce usage has a positive and significant effect on sales improvement. This is supported by statistical results showing a t-value of 4.591 with a significance level of 0.000, indicating strong evidence to accept the hypothesis . The adoption of e-commerce enables businesses to expand market reach, increase transaction efficiency, and improve customer access, leading to higher sales volume and revenue. However, the study also identifies challenges related to limited digital literacy among business actors.In conclusion, e-commerce serves as an effective strategic tool for enhancing MSE sales performance in Kisaran City, although continuous support and digital capability development are required for optimal utilization.

THE DYNAMICS OF PRODUCT VARIANTS IN SUSTAINING BRAND IDENTITY AND EMOTIONAL RELATIONSHIPS

2026-03-22T06:19:44+00:00

This study conducts a literature review on the role of product variant exploration in maintaining brand relevance. It addresses two main issues: the tension between innovation and brand identity purity, and the challenge of building emotional bonds amidst changing consumer behavior. The analysis is structured into two parts. First, it examines how product variants influence consumer perception of brand identity clarity, finding that alignment with core values reinforces identity while excessive divergence risks dilution. Second, it explores how variants foster relevant emotional connections by enabling personal expression, becoming part of consumer rituals, and accumulating shared memories. The study concludes that effective variant management requires a strategic balance between exploration and identity preservation. Product variants are not merely tools for market expansion but critical instruments for sustaining a dynamic and meaningful dialogue between the brand and its consumers. Theoretical implications suggest expanding brand equity frameworks to include dynamic meaning-making, while practical implications emphasize disciplined portfolio evaluation and the importance of involving loyal consumers in the innovation process.

FENOMENA CASHLESS SOCIETY DI INDONESIA: ANALISIS DESKRIPTIF PERKEMBANGAN DAN DAMPAKNYA TERHADAP PERILAKU KONSUMEN

2026-03-22T06:25:14+00:00

The rapid development of digital technology has encouraged significant changes in the payment system in Indonesia, leading to the emergence of a cashless society. Non-cash payment systems allow people to conduct transactions more quickly, practically, and efficiently through various instruments such as electronic cards, digital wallets, mobile banking, and QRIS. This study aims to analyze the development of the cashless society phenomenon in Indonesia and describe its impact on consumer behavior. This research uses a descriptive method with a literature study approach. The data used are secondary data obtained from various scientific journals, official reports, and relevant literature related to digital payment systems and consumer consumption behavior. The results show that the development of a cashless society is influenced by several factors, including convenience, economic efficiency, digital promotions, the characteristics of the millennial generation, and the integration of the digital ecosystem. On the other hand, digital payment systems also provide positive impacts such as increasing monetary system efficiency, transaction transparency, and financial inclusion. However, the convenience of transactions and promotional incentives may also increase impulsive buying behavior and consumerism. Therefore, the development of digital payment systems needs to be balanced with financial literacy to ensure responsible and rational financial behavior.

TINJAUAN PELAKSANAAN PELAYANAN PRIMA PADA BANK BTN KCP CIAMIS

2026-03-22T06:32:12+00:00

This study is motivated by the importance of implementing excellent service in improving service quality in banking institutions. Good service is one of the important factors in creating a positive corporate image and providing convenience for customers in conducting various banking transactions. The purpose of this study is to determine the implementation of excellent service, the obstacles encountered in its implementation, and the efforts made to overcome these obstacles at Bank BTN KCP Ciamis. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation involving employees engaged in the customer service process. The research was conducted by directly observing service activities provided by employees to customers in the workplace. The results show that the implementation of excellent service at Bank BTN KCP Ciamis has been carried out fairly well, as indicated by the friendly, polite, and responsive attitudes of employees in providing services, as well as their ability to deliver clear information regarding banking products and services. However, in practice there are still several obstacles. Based on preliminary observations at Bank BTN KCP Ciamis, customer service has not yet been fully optimal. At certain times, customers or developers who arrive at the beginning of operational hours still have to wait because services at the Consumer Loan Sales (CLS) section cannot be provided immediately. In addition, services at the Teller Service and Customer Service sections often continue during employees’ break time, causing the break schedule not to always be followed. This condition indicates that the responsiveness aspect of service still needs to be improved so that services can run more effectively and efficiently.

URBAN LIFESTYLE AND ENVIRONMENTAL AWARENESS AS PREDICTORS OF OUTDOOR APPAREL CONSUMPTION AMONG NATURE LOVER STUDENTS

2026-06-22T11:53:39+00:00

This study examines the influence of urban lifestyle and environmental awareness on outdoor apparel consumption among students who are members of the Nature Lovers Student Activity Unit in Surabaya, Malang, and Sidoarjo. A quantitative explanatory approach was used. Data were collected from 100 respondents using a Likert-scale questionnaire and analyzed using multiple linear regression after classical assumption tests. Urban lifestyle has a positive and significant effect on outdoor apparel consumption. Environmental awareness also has a positive and significant effect. Simultaneously, both variables significantly influence consumption, explaining 44.2% of its variance. Findings support the Theory of Planned Behavior, Value-Belief-Norm Theory, and Consumer Culture Theory, offering insights for marketers and student activity unit managers.

PENGARUH KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN HP VIVO YANG DIMEDIASI OLEH CITRA MEREK

2026-05-04T11:35:10+00:00

The cellphone industry in Indonesia is experiencing very tight competition dynamics, marked by the emergence of the Transsion group which has begun to shift the market share of established brands such as Vivo. Despite having a spec advantage, Vivo faces significant market pressure. This study aims to evaluate the contribution of product quality to the purchase decision of HP Vivo by placing brand image as a mediating variable. Through a quantitative approach, this study involved 120 workers at PT Bridgestone Tire Indonesia as respondents. The number of respondents was determined by hair theory through the purposive sampling method. The sample criteria are workers who have bought Vivo brand cellphones. Data analysis techniques with R-square, F-square, path coefficients and hypothesis testers on direct and indirect influences through SmartPLS 3 software. The findings of the study revealed that there is a significant correlation between product quality and brand image, as well as the real contribution of brand image to purchasing decisions. Furthermore, product quality has been proven to have a significant impact on purchase decisions, both directly and through the mediation of brand image. This indicates that even though quality is able to stimulate transactions independently, the influence will be much more optimal if it is supported by a positive brand image.

TINJAUAN PROSEDUR PENGAJUAN KPR PADA BANK BTN KCP CIAMIS

2026-05-04T11:49:43+00:00

This study aims to review and describe the procedure for applying for Home Ownership Credit (KPR) at Bank BTN Sub-Branch Office (KCP) Ciamis. KPR is one of the banking financing products designed to help people own a house through a credit system with a certain period. In its implementation, the KPR application process requires systematic procedural stages and the application of prudential principles to minimize the risk of non-performing loans. The research method used in this study is a descriptive qualitative approach. Data collection techniques were carried out through observation, interviews, and documentation with related parties at Bank BTN KCP Ciamis, particularly in the Consumer Loan Sales section. This study focuses on the stages of the KPR application procedure, which include interviews, credit analysis, data entry, issuance of the Credit Approval Letter (SP3K), credit binding (contract/akad), and fund disbursement. The results of the study indicate that the KPR application procedure at Bank BTN KCP Ciamis has been implemented quite well. The stages of interviews, credit analysis, issuance of SP3K, credit binding, and fund disbursement have been carried out properly, while at the data entry stage there are still minor administrative constraints such as data revisions due to discrepancies in customer information. In addition, other obstacles faced in the KPR application process include incomplete customer documents and delays in document submission from developers or notaries. Overall, the implementation of the KPR application procedure at Bank BTN KCP Ciamis has been running fairly well and in accordance with the prudential banking principle. However, improvements in administrative accuracy and coordination with external parties are still needed to ensure that the credit application process becomes more effective and efficient.

PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN KONSUMEN BENGKEL DINAN MOTOR

2026-06-22T11:55:19+00:00

This study aims to analyze the extent to which facilities and service quality affect customer satisfaction at Bengkel Dinan Motor in Karawang. In this study, a quantitative approach was used through a survey method. Purposive sampling was used as the sampling method, and 97 consumers were respondents. Data were collected by distributing questionnaires and analyzing multiple linear regression using the SPSS program. To determine how customer satisfaction, both partially and simultaneously, is influenced by facilities and service quality at Bengkel Dinan Motor in Karawang. The results of the study show that service quality and facilities have a significant positive influence on customer satisfaction simultaneously and partially. An Adjusted R Square value of 0.819 indicates that 81.9% of the variation in customer satisfaction can be explained by service quality and facilities, while the rest is influenced by variability outside the research model. This study provides a theoretical contribution to the development of customer satisfaction studies and a practical contribution as evaluation material and recommendations for Bengkel Dinan Motor to continuously improve service quality and facilities. In addition, service quality and facilities are important factors in improving customer satisfaction.

ANALISIS INVESTASI EKONOMI DI INDONESIA PASCA PENERAPAN OMNIBUS LAW PADA ERA KEPEMIMPINAN JOKOWI PADA TAHUN 2020-2023

2026-05-21T10:49:57+00:00

This research examines the impact of the Omnibus Law on job creation in Indonesia during President Joko Widodo's administration. Enacted in 2020, the Omnibus Law was intended to simplify regulations, improve the investment climate, and encourage economic growth. The findings show that although the policy has contributed to increased investment and business opportunities, its effect on reducing unemployment and creating jobs has not been fully optimal. This is because a significant portion of incoming investment remains concentrated in capital-intensive sectors with limited labor absorption. In addition, the policy has raised concerns regarding the weakening of worker protections, particularly in relation to job security and labor welfare. Therefore, the effectiveness of the Omnibus Law should not only be measured by higher investment and economic growth, but also by the quality of jobs created and the protection of workers' rights. Continuous evaluation is necessary to ensure that the policy supports inclusive, fair, and sustainable economic development in Indonesia.

MARKETING PERFORMANCE ANALYSIS OF BATIK MSMES IN SUMENEP REGENCY

2026-06-22T11:53:58+00:00

This study aims to analyze the influence of entrepreneurial orientation, product innovation, and competitive advantage on the marketing performance of batik MSMEs in Sumenep Regency. This study uses a quantitative approach with an associative research type. The population in this study is all batik MSMEs in Sumenep Regency, totaling 35 business units, with the sampling technique using saturated sampling, so that the entire population is used as a research sample. Data analysis methods used include validity tests, reliability tests, and multiple linear regression analysis with t-tests and F-tests. The results of the study indicate that partially entrepreneurial orientation does not significantly influence marketing performance, with a calculated t value of 1.539 and a significance level of 0.134 (>0.05). Product innovation is proven to have a positive and significant effect on marketing performance with a calculated t value of 2.046 and a significance level of 0.049 (<0.05). Meanwhile, competitive advantage does not significantly influence marketing performance with a calculated t value of 0.790 and a significance level of 0.436 (>0.05). Simultaneously, the three independent variables influence marketing performance with a calculated F value of 4.054 and a significance level of 0.015 (<0.05). The conclusion of this study is that product innovation is more influential in improving the marketing performance of batik MSMEs in Sumenep Regency, while entrepreneurial orientation and competitive advantage have not had a significant impact. Therefore, MSMEs are advised to focus more on developing product innovation and optimizing business strategies to sustainably improve marketing performance.

ANALISIS PRAKTIK PENCATATAN KEUANGAN UMKM DI ERA MODERN: STUDI KASUS DI KABUPATEN SUMENEP

2026-06-22T12:14:05+00:00

UMKM memiliki peran penting dalam perekonomian Indonesia, namun masih lemah dalam praktik pencatatan keuangan. Penelitian ini bertujuan untuk melihat bagaimana praktik pencatatan keuangan UMKM di Kabupaten Sumenep pada era modern. Metode yang digunakan adalah kualitatif deskriptif dengan studi kepustakaan, menggunakan data dari jurnal, laporan pemerintah, BPS, dan sumber lain yang relevan. Hasil analisis menunjukkan bahwa sebagian besar UMKM di Sumenep belum memiliki pencatatan keuangan yang rapi dan masih mencampur keuangan pribadi dengan usaha. Hambatan yang dihadapi antara lain rendahnya pemahaman akuntansi, keterbatasan teknologi, dan budaya usaha tradisional. Namun, adanya dorongan digitalisasi, pelatihan, serta pertumbuhan ekonomi daerah menjadi faktor pendukung perbaikan. Pencatatan keuangan yang baik dapat membantu UMKM lebih mudah mengakses modal, menjaga keberlanjutan, dan meningkatkan daya saing.

PENGARUH PROGRAM MAKAN BERGIZI GRATIS (MBG) BAGI KINERJA EMITEN PAKAN TERNAK (FEEDMILL) DI PASAR MODAL INDONESIA

2026-06-22T11:53:16+00:00

Research on the Free Nutritious Meal Program (MBG) is particularly interesting because it is a strategic national public policy during President Prabowo Subianto's administration. It is a long-term fiscal and social investment policy. It aims to improve public nutrition, particularly for children, students, and pregnant and lactating mothers. However, this cannot be seen solely from its output; food supplies must also be adequate, particularly for chicken and egg food, which are the mainstays of the MBG. The animal feed sector, as an unavoidable supporter of the supply chain, requires the integrated capabilities of animal feed companies to determine the availability of raw materials for food in the MBG, especially chicken and eggs. Therefore, it is necessary to assess the performance of animal feed companies listed on the IDX, such as JPFA, CPIN, MAIN, and SIPD, through an evaluation of their financial reports, revenue and profit, and quarterly stock price movements. The research method used is quantitative, referring to statistical techniques such as the Mann-Whitney Test and Path Analysis, to determine whether there are significant differences in medians between groups and to test causal relationships. The results of this study indicate that the MBG program had no significant impact on revenue and profits for animal feed companies. However, MBG did increase share prices. This positive signal stems from the positive sentiment surrounding information and prospects for animal feed companies.

ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA PT GUDANG GARAM TBK

2026-06-22T11:52:34+00:00

This research evaluates the financial performance of PT Gudang Garam Tbk from 2021 to 2025 using liquidity, solvency, and profitability indicators. A quantitative research design with a descriptive approach was adopted, utilizing the company's official financial statements to compute the Current Ratio (CR), Debt to Asset Ratio (DAR), and Return on Assets (ROA). The results demonstrate that liquidity is generally healthy, highlighted by a recovering Current Ratio in 2024–2025. Solvency levels are also well-managed, with the DAR remaining under the 50% threshold and tapering off by the end of the study period. However, profitability performance is less than optimal; the ROA fluctuated downwards due to cost pressures from internal operations, increased government cigarette excise rates, and fierce industry dynamics. Ultimately, the study concludes that although the firm exhibits strong financial resilience in fulfilling its obligations, optimization of operating costs is highly recommended to stimulate profit growth.

PENGARUH PENERAPAN GREEN ACCOUNTING DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI PERIODE 2020-2024

2026-06-02T12:45:21+00:00

This study aims to analyze the implementation of green accounting in environmental management and its impact on the financial performance of mining companies listed on the IDX during the 2020-2024 period and that allocate funds for community development programs (CSR) in the 2020-2024 period. This research is quantitative, using secondary data in the form of annual reports from 12 companies that published annual reports consecutively during 2020-2024. The research sample was selected using a purposive sampling method. Data analysis was conducted using SPSS version 22 and multiple linear regression techniques. The results of the study indicate that the implementation of green accounting affects financial performance, environmental costs do not affect financial performance, and both green accounting and environmental costs affect financial performance. The implication of this research is that it can encourage companies to integrate the implementation of green accounting and environmental costs into their business strategies. Companies should no longer view environmental cost reporting merely as a reporting obligation, but should make it a strategic tool for decision-making. At the same time, green accounting should serve as evidence of commitment in practice. This synergistic combination can help companies achieve financial performance profitability.

PENGARUH DIGITAL BANKING DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PT BANK CENTRAL ASIA TBK PERIODE 2015–2024

2026-06-22T11:52:02+00:00

This study aims to analyze the effect of Digital Banking and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Bank Central Asia Tbk during the period 2015–2024. Digital Banking is measured using a dummy variable, while DER represents the company's capital structure and ROA serves as an indicator of profitability. This study employed a quantitative approach using secondary data obtained from the quarterly financial statements of PT Bank Central Asia Tbk from 2015 to 2024, resulting in 40 observations. Data were analyzed using multiple linear regression with the Cochrane–Orcutt method and processed using IBM SPSS Statistics 25. The results indicate that Digital Banking does not have a significant effect on ROA (t = -0.412; p = 0.683), and DER also does not have a significant effect on ROA (t = -1.539; p = 0.133). Furthermore, Digital Banking and DER simultaneously do not have a significant effect on ROA. These findings suggest that the profitability of PT Bank Central Asia Tbk is influenced more by other factors beyond Digital Banking and capital structure, such as operational efficiency, asset quality, economic conditions, and managerial policies. Therefore, Digital Banking and DER cannot be considered dominant determinants of the company's profitability during the study period.

ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, DAN AKTIVITAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PT AIRASIA INDONESIA TBK PERIODE 2020-2024

2026-06-05T13:48:44+00:00

Industri penerbangan merupakan sektor padat modal dan teknologi yang sangat rentan terhadap gejolak ekonomi, sebagaimana terlihat pada masa pandemi COVID-19 yang membatasi mobilitas global. PT AirAsia Indonesia Tbk (CMPP) sebagai salah satu maskapai Low-Cost Carrier (LCC) mengalami tekanan keuangan yang signifikan dan harus melalui fase transisi menuju pemulihan operasional. Penelitian ini bertujuan menganalisis kinerja keuangan perusahaan periode 2020–2024 melalui rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang telah diaudit dan diperoleh dari Bursa Efek Indonesia (BEI) serta Investor Relations perusahaan. Analisis dilakukan dengan menghitung rasio keuangan dan mengevaluasi tren perkembangannya dari tahun ke tahun.

Hasil penelitian menunjukkan bahwa PT AirAsia Indonesia Tbk masih mengalami defisit likuiditas yang sangat tinggi. Pada tahun 2024, Current Ratio hanya mencapai 0,047 kali dan Cash Ratio sebesar 0,005 kali, sehingga keberlangsungan operasional jangka pendek bergantung pada arus kas dari penjualan tiket di muka melalui liabilitas kontrak. Dari sisi solvabilitas, perusahaan berada dalam kondisi insolvensi secara akuntansi dengan Debt to Asset Ratio (DAR) sebesar 2,65 kali. Akumulasi kerugian pascapandemi juga menyebabkan ekuitas negatif sebesar Rp11,94 triliun sehingga Debt to Equity Ratio (DER) tercatat minus 1,61 kali. Meskipun demikian, profitabilitas operasional menunjukkan perbaikan yang signifikan, ditandai dengan peningkatan Operating Profit Margin (OPM) dari minus 174% pada tahun 2020 menjadi minus 9,95% pada tahun 2024. Namun, laba bersih masih tertekan akibat kerugian selisih kurs sehingga Net Profit Margin (NPM) tetap berada pada level minus 19,22%. Sementara itu, rasio aktivitas menunjukkan kinerja yang sangat baik dengan Total Asset Turnover (TATO) sebesar 1,39 kali dan Fixed Asset Turnover (FATO) sebesar 10,72 kali pada tahun 2024, yang mencerminkan efisiensi pemanfaatan aset dan efektivitas model bisnis LCC.

ANALISIS PENGENDALIAN STRATEGIS DALAM MENDUKUNG PENCAPAIAN TUJUAN ORGANISASI DI PT INDONESIA AIRASIA

2026-06-12T01:05:51+00:00

The airline industry is one of the most dynamic business sectors due to intense competition, fluctuating fuel prices, regulatory changes, and rapid technological developments. Therefore, companies need effective strategic control systems to ensure that organizational objectives can be achieved efficiently. This study aims to analyze the role of strategic control in supporting the achievement of organizational goals at PT Indonesia AirAsia. The research employed a descriptive qualitative approach using secondary data obtained through literature studies, company reports, journals, and relevant academic references. The analysis focuses on the relationship between corporate strategy, business unit strategy, management style, and strategic control mechanisms implemented by the company. The findings indicate that PT Indonesia AirAsia successfully implements a Cost Leadership strategy supported by efficient operational management, digital transformation, and adaptive management practices. Strategic control is conducted through the monitoring of key performance indicators such as Cost per Available Seat Kilometer (CASK), Load Factor, and On-Time Performance (OTP). The study concludes that strategic control plays a crucial role in maintaining alignment between corporate strategy, business unit strategy, and management style, enabling the company to achieve organizational objectives effectively and sustain its competitive advantage in the low-cost carrier industry.

PENGARUH TEKANAN AKADEMIK DAN DUKUNGAN SOSIAL TERHADAP KESEHATAN MENTAL SISWA (Survey Terhadap Siswa kelas VIII di SMP Yapi Al-Husaeni Kabupaten Bandung)

2026-06-15T02:56:11+00:00

Mental health in early adolescence is a crucial aspect influenced by various dynamics of the academic and social environment. This study aims to determine and analyze the effect of Academic Pressure (X1) and Social Support (X2) on Mental Health (Y) in eighth grade students at SMP YAPI Al-Husaeni, Bandung Regency. The research method used is quantitative with a correlational design. The population in this study amounted to 187 students, with a sample determined using the Slovin formula obtained as many as 127 respondents selected through a purposive sampling technique. Data collection was carried out using a questionnaire that had been tested for validity and reliability, while data analysis used multiple linear regression analysis with the help of IBM SPSS software. The results of the study showed that partially (t-test), Academic Pressure had a negative and significant effect on students' Mental Health, while Social Support had a positive and significant effect on students' Mental Health. Simultaneously (F-test), Academic Pressure and Social Support together had a significant effect on students' Mental Health with a contribution value (R Square) of 69.0%, while the remaining 31.0% was influenced by other variables outside this research model. Based on these results, schools are advised to balance academic demands with the provision of adaptive social support systems for students.

DETERMINAN NILAI PERUSAHAAN: PERAN TAX AVOIDANCE, KINERJA KEUANGAN, DAN GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN CONSUMER NON-CYCLICALS

2026-06-22T11:51:22+00:00

Firm value reflects investors’ perceptions of a company’s performance and future prospects. Companies therefore need to pay attention to factors that may influence firm value, including tax avoidance, financial performance, and Good Corporate Governance (GCG). This study aims to examine the effects of tax avoidance, financial performance, and GCG on firm value in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2022–2024. Tax avoidance was measured using the Effective Tax Rate (ETR), financial performance was proxied by Return on Assets (ROA), GCG was represented by institutional ownership, and firm value was measured using Price to Book Value (PBV). This study employed a quantitative approach using secondary data obtained from annual reports and financial statements. The sample was selected through purposive sampling, resulting in 36 companies with 91 observations after outlier elimination. Data were analyzed using panel data regression with the Random Effect Model (REM) in E-Views 12. The results show that tax avoidance and GCG have no significant effect on firm value, while financial performance has a positive and significant effect on firm value. Simultaneously, tax avoidance, financial performance, and GCG significantly affect firm value. These findings indicate that investors in the consumer non-cyclicals sector place greater emphasis on profitability than on tax policies and institutional ownership when assessing firm value.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE

2026-06-22T11:51:02+00:00

Tax avoidance remains a significant issue that may reduce government tax revenues, particularly in the property and real estate sector. This study aims to examine the effects of firm size, leverage, capital intensity, and sales growth on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach with a causal research design. Secondary data were obtained from annual reports and audited financial statements of companies selected through purposive sampling. The final sample consisted of 18 companies with 60 observations after the outlier elimination process. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that firm size has a significant negative effect on tax avoidance, while leverage has a significant positive effect on tax avoidance. In contrast, capital intensity does not significantly affect tax avoidance. Sales growth is found to have a significant negative effect on tax avoidance. These findings suggest that company characteristics and financial structure play important roles in determining tax avoidance practices, while investment in fixed assets does not significantly influence corporate tax avoidance behavior in the property and real estate sector.

ANALISIS LAPORAN KEUANGAN DENGAN PENDEKATAN RASIO KEUANGAN : STUDI KOMPARATIF PADA 5 PERUSAHAAN INDUSTRI FMCG (FAST-MOVING CONSUMER GOODS)

2026-06-24T15:52:14+00:00

Penelitian ini bertujuan untuk menganalisis dan membandingkan kinerja keuangan lima perusahaan terkemuka di industri Fast-Moving Consumer Goods (FMCG) di Indonesia pada tahun 2025, yaitu PT Kino Indonesia Tbk, PT Mustika Ratu Tbk, PT Paragon Karya Perkasa Tbk, PT Mandom Indonesia Tbk, dan PT Martina Berto Tbk. Evaluasi mendalam dilakukan dengan menggunakan pendekatan analisis rasio keuangan utama, yang meliputi rasio likuiditas (Current Ratio, Quick Ratio, Cash Ratio), rasio solvabilitas (Debt to Asset Ratio, Debt to Equity Ratio), serta rasio profitabilitas (Gross Profit Margin, Net Profit Margin, Return on Assets, Return on Equity). Metode yang digunakan dalam penelitian ini adalah analisis kuantitatif deskriptif dengan pendekatan studi komparatif berbasis data laporan keuangan konsolidasian tahun 2025. Hasil analisis menunjukkan adanya variasi strategi finansial yang signifikan di antara kelima emiten tersebut. Dari sektor likuiditas dan solvabilitas, PT Mandom Indonesia Tbk dan PT Mustika Ratu Tbk menerapkan strategi keuangan yang sangat konservatif dan aman, ditandai dengan tingkat likuiditas yang tinggi (Current Ratio masing-masing 5,31 dan 2,787) serta struktur modal yang didominasi oleh ekuitas sendiri (DER masing-masing 29,65% dan 39,1%). Sebaliknya, PT Paragon Karya Perkasa Tbk, PT Kino Indonesia Tbk, dan PT Martina Berto Tbk beroperasi dengan modal kerja yang lebih agresif dengan tingkat likuiditas di bawah angka aman (< 1). Pada sektor profitabilitas, PT Kino Indonesia Tbk mencatat margin laba kotor tertinggi (GPM 41%), namun PT Paragon Karya Perkasa Tbk menjadi perusahaan dengan kinerja keuangan terbaik secara keseluruhan. Meskipun memiliki likuiditas rendah (CR 0,37) dan leverage tinggi (DER 101,43%), PT Paragon Karya Perkasa Tbk mampu mengelola biaya operasionalnya secara efisien, sehingga menghasilkan tingkat pengembalian tertinggi bagi investor dengan NPM 7,44%, ROA 8,88%, dan ROE mencapai 17,88%. Sementara itu, PT Martina Berto Tbk mencatat kinerja kurang memuaskan dengan profitabilitas negatif akibat tingginya beban usaha yang memicu kerugian bersih pada tahun berjalan. Penelitian ini menyimpulkan bahwa efisiensi operasional dan optimalisasi perputaran aset memegang peranan yang lebih krusial dibandingkan kebijakan likuiditas yang longgar dalam memaksimalkan profitabilitas di industri FMCG.

PENGARUH GREEN PRODUCT KNOWLEGDE, GREEN MARKETING, GREEN TRUST TERHADAP PURCHASE DECISIONS DENGAN GREEN PURCHASE INTENTION SEBAGAI VARIABEL INTERVENING PADA PEMBELIAN SEPADA MOTOR LISTRIK UWINFLY DI KABUPATEN PAMEKASAN

2026-06-29T11:20:49+00:00

Global warming has become a major environmental issue worldwide. According to the Climate Transparency Report (2022), In Indonesia, the transportation sector is responsible for about 33% of the country’s total carbon emissions, with the majority originating from vehicles powered by fossil fuels. This condition has encouraged innovations in environmentally friendly transportation, such as electric motorcycles. This research examines how green product knowledge, green marketing, and green trust affect consumers’ intention to purchase Uwinfly electric motorcycles in Pamekasan Regency, Indonesia. A quantitative survey was conducted with 80 respondents from two official Uwinfly dealerships. The findings indicate that both green product knowledge and green marketing significantly and positively influence consumers’ intention to make green purchases, while green trust does not significantly influence it. Green product knowledge enhances consumers’ awareness of environmental and economic benefits, fostering sustainable consumption patterns. Green marketing strategies, including eco-friendly promotions and sustainability-focused branding, positively shape consumer interest and perceptions. The model explains 30.3% of the differences observed in green purchase intention, indicating that additional factors such as green brand image, environmental concern, and social influence may also contribute.

PENGARUH VIRAL MARKETING DAN BRAND ENGAGEMENT TERHADAP PURCHASE INTENTION SEPATU AEROSTREET DI TIKTOK SHOP

2026-06-29T11:46:31+00:00

Penelitian ini mengkaji pengaruh pemasaran viral dan keterlibatan merek terhadap niat beli sepatu Aerostreet di TikTok Shop di kalangan konsumen Generasi Z di Baleendah, Kabupaten Bandung, sebuah konteks yang ditandai dengan temuan sebelumnya yang tidak konsisten meskipun konten merek tersebut memiliki viralitas yang tinggi. Desain deskriptif-verifikatif kuantitatif diterapkan dengan menggunakan purposive sampling, mengumpulkan data dari 190 responden melalui kuesioner online dan menganalisisnya dengan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil menunjukkan bahwa pemasaran viral dan keterlibatan merek sama-sama dirasakan pada tingkat yang cukup baik, sementara niat beli juga termasuk dalam kategori cukup baik. Pemasaran viral memiliki pengaruh signifikan terhadap niat beli (t-statistik 6,571; p 0,000), dan keterlibatan merek juga memiliki pengaruh signifikan (t-statistik 8,096; p 0,000). Secara bersamaan, kedua variabel tersebut secara signifikan memengaruhi niat pembelian dengan R-Square sebesar 0,449 dan relevansi prediktif (Q-Square) sebesar 0,434, yang menunjukkan kontribusi penjelasan yang moderat namun bermakna. Temuan ini menunjukkan bahwa Aerostreet harus memperkuat konten viral berbasis insentif dan aktivitas keterlibatan merek berbasis perilaku untuk mengubah paparan digital menjadi niat pembelian yang lebih kuat di kalangan konsumen Generasi Z.

INTERPRESTASI KINERJA KEUANGAN PT PAKUWON JATI TAHUN 2021-2025 BERDASARKAN RASIO LUKUIDITAS,SOLABILITAS, DAN PROFITABILITAS

2026-07-06T10:57:04+00:00

Penelitian ini bertujuan untuk menganalisis dan memetakan tren kinerja keuangan PT Pakuwon Jati Tbk (PWON) selama periode 2021–2025. Sebagai salah satu emiten properti terbesar di Indonesia, kinerja finansial perusahaan sangat dipengaruhi oleh dinamika makroekonomi pascapandemi, fluktuasi suku bunga acuan, serta daya beli masyarakat. Desain penelitian ini mengadopsi pendekatan kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan tahunan konsolidasian auditan periode 2021–2025. Evaluasi fundamental dilakukan melalui analisis tiga gugus rasio utama, yaitu likuiditas (Current Ratio, Quick Ratio, Cash Ratio), solvabilitas (Debt to Asset Ratio, Debt to Equity Ratio, Long-Term Debt to Equity Ratio), serta profitabilitas (Gross Profit Margin, Net Profit Margin, Return on Assets, Return on Equity). Hasil kajian mengindikasikan bahwa PT Pakuwon Jati Tbk memiliki tingkat likuiditas yang sangat kuat dengan Current Ratio yang selalu berada di atas standar aman, struktur modal yang semakin sehat ditandai dengan penurunan tingkat leverage (DAR dan DER) secara konsisten, serta profitabilitas yang menunjukkan tren pemulihan berkelanjutan pascapandemi. Hasil riset ini diharapkan mampu menjadi dasar pertimbangan strategis bagi manajemen korporasi dalam pengelolaan modal kerja serta bahan referensi bagi investor dalam menilai risiko investasi pada emiten properti dengan model bisnis pendapatan berulang (recurring income).

ANALISIS STRUKTUR PENENTUAN HARGA JUAL PRICE STRATEGI DAN PERHITUNGAN KOMISI AFILASI DALAM MENGOTIMALKAN PROFIT MARGIN SELLER TIKTOK SHOP

2026-07-06T11:12:11+00:00

Pesatnya perkembangan social commerce, khususnya TikTok Shop, telah mengubah lanskap bisnis ritel dan menuntut pelaku usaha untuk beradaptasi dengan model biaya yang dinamis. Penelitian ini bertujuan untuk menganalisis struktur penentuan harga jual (pricing strategy) dan mekanisme kompensasi komisi afiliasi dalam upaya optimalisasi margin keuntungan pada Seattle Aroma. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif terhadap data keuangan internal perusahaan periode Mei 2026. Hasil analisis menunjukkan bahwa total biaya per unit produk adalah sebesar Rp37.788,33, dengan harga jual rata-rata Rp55.056,00, menghasilkan margin keuntungan sebesar 31,36% (Rp17.267,67 per unit). Temuan penelitian menunjukkan bahwa biaya non-produksi, khususnya komisi pasar dan biaya afiliasi, menjadi komponen dominan yang menekan profitabilitas bersih. Meskipun volume penjualan meningkat melalui program afiliasi, risiko terdapat paradoks pertumbuhan di mana beban pemasaran tumbuh lebih cepat dibandingkan laba bersih. Oleh karena itu, penelitian ini merekomendasikan strategi penentuan harga yang lebih adaptif, efisiensi biaya operasional melalui bundling, dan seleksi mitra afiliasi berbasis kinerja (conversion rate) untuk menjaga stabilitas margin keuntungan di tengah tren kenaikan biaya platform.

PENGUATAN KAPASITAS MANAJEMEN AGRIBISNIS DAN STRATEGI PEMASARAN SEBAGAI UPAYA MENINGKATKAN DAYA SAING USAHA HORTIKULTURA

2026-07-23T08:25:56+00:00

Sektor hortikultura merupakan salah satu subsektor pertanian yang memiliki kontribusi penting terhadap ketahanan pangan, peningkatan pendapatan petani, dan pembangunan ekonomi daerah. Meskipun demikian, daya saing usaha hortikultura masih menghadapi berbagai tantangan, terutama yang berkaitan dengan rendahnya kapasitas manajemen agribisnis dan terbatasnya strategi pemasaran yang diterapkan oleh petani. Artikel ini bertujuan untuk mengkaji secara komprehensif peran kapasitas manajemen agribisnis dan strategi pemasaran dalam meningkatkan daya saing usaha hortikultura melalui pendekatan narrative literature review. Literatur dikumpulkan dari artikel ilmiah nasional dan internasional, buku akademik, serta publikasi lembaga resmi yang relevan dengan topik agribisnis, pemasaran, dan pengembangan usaha pertanian. Hasil kajian menunjukkan bahwa peningkatan kapasitas manajemen agribisnis berkontribusi terhadap efisiensi pengelolaan usaha, pengambilan keputusan yang lebih rasional, serta peningkatan produktivitas. Di sisi lain, penerapan strategi pemasaran yang adaptif, termasuk pemanfaatan teknologi digital, branding produk, dan penguatan akses pasar, mampu meningkatkan nilai tambah serta memperkuat posisi tawar petani. Sinergi antara kedua aspek tersebut menjadi fondasi penting dalam membangun usaha hortikultura yang berdaya saing, berkelanjutan, dan mampu beradaptasi terhadap dinamika pasar. Oleh karena itu, penguatan kapasitas petani melalui pendidikan, pelatihan, pendampingan, dan dukungan kelembagaan perlu menjadi prioritas dalam pembangunan agribisnis di Indonesia.