Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
type: channel
description: Jurnal Maneksi (Management Ekonomi Dan Akuntansi) is a journal that provides scientific information about the development of science and technology in the field of accounting and management. The scope of the Maneksi Journal includes: financial accounting, public sector accounting/good governance, management accounting, taxation, management, and administration. Starting with the June 2025 issue, Volume 14, No. 2 (2025), the authors are already from three countries, namely Indonesia, Russia, and Malaysia. Jurnal Maneksi (Management Ekonomi Dan Akuntansi) has been certified as a scientific journal by the Director General of Higher Education, Research, and Technology. Number: 10/C/C3/DT.05.00/2025, as Sinta 4 from Volume 10 No.1 2021 to Volume 14 No.2 2025 (June). Jurnal Maneksi (Management Ekonomi Dan Akuntansi) is published four times a year, namely in March, June, September, and December. p-ISSN: 2302-9560 dan e-ISSN: 2597-4599 DOI Prefix 10.31959
publisher: Politeknik Negeri Ambon
language: en-US
publication name: Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
issn: 2302-9560
copyright: Access and Licensing All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content. To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source. Copyright Policy Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work. Authors are also encouraged to: Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi). Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.
items: THE EFFECT OF INFLATION, INTEREST RATES, AND GROSS DOMESTIC PRODUCT ON THE RUPIAH EXCHANGE RATE IN INDONESIA IN THE PERSPECTIVE OF ISLAMIC ECONOMICS FOR THE PERIOD 2015-2024
items: THE INFLUENCE OF BRAND AMBASSADOR, BRAND IMAGE, WORD OF MOUTH, AND PRODUCT QUALITY ON SKINTIFIC SKINCARE PURCHASE DECISIONS
items: PENGARUH KEPUASAN KARIR DAN JOB INSECURITY TERHADAP TURNOVER INTENTION DENGAN MEDIASI KOMITMEN ORGANISASI PADA PEGAWAI RS ISLAM PURWOKERTO
items: THE EFFECT OF SERVICE QUALITY ON PATIENT SATISFACTION
items: THE EFFECT OF HEALTHCARE PROVIDERS’ SERVQUAL DIMENSIONS ON PATIENT LOYALTY AT ARJASA COMMUNITY HEALTH CENTER
items: PENGARUH GENDER, LOVE OF MONEY, DAN TINGKAT PENDIDIKAN TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK
items: ANALISIS PENGARUH STRES KERJA, MOTIVASI KERJA DAN PRESTASI KERJA TERHADAP KINERJA
items: PENGARUH KUALITAS PRODUK, CITRA MEREK, PERSEPSI HARGA DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK WARDAH PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH PURWOKERTO
items: PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON CYCLICALS PERIODE 2021-2024
items: PERILAKU KEUANGAN IBU PEKERJA: KAJIAN EMPIRIS DENGAN MODEL MODERASI FAKTOR SOSIAL DAN EKONOMI
items: BUSINESS DEVELOPMENT PLAN FOR COFFEE TRAINING AT CH3FFEIN COFFEE RESEARCH AND DEVELOPMENT UNIT
items: EVALUASI PERAN INCOME AUDIT SEBAGAI BAGIAN DARI SISTEM PENGENDALIAN INTERNAL DI HOTEL NOVOTEL LOMBOK
items: DETERMINATION OF FIRM VALUE THROUGH GOOD CORPORATE GOVERNANCE, CAPITAL STRUCTURE, AND FIRM SIZE: A STUDY OF IICD AWARDEES 2021–2024
items: PENGARUH PERSEPSI KUALITAS DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN GENERASI Z DI KOTA SEMARANG MELALUI MINAT BELI PADA SMARTPHONE XIAOMI
items: https://www.ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/3754
items: THE INFLUENCE OF WORKLOAD AND COMPETENCE ON THE SERVICE QUALITY OF INTERCITY TRAVEL DRIVERS IN EAST NUSA TENGGARA
items: THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND EARNINGS VOLATILITY ON SHARIA-COMPLIANT STOCK PRICE VOLATILITY: THE MODERATING ROLE OF LEVERAGE
items: THE ROLE OF A GRATIFICATION REPORTING SYSTEM AS AN INTERNAL CONTROL INSTRUMENT IN FRAUD-PREVENTION: A STUDY AT LAZNAS DT PEDULI
items: CYBERLOAFING DAN KINERJA KARYAWAN : EFEK MODERASI SELF CONTROL
items: BEHAVIORAL–TECHNOLOGY MODEL DALAM ADOPSI DIGITAL PAYMENT: DAMPAKNYA TERHADAP EFISIENSI KEUANGAN UMKM DI OEBOBO, KOTA KUPANG
items: PENGRAH BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN SKINDCARE DENGAN PRICE DISCOUNT SEBAGAI VARIABEL MODERASI
items: THE IMPACT OF HUMAN RESOURCE COMPETENCY GAPS ON TOURIST EXPERIENCES AT DESTINATIONS NIRWANA LAKE NATURE TOURISM DESTINATION, ROTE NDAO REGENCY
items: PENGARUH TEKNIK PERIKLANAN DAN DAYA TARIK VISUAL TERHADAP KEPUTUSAN PEMBELIAN KAVAWEAR DI TIKTOK SHOP
items: IMPLIKASI PEMBERLAKUAN TARIF 0% ATAS PKB DAN BBNKB KENDARAAN BERMOTOR LISTRIK BERBASIS BATERAI TERHADAP PENERIMAAN PKB DAN BBNKB PROVINSI JAWA TIMUR
items: EVALUASI TINGKAT KEPATUHAN IMPORTIR ATAS MEKANISME SELF ASSESSMENT BARANG KIRIMAN HASIL TRANSAKSI PERDAGANGAN DENGAN NILAI PABEAN SAMPAI DENGAN FOB USD 1.500
items: PENGARUH PENGETAHUAN INVESTASI, KEBIJAKAN MODAL MINIMUM DAN SOCIAL MEDIA INFLUENCER TERHADAP MINAT MAHASISWA BERINVESTASI
items: THE EFFECT OF LABORATORY SERVICE QUALITY ON PATIENT SATISFACTION AT PUSKESMAS AJUNG, JEMBER REGENCY
items: BOARD CHARACTERISTICS AND CSR DISCLOSURE ON SOCIAL MEDIA X
items: THE EFFECT OF LIVE INTERACTION, LIMITED-TIME OFFER (LTO), AND HOST ATTRACTIVENESS ON IMPULSIVE BUYING AMONG GEN Z USERS IN THE TIKTOK LIVE SHOPPING FEATURE
items: PENGARUH PRODUK, HARGA, TEMPAT,DAN PROMOSI TERHADAP MINAT BELI KONSUMEN PADA M-SEE MART NATAR
items: PERAN BRAND IMAGE SEBAGAI VARIABEL INTERVENING HUBUNGAN CUSTOMER EXPERIENCE, KUALITAS PRODUK DAN PERSEPSI HARGA TERHADAP MINAT BELI ULANG PRODUK UNIQLO
items: SERVICE QUALITY AND BPJS PATIENT SATISFACTION AT THE MATERNAL AND CHILD HEALTH CLINIC (KIA) OF LEDOKOMBO HEALTH CENTER, JEMBER REGENCY
items: ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA BISNIS RITEL STUDI KASUS TOKO BASMALAH
items: THE IMPACT OF EVA AND MVA ON STOCK RETURNS THROUGH COMPANY VALUE: EVIDENCE FROM INDONESIAN PROPERTY COMPANIES FOR THE 2020–2024 PERIOD
items: THE EFFECT OF CORRUPTION, ECONOMIC GROWTH AND INFLATION ON POVERTY IN SOUTH SULAWESI PROVINCE
items: BERBAHASA GLOBAL, BERJUALAN LOKAL: STUDI TENTANG PERAN BAHASA INGGRIS DALAM MENINGKATKAN KREDIBILITAS MEREK DALAM PEMASARAN INFLUENCER INDONESIA
items: THE INFLUENCE OF FINANCIAL INCLUSION, ACCESS TO FINANCING, AND TECHNOLOGICAL INNOVATION ON MICRO, SMALL, AND MEDIUM ENTERPRISES GROWTH IN KUPANG CITY
items: VILLAGE FUND MANAGEMENT ACCOUNTABILITY MODEL: THE ROLE OF INTERNAL CONTROL AND ORGANIZATIONAL CULTURE
items: DAMPAK PENERAPAN E-COMMERCE DAN MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN USAHA KECIL MENENGAH (UMKM) KOTA KUPANG
items: ANALISIS PERBANDINGAN STABILITAS SISTEM KEUANGAN BANK PEMERINTAH DAN BANK SWASTA DI INDONESIA DENGAN PENDEKATAN MIKROPRUDENSIAL
items: ANALYSIS OF THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND RETURN ON EQUITY ON FIRM VALUE IN TRANSPORTATION SECTOR COMPANIES
items: THE EFFECT OF ESG AWARENESS AND BRIMO APPLICATION FEATURE INNOVATION ON THE INTEREST IN USING THE BRIMO APPLICATION THROUGH CUSTOMER SATISFACTION
items: DINAMIKA KEWIRAUSAHAAN PEREMPUAN MUDA DALAM MENGELOLA BISNIS
items: THE EFFECT OF AIR TRAFFIC CONTROLLER ASSISTANT AVAILABILITY ON AIR TRAFFIC CONTROLLER WORKLOAD: A HUMAN RESOURCE MANAGEMENT PERSPECTIVE
items: PENGARUH PENDAPATAN, GAYA HIDUP DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA PROGRAM STUDI MANAJEMEN UNIVERSITAS YPPI REMBANG
items: CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM KONTEKS UKM: ANTARA KONSEP DAN PRAKTIK
items: THE IMPACT OF MACROECONOMICS AND CAPITAL STRUCTURE ON COMPANY VALUE THROUGH FINANCIAL PERFORMANCE AND COMPANY SIZE IN THE BASIC MATERIAL SECTOR OF THE INDONESIAN STOCK EXCHANGE (2021–2024).
items: THE MEDIATING ROLE OF BRAND IMAGE AND BRAND LOYALTY IN THE INFLUENCE OF SUSTAINABLE MARKETING ON CONSUMER SUSTAINABLE PURCHASES AT THE BODY SHOP MALANG
items: THE INFLUENCE OF TRANSFORMATIONAL AND TRANSACTIONAL LEADERSHIP ON PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE IN EMPLOYEES OF PT MOYA KASRI WIRA JATIM
items: PENGEMBANGAN STRATEGI MANAJEMEN UKM HOMESTAY DI KECAMATAN NUSALAUT, MALUKU TENGAH
items: BUSINESS PLANNING FOR SMART KIDS DAYCARE IN CIMAHI CITY
items: DAMPAK PENERAPAN GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KUPANG

THE EFFECT OF INFLATION, INTEREST RATES, AND GROSS DOMESTIC PRODUCT ON THE RUPIAH EXCHANGE RATE IN INDONESIA IN THE PERSPECTIVE OF ISLAMIC ECONOMICS FOR THE PERIOD 2015-2024
type: item
description: Introduction: The stability of the rupiah exchange rate is essential to the Indonesian economy, especially amid intense global dynamics between 2015 and 2024. This period is marked by fluctuations in commodity prices and geopolitical uncertainty. This study aims to analyse the influence of Inflation, Interest Rates, and Gross Domestic Product (GDP) on the Rupiah Exchange Rate and to interpret these findings from the perspective of Islamic economics, which emphasises real stability and justice. The research method uses a quantitative approach, using secondary quarterly data. Methods: The analysis was conducted in EViews 12, employing panel data regression with the Fixed Effects Model (FEM) following panel model selection testing. The dependent variable is the rupiah exchange rate, while the independent variable includes inflation, interest rates, and GDP. Result: Data is obtained from official publications of Bank Indonesia and the Central Statistics Agency. The results of the study show that inflation has a positive but insignificant effect on the rupiah exchange rate. Meanwhile, interest rates have a positive and significant effect, meaning that interest rate hikes encourage rupiah appreciation through inflows of foreign capital. GDP also has a positive and significant effect, indicating that real economic growth strengthens the rupiah exchange rate. From an Islamic economic perspective, these findings are in line with the concept that the strength of currency value is sustained by real economic activity, stable monetary policy, and the avoidance of speculative practices. The stability of the rupiah exchange rate during the study period was primarily influenced by fundamental variables such as interest rates and GDP, whereas inflation had no significant effect. This shows that stable real and monetary sector-based economic policies align with Islamic economic principles in maintaining the currency's value. Keywords: GDP, Inflation, Interest Rate, Islamic Economy, R…
creator: Ahmad Zaki Alhafidz
creator: Rahmat Fajar Ramdani
creator: Diah Mukminatul Hasimi
rights: Copyright (c) 2026 Ahmad Zaki Alhafidz, Rahmat Fajar Ramdani, Diah Mukminatul Hasimi https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-01
publication date: 2026-04-01
volume: 15
number: 2
starting page: 730
ending page: 744
doi: 10.31959/jm.v15i2.3682

THE INFLUENCE OF BRAND AMBASSADOR, BRAND IMAGE, WORD OF MOUTH, AND PRODUCT QUALITY ON SKINTIFIC SKINCARE PURCHASE DECISIONS
type: item
description: Introduction: This study aims to analyze the influence of brand ambassadors, brand image, word-of-mouth, and product quality on Skintific skincare purchase decisions. Methods: The study uses a quantitative, 5-point Likert-scale assessment. The selected sample uses purposive sampling. The population in this study is the general public of Purwokerto who have purchased Skintific skincare twice. Data were collected through the distribution of questionnaires, yielding 125 responses. Furthermore, the data were analyzed using SPSS version 24. Results: The study shows that brand ambassadors and product quality have a positive and significant effect on purchase decisions, whereas brand image and word of mouth do not. Conclusion and suggestion: This study shows that brand ambassadors and product quality are important factors in consumers' choice of skincare products. However, brand image and word of mouth have not had an optimal influence on purchase decisions, so companies need to improve their strategies to strengthen brand image and word of mouth through more effective marketing and improve consumer experience to order to drive purchase decisions. Keywords: Brand Ambassador, Brand Image, Word of Mouth, Product Quality, Purchase Decision
creator: Syahlira Sayidatina
creator: Erny Rachmawati
creator: Naelati Tubastuvi
creator: Dian Widyaningtyas
rights: Copyright (c) 2026 Syahlira Sayidatina, Erny Rachmawati*, Naelati Tubastuvi, Dian Widyaningtyas https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-01
publication date: 2026-04-01
volume: 15
number: 2
starting page: 745
ending page: 760
doi: 10.31959/jm.v15i2.3740

PENGARUH KEPUASAN KARIR DAN JOB INSECURITY TERHADAP TURNOVER INTENTION DENGAN MEDIASI KOMITMEN ORGANISASI PADA PEGAWAI RS ISLAM PURWOKERTO
type: item
description: Introduction: This study aimed to examine the influence of career satisfaction and job insecurity on turnover intention, with organizational commitment serving as a mediating variable, among employees of Purwokerto Islamic Hospital. Methods: A quantitative approach was employed involving a population of 130 employees from various departments at Purwokerto Islamic Hospital, including nurses, pharmacists, PPJA (nurses in charge of care), ward heads or coordinators, laundry staff, cleaning service staff, medical records staff, and security guards. Data were collected using a questionnaire, and analyses were performed using SmartPLS version 3. Results: The research findings indicate that career satisfaction has a positive but insignificant effect on both organizational commitment and turnover intention. In contrast, job insecurity was found to have a positive and significant effect on turnover intention and organizational commitment. Organizational commitment was also shown to have a positive and significant effect on turnover intention. Additionally, the results indicated that organizational commitment did not mediate the relationship between career satisfaction and turnover intention, but did mediate the relationship between job insecurity and turnover intention. Overall, these findings highlight the critical roles of job insecurity and organizational commitment in efforts to reduce employee turnover rates. Keywords: Career Satisfaction, Job Insecurity, Organizational Commitment, SmartPLS, Turnover Intention
creator: Nisa Hidayah
creator: Hengky Widhiandono
creator: Akhmad Darmawan
creator: Restu Frida Utami
rights: Copyright (c) 2026 Nisa Hidayah, Hengky Widhiandono, Akhmad Darmawan, Restu Frida Utami https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-01
publication date: 2026-04-01
volume: 15
number: 2
starting page: 761
ending page: 775
doi: 10.31959/jm.v15i2.3741

THE EFFECT OF SERVICE QUALITY ON PATIENT SATISFACTION
type: item
description: Introduction: Improving the quality of primary healthcare services is vital for increasing patient satisfaction, especially in dentistry services, where interpersonal interaction is essential. Community Health Centers (Puskesmas) are Indonesia’s frontline healthcare institutions; empirical research on service quality characteristics and patient satisfaction in dentistry clinics at this level is sparse. Using the SERVQUAL paradigm, this study examines the impact of service quality on patient satisfaction at the dentistry clinic of Wuluhan Community Health Center in Jember Regency. Methods: The research used a quantitative, explanatory design. A standardized questionnaire based on five SERVQUAL dimensions, reliability, responsiveness, assurance, empathy, and tangibles, was used to collect data from 100 patients who received dental services at Wuluhan Community Health Centre. Validity and reliability tests, descriptive statistics, classical assumption tests, and multiple linear regression analysis were all performed utilizing SPSS. Results: The findings show that all research instruments are valid and reliable, and the regression model fits classical assumptions. Simultaneously, all five service quality indicators have a major impact on patient satisfaction. Partially, responsiveness and empathy have a favorable and significant effect on patient satisfaction, whereas reliability, assurance, and tangibles do not. The model accounts for 93.8% of the variation in patient satisfaction (adjusted R² = 0.938). Conclusion and suggestion: Patient satisfaction is strongly influenced by service quality, with responsiveness and empathy being the most important characteristics. It is advisable for community health centers to focus on improving interpersonal skills and service responsiveness to increase patient satisfaction. Keywords: Community Health Center, Dental Services, Patient Satisfaction, SERVQUAL
creator: Umi Margani Ngayomi
creator: Nike Norma Epriliyana
creator: Roro Aditya Novi Wardhani
rights: Copyright (c) 2026 Umi Margani Ngayomi, Nike Norma Epriliyana, Roro Aditya Novi Wardhani https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-01
publication date: 2026-04-01
volume: 15
number: 2
starting page: 776
ending page: 787
doi: 10.31959/jm.v15i2.3743

THE EFFECT OF HEALTHCARE PROVIDERS’ SERVQUAL DIMENSIONS ON PATIENT LOYALTY AT ARJASA COMMUNITY HEALTH CENTER
type: item
description: Introduction: Community health centers (puskesmas) play a vital role in delivering primary healthcare services, where the quality of medical personnel services is a key determinant of patient loyalty. Despite an improvement in the Community Satisfaction Index (IKM) at Arjasa Community Health Center from 78.5% in 2023 to 81.2% in 2024, patient loyalty has not yet reached an optimal level. This study applies the SERVQUAL framework to examine how service quality influences patient loyalty in a primary healthcare context. Methods: This study employed an associative quantitative approach with a correlational survey design. Data were collected from 100 patients at Arjasa Community Health Center using a questionnaire consisting of 15 SERVQUAL items and 6 patient loyalty items. Data analysis was conducted in SPSS, including validity and reliability tests and simple linear regression. Results: The findings indicate that medical personnel’s SERVQUAL has a significant and positive effect on patient loyalty. The regression analysis yielded a correlation coefficient (R) of 0.637 and a coefficient of determination (R²) of 0.405, indicating that 40.5% of the variation in patient loyalty is explained by service quality. The F-test confirmed that the regression model is statistically significant (F = 66.842; p < 0.001). The t-test results showed that SERVQUAL exerts a significant partial effect on patient loyalty (t = 8.176; p < 0.001), with responsiveness and empathy emerging as the most influential dimensions in shaping patient loyalty at the community health center. Conclusion and suggestion: This study concludes that service quality among medical personnel, measured using the SERVQUAL model, significantly predicts patient loyalty in primary healthcare settings. Responsiveness and empathy play dominant roles in strengthening long-term patient relationships. Accordingly, Arjasa Community Health Center should prioritize the development of interpersonal competencies through communic…
creator: Siti Lusiawati
creator: Amin Silalahi
creator: Harmawan Teguh Saputra
rights: Copyright (c) 2026 Siti Lusiawati, Amin Silalahi , Harmawan Teguh Saputra https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-01
publication date: 2026-04-01
volume: 15
number: 2
starting page: 788
ending page: 799
doi: 10.31959/jm.v15i2.3744

PENGARUH GENDER, LOVE OF MONEY, DAN TINGKAT PENDIDIKAN TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK
type: item
description: Introduction: This study aims to investigate the influence of gender, financial desires, and educational attainment on ethical judgments about tax evasion. Tax evasion remains prevalent in Indonesia, complicating the implementation of professional ethics and tax compliance. According to TPB, attitudes, subjective standards, and attitudinal control, all of which are shaped by internal and external factors, including education and personal values, influence a person’s ethical beliefs. Methods: A total of 83 respondents, selected through simple random sampling, were administered a questionnaire as part of a quantitative research study. Multiple linear regression was used to analyse the data in IBM SPSS Statistics 22. Results: The research findings show that the gender factor has a significance value of 0.015 and a coefficient value of -0.249. This finding indicates that ethical beliefs about tax avoidance are significantly negatively influenced by gender, suggesting that men and women have different ethical perspectives. With a coefficient of -0.383 and a significance of 0.000, the desire for money has a significant detrimental effect on moral reasoning regarding tax avoidance. This indicates that those who are more focused on money are more tolerant of tax avoidance. However, with a coefficient value of 0.060 and a significance value of 0.553, the level of learning has no discernible effect on moral beliefs about tax avoidance. This indicates that a person’s feelings about unethical behavior increase with their level of knowledge. Conclusion and suggestion: The results of this study reinforce the TPB, which explains how behaviour increases with subjective norms, and attitudinal control influences an individual’s ethical judgments about a particular action. Our results strongly suggest that government agencies, tax authorities, and educational institutions are crucial in enhancing tax ethics outreach programs, integrating integrity principles into curricula, and streng…
creator: Wegy Aprilia Pratiwi
creator: Suhendar Suhendar
creator: Heni Verawati
rights: Copyright (c) 2026 Wegy Aprilia Pratiwi, Suhendar, Heni Verawati https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-01
publication date: 2026-04-01
volume: 15
number: 2
starting page: 800
ending page: 813
doi: 10.31959/jm.v15i2.3748

ANALISIS PENGARUH STRES KERJA, MOTIVASI KERJA DAN PRESTASI KERJA TERHADAP KINERJA
type: item
description: Introduction: This study aims to examine the relationships among work stress, work motivation, work performance, and employee performance at PT Wizzmie Boga Abadi Cirebon.I used all 100 employees at PT Wizzmie Boga Abadi Cirebon as the population for my research. Methods: My research used a census method (total sample) with 100 respondents from the entire population. The data analysis I conducted used multiple linear regression. Results: The data analysis I obtained from the research indicates that work stress does not affect employee performance. However, work motivation together with work performance has a significant impact on employee performance at PT Wizzmie Boga Abadi Cirebon. From the study’s findings, we can understand the importance of internal management and the factors that influence employee performance at PT Wizzmie Boga Abadi Cirebon. Recommendations for the Company: Although work stress does not significantly impact employee performance at PT Wizzmie Boga Abadi Cirebon, it is recommended that stress be managed to prevent it from becoming a long-term problem. PT Wizzmie Boga Abadi Cirebon can implement several work-life balance programs, provide counseling facilities, and foster a positive communication environment between employees and superiors. To increase motivation and work performance, the company is recommended to provide performance-based rewards, provide career development opportunities, and establish a transparent and fair evaluation system. Furthermore, team-building activities, regular training, and rewards such as bonuses and public recognition can strengthen employee morale. Creating a supportive and appreciation-oriented work environment at PT Wizzmie Boga Abadi Cirebon has the potential to create employees who are not only high performers but also loyal. Keywords: Employee Performance, Work Achievement, Work Motivation, Work Stress
creator: Saputri Ceri Nirmala Insani
creator: Andi Kartika
rights: Copyright (c) 2026 Saputri Ceri Nirmala Insani, Andi Kartika https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-01
publication date: 2026-04-01
volume: 15
number: 2
starting page: 814
ending page: 824
doi: 10.31959/jm.v15i2.3544

PENGARUH KUALITAS PRODUK, CITRA MEREK, PERSEPSI HARGA DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK WARDAH PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH PURWOKERTO
type: item
description: Introduction: This study aims to investigate the impact of product quality, brand image, price perception, and product design on students’ purchase decisions for Wardah cosmetics at Muhammadiyah University Purwokerto. Methods: Purposive sampling was used, with a total of 130 respondents who had purchased and used Wardah cosmetic products. Results: Product quality, price perception, and product design have a positive and significant effect on purchasing decisions. This suggests that consumers prioritize good quality, a reasonable price, and attractive product design when making purchasing decisions. Meanwhile, brand image does not have a significant effect on purchasing decisions. Although consumers have certain perceptions of the Wardah brand, its brand image is not strong enough to influence purchasing decisions. Consumers generally focus more on the direct benefits of Wardah cosmetics. Conclusion and Suggestion: This study demonstrates that companies must prioritize enhancing product quality, offering prices that align with the benefits provided, and developing more appealing product designs to influence purchasing decisions, as these factors have been proven to drive purchasing decisions. Keywords: Brand Image, Price Perception, Product Design, Product Quality, Purchase Decision,
creator: Nadya Nur Alifa
creator: Dian Widyaningtyas
creator: Tri Septin Muji Rahayu
creator: Totok Haryanto
rights: Copyright (c) 2026 Nadya Nur Alifa, Dian Widyaningtyas, Tri Septin Muji Rahayu, Totok Haryanto https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-01
publication date: 2026-04-01
volume: 15
number: 2
starting page: 825
ending page: 836
doi: 10.31959/jm.v15i2.3752

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON CYCLICALS PERIODE 2021-2024
type: item
description: Introduction: This research aims to determine the impact of Financial Performance variables on Company Value with Managerial Ownership as a Moderating Variable in Consumer Non – Cyclicals Companies for the 2021-2024 Period. Methods: This study used secondary data from annual financial reports in a quantitative manner. The sample was chosen via purposeful sampling, yielding 178 observations. Using Stata software, multiple linear regression and Moderated Regression Analysis (MRA) were used to examine the data. Results: Previous study has not comprehensively tested the combination of Financial Performance, Company Value, and Managerial Ownership as moderating variables. The study's findings demonstrate that firm value is significantly impacted by financial performance as determined by ROA and ROE. The relationship between business value and financial performance does not depend of managerial ownership. Conclusion: Financial performance measured using ROA and ROE has a positive and significant impact on firm value. However managerial ownership cannot moderate this relationship, investors focus more on a company’s financial performance than managerial ownership structure when assessing a company Sugesstion: This study suggests that Non-Cyclical Consumer companies prioritize improving financial performance to optimize ROA and ROE, as they have been shown to significantly impact firm value, while managerail ownership has not been able to strengthe this relationship. Future research is recommended to expand the observation period or add other variables to provide comprehensive results. Keywords: Financial Perfomance, Firm Value, Managerial Ownership
creator: Sharla Aurellia Beryl
creator: Hadi Pramono
creator: Bima Cinintya Pratama
creator: Ira Hapsari
rights: Copyright (c) 2026 Sharla Aurellia Beryl, Hadi Pramono, Bima Cinintya Pratama, Ira Hapsari https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-06
publication date: 2026-04-06
volume: 15
number: 2
starting page: 837
ending page: 848
doi: 10.31959/jm.v15i2.3823

PERILAKU KEUANGAN IBU PEKERJA: KAJIAN EMPIRIS DENGAN MODEL MODERASI FAKTOR SOSIAL DAN EKONOMI
type: item
description: Introduction: The dual role of women is increasingly prominent, with female labor force participation reaching 54.42% and around 14.37% of them being female breadwinners. In urban areas such as Bandung City, a dynamic economic condition requires good financial planning skills to maintain family welfare. Financial literacy is an important factor in shaping healthy financial behavior, but its effectiveness can be influenced by husband support. This study aims to analyze the effect of financial literacy on the financial planning behavior of working mothers with husband support as a moderating variable and income adequacy as a control variable. Methods: This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 100 working mother respondents in Bandung City. The analysis technique used is (PLS-SEM). Results: The research results show that financial literacy has a positive effect on the financial planning behavior of working mothers. Husband support strengthens this relationship, while income adequacy also contributes positively, confirming the importance of the synergy between financial capability, partner support, and economic stability in shaping healthy financial behavior. Keywords: Financial Literacy, Financial Planning Behavior, Income, Husband Support, Working Mothers
creator: Nuraeni Hadiati Farhani
creator: Dini Ayuning Ratri Sukimin
creator: Asterina Anggaraini
creator: Azzriel Rafi Handoko
creator: Grasela Lasria Anatalia
rights: Copyright (c) 2026 Nuraeni Hadiati Farhani, Dini Ayuning Ratri Sukimin, Asterina Anggaraini, Azzriel Rafi Handoko, Grasela Lasria Anatalia https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-07
publication date: 2026-04-07
volume: 15
number: 2
starting page: 849
ending page: 860
doi: 10.31959/jm.v15i2.3593

BUSINESS DEVELOPMENT PLAN FOR COFFEE TRAINING AT CH3FFEIN COFFEE RESEARCH AND DEVELOPMENT UNIT
type: item
description: Introduction: The growth of Indonesia's coffee industry has led to an increase in coffee MSMEs, baristas, and coffee shops, yet there remains a gap in structured, practice-based coffee training. In response, the Ch3ffein Coffee Training Unit aims to develop a business plan for a research-based training center. Methods: This study focuses on formulating a business plan for the Ch3ffein Coffee Training Unit by: first, analyzing Ch3ffein's business strategy using the Design Thinking approach, Business Model Canvas, Lean Canvas, and Entrepreneurial Process to create effective development strategies; second, developing a business plan from the perspectives of finance, marketing, operations, human resources, digitalization, innovation, and risk management, based on a SWOT analysis; and third, evaluating the business feasibility using the Timmons Model and financial indicators like Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period, and Profitability Index. The study adopts a qualitative descriptive method, using observation, unstructured interviews, document reviews, and secondary data analysis related to the coffee industry and MSME development. Results: Financial projections show positive results, with a favorable NPV, rate of return, short payback period, and Profitability Index above one, indicating solid financial feasibility. Ch3ffein benefits from competitive advantages in its research and laboratory base, operational flexibility, and strong connections within the coffee industry and MSMEs. The development of this training unit offers significant opportunities for both business growth and social impact by supporting the improvement of competencies and competitiveness among coffee MSMEs. Recommendations include strengthening instructor capacity, gradually upgrading facilities, and expanding strategic collaborations with industry stakeholders to ensure long-term sustainability. Keywords: Business Planning, Coffee MSMEs. Coffee Training Unit
creator: Katharina Veronika
creator: Meriza Hendri
rights: Copyright (c) 2026 Katharina Veronika, Meriza Hendri https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-11
publication date: 2026-04-11
volume: 15
number: 2
starting page: 861
ending page: 868
doi: 10.31959/jm.v15i2.3774

EVALUASI PERAN INCOME AUDIT SEBAGAI BAGIAN DARI SISTEM PENGENDALIAN INTERNAL DI HOTEL NOVOTEL LOMBOK
type: item
description: Introduction: This research aims to evaluate the role of income audit within the internal control system at Hotel X Lombok, emphasizing the importance of accurate and reliable revenue reporting. Methods: This study adopts a qualitative case study approach. Data were collected through semi-structured interviews, direct observation, and documentation involving key informants from the finance and operational departments, including the income auditor, financial controller, general manager, front office manager, food and beverage manager, and general cashier. The data were analyzed using deductive thematic analysis based on the five components of the COSO Internal Control Framework. Results: The results show that the income audit function plays a crucial role in maintaining the accuracy and timeliness of daily revenue reporting. The application of clearly defined standard operating procedures, layered verification mechanisms, and integrated information systems significantly strengthens revenue control. Although operational errors still occur, particularly those arising from human error, most issues are identified and resolved promptly through effective coordination among departments. Conclusion and suggestion: Overall, the implementation of the income audit at Hotel Novotel Lombok has enhanced the effectiveness of the internal control system and supported financial transparency and accountability. This study provides empirical insights into the practical application of the COSO framework in the hospitality sector it suggests that management should continuously improve system integration and interdepartmental coordination to reduce revenue-related risks further. Keywords: COSO framework, Fraud risk, Hospitality industry, Income audit, Internal control system
creator: Lalu Ariel Azmar Vivaldi
creator: Iman Waskito
creator: Wulandari Agustiningsih
rights: Copyright (c) 2026 Lalu Ariel Azmar Vivaldi, Iman Waskito, Wulandari Agustiningsih https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-12
publication date: 2026-04-12
volume: 15
number: 2
starting page: 869
ending page: 881
doi: 10.31959/jm.v15i2.3747

DETERMINATION OF FIRM VALUE THROUGH GOOD CORPORATE GOVERNANCE, CAPITAL STRUCTURE, AND FIRM SIZE: A STUDY OF IICD AWARDEES 2021–2024
type: item
description: Introduction: This study examines the effect of Good Corporate Governance, capital structure, and firm size on firm value in companies receiving the Indonesia Institute for Corporate Directorship Corporate Governance Award during 2021–2024. Methods: This research uses a quantitative approach with secondary data from annual reports and financial statements of 17 awardee companies selected through purposive sampling. Data are analyzed using multiple linear regression. Firm value is measured by Tobin’s Q, Good Corporate Governance by the board of directors, independent commissioners, audit committee, and board meeting frequency, capital structure by the debt to equity ratio, and firm size by the natural logarithm of total assets. Results: The results show that the board of directors and capital structure have a positive and significant effect on firm value, while independent commissioners, audit committee, and board meeting frequency are not significant. Firm size has a significant negative effect on firm value. All variables jointly affect firm value. Conclusion and suggestion: The findings indicate that effective governance mechanisms and optimal capital structure are essential for enhancing firm value. Keywords: Capital Structure, Company Size, Company Value, Good Corporate Governance, Tobin’s Q
creator: Rara Wiritanaya
creator: Rohmawati Kusumaningtias
creator: Suhaily Hasnan
rights: Copyright (c) 2026 Rara Wiritanaya, Rohmawati Kusumaningtias, Suhaily Hasnan https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-15
publication date: 2026-04-15
volume: 15
number: 2
starting page: 882
ending page: 897
doi: 10.31959/jm.v15i2.3863

PENGARUH PERSEPSI KUALITAS DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN GENERASI Z DI KOTA SEMARANG MELALUI MINAT BELI PADA SMARTPHONE XIAOMI
type: item
description: Introduction: This study aims to examine how perceived quality and price shape purchase decisions of Generation Z consumers in Semarang City when buying Xiaomi smartphones, both directly and through the mediating role of purchase intention. The rapid development of technology and the increasing reliance on smartphones among young consumers make it important to understand the behavioral factors behind their purchasing choices. Methods: This research is a quantitative approach; data were collected from 140 respondents who had purchased a Xiaomi smartphone. The analysis was conducted using SmartPLS 4 to evaluate measurement validity, structural relationships, and hypothesis testing. Results: The results indicate that perceived quality and price have a positive and significant effect on purchase intention. Furthermore, perceived quality also significantly influences purchase intention indirectly through the mediating role of purchase intention, demonstrating partial mediation in the relationship between perceived quality and purchase decision. These findings suggest that Generation Z consumers place strong emphasis on the evaluation of product quality and price suitability before forming purchase intention and making final purchase decisions. Based on the results, it is recommended that Xiaomi focus on strengthening consumers’ perceived quality and maintaining competitive pricing strategies to enhance purchase intention and purchasing decisions among Generation Z consumers. Conclusion and suggestion: These findings indicate that perceived quality and price significantly influence purchase decisions, both directly and through purchase intention as a partial mediator. Keywords: Perceived Quality, Price, Purchase Decision, Purchase Intention,
creator: Dimas Rizky Sutikno
creator: Elia Resha Fatmawati
creator: Diana Aqmala
creator: Febrianur Ibnu Fitroh Sukono Putra
rights: Copyright (c) 2026 Dimas Rizky Sutikno, Elia Resha Fatmawati, Diana Aqmala, Febrianur Ibnu Fitroh Sukono Putra https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-15
publication date: 2026-04-15
volume: 15
number: 2
starting page: 898
ending page: 914
doi: 10.31959/jm.v15i2.3844

https://www.ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/3754
type: item
title: THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL JUSTICE ON WORK SATISFACTION THROUGH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DURING THE CONSOLIDATION PERIOD OF THE STATE-OWNED PHARMACEUTICAL HOLDING
description: Introduction: This study aims to analyze the effects of Transformational Leadership (X1) and Organizational Justice (X2) on employees' Work Satisfaction (Y) at PT Bio Farma (Persero), both directly and through the mediation of Organizational Citizenship Behavior (OCB). In the context of the transformation of the State-Owned Enterprises (BUMN) Pharmaceutical Holding initiated in 2020, the company faces challenges in maintaining employee satisfaction amid structural and policy changes. Methods: This research uses a quantitative approach with a survey involving 300 permanent employees of PT Bio Farma (Persero). The results of the study indicate that Transformational Leadership (X1) has an adverse direct effect on Work Satisfaction (Y), but a positive effect through the mediation of OCB. Organizational Justice (X2) has a positive direct impact on Work Satisfaction and also contributes to increased job satisfaction through OCB. Results: These findings suggest that although Transformational Leadership does not directly enhance Work Satisfaction, the mediating role of OCB significantly contributes to creating a work environment that supports employee satisfaction. It is recommended to strengthen Transformational Leadership and to implement clearer Organizational Justice principles to create a harmonious, productive work environment, ultimately increasing employee satisfaction. These findings are expected to contribute to the development of human resource management theory and provide practical recommendations for the company to improve organizational effectiveness by enhancing employee job satisfaction. Keywords: Organizational Citizenship, Behavior, Organizational Justice, Transformational Leadership, Work Satisfaction
creator: Andhini Fauzia
creator: Fansuri Munawar
rights: Copyright (c) 2026 Andhini Fauzia, Fansuri Munawar https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-20
publication date: 2026-04-20
volume: 15
number: 2
starting page: 915
ending page: 925
doi: 10.31959/jm.v15i2.3754

THE INFLUENCE OF WORKLOAD AND COMPETENCE ON THE SERVICE QUALITY OF INTERCITY TRAVEL DRIVERS IN EAST NUSA TENGGARA
type: item
description: Introduction: Intercity transportation in East Nusa Tenggara plays an important role in community mobility. In the transportation service industry, drivers play a direct role in determining the quality of service passengers. However, in practice, there are constraints, including complaints about driver behaviour, delays, and uncomfortable service conditions. Two factors that are likely to influence this condition are excessive workload and varying driver competence. Therefore, this study aims to analyze the influence of workload and competence on the service quality of intercity travel drivers in the region. Methods: This research uses a quantitative approach, employing a survey distributed to several travel drivers serving the Kupang–Soe intercity route in East Nusa Tenggara. The independent variables in this study are workload and competence, while the dependent variable is service quality. The data analysis technique used is multiple linear regression to measure the influence of each variable both partially and simultaneously. Results: The research findings indicate that the workload, competence, and service quality of intercity travel drivers in East Nusa Tenggara are in the very high category. Drivers face heavy work demands, but generally possess good technical competence, knowledge, and professional attitude, enabling them to provide quality service. Inferential analysis proves that workload and competence, both individually and simultaneously, significantly affect service quality, with competence being the most dominant factor. Although High workloads can potentially lower service quality, the drivers' experience and sense of responsibility are able to maintain service performance. Practically, these findings confirm the importance of proportional workload management and continuous competency development to maintain and improve the quality of intercity travel services. Keywords: Competence On The Service Quality, Influence Of Workload, Intercity Travel Drive…
creator: Andrias Umbu Tuku Anabuni
creator: Irmina Linda Dewiaty
rights: Copyright (c) 2026 Andrias Umbu Tuku Anabuni, Irmina Linda Dewiaty https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-20
publication date: 2026-04-20
volume: 15
number: 2
starting page: 926
ending page: 935
doi: 10.31959/jm.v15i2.3757

THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND EARNINGS VOLATILITY ON SHARIA-COMPLIANT STOCK PRICE VOLATILITY: THE MODERATING ROLE OF LEVERAGE
type: item
description: Introduction: This study aims to examine the effects of Environmental, Social, and Governance (ESG) performance and earnings volatility on Sharia-compliant stock price volatility, and to investigate the moderating role of leverage. The study employs a quantitative approach using secondary data from companies listed in the Indonesian Sharia Stock Index (ISSI) during the period 2021–2024. ESG data are derived from sustainability disclosures under the Global Reporting Initiative (GRI) Standards, while stock price volatility is measured using historical stock price data. Methods: The analysis is conducted using path analysis in SmartPLS. The results indicate that ESG performance has a negative and significant effect on Sharia-compliant stock price volatility, supporting the signaling and stakeholder perspectives that strong sustainability practices reduce perceived risk and market uncertainty (Albuquerque et al., 2020; Zhou & Zhou, 2022). Results: In contrast, earnings volatility does not have a significant effect on stock price volatility, suggesting that investors in the Islamic capital market place greater emphasis on non-financial sustainability signals than short-term earnings fluctuations (Hasanah et al., 2024). Furthermore, leverage has a significant direct effect on Sharia-compliant stock price volatility, indicating that financial risk remains a key determinant of price fluctuations. However, leverage does not moderate the relationship between ESG performance, earnings volatility, and stock price volatility. These findings contribute to the literature on Islamic capital markets by highlighting the dominant role of ESG performance in mitigating stock price volatility, while confirming the limited moderating role of leverage in the context of Sharia-compliant firms. Keywords: Environmental, Social, and Governance (ESG) Performance, Earnings Volatility, Leverage (Debt to Equity Ratio / DER), Sharia-Compliant Stock Price Volatility
creator: Isti'anah Rizqullah
creator: Dede Hertina
rights: Copyright (c) 2026 Isti’anah Rizqullah, Dede Hertina https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-20
publication date: 2026-04-20
volume: 15
number: 2
starting page: 936
ending page: 945
doi: 10.31959/jm.v15i2.3761

THE ROLE OF A GRATIFICATION REPORTING SYSTEM AS AN INTERNAL CONTROL INSTRUMENT IN FRAUD-PREVENTION: A STUDY AT LAZNAS DT PEDULI
type: item
description: Introduction: This study aims to analyze the role of the gratification reporting system as an internal control instrument in fraud-prevention efforts at LAZNAS DT Peduli. Methods: This study uses a qualitative case study approach. Data were collected through in-depth interviews with internal parties at LAZNAS DT Peduli, observation of the implementation of the Gratification Reporting System, and analysis of policy documents and internal control procedures. Data analysis was conducted using Miles and Huberman's interactive model, which includes reduction, presentation, and conclusion drawing, while data validity was tested through triangulation. Results: The study found that the Gratification Reporting System implemented through the SIMPUL LAZ DT Peduli platform effectively functions as an internal control instrument by integrating COSO-based elements and fostering transparency through mandatory reporting, supervision, and ethical reinforcement within zakat management. Conclusion and suggestion: The system significantly contributes to fraud prevention by reducing the opportunity and rationalization factors identified in the Fraud Diamond framework. Opportunity is constrained through mandatory reporting procedures, layered supervision, and verification by the Gratification Control Unit, which limit individuals’ ability to misuse authority. Rationalization is weakened through continuous ethical reinforcement, religious values, and an organizational culture that promotes integrity and accountability in managing public trust. The system is recommended as a model for zakat and public institutions, provided that ongoing ethical training and cultural reinforcement are maintained to sustain its effectiveness. Keywords: Fraud Prevention, Gratification Reporting System, Internal Control, LAZNAS.
creator: Dini Meilani
creator: Iwan Setiawan
creator: Lina Yulianti
rights: Copyright (c) 2026 Dini Meilani, Iwan Setiawan, Lina Yulianti https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-20
publication date: 2026-04-20
volume: 15
number: 2
starting page: 946
ending page: 955
doi: 10.31959/jm.v15i2.3765

CYBERLOAFING DAN KINERJA KARYAWAN : EFEK MODERASI SELF CONTROL
type: item
description: Introduction: This study aims to analyze the effect of cyberloafing on the performance of MSME employees in Kupang City and how self-control moderates the relationship between cyberloafing and MSME employee performance in Kupang City. Method: The study uses a quantitative method with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) with the assistance of SPSS. The research sample consisted of 48 respondents from 12 MSMEs spread across 4 regional clusters in Kupang City, with the criteria of employees in MSMEs with top to middle-level positions, 2) having worked for more than 2 years, and 3) who usually work and can access the internet. Results: The research results show that cyberloafing has a negative and significant effect on employee performance, meaning that the more frequently employees engage in cyberloafing during working hours, the lower the performance produced. Meanwhile, self-control positively and significantly moderates the relationship between cyberloafing and employee performance, meaning that the higher the self-control ability of employees, the smaller the negative impact of cyberloafing on their performance. Conclusion:These findings are in line with the Conservation of Resources (COR) Theory, which explains that individuals try to preserve resources such as energy, time, and attention so that they are not wasted. Self-control acts as a psychological resource that enables employees to refrain from harmful behaviors and maintain performance even when facing the temptation of cyberloafing. Keywords: Cyberloafing, Employee Performance, Self-Control
creator: Maria C.B Manteiro
creator: Amram Rohi Bire
rights: Copyright (c) 2026 Maria C.B Manteir, Amram Rohi Bire https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-20
publication date: 2026-04-20
volume: 15
number: 2
starting page: 956
ending page: 962
doi: 10.31959/jm.v15i2.3788

BEHAVIORAL–TECHNOLOGY MODEL DALAM ADOPSI DIGITAL PAYMENT: DAMPAKNYA TERHADAP EFISIENSI KEUANGAN UMKM DI OEBOBO, KOTA KUPANG
type: item
description: Introduction: This study aims to analyze the effect of digital payment adoption on the financial efficiency of UMKM in Oebobo District, Kupang City. Methods: This research employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) as the analytical technique. The research sample consists of 107 UMKM owners who have adopted digital payment systems, including QRIS, e-wallets, and mobile banking. The sampling technique used is purposive sampling. Results: The findings indicate that trust in digital technology and perceived ease of use have a significant positive effect on digital payment adoption. In contrast, financial literacy and infrastructure/regulatory support do not have a significant effect. Digital payment adoption is proven to enhance the financial efficiency of UMKM, particularly in terms of cash flow efficiency and financial transparency. Conclusion: These findings reinforce the Technology Acceptance Model (TAM) and the Behavioral Finance approach, emphasizing that trust and perceived ease of use significantly influence digital payment adoption among UMKM in Oebobo District. The adoption of digital payment systems is empirically proven to improve UMKM financial efficiency. Keywords: Behavioral Finance, Digital Payment, Financial Efficiency, MSMEs, TAM
creator: Irmina Linda Dewiaty
creator: Andrias Umbu Tuku Anabuni
rights: Copyright (c) 2026 Irmina Linda Dewiaty, Andrias Umbu Tuku Anabuni https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-21
publication date: 2026-04-21
volume: 15
number: 2
starting page: 963
ending page: 968
doi: 10.31959/jm.v15i2.3789

PENGRAH BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN SKINDCARE DENGAN PRICE DISCOUNT SEBAGAI VARIABEL MODERASI
type: item
description: Introduction: This study aims to analyze the influence of brand image on skincare purchase decisions among employees of Bank NTT Kupang and how price discounts moderate the relationship between brand image and skincare purchase decisions among employees of Bank NTT Central Kota Kupang. Method: The study uses a quantitative method with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) with the assistance of SPSS. The research sample consists of 30 respondents from Bank NTT Kupang Branch employees with the following criteria: 1) women aged 25-50 years, 2) using skincare for daily facial care (active skincare product users), 3) having basic knowledge about skincare. Results: The research results show that brand image has a positive and significant effect on purchase decisions, meaning that the better the brand image of skincare products, the more likely consumers are to buy the product. Meanwhile, price discount moderates the relationship between brand image and purchase decisions positively and significantly, meaning that the higher the price discount of a product, the greater or stronger the positive influence of brand image on purchase decisions. In other words, price discount can increase the impact of brand image on purchase decisions. The suggestions given include improving the product's brand image, maximizing price discount programs, and strengthening the market segment. Keywords: Brand image, decision making, price discount Conclusion of these findings shows that the better the brand image of a product, the higher the tendency of consumers to make a purchase. In addition, price discounts have been proven to be able to positively and significantly moderate the relationship between brand image and purchase decisions, so the presence of price discounts can strengthen the influence of brand image on purchase decisions. Keywords: Brand Image, Decision Making, Price Discount
creator: Stella Sahetapy
creator: Maria C.B Manteiro
rights: Copyright (c) 2026 Stella Sahetapy, Maria C.B Manteiro https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-23
publication date: 2026-04-23
volume: 15
number: 2
starting page: 969
ending page: 975
doi: 10.31959/jm.v15i2.3787

THE IMPACT OF HUMAN RESOURCE COMPETENCY GAPS ON TOURIST EXPERIENCES AT DESTINATIONS NIRWANA LAKE NATURE TOURISM DESTINATION, ROTE NDAO REGENCY
type: item
description: Introduction: This study aims to examine and analyze the influence of advertising techniques and visual advertising appeal on the purchasing decisions of Kavawear clothing products on the TikTok Shop platform among consumers in Tangerang City. Methods: This research is a quantitative study involving 135 respondents selected through a non-probalility convenience sampling technique. Data were gathered using structured questionnaires and processed through multiple linear regression analysis, including validity, reliability, and classical assumption tests using SPSS version 23.0 software. Results: The partial analysis results show that advertising techniques significantly influence purchasing decisions with a t-count of 14.783 > 1.978. Furthermore, visual advertising appeal also has a significant effect with a t-count of 13.623 > 1.978. simultaneously, both variables show a significant impact (F-count 195.623 > 3.06) and contribute 74.4% to the variation in purchasing decisions, while the remaining 25.6% is influenced by other factors. Conclusion and suggestion: This research concludes that the synergy between clear advertising messages and high visual aesthetics is essential in driving consumer conversion on social commerce platforms. Brand managers are encouraged to focus on both informative content and visual quality to optimizr sales performance.
creator: Irience R.A. Manongga
creator: Anastasia Imelda Sayd
rights: Copyright (c) 2026 Irience R. A. Manongga, Anastasia Imelda Sayd https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-23
publication date: 2026-04-23
volume: 15
number: 2
starting page: 976
ending page: 991
doi: 10.31959/jm.v15i2.3674

PENGARUH TEKNIK PERIKLANAN DAN DAYA TARIK VISUAL TERHADAP KEPUTUSAN PEMBELIAN KAVAWEAR DI TIKTOK SHOP
type: item
description: Introduction: This study aims to examine and analyze the influence of advertising techniques and visual advertising appeal on the purchasing decisions of Kavawear clothing products on the TikTok Shop platform among consumers in Tangerang City. Methods: This research is a quantitative study involving 135 respondents selected through a non-probalility convenience sampling technique. Data were gathered using structured questionnaires and processed through multiple linear regression analysis, including validity, reliability, and classical assumption tests using SPSS version 23.0 software. Results: The partial analysis results show that advertising techniques significantly influence purchasing decisions with a t-count of 14.783 > 1.978. Furthermore, visual advertising appeal also has a significant effect with a t-count of 13.623 > 1.978. simultaneously, both variables show a significant impact (F-count 195.623 > 3.06) and contribute 74.4% to the variation in purchasing decisions, while the remaining 25.6% is influenced by other factors. Conclusion and suggestion: This research concludes that the synergy between clear advertising messages and high visual aesthetics is essential in driving consumer conversion on social commerce platforms. Brand managers are encouraged to focus on both informative content and visual quality to optimizr sales performance. Keywords: Advertising Techniques, Kavawear, Purchase Decision, TikTok Shop, Visual Appeal
creator: Fuad Hasan
creator: Isnurrini Hidayat Susilowati
creator: Wiwik Widiyanti
rights: Copyright (c) 2026 Fuad Hasan, Isnurrini Hidayat Susilowati, Wiwik Widiyanti3 https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-23
publication date: 2026-04-23
volume: 15
number: 2
starting page: 992
ending page: 1001
doi: 10.31959/jm.v15i2.3827

IMPLIKASI PEMBERLAKUAN TARIF 0% ATAS PKB DAN BBNKB KENDARAAN BERMOTOR LISTRIK BERBASIS BATERAI TERHADAP PENERIMAAN PKB DAN BBNKB PROVINSI JAWA TIMUR
type: item
description: Introduction: This study aims to analyze the impact of the 0% rate policy on Motor Vehicle Tax (MVT) and Motor Vehicle Title Transfer Fee (MVTTF) for Battery Electric Vehicles (BEVs) in relation to regional tax revenues in East Java Province. The fiscal incentive is expected to accelerate the adoption of environmentally friendly vehicles as part of the national strategy to reduce carbon emissions and achieve the net zero emission target. Methods: The research applies a descriptive qualitative approach with data collection techniques consisting of literature review, documentation, and interviews with relevant stakeholders, particularly the Regional Revenue Agency. Results: The results indicate that although the number of BEVs has increased steadily each year, their contribution to regional revenues from MVT and MVTTF over the last four years remains relatively small. However, the rapid growth of BEVs has the potential to create more significant fiscal impacts in the future, especially from four-wheeled electric vehicles that possess higher market value compared to two-wheelers. These findings underline the necessity of policy evaluation and the development of adequate fiscal compensation strategies to ensure that incentives for electric vehicles can continue without undermining regional fiscal sustainability. Accordingly, the study recommends that local governments formulate policies capable of balancing the promotion of eco-friendly vehicle adoption with stable tax revenues. Keywords: Battery Electric Vehicles (BEVs), Motor Vehicle Tax (MVT), Motor Vehicle Title Transfer Fee (MVTTF), Regional Tax, 0% Rate
creator: Yohanes Roy Bandur
creator: Bayu Sarjono
rights: Copyright (c) 2026 Yohanes Roy Bandur, Bayu Sarjono https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-23
publication date: 2026-04-23
volume: 15
number: 2
starting page: 1002
ending page: 1014
doi: 10.31959/jm.v15i2.3726

EVALUASI TINGKAT KEPATUHAN IMPORTIR ATAS MEKANISME SELF ASSESSMENT BARANG KIRIMAN HASIL TRANSAKSI PERDAGANGAN DENGAN NILAI PABEAN SAMPAI DENGAN FOB USD 1.500
type: item
description: Introduction: The Indonesian government has enacted new regulations for goods shipped from trade transactions, including Self Assessment, through the Minister of Finance Regulation Number 96 of 2023. This policy has led to manipulation through undervaluation, prompting the government to impose fines for tax evasion. Methods: This study aims to evaluate the extent of importer compliance with the Self Assessment mechanism for goods shipped, using a Fishbone Diagram. This research is a qualitative study employing descriptive analysis and triangulation. Results: Data obtained from interviews with sources from the Directorate General of Customs and Excise and from analysis of imported goods shipment data indicate that importers have complied with existing regulations, but several improvements are needed, such as an application that provides the status of the goods shipment completion process and the socialisation of customs obligation calculations. Keywords: Compliance, Courier Service, Customs, Import, Tax
creator: Disa Agnesia Utari L. Tobing
creator: Siti Nuryanah
rights: Copyright (c) 2026 Disa Agnesia Utari L. Tobing, Siti Nuryanah https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-23
publication date: 2026-04-23
volume: 15
number: 2
starting page: 1015
ending page: 1031
doi: 10.31959/jm.v15i2.3721

PENGARUH PENGETAHUAN INVESTASI, KEBIJAKAN MODAL MINIMUM DAN SOCIAL MEDIA INFLUENCER TERHADAP MINAT MAHASISWA BERINVESTASI
type: item
description: Introduction: This study aims to examine the effect of Investment Knowledge, Minimum Capital Policy, and Social Media Influencers on Students’ Investment Interest. Method: This research employs a quantitative method with data analysis using Multiple Linear Regression, supported by SPSS software. The sample consists of 100 students who invest in stocks at the Indonesia Stock Exchange Investment Gallery across universities in East Nusa Tenggara. Results: The findings indicate that partially, Investment Knowledge, Minimum Capital Policy, and Social Media Influencers each have a significant effect on Students’ Investment Interest. Simultaneously, these three variables influence Students’ Investment Interest by 76%, while the remaining 24% is explained by other factors not examined in this study. Conclusion: The results confirm that Investment Knowledge, Minimum Capital Policy, and Social Media Influencers, both partially and simultaneously, have a significant impact on Students’ Investment Interest. These findings suggest that increasing students’ investment interest is not determined by a single factor but rather by the synergy between cognitive aspects (knowledge), structural policies (ease of initial capital), and socio-digital factors (influencer impact). The novelty of this study lies in the integration of these three variables into a comprehensive analytical model, particularly by positioning Social Media Influencers as a relevant variable in the context of current digital developments. This study offers a new perspective that strategies to enhance students’ investment interest should combine educational approaches, inclusive policies, and the effective use of social media as a communication tool. Keywords: Investment, Literacy, Risk, Shares
creator: Amram Rohi Bire
creator: Enos Kabu
creator: Putri Patricia Tety
rights: Copyright (c) 2026 Amram Rohi Bire, Enos Kabu, Putri Patricia Tety https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-24
publication date: 2026-04-24
volume: 15
number: 2
starting page: 1032
ending page: 1038
doi: 10.31959/jm.v15i2.3791

THE EFFECT OF LABORATORY SERVICE QUALITY ON PATIENT SATISFACTION AT PUSKESMAS AJUNG, JEMBER REGENCY
type: item
description: Introduction: Laboratory services are an essential component of primary healthcare as they support accurate diagnosis and treatment, while also influencing patient perceptions of service quality. However, issues such as long waiting times, limited facilities, and unclear communication may reduce patient satisfaction. Therefore, this study aims to examine the effect of laboratory service quality on patient satisfaction at Puskesmas Ajung, Jember Regency. Methods: This research employed a quantitative approach with a cross-sectional design using accidental sampling, involving 36 respondents who received laboratory services. Data were collected through a structured questionnaire based on service quality dimensions, including reliability, responsiveness, assurance, empathy, and tangibles, and were analyzed using validity and reliability tests and simple linear regression analysis. Results: The findings indicate that laboratory service quality has a positive and significant effect on patient satisfaction, as evidenced by a regression coefficient of 0.257 and a significance value of 0.000, which is lower than 0.05. The correlation coefficient shows a moderately strong relationship, while the coefficient of determination indicates that 31.1% of patient satisfaction can be explained by laboratory service quality. Conclusion and suggestion: It can be concluded that improving laboratory service quality, particularly in terms of service speed, clarity of information, staff professionalism, and facility comfort, will enhance patient satisfaction. Therefore, healthcare providers are encouraged to continuously improve service quality and facilities, while future researchers are advised to include additional variables and larger sample sizes to obtain more comprehensive results. Keywords: Laboratory Service Quality; Patient Satisfaction; Public Health Center; SERVQUAL
creator: Ahmad Hotip Ragil Liansyah
creator: Indria Yuli Susanti
creator: Harmawan Teguh Saputra
rights: Copyright (c) 2026 Ahmad Hotip Ragil Liansyah, Indria Yuli Susanti, Harmawan Teguh Saputra https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-04-28
publication date: 2026-04-28
volume: 15
number: 2
starting page: 1039
ending page: 1050
doi: 10.31959/jm.v15i2.3749

BOARD CHARACTERISTICS AND CSR DISCLOSURE ON SOCIAL MEDIA X
type: item
description: Introduction: CSR disclosures often emphasize social and environmental achievements while ignoring negative aspects that harm the environment, which can lead to public skepticism. Companies can utilize CSR disclosures on social media to increase trust in sustainability claims. This study aims to determine the effect of board characteristics, namely board independence, female directors, and board education level, on CSR disclosure on social media X. Methods: This study employs multiple regression analysis grounded in stakeholder theory, using 5,852 tweets from X (Twitter) accounts of companies in the basic materials, industrials, consumer non-cyclicals, consumer cyclicals, healthcare, and technology sectors listed on the Indonesia Stock Exchange in 2023. This study analyzes CSR disclosure on social media X as the dependent variable with board independence, the presence of female directors, and the education level of the board of directors as independent variables. Results: The multiple regression results show that the education level of the board of directors has a positive effect on CSR disclosure on social media. However, board independence and female directors have no effect on CSR disclosure on social media. Conclusion and suggestion: These findings highlight the importance of the individual qualities of the board of directors in encouraging CSR transparency through social media. Companies should give greater consideration to the educational background of board members, as boards with higher educational attainment are more likely to recognize the importance of information disclosure and the strategic use of social media for stakeholder communication. Keywords: Board of Education, Board of Directors, Corporate Social Responsibility, CSR Disclosure, Social Media,
creator: Tasya Ainun Hidayah
creator: Ani wilujeng Suryani
rights: Copyright (c) 2026 Tasya Ainun Hidayah1), Ani Wilujeng Suryani2) https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-01
publication date: 2026-05-01
volume: 15
number: 2
starting page: 1051
ending page: 1071
doi: 10.31959/jm.v15i2.3781

THE EFFECT OF LIVE INTERACTION, LIMITED-TIME OFFER (LTO), AND HOST ATTRACTIVENESS ON IMPULSIVE BUYING AMONG GEN Z USERS IN THE TIKTOK LIVE SHOPPING FEATURE
type: item
description: Introduction: The development of live shopping features on the TikTok platform has changed consumer shopping behavior patterns, especially among Generation Z, by providing an interactive and persuasive shopping experience. This study aims to analyze the influence of Live Interaction, Limited-Time Offer (LTO), and Host Attractiveness on Impulsive Buying among Generation Z users of the TikTok Live Shopping feature in Surakarta City. Methods: This study uses a quantitative approach, employing a survey distributed to 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression analysis with the help of IBM SPSS software version 27. Result: The study shows that Live Interaction, Limited-Time Offer, and Host Attractiveness have a positive and significant effect on Impulsive Buying. Intensive direct interaction between the host and the audience can create emotional engagement and social closeness that encourages spontaneous purchasing decisions. In addition, the use of limited-time offers creates a sense of urgency and fear of missing out (FOMO), which accelerates unplanned purchasing decisions. The attractiveness of the host, as reflected in their appearance, communication style, and credibility, also plays an important role in building trust and parasocial relationships with viewers. Conclusion: Simultaneously, these three variables have been proven to significantly influence impulsive buying behavior among Generation Z users on TikTok Live Shopping in Surakarta City. Keywords: Host Attractiveness, Impulsive Buying, Limited-Time Offer, Live Interaction, TikTok Live Shopping
creator: Riska Kusuma Anjani
creator: Kurniawati Darmaningrum
creator: Atik Lusia
rights: Copyright (c) 2026 Riska Kusuma Anjani, Kurniawati Darmaningrum, Atik Lusia https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-01
publication date: 2026-05-01
volume: 15
number: 2
starting page: 1072
ending page: 1085
doi: 10.31959/jm.v15i2.3809

PENGARUH PRODUK, HARGA, TEMPAT,DAN PROMOSI TERHADAP MINAT BELI KONSUMEN PADA M-SEE MART NATAR
type: item
description: Introduction: The rapid expansion of the retail sector, particularly minimarkets in Indonesia, has intensified business competition. This situation requires retailers to implement appropriate marketing strategies to attract consumers and enhance purchase intention. M-See Mart Natar is a local minimarket that offers various daily necessities; however, it continues to experience a low level of customer visits. This condition highlights the need to examine marketing factors that influence consumer purchase intention. This study aims to assess the impact of product, price, location, and promotion on consumer purchase intention at M-See Mart Natar. Methods: Using a survey procedure, a quantitative research approach was implemented. 91 respondents who had previously shopped at M-See Mart Natar were requested to complete questionnaires. A purposive sampling technique was implemented. The validity, reliability, and classical assumption tests were conducted after the data were analyzed using multiple linear regression analysis with the assistance of SPSS software. Result: The results suggest that consumer purchase intention is, in part, positively and significantly influenced by product, price, and promotion. At the same time, location does not exhibit a substantial impact. Concurrently, consumer purchase intention is substantially influenced by product, price, place, and promotion. The results of this study are anticipated to offer M-See Mart management valuable insights for the enhancement of marketing strategies to pique consumer interest in purchasing. Keywords: Product, Price, Place, Promotion, Purchase Intention
creator: Cici Salsabela
creator: Selfia Alke Mega
rights: Copyright (c) 2026 Cici Salsabela, Selfia Alke Mega https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-01
publication date: 2026-05-01
volume: 15
number: 2
starting page: 1086
ending page: 1099
doi: 10.31959/jm.v15i2.3798

PERAN BRAND IMAGE SEBAGAI VARIABEL INTERVENING HUBUNGAN CUSTOMER EXPERIENCE, KUALITAS PRODUK DAN PERSEPSI HARGA TERHADAP MINAT BELI ULANG PRODUK UNIQLO
type: item
description: Introduction: This research analyzes the impact of customer experience, product quality, and price perception on repurchase intention for Uniqlo products. Method: This research used a quantitative approach, collecting data through questionnaires and interviews using a purposive sampling technique with 126 respondents who wear Uniqlo. Data analysis was conducted using SmartPLS 4 through outer model, inner model, and mediation testing. Results: The findings indicate that customer experience, product quality, and price perception have a positive and significant influence on repurchase intention, with brand image acting as an indirect mediating variable. These findings provide practical implications for developing marketing strategies to increase repurchase intention. Conclusions and Recommendations: Customer experience, product quality, and price perception have a significant positive influence on repurchase intention for Uniqlo products, both directly and indirectly through brand image. Further research is recommended to use different objects, add additional independent variables, and apply longitudinal data. For companies, it is important to maintain and strengthen a brand image that is aligned with product quality and service in order to maintain loyalty and encourage repeat purchases. Keywords: Brand Image, Customer Experience, Product Quality, Price Perception, Repurchase Intention
creator: Finishia Malihah Hisyam
creator: Diana Aqmala
creator: Fakhmi Zakaria
creator: Linda Ayu Oktoriza
rights: Copyright (c) 2026 Finishia Malihah Hisyam , Diana Aqmala, Fakhmi Zakaria, Linda Ayu Oktoriza https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-01
publication date: 2026-05-01
volume: 15
number: 2
starting page: 1100
ending page: 1115
doi: 10.31959/jm.v15i2.3762

SERVICE QUALITY AND BPJS PATIENT SATISFACTION AT THE MATERNAL AND CHILD HEALTH CLINIC (KIA) OF LEDOKOMBO HEALTH CENTER, JEMBER REGENCY
type: item
description: Introduction: This study aims to analyze the relationship between BPJS patient satisfaction and the quality of maternal and child health (KIA) services at the Ledokombo Community Health Center. Patient satisfaction is a crucial indicator in assessing the success of healthcare services, particularly within the National Health Insurance (JKN) scheme implemented through BPJS. The KIA service, as a maternal health service at the community health center, possesses both clinical and interpersonal characteristics that influence patient perceptions of quality and satisfaction. Methods: This study used a quantitative analytical design with a correlational approach, involving 100 BPJS patients at the KIA Clinic of Ledokombo Community Health Center. Data were collected using a 5-point Likert-scale SERVQUAL questionnaire and analyzed using the Pearson Product-Moment correlation test in SPSS 2025. Results: The results show that service quality at the MCH clinic is classified as good, with Assurance and Responsiveness as the most prominent dimensions. Patients feel safe, trust healthcare providers, and receive fast and responsive services. A total of 76% of respondents reported being satisfied, although some were moderately satisfied or dissatisfied, particularly regarding communication and personal attention. Pearson analysis indicates a strong and significant positive relationship between service quality and patient satisfaction (r = 0.684; p = 0.000), thus the research hypothesis is accepted. Conclusion and suggestion: There is a significant relationship between service quality and BPJS patient satisfaction at the MCH clinic. Therefore, increased satisfaction can be achieved by strengthening clinical competence, service speed, and interpersonal communication. It is recommended that community health centers strengthen clinical communication training and optimize maternal service flows. Keywords: BPJS, KIA, Primary Health Care, Satisfaction, Service Quality
creator: Dessy Yulianti
creator: Harmawan Teguh Saputra
creator: Hanif Hadinata Utama
rights: Copyright (c) 2026 Dessy Yulianti, Harmawan Teguh Saputra, Hanif Hadinata Utama https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-05
publication date: 2026-05-05
volume: 15
number: 2
starting page: 1116
ending page: 1125
doi: 10.31959/jm.v15i2.3764

ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA BISNIS RITEL STUDI KASUS TOKO BASMALAH
type: item
description: Introduction: This study began with the importance of internal control management of merchandise inventory in the retail business, which is an important asset and has a direct impact on the company's operational continuity and financial performance. The Basmalah store in the Jungcangcang branch was chosen as the object of this study because it is a partnership retailer with a large turnover and a wide variety of inventory, requiring an effective control system to minimize the risk of stockouts, damage to goods, loss of goods, and fraud. Methods: The method used in this study was a qualitative approach with a case study method, which included interviews, observations, and documentation of the processes of receiving, storing, recording, and monitoring inventory. Results: The results of the study indicate that the implementation of internal controls on merchandise inventory at Basmalah Store has functioned well and is in accordance with internal control regulations. This includes segregation of duties, restrictions on access to storage, and periodic inventory checks both physically and using the system. In practice, minor operational weaknesses were also identified, such as human error in stock recording during peak hours and occasional delays in system updates. However, this study also found several shortcomings, such as limited storage space, which forces some goods to be stored outside, thereby allowing for damage to the quality of goods and dependence on certain suppliers, which can cause disruptions in supply and increased costs. Conclusion and suggestion: This study focused on one branch of the store and applied qualitative methods, so the results cannot be applied to the entire Basmalah chain or other retailers. To overcome this problem, this study suggests strengthening goods receiving procedures, changing warehouse layout, and diversifying suppliers in order to improve the efficiency of internal control of merchandise inventory in similar retail businesses. Th…
creator: Saodah Zahrol Maulida
creator: Shalehoddin Shalehoddin
rights: Copyright (c) 2026 Saodah Zahrol Maulida, Shalehoddin https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-06
publication date: 2026-05-06
volume: 15
number: 2
starting page: 1126
ending page: 1137
doi: 10.31959/jm.v15i2.3708

THE IMPACT OF EVA AND MVA ON STOCK RETURNS THROUGH COMPANY VALUE: EVIDENCE FROM INDONESIAN PROPERTY COMPANIES FOR THE 2020–2024 PERIOD
type: item
description: Introduction: This research was intended to examine how Economic Value Added (EVA) and Market Value Added (MVA) influence stock returns, with company value serving as a mediating variable. This research centers on companies within the property sector that are registered on the Indonesian Stock Exchange (IDX) from 2020 to 2024. The property sector was chosen because it has high investment potential, but its performance often fluctuates due to macroeconomic uncertainty and investor perception of the company's value. Methods: A quantitative approach was chosen in this research. There are 92 companies in the population, with the final sample of 10 companies processed from purposive sampling techniques. Data analysis in this research was carried out using classic assumption tests, partial tests, and coefficient of determination tests. In addition, mediation analysis was performed using the PROCESS macro developed by Hayes with the assistance of SPSS 26. Results: The results demonstrate that both EVA and MVA influence the company's value. Market added value, economic added value, and company value do not impact stock returns. After a mediation test using PROCESS macro Hayes, the company's value was unable to mediate between the impact of EVA and MVA on stock returns. Conclusion and Suggestion: This research concludes that both EVA and MVA can be determinants of investor confidence. This emphasizes the importance of companies optimizing their financial performance to increase company value and stock returns. It is advised for future researchers to increase the research object, sample, and observation period to obtain more comprehensive results. It is also recommended to add other variables such as financial value added, good corporate governance, dividend policy, and macroeconomics. Keywords: Economic Value Added, Market Value Added, Company Value, Stock Returns
creator: Aulia Syafira Azzahro
creator: Lailatus Sa'adah
rights: Copyright (c) 2026 Aulia Syafira Azzahro, Lailatus Sa'adah https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-07
publication date: 2026-05-07
volume: 15
number: 2
starting page: 1138
ending page: 1150
doi: 10.31959/jm.v15i2.3655

THE EFFECT OF CORRUPTION, ECONOMIC GROWTH AND INFLATION ON POVERTY IN SOUTH SULAWESI PROVINCE
type: item
description: Introduction: The purpose of this study is to analyze how poverty in South Sulawesi Province is influenced by corruption, economic growth, and inflation between 2020 and 2024. Methods: This study uses associative techniques and is quantitative in nature. Time series data (2020-2024) and cross-sectional data (24 districts/cities in South Sulawesi Province) are combined to form secondary data in the form of panel data. The data was obtained from the Central Statistics Agency (BPS) and related organizations. Data analysis was performed using multiple linear regression methods with a panel data model through IBM SPSS Statistics 2024 software. Results: The results show that, partially, the corruption variable has no effect on poverty in South Sulawesi Province. Meanwhile, economic growth hurts poverty, which means that poverty rates can be reduced through higher economic growth, while inflation has a positive effect on poverty, indicating that rising inflation tends to increase the number of poor people. Simultaneously, these three variables affect poverty with a contribution of 6.9%, while the remaining 93.1% is influenced by variables not included in the research model. Keywords: Corruption, Economic Growth, Inflation, Panel Data, Poverty.
creator: Ade Lilis
creator: I Ketut Patra
creator: Ahmad Refki Saputra
rights: Copyright (c) 2026 Ade Lilis1), I Ketut Patra2), Ahmad Refki Saputra3) https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-07
publication date: 2026-05-07
volume: 15
number: 2
starting page: 1151
ending page: 1160
doi: 10.31959/jm.v15i2.3852

BERBAHASA GLOBAL, BERJUALAN LOKAL: STUDI TENTANG PERAN BAHASA INGGRIS DALAM MENINGKATKAN KREDIBILITAS MEREK DALAM PEMASARAN INFLUENCER INDONESIA
type: item
description: Introduction: In the context of globalization, the use of English by Indonesian influencers in promoting local brands has become a common strategy, as it conveys a modern and international image while enhancing the brand’s professionalism, appeal, and perceived quality among consumers from diverse cultural backgrounds. However, the inappropriate or inaccurate use of English that does not align with the target audience may lead to misunderstandings, damage brand image, and reduce consumer trust and engagement. Therefore, the effectiveness of English in enhancing brand credibility through influencer marketing remains an important issue that requires further investigation. This study aims to describe the forms of English usage in the marketing content of local brand products by Indonesian influencers on social media and to examine consumers’ perceptions and trust toward brands based on the language used by influencers. Methods: The study employed a mixed-method approach, combining quantitative and qualitative methods. Data were collected through observation, documentation, and an online survey using a questionnaire as the research instrument. Data analysis was conducted using both qualitative and quantitative techniques. Results: The findings indicate that English is predominantly used through code-mixing and code-switching within an informal language style. From the audience’s perspective, the use of English is perceived to enhance the dimensions of brand expertise and attractiveness, while its influence on the trust dimension remains moderate. Conclusion and suggestion: These results suggest that English functions as a symbolic cue of professionalism and modernity rather than as a sole determinant of brand credibility. This study contributes to interdisciplinary discussions in linguistics, marketing, and consumer behavior within the context of local digital marketing practices. Keywords: Brand Credibility, English Language, Influencer Marketing, Local Brands
creator: Anastasia Imelda Sayd
creator: Hamzah Nazarudin
creator: Irience Rachel Agatha Manongga
rights: Copyright (c) 2026 Anastasia Imelda Sayd, Hamzah Nazarudin, Irience Rachel Agatha Manongga https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-12
publication date: 2026-05-12
volume: 15
number: 2
starting page: 1161
ending page: 1169
doi: 10.31959/jm.v15i2.3876

THE INFLUENCE OF FINANCIAL INCLUSION, ACCESS TO FINANCING, AND TECHNOLOGICAL INNOVATION ON MICRO, SMALL, AND MEDIUM ENTERPRISES GROWTH IN KUPANG CITY
type: item
description: Introduction: This research examines the influence of financial inclusion, access to financing, and technological innovation on the growth of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. Methods: The population in this study was MSME entrepreneurs, especially ikat weavers, totaling 357 business units. The number of samples used in this study was 189 respondents. The sampling technique was the Slovin method. Data Analysis Techniques used included instrument validity and reliability tests, partial influence tests (t-tests), and simultaneous influence tests (F-tests). Results: The results indicate that financial inclusion and access to financing have a positive and significant influence on MSME growth, with significance values of 0.014 and 0.001, respectively. Meanwhile, the effect of technological innovation on MSME growth is insignificant, with a significance value of 0.286. Simultaneous analysis also shows that these three factors together have a positive and significant influence on MSME growth, with an F-value of 2.984, which is greater than the F-table of 2.650 Conclusion and suggestion: Based on these results, recommendations include improving financial literacy, expanding access to financing through more accessible financing products, and encouraging the adoption of digital technology by MSMEs. Furthermore, the importance of policies that support MSMEs and strengthening collaboration between the government, financial institutions, and MSME players are also key to creating an ecosystem that supports MSME growth in Kupang City. By implementing these recommendations, it is hoped that MSMEs can grow more rapidly, increase their competitiveness, and contribute more to the local economy. Keywords: Access to Financing, Economic Growth, Financial Inclusion, Technological Innovation
creator: Zainuddin Adang Djaha
creator: Selfesina Samadara
creator: Jennie Sarlota Sir
creator: Herni Sunarya
rights: Copyright (c) 2026 Zainuddin Adang Djaha, Selfesina Samadara, Jennie Sarlota Sir, Herni Sunarya https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-12
publication date: 2026-05-12
volume: 15
number: 2
starting page: 1170
ending page: 1176
doi: 10.31959/jm.v15i2.3877

VILLAGE FUND MANAGEMENT ACCOUNTABILITY MODEL: THE ROLE OF INTERNAL CONTROL AND ORGANIZATIONAL CULTURE
type: item
description: Introduction: The purpose of this study is to analyze the influence of internal control and organizational culture on the accountability of village fund management in Taibenu District. The urgency of this research is to provide input to increase accountability in village fund management, provide information for improving policies related to village funds, and increase understanding of the importance of accountability in village fund management. Methods: This study is a quantitative study using primary data obtained by respondents. The data analysis techniques used include the classical assumption deviation test and multiple regression analysis as well as the T test and the F test. While the multiple regression equation model used in this study is: Y = a + b1X1 + b2X2 + e, Results: The results of the study show that good internal control and organizational culture partially and simultaneously have a positive and significant effect on the accountability of village fund management. With the results of the t test = 3.722 with p = 0.001 < 0.05 and the t test = 2.467 with p = 0.022 <0.05 and the F test showed a calculated F value of 24.602 with a significance level of p = 0.000 < 0.05. Keywords: Accountability, Internal Control, Organizational Culture, Village Fund
creator: Nonce Farida Tuati
creator: Abdul Halik
creator: Siti Mujanah
creator: Deetje W. Manuain
creator: Hapsa Usman
rights: Copyright (c) 2026 Nonce Farida Tuati, Abdul Halik, Siti Mujanah. Deetje W. Manuain, Hapsa Usman https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-12
publication date: 2026-05-12
volume: 15
number: 2
starting page: 1177
ending page: 1186
doi: 10.31959/jm.v15i2.3629

DAMPAK PENERAPAN E-COMMERCE DAN MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN USAHA KECIL MENENGAH (UMKM) KOTA KUPANG
type: item
description: Introduction: This study aims to analyze the effect of e-commerce adoption and financial management on the financial performance of Small and Medium Enterprises (SMEs) in Kupang City. Methods: The study employs a quantitative approach using a survey method through Likert-scale questionnaires distributed to 120 SME owners, selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 25, preceded by validity, reliability, and classical assumption tests. Results: The results show that partially, e-commerce has a positive and significant effect on financial performance (t = 5.432; p = 0.000), as does financial management (t = 3.876; p = 0.001). Simultaneously, both variables have a significant effect on financial performance (F = 45.210; p = 0.000). The coefficient of determination (R²) of 0.58 indicates that 58% of the variation in financial performance can be explained by these two variables. The findings indicate that e-commerce has a more dominant influence compared to financial management; however, both variables are complementary in improving SME financial performance. Therefore, the integration of business digitalization and sound financial management is a key factor in enhancing the competitiveness and sustainability of SMEs in Kupang City. Keywords: E-Commerce, Financial Management, Financial Performance, SMEs,
creator: Moni Yuniati Siahaan
creator: Wilhelmina Muni
creator: Selfesina Samadara
rights: Copyright (c) 2026 Moni Y. Siahaan, Wilhelmina Muni, Selfesina Samadara https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-12
publication date: 2026-05-12
volume: 15
number: 2
starting page: 1187
ending page: 1193
doi: 10.31959/jm.v15i2.3888

ANALISIS PERBANDINGAN STABILITAS SISTEM KEUANGAN BANK PEMERINTAH DAN BANK SWASTA DI INDONESIA DENGAN PENDEKATAN MIKROPRUDENSIAL
type: item
description: Introduction: This study aims to assess the stability of the financial system across state-owned and national private banks using a microprudential approach. Several important microprudential indicators used in this study include the Capital Adequacy Ratio (CAR), which measures a bank's ability to bear the risk of loss. Asset quality measures the quality of bank assets, including the Non-Performing Loan (NPL) ratio. Liquidity measures the bank's ability to meet its short-term obligations. Profitability measures the bank's ability to generate profits. Net Interest Margin (NIM) to measure the bank's efficiency in interest management. Operating Costs and Operating Income (BOPO) to measure the efficiency of the bank's operational costs. Methods: This research is a quantitative descriptive study. The sample used in this study consists of banks with assets ranked among the 10 largest in Indonesia. All 10 samples were determined using a purposive sampling technique. financial performance summaries for the 2022-2024 period. The variables examined in this study include credit quality (NPL), bank liquidity (LDR), capital adequacy (CAR), profit-generating capacity (ROA and NIM), regulatory compliance (Reserve Requirement), and management efficiency (BOPO). The data analysis technique used was descriptive statistical analysis, as well as the Independent Sample t-test to compare the averages of two unrelated groups. Results: From the difference test, only the Capital Adequacy Ratio (CAR) indicator has a significant difference between the government bank group and the private bank group, while for other indicators such as Return on Assets (ROA), Net interest margin (NIM), Operating Costs Operating Income (BOPO), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Reserve Requirement (RR) there is no significant difference between the government bank group and the private bank group. Keywords: Comparison, Financial Stability, Government Banks, Microprudential, Private Banks
creator: Ambardi Ambardi
creator: Adi Rizfal Efriadi
creator: Rizki Maulana Pribadi
creator: Aam Aminah
creator: Ahmad Eko Saputro
rights: Copyright (c) 2026 Ambardi, Adi Rizfal Efriadi, Rizki Maulana Pribadi ,Aam Aminah ,Ahmad Eko Saputro https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-16
publication date: 2026-05-16
volume: 15
number: 2
starting page: 1194
ending page: 1202
doi: 10.31959/jm.v15i2.3848

ANALYSIS OF THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND RETURN ON EQUITY ON FIRM VALUE IN TRANSPORTATION SECTOR COMPANIES
type: item
description: Introduction: This study aims to analyze the influence of the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on firm value, which is proxied by Price to Book Value (PBV), in transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Methods: A quantitative, associative design was employed, using secondary data from annual financial reports. The analysis was conducted using multiple linear regression after fulfilling classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Results: Based on the results of data analysis and discussion regarding the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on Firm Value (PBV) in transportation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, it can be concluded that the financial condition of transportation sector companies shows quite high variation. The average Current Ratio (CR) of 1.25 indicates a relatively good short-term liquidity capability, although there is substantial variation between companies. The average Debt to Equity Ratio (DER) of 1.06 indicates a balanced capital structure between equity and debt, yet with a large variation among the companies. The average Return on Equity (ROE) of –0.039 shows that, in general, transportation companies still have low profitability performance, even tending to be negative in several companies. Meanwhile, the average firm value (PBV) of 1.62 indicates that the market still provides a positive valuation of companies’ prospects in this sector, although the internal financial condition has not yet been fully stable. Overall, it can be concluded that the Debt to Equity Ratio (DER) is the most influential variable affecting the firm value of transportation sector companies. This demonstrates that capital structure plays an important role in investors’ perception of firm valu…
creator: Wilhelmina Muni
creator: Moni Yuniati Siahaan
creator: Irena Juniarti Veranda Rea
rights: Copyright (c) 2026 Wilhelmina Muni , Moni Yuniati Siahaan , Irena Juniarti Veranda Rea https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-19
publication date: 2026-05-19
volume: 15
number: 2
starting page: 1203
ending page: 1213
doi: 10.31959/jm.v15i2.3685

THE EFFECT OF ESG AWARENESS AND BRIMO APPLICATION FEATURE INNOVATION ON THE INTEREST IN USING THE BRIMO APPLICATION THROUGH CUSTOMER SATISFACTION
type: item
description: Introduction: This study aims to analyze the effect of ESG awareness and innovation in BRImo application features on users’ intention to use the BRImo application through customer satisfaction. The study is motivated by the increasing need for innovative and sustainable digital banking services in response to rapid digital transformation in the banking sector. Methods: This research employs a quantitative method with an explanatory research approach. Data were collected through questionnaires distributed to BRImo application users in Palopo City. A total of 400 respondents were selected using a purposive sampling technique. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 3.0 software. Results: The results indicate that ESG awareness and innovation in BRImo application features have a positive and significant effect on customer satisfaction and users’ intention to use the application. In addition, customer satisfaction is proven to partially mediate the relationship between ESG awareness and feature innovation on the intention to use BRImo. Conclusion and suggestion: The findings confirm that the success of banking digitalization is not only determined by technological innovation but also by the implementation of sustainability values that can enhance customer trust and loyalty. Keywords: BRImo, Customer Satisfaction, Digital Innovation, ESG
creator: Nurul Islamiah
creator: Jumawan Jasman
creator: Hapid Hapid
rights: Copyright (c) 2026 Nurul Islamiah, Jumawan Jasman, Hapid https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-05-21
publication date: 2026-05-21
volume: 15
number: 2
starting page: 1214
ending page: 1226
doi: 10.31959/jm.v15i2.3819

DINAMIKA KEWIRAUSAHAAN PEREMPUAN MUDA DALAM MENGELOLA BISNIS
type: item
description: Introduction: This study aims to explore the entrepreneurial dynamics of young women in managing snack and catering businesses within the Micro, Small, and Medium Enterprises (MSMEs) sector in Semarang. The research focuses on motivation, challenges, adaptive strategies, and business sustainability orientation Methods: A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, participatory observation, and documentation involving young women entrepreneurs. Data validity was ensured through source and method triangulation. Results: The findings reveal that entrepreneurial motivation among young women is driven not only by economic necessity but also by self-actualization and the need for flexibility in balancing domestic and productive roles. The main challenges include limited access to capital, low digital literacy, and intense market competition. In response, entrepreneurs adopt adaptive strategies such as product innovation, digital-based marketing optimization, and strengthening social and customer networks. Furthermore, the study identifies strong resilience and adaptive capacity as key social capital in sustaining business continuity. This study contributes to the literature by uncovering the entrepreneurial dynamics of young women as an adaptive process shaped not only by economic factors, but also by the interplay of dual roles, resilience, and adaptive strategies in navigating constraints and a changing business environment. These findings highlight the importance of strengthening young women’s entrepreneurial capacity through training, access to financing, and community-based mentoring to enhance the competitiveness and sustainability of MSMEs at the local level. Keywords: Young Women Entrepreneurship, MSMES, Adaptive Strategies, Resilience, Business Sustainability
creator: Masine Slahanti
creator: Novianto Noegroho
creator: Johanis Souisa
creator: Soegihartono Soegihartono
rights: Copyright (c) 2026 Masine Slahanti, Novianto Noegroho, Johanis Souisa, Soegihartono https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-05
publication date: 2026-06-05
volume: 15
number: 2
starting page: 1227
ending page: 1233
doi: 10.31959/jm.v15i2.3840

THE EFFECT OF AIR TRAFFIC CONTROLLER ASSISTANT AVAILABILITY ON AIR TRAFFIC CONTROLLER WORKLOAD: A HUMAN RESOURCE MANAGEMENT PERSPECTIVE
type: item
description: The increasing intensity of air traffic has a direct impact on the workload of Air Traffic Controllers (ATCs), who serve as key human resources within air navigation service organizations. Previous studies on ATC workload have predominantly emphasized technical and operational aspects related to aviation safety, while managerial and organizational perspectives—particularly those concerning human resource support—remain relatively limited. This study aims to examine the effect of the availability of Air Traffic Controller Assistants (ATCAs) on the workload of Air Traffic Controllers from a human resource management perspective. This research employed an explanatory design using a quantitative approach. Data were collected through a survey of 64 Air Traffic Controllers assigned to the Approach/Terminal unit. ATC workload was measured using the NASA Task Load Index (NASA-TLX), while the availability of ATCAs was assessed using a structured questionnaire. Data analysis was conducted through descriptive statistics, assumption testing, and simple linear regression using SPSS software. The results indicate that the availability of ATCAs has a statistically significant effect on ATC workload (p < 0.05), although the magnitude of this effect is moderate. These findings suggest that human resource support through the management of support personnel plays an important role in influencing workload, particularly in work environments characterized by high cognitive demands and time pressure. This study concludes that managing the availability of ATCAs should be considered an integral component of human resource management strategies aimed at enhancing work effectiveness and organizational sustainability within air navigation service organizations.
creator: Radhinal Oricho Meisida
creator: Imam Sonhaji
creator: Martha Saulina
rights: Copyright (c) 2026 Radhinal Oricho Meisida, Imam Sonhaji, Martha Saulina 3 https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-07
publication date: 2026-06-07
volume: 15
number: 2
starting page: 1234
ending page: 1242
doi: 10.31959/jm.v15i2.3760

PENGARUH PENDAPATAN, GAYA HIDUP DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA PROGRAM STUDI MANAJEMEN UNIVERSITAS YPPI REMBANG
type: item
description: Introduction: Students are often driven by specific motivations to acquire the products they need to fulfill their needs. This is because they tend to be tempted by popular or branded items. Moreover, many companies are focusing on students or the younger generation as their target market. Technological advancements are making it easier for students to stay informed about new trends and access these products, thus making them spend their money more quickly, not just on everyday items. Methods: This study used a quantitative method. The research object was YPPI Rembang University students with a population of 201 students and a sample of 67 respondents determined using proportional sampling techniques. The research instrument was a questionnaire. The data analysis technique used was multiple linear regression, while the data processing was carried out using the SPSS application. Results: The results of the study indicate that income has a negative and significant effect on financial behavior, meaning that higher respondents' income does not always lead to better financial behavior; it can even trigger less wise financial behavior. Furthermore, this study also found that lifestyle has a positive and significant effect on financial behavior, so that the better the lifestyle management, the better the financial behavior of students. In addition, financial literacy has been shown to have a positive and significant effect on financial behavior, indicating that the higher the level of financial literacy possessed by students, the better their ability to manage their finances responsibly. Keywords: Financial Behavior, Financial Literacy, Income, Lifestyle, Students.
creator: Fahrudin Fahrudin
creator: Wulan Suryandani
rights: Copyright (c) 2026 Fahrudin, Wulan Suryandani https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-09
publication date: 2026-06-09
volume: 15
number: 2
starting page: 1243
ending page: 1253
doi: 10.31959/jm.v15i2.3677

CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM KONTEKS UKM: ANTARA KONSEP DAN PRAKTIK
type: item
description: Introduction: Penelitian ini menyoroti pentingnya peran CSR dalam pengembangan UKM di Indonesia, yang selama ini masih bersifat filantropis dan kurang strategis. Melalui studi ini, diharapkan dapat dipahami persepsi, kendala, dan peluang integrasi CSR untuk meningkatkan keberlanjutan dan daya saing UKM di era global. Methods: Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam terhadap 7 pemilik UKM yang terdaftar di web Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Sumber data sekunder diperoleh dari website perusahaan multinasional dan literatur terkait. Data dianalisis secara deskriptif untuk memahami persepsi, praktik, serta tantangan implementasi CSR di UKM. Results Hasil penelitian menunjukkan bahwa persepsi dan praktik CSR di kalangan UKM masih terbatas dan sering kali bersifat filantropis, di mana UKM memaknainya CSR hanya sebagai kewajiban moral daripada instrumen strategis. Sebagian besar pemilik UKM tidak menyadari istilah CSR dan menganggap bahwa kegiatan sosial yang mereka lakukan sudah menyerupai praktik CSR. Faktor pendorong utama kegiatan CSR adalah keterlibatan dan dukungan dari komunitas lokal, serta reputasi pribadi pemilik yang merasa bangga dan puas secara moral. Meski demikian, ada ketidaktahuan dan ketidakjelasan mengenai manfaat jangka panjang dan dampak strategis CSR terhadap keberlanjutan usaha. Sebagian besar UKM belum memiliki rencana yang jelas untuk mengintegrasikan CSR dalam strategi bisnis mereka dan belum melaporkan praktik CSR secara formal sesuai standar global. Selain itu, ditemukan tantangan utama berupa minimnya kesadaran, standar terintegrasi, kompetensi, dan tenaga kerja yang cukup untuk koordinasi dan pelaksanaan kegiatan CSR. Pada akhirnya, praktik CSR di UKM lebih bersifat responsif terhadap kebutuhan sosial sesaat daripada bagian integral dari strategi keberlanjutan jangka panjang.
creator: Ni Made Ayu Dwijayanti
creator: Tiara Kusuma Dewi
creator: Ni Nengah Lasmini
rights: Copyright (c) 2026 Ni Made Ayu Dwijayanti, Tiara Kusuma Dewi, Ni Nengah Lasmini https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-09
publication date: 2026-06-09
volume: 15
number: 2
starting page: 1254
ending page: 1260
doi: 10.31959/jm.v15i2.3825

THE IMPACT OF MACROECONOMICS AND CAPITAL STRUCTURE ON COMPANY VALUE THROUGH FINANCIAL PERFORMANCE AND COMPANY SIZE IN THE BASIC MATERIAL SECTOR OF THE INDONESIAN STOCK EXCHANGE (2021–2024).
type: item
description: Introduction: This study aims to analyze the indirect influence between macro fundamental variables, capital structure, financial performance, firm size, and firm value. Method: This explanatory quantitative research type adopts Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the mediation relationship and reveals. Result: The findings of macro fundamentals have a significant positive effect on financial performance and firm size but its indirect effect on firm value through firm size is negative, capital structure shows a paradox of indirect influence - negative through financial performance but positive through firm size. These findings highlight three main theoretical contributions: first, the validation of a firm valuation model that integrates complex mediation effects. The research gap identified is the need to explore moderating variables such as corporate governance and industry characteristics that may influence the dynamics of this indirect relationship. Keywords: Capital Structure, Financial Performance, Firm Size, And Firm Value
creator: Marli Marli
rights: Copyright (c) 2026 Marli https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-09
publication date: 2026-06-09
volume: 15
number: 2
starting page: 1261
ending page: 1275
doi: 10.31959/jm.v15i2.3813

THE MEDIATING ROLE OF BRAND IMAGE AND BRAND LOYALTY IN THE INFLUENCE OF SUSTAINABLE MARKETING ON CONSUMER SUSTAINABLE PURCHASES AT THE BODY SHOP MALANG
type: item
description: Introduction: This study aims to analyze the mediating role of Brand Image and Brand Loyalty in the influence of Sustainable Marketing on Sustainable Purchasing among The Body Shop consumers. Methods: this study is a quantitative approach with a causality research design to test the relationship between variables. Data were collected through distributing questionnaires to respondents determined using a purposive sampling technique with the criteria of consumers who have purchased The Body Shop products. The collected data were then analyzed using path analysis techniques to test hypotheses regarding the direct and indirect effects between research variables. The results of the analysis show that Sustainable Marketing has a significant effect on Brand Image and Brand Loyalty, while Brand Loyalty is proven to play a full mediator in encouraging Sustainable Purchasing. Results: The results of the analysis show that Sustainable Marketing has a significant effect on Brand Image and Brand Loyalty, while Brand Loyalty is proven to play a full mediator in encouraging Sustainable Purchasing. This study contributes to the development of marketing science by emphasizing that effective sustainable strategies must be able to go beyond the cognitive aspect and touch the affective dimension of consumers to create lasting purchasing behavior. The research gap of this study lies in the focus on strengthening the affective dimension through emotional attachment as the main mediator, which is different from previous studies that emphasize more on cognitive perception of brand image or less consider the role of emotional loyalty specifically in the context of established brands, in addition to the inconsistency of previous research findings regarding the dominance of cognitive versus affective factors in mediating sustainable marketing relationships and sustainable consumer purchases. Keywords: Brand Image, Brand Loyalty, Sustainable Marketing, Sustainable Purchasing
creator: Didik Priyo Sugiharto
rights: Copyright (c) 2026 Didik Priyo Sugiharto https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-09
publication date: 2026-06-09
volume: 15
number: 2
starting page: 1276
ending page: 1287
doi: 10.31959/jm.v15i2.3833

THE INFLUENCE OF TRANSFORMATIONAL AND TRANSACTIONAL LEADERSHIP ON PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE IN EMPLOYEES OF PT MOYA KASRI WIRA JATIM
type: item
description: Introduction: This study aims to explore the impact of transformational and transactional leadership on employee performance, using job satisfaction as a mediating factor at PT Moya Kasri Wira Jatim. Methods: The study employes a quantitative metodology, using Partial Least Square–Structural Equation Modeling (PLS-SEM) for data analysis. The research involved a sample of 117 participants. Results: Results from the research show that transformational leadership enhances employee satisfaction (t= 6. 677; p < 0. 05). The mediation analysis demonstrates that job satisfaction does not act as a mediator between transformational and transactional leadership concerning performance (p > 0. 05). Conclusion and suggestion: From these observations, it can be deduced that enhancing employee performance is more closely related to the type of leadership exhibited style than by the level of job satisfaction directly. Therefore, companies need to optimize both leadership styles in a balanced manner to achieve maximum performance results. Keywords: Employee Performance. Job Satisfaction, Transformational Leadership, Transactional Leadership
creator: Nur Wakhidatul Fikriyah Salsabila
creator: Khotim Fadhli
rights: Copyright (c) 2026 Nur Wakhidatul Fikriyah Salsabila, Khotim Fadhli https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-09
publication date: 2026-06-09
volume: 15
number: 2
starting page: 1288
ending page: 1299
doi: 10.31959/jm.v15i2.3841

PENGEMBANGAN STRATEGI MANAJEMEN UKM HOMESTAY DI KECAMATAN NUSALAUT, MALUKU TENGAH
type: item
description: Introduction: This study aims to analyse the weaknesses of management strategies and identify local tourism potential for the development of homestay SMEs in Nusalaut District, Central Maluku. Method: This research uses a qualitative approach, focusing on four villages with homestay accommodations. Results: The results show that the growth of the homestay business in Nusalaut is hindered by minimal promotion, a lack of local service competencies, and, most critically, the absence of formal Standard Operating Procedures (SOPs) and the yet-to-be-established Tourism Awareness Group (Pokdarwis). The proposed management strategy emphasises service standardisation through local wisdom-based SOPs, enhancing human resource capacity through training, and the formation of Pokdarwis as coordinators for integrated tourism promotion. Implementing this strategy is important to encourage sustainable community-based tourism (CBT) in Nusalaut. Keywords: Community-Based Tourism, Homestay SMEs, Management Strategy, Pokdarwis, Nusalaut.
creator: Abdulharis Tamalene
creator: Kalsum Lussy
creator: Marsya S.I. Matitaputty
rights: Copyright (c) 2026 Abdulharis Tamalene, Kalsum Lussy, Marsya S.I. Matitaputty https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-15
publication date: 2026-06-15
volume: 15
number: 2
starting page: 1300
ending page: 1305
doi: 10.31959/jm.v15i2.3875

BUSINESS PLANNING FOR SMART KIDS DAYCARE IN CIMAHI CITY
type: item
description: Daycare Smart Kids is an early childhood daycare business located in South Cimahi, offering an integrated service concept that combines professional childcare, thematic educational stimulation, and regular psychological and medical monitoring. This business responds to the needs of young families, especially working parents seeking a safe, comfortable, and developmentally supportive childcare solution. Based on market analysis and demographic data, South Cimahi shows strong potential, marked by the growing number of young families and increased female workforce participation. The limited availability of daycare centers that meet high educational and safety standards gives Daycare Smart Kids a strategic position in the market. Its services include flexible membership options, daily, weekly, and monthly real-time CCTV access for parents, and a curriculum focused on character and creativity development. The primary target market includes middle-income young families in Cimahi and West Bandung, with an expected annual customer growth rate of over 12%. Financially, this project is highly viable. With a total initial investment of Rp 236,273,750, the payback period is projected at 2 years and 3 months. The business demonstrates strong performance indicators, including a Net Present Value (NPV) of Rp 460,503,349, an Internal Rate of Return (IRR) of 48%, and a Profitability Index (PI) of 2.95. Return on Investment (ROI) stands at 302%, while the Gross Profit Margin (GPM) and Net Profit Margin (NPM) are 60.81% and 15.25%, respectively, indicating high operational efficiency and profitability. The business is projected to generate positive cash flow starting in the third year, signaling a timely transition from investment phase to profitability. The competitive advantages of Daycare Smart Kids lie in its certified human resources, modern and child-friendly learning facilities, the use of digital technology, and operations aligned with the national TARA standard. The business …
creator: Reja Apriangga Nugraha
creator: Yenny Maya Dora
rights: Copyright (c) 2026 Reja Apriangga Nugraha, Yenny Maya Dora https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-16
publication date: 2026-06-16
volume: 15
number: 2
starting page: 1306
ending page: 1317
doi: 10.31959/jm.v15i2.3352

DAMPAK PENERAPAN GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN KUPANG
type: item
description: Introduction: The quality of Local Government Financial Statements is an important indicator of public accountability and financial transparency. In Kupang Regency, the improvement of financial reporting quality requires strong governance practices and competent human resources in financial management. This study aims to examine the effect of good governance and human resource competency on the quality of Local Government Financial Statements. Method: This research employed a quantitative approach with a causal associative design. The population consisted of financial and asset management officers from 52 regional apparatus organizations in Kupang Regency. A saturated sampling technique was applied because the population was relatively accessible, resulting in 208 respondents. Data were collected using structured questionnaires and analyzed through multiple linear regression. Results: The reliability test showed that all research instruments were reliable, with Cronbach’s Alpha values of 0.913 for good governance, 0.907 for human resource competency, and 0.918 for financial statement quality. The regression analysis produced the equation Y = 0.673 + 0.485X₁ + 0.326X₂ + e. The results indicate that good governance has a positive and significant effect on the quality of Local Government Financial Statements, with a significance value of 0.000. Human resource competency also has a positive and significant effect, with a significance value of 0.000. The coefficient of determination shows that 61.2% of the variation in financial statement quality is explained by good governance and human resource competency.This study concludes that good governance and human resource competency significantly contribute to improving the quality of Local Government Financial Statements in Kupang Regency. Strengthening transparent, accountable, and regulation-compliant governance, supported by competent financial officers, is essential to produce reliable and high-quality financial reports.…
creator: Selfesina Samadara
creator: Jennie S. Sir
creator: Zainudin A. Zainudin
creator: Moni Y. Siahaan
rights: Copyright (c) 2026 Selfesina Samadara, Jennie S. Sir, Zainudin A. Zainudin, Moni Y. Siahaan https://creativecommons.org/licenses/by/4.0/
license: https://creativecommons.org/licenses/by/4.0/
date: 2026-06-16
publication date: 2026-06-16
volume: 15
number: 2
starting page: 1318
ending page: 1326
doi: 10.31959/jm.v15i2.3902