Proceeding International Conference on Economics, Business and Information Technology

Digital Economy and Corporate Brand Personality in Building a Sustainable Brand in the Indonesian Music Creative Industry

2025-10-03T09:32:45+07:00

This study explores the role of Economic Digital and Corporate Brand Personality in strengthening Sustainable Brand growth within the creative music industry in Indonesia. In recent years, many local music brands have rapidly gained online popularity but struggled to maintain long-term visibility and relevance, particularly regarding fair royalty distribution and artist welfare. This raises concerns about the lack of strategic brand development rooted in values that can sustain a brand globally and locally amidst rapid digital transformation. Adopting a quantitative approach, the study collected data from 70 respondents, including local music creators, producers, and audiences familiar with Indonesia's independent music scene. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationship between Economic Digital, Corporate Brand Personality and Sustainable Brand. The findings indicate that a strong brand personality significantly contributes to the appeal of local brands and fosters sustainable branding practices through collaborative, agile, and emotionally resonant brand strategies, especially when supported by equitable digital economic practices. The study implies that local music brands must move beyond momentary virality and cultivate clear, authentic brand values, including a commitment to artist welfare and fair digital monetization, to thrive in today's digital and global ecosystem.

Keywords: Economic Digital, Corporate Brand Personality, Sustainable Brand, Industry Music Creative, Indonesia

Analysis of Factors Influencing Impulse Buying at Golden Market Jember

2025-10-03T09:35:01+07:00

This study investigates the influence of sales promotion, store atmosphere, product variety, and money availability on impulse buying behavior at Golden Market Jember, a modern retail center in East Java, Indonesia. As modern retail formats continue to shape consumer shopping habits, understanding the factors that drive unplanned purchases becomes essential for maintaining competitiveness. Using a quantitative approach with a sample of 50 consumers selected through purposive sampling, data were collected via questionnaires and analyzed through multiple linear regression. The findings reveal that sales promotion and product variety have a significant positive effect on impulse buying, whereas store atmosphere and money availability do not exhibit a significant influence. These results suggest that strategic promotional activities and a diverse product assortment can effectively stimulate unplanned consumer purchases. However, the store’s current atmosphere and consumers’ financial constraints appear to limit spontaneous buying behavior. The study contributes to retail management by highlighting key drivers of impulse buying and offering insights for enhancing retail marketing strategies.

Keywords: impulse buying, sales promotion, store atmosphere, product variety, money availability, Golden Market Jember

Determinants of Female Labor Income in the TTN I Tobacco Industry: A Case Study in Pancakarya Village, Ajung, Jember

2025-10-03T09:38:27+07:00

This study aims to examine the influence of education, age, working hours, and number of dependents on work productivity and income. The research method used is descriptive quantitative, with a sample of 48 female workers selected through purposive sampling. To test the hypotheses, path analysis was employed. The results of the study indicate that, first, working hours have a direct effect on income, second, working hours significantly influence work productivity, and third, working hours affect income indirectly through their impact on productivity.

Keywords: Female employees, Job efficiency, Income.

The Role of Conservative Financial Reporting in Enhancing Firm Resilience During Financial Crises

2025-09-26T08:45:52+07:00

This study conducts a systematic literature review to explore the role of conservative financial reporting in enhancing firm resilience during financial crises. Drawing from peer-reviewed journal articles published over the past two decades, this review finds that accounting conservatism contributes significantly to crisis mitigation by promoting timely loss recognition and enhancing the reliability of financial statements. Conservative reporting practices reduce information asymmetry, foster trust among external stakeholders, and serve as a buffer against economic shocks. The review also highlights contextual factors such as legal environment, corporate governance, and firm characteristics that moderate the relationship between conservatism and resilience. The findings support the view that conservative accounting acts not only as a reporting mechanism but also as a strategic tool for managing financial risk. Future research is encouraged to examine cross-country effects and integrate environmental, social, and governance (ESG) considerations.

Keywords: Accounting conservatism, financial reporting, crisis resilience, firm performance, financial risk, stakeholder trust.

Expectation Confirmation Theory on Repurchase Intention of Green Products in the Middle-Class Squeeze Mediated by Customer Engagement

2025-09-26T09:18:11+07:00

This study aims to analyze the influence of Expectation Confirmation, Perceived Usefulness, and Satisfaction on Repurchase Intention, both directly and through Customer Engagement as a mediating variable. This study used a quantitative approach with path analysis to test seven proposed hypotheses. The results showed that Expectation Confirmation and Perceived Usefulness have a positive and significant effect on Repurchase Intention. Furthermore, the three main variables (Expectation Confirmation, Perceived Usefulness, and Satisfaction) also have a significant influence on Customer Engagement. However, Customer Engagement did not have a significant effect on Repurchase Intention, thus its role as a mediator was not statistically proven. These findings indicate that customer expectation fulfillment, perceived usefulness, and satisfaction are key factors in shaping loyalty through repurchase intention, while customer engagement does not directly drive this behavior.

Keywords: Expectation Confirmation, Perceived Usefulness, Satisfaction, Customer Engagement, Repurchase Intention

The Effect of Social Support on Performance with Work Motivation as an Intervening Variable

2025-10-06T21:13:15+07:00

This study aims to analyze the effect of social support on midwives' performance, with work motivation as a mediating variable among midwives at community health centers in Bondowoso District. A quantitative approach was used in this study with path analysis processed using SPSS software version 25.0. The study population included all midwives working at Puskesmas in Bondowoso District, totaling 565 individuals, with a sample size of 113 respondents selected using purposive sampling. The analysis results indicated that social support significantly influences work motivation and midwives' performance. Work motivation has a dominant influence on performance improvement and partially mediates the relationship between social support and performance. These findings emphasize the importance of social support in fostering optimal work motivation to enhance healthcare workers' performance. The practical implications of this study can serve as a basis for strategic policy decisions by Puskesmas management to support improved healthcare service quality.

Keyword: Social support, work motivation, midwife performance, path analysis, health services.

HANDLING OF NON-PERFORMING LOANS AT PT. BPR NUSAMBA RAMBIPUJI JEMBER

2025-09-26T10:43:26+07:00

This study aims to identify various factors that trigger the occurrence of bad loans. As well as the strategy to overcome it at PT. BPR Nusamba Rambipuji Jember. In this study the method used is qualitative with a descriptive approach. The results of the study revealed that the causes of bad loans are two factors that need to be considered: internal and external. Internal factors refer to the debtor's inability to make payments, which is caused by insufficient or unstable income, the amount of loans submitted is too large, the use of funds is not on target, and financial problems faced in the family. On the other hand, external factors include unstable economic conditions, natural disasters, and the impact of the pandemic. To overcome the problem of bad loans, PT. BPR Nusamba Rambipuji Jember has taken several steps, including taking a persuasive approach, restructuring credit, and implementing.

Keywords: Bad loans, Factors, Handling

Development of Village-Owned Enterprises Through Community Empowerment

2025-09-26T11:24:22+07:00

This study aims to analyse the development strategies of Village-Owned Enterprises (BUMDes) through community empowerment. BUMDes are business entities mandated by law to drive the village economy. This study uses a qualitative research method with a case study of BUMDes Bhinor Energi in Bhinor Village, Paiton District, Probolinggo Regency. The results of the study indicate that the success of BUMDes Bhinor Energi's development is closely linked to multi-sector collaboration, involving cooperation with private companies such as PT. PJB UP Paiton, community groups, and Micro, Small, and Medium Enterprises (MSMEs). Community empowerment was achieved by actively involving the community in development activities, from planning to evaluation, as well as providing training and marketing support for products. This strategy has successfully increased community income, reduced unemployment, and boosted Village Original Income.

Keywords: Village-Owned Enterprises, Community Empowerment, Micro, Small and Medium Enterprises

The Effect of Organizational Culture and Motivation on the Performance Of Employees at the Correctional Institution Class Iia Jember

2025-10-06T21:41:14+07:00

This study aims to analyze the influence of organizational culture and motivation on employee performance at Lembaga Pemasyarakatan Kelas IIA Jember. Using a quantitative associative approach, data were collected from 82 employees through a census method and analyzed using multiple linear regression. The results show that, partially, organizational culture does not have a significant effect on employee performance, while motivation has a very significant and positive effect. Simultaneously, organizational culture and motivation together have a significant effect and are able to explain 55.8% of the variation in employee performance. These findings indicate that motivation is the most dominant factor influencing employee performance, while organizational culture, although theoretically important, does not have a direct statistical impact in this context. The implication is that efforts to improve employee performance should focus on increasing motivation, without neglecting the development of a positive organizational culture.

Keywords: organizational culture, motivation, employee performance, correctional institution, quantitative research

From Scroll to Checkout: A Study of the Effect of Reviews, Price Discounts, and Shopping Experience on Digital Consumer Buying Behavior

2025-10-02T10:36:58+07:00

The growth of the internet in Indonesia has had a significant impact on various disciplines, particularly in the economic sector. Consumer habits have shifted from offline purchases to online purchases, or e-commerce, which is the practice of buying and selling goods via the internet. Before making an online purchase, consumers seek information through various means because online transactions increase the level of risk and uncertainty. The research method used was quantitative, with a sample of 100 respondents selected using a purposive sampling technique with the specified criteria: adolescents, both male and female, using the Shopee marketplace, and domiciled in Surabaya. Data were obtained through questionnaires and analyzed using multiple linear regression analysis with the help of the SPSS program. The results of the hypothesis test indicate that online customer reviews and price discounts have a positive and significant effect on purchasing decisions. Meanwhile, shopping experience indicates that these two factors play a significant role in influencing consumer purchasing decisions among adolescents in Purbalingga. Thus, these two factors can be the main factors in marketing strategies to attract consumers on e-commerce platforms.

Keywords: Online Customer Reviews, Price Discounts, Shopping Experience, Purchase Decisions

Building Tourist Loyalty Through Destination Image and Tourism Product Excellence: A Case Study of Rembangan Jember Tourism

2025-10-02T10:35:11+07:00

Tourist loyalty will be formed if a destination image and tourism products offered by a destination are very attractive and can satisfy visitors. Rembangan Tourism in Jember City has a natural tourist attraction because of its natural beauty in the form of beautiful views and cool mountains. This study aims to determine: (1) the influence of destination image on tourist loyalty in Rembangan Tourism, Jember Regency; (2) the influence of tourism products on tourist loyalty in Rembangan Tourism, Jember Regency; (3) the simultaneous influence of destination image and tourism products on tourist loyalty in Rembangan Tourism, Jember Regency. This type of research is quantitative research with a population of tourists who have visited Rembangan Tourism, Jember more than three times. The sampling technique uses non-probability sampling, namely purposive sampling, with a sample size of 60 respondents, data analysis uses multiple linear regression analysis. The results of the study show that partially the image of the destination and tourism products influence tourist loyalty in Rembangan Tourism, Jember Regency and the results of the simultaneous influence show that all variables of destination image and tourism products influence tourist loyalty in Rembangan Tourism, Jember Regency.

Keyword: Destination Image, Tourism Product, Loyalty, Rembangan Tourism.

Competence and Performance

2025-10-02T10:46:28+07:00

This study aims to systematically examine the relationship between competence and employee performance using the Systematic Literature Review (SLR) method. Data were collected from 10 scientific articles published between 2015 and 2025, obtained through Google Scholar using the keywords "Competence" and "Performance". The review results show that competence—which includes knowledge, skills, attitude, and work culture—has a positive and significant influence on employee performance, both partially and simultaneously. These findings are consistent across various sectors, including the private sector and government institutions. Several competence indicators frequently associated with improved performance include work quality, teamwork, responsibility, and work quantity. Meanwhile, performance indicators include discipline behavior, effective use of working time, and attendance. The conclusion of this study highlights the importance of competence development as a key strategy in human resource management. The implementation of competence-based policies, such as recruitment, training, and performance appraisal, has been proven effective in enhancing organizational productivity and competitiveness. Therefore, investing in the development of human resource competencies is a strategic step for organizational sustainability amid the ever-changing dynamics of the work environment.

Keywords: Competence, Performance, Human Resources, Systematic Literature Review, performance

The Influence of Work Culture Individual Characteristics and Communication on Performance with Competence as an Intervening Variable at Perumdam Tirta Pandalungan Jember

2025-10-02T11:45:53+07:00

This study aims to analyze the influence of work culture, individual characteristics and communication on employee performance both directly and through intervening variables of competence. The study was conducted at Perumdam Tita Pandalungan Jember. The type of research is quantitative. The sample used was 82 people with the sampling method being purposive sampling. The data analysis method used is Smart PLS. The results of the study indicate that work culture, individual characteristics and communication both directly and through intervening variables influence employee performance.

Keywords: Work Culture, Individual Characteristics, Communication, Competence, Employee Performance

Dynamic Impact of Digital Marketing on MSME Sales in Indonesian Marketplaces: A GMM Approach

2025-10-02T12:03:34+07:00

This study aims to comprehensively analyze the direct and dynamic effects of digital marketing strategies on MSME sales performance, with a specific focus on the persistence of their impact. Employing a quantitative approach based on longitudinal panel data over a 6–12-month period, the study evaluates the temporal dynamics of digital strategies using a Dynamic Panel Regression model based on the Generalized Method of Moments (GMM). Data were collected from marketplace dashboards and digital advertising platforms (Meta Ads, Google Ads), complemented by control variables such as social media interactions and product characteristics. The estimation results indicate that organic social media strategies offer significant advantages in sustainably improving MSME performance, particularly in terms of engagement, click-through rate (CTR), cost efficiency, and long-term return on investment (ROI). Comparative and subgroup analyses confirm that community-based approaches are more effective than paid advertising, which tends to generate rapid but short-lived impacts. Theoretical mapping of the findings to frameworks such as Customer Engagement Theory, the Technology Acceptance Model (TAM), and the Resource-Based View (RBV) strengthens the theoretical contribution of the study and opens avenues for the development of affective and personalization-based models. Reflections on methodological and contextual limitations highlight the need for sectoral analysis, ongoing longitudinal approaches, and the integration of technologies such as AI and natural language processing (NLP) to more deeply capture consumer behavior dynamics. Budget simulations underscore the importance of aligning strategies with the specific profiles of MSMEs. Overall, this study provides a strong empirical foundation for designing adaptive, efficient, and relationship-oriented digital strategies for MSMEs.

Keywords: Digital Strategy for MSMEs, Organic Social Media, Paid Advertising, Generalized Method of Moments (GMM), Sales Performance

Analyzing Determinants of Village-Owned Enterprises (BUM Desa) Competitiveness Based on Resource-Based View Theory

2025-10-02T12:31:34+07:00

The issue of competitiveness among Village-Owned Enterprises (BUM Desa) in Indonesia has remained underexplored in scholarly literature. This study seeks to establish a measurement framework for assessing the competitiveness of BUM Desa at the national level. Utilizing an online survey, this research gathered quantitative primary data from 164 BUM Desa across various regions in Indonesia. The objective of this paper is to analyze the key determinants of BUM Desa competitiveness which is conceptually supported by the Resource-Based View (RBV)—a prominent theory in strategic management that emphasizes internal capabilities as key drivers of competitive advantage. The research method is Principal Component Analysis (PCA) and a multiple regression analysis to identify the independent variables that explain variations BUM Desa competitiveness. The results reveal that the determinants of BUM Desa competitiveness based on Resource-Based View Theory include scarcity, product feasibility, global competition, and Age of BUM Desa. These findings support the concept that competitiveness is significantly influenced by the availability and ability to manage internal resources. They also emphasize the importance of resource sufficiency as a prerequisite for implementing effective and sustainable business strategies.

Keywords: (Competititveness, enterprises, village, resource-based view)

The Role of Quality Product, Quality Service, Price, Promotion and Image Brand on Purchase Decisions (Case Study at Apotik Anisa Ajung, Jember)

2025-10-02T13:30:12+07:00

This study aims to analyze the influence of product quality, service quality, price, promotion, and brand image on purchasing decisions. The study was conducted at apotik Anisa in Jember Regency. The research type was quantitative. The sample used was 60 consumers. Data collection was carried out through observation, interviews, literature studies, and questionnaires. The sampling method in this study use purposive sampling. The data analysis method uses Multiple Linear Regression. Analysis Which used starting from test instrument data, test classical assumptions, coefficient of determination and hypothesis testing with t-test for partial influence and F-test for simultaneous influence. The conclusion of this study is the quality of product in a way partial No influential to Purchasing decisions, service quality, price, promotion, and brand image partially influence purchasing decisions. Simultaneously, all independent variables of product quality, service quality, price, promotion, and brand image significantly influence purchasing decisions.

Keywords: Product Quality, Service Quality, Price, Promotion, Brand Image, Purchasing Decision

The Influence of Profitability, Liquidity, Firm Size, Capital Structure and Efficiency on Financial Performance of Food and Beverages Sub-Sector on IDX

2025-10-03T09:30:13+07:00

This study aims to analyze the effect of profitability, liquidity, firm size, capital structure, and company efficiency on financial performance in the Food and Beverages sub-sector during the period 2019–2024. This research uses a quantitative method with a causal approach. The sampling technique used is purposive sampling. The analysis method employed is multiple linear regression, with a total sample of 138 obtained from the financial statements of companies in the Food and Beverages sub-sector listed on the Indonesia Stock Exchange during the 2019–2024 period. The study utilizes the ratios of Net Profit Margin (NPM), Current Ratio (CR), Firm Size, Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Return on Assets (ROA). The results indicate that the profitability variable (NPM) and company efficiency (TATO) have a positive and significant partial effect on financial performance (ROA). Meanwhile, the liquidity variable (CR) and firm size have a negative and significant partial effect on financial performance. Capital structure, on the other hand, does not have a partial effect on financial performance (ROA). Furthermore, all five independent variables simultaneously have a significant effect on financial performance.

Keywords: NPM, Current Ratio, Firm Size, TATO, ROA

The Influence of Leadership Style, Work Motivation and Job Satisfaction on the Work Performance of Covalima District Health Office Employees

2025-10-04T11:20:39+07:00

The aim of this research is to determine the influence of leadership style, motivation and job satisfaction on employee performance. The research object is in the generalization area which consists of objects/subjects that have certain qualities and characteristics that are determined by the researcher to be studied and then conclusions drawn. The population in this study were some employees who worked at the Covalima Health Office, Timor-Leste, totaling 214 people. The sampling technique used is the Slovin technique, namely a sampling technique in which some members of the population are used as samples. The data analysis technique used in this research is multiple linear regression analysis. Based on the results of classical assumption tests carried out through normality, multicollinearity and heteroscedasticity, it is stated that all variables used do not violate the specified conditions. Meanwhile, according to the results of the model feasibility test, the regression model used in this research is suitable for use. Based on the results of hypothesis testing, it shows that the variables of leadership style, motivation and job satisfaction have a positive and significant effect on employee performance.

Keywords: Leadership Style, Motivation, Satisfaction and performance

Design of a Prototype of an Internet of Things (IoT)-Based Chicken Coop Temperature Monitoring and Control System

2025-10-06T19:45:51+07:00

Maintaining a stable temperature in a chicken coop is crucial for the success of poultry farming, particularly broiler and laying hens. Inadequate temperatures can cause thermal stress, decreased appetite, impaired growth, and even chicken mortality, all of which result in significant economic losses for farmers. In practice, temperature control in chicken coops is still largely done manually without an accurate and real-time monitoring system. Therefore, this study aims to design and develop a prototype of an Internet of Things (IoT)-based automatic temperature monitoring and control system to improve the efficiency and accuracy of chicken coop environmental management. This system uses a DHT11 sensor to read temperature, an ESP32 microcontroller for data processing, and automatically controls fans and lights based on specific temperature thresholds. Temperature information is displayed locally via an LED panel and remotely via the internet-connected Blynk application. Test results show that the system is able to respond to temperature changes quickly, accurately, and stably. This prototype demonstrates its potential as a smart and affordable solution to support digital transformation in the poultry farming sector through the implementation of IoT technology.

Keywords: IoT, ESP32, DHT11, LED Panel, Blynk App, temperature monitoring

Classification of Sachet Beverage Products Based on Sales Data with Using the K-Means Clustering Method

2025-10-06T20:03:31+07:00

Sachet drinks are one of the popular products in Indonesia, especially among urban communities who are looking for convenience in consumption. With increasing amount products circulating in the market, classification product based on sales data become important for understand preference consumers and effective marketing strategies. Research This aim for classify product sachet drinks using K-Means Clustering method, which is technique data analysis that can grouping data based on similarities characteristics. Through analysis this, it is hoped can obtained more insight in about trend sales and preferences consumers, as well as help manufacturer in take more decisions appropriate.

Keywords: Classification, Products Sachet Drinks, K-Means Clustering Method

Uneven Gains from Digitalization: The Moderating Role of Human Capital in Subnational Export Performance in Indonesia

2025-10-06T20:35:03+07:00

technology and human capital jointly shape export performance, particularly in developing economies. This study examines the impact of digital technology, combined with high-quality human capital, on export performance across Indonesian provinces. Using fixed effects panel regression and quantile regression methods on provincial-level data from 2015 to 2023, the analysis captures both average effects and distributional heterogeneity. The results indicate that digital technology has a significant positive impact on exports, with this effect being stronger in provinces with higher levels of human capital. The interaction between digitalization and human capital is statistically significant, confirming their complementary role in enhancing export capacity. However, quantile regression findings reveal that the benefits of digitalization are more pronounced in provinces with higher export performance, while less developed regions remain less responsive. These results suggest that digital and human capital alone are insufficient in lagging regions without supporting structural conditions. Policy strategies should thus integrate digital and human development with targeted interventions to strengthen absorptive capacity, infrastructure, and institutional readiness, ensuring inclusive and regionally balanced export growth.

Keywords: Digital Technology; Human Capital; Export Performance; Regional Development.

Influence of Price, Promotion, and Product Quality on Customer Purchase Decisions through Customer Satisfaction as an Intervening Variable at Café Mursida Jember

2025-10-07T10:43:07+07:00

This study aims to determine the influence of Price, Promotion, and Product Quality on Purchase Decisions through Customer Satisfaction as an Intervening Variable at Café Mursida Jember." The primary objective of this research is to analyze both the direct and indirect effects of price, promotion, and product quality on consumers’ purchase decisions, with customer satisfaction serving as an intervening variable. The research adopts a quantitative approach involving a sample population of 50 respondents. The sampling technique used is accidental sampling, where participants are selected based on their availability and relevance to the study criteria. Data analysis was conducted using the Structural Equation Modeling (SEM) method with the aid of AMOS version 20 software. The findings reveal that price, promotion, and product quality do not have a significant direct impact on customer satisfaction. However, price and product quality were found to have a direct influence on purchase decisions, whereas promotion did not exhibit a significant direct effect. Furthermore, the results indicate that price, promotion, and product quality do not indirectly influence purchase decisions through customer satisfaction.

Keywords: Price, Promotion, Product Quality, Purchase Decision, Customer Satisfaction, Café Mursida Jember.

“Knowledge – Proximity” Analysis: Customer Knowledge and Branch Location Access as Determining Factors in Customer Decisions to Choose a Bank

2025-10-07T11:06:39+07:00

This study aims to determine the role of knowledge and location in customer decisions when choosing Bank Rakyat Indonesia (BRI). This study used quantitative methods, with the population consisting of BRI Unit Kedunggebang customers. The sample consisted of customers who had loans or savings at the bank. The sample used in this study was 50 respondents, and data collection techniques used a questionnaire. The data processing method used was instrument data analysis, classical assumption test analysis (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression, coefficient of determination, and hypothesis testing (t-test and F-test). The results of this study indicate that the knowledge variable partially has a positive and significant effect on customer decisions in choosing savings and loan products. The location variable also has a positive and significant effect on customer decisions in choosing savings and loan products. The knowledge and location variables simultaneously influence customer decisions in choosing savings and loan products at BRI Unit Kedunggebang.

Keywords: Knowledge, Location, Bank Customer Decisions

Regenerative Tourism as a Solution for Tourism Development in East Java

2025-10-07T15:41:52+07:00

Indonesia is a country that has many tourist destinations that are attractive to tourists, both local and foreign. With many interesting tourist attractions to visit, tourism can be used as an alternative to improve the Indonesian economy. East Java Province is a province that has several tourist destinations that are unique in terms of natural tourism attractions and cultural tourism attractions. This destination is experiencing quite serious problems with a lot of scattered garbage, ecosystem damage and still massive tourism development. In the era of climate change and environmental damage that continues to increase, regenerative tourism is an important solution to reduce the negative impact of tourism and repair existing damage. The purpose of this research is to restore and improve the environmental, cultural, and economic conditions of tourism destinations. His approach is centered on recovery and regeneration, with the hope of leaving a destination better than its original condition. This study uses a qualitative method with a descriptive approach. The data collection method uses literature studies from various reference journals, agency reports and online media. The study concludes that through paradigm shifts and collaborative action, regenerative tourism has the potential to repair environmental damage, advance the well-being of local communities, and provide meaningful tourism experiences for visitors. Therefore, we can encourage the development of tourism that is not only beneficial today, but also for future generations.

Keyword: Regenerative Tourism, Tourist Destinations, Environmental Damage, Beaches

The Implementation of Stakeholder-Based Cultural Accounting in the Effort to Sustain the Traditional Art of Bantengan

2025-10-10T09:03:13+07:00

This purpose research to explore cultural accounting practices that embody local values within the Bantengan community and assess the contributions of various stakeholders in sustaining traditional arts, guided by the principles of Stakeholder Theory. Employing a qualitative methodology, the study uses a single case study approach focused on the Bantengan community in Malang Regency. Data were gathered through interviews, observations, and document analysis, and were interpreted using explanation-building and pattern-matching techniques consistent with case study research protocols. The results reveal that cultural accounting practices within the Bantengan community are still informal, rooted in lived experience, and emphasize values such as self-reliance, openness, and communal ties. Key stakeholders like local art groups and village authorities actively participate in administrative functions. However, secondary stakeholders—including sponsors and regional governmental bodies—have not yet demonstrated strong involvement. This study offers a conceptual model of stakeholder-based cultural accounting that aligns with local values, encourages participatory engagement, and supports the sustainable safeguarding of cultural traditions. It also contributes to the growing discourse on socio-cultural accounting in Indonesia and provides practical insights for policymakers and cultural practitioners.

Keywords: Cultural Accounting, Stakeholder Theory, Bantengan Art, Cultural Heritage Preservation, Sustainability, Community Participating

Analyzing In-Demand Skill Trajectories and Their Correlation with Job Market Activity for Indonesian Workforce Planning

2025-10-10T09:10:34+07:00

This study analyzes the trajectories of in-demand skills and their correlation with job market activity in the technology sector, drawing on a comprehensive global dataset as a proxy to generate actionable insights for Indonesia’s workforce development. Utilizing 859 monthly records collected from major cities in the international technology job market between August 2023 and July 2025, the research applies a systematic approach encompassing skill frequency aggregation, temporal trend mapping, growth rate computation, and correlation analysis. The findings reveal that project management, Python, and UX/UI design are foundational skills, while Python, cloud computing, and agile methodologies are rapidly emerging as high-growth competencies. The presence of these technical and project-oriented skills is strongly associated with increased job market activity, whereas traditional customer service and sales roles are becoming less predictive of employment opportunities. These results reflect both global trends and provide transferable guidance for Indonesia’s digital economy. The study underscores the importance of aligning training and curriculum development with evolving industry needs and highlights the necessity for continuous monitoring of skill trends and adaptive policy responses to support Indonesia’s transition toward a resilient, future-ready technology workforce. Further research integrating local Indonesian data and longitudinal perspectives is recommended to deepen understanding of workforce dynamics in the digital era.

Keywords: Technology Workforce, Skill Demand, Labor Market Analytics, Workforce Planning

Analysis of the Financial Resilience of Credit Union Members

2025-10-10T09:26:27+07:00

This study analyzes the financial resilience of credit union members with a focus on demographic variations across age, marital status, and length of membership. Financial resilience-the ability to withstand and recover from financial shocks-has become increasingly important amidst global economic uncertainties. Using a quantitative descriptive approach, data were collected from 137 active members of a credit union in Yogyakarta through structured questionnaires. The study found that the cumulative percentages show that approximately 89.1% of respondents fall within the low to moderate financial resilience categories, highlighting the need for targeted interventions to enhance financial stability and preparedness among the majority of the population. Additionally, older, married, and long term members do not tend to have higher levels of financial resilience. These findings provides an insights for credit union seeking to improve their members’ financial well-being and design targeted financial education and savings programs.

Keywords: financial resilience, credit union, age, marital status, membership tenure

The Impact of Audit Fees, Public Accounting Firm (PAF) Reputation, and Corporate Leverage on Audit Quality in Firms Conducting Online Sales

2025-10-10T09:46:57+07:00

This study investigates the effect of audit fees, public accounting firm (PAF) reputation, and corporate leverage on audit quality in online-based retail companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A quantitative approach with balanced panel data was applied, using purposive sampling to select 14 firms over four years. Audit quality was proxied by absolute discretionary accruals (ABSD), while the independent variables included audit fees (natural log), PAF reputation (Big Four dummy), and debt-to-equity ratio (DER). Panel regression analysis was conducted, supported by classical assumption tests. The findings indicate that audit fees and corporate leverage have a statistically significant impact on audit quality, whereas PAF reputation does not. These results suggest that audit quality is primarily driven by financial incentives and risk exposure rather than institutional auditor branding. The study underscores the importance of enhancing audit fee regulations, ensuring rigorous audit procedures for highly leveraged firms, and rethinking audit quality indicators in digitally transformed financial environments.

Keywords: audit quality, audit fees, PAF reputation, corporate debt, online retail companies

Operational Management, Flash Sales and Product Ratings on the Decision to Purchase Nivea Products in the Shopee Marketplace for the Lumajang Community

2025-10-10T10:23:38+07:00

Information technology is currently increasing the number of Shopee marketplace users as a necessity, in the marketplace there are beauty products from the Nivea product brand. Nivea is one form of care that is very popular among teenagers. Nivea was founded in 1911. The purpose of this study is to determine and analyze how product ratings, flash sales, and payment systems influence consumer decisions to purchase goods. The population in this study were the people of Lumajang Regency who use Nivea products on the Shopee market. This research is quantitative. Respondents from the Lumajang Regency community numbered 60 people. Using a purposive sampling technique. The analysis method used is multiple linear regression. Payment systems do not have a significant impact on purchasing decisions because they are generally standard in the Shopee marketplace and uniform across various other e-commerce platforms. Flash sales have a positive and significant impact on purchasing decisions for Nivea products. Significant price discounts make consumers feel happy and anticipate the arrival of flash sales. These flash sales are carried out for a short period of time, so consumers wait for the opportunity to buy Nivea products at a lower price. Product ratings have a positive and significant influence on purchasing decisions. This shows that having many product ratings on a star scale can increase consumer confidence in purchasing Nivea products on Shopee.

Keywords: Operational Management, Flash Sale, Product Rating

The Effect of Employee Engagement on Intention to Stay of Gen Z Sd / Mi Teachers in Srono District

2025-10-13T11:12:05+07:00

Generation Z is often known as a dynamic and mobile generation. However, a different phenomenon is seen among Gen Z teachers in SD/MI in Srono sub-district, who show a high desire to stay in their profession. This study tries to dig deeper into the factors that drive such loyalty, focusing on the role of employee engagement and how job satisfaction and organizational commitment become a bridge that strengthens their intention to stay. A quantitative approach was used in this study through the distribution of questionnaires and data analysis using Structural Equation Modeling (SEM-PLS) techniques. The results show that teachers' engagement in their work (employee engagement) has a positive and significant influence on intention to stay, directly with β = 0.750. Overall, the model was able to explain 55.8% of the variation in teachers' intention to stay. The findings provide an important message that when teachers feel valued, engaged and supported by their work environment, they will grow into educators who are able to stay with their institutions.

Keywords: employee engagement, intention to stay, gen z teachers, SEM-PLS.

The Influence of Interest and Parental Support on the Competence of Trainees in the Technical Implementation Unit of the Situbondo Vocational Training Center

2025-10-13T11:28:16+07:00

Technological advances have led to an increase in the need for a workforce that is not only numerous in number, but also superior in competence. In this context, the government continues to develop Vocational Training Centers (BLK) as a means of vocational training that can reach job seekers, especially the younger generation. Trainees' competence is influenced by various internal and external factors, such as interest and parental support. This study aims to analyze the influence of these two factors on the competence of trainees at UPT BLK Situbondo, both partially and simultaneously. The method used is a quantitative approach with a correlational research type. The sample consisted of 64 participants from four training programs that took place in May-June 2025. Data were collected through observation and questionnaires, then analyzed using multiple linear regression. The results showed that partially, interest and parental support had a positive and significant effect on participants' competencies. The findings provide strategic recommendations for BLK managers in optimizing competency supporting factors to increase the effectiveness of vocational training programs.

Keyword: Interest, Parental Support, Competence, Job Training.

Analysis of the Effect of Competence and Organizational Culture on Employee Performance at Pesantren Education Institutions through Organizational Commitment

2025-10-13T11:35:57+07:00

This study aims to analyze the effect of competence and organizational culture on employee performance in pesantren educational institutions, with organizational commitment as a mediating variable. The approach used is quantitative with a survey method, and data analysis techniques are carried out through Partial Least Squares Structural Equation Modeling (PLS-SEM). The research sample consisted of 86 permanent employees within the Islamic Education Foundation of Bustanul Makmur Pesantren Kebunrejo, which was selected by census. The results of the analysis show that competence and organizational culture have a positive and significant effect on organizational commitment, as well as on employee performance both directly and indirectly. Organizational commitment also proved to play a significant mediating role in strengthening the relationship between competence and organizational culture on employee performance. These findings indicate that efforts to improve employee performance in the pesantren environment do not only depend on improving individual abilities and organizational cultural values, but also require strengthening employees' emotional ties, loyalty, and involvement with the organization. The practical implication of the results of this study is the importance of developing HR competencies and strengthening a supportive work culture, in line with efforts to build organizational commitment as a foundation for improving employee performance in a sustainable manner.

Keywords: Competence, Organizational Culture, Organizational Commitment, Employee Performance, Pesantren.

The Effect of Leadership in Improving Employee Performance Through Employee Commitment as an Intervening Variable

2025-10-13T11:46:53+07:00

This study aims to analyze the influence of leadership on employee performance with employee commitment as an intervening variable in the Bondowoso Regency Civil Service. This study uses a quantitative approach with a saturated sampling technique involving the entire population of 81 civil servants. Data were analyzed using path analysis through SPSS 25.0 software. The results showed that leadership has a significant influence on employee commitment. Effective and communicative leadership encourages employee loyalty and responsibility toward the organization. Firm leadership that can manage emotions, along with high emotional involvement in work, drives productivity. Furthermore, employee commitment has a direct influence on performance. Employees with high commitment demonstrate consistency and optimal performance. This study also revealed that leadership influences performance indirectly through commitment as a mediating variable. Thus, employee commitment plays a crucial role in strengthening the influence of leadership on performance.

Keyword: Kepemimpinan, path analysis, Komitmen Pegawai, Kinerja pegawai

The Effect of Work Environment on Employee Performance with Organizational Commitment as an Intervening Variable

2025-10-13T14:12:05+07:00

This study aims to analyze the effect of work environment on employee performance with organizational commitment as an intermediary variable at the Bondowoso Regency Housing and Settlement Regional Office. This research uses a quantitative descriptive approach with path analysis. Data collection was done through questionnaires, observation, documentation, and direct interviews. This study uses saturated sampling (census) with 60 respondents who are employees of the Bondowoso Regency Housing and Settlement Regional Office. The results showed that: (1) work environment significantly affects organizational commitment; (2) work environment significantly affects employee performance; (3) organizational commitment significantly affects employee performance; (4) organizational commitment does not act as a mediator in the relationship between work environment and employee performance. The total coefficient of determination (R²) shows that 90.2% of variation in employee performance can be explained by work environment and organizational commitment variables. These findings suggest that management should prioritize the creation and maintenance of a conducive work environment, as this directly affects employee performance, rather than focusing on building organizational commitment as an intermediary factor. This research contributes to the human resource management literature in public sector organizations, particularly regarding the direct relationship between work environment and employee performance.

Keyword: work environment, organizational commitment, employee performance, public sector, path analysis

Digital Economy and Corporate Brand Personality in Building a Sustainable Brand in the Indonesian Music Creative Industry

2025-10-13T14:43:40+07:00

This study aims to analyze the influence of competence, work discipline, and leadership on employee performance, both directly and indirectly through career development, at the District Office in Bondowoso Regency. The approach used is quantitative with the Structural Equation Modeling (SEM) method through the assistance of SmartPLS 4.0 software. The population in this study amounted to 720 employees, with a sample of 108 respondents or 15% of the population selected using purposive sampling techniques, based on certain criteria. The results of the analysis indicate that competence and work discipline have a significant effect on career development, while leadership does not show a significant effect on career development. Furthermore, competence, work discipline, leadership, and career development are proven to have a significant effect on employee performance. Career development is also proven to significantly mediate the influence of competence and leadership on performance, but does not mediate the influence of work discipline on employee performance. These findings indicate that competence and career development are important keys in improving employee performance, while work discipline and leadership are more effective if linked directly to employee work results without intermediaries. The implications of this study suggest the need to strengthen career development policies that are integrated with performance and competency assessment systems. Furthermore, it is crucial for sub-district leaders to play an active role as career facilitators for employees. This research provides theoretical and practical contributions to the development of civil servant performance management at the sub-district level.

Keywords: competence, work discipline, leadership, career development, and employee performance

Analysis of Factors Affecting Device Performance in Tamanan Subdistrict, Bondowoso Regency

2025-10-13T15:07:40+07:00

This study analyzes the factors that influence the performance of village officials through improving the competence of village officials in the Tamanan sub-district of Bondowoso district. This study has a total population of 115 and a sample of 63 village officials in the Tamanan sub-district of Bondowoso district. The sampling technique used in this study is purposive sampling. The results of the study indicate that emotional intelligence, organizational culture, and work motivation significantly influence the competencies of village officials in Tawanan Sub-district, Bondowoso Regency. Furthermore, the results of this study also show that emotional intelligence, organizational culture, work motivation, and competence significantly influence the performance of village officials in Tawanan Subdistrict, Bondowoso Regency. Additionally, the results of this study also show that competence mediates the influence of emotional intelligence, organizational culture, and work motivation on the performance of village officials in Tawanan Subdistrict, Bondowoso Regency. The conclusion that emotional intelligence, organizational culture, work motivation, and competence significantly influence the performance of village officials indicates that improving performance cannot rely solely on technical aspects but requires a more comprehensive approach, including strengthening psychological and social aspects. Therefore, human resource development programs emphasizing emotional intelligence development, such as emotional management training, empathetic communication, and strengthening collaborative teamwork, are needed. Additionally, organizational culture must be actively managed through reinforcing positive work values, instilling service ethics, and creating a conducive work environment so that village officials feel a sense of collective responsibility in village development.

Keywords: Emotional Intelligence, Organizational Culture, Work Motivation Competency, Performance

The Effect of Work Culture and Work Motivation on Employee Performance in the Transportation Department of Banyuwangi Regency

2025-10-13T15:21:14+07:00

This study aims to analyze the effect of work culture and work motivation on employee performance in the Transportation Department of Banyuwangi Regency. The research was conducted using a quantitative approach with a sample of 31 employees, consisting of both civil servants and contract workers, selected through purposive sampling. Data were collected using questionnaires, interviews, observations, and documentation, and analyzed using multiple linear regression with SPSS version 26. The results show that both work culture and work motivation have a positive and significant effect on employee performance, both partially and simultaneously. The t-test results indicate that each independent variable significantly influences employee performance, while the F-test confirms that work culture and work motivation together contribute significantly to performance improvement. The adjusted R square value of 0.797 indicates that 79.7% of the variation in employee performance can be explained by work culture and work motivation. These findings highlight the importance of strengthening work culture and enhancing work motivation as key strategies to improve employee performance in public sector organizations.

Keywords: work culture, work motivation, employee performance, multiple linear regression analysis

Bri Archive Arrangement and Input Proceduresdocument Management System (Brimen) at Pt. Bank Rakyat Indonesia (Persero) Tbk. Kencong Unit

2025-10-13T15:29:53+07:00

Archive management and document input are important components in supporting the smooth operation of financial institutions, especially banking. PT. Bank Rakyat Indonesia (Persero) Tbk. Kencong Unit has implemented a digital document management system called BRI Document Management System (BRIMEN) to replace the physical archive system previously used. This final project report aims to determine how the procedures for organizing archives and document input are carried out using the BRIMEN system, as well as any obstacles encountered in its implementation. This research was conducted during a two-month internship. The results of the study indicate that the implementation of the BRIMEN system provides many benefits such as time efficiency, easy document access, and increased data security. However, several obstacles were still found in the field, such as errors in data input, inconsistencies in document storage locations, and a lack of employee understanding of the BRIMEN system procedures. The conclusion of this report is that although the BRIMEN system is very helpful in organizing credit document archives, more intensive supervision is needed so that the system implementation can run optimally and according to established operational standards.

Keywords: Archives Management, BRIMEN, Document Input, Digital System

The Effect of Public Service Factors on Public Satisfaction with the Delivery and Collection of Evidence at the Banyuwangi District Attorney's Office

2025-10-13T15:41:31+07:00

This study aims to analyze the influence of public service factors on public satisfaction with the delivery and collection of evidence at the Banyuwangi District Attorney's Office. The factors studied include service quality, service procedures, and policy implementation. The study employs a quantitative descriptive approach using a saturated sampling technique, where all users of the free delivery service for evidence items are included as samples. Data was collected through observation, questionnaires, documentation, and direct interviews. Data analysis utilized research instrument testing, classical assumption testing, and multiple regression analysis. The results of the study indicate that: (1) Service quality significantly influences public satisfaction with a significance value of 0.004; (2) Service procedures significantly influence public satisfaction with a significance value of 0.028; (3) Policy implementation has a significant effect with a significance value of 0.001; and (4) Simultaneously, all three variables have a significant effect on public satisfaction with a calculated F value of 18.395 > table F value of 3.097. The Adjusted R Square value of 0.793 indicates that 79.3% of public satisfaction can be explained by these three independent variables. This study recommends the need to improve service efficiency, consistency of procedures, and strengthen communication aspects and the attitude of service providers to optimize public satisfaction.

Keywords: service quality, service procedures, policy implementation, public satisfaction, public services

The Effect of Service Quality on Patient Satisfaction Mediated by Trust at Community Health Centers in Bondowoso District

2025-10-13T15:49:25+07:00

This study aims to analyze the effect of service quality and health center image on patient satisfaction through the mediation of trust in health centers in Bondowoso Regency. This study uses a quantitative descriptive approach with purposive sampling involving 400 respondents who have received services at least twice and are over 17 years of age. Data analysis was conducted using path analysis and the Sobel test with SmartPLS 4.0 software. The results of the study indicate that: (1) service quality significantly influences patient trust; (2) service quality significantly influences patient satisfaction; (3) patient trust significantly influences patient satisfaction; and (4) service quality significantly influences patient satisfaction through the mediation of trust. These findings indicate that service quality contributes to patient satisfaction, with trust acting as a partial mediator in this relationship.

Keywords: service quality, patient trust, patient satisfaction, community health center

The Effect of E-Service Quality and E-Trust on the Satisfaction of Users of Siaga and Simantaps in the Pickup of Tax Proof at the Banyuwangi State Justice Office

2025-10-13T16:04:52+07:00

In the era of digital transformation and bureaucratic reform, government agencies are required to provide public services that are not only fast and efficient but also transparent and user-oriented. This study investigates the influence of e-service quality and e-trust on user satisfaction with SIAGA (Three-Minute Drive Thru Ticket Service System) and SIMANTAPS (Ticket Delivery Service System through the Post Office) at the Banyuwangi District Attorney's Office. The research employed a quantitative approach with a saturated sample of 150 users who accessed these digital services for traffic ticket evidence collection. Data were collected using a structured questionnaire, tested for validity and reliability, and analyzed using multiple linear regression. The findings reveal that both e-service quality which includes dimensions such as efficiency, fulfillment, system availability, and privacy and e-trust which encompasses system reliability, data security, institutional integrity, and technical competence have a positive and significant effect on user satisfaction, both individually and simultaneously. The regression model demonstrates a high explanatory power, with e-service quality and e-trust together accounting for 82.2% of the variance in user satisfaction. These results underscore the critical role of digital service quality and user trust in shaping positive user experiences and satisfaction in public sector digital services. The study suggests that continuous improvement in system accessibility, reliability, data protection, and transparent communication are essential strategies for increasing public trust and satisfaction. The implications of this research are relevant for policymakers and practitioners seeking to optimize digital public service delivery and enhance community engagement in the digital era.

Keywords: e-service quality, e-trust, user satisfaction, digital public service, regression analysis

The Influence of Competence, Independence, Work Experience, Integrity and Ethics of Auditors on Audit Quality in Inspecção Geral Estado RDTL

2025-10-13T17:05:36+07:00

The purpose of this study is to analyze and obtain empirical evidence regarding the competence, independence, work experience, integrity and ethics of auditors on audit quality. This type of research studies the services provided by the audit team at the Timor-Leste ministry office. The research was carried out by survey using questionnaires as a data collection tool, where the main analysis tool used was statistical analysis to test the hypothesis of the influence of competence, independence, work experience, integrity and ethics of auditors, on the quality of internal audits. The results of this study show that competence has a significant effect on audit quality, independence does not have a significant effect on audit quality, experience has a significant effect on audit quality, integrity does not have a significant effect on audit quality and auditor ethics have a significant effect on audit quality.

Keywords: Competence, Independence, Work Experience, Integrity, Auditor Ethics, Audit Quality

The Effect of Facilities on Customer Satisfaction Through Service Quality as an Intervening Variable at the SMKN 1 Glagah Hall in Banyuwangi

2025-10-14T08:58:58+07:00

This study aims to analyze the effect of owned facilities on customer satisfaction at SMKN 1 Glagah Hall in Banyuwangi, with service quality as an intervening variable. The study employs a quantitative approach using structural equation modeling with partial least squares (SEM-PLS) analysis. This study included a total of 160 respondents who had used the hall for at least six months. Respondents were selected using a purposive sampling technique. The findings show that the hall's facilities have substantial direct and indirect effects on customer satisfaction, and that service quality plays an important mediating role. These results underscore the importance of simultaneously implementing facilities management and improving service quality to increase customer satisfaction in service-based educational institutions.

Keywords: facilities, service quality, customer satisfaction, SEM-PLS

Fear of Missing Out and Skincare Decisions: A Review of Gen Z's Digital Consumption Behavior

2025-10-14T09:48:55+07:00

Generation Z consumers demonstrate evolving consumption behaviors, heavily influenced by social media engagement, peer interactions, and viral content exposure. This study examines the role of emotional and social factors particularly Fear of Missing Out (FOMO) in shaping brand preference within the skincare product segment. Grounded in the Stimulus Organism Response (SOR) framework, the research conceptualizes digital stimuli such as viral trends and electronic word of mouth (e-WOM) as external triggers (stimulus) that elicit psychological responses (organism), which subsequently influence behavioral outcomes, notably brand preference (response). A preliminary online survey involving 155 Gen Z respondents aged 15–25 in Lumajang and Madura was conducted to identify key determinants in their skincare brand selection. Findings indicate that social media platforms, particularly TikTok, and peer recommendations serve as the primary sources of brand exposure. The emotional response of FOMO emerges as a significant psychological factor that precedes rational product evaluation and contributes to impulsive purchasing behavior. Supporting literature further highlights the influence of selfcongruity and brand personality in reinforcing brand attachment among Gen Z consumers. The study underscores the importance of incorporating psychological constructs, especially FOMO, into digital marketing strategies to effectively engage Gen Z audiences and foster meaningful brand relationships.

Keywords: FOMO; SOR; Gen Z

Eka Andri Kurniawan

2025-10-14T10:26:12+07:00

This study aims to map metadata of journal articles obtained from the Scopus database, including publication countries, affiliated institutions, authors, citation analysis, and research subjects related to halal tourism. We employ bibliometric methods—a quantitative approach to analyze scientific literature based on publication citation data. Our results discuss research subjects such as social sciences as the most explored domain, with business management emerging as a key focus in industry strategy and destination development. Contributions from various countries—particularly Indonesia and Malaysia—lead publication counts, while nations like the United Kingdom, South Korea, and Thailand also participate on a smaller scale. We examine journals by publication volume and citation impact: Sustainability ranks highest in both output and academic influence, while the GeoJournal of Tourism and Geosites, active since 2018, shows significant publication and ci- citation growth. Prolific authors such as Ratnasari and Alam maintain consistent research output. We identify three main clusters in halal tourism literature: (1) core concepts and Shariah-based strategies; (2) environmental sustainability and economic impact; (3) Muslim tourist behavior and preferences. This bibliometric analysis serves as a reference for future research and provides practical recommendations for economic actors and policymakers to develop, policy-make, and promote halal-based tourism.

Keywords: bibliometrics, halal tourism, R Studio

Analysis of Financial Performance of the Wringinagung Village Government

2025-10-14T10:33:22+07:00

This study aims to determine whether the management of village finances towards financial management in Wringinagung Village, Jombang District, Jember Regency is effective. This type of research is descriptive quantitative, the population used in this study is the financial statements from 2020 to 2024 in Wringinagung Village, Jombang District, Jember Regency. The sample used in this study is the financial report on the allocation of village funds in the village revenue and expenditure budget at the Wringinagung Village office, Jember Regency from 2020 to 2024. Data analysis technique used in this research descriptive statistics, namely statistics used to analyze data by describing or describing the data that has been collected as it is without intending to make general conclusions or generalizations. The results of this study indicate that the average Effectiveness Ratio in 2020 to 2024 is 76% to 97% the effective ratio, the income and expenditure growth ratio in 2020-2024 averages -19% to 22% growth ratio is positive, for the independence ratio criteria of Wringinagung Village from 2020 – 2024 an average of 0% -33% indicates that the independence ratio is very low, and for the Efficiency Ratio in 2020 to 2024 an average of 59% - 97% indicates that the ratio is less efficient.

Keywords: Financial Performance, Village Financial Ratio, Village Government

Temporal Effects of Human Capital and Digital Strategy on MSME Performance in Indonesia: A GMM System Dynamic Panel Approach

2025-10-14T12:04:01+07:00

This research contributes to the limited empirical literature examining the simultaneous impact of digital marketing intensity and human resource-related capabilities on MSME performance, particularly in turbulent and highly competitive environments. Despite the pressing need for digital adoption across the micro and small business sector, empirical inquiries linking marketing digitalization, human capital quality, and output sustainability over extended timeframes remain sparse. To bridge this literature gap, the study employs a dynamic-panel framework using the system's Generalized Method of Moments estimator, thereby accommodating potential endogeneity between regressors and the presence of autocorrelation in the dependent variable. Drawing on a balanced dataset of 120 MSME-year observations, the analysis reveals that the Digital Marketing Intensity variable (DMI), an aggregated Human Capital Index (HCI), and the intensity of human-resource training exert a statistically positive and economically meaningful influence on performance, with coefficients of 0.241, 0.193, and 0.158, respectively. In contrast, an intensified Market Competition variable correlates with performance deterioration (–0.142), suggesting that intensified rivalry exerts a compressive effect on relative output. Digital literacy emerges as a positive moderating factor, amplifying the DMI-performance coupling with a marginal effect of r = 0.086, thereby underscoring the complementary role of digital know-how in reinforcing strategic digital investments. Finally, the statistically significant coefficient on the performance lag variable substantiates the notion of path dependence in the performance trajectories of MSMEs over time. Theoretical validation for these results stems from their consistency with dynamic capabilities, human capital, and market structure frameworks, specifically as they pertain to micro, small, and medium-sized enterprises. From a policy perspective, the results signal a pressing need for initiatives that advance technological assimilation, elevate digital competency levels, and strengthen human resource infrastructures. Moreover, regulatory frameworks should evolve towards adaptable market protections that provide micro, small, and medium-sized enterprises with the necessary freedom to flourish and succeed in the digital economy.

Keywords: MSMEs, digital marketing, human capital, digital literacy, dynamic GMM.

Determinant of Firm Value with Profitability as an Intervening Variable in Digital Banks

2025-10-16T11:15:19+07:00

This study aims to analyse the influence of firm size, leverage, and liquidity on firm value, with profitability as an intervening variable, focusing on digital banks registered with the Financial Services Authority (OJK) during the period 2021–2023. A quantitative research approach was employed using path analysis techniques. The sample was selected through purposive sampling, resulting in seven digital banking companies that met the study criteria. The results indicate that leverage and liquidity have a significant effect on firm value. Firm size and profitability do not have a significant effect on firm value. Firm size, leverage, and liquidity also do not significantly influence profitability. Profitability does not function as a mediating variable between the independent variables and firm value.

Keywords: PBV, ROA, Natural logarithm of total assets, DAR, LDR

The Role of Dividend Policy in the Relational Economic Parameters Determining Company Value in Manufacturing Companies on The Idx

2025-10-21T10:27:34+07:00

The number of food and beverage sub-sector companies on the IDX increased from 35 to 95 between 2019 and 2023. The increase in the number of companies is not matched by an increase in company value (PBV), where PBV in 2019 - 2023 decreased (PBV value 4.3 to 1.5). The purpose of this study is to analyze the effect of financial ratios on the value of food and beverage sub-sector companies on the IDX in 2019-2023. The object of this study is manufacturing companies in the food and beverage sub-sector on the IDX. The financial ratios used are: liquidity, leverage, profitability, and dividend policy. The analysis method uses a quantitative approach with PLS data analysis techniques and the research sample is 12 companies using purposive sampling. The results of the study: partially Current Ratio and Debt to Equity Ratio do not affect company value and Dividend Payout Ratio cannot moderate the effect of Current Ratio and Debt to Equity Ratio on company value. Return on Assets partially affects company value and Dividend Payout Ratio can moderate the effect of Return on Assets on company value. Implications : company management should pay more attention to the financial ratios of liquidity, leverage, and profitability used to measure company value. For investors, this can be a consideration in making investment decisions by looking at the company's value (PBV). A PBV of less than 1 indicates a relatively low stock price, and a PBV of more than 1 indicates a relatively high stock price.

Keywords: Financial Ratios, Firm Value

The Effect of Leadership Style, Organizational Culture and Compensation on Organizational Citizenship Behavior (Ocb)

2025-10-21T10:54:54+07:00

Organizational Citizenship Behavior (OCB) is a work behavior that exceeds job requirements and plays a role in the success of an organization (Richard, 2003). OCB is demonstrated by helping coworkers and customers, doing extra work when needed, and helping to solve problems to improve products and procedures. OCB can be formed by several factors, including leadership style, organizational culture, and compensation. This study aims to determine the influence of leadership style, organizational culture, and compensation on employees at SMKN Kalibaru. The research data was obtained by distributing questionnaires to employees of various ages, education levels, and employment statuses. The technique used in data analysis is multiple linear regression. The results show that leadership style, organizational culture, and compensation collectively have an influence on the increase in employee OCB. However, among the three factors, leadership style is the most dominant variable affecting OCB in SMKN Kalibaru employees

Keywords: OCB (Organizational Citizenship Behavior), Leadership Style, Organizational Culture, and Compensation

Exploring Spirituality and Ethical Judgement in Earnings Management

2025-10-21T11:02:05+07:00

Purpose – This study explores how spirituality and ethical judgment interact in shaping managerial behavior related to earnings management in the banking sector, particularly within Indonesia's unique cultural and regulatory context. Research Methods – Adopting a phenomenological qualitative approach, this research investigates the lived experiences of six high-level executives from rural banks (BPR) in East Java. Data were collected through focus group discussions, in-depth interviews, and document analysis. Thematic analysis and data triangulation were employed to ensure analytical rigor. Findings – The findings reveal that earnings management is commonly perceived as a legitimate and strategic business practice, especially during high-pressure periods such as year-end reporting or pre-merger preparations. However, participants with deeply internalized spiritual values demonstrated greater ethical awareness and empathy, using spirituality as a moral filter when assessing the permissibility of financial actions. Rather than simply adhering to formal compliance, these individuals viewed regulatory rules as aligned with spiritual peace and professional integrity. Ethical judgments were not solely based on legality but also on fairness, responsibility, and broader stakeholder impact. Implication – The study contributes to the literature on ethical financial behavior by highlighting spirituality as a moderating force in ethically ambiguous decisions. It suggests that fostering spiritual and ethical awareness in financial institutions may enhance organizational integrity and transparency. The research calls for integrating ethical-spiritual development into leadership training and regulatory frameworks, particularly in high-context and religious societies.

Keywords: spirituality, ethical judgment, earnings management, banking ethics, Indonesia

Bumdes Citra Mandiri: What is the Marketing Strategy and it’s development potensial?

2025-10-21T11:40:40+07:00

Citra Mandiri Village-Owned Enterprise (BUMDES) is located in Arjasa Village, Arjasa District. Citra Mandiri Village-Owned Enterprise (BUMDES) has several business units, namely the Citra Mandiri tourism business unit, the water management unit, and the meat management unit. The existence of these businesses can build the community's economy if they are managed well. One indicator of a business having good management is having good human resources, not only in quantity but also in quality. The level of education, skills, discipline, and responsibility are indicators of the quality of human resources. The problems that Citra Mandiri Village-Owned Enterprise (BUMDES) has in the context of its management, namely the lack of public awareness of the tourism potential managed by the BUMDES (Citra Mandiri Tourism) in the region and the suboptimal bookkeeping of the Village-Owned Enterprise (BUMDES), indicate the need for more intensive training. This is a problem that will impact the productivity and income of Citra Mandiri Village-Owned Enterprise (BUMDES).

Keywords: BUMDES, marketing strategy, development potential.

Invisible to Influential: Women Migrants’ Community-Based Enterprises in the Creative and Digital Economy

2025-10-22T09:17:26+07:00

This paper explores the post-migration transformation of Indonesian women migrant workers into grassroots entrepreneurs within the emerging creative and digital economy. Drawing on life narratives and qualitative data from multiple informants—including returnee workers, community mentors, and policy advocates—the study reveals how formerly invisible women reclaim agency through micro-enterprise development, skill-sharing, and local leadership. Despite enduring systemic exploitation, emotional trauma, and gendered stigma, these women demonstrate a shift from being passive remittance senders to becoming active agents of economic and social change. The research categorizes key thematic areas—emotional resilience, structural vulnerability, informal economy, family dynamics, and community empowerment—highlighted through word cloud analysis, frequency mapping, and intersectional coding. The findings show that digital literacy, peer mentoring, and creative production (e.g., crafts, home-based services) have opened pathways for sustainable reintegration and financial autonomy.Furthermore, the study argues that such women-led initiatives challenge both patriarchal norms and state-centric migration policies by building alternative, solidarity-based economies. These enterprises are not just survival mechanisms—they are expressions of dignity, resistance, and localized innovation. Ultimately, the paper advocates for stronger integration of gender-sensitive, community-rooted entrepreneurship into national development and digital inclusion policies.`

Keywords: women-migrants, digital literacy, creative economy, post-migration empowerment.

The Influnce of the Performance Appraisal System, Reward, and Punishment on Job Satisfaction Through Employee Work Motivation as an Intervening Variable at Pt. Bpr Nusamba Rambipuji Jember

2025-10-22T09:28:41+07:00

This study aims to analyze and determine the effect of the performance appraisal system, rewards, and punishments on job satisfaction through employee work motivation as an intervening variable at PT.BPR Nusamba Rambipuji Jember. The research method used is quantitative. The number of employees at PT.BPR Nusamba Rambipuji is 66 employees with the sampling technique using accidental sampling which means that not all employees are samples in this study, namely the sample in this study only amounted to 50 respondents. The data analysis used in this study uses structural equation modeling (SEM) data analysis with AMOS 26 software. Based on the results of the analysis, this study shows that the performance appraisal system does not have a significant effect on employee work motivation, and rewards do not have a direct or insignificant effect on employee work motivation, while punishment has a direct/significant effect on employee work motivation. The performance appraisal system has no significant effect on job satisfaction, and punishment does not have a direct or insignificant effect on job satisfaction, while rewards have a significant negative effect on job satisfaction, employee work motivation also has an effect on job satisfaction. For the performance appraisal system and rewards do not have an indirect effect on job satisfaction through employee work motivation, which means it does not have significant results, while punishment has an indirect effect on job satisfaction through employee work motivation or can be said to be significant

Keywords: Performance Appraisal System, reward, punishment, Job Satisfaction, Employee Work Motivation

The Effect of Gcg, Profitability, Intellectual Capital, and Leverage on the Value of Banking Companies at Idx With Firm Size as Moderator

2025-10-22T09:39:48+07:00

This research aims to analyze the influence of good corporate governance, profitability, intellectual capital, and leverage on firm value, with firm size serving as a moderating variable. The research focuses on banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling method used is purposive sampling, resulting in 15 companies that met the research criteria. Data analysis methods employed in this study include classical assumption testing to ensure model validity, hypothesis testing to assess the influence of each variable, and Moderated Regression Analysis (MRA) to examine the moderating role of firm size. The results indicate that good corporate governance and leverage have a significant effect on firm value. In contrast, profitability and intellectual capital do not show a significant influence on firm value. Furthermore, firm size is found to strengthen the effect of good corporate governance on firm value. However, firm size does not moderate the relationships between profitability, intellectual capital, and leverage and firm value.

Keywords: Good Corporate Governance, Profitability, Intellectual Capital, Leverage, Firm Value

The Effect of Investment, Funding, Dividend, Liquidity, and Interest Rate on Firm Value in Indonesian Banking Sector

2025-10-22T09:46:38+07:00

This study aims to analyze the effect of investment decisions, funding decisions, dividend policy, liquidity, and interest rates (BI Rate) on banking sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. The population in this study consists of 43 conventional banks listed on the Indonesia Stock Exchange during the 2019–2025 period. The sampling technique used in this study is purposive sampling, resulting in a sample of 7 banking companies listed on the IDX from 2019 to 2023. The data analysis method employed is multiple linear regression analysis using IBM SPSS Statistics 26. The results of the study show that investment decisions have a partially significant effect on firm value, and funding decisions also have a partially significant effect on firm value. Dividend policy, liquidity, and interest rates do not have a significant effect on firm value. Simultaneously investment decisions, funding decisions, dividend policy, liquidity, and interest rates simultaneously influence firm value. These results suggest that although not all financial variables exert individual influence, banking firms must adopt an integrated approach to financial decision-making in order to enhance firm value through more effective strategic planning.

Keywords: Investment Decisions, Funding Decisions, Loan to Deposit Ratio, BI Rate, Firm Value

The Effect of Growth and Corporate Financial Indicators on Tax Avoidance in Industrial Companies in 2020-2024

2025-10-22T10:01:13+07:00

This study aims to analyze the influence of company size, leverage, profitability, capital intensity, and sales growth on companies in the miscellaneous industry sector listed on the IDX from 2020 to 2024. Where company size is measured using the natural logarithm of total assets, leverage is measured using the debt-to-equity ratio (DER), profitability is measured using return on assets (ROA), capital intensity is measured using capital intensity (CAP), and sales growth is measured using sales growth (SG). This study employs a quantitative method with purposive sampling, yielding a sample of 10 companies. Data analysis in this study uses multiple linear regression analysis with IBM SPSS Statistics Version 25. The results indicate that, partially, the variables of company size, leverage, profitability, and capital intensity do not influence tax avoidance. Meanwhile, the sales growth variable has an effect on tax avoidance. Simultaneously, the variables of company size, leverage, profitability, and capital intensity, as well as Sales Growth, have an effect on tax avoidance.

Keywords: Company Size, Leverage, Profitability, Sales Growth, Tax Avoidance.

The Effect of E-Filing, E-Billing, and Tax Awareness on Wpop Compliance with Tax Volunteers as A Moderating Variable at Kpp Pratama Jember

2025-10-22T11:09:41+07:00

This study aims to analyze the effect of the implementation of e-filing, e-billing, and tax awareness on individual taxpayer compliance with tax volunteers as a moderating variable at the Jember Pratama Tax Office (KPP Pratama). The study used a quantitative approach by distributing questionnaires to 100 respondents. Data analysis was conducted using Moderated Regression Analysis (MRA). The results showed that e-filing and tax awareness had a positive and significant effect on taxpayer compliance, while the implementation of e-billing was insignificant on taxpayer compliance. Tax volunteers were proven to moderate the relationship between the implementation of e-filing and tax awareness, but tax volunteers were unable to moderate the implementation of e-billing on taxpayer compliance. Tax volunteers were able to help taxpayers understand and use tax services appropriately. This study shows that the combination of digital services such as e-filing and tax education through volunteers can improve tax compliance.

Keywords: E-filing, E-billing, Tax Awareness, Individual Taxpayer Compliance and Tax Volunteers

Customer Satisfaction: The Influence of Promotion, Price Perception, Product Quality, Review Products, and Word of Mouth

2025-10-22T11:19:15+07:00

Kahf is a skincare brand that offers a range of products specifically formulated for men. This study was conducted to evaluate the influence of promotions, price perception, product quality, product reviews, and word of mouth on customer satisfaction of Kahf skincare products in Jember Regency. This research was motivated by the high level of competition in the skincare industry, which requires companies to better understand the factors that influence customer satisfaction. The research approach used was quantitative, with data collected through distributing questionnaires to customers who had made at least two purchases. Data analysis was conducted using multiple linear regression methods. The research findings indicate that price perception and product quality do not have a partial effect on customer satisfaction. Meanwhile, promotions, product reviews, and word of mouth do affect customer satisfaction. And all five variables simultaneously influence customer satisfaction. These results provide insights for similar companies in determining appropriate and competitive marketing strategies.

Keywords: Promotion, Price Perception, Product Quality, Product Review, Word of Mouth, Customer Satisfaction