Al Tijarah

The Influence of Social Media and Employer Branding on Generation Z’s Intention to Apply

Sunimah — Tue, 30 Dec 2025 00:00:00 +0800

This study examines the influence of social media and employer branding on Generation Z’s intention to apply to start-up companies in Cirebon. Using a quantitative approach, data were collected through a survey of 155 Generation Z respondents. The research instrument was tested for validity and reliability, and the data were analyzed using multiple linear regression. The findings reveal that social media has a positive and significant effect on intention to apply, although its impact is smaller compared to employer branding. Employer branding is found to be more dominant in shaping Generation Z’s job application interest. Simultaneously, both variables have a significant effect and explain 52.6% of the variance in intention to apply. These findings highlight that the combination of social media and employer branding serves as a crucial strategy for start-ups, especially in developing regions, to attract young talents.

The Effect of Corporate Social Responsibility Disclosure and Asset Growth on Company Value

Darma Sari, Supaijo, Yulistia Devi, Ghina Ulfah Saefurrohman — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to determine and analyze the effect of corporate social responsibility disclosure and asset growth on firm value. The research employs a quantitative approach using secondary data. The data analysis method used is multiple linear regression. The population in this study consists of manufacturing companies listed on the ISSI (Indonesia Sharia Stock Index) during the period 2019-2024. The applied data collection technique is purposive sampling, yielding a sample of 19 companies from a total population of 138. With six years of observation, this study produced 114 data points for analysis. The results indicate that corporate social responsibility disclosure has a positive and significant effect on firm value, while asset growth has a negative and significant effect on firm value. The study was conducted using SPSS version 25.

Analysis of Service, Reputation, and Security Factors on Gen Z's Decisions to Use Islamic Mobile Banking with Islamic Financial Literacy as a Moderating Variable (A Study on Undergraduate Students in Bandar Lampung)

Evika Dela Puspita, Any Eliza, Anas Malik — Mon, 08 Dec 2025 00:00:00 +0800

This study aims to analyze the influence of Service Quality, Reputation, and Security on the Decisions of Generation Z Students to Use Islamic Mobile Banking, with Islamic Financial Literacy as a moderating variable. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through a questionnaire using a five-point ordinal scale and a non-probability sampling technique involving 100 student respondents who use Islamic mobile banking. The findings indicate that Service Quality, Reputation, and Security have a positive and significant effect on Generation Z students’ decisions to use Islamic Mobile Banking. Furthermore, Islamic Financial Literacy also exerts a positive and significant influence on usage decisions and moderates the relationship between Service Quality and Decision-Making, but does not moderate the relationship between Reputation or Security and Decision-Making. These results suggest that high-quality service, a strong institutional reputation, and robust digital security systems are crucial factors in enhancing decisions to adopt Islamic mobile banking. Additionally, Islamic financial literacy strengthens the effect of service quality on usage decisions, as a deeper understanding of Islamic financial principles increases students’ trust and confidence in digital financial services that comply with Sharia principles.

The Influence of Work Environment, Work Ethics, and Organizational Commitment on Employee Performance at Maskanul Huffadz Bintaro

Rama Dani, Nor Lailla — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to examine the influence of work environment, work ethics and organizational commitment on employee performance of Maskanul Huffadz Bintaro. The research employs a quantitative correlational approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected from 50 employees of Maskanul Huffadz Bintaro, through a Likert-scale questionnaire and analyzed using SmartPLS 3. The outer model results indicate that all indicators meet the validity and reliability criteria, with loading factors above 0.7, composite reliability above 0.7, and AVE values greater than 0.5. The inner model results show that the work environment, work ethics, and organizational commitment have a positive and significant effect on employee performance, with T-statistics values exceeding 1.96 and p-values below 0.05. These findings support all proposed hypotheses. The study reinforces prior empirical evidence suggesting that a supportive work environment, organizational commitment and strong ethical foundations significantly enhance employee outcomes. The results contribute to organizational behavior research and offer practical insights into strengthening employee performance within Islamic educational institutions.

The Influence of Transformational Leadership and Competency Development on Employee Performance through the Mediation of Work Motivation

Laela Lutviana, Eko Nur Fu’ad — Tue, 30 Dec 2025 00:00:00 +0800

Employee performance is a crucial factor in maintaining the competitiveness of manufacturing companies, particularly in the furniture industry, which demands timeliness, product quality, and operational efficiency. This study aims to analyze the influence of transformational leadership and competency development on employee performance with work motivation as a mediating variable at PT Chia Jiann Indonesia Furniture Jepara (Mahogany). The research employs a quantitative approach with a descriptive and associative design. The research population consists of all 150 employees of the company, all of whom were selected as respondents using a census sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0 software. The results indicate that transformational leadership and competency development have a positive and significant effect on work motivation. Work motivation is also proven to have a positive and significant effect on employee performance. However, transformational leadership and competency development do not have a significant direct effect on employee performance. The analysis of indirect effects shows that work motivation significantly mediates the relationship between transformational leadership and competency development on employee performance. These findings confirm that improving employee performance in the furniture manufacturing industry is not solely determined by leadership practices and employee competency levels, but also heavily depends on the organization’s ability to build and strengthen work motivation. This study provides theoretical contributions to the development of human resource management literature as well as practical implications for companies in designing sustainable employee performance improvement strategies.

The effect of Search Engine Optimization, Digital Marketing and Electronic Word of Mouth on purchasing decisions on the Tiktok application in the perspective of Sharia Business Management (Study on the community in Bandar Lampung)

Rachmat Novri Yanda, Muhammad Iqbal, Okta Supriyaningsih — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to analyze the influence of Search Engine Optimization (SEO), Digital Marketing, and Electronic Word of Mouth (E-WOM) on purchasing decisions on the TikTok application in the perspective of Sharia Business Management (a study on the community in Bandar Lampung City). The research approach used is quantitative with data collection methods through questionnaires and literature studies. The Data were analyzed using SmartPLS 4 software to test the validity, reliability, and relationships between variables. The results showed that the three independent variables, namely SEO, Digital Marketing, and E-WOM, have a positive and significant effect on purchasing decisions. SEO has the most dominant influence with t-statistic value 4,464 and p-value 0,000, followed by Digital Marketing (t-statistic 2,325; p-value 0,020) and E-WOM (t-statistic 1,963; p-value 0,050). The value of the coefficient of determination (R2) of 0.694 indicates that 69.4% of the variation in purchase decisions can be explained by these three variables. In the perspective of Sharia Business Management, These results confirm that the implementation of SEO, Digital Marketing, and E-WOM based on the values of honesty (sidiq), trust (amanah), and openness (tabligh) can increase consumer confidence and encourage ethical purchasing decisions and in accordance with Sharia principles.

Risk-Based Internal Audit in the Digital Era: Trends, Implications, and Challenges

Fenni Yufantria, Andueriganta Fadhlihi — Tue, 30 Dec 2025 00:00:00 +0800

This study examines risk-based internal audit (RBIA) in the context of digitalization, implications and future challenges. Technologies such as big data analytics, artificial intelligence (AI) and blockchain can improve operational efficiency but also create new, more complex risks such as cybersecurity, data misuse and technology-based fraud. This study uses qualitative research methods with a literature review approach to identify, evaluate and synthesize literature on risk-based internal audit, including journal articles, papers and other academic documents about digital trends, their implications and challenges. This study shows that risk-based internal audit (RBIA) has moved from periodic, sample-based inspections to a continuous, data-driven audit process that is integrated with the organization's risk management. Audit procedures become faster and easier with digital RBIA. Technological issues, human resource competencies, cultural resistance to change, regulatory components and standards, and cross-functional collaboration limitations must be overcome to successfully implement RBIA in the digital era.

The Effect Of Corporate Governance, Internal Audit, And Risk Management On The Financial Performance Of Islamic Banks With Balanced Scorecard As Moderator

Putri Yuanti, Femei Purnamasari, Agus Kurniawan — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to analyze the impact of Corporate Governance, Internal Audit, and Risk Management on the Financial Performance of Islamic Banks, with the Balanced Scorecard as a moderating variable. A quantitative approach was applied using multiple linear regression to test the causal relationship and moderation of effectiveness. Data were collected from financial reports, official documents, and Islamic bank supervisory agencies from 2022 to 2024. The results show that Z plays an important role in influencing Y (t=2.490, p=0.013), unlike X1, X2, and X3, which are not significant (p>0.05). These findings are important as a reference in strategic decision-making for Islamic banks in facing market dynamics and financial risks, as well as a scientific contribution to the development of comprehensive performance evaluation. In addition, these results highlight the need for further integration of Islamic principles to optimize sustainable strategies in the Islamic banking sector.

GEN Z Tourists’ Intentions To Visit Sustainable Tourism Destinations

Dini Safitri, Ratu Chaterine Fajri, Winda Kartika, Valdi Mughni Budiman — Tue, 30 Dec 2025 00:00:00 +0800

This research aims to analyze the influence of Attitude, Subjective Norm, Perceived Behavioral Control, Electronic Word of Mouth (E-WOM) and Moral Reflectiveness on Gen Z tourists' intentions to visit sustainable tourism destinations, especially Mokey Forest Ubud. This research adopts Theory of Planned Behavior (Attitude, Subjective Norm, and Perceived Behavioral Control) which is expanded by including the variables Electronic Word of Mouth (E-WOM) and Moral Reflectiveness. The research approach used was quantitative with a purposive sampling technique, while data collection was carried out through a Google Forms questionnaire for 106 respondents. Data processing and analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) via the SmartPLS 3.0 application. The results of this research found that subjective norms, perceived behavioral control, and E-WOM had a positive effect on Gen Z tourists' intentions to visit sustainable tourism destinations in the Ubud Monkey Forest. This research also resulted in the finding that Moral Reflectiveness did not show a significant influence on Gen Z's intention to visit. Practically, the results of this research provide a basis for destination managers and the government in formulating strategies to increase visits, including through the use of Electronic Word of Mouth (E-WOM) via online platforms, providing more adequate facilities, and strengthening education regarding the principles of sustainable tourism.

Turning Pressure into Prudence: How PPATK Policy and Institutional Trust Shape MSME Financial Behavior Through Financial Literacy

Faizal Rizky Yuttama Faizal, Budi Widadi Budi — Tue, 30 Dec 2025 00:00:00 +0800

MSMEs play a critical role in economic development but often struggle with financial vulnerability and limited integration into formal financial systems. Regulatory policies such as account blocking by PPATK and low institutional trust can further hinder MSMEs, especially when financial literacy is inadequate. This study aims to analyze the impact of PPATK’s account blocking policy and trust in financial institutions on MSME financial behavior, with financial literacy as a mediating variable. A quantitative, causal-comparative research design was employed using a sample of 200 MSMEs in Banyumas Regency selected through purposive sampling. Data were collected via a structured Likert-scale questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Reliability and validity were assessed through composite reliability, AVE, and loading factors; mediation and direct effects were tested using bootstrapping with 5,000 subsamples. The findings revealed that both PPATK policy and institutional trust significantly influence MSME financial behavior. Financial literacy demonstrated a strong direct effect on financial behavior and served as a significant mediator for both institutional variables. MSMEs with higher trust and stronger literacy were more likely to engage in transparent and strategic financial practices. Regulatory pressure, when filtered through financial literacy, shifted from being a constraint to a catalyst for responsible financial behavior. This study highlights the dual importance of institutional trust and financial education in shaping MSME responses to financial regulation. Integrated strategies that combine enforcement with literacy programs can enhance financial resilience and inclusion for MSMEs in emerging economies.

Analysis Of LPG Tank Defect Control Using the Six Sigma Method at Pt. Metal Hitech Engineering

Muhammad Ihsan, Abi — Tue, 30 Dec 2025 00:00:00 +0800

Quality control in the welding process plays an important role in ensuring product quality and production cost efficiency. This study aims to analyse the defect rate, process performance, and effectiveness of the Six Sigma method in welding quality control at PT Metal Hitech Engineering. The research data was obtained from radiographic inspection results during the period 2024–2025. The research methods used included calculating Defects Per Million Opportunities (DPMO) and sigma levels to measure process capability, analysing process stability using C-Chart control charts, identifying defect causes through cause-and-effect diagrams (fishbone diagrams), and analysing quality costs and sigma level interpolation as a basis for improvement planning. The results of the study show that the quality control system implemented by the company is still reactive and focuses on final inspection, so it is not yet able to prevent defects from occurring at the beginning of the production process. The dominant types of welding defects include incomplete fusion, incomplete penetration, porosity, and undercut. Process performance measurements show a sigma level of 3.94 in 2024 and 3.84 in 2025, indicating that process capability is in the intermediate category. Control chart analysis shows that the process is still within statistical control limits, but there are observation points approaching the upper control limit. Interpolation results indicate that an increase in the sigma level has the potential to significantly reduce the number of defects and repair costs.

The Role of Servant Leadership and Knowledge Acquisition on Employee Performance with Self-Efficacy as an Intervening Variable at the Futuhiyyah Mranggen Demak Foundation

Tazkiyyatun Nafisah, Asyhari — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to analyze the mediating role of self-efficacy on the influence of servant leadership and knowledge acquisition in improving teacher performance at the Futuhiyyah Mranggen Demak Foundation. The background of this study is based on the importance of improving teacher performance in facing the dynamics of educational change, developments in learning technology, and demands for continuous improvement in the quality of Islamic educational institutions. This study uses a quantitative approach with an explanatory research method. Data collection techniques were carried out by distributing questionnaires to 100 teachers at the Futuhiyyah Mranggen Demak Foundation. The sampling method used was purposive sampling. Data analysis was performed using the Partial Least Square (PLS) method with the help of SmartPLS 4 software. The results showed that servant leadership did not have a significant direct effect on self-efficacy, while knowledge acquisition had a positive and significant effect on self-efficacy. Furthermore, servant leadership, knowledge acquisition, and self-efficacy were proven to have a significant effect on employee performance. However, self-efficacy was not able to mediate the effect of servant leadership on employee performance, while self-efficacy was proven to mediate the effect of knowledge acquisition on employee performance. These findings indicate that improving teacher performance is more effectively achieved by strengthening the knowledge acquisition process, which can increase teachers' self-efficacy in carrying out their duties

Analisis Penerapan Costumer Relationship dalam Upaya Meningkatkan Loyalitas Pelanggan pada PT Indo Moda Raya

Devi Roichatul Jannah, Moh Agung Surianto — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to analyze the implementation of Customer Relationship Management (CRM) in enhancing customer loyalty at PT Indo Moda Raya. As a cargo handling service company, PT Indo Moda Raya plays a vital role in supporting smooth logistics distribution. However, customer relationship management is still carried out conventionally due to the absence of a formally documented CRM system and Standard Operating Procedures (SOPs). This research employs a qualitative method with a descriptive approach. Data were collected through field observations, semi-structured interviews with internal company stakeholders and key customers, as well as documentation. Data analysis was conducted using thematic analysis, including coding, theme identification, development of analytical narratives, and conclusion drawing. Data validity was ensured through source and technique triangulation. The results indicate that PT Indo Moda Raya has been able to deliver satisfactory cargo handling services, particularly in terms of timeliness, cargo safety, and workforce professionalism. These factors contribute to customer satisfaction and trust. Nevertheless, CRM implementation has not been fully optimized, especially regarding communication and the management of customer data, which remain unintegrated. Therefore, the development of CRM SOPs and a structured customer data management system is necessary to strengthen customer loyalty and ensure the company’s business sustainability.

Analysis of service quality according to Parasuraman's theory (SERVQUAL) at CV Tirta Sari Abadi

Finka Putri Aisah, Moh. Agung Surianto — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to analyze the service quality of CV Tirta Sari Abadi using the SERVQUAL approach, which consists of tangibles, reliability, responsiveness, assurance, and empathy. A qualitative descriptive case study method was applied. Data were collected through interviews, observation, and documentation. The findings reveal that the overall service quality of CV Tirta Sari Abadi is considered good, particularly in the dimensions of reliability and responsiveness. The assurance and empathy dimensions are also positively perceived through employee professionalism and attention to customer needs. However, limitations were identified in the tangibles dimension, especially regarding vehicle conditions and supporting facilities. The study concludes that improvements in physical evidence are necessary to enhance sustainable customer satisfaction.

Exploring The Factors Influencing Capital Market Investment Interest Among Generation Z And Generation Y

Shinta Putri Nadira, Wawan Devis Wahyu — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to analyze the factors that influence interest in investing in the capital market in generation Z and Y at IAIN Kerinci. The research method used is descriptive qualitative with data collection techniques in the form of interviews, observation, and documentation of respondents selected through purposive sampling. The results showed that internal factors that influence interest in investing include financial knowledge, attitude towards risk, and personal motivation. Meanwhile, external factors include the influence of social media, access to digital investment platforms, and economic conditions. Adequate financial knowledge increases confidence in making investment decisions, while attitude towards risk and personal motivation also determine the readiness of individuals to engage in the capital market. On the other hand, ease of digital access and information from social media influence respondents' perceptions and investment decisions. In conclusion, Generation Z and Y's interest in investing is influenced by a combination of internal and external factors, so it is necessary to improve financial literacy and provide safe and educative digital access to encourage their participation in the capital market.

The Effect of Economic Digitalization and Startup Investment on Informal Sector Employment Absorption in Five Metropolitan Cities of Indonesia (Jakarta, Surabaya, Bandung, Medan, and Makassar) 2020–2024: An Islamic Economic Perspective

Atikah Nurul Huda, Nurlaili, Zulaikah — Tue, 30 Dec 2025 00:00:00 +0800

The development of digital technology has significantly transformed economic and employment structures in Indonesia, particularly through economic digitalization and the growth of startup ecosystems. This study aims to analyze the effect of economic digitalization and startup investment on informal sector employment absorption in five Indonesian metropolitan cities during 2020–2024. A quantitative approach was applied using secondary data from the Central Statistics Agency (BPS) and the Financial Services Authority (OJK), analyzed with panel data regression in EViews 13. Model selection was conducted using the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results show that economic digitalization and startup investment have a positive and significant impact on informal sector labor absorption, both individually and simultaneously. Digital technology expansion has increased business efficiency, created new job opportunities, and broadened market access for MSMEs. From an Islamic economic perspective, these findings reflect the principles of maslahah, social justice ('adl), and economic inclusivity, emphasizing equitable distribution of economic benefits.

The Role Of Islamic Finance In Improving Financial Inclusion Among The Lower-Middle Class In East Lampung

Pipit Afifah — Sun, 09 Nov 2025 00:00:00 +0800

Many low-income communities still lack access to formal financial services, even though financial inclusion is a key component in driving inclusive and equitable economic growth. In a predominantly Muslim society, Islamic finance offers a potential alternative because it operates based on the principles of fairness, transparency, and the prohibition of usury, which align with the community's religious values. This study aims to analyze the role of Islamic finance in increasing financial inclusion among lower-middle-class communities in East Lampung Regency. This study used a qualitative approach with descriptive methods, obtaining data through in-depth interviews, observations, and documentation studies with lower-middle-class communities and managers of Islamic financial institutions in East Lampung. The results indicate that Islamic finance plays a significant role in expanding public access to financial services through institutions such as Baitul Maal wat Tamwil (BMT) and Islamic cooperatives, which provide savings products, microfinance, and productive zakat and infaq programs. However, further efforts are needed to improve financial literacy, strengthen the infrastructure of Islamic financial institutions, and digitize Islamic financial services so that its benefits can be felt more widely and equitably

The Effect Of Capital Structure And Dividend Policy On Company Value Moderated By Good Sharia Corporate Governance

Dea Safira, Mardhiyah Hayati, Taufiqur Rahman — Tue, 30 Dec 2025 00:00:00 +0800

The purpose of this study is to determine whether capital structure and dividend policy affect company value, and whether Shariah-compliant Corporate Governance moderates the relationship between capital structure and dividend policy on company value. The theory used in this study is the Firm Theory. This study uses secondary data collected through document analysis methods. The population in this study comprises all food and beverage companies listed on the Indonesia Stock Exchange during the 2019-2024 period, resulting in a total of 14 companies selected through purposive sampling. Data processing and analysis techniques use SPSS software version 25. The results of this study indicate that capital structure has a significant positive effect on company value. A company's dividend policy has a significant negative impact on its value. Sharia-compliant corporate governance can be enhanced by strengthening the influence of capital structure on company value. Sharia-compliant corporate governance can also moderate the effect of dividend policy on company value. Previous studies have produced inconsistent results, making this research important for determining results relevant to current guidelines.

Implementing the SOSTAC Framework in the Digital Marketing Strategy of @oelek Account on Instagram and TikTok

Prasetyo Adinugroho Adi — Tue, 30 Dec 2025 00:00:00 +0800

In the digital era accelerated by the COVID-19 pandemic, social media marketing through platforms like Instagram and TikTok has become a cornerstone for real-time and personalized consumer engagement, particularly among the youth demographic. This study analyzes the digital marketing strategy of the @oelek.id account on Instagram and TikTok using the SOSTAC framework, encompassing Situation Analysis, Objectives, Strategy, Tactics, Action, and Control. A descriptive qualitative approach was employed through content observation of official accounts, SWOT analysis, and literature review on digital marketing. Findings reveal the account's strengths in authentic content and community interaction, with SMART objectives such as a 15-20% increase in followers and 10% engagement growth within 6 months. The dual-platform strategy involves educational storytelling on Instagram and viral content on TikTok, supported by tactics like short videos, influencer collaborations, and giveaways. Action implementation via consistent posting schedules and control through KPIs yielded high performance, evidenced by product sales like Iga Emplok (519,000 pcs on Tokopedia, 410,000 pcs on Shopee, 900,000 pcs on TikTok). The conclusion emphasizes SOSTAC's effectiveness in optimizing strategies, with recommendations for content innovation and algorithmic adaptation to maintain competitive advantage in Indonesia's culinary industry.

Integration of Talent Management and Internal Marketing in Enhancing Public Service Quality

Tue, 09 Dec 2025 00:00:00 +0800

Organizational transformation in the public sector requires adaptive and service-oriented human resource management strategies. This study analyzes the integration of talent management and internal marketing as a strategic approach to enhancing public service quality. Using a qualitative literature review of 20 national and international articles published between 2020 and 2025, the analysis employed content analysis to identify key themes such as competency development, succession planning, and employee engagement. The findings reveal that talent management establishes the structural foundation of public organizations through merit-based recruitment, development, and retention systems, while internal marketing strengthens employee motivation and commitment through effective communication of organizational values. The integration of both approaches creates synergy at three levels: individual (competence and adaptive readiness), organizational (performance culture and leadership continuity), and public service (citizen satisfaction and trust). In conclusion, integrating talent management with internal marketing represents a strategic, value-based, and sustainable HR model for the public sector. These findings offer direction for bureaucratic reform toward more adaptive and competitive public service delivery.

Knowledgeable Leadership Amid Organizational Politics in the Struggle to Define Digital Transformation of MSME Human Resources

Djoko Prihatin, Fathorrahman, Reza Ramadhania — Fri, 05 Dec 2025 00:00:00 +0800

This study was conducted to determine the influence of loan amount and loan tenure on financing risk from the perspective of Sharia business. The research employed a quantitative approach. The population of this study consisted of PNM Mekaar customers in Jatimulyo Subdistrict, Jati Agung District. Data were collected using a purposive sampling technique involving 100 respondents. The criteria for respondents included being female, at least 20 years of age, and having been a customer for a minimum of one year. The analytical technique used was multiple linear regression to examine the relationship between the independent variables and the dependent variable, with the assistance of Smart-PLS 4 software. The findings indicate a positive and significant relationship between loan amount and loan tenure on financing risk within the Sharia business perspective.

Priority Strategy Design for Sustainable Supply Chain Implementation in the Tourism Industry: Fuzzy AHP Analysis

M. Azka Kesuma Wardana, Maulina Agustin, Camaro Boy Pandiangan — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to analyze the interrelationship between sustainable supply chain management (SSCM) practices and sustainable tourism development by evaluating the key dimensions of sustainability within Indonesia’s tourism sector. A quantitative approach was employed using the Fuzzy Analytic Hierarchy Process (F-AHP) with an extent analysis framework to determine the priority weights of four main dimensions: environmental, economic, social, and institutional. The analytical process involved expert assessments utilizing linguistic variables to address uncertainty in decision-making, thereby producing more reliable prioritization outcomes. The findings reveal that environmental and institutional dimensions exert the greatest influence on the effectiveness of sustainable tourism supply chains, highlighting the importance of ecological preservation and adaptive governance. Meanwhile, the economic and social dimensions contribute to strengthening community empowerment and local economic resilience. The integration of SSCM also enhances resource efficiency, transparency, and policy alignment with national sustainability agendas, including energy transition and environmental conservation. This study concludes that sustainable tourism development requires cross-sector collaboration, managerial innovation, and institutional commitment to balance ecological sustainability with socio-economic growth. The findings provide practical implications for policymakers and tourism stakeholders in designing adaptive and inclusive models of sustainable tourism management.

Analysis of Public Satisfaction Survey of Training Participants and Cadets on Services at the Sulawesi Utara Merchant Marine Polytechnic

Tue, 30 Dec 2025 00:00:00 +0800

Minister of Transportation Regulation Number PM 116 of 2021 has established the North Sulawesi Maritime Polytechnic as a vocational education institution under the Ministry of Transportation, upgrading its status from the North Sulawesi Shipping Education and Training Center. With this upgrade, the North Sulawesi Maritime Polytechnic is mandated to enhance the quality of public services, education, and human resources in the maritime transportation sector through maritime education and training programs, as well as research and community service. A Public Satisfaction Survey was conducted to evaluate the satisfaction levels of training participants and cadets with the services provided by the institution. This study employs a descriptive quantitative method, collecting data via an online questionnaire distributed to training participants and cadets using a simple random sampling technique. The survey aims to identify 24 service aspects requiring improvement to enhance the quality of services and meet public needs. This research is expected to contribute significantly to improving the quality of public services at the institution. It provides insights into the satisfaction levels of training participants and cadets and aims to serve as a reference for further innovation and service quality enhancement at the North Sulawesi Maritime Polytechnic.

Keywords: North Sulawesi Maritime Polytechnic, public satisfaction, services, maritime transportation, satisfaction survey.

Analysis of Production Cost Calculation using Process Costing and Full Costing as the Basis for Determining Selling Prices at Rani Jaya Furniture, Kateng, Central Lombok

Inda Karera Baiq, Baiq ummi khalimatussakdiah — Tue, 30 Dec 2025 00:00:00 +0800

This study analyzes the calculation of the cost of goods manufactured at Meubel Rani Jaya, Kateng Village, Central Lombok, and applies process costing and full costing methods to determine product selling prices. Initial findings show the company has not conducted accurate cost calculations, instead relying on market prices, which may result in prices that are either too high or too low. Using a qualitative descriptive approach through observation, interviews, and documentation, the research compares the company’s calculations with proper process costing and full costing methods. The results indicate that the company has not allocated production costs correctly, but after recalculation, these methods provide more accurate and reliable figures for setting selling prices. This research helps the company improve its cost calculation effectiveness and serves as a reference for academics, while also highlighting the importance of applying sharia accounting principles to ensure fair and transparent pricing.

Responding to Digital Disruption: Strategic Management Adaptation of Micro, Small, and Medium Enterprises (MSMEs) in Banyumas Regency

Puspita Lianti Putri, Iin Dyah Indrawati — Tue, 30 Dec 2025 00:00:00 +0800

The acceleration of digitalization has caused major disruptions across business ecosystems, particularly among Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the effect of digital disruption and digital marketing strategy on managerial strategy adaptation, with dynamic capability as a mediating variable. A quantitative explanatory approach was employed, involving 100 MSME actors in Banyumas Regency who have adopted digital technologies. Data were analyzed using multiple linear regression and Sobel mediation tests. The results indicate that digital disruption (β = 0.387; p = 0.000) and digital marketing strategy (β = 0.514; p = 0.000) significantly affect dynamic capability (R² = 0.410). Furthermore, digital marketing strategy (β = 0.314; p = 0.007) and dynamic capability (β = 0.633; p = 0.000) have significant positive effects on managerial strategy adaptation (R² = 0.514), while the direct effect of digital disruption is marginal (p = 0.053). Sobel test results confirm that dynamic capability plays a significant mediating role between digital disruption and digital marketing strategy on managerial strategy adaptation (z = 4.074; p < 0.001 and z = 4.034; p < 0.001). These findings reinforce the Dynamic Capabilities Theory (Teece, Pisano, & Shuen, 1997), emphasizing that MSMEs’ abilities to sense, seize, and transform opportunities are key determinants of strategic adaptation in the digital era. The study provides theoretical contributions to strategic management literature and practical implications for local governments to enhance digital competitiveness through dynamic capability–based capacity building programs.

Analysis of Dual Positions at PT. Metal Hitech Engineering

Jamilah dwinovita, Alif Sulthon Basyari — Tue, 30 Dec 2025 00:00:00 +0800

This study aims to analyze the factors that cause the occurrence of dual position practices at PT. Metal
Hitech Engineering and its impact on employee workload and work effectiveness. The research uses a
descriptive qualitative approach with data collection techniques through interviews and observations.
The results of the study show that dual positions arise due to the inter-departmental function
relationship and the company's consideration of the ability of employees who are considered capable of
handling more than one task. The practice is applied on the basis of operational efficiency, but in its
implementation it causes an increase in workload and the risk of employee fatigue. Although the quality
of work can be maintained relatively through team coordination, delays in task completion still occur
due to external obstacles and internal labor limitations. This finding confirms that dual positions need
to be controlled so as not to have a negative impact on the effectiveness of work and the sustainability
of company operations

Analysis of Differences in Abnormal Returns, Trading Volume Activity, and Bid–Ask Spread Before and After Stock Splits in Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period

Halimatus Sa'diyyah, Wulan Suryandani — Tue, 30 Dec 2025 00:00:00 +0800

This research is driven by the increasing trend in the number of companies implementing stock splits in recent years, which raises important questions about how the market reacts in terms of abnormal returns, trading volume activity, and bid-ask spreads. The objective of this study is to analyze the variation of these three indicators before and after stock splits among companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research uses an event study methodology with a quantitative approach, relying on secondary data covering stock price information, trading volume activity, and the bid-ask spread within a predetermined event window. The sample was determined using purposive sampling, resulting in 12 companies meeting the selection criteria. The observation period covered 20 trading days, consisting of 10 days before the event (D–10), the day of the event (D0), and 10 days after the event (D+10). The data were analyzed using the Wilcoxon signed-rank test. The results showed no statistically significant differences in abnormal returns, trading volume activity, or bid-ask spreads before and after the stock split.

The Effect Of Occupational Safety Knowledge, Training Programs, And Management Support On The Level Of Safety Awareness Of Fertilizer Warehouse Workers

Muhammad Maulana Rifki Setiawan, Suaibatul Aslamiyah — Tue, 30 Dec 2025 00:00:00 +0800

Occupational safety awareness is an important factor in preventing accidents in fertilizer warehousing environments that have physical and operational risks. This study aims to examine the influence of Work Safety Knowledge (X1), Occupational Safety Training Program (X2), and Occupational Safety Management Support (X3) on Occupational Safety Awareness Level (Y) among fertilizer warehouse workers. The study used a descriptive, quantitative approach with the survey method. The research population comprised 70 employees, and 60 respondents were selected using Slovin's formula (e=0.05) via simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression. The results of the analysis show that occupational safety knowledge has a positive and significant influence on work safety awareness (B=0.478; p<0.001), as well as occupational safety management support (B=0.521; p<0.001). Meanwhile, occupational safety training programs have a positive but not significant effect (B = 0.168; p = 0.127). Simultaneously, the three variables have a significant effect on Y (F=19.98; p<0.001) and explain 51,7% of the variation in occupational safety awareness (R²=0.517). In conclusion, increased safety awareness among warehouse workers is more influenced by strengthening OHS knowledge and consistent management support, while training requires improvements in methods, evaluation, and field implementation.

The Framing of Finance Minister Purbaya Yudhi's Policies in Online Media during the Early Days of the Prabowo Subianto

Prasetyo Adinugroho — Tue, 30 Dec 2025 00:00:00 +0800

This study analyzes the framing of political communication in online media coverage of the policy initiatives of Minister of Finance Purbaya Yudhi Sadewa during the first 30 days of his tenure in the era of the Prabowo Subianto administration. The background is the dynamic transition of economic leadership and the role of media in shaping public perception of fiscal policy amid the challenges of post-pandemic recovery. Using Robert N. Entman's framing analysis model (problem definition, cause diagnosis, moral evaluation, and solution recommendation), this qualitative research examines three articles from CNBC Indonesia, Tribun Aceh, and Bisnis.com. The results show positive framing that builds Purbaya's image as an innovator and a daring "cowboy" figure, with breakthroughs such as placing IDR 200 trillion in funds and excise reform. This framing functions as a tool of political communication to align policies with Prabowo's vision, strengthen government legitimacy, and influence public perception.

The Influence Of Zakat Literacy, Religiosity, Service Quality, Trust And Perceived Ease Of Use On Digital Zakat Payment Intention In Pemalang Regency

Dio Samudra, Mansur Chadi Mursid, Ali Muhtarom — Tue, 30 Dec 2025 00:00:00 +0800

The development of digital technology has brought significant transformation to various aspects of life, including zakat payment practices. Pemalang Regency, as one of the regions with substantial zakat potential, faces challenges in optimizing zakat collection through digital platforms. The low public interest in paying zakat digitally represents a critical issue requiring in-depth analysis to understand the influencing factors. This study aims to analyze the influence of zakat literacy, religiosity, service quality, trust, and perceived ease of use on digital zakat payment intention among the Pemalang Regency community. This research employs a quantitative approach with a survey method on a sample of 298 Pemalang Regency residents who meet the criteria as muzakki. The sampling technique used purposive sampling. Data was collected through structured questionnaires and analyzed using Multiple Linear Regression with SPSS. The results indicate that zakat literacy has a positive and significant effect on digital zakat payment intention with a path coefficient of 0.188. Religiosity shows an influence with a path coefficient of 0.129. Service quality has a significant negative effect with a coefficient of -0.092, while trust demonstrates an influence with a coefficient of 0.392. Perceived ease of use also has a significant positive effect with a coefficient of 0.353. Simultaneously, these five variables can explain 91.1% of the variation in digital zakat payment intention among the Pemalang Regency community. These findings imply the need to maintain zakat literacy education, strengthen trust aspects through management transparency, and simplify payment processes to optimize digital zakat technology adoption in society.

Optimizing Social Media to Increase the Income of Sharia-Based Blacksmith Artisans in Koto Padang Village

Yoga Pratama, Wawan Devis Wahyu — Tue, 30 Dec 2025 00:00:00 +0800

Koto Padang Village in Sungai Penuh City is well known as a center of blacksmith artisans producing agricultural tools and household equipment rooted in local craftsmanship. Despite possessing high technical skills and cultural value, these artisans face significant challenges in utilizing social media as a marketing tool, which limits their competitiveness in the modern market. This study aims to analyze the role of social media in increasing artisans’ income, identify constraints in digital marketing practices, and assess the implementation of Islamic financial principles in their business activities. A qualitative research approach was employed through in-depth interviews and field observations. The findings indicate that social media plays an important role in expanding market reach, strengthening customer interaction, and enhancing product visibility. However, challenges remain in content creation, time management, and Islamic financial literacy. Strengthening digital marketing capabilities and expanding access to Islamic financial support are essential to promote sustainable, ethical, and value-based business development for blacksmith artisans.