Journal Title : Journal Economic Excellence Ibnu Sina Initials : Excellence Frequency : Maret, Juni, September dan Desember Print ISSN : 3025-2148 Online ISSN : 3025-2156 Editor in Chief : Dr. Harlis Setiyowati, S.E., M.M., CIMA DOI :10.59841 Publisher : STIKes Ibnu Sina Ajibarang Journal Economic Excellence Ibnu Sina merupakan platform publikasi jurnal yang diterbitkan oleh Pusat Riset dan Inovasi Nasional, STIKes Ibnu Sina Ajibarang. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Ekonomi. Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Maret, Juni, September dan Desember). Indexed by : Journal Sponsors and Partners :
Pengaruh Harga, Kualitas Produk, Citra Merek dan Sertifikasi Halal terhadap Minat Beli Mahasiswa pada Produk Almaz Fried Chicken
This study aims to analyze the influence of price, food quality, halal certification, and brand image on the purchase intention of Almaz Fried Chicken among university students in Jakarta. A quantitative approach was employed using a survey method, with multiple linear regression analysis as the primary analytical technique. The population consisted of active university students in Jakarta, and a sample of 108 respondents was selected through purposive sampling. Data were collected using a structured questionnaire based on a 6-point Likert scale. The results indicate that price, food quality, halal certification, and brand image each have a positive and significant effect on purchase intention. Simultaneously, these four variables also significantly influence students’ purchase intention toward Almaz Fried Chicken Condet. These findings highlight the potential for local brands to compete in the fast food market through effective management of pricing, product quality, halal assurance, and brand perception.
Copyright (c) 2025 Journal Economic Excellence Ibnu Sina https://creativecommons.org/licenses/by-sa/4.0
Penguatan Kerjasama antara Chiba Islamic Culture Center (CICC) dan Universitas PTIQ dalam Pengembangan Ekonomi Syariah Berbasis Komunitas
Collaboration between international organisations and educational institutions plays a strategic role in developing an inclusive and sustainable Islamic economy. The Chiba Islamic Culture Centre, as a community-based organisation in Japan, and PTIQ University, as an Islamic educational institution in Indonesia, have great potential to integrate Islamic values into the development of a Sharia-based economy. This article aims to initiate and strengthen cooperation between these two institutions, focusing on community empowerment through an Islamic economic approach. The methodology employed utilises a qualitative descriptive approach, incorporating data collection techniques such as interviews, observations, and document reviews. The expected outcome is the establishment of a strategic cooperation model that can be practically implemented, covering empowerment programs based on zakat, waqf, and technology, as well as the formation of an Islamic economic ecosystem capable of improving the welfare of the target community. This article also identifies challenges and opportunities in program implementation, providing recommendations for the sustainability of this cross-border collaboration
Peran Audit dalam Mencegah Kecurangan: Tinjauan dari Perspektif Etika Bisnis
Fraudd in the bussines world has become a major challenge that can harm various parties, including companies to other stakeholders, often triggered by ethical lapses in the bussines environment.This study discusses the role of internal audit in preventing fraud from a bussines ethics perspective and identifies factors that affect the efficieness of internal audit. The data analysis technique used is descriptive analysis. The research method used is qualitative through a literature review approach or library research, which is carried out by analyzing and reviewing literature sources and scientific publications related to the research topic. The results pf analysis show that internal audit has a crucial role as the frontile in mitigating the risk of fraud through supervisory functions, evaluating the internal audit is influenced by auditor competence and independence, top management support, eduquate audit coverage, and the application of targeted audit methodologies. Therefore, organizations need to optimize the internal audit function by improving auditor competence, implementing advanced audit technology, and ensuring full support form top management to create a transparent and accountable bussines environment.
Perbandingan Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Profitabilitas pada Perusahaan
This study aims to analyze the comparison of financial performance based on the liquidity, solvency, and profitability ratios of animal feed sub-sector companies listed on the IDX in 2018-2023. This study uses comparative research and is included in quantitative research. The sampling technique was carried out using the Purposive Sampling technique. The results of this study indicate a significant difference in the financial performance of animal feed sub-sector companies listed on the IDX with stock codes CPIN, CPRO, JPFA, MAIN, and SIPD based on the liquidity ratio (CR), solvency (DER), and profitability (ROA). The results of this study are expected to provide a reference for related companies to improve their respective financial performance, especially for those whose values ​​are below or above the industry average and can be used as a consideration for prospective investors.
Pengaruh Risiko Kredit, Risiko Likuiditas, dan Efisiensi Operasional terhadap Kinerja Keuangan
This study aims to determine the effect of Credit Risk, Liquidity Risk, and Operational Efficiency on Financial Performance in the Conventional Banking Sector listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial reports of conventional banks. The sampling technique was carried out using the purposive sampling method. The analysis was carried out with credit risk using the Net Performing Loan (NPL) ratio, liquidity risk using the Loan to Deposits Ratio (LDR) ratio, operational efficiency using the Operating Expenses to Operating Income (BOPO) ratio and financial performance was measured using Return On Assets (ROA). The results of the study showed that partially the credit risk variable had a significant negative effect on financial performance, liquidity risk did not have a significant effect on financial performance, operational efficiency did not have a significant effect on financial performance. Simultaneously, credit risk, liquidity risk, operational efficiency had a significant effect on financial performance.
Pengaruh ESG (Enviromental, Social, and Governance) Score dan Ukuran Perusahaan terhadap Return Saham Perusahaan yang Terdaftar di Indeks LQ45 Tahun 2021-2024
This study aims to determine the effect of ESG (Environmental, Social, and Governance) Score and Company Size on Stock Returns of Companies listed on the LQ45 Index in 2021-2024. This study uses a quantitative method using secondary data in the form of annual reports and sustainability reports of related companies. The sampling technique was carried out using the purposive sampling method. The sample in this study was obtained using a purposive sampling technique and obtained 8 companies in the 2021-2024 period. The results of the study indicate that ESG Score has a negative and insignificant effect on stock returns and Company Size (SIZE) has a positive and insignificant effect on stock returns. Simultaneously, both variables have a positive and insignificant effect on stock returns.
Analisis Faktor-Faktor yang Mempengaruhi Kecurangan (Fraud) Ditinjau dari Fraud Hexagon di Kelurahan Kecamatan Mojoroto Kota Kediri
This study aims to determine the influence of factors in the fraud hexagon theory on the potential for fraud, which is described through the variables of compensation suitability, competence, organizational culture, effectiveness of internal control systems, and leadership style. Fraud hexagon theory is a development of the fraud triangle and fraud diamond theories, which emphasize six main elements that cause fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. This theory is relevant to describe various internal factors that can encourage fraudulent behavior, especially in the public sector. This study uses a quantitative approach with multiple linear regression analysis methods and is processed using SPSS software version 30. The population in this study are apparatus or village employees who work throughout the Mojoroto District, Kediri City. The sampling technique uses a purposive sampling method, with predetermined criteria. The selection process resulted in 42 respondents, consisting of the Village Head, Village Secretary, and Village Treasurer, who play important roles in administrative and financial management at the village level. Data were collected through closed-ended questionnaires distributed directly to respondents and analyzed to determine the relationship between the independent and dependent variables. The analysis results showed that partially, only the effectiveness of the internal control system and leadership style significantly influenced the potential for fraud. This indicates that strengthening the internal control system and transparent and accountable leadership can minimize fraudulent activities. Meanwhile, the variables of compensation suitability, competence, organizational culture, and unethical behavior did not show significant effects individually. However, simultaneously, all of these variables were proven to significantly influence the potential for fraud. Thus, fraud prevention must be carried out holistically by considering all aspects contained in the fraud hexagon theory.
Pengaruh Brand Image, Produk, dan Promosi terhadap Keputusan Pembelian Anggota Koperasi Kelurahan Merah Putih Candiroto Kecamatan Kendal Kabupaten Kendal
This study aims to determine the effect of brand image, product, and promotion on purchasing decisions among members of the Merah Putih Village Cooperative in Candiroto, Kendal District, Kendal Regency. The research uses a quantitative associative approach with a sample of members from the Merah Putih Village Cooperative in Candiroto, Kendal. The sampling method used is saturated sampling, with a total of 127 respondents. The independent variables in this study are brand image, product, and promotion, while the dependent variable is purchasing decisions among cooperative members. Data analysis in this study involves instrument testing, classical assumption testing, and hypothesis testing using multiple regression with SPSS. The results show that, partially, brand image does not have a significant effect on purchasing decisions. This is evidenced by the t-count value of 0.758, which is greater than the t-table value of 0.1743, and the significance value of 0.450, which is greater than the significance level of 0.05. Product, in turn, does not significantly affect purchasing decisions with a t-count value of -1.708, which is smaller than the t-table value of 0.1743, and a significance value of 0.090, which is greater than the significance level of 0.05. However, promotion has a positive and significant effect on purchasing decisions. This is shown by a t-count value of 10.616, which is greater than the t-table value of 0.1743, and a significance value of 0.000, which is smaller than the significance level of 0.05. Simultaneously, brand image, product, and promotion have a positive and significant effect on purchasing decisions, with an F value of 40.432, which is larger than the F-table value of 0.1743, and a significance value of 0.000, which is smaller than the significance level of 0.05. The results indicate that promotion is the most influential factor in the purchasing decisions of cooperative members.
Unpacking Impulsive Buying Behavior: The Role Of Tiktok And Store Atmosphere Among Gen Z At Minisopink Pvj Bandung
This study aims to analyze the influence of TikTok social media and store atmosphere on impulsive buying behavior among Generation Z at the Minisopink Store PVJ Mall Bandung. Impulsive buying is often triggered by emotional and external stimuli, and this phenomenon is often found among Gen Z, who are strongly influenced by social media content and store atmosphere. Although the implemented marketing strategy has followed consumer trends, its implementation is considered not optimal in utilizing the potential for impulsive buying. This study uses a quantitative approach with descriptive and verification methods to understand the influence of these two variables. The research sample was obtained through a questionnaire distributed to respondents who met specific criteria, namely having shopped at the Minisopink Store PVJ Mall Bandung, following the store's official TikTok account, and actively using TikTok social media. The distributed questionnaire measured the extent of the influence of TikTok social media and store atmosphere on impulsive buying behavior. The results show that TikTok social media has a positive and significant influence on impulsive buying among Gen Z. Engaging TikTok content, such as promotional videos and other creative content, can trigger emotions and encourage the desire to buy products impulsively. On the other hand, store atmosphere, including elements such as interior design, lighting, and music, also showed a positive influence on impulse buying behavior. However, the effect was not significant, indicating that the store atmosphere is not yet fully capable of creating a strong enough emotional appeal to encourage impulse buying. This finding indicates that Minisopink's digital marketing strategy through TikTok has not maximized the potential of features such as hashtags and interactive videos (stitch), which can further increase user engagement. Furthermore, store atmosphere elements such as music also need to be improved to create a more immersive and engaging shopping experience.
Pengaruh Budaya Kerja dan Kompensasi terhadap Kinerja Karyawan pada PT. Pulau Nusantara Indonesia
The purpose of this study is to determine the impact of work culture and imbalance on employee performance at PT. Pulau Nusantara Indonesia. In the era of global competition, human resources play a vital role in determining a company's competitiveness in facing market dynamics. Based on the results of the Key Performance Indicator (KPI) survey, most employees fall into category B, indicating that their performance has not yet reached the company's optimal standards. This condition is strongly suspected to be influenced by several factors, including a work culture that does not support innovation, high workloads, and an imbalanced system that does not provide adequate work satisfaction and motivation. This study uses a quantitative approach involving 35 permanent employee respondents at PT. Pulau Nusantara Indonesia, selected using a saturated sampling method. Data were collected through literature studies, direct field observations, and the distribution of Likert-based questionnaires. Furthermore, the data were analyzed using multiple linear regression methods to determine the extent of influence of each independent variable on the dependent variable. The results of the analysis indicate that both work culture and the imbalance system have a positive and significant influence on employee performance, both partially and simultaneously. Based on these findings, management is advised to build a collaborative and adaptive work culture and review structural imbalances to align with employee expectations and the company's vision. These efforts are believed to sustainably increase employee productivity and loyalty. Based on these findings, management is advised to build a collaborative and adaptive work culture and review structural imbalances to align with employee expectations and the company's vision.
Pengaruh Harga terhadap Keputusan Pembelian Kain Tenun Ikat Sikka
Ikat weaving is one of the typical cultural heritage of East Nusa Tenggara, especially the Sikka area in Maumere. This traditional fabric is made through a process of weaving manually by the local community, making it unique and has high artistic value. Even though it is in the modern era, the appeal of ikat woven fabrics remains strong and has not been displaced by the development of the times. The production of this fabric is still actively ongoing and has become a symbol of regional cultural identity that is full of philosophical and aesthetic meaning. This study aims to analyze the influence of price on the purchase decision of Sikka ikat woven fabric by consumers. The research was carried out at the Alok Maumere Market in 2021 with a sample of 96 respondents, who were selected using random sampling techniques. The research method used is quantitative descriptive, with validity, reliability, normality, linearity, and heteroscedasticity testing. The result of the simple linear regression analysis shows an equation: purchase result = 17.140 + 0.603 price. The value of t is calculated (7.993) > t of the table (1.985), so that H₀ is subtracted and H₁ is accepted. This means that price has a significant effect on purchasing decisions. The coefficient of determination (R² = 0.398) shows that price explains 39.8% of the variation in the purchase decision. Thus, it can be concluded that price has a positive influence on consumers' decisions in buying Sikka ikat woven fabrics. This means that the more the price is in line with consumer expectations, the higher the buying interest in this traditional product. This research provides important input for MSME actors and local artisans to be more careful in determining competitive prices while still reflecting the quality and cultural value of the product.
Analisis Investasi Sektor Energi Terbarukan Terhadap Keberlanjutan Ekonomi Pembangunan Nasional di Era Globalisasi
This research employs a qualitative library research method to examine the crucial role of investment in the renewable energy sector in sustaining national economic development in the globalization era. In the current global context, the transition toward environmentally friendly energy sources is not only a necessity but also a strategic priority for many countries, including Indonesia. Conventional reliance on fossil fuels, which are increasingly limited and harmful to the environment, has pushed policymakers and stakeholders to seek sustainable alternatives. Renewable energy sources—such as solar, wind, hydro, and bioenergy—are widely recognized as long-term solutions to reduce environmental degradation and carbon emissions. Investment in the renewable energy sector does not merely contribute to environmental preservation but also carries significant socioeconomic benefits. It has the potential to generate new employment opportunities, encourage technological innovation, and strengthen national energy security. These impacts create a multiplier effect on the economy, thereby supporting inclusive growth and sustainable development. Furthermore, renewable energy investment can enhance national competitiveness and resilience in facing global energy transitions, as well as align with international commitments to climate change mitigation. This study, through a comprehensive review of scholarly journals, reports, and other credible sources, finds that the renewable energy sector is instrumental in realizing a sustainable and globally adaptive economic structure. Nevertheless, the success of this transition depends heavily on government efforts to optimize policies and regulatory frameworks that are supportive, transparent, and attractive to both domestic and international investors. Therefore, it is imperative for the government to strengthen investment incentives, streamline bureaucratic procedures, and promote public-private partnerships. The findings highlight that renewable energy investment is not only an environmental necessity but also a key driver of long-term national economic sustainability.
Optimasi Pengelolaan Persediaan dalam Menangani Perbedaan Stok di Website dan Gudang Online Nibras
In the ever-evolving e-commerce era, the Nibras Online Warehouse plays a crucial role in supporting the distribution of Muslim clothing products throughout Indonesia. This strategic role demands an accurate and efficient inventory management system to ensure smooth and timely order fulfillment. One of the main challenges faced is the discrepancy between inventory data recorded on the website and the actual physical stock available in the warehouse. This discrepancy not only impacts delivery delays but also has the potential to reduce customer satisfaction and the company's overall image. This study aims to analyze the root causes of the inventory management system and develop practical solutions to ensure data consistency between the digital system and real-world conditions. The methods used include literature review, direct field observations, in-depth interviews with warehouse staff, and documentation of daily operational processes. Through an analytical approach using the 5 Whys method and a fishbone diagram, it was found that factors such as delays in data input, lack of synchronization between the operational and IT divisions, and an undocumented goods receipt process were the main causes of inventory data discrepancies. To address this, it is recommended to implement a real-time technology-based inventory management system integrated with the online sales system. Additionally, training warehouse employees on new standard operating procedures (SOPs) and regular stock audits are crucial steps to create transparency and efficiency. These steps are expected to improve data accuracy, accelerate decision-making, and support sustainable business growth. Regular evaluations are also necessary to ensure the implemented system remains relevant and adaptable to the dynamics of warehouse operations.
Pengaruh Leverage dan Rasio Aktivitas terhadap Profitabilitas PT ABC Indonesia Tbk Periode 2014-2025
This study aims to analyze the effect of leverage measured by Debt to Asset Ratio (DAR) and activity ratio measured by Total Asset Turnover (TATO) on profitability measured by Return On Assets (ROA) at PT ABC Indonesia Tbk for the 2015–2024 period. The analysis is carried out both partially and simultaneously to provide an overview of the factors that affect the company's profitability. The type of research used is descriptive quantitative with secondary data obtained from the company's annual financial statements, in the form of balance sheet and income statements. Data analysis methods include t-test, f-test, and determination coefficient (R²). The results of the study show that partially, the Debt to Asset Ratio (DAR) does not have a significant effect on the Return On Assets (ROA). This indicates that the company's leverage level, in the form of a comparison of total debt to total assets, did not directly contribute to the level of profitability during the study period. Similarly, Total Asset Turnover (TATO) is also partially unaffected by ROA. These findings suggest that the effectiveness of a company in utilizing total assets to generate sales has not fully affected profitability. However, the results of the simultaneous test (F test) showed that DAR and TATO together had a significant effect on ROA. A determination coefficient value (R²) of 0.6037 or 60.37% indicates that the variation in the company's profitability can be explained by these two independent variables. Meanwhile, the remaining 39.63% was influenced by other factors outside the research model, such as operational efficiency, cost structure, marketing strategy, and external conditions of the retail industry. Thus, this study confirms the importance of comprehensively considering leverage and asset activity in managing a company's profitability, although the partial influence of each variable has not shown strong significance.
Analisis Rasio Profitabilitas dalam Menilai Kinerja Keuangan pada PT. XL Axiata Tbk yang Go Public di Bursa Efek Indonesia Periode 2021-2023
A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.
Pengaruh Motivasi terhadap Kinerja Pegawai pada Kantor Badan Penanggulangan Bencana Daerah Kabupaten Sidenreng Rappang
This study aims to determine the influence of motivation on employee performance at the Regional Disaster Management Agency (BPBD) Office of Sidenreng Rappang Regency. Motivation is seen as one of the fundamental factors in human resource development because it can encourage increased work morale, effectiveness, and efficiency in carrying out employee duties and responsibilities. Highly motivated employees will be encouraged to work more disciplined, creative, and productive, so that they can make a positive contribution to the achievement of organizational goals, especially in public service and disaster management.nThis study uses a quantitative approach with a survey method. The sampling technique chosen is a saturated sample, namely all employees and honorary personnel at BPBD Sidenreng Rappang Regency are made respondents. This consideration is made because the population is relatively small so that it can be reached as a whole. The research data was collected using a questionnaire compiled based on indicators of work motivation and employee performance, then analyzed using a simple regression test to determine the relationship and influence between variables.nThe results showed that the calculated t value of 2.167 was greater than the t table of 2.048 at a significance level of 5%. This proves that there is a positive and significant influence between motivation on employee performance. Motivation contributes 15.7% to performance improvement, while the rest is influenced by other factors such as work discipline, work environment, competence, and leadership. Nevertheless, these findings emphasize that motivation continues to play an important role as the main driver of employee performance.nThus, increasing motivation through the provision of awards, incentives, and continuous coaching can be an important strategy in strengthening the quality of performance of BPBD employees in Sidenreng Rappang Regency.
Analisis Peran Corporate Communication pada PT. ASDP Indonesia Ferry (Persero)
Corporate Communication helps companies build trust and loyalty by conveying consistent and transparent messages to the public. The main objective of Corporate Communication is to build and maintain a positive image of the company and ensure that the messages conveyed are consistent and support the company's strategic objectives. Through transparent and honest communication, companies can increase the trust and loyalty of customers and other stakeholders. This study aims to analyze the role of Corporate Communication in handling the communication crisis that occurred at PT ASDP Indonesia Ferry (Persero), particularly during the traffic congestion at Merak Port during the 2024 Eid al-Fitr transportation period. This research uses a qualitative approach with a case study method. Data collection techniques were carried out through observation, in-depth interviews with four key informants from the Corporate Communication Division, and documentation. The results of the study show that ASDP's Corporate Communication plays a leading role in conveying information, building an accurate narrative, and maintaining the company's reputation during a crisis. The main challenges faced include limited time to respond to crises (the golden hour), conflicting information on social media, and a lack of internal coordination. The strategies implemented include the rapid, decisive, empathetic, and open dissemination of information based on the principles of effective crisis communication. This study emphasizes the importance of structured and adaptive corporate communication in dealing with public pressure to build trust and maintain the institution's image.
Perilaku Konsumtif Muslim di Era E-Commerce: Tinjauan Etika Konsumsi dalam Perspektif Islam
This study examines the phenomenon of Muslim consumer consumptive behavior in the digital era, focusing on online shopping activities through e-commerce platforms. The main goal is to examine the conformity of consumption behavior with the principles of consumption ethics in Islam. Using a qualitative descriptive approach, data was collected through in-depth interviews with selected Muslim consumers as well as observations of purchasing patterns over three months. The results show that the ease of access to technology, the intensity of promotion, and the influence of social media are the dominant factors that encourage impulse buying behavior. This phenomenon creates a gap between actual consumption practices and Islamic ethical values, especially related to the principles of moderation (wasathiyah), avoidance of waste (israf), and social responsibility in shopping. While some respondents showed awareness of these values, the pressures of the digital environment and consumptive lifestyles often obscure ethical considerations in purchasing decision-making. The implications of these findings emphasize the urgency of strengthening Islamic consumption literacy through digital education, awareness campaigns, and the integration of religious values in ethical marketing strategies. This research is expected to be the basis for the development of sustainable consumption policies based on spiritual values, as well as encourage Muslim consumers to be more critical and wise in facing the evolving dynamics of digital commerce.
Pengaruh Strategi Promosi terhadap Keputusan Pembelian pada Toko Freedom Street Wear di Shopee
This study aims to analyze the effect of promotional strategies on consumer purchasing decisions for Freedom Street Wear products on the Shopee platform. The research population consists of Shopee users who have purchased products from official stores. A quantitative approach using a survey method was applied, and data was collected from 100 respondents selected through non-probability sampling. Multiple linear regression analysis was used to test the influence of each variable, both partially and simultaneously. The findings show that Double Date Discount has a positive and significant effect on purchasing decisions. Meanwhile, Free Shipping and Cash on Delivery (COD) did not have a significant effect, although COD showed a positive trend. Simultaneously, these three variables were found to have a significant effect on consumer purchasing decisions. In addition to examining the individual effects of promotional strategies, this study also explored the interactive relationships between the variables. It was found that while Free Shipping and COD did not individually influence purchasing decisions, their combination with other promotional strategies like Double Date Discount enhanced the overall effectiveness of the promotions. This suggests that promotional strategies should be strategically integrated to maximize their impact on consumer behavior. Furthermore, the study highlights the growing importance of e-commerce platforms like Shopee in influencing purchasing decisions and shaping consumer perceptions. As online shopping continues to grow, understanding the nuances of promotional strategies is essential for businesses aiming to attract and retain customers in a competitive market. The findings contribute to a deeper understanding of the factors driving consumer purchasing decisions and offer valuable insights for businesses looking to optimize their promotional efforts in the online retail environment.
Pengaruh Emotional Branding dan Brandimage terhadap Customer Loyalty Produk Teh Gelas pada Gen Z di Kota Bandung
This study aims to examine the responses of Gen Z regarding the influence of Emotional Branding and BrandImage on Customer Loyalty of Teh Gelas products among Gen Z in Bandung, both partially and simultaneously. The intense competition in the packaged tea drink market, along with the consistent decline in Teh Gelas brand index, the changing lifestyle, and consumption patterns of Gen Z, highlight significant challenges for Teh Gelas in maintaining customer loyalty. Additionally, negative consumer reviews on social media further weaken the BrandImage of Teh Gelas. The research method used is quantitative with a descriptive and verificative approach, and data collection was carried out through the distribution of questionnaires to 100 respondents. The analytical instruments include validity testing, reliability testing, classical assumption testing, normality testing, multicollinearity testing, heteroscedasticity testing, multiple linear regression analysis, t-test (partial), f-test (simultaneous), correlation coefficient testing, and coefficient of determination analysis, with the help of SPSS Version 30 software. The research results show that the significance level of f is 0.01, which is smaller than 0.05. Therefore, H_03 is rejected, which means that Emotional Branding and BrandImage have a simultaneous effect on Customer Loyalty of Teh Gelas products among Gen Z in Bandung.
Pemanfaatan Gedebog Pisang Menjadi Keripik Inovatif di Dusun Kebonagung, Desa Sukolelo, Kecamatan Prigen
Banana pseudostems are an abundant agricultural by-product that has been largely underutilized. In fact, banana pseudostems contain various nutrients such as vitamins A, B, and C, dietary fiber, and tannins, which offer potential health benefits. This study aims to explore the process of transforming banana pseudostems into an innovative food product in the form of chips, while also examining their potential benefits for health, economy, and the environment. The research was conducted through a one-month community assistance program in Kebonagung Hamlet, consisting of several stages: initial observation to identify potentials and challenges, socialization activities to raise awareness of banana pseudostem utilization, training in processing techniques for making banana pseudostem chips, and product packaging. The results of the observation indicated that the community initially had no knowledge of banana pseudostems as an alternative food source. However, through socialization and training, residents gained awareness of the added value of this agricultural waste and were able to apply simple and hygienic processing methods. The resulting banana pseudostem chips demonstrated a unique flavor, crunchy texture, and good nutritional value, making them a promising healthy snack. From an economic perspective, this innovation can open up new entrepreneurial opportunities, improve household income, and expand the diversification of local food products. Environmentally, utilizing banana pseudostems for value-added products helps reduce organic waste that would otherwise go unused. Thus, the innovation of processing banana pseudostems into chips contributes not only to improving community health and welfare but also supports sustainable development through productive use of agricultural waste.
Peran Board of Director pada Praktik Earnings Manajemen di Perbankan Syariah
Earnings management is a deliberate strategy based on multidimensional considerations. The impact of earnings management practices is not necessarily positive, so mitigation measures are necessary to mitigate any negative impacts. This article aims to observe and analyze research developments regarding the role of the Board of Directors (BOD) in reducing discretionary accruals in Islamic banking. This article uses a qualitative literature study approach by analyzing articles from previous studies based on criteria that include article quality and research focus. Analysis of the answers to the research questions is conducted based on the results of empirical research in previous studies. Based on the analysis, a review of previous articles provides a strong argument that the role of the Board of Directors (BOD) plays a significant and complex role in influencing earnings management practices in the Islamic banking sector. The effectiveness of the BOD is not universal, but is highly dependent on its specific attributes, including competence, size, and activeness. It has been proven that competence is the attribute that plays the most role in reducing discretionary accruals. Meanwhile, characteristics such as board size and activeness show mixed results, indicating that mere physical and administrative presence is not enough without being balanced with substantive expertise, independence, and effective board work dynamics. This complexity is exacerbated by inconsistent findings and limited scope of studies on accrual techniques. Therefore, strengthening governance in Islamic banking must focus on improving the quality of human resources on the board of directors, especially in terms of technical expertise in finance and accounting. There is an academic gap for future research by exploring moderating variables, real manipulation techniques, and the dynamics of interactions between governance elements in the dual structure that characterizes Islamic banking
Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan
This study aims to analyze the effect of profitability, liquidity, leverage, and company growth on company value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research data was obtained from financial reports and annual reports published officially and publicly by the companies. The research population consists of food and beverage companies listed on the IDX. Using purposive sampling, 56 companies that met the criteria were selected, resulting in 280 observations collected over five years of observation. The data analysis technique used multiple linear regression with the help of the Statistical Package for the Social Science (SPSS) version 22 program. This method was used to test the effect of independent variables consisting of profitability, liquidity, leverage, and company growth on the dependent variable in the form of company value measured by Price to Book Value (PBV) as a market indicator. The results showed that profitability, leverage, and company growth did not affect company value. This indicates that profit performance, funding structure, and asset growth are not dominant factors influencing investor decisions in assessing companies in the food and beverage sub-sector. Conversely, liquidity proved to have a positive and significant effect on company value. This condition shows that the higher a company's ability to meet its short-term obligations, the greater the level of investor confidence that drives a consistent increase in company value. Based on the results of the study, it can be concluded that liquidity is an important aspect that must be considered in efforts to maintain stability, increase company value, and attract investor attention, while profitability, leverage, and company growth were not proven to have a significant effect on the food and beverage sub-sector during the research period.
Pengaruh Lingkungan Kerja dan Disiplin Kerja terhadap Kinerja Karyawan di Balai Penjaminan Mutu Pendidikan DKI Jakarta
This study aims to determine the effect of work environment and work discipline on employee performance at the Jakarta Education Quality Assurance Agency (BPMP). Work environment and work discipline are important factors that can influence employee productivity and performance effectiveness, especially in government agencies engaged in improving education quality. The research method employed is an associative quantitative approach, with data collection techniques involving a questionnaire distributed to the entire population, comprising 87 BPMP employees, using total sampling. Data testing was conducted through validity tests, reliability tests, classical assumption tests, multiple regression analysis, t-tests (partial), F-tests (simultaneous), and determination coefficients. The research results indicate that both the work environment and work discipline have a positive and significant impact on employee performance, both partially and simultaneously. A comfortable work environment and high work discipline can drive improvements in employee performance in carrying out their duties and responsibilities. This study contributes as a basis for evaluation and improvement of human resource management at the Jakarta Capital City BPMP in creating a conducive work environment and a disciplined work culture.
Pengaruh Gini Ratio dan Indeks Pembangunan Manusia terhadap Kemiskinan
Poverty, according to the World Bank (2000), is defined as "poverty is pronounced deprivation in well-being," meaning that poverty is the loss of well-being. This study aims to analyze the impact of income distribution inequality and the Human Development Index (HDI) on poverty in Indonesia. The research utilizes data sourced from the Central Statistics Agency (BPS) report. The study focuses on 34 provinces in Indonesia between 2022 and 2024, examining income inequality and human development quality. The data analysis method used is panel data regression, which allows for analyzing the effects of these variables simultaneously. The findings of this study are: (1) income distribution inequality has a significant impact on poverty levels, indicating that the higher the income inequality, the higher the poverty rate in Indonesia; and (2) the Human Development Index (HDI) also affects poverty levels. The higher the HDI, the lower the poverty rate, suggesting that improvements in education, health, and well-being can reduce poverty. These findings emphasize the importance of reducing income inequality and improving human development quality as effective strategies to decrease poverty in Indonesia. Policies focused on equitable development and improving the quality of life for communities are essential for achieving more widespread well-being across all provinces.
Analisis Pengaruh Rate dari Penetapan Harga Lelang Objek Jaminan Gadai di PT Pegadaian Syariah Banda Aceh terhadap Kepuasan Nasabah Debitur
The role of financial institutions in providing access to capital through pawn services is crucial, even though customers face the risk of defaulting, which can lead to the auction of pledged collateral. This study aims to analyze the impact of the auction pricing of collateral at PT Pegadaian Syariah Banda Aceh on customer satisfaction. In this context, a deep understanding of the factors influencing auction pricing and its impact on customer satisfaction is essential to maintain a mutually beneficial relationship. The pricing of the auction is influenced by several factors, including market mechanisms, government regulations, and the company's internal policies. Customer dissatisfaction with auction prices that are perceived as unfair can damage the long-term relationship with the financial institution. Therefore, it is crucial to enhance transparency and fairness in the auction pricing process. Additionally, educating customers about their rights is necessary to provide them with a better understanding of the process and its implications. These measures will help strengthen customer trust and maintain the sustainability of a positive relationship between the financial institution and its customers.
Pengaruh Indepedensi, Pengalaman Audit, dan Keahlian Profesional Auditor terhadap Kualitas Audit
This study aims to examine the influence of auditor independence, audit experience, and professional expertise on audit quality in Public Accounting Firms located in Bali Province. Using a quantitative research design, data was collected through a structured questionnaire given to 30 active auditors selected by purposive sampling. All variables were measured using a five-point Likert scale, and data were analyzed using multiple linear regression. The findings show that the regression model is statistically significant, suggesting that independence, audit experience, and professional expertise together affect audit quality. The main results of the study show that professional expertise is the only variable that has a significant positive effect on audit quality, while audit independence and experience do not show partial significance. These results show that technical competence, mastery of standards, and professional capabilities play an important role in improving the effectiveness of audit procedures and the ability of auditors to detect material misrepresentations. This study concludes that strengthening the professional expertise of auditors is very important to improve audit quality. The implications of this study highlight the importance for Public Accounting Firms to optimize auditor development programs to ensure reliable financial reporting and maintain public trust.