Escalate : Economics and Business Journal
Escalate: Economics and Business Journal is a distinguished scholarly publication that provides a platform for rigorous research, analysis, and discourse within the realms of economics, management and business studies. Escalate: Economics and Business Journal is nationally accredited at SINTA 5 until 2027, pursuant to the Decree of the Director General of Science and Technology, Ministry of Higher Education, Science, and Technology of the Republic of Indonesia Number 355/DST/D.D1/HM.01.01/2026 concerning the New Accreditation Rankings of Scientific Journals, Period 3 of 2025 Journal Title : Escalate: Economics and Business Journal Initials : Escalate Frequency : 4 Issues / Year E-ISSN : 3025-4213 Editor in Chief : Muhammad Rizky, M.Ed. DOI Prefix : https://doi.org/10.61536/escalate Publisher : Takaza Innovatix Labs Ltd. Accreditation : SINTA 5 until 2027
Financial LiteracyAnd Leverage With Adoption of Financial Technology As a Moderating Influence on Financial Well-being
This research is motivated by the gap between high digital financial inclusion and low financial literacy among urban communities, which triggers an increased risk of default due to debt burden (leverage). This study aims to analyze the influence of financial literacy and leverage on the financial well-being of urban communities in Yogyakarta, as well as to examine the moderating role of financial technology adoption. The research method used a quantitative explanatory approach through the distribution of structured questionnaires to 100 respondents who actively use fintech in Yogyakarta, which were then analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The main findings indicate that financial literacy has a positive and significant effect on financial well-being, while leverage has a negative and significant effect. Furthermore, the adoption of financial technology has been shown to strengthen the positive influence of financial literacy on financial well-being, but lacks the moderating capability to reduce the negative impact of leverage. In conclusion, financial well-being is determined by wise cognitive fund management skills, not simply technology adoption. The implication is that urban communities must be disciplined in controlling consumptive digital debt, while regulators such as the Financial Services Authority (OJK) and Bank Indonesia need to tighten regulations on fintech platforms and expand digital literacy education in a targeted manner
Copyright (c) 2026 Deanissa Setya Ananda, Alfiatul Maulida, Pristin Prima Sari https://creativecommons.org/licenses/by-sa/4.0
Analysis of Opportunities and Threats in Indonesia's International Trade: A Case Study of Indonesian and Malaysian Plantation Commodities
This study aims to explore the possibilities and risks faced by Indonesia's foreign trade sector, particularly in plantation commodities, with an emphasis on comparisons with Malaysia in the APEC context. The approach applied in this study is a literature study, which includes the collection of secondary data from various sources, including journals, official government reports, and international publications. The analysis findings indicate that Indonesia has significant capabilities in developing plantation commodities, such as palm oil, coffee, and rubber, thanks to its vast land area and favorable climate conditions. However, there are several challenges such as competition with Malaysia, environmental sustainability issues, and fluctuations in international trade policies that pose a threat to Indonesia's competitiveness in the global market. This study is expected to provide guidance for policymakers and industry players to formulate effective strategies to improve the competitiveness of Indonesia's plantation commodity trade in the international market
Copyright (c) 2026 Intan Mahrani J Gumohung https://creativecommons.org/licenses/by-sa/4.0
Community-Based Tourism Potential Development Strategy in Banjarmasin City: SWOT Analysis in Supporting Sustainable Tourism
The Banua Anyar area is one of the unique river-based culinary tourism icons in Banjarmasin, offering the experience of enjoying local traditional cuisine along the riverside, which reflects the cultural identity of the local community. This potential makes Banua Anyar an attractive destination for local-based tourism development. This study aims to identify the potential and formulate development strategies for community-based culinary tourism in the Banua Anyar area, Banjarmasin City. The area offers distinctive appeal through the diversity of traditional Banjar culinary products, supported by its strategic location along the Martapura River, making it a promising tourist destination. As a rapidly developing area, Banua Anyar holds strategic urgency to be developed as a new tourism icon of Banjarmasin City, not only to enhance regional competitiveness but also to strengthen local identity rooted in river-based culture. The results indicate that Banua Anyar has a dominant strength in the uniqueness of Banjar traditional cuisine integrated with the river environment, supported by its strategic location, which creates an authentic tourism experience and serves as the main attraction for visitors. However, the area still faces several weaknesses, particularly in terms of limited digital promotion, suboptimal spatial arrangement, and inadequate supporting facilities. Based on the SWOT analysis, the most appropriate strategy is the Growth Oriented Strategy (SO Strategy), which focuses on utilizing strengths to capture opportunities through strengthening destination branding, enhancing digital promotion, and developing community-based facilities. By implementing this strategy, Banua Anyar is expected to develop into a sustainable community-based culinary tourism destination and contribute to improving the economic welfare of the local community.
Copyright (c) 2026 Ayu Rizky Amanda, Muhammad Efendi, Rosalina Kumalawati, Rusdiansyah https://creativecommons.org/licenses/by-sa/4.0
The Influence of Service Quality and Customer Satisfaction on Purchasing Decisions at PT XYZ
Retail industry competition demands companies to improve service quality and customer satisfaction to drive purchasing decisions. The decline in PT XYZ's turnover indicates the need for evaluation of both factors. This study aims to analyze the influence of service quality and customer satisfaction on purchasing decisions, both partially and simultaneously. The study uses a quantitative approach with descriptive and verification methods. The study population is all customers of PT XYZ in Bekasi City who have made purchases, while the sample is 100 respondents selected using a purposive sampling technique based on the Lemeshow formula. Data were collected through a Likert-scale questionnaire, observation, and documentation, then analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination with the help of SPSS. The results show that service quality has a positive and significant effect on purchasing decisions (β = 0.350; p < 0.001), customer satisfaction also has a positive and significant effect (β = 0.196; p = 0.002), and both variables simultaneously have a significant effect with a coefficient of determination of 65.3%. In conclusion, improving service quality and customer satisfaction are important factors in improving customer purchasing decisions at PT XYZ
Copyright (c) 2026 Rina Wahyuni Adetiana https://creativecommons.org/licenses/by-sa/4.0
The Influence of Intellectual Capital on Corporate Financial Performance (An Empirical Study of Technology Sector Companies Listed on the IDX for the 2022-2025 Period)
This study examines the effect of Intellectual Capital, as measured by the Value Added Intellectual Coefficient (VAIC), on financial performance, proxied by Return on Assets (ROA), in technology sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from audited annual financial reports. The study population was technology sector companies, with a final sample of 23 companies or 92 observations selected using a purposive sampling technique. Data analysis was performed using SPSS through descriptive statistical tests, classical assumption tests, and multiple linear regression with Firm Size and Debt to Asset Ratio (DAR) as control variables. The results show that Intellectual Capital has no significant effect on financial performance (ROA). However, the addition of control variables improves the model's ability to explain variations in financial performance, although the main effect remains insignificant. This suggests that the financial performance of technology companies is more influenced by financial and structural factors than intellectual capital efficiency. The study concludes that Intellectual Capital is not a direct determinant of short-term financial performance in technology companies in Indonesia. Further research is recommended to expand the measurement methods, extend the research period, and expand the research objects.
Copyright (c) 2026 Hafiyan Akbar Royyan, Rediyanto Putra https://creativecommons.org/licenses/by-sa/4.0
The Role of Impulse Buying in Mediating the Influence of Self-Reward on Financial Behavior in Generation Z
Generation Z grew up in a digital ecosystem that normalizes self-reward practices as a way to manage academic and work pressures, but this practice risks encouraging impulse buying that ultimately disrupts personal financial management. This study aims to analyze the role of impulse buying as a mediating variable in the relationship between self-reward and financial behavior in Generation Z. The study used a quantitative approach with a survey design of 127 Generation Z respondents aged 18–28 years selected through purposive sampling. Data were collected using a 1–5 Likert scale questionnaire that measures three variables: self-reward, impulse buying, and financial behavior, then analyzed using Structural Equation Modeling techniques based on Partial Least Squares (SEM-PLS), including evaluation of the measurement model (outer model), structural model (inner model), and mediation testing through a bootstrapping procedure of 5,000 resamples. The results showed that self-reward has a significant positive effect on impulse buying (β = 0.348; p < 0.001), and impulse buying has a significant negative effect on financial behavior (β = -0.465; p < 0.001). The direct effect of self-reward on financial behavior was insignificant after controlling for impulse buying (β = 0.122; p = 0.304), as was the total effect before the mediator was included (β = -0.040; p = 0.769), while the indirect effect proved significant (α × b = -0.162; 95% CI bootstrap bias-corrected [-0.254, -0.041]; p = 0.002). This pattern indicates full/indirect-only mediation, meaning the effect of self-reward on financial behavior in Generation Z only occurs when it operates through the impulse buying mechanism, not directly or in a zero-order manner. This study contributes to the financial behavior literature by positioning impulse buying as a crucial explanatory pathway, and offers practical implications for financial literacy education that targets consumption impulse management, rather than simply financial knowledge
Copyright (c) 2026 Firmansyah, Amalia Ilyas, Tri Ratnawati, Hwihanus https://creativecommons.org/licenses/by-sa/4.0
The Influence of Service Quality and Product Quality on Consumer Purchasing Decisions at HokBen Mall Bassura
Competition in the fast food restaurant industry encourages companies to improve service quality and product quality to maintain consumer purchasing decisions. This study aims to analyze the influence of service quality and product quality on consumer purchasing decisions at HokBen Mall Bassura, both partially and simultaneously. The study uses a quantitative approach with a descriptive method. The study population is all consumers of HokBen Mall Bassura, while the sample is 110 respondents selected using accidental sampling techniques. Data were collected through Likert-scale questionnaires, observation, and documentation. Data analysis was carried out using SPSS through validity tests, reliability tests, classical assumptions, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results show that service quality has a positive and significant effect on purchasing decisions with a t-value of 4.867 and a significance of 0.000, while product quality has a positive and significant effect with a t-value of 7.937 and a significance of 0.000. Simultaneously, both variables have a significant effect on purchasing decisions with an F-value of 34.709 and are able to explain 38.2% of the variation in purchasing decisions. This study concludes that consistently improving service quality and product quality can improve consumer purchasing decisions, with product quality having a more dominant influence than service quality
Copyright (c) 2026 Siti Junaedah, Dhuha Safria, Mentari Pratami https://creativecommons.org/licenses/by-sa/4.0
The Influence of Motivation and Work Discipline on Employee Performance at PT Artindo Pratama Sejahtera, Serang Branch
Employee performance is a crucial factor in determining an organization's success in achieving its goals. The decline in work motivation and work discipline at PT Artindo Pratama Sejahtera Serang Branch indicates problems that may reduce productivity and work effectiveness. This study aims to analyze the effect of work motivation and work discipline on employee performance, both partially and simultaneously. This research employed a quantitative approach with a descriptive-associative design. The population consisted of 142 employees, while 59 respondents were selected as the sample using the Slovin formula with a non-probability sampling technique. Data were collected through observation, questionnaires, and literature review, and were analyzed using multiple linear regression with IBM SPSS software. The results revealed that work motivation had a positive and significant effect on employee performance (t = 2.784; p = 0.007). Likewise, work discipline also had a positive and significant effect on employee performance (t = 2.765; p = 0.008). Simultaneously, work motivation and work discipline significantly influenced employee performance (F = 13.139; p = 0.000), with a coefficient of determination of 31.9%. It can be concluded that improving work motivation and work discipline plays an important role in enhancing employee performance. Therefore, companies should strengthen human resource management policies to improve productivity and support the achievement of organizational objectives.
Copyright (c) 2026 Amelia Rahmadani, Teguh Kurniyanto https://creativecommons.org/licenses/by-sa/4.0
The Role of Customer Satisfaction in Mediating the Relationship Between Product Quality and Service Quality on Customer Loyalty at Fore Coffee in Batam
This research is motivated by the increasing competition in the modern coffee shop industry, which demands companies to improve product and service quality to create customer satisfaction and loyalty. This study aims to analyze the influence of Product Quality and Service Quality on Customer Satisfaction and Customer Loyalty, and to examine the role of Customer Satisfaction as a mediating variable among Fore Coffee customers in Batam City. The study uses a quantitative approach with a survey method. The study population is all Fore Coffee customers in Batam City, whose number is unknown, while a sample of 119 respondents was determined using the Lemeshow formula with a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-tests, F-tests, and Sobel tests. The results show that Product Quality, Service Quality, and Customer Satisfaction have a positive and significant effect on Customer Loyalty. In addition, Product Quality and Service Quality also have a positive effect on Customer Satisfaction, and Customer Satisfaction is proven to significantly mediate both relationships. This study concludes that increasing Fore Coffee customer loyalty is more effectively achieved through improving product and service quality that can increase customer satisfaction sustainably
Copyright (c) 2026 Ellyn Tan, Suhardi https://creativecommons.org/licenses/by-sa/4.0
Forms of Islamic Economics: Buying and Selling, Syirkah, Rahn, Classification of Contracts
Islamic economics is an economic system based on the Qur'an and Sunnah that aims to realize justice, balance, and the benefit of individuals and society. In its implementation, every economic activity must be based on a valid contract in accordance with sharia principles, thereby avoiding practices containing elements of usury, gharar (uncertainty), and maisir (gambling). This article aims to examine various forms of transactions in Islamic economics, including buying and selling (al-bai'), syirkah, rahn, and the classification of contracts as a legal basis for muamalah activities. The article was written using a library research method by reviewing various sources, such as the Qur'an, hadith, Islamic economics books, fatwas of the National Sharia Council-Indonesian Ulema Council (DSN-MUI), and relevant scientific articles. The results of the study indicate that buying and selling is a form of transaction that is permitted as long as it meets the pillars and conditions stipulated by sharia. Syirkah is a form of business cooperation that applies the principles of profit sharing and fair risk sharing. Rahn serves as a debt collateral contract that provides protection for both parties without involving interest or usury. Meanwhile, the contract is a fundamental element that determines the validity of every Islamic economic transaction and can be classified based on its purpose, object, level of certainty of outcome, and legal validity. The application of various forms of Islamic economics is not only relevant in Islamic financial institutions, but also in modern business activities, digital commerce, and micro, small, and medium enterprises (MSMEs). Therefore, an understanding of the concepts of sale and purchase, syirkah, rahn, and the classification of contracts is expected to enhance the more effective application of Islamic economic principles in supporting fair, transparent, and sustainable economic development.
Copyright (c) 2026 Danis Oktafiana Sari https://creativecommons.org/licenses/by-sa/4.0
The influence of payment usage and ease of use of QRIS on customer loyalty among Gen Z (case study of UIN Raden Fatah Palembang and Sriwijaya University)
Digital payment transformation through the Quick Response Code Indonesian Standard (QRIS) is increasing among Generation Z, but the influence of usage and ease of use on customer loyalty still shows inconsistent results in previous studies. This study aims to analyze the influence of QRIS usage and ease of use on customer loyalty among students of UIN Raden Fatah Palembang and Sriwijaya University. This study uses a quantitative approach with a survey method. The study population was Generation Z students who use QRIS at both universities, with a sample of 100 respondents selected using a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using SPSS through validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results show that QRIS usage has a positive and significant effect on customer loyalty (t = 8.540; p < 0.001), as does ease of use (t = 4.677; p = 0.002). Both variables simultaneously significantly influenced customer loyalty (F = 123.396; p < 0.001), with an explanatory power of 71.8% for the dependent variable. This study concluded that increasing the intensity of QRIS use and its ease of use can strengthen customer loyalty among Generation Z.
Copyright (c) 2026 Nova Fitria, Hilda, Citra Lestari https://creativecommons.org/licenses/by-sa/4.0
The Influence of Price and Product Quality on Customer Satisfaction at Bakwan Andika MSMEs in Sidoarjo
Increasingly fierce competition in the culinary MSME sector requires business actors to implement pricing strategies and maintain product quality to increase customer satisfaction. This study aims to analyze the effect of price and product quality on customer satisfaction at Bakwan Andika UMKM in Sidoarjo. The study used a quantitative approach with a survey method, involving 55 respondents selected through a purposive sampling technique. Data were collected using a questionnaire and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and t-tests and F-tests. The results showed that price and product quality each had a positive and significant effect on customer satisfaction, and simultaneously both variables also had a significant effect on customer satisfaction. The coefficient of determination (R²) value of 83.3% indicates that variations in customer satisfaction can be explained by price and product quality variables, while the remaining 16.7% is influenced by other factors outside the research model. These findings indicate that pricing that is in accordance with the value received by customers and consistency in maintaining product quality are important factors in increasing customer satisfaction. Therefore, MSMEs need to optimize these two aspects as a strategy to maintain competitiveness and encourage business sustainability.
Copyright (c) 2026 Nadhya Meri Mustikadewi, Jimmy Ignatius, Ageng Pratiwi https://creativecommons.org/licenses/by-sa/4.0
The Influence of Organizational Culture and Work Discipline on Employee Performance at PT Global Putra International Surabaya
Employee performance is an important factor in supporting organizational success, so a strong organizational culture and good work discipline are needed to increase productivity. This study aims to analyze the influence of organizational culture and work discipline on employee performance at PT Global Putra International Surabaya. The study used a quantitative method with an associative approach, involving all 30 employees as samples through a total sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression analysis supported by validity, reliability, normality, multicollinearity, coefficient of determination, t-test, and F-test tests. The results showed that organizational culture and work discipline had a significant effect on employee performance, both partially and simultaneously, with a coefficient of determination of 53.6%, indicating that both variables were able to explain 53.6% of the variation in employee performance, while the rest was influenced by other factors outside the study. This study concluded that strengthening organizational culture and improving work discipline are important factors in improving employee performance. These findings provide practical implications for companies to strengthen organizational values ​​and implement work discipline consistently as an effort to improve the effectiveness of human resource management
Copyright (c) 2026 Alfu Roshid Ubaidillah, Jimmy Ignatius, Ageng Pratiwi https://creativecommons.org/licenses/by-sa/4.0
Determination of Poverty Levels in Jambi Province: A District/City Panel Data Approach
Poverty remains a major development challenge in Jambi Province due to persistent poverty disparities between districts and cities, although the overall percentage of the poor population shows a downward trend. This study aims to analyze the development of the Human Development Index (HDI), the Open Unemployment Rate (TPT), population growth, and the poverty rate, and to examine the influence of these three variables on the poverty rate in Jambi Province. The study uses a quantitative approach with a panel data regression method. The study population covers all 11 districts and cities in Jambi Province, while the sample is determined using census techniques so that the entire population is used as the unit of analysis for the period 2020 to 2024. The research instrument consists of secondary data documentation obtained from the Jambi Province Central Statistics Agency and related publications. Data analysis includes descriptive analysis, panel data regression model selection, classical assumption tests, and hypothesis testing. The results show that the HDI has a negative and significant effect on the poverty rate, population growth also has a negative and significant effect, while the Open Unemployment Rate has no significant effect. Simultaneously, all independent variables have a significant effect on the poverty rate. In conclusion, improving the quality of human development is a major factor in reducing poverty in Jambi Province, while poverty alleviation policies need to be integrated with equitable development and strengthening regional economic capacity
Copyright (c) 2026 Rika Meliana Syahputri, Erni Achmad, Putri Intan Suri https://creativecommons.org/licenses/by-sa/4.0
The Influence of TikTok Beauty Influencer Credibility on Skincare Product Purchasing Decisions of Indonesian Methodist University Students
The development of TikTok as a digital marketing medium has made beauty influencers one of the main sources of information in skincare product purchasing decisions among students. This study aims to analyze the influence of TikTok beauty influencer credibility on skincare product purchasing decisions among students at Methodist University Indonesia. The study used a quantitative approach with a descriptive and verification survey method. The study population was active students at Methodist University Indonesia who had watched beauty influencer content on TikTok and purchased skincare products based on their recommendations. A sample of 100 respondents was selected using a purposive sampling technique. Data were collected through a questionnaire with a five-point Likert scale, then analyzed using validity tests, reliability tests, descriptive analysis, normality tests, linearity tests, heteroscedasticity tests, and simple linear regression with the help of IBM SPSS Statistics. The results showed that TikTok beauty influencer credibility had a positive and significant effect on skincare product purchasing decisions with a regression coefficient value of 0.511, a significance value of 0.000, and a determination coefficient of 28.3%. This study concludes that the higher the credibility of beauty influencers, reviewed in terms of expertise, trustworthiness, and attractiveness, the higher the decision to purchase skincare products among students at Methodist University of Indonesia.
Copyright (c) 2026 Rikshintia Panjaitan, Darwis Robinson Manalu https://creativecommons.org/licenses/by-sa/4.0
Convenience and payment methods are determinants of students' shopping decisions in boarding houses in the Padang Bulan area, Medan.
The development of TikTok as a digital marketing medium This study aims to analyze the effect of price, service, comfort, product availability, and payment method on the shopping decisions of boarding-house students in the Padang Bulan area, Medan, at minimarkets and traditional markets. A quantitative approach was used with a purposive sampling technique involving 120 boarding-house students who had shopped at both minimarkets and traditional markets in the area. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption testing. The results show that all five independent variables simultaneously have a significant effect on shopping decisions, with a coefficient of determination of 0.669. Partially, comfort and payment method have a positive and significant effect on shopping decisions, while price, service, and product availability show no significant effect. Payment method is the most dominant variable influencing shopping decisions, followed by comfort. These findings indicate that transaction convenience and a comfortable shopping environment are the main considerations for boarding-house students when choosing where to shop, more than price, service quality, or product completeness. The findings suggest that both minimarket and traditional market managers should continue improving shopping comfort and expanding digital payment options to strengthen their competitiveness among student consumers.
Copyright (c) 2026 Ester Agnesya Nainggolan, Darwis Robinson Manalu https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Self-Efficacy, Risk Perception, and Herding on Gold Investment Decisions among Generation Z in Bandung City
The rapid growth of digital gold investment has increased Generation Z's participation in investment activities, yet inconsistent findings in previous studies leave the psychological factors driving their investment decisions unclear. This study addresses this gap by examining the influence of Financial Self-Efficacy, Risk Perception, and Herding on gold investment decisions among Generation Z in Bandung City. A quantitative, explanatory cross-sectional survey was employed, collecting data from 137 respondents selected through purposive sampling using a five-point Likert-scale questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, while IBM SPSS Statistics was used as a complementary tool to perform a simultaneous F-test. The results show that Financial Self-Efficacy, Risk Perception, and Herding each have a positive and significant influence on gold investment decisions, with Herding being the strongest predictor. The simultaneous F-test confirms that the three variables jointly have a significant effect, together explaining 59.1% of the variation in gold investment decisions. These findings indicate that gold investment decisions among Generation Z result from a combination of individual psychological factors and social interactions within the digital investment environment, highlighting the importance of strengthening financial capabilities and providing credible investment information to encourage more rational investment decisions.
Copyright (c) 2026 Silvi Febriani, Vidya Ramadhan Putra Pratama https://creativecommons.org/licenses/by-sa/4.0
The Influence of Price, Product Quality, and Service Quality on Customer Satisfaction of the President's Es Teh Franchise, Tembalang Branch in Semarang City
The increasingly competitive development of the contemporary tea-based beverage industry requires business actors to understand the factors that influence customer satisfaction. This study aims to analyze the influence of price, product quality, and service quality on customer satisfaction at the Es Teh Presiden franchise, Tembalang branch, Semarang City, both partially and simultaneously. The study used a quantitative approach with an associative causality design. The study population was all consumers of the Es Teh Presiden franchise, Tembalang branch, with an unknown population size, while a sample of 96 respondents was determined using the Lemeshow formula. Data were collected through a five-point Likert scale questionnaire, then analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results showed that price and product quality had a positive and significant effect on customer satisfaction, while service quality did not have a significant effect partially. Simultaneously, price, product quality, and service quality had a significant effect on customer satisfaction with a coefficient of determination of 34.6%. In conclusion, customer satisfaction is more influenced by perceptions of price and product quality than service quality, so companies need to prioritize product quality consistency and competitive pricing to increase customer satisfaction
Copyright (c) 2026 Grace Steefanie Roi https://creativecommons.org/licenses/by-sa/4.0
Factors Affecting Employee Performance (Literature Study of Human Resource Management)
This study aims to investigate the factors that influence employee performance through a literature review in the field of Human Resource Management. The factors studied include motivation, job satisfaction, competence, organizational culture, leadership, and work support. Employee performance is considered a key factor in achieving organizational success in today's competitive market. Human Resource Management (HRM) plays a central role in managing factors that influence employee performance, such as recruiting, developing, motivating, and retaining qualified employees. This study uses a literature analysis method (library research) that collects data from various relevant literature sources. By analyzing and synthesizing these findings, they can identify the factors that most influence employee performance. This data will be analyzed qualitatively to identify factors that influence employee performance. The factors to be studied include the work environment, job satisfaction, and work motivation. These factors can interact and influence each other in influencing employee performance. The results of this library research are: 1) the work environment influences employee performance; 2) job satisfaction influences employee performance; 3) and work motivation influences employee performance
Copyright (c) 2026 Andri https://creativecommons.org/licenses/by-sa/4.0
The Influence of Micro Influencers and Brand Trust on Wardah UV Shied Purchasing Decisions on TikTok Among Generation Z in Bandung City
The development of social media, especially TikTok, has changed the purchasing behavior of Generation Z through the role of micro influencers and the increasing importance of brand trust in marketing skincare products. This study aims to analyze the influence of micro influencers and brand trust on the purchasing decisions of Wardah UV Shield among Generation Z in Bandung City, both partially and simultaneously. The study used a quantitative approach with descriptive and verification methods. The study population was Generation Z consumers in Bandung City who had purchased Wardah UV Shield through TikTok. A sample of 100 respondents was determined using a purposive sampling technique based on the Lemeshow formula. Data were collected through a closed questionnaire with a five-point Likert scale. Data analysis included validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination using IBM SPSS Statistics 26. The results showed that micro influencers had a positive and significant effect on purchasing decisions (β = 0.202; p = 0.025), while brand trust had a stronger positive effect (β = 0.589; p < 0.001). Both variables simultaneously had a significant effect with an R² value of 0.535. The study's conclusion shows that increasing Wardah UV Shield purchasing decisions is more effectively achieved through strengthening brand trust supported by collaboration with credible micro-influencers on TikTok.
Copyright (c) 2026 Raya Mojang Ananda, Fitri Lestari https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF DIGITAL ACCOUNTING LITERACY AND ARTIFICIAL INTELLIGENCE (AI) AWARENESS ON THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS WITH DIGITAL COMPETENCE AS A MODERATING VARIABLE (Study on Accounting Students at Private Universities in Lam
This study aims to analyze the influence of digital accounting literacy and Artificial Intelligence (AI) awareness on the effectiveness of Accounting Information Systems (AIS) use with digital competence as a moderating variable, among accounting students at three private universities in Lamongan Regency (UNISDA, UNISLA, and UMLA). The study used a quantitative explanatory approach with a sample of 77 active students in semesters IV–VIII selected through purposive sampling. Data were collected through an online questionnaire with a Likert scale of 1–5 distributed via Google Form, then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS version 4. The results showed that digital accounting literacy had a positive and significant effect on the effectiveness of AIS use (β = 0.299; t = 3.100; p = 0.002), AI awareness had a positive and significant effect (β = 0.445; t = 3.615; p = 0.000), and digital competence had a positive and significant effect (β = 0.347; t = 3.192; p = 0.001). As a moderating variable, digital competence significantly weakened the influence of digital accounting literacy on the effectiveness of AIS use (β = -0.260; t = 2.678; p = 0.007), but significantly strengthened the influence of AI awareness (β = 0.287; t = 2.941; p = 0.003). The research model had strong explanatory power (R² = 0.861) and high predictive relevance (Q² = 0.819). These findings indicate that accounting students' technological readiness is determined by the complex interaction between digital literacy, AI awareness, and digital competence, so that strengthening all three in a balanced manner is important for developing an accounting curriculum in the digital era.
Copyright (c) 2026 Aida Hariyanti, Isnaini Anniswati Rosyida, Webbyani Kartikasari https://creativecommons.org/licenses/by-sa/4.0
The Effect of ESG Disclosure, Leverage, Profitability, and Company Size on Audit Quality: An Empirical Study: Industrial Companies on the IDX 2023-2024
This research is motivated by the increasing implementation of Environmental, Social, and Governance (ESG) Disclosure as part of sustainable business practices, which is suspected to affect corporate audit quality. This study aims to analyze the influence of ESG Disclosure, leverage, profitability, and firm size on audit quality in industrial sector companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The study uses a quantitative approach with a causality design and ex post facto method. The study population is all industrial sector companies listed on the Indonesia Stock Exchange, while the sample was determined using a purposive sampling technique, resulting in 52 companies or 104 observations. Secondary data were obtained from financial reports and corporate sustainability reports, then analyzed using binary logistic regression. The results show that ESG Disclosure, leverage, profitability, and firm size simultaneously influence audit quality. Partially, firm size has a positive and significant effect on audit quality, with leverage showing an effect at the 10 percent significance level, while ESG Disclosure and profitability have no significant effect. In conclusion, company size is the most dominant factor in influencing audit quality, while ESG disclosure and profitability have not been a primary consideration in selecting quality auditors in industrial sector companies.
Copyright (c) 2026 Hafid Baharudin Abdullah, Ni Nyoman Alit Triani https://creativecommons.org/licenses/by-sa/4.0
The Influence of Internal Audit and Internal Control System on Financial Performance: The Moderating Role of Auditor Independence at KSPPS BMT Usaha Artha Sejahtera Bojonegoro
This study aims to analyze the influence of internal audit and internal control systems on financial performance with auditor independence as a moderating variable at KSPPS BMT Usaha Artha Sejahtera Bojonegoro. This study uses a quantitative approach with a survey method. The research sample consisted of 51 respondents determined using a saturated sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that internal audit and internal control systems have a positive and significant effect on financial performance. Auditor independence also has a positive and significant effect on financial performance. In addition, auditor independence has been proven to strengthen the influence of internal audit and internal control systems on financial performance. These findings indicate that increasing the effectiveness of internal audit and internal control systems supported by auditor independence can improve the financial performance of KSPPS BMT Usaha Artha Sejahtera Bojonegoro. This study provides an empirical contribution in the development of governance studies of Islamic microfinance institutions, particularly regarding the role of auditor independence in strengthening the effectiveness of the audit mechanism. This study aims to analyze the influence of internal audit and internal control systems on financial performance with auditor independence as a moderating variable at KSPPS BMT Usaha Artha Sejahtera Bojonegoro.
Copyright (c) 2026 Qomariyatul Mubarokah, Isnaini Anniswati Rosyida, Webbyani Kartika Sari https://creativecommons.org/licenses/by-sa/4.0
The Influence of Influencer Marketing and Brand Image on Skintific Skincare Product Purchasing Decisions among Generation Z in Surabaya
This study aims to analyze the influence of Influencer Marketing and Brand Image on purchasing decisions for Skintific skincare products among Generation Z in Surabaya. This research used a quantitative approach with data collection methods conducted through questionnaires distributed to Generation Z respondents aged 14–29 years who had used Skintific skincare products. The sampling technique used was non-probability sampling with a purposive sampling method. The total sample in this study consisted of 100 respondents obtained using the Slovin formula. The data analysis technique used multiple linear regression analysis with the assistance of SPSS (Statistical Package for the Social Sciences). The results showed that Influencer Marketing had a positive and significant effect on purchasing decisions with a t-count value of 6.432 > t-table 1.98472 and a significant value of 0.000 < 0.05. Brand Image also has a significant effect on purchasing decisions with a t-count value of 5.324 > t-table 1.98472 and a significant value of 0.000 < 0.05. In addition, the F-test results indicated that Influencer Marketing and Brand Image simultaneously had a significant effect on purchasing decisions with an f-count value of 60.165 > f-table 3.09 and a significant value of 0.000 < 0.05. Therefore, Influencer Marketing and Brand Image play an important role in increasing purchasing decisions for Skintific skincare products among Generation Z in Surabaya.
Copyright (c) 2026 Riliani Melanovita Sari, Jimmy Ignatius, Ageng Pratiwi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF AUDIT TECHNOLOGY LITERACY, PROFESSIONAL ETHICS, AND SELF-CONTROL ON THE AUDIT READINESS OF ACCOUNTING STUDENTS WITH AUDITOR CAREER INTEREST AS A MODERATING VARIABLE (Case Study of Accounting Students at Private Universities in Lamongan Regen
The digital transformation in audit practice has changed the competencies required of auditors in the modern era. Auditors are no longer only required to possess technical skills in the field of auditing, but also the ability to utilize audit technology, uphold professional ethics, and have good self-control in facing various professional challenges. This study aims to analyze the influence of audit technology literacy, professional ethics, and self-control on the audit readiness of accounting students with auditor career interest as a moderating variable. The study used a quantitative approach. The study population was students of the Accounting Study Program at a private university in Lamongan Regency, while the sample was determined using a purposive sampling technique according to predetermined criteria. The research data were obtained through the distribution of questionnaires using a five-point Likert scale. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. Testing included evaluation of the measurement model (outer model), the structural model (inner model), and testing the moderation effect. The results showed that audit technology literacy, professional ethics, and self-control influenced the audit readiness of accounting students. In addition, auditor career interest was proven to act as a moderating variable that strengthens the relationship between the independent variables and student audit readiness. These findings indicate that students' audit readiness is influenced not only by technical competency and behavioral aspects, but also by their motivation to pursue a career as an auditor. This research provides theoretical contributions to the development of auditing and behavioral accounting studies, and offers practical implications for universities in designing auditing courses that can enhance graduates' readiness to face the transformation of the auditing profession in the digital era.
Copyright (c) 2026 Nindy Ayu Khoiriyah, Isnaini Anniswati Rosyida, Moh. Ali Wafa https://creativecommons.org/licenses/by-sa/4.0
The Effect of Blockchain Technology Adoption and Corporate Transparency on Firm Value with Audit Quality as a Moderating Variable (in State-Owned Enterprises Listed on the Indonesia Stock Exchange 2021-2025)
This study aims to analyze the effect of Blockchain technology adoption and corporate transparency on firm value, with audit quality as a moderating variable, in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2021–2025 period. The study used a quantitative approach with secondary data obtained from annual reports and company financial statements. The sample was determined using a purposive sampling technique, resulting in 13 SOEs with a total of 65 observations. Data analysis was performed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through SmartPLS. The results showed that Blockchain technology adoption had a positive and significant effect on firm value (β = 0.287; t = 2.806; p = 0.006), while corporate transparency had no significant effect on firm value (β = 0.020; t = 0.180; p = 0.857). Audit quality also has a positive and significant effect on firm value (β = 0.490; t = 8.187; p < 0.001). As a moderating variable, audit quality is proven to strengthen the influence of Blockchain technology adoption on firm value (β = 0.195; t = 2.744; p = 0.007), but is unable to moderate the relationship between corporate transparency and firm value (β = -0.068; t = 0.955; p = 0.341). These findings indicate that Blockchain implementation supported by high audit quality can increase investor confidence and firm value, while corporate transparency has not been a major factor in increasing firm value in SOEs.
Copyright (c) 2026 Sofiatin Nur Afifah, Isnaini Anniswati Rosyida, Webbyani Kartika Sari https://creativecommons.org/licenses/by-sa/4.0
Operating Budget Preparation for “Ragam Snack Sukses Jaya Tempe Chips” Business
Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, but many still do not have a systematic operational budget so that cost control and profit planning are not optimal. This study aims to compile an operational budget for the Sukses Jaya Variety Snack Tempe Chips Business as a basis for financial planning and control. The study uses a quantitative approach with a descriptive method. The object of the study is the Sukses Jaya Variety Snack Tempe Chips Business in Palembang City with informants consisting of business owners and employees. Data were collected through observation, interviews, documentation, and literature studies, then analyzed using descriptive analysis through the preparation of sales budgets, production, raw materials, direct labor, factory overhead costs, administrative and general costs, cost of goods sold, and profit and loss budgets. The results of the study show that sales projections in 2026 are 17,280 kg with a sales value of Rp950,400,000, a cost of goods sold of Rp719,649,000 or Rp41,646 per kg, and a net profit of Rp225,951,000. In conclusion, preparing an operational budget can produce more structured financial planning, thereby helping MSMEs control costs, estimate profits, and increase the effectiveness of business decision-making
Copyright (c) 2026 Fatimah Lutfiyya Azzahra, Yusnizal Firdaus, Agung Anggoro Seto https://creativecommons.org/licenses/by-sa/4.0
The Strategic Role of Influencers in Driving Online Buying Behavior
The development of social media has made influencers a digital marketing strategy capable of influencing consumers' online purchasing behavior. This study aims to analyze the influence of influencer experience, influencer suitability, influencer attractiveness, and influencer content usefulness on online purchasing behavior and examine the moderating role of influencer-follower congruence. The study used a quantitative approach with a longitudinal survey design. The study population was active social media users who had received skincare product recommendations from influencers, with a sample of 100 respondents selected using purposive sampling. Data were collected through an online questionnaire using a five-point Likert scale, then analyzed using binary logistic regression and stepwise moderation analysis. The results showed that influencer experience, influencer suitability, influencer attractiveness, and influencer content usefulness significantly influenced online purchasing behavior. Furthermore, influencer-follower congruence was shown to moderate the relationship between influencer experience and online purchasing behavior, but did not moderate the relationship between influencer content usefulness and online purchasing behavior. This study concluded that the effectiveness of influencer marketing is determined more by experience, credibility, and the usefulness of the information provided than by visual appeal alone, while the congruence between influencers and followers only strengthens the influence of influencer experience on online purchasing behavior.
Copyright (c) 2026 Senisa Yuni Derlitasesaria, Waluyo Budi Atmoko, Fahmi Mayasari https://creativecommons.org/licenses/by-sa/4.0
INTERNAL CONTROL EFFECTIVENESS ANALYSIS AT PT ECODOE WIDYA CANDIA INTERNASIONAL USING COSO INTERNAL CONTROL FRAMEWORK
This study analyzes the effectiveness of internal control at PT Ecodoe Widya Candia Internasional using the COSO Internal Control—Integrated Framework. Operational problems included actual costs above planned budgets and delays in order completion. A descriptive qualitative case study was conducted and supported by descriptive quantification of an Internal Control Questionnaire (ICQ). Data were collected through observation, documentation, and questionnaires from 22 respondents. The 26 dichotomous ICQ items covered the five COSO components. Overall effectiveness was 72.2%, categorized as moderately effective. Monitoring recorded the highest score (90.9%), followed by information and communication (78.8%), control activities (70.9%), control environment (67.6%), and risk assessment (65.4%). The main weaknesses concerned incomplete end-to-end procedures, inconsistent SOP implementation, limited segregation of duties, and insufficient formalization of project and vendor risks. Strengthening integrated SOPs, project risk registers, compensating controls, and exception-based monitoring is recommended to improve cost control and delivery timeliness.
Copyright (c) 2026 Toni Triyulianto, Ginanti Maha Dinardi https://creativecommons.org/licenses/by-sa/4.0
Tourism Industry Dynamics And Local Cultural Values Transformation: A Qualitative Study In Ubud, Bali
This study analyzes the development of the tourism industry and the transformation of local cultural values in Ubud, Bali. A descriptive qualitative approach was employed using interviews, observation, and documentation, while data were analyzed through organization, coding, thematic categorization, interpretation, and triangulation. The findings show that tourist visits increased from 47,653 in 2020 to 75,081 in 2025, accompanied by the expansion of 1,067 accommodation and tourism-support businesses in 2025. Tourism generated livelihood diversification, business opportunities, trade growth, wider social interaction, and greater openness to education. At the same time, intensive host–guest interaction was associated with changes in the use of the Balinese language, clothing practices, intergenerational etiquette, material orientation, social practices, and some expressions of religious and customary life. These results indicate an ambivalent cultural transformation: tourism strengthens economic and social opportunities while also creating pressures on cultural continuity. Sustainable cultural tourism in Ubud therefore requires community-centered governance, cultural safeguards, equitable benefit distribution, and clear protection for customary and sacred spaces.
Copyright (c) 2026 Anak Agung Gede Wijaya https://creativecommons.org/licenses/by-sa/4.0
Analysis of Social Media Marketing and Product Innovation in Influencing Purchase Decisions with Consumer Trust as an Intervening Variable in Glad2Glow Skincare Users (Study on College Students in Semarang City)
The development of social media has changed the way skincare consumers search for information and make purchasing decisions, while product innovation can strengthen consumer trust amidst market competition. This study aims to analyze the influence of Social Media Marketing and Product Innovation on Purchase Decision with Consumer Trust as an intervening variable on Glad2Glow skincare users who are students in Semarang City. This study uses a quantitative explanatory approach with 115 respondents selected through purposive sampling. Data were collected using a five-level Likert scale questionnaire based on Social Media Marketing, Product Innovation, Consumer Trust, and Purchase Decision indicators. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), including evaluation of measurement models, structural models, and bootstrapping. The results showed that Social Media Marketing had a significant effect on Purchase Decision (β = 0.286; p = 0.003) and Consumer Trust (β = 0.352; p < 0.001). Consumer Trust has a significant effect on Purchase Decision (β = 0.516; p < 0.001), while Product Innovation has a significant effect on Consumer Trust (β = 0.559; p < 0.001), but does not have a direct effect on Purchase Decision (β = 0.113; p = 0.252). Product Innovation has an indirect effect on Purchase Decision through Consumer Trust (β = 0.288; p < 0.001). The study concluded that Consumer Trust plays an important role in translating product innovation into purchasing decisions
Copyright (c) 2026 Tri Wahyu Setianingsih https://creativecommons.org/licenses/by-sa/4.0
Reducing Outpatient Waiting Time through Lean Healthcare Implementation at Dumai City Regional Public Hospital
This study aims to analyze Value Added (VA), Non Value Added (NVA), and Necessary But Non Value Added (NNVA) activities, identify waste waiting, and analyze the Current State and Future State Value Stream Mapping in outpatient services at Dumai Regional General Hospital using the Lean Healthcare approach. This study employed a qualitative descriptive design involving 15 participants consisting of the head of the outpatient installation, doctors, nurses, registration officers, and outpatients. Data were collected through in-depth interviews and direct observation. Data analysis was conducted thematically using NVivo 12 Pro through coding, node analysis, and matrix coding. The results showed that Value Added activities included doctor examinations, medical consultations, medical procedures, health education, and therapy. Non Value Added activities were predominantly waiting activities, including registration queues, waiting for doctors, medical record distribution, and pharmacy services. Necessary But Non Value Added activities include BPJS verification, data validation, medical record management, and service administration. The Current State Value Stream Mapping indicated that outpatient services were still dominated by waiting activities. The Future State Value Stream Mapping proposed several improvements, including electronic queue systems, digital medical records, integrated hospital information systems, simplified patient administration, pharmacy service optimization, and additional human resources. The study concludes that Lean Healthcare can serve as a managerial approach to reduce waste waiting and improve the efficiency and quality of outpatient services.
Copyright (c) 2026 Juwaidah, Erliany Syaodih, Nining Handayani https://creativecommons.org/licenses/by-sa/4.0
The Influence of Store Ratings and Customer Reviews on Purchasing Decisions in E-Commerce at PT Ace Distrindo Sejahtera
The growth of e-commerce increases the importance of digital information in shaping consumer purchasing decisions, particularly through store ratings and customer reviews. This study aims to analyze the influence of store ratings and customer reviews on purchasing decisions at PT Ace Distrindo Sejahtera. The study used a quantitative approach with multiple linear regression analysis. The study population was active customers who purchased the company's products in the past month. A sample of 100 respondents was determined using purposive sampling and the Lemeshow formula. Data were collected through a structured questionnaire with a Likert scale and analyzed using validity, reliability, classical assumptions, t-test, F-test, and coefficient of determination. The results showed that store ratings had a positive and significant effect on purchasing decisions, while customer reviews had no significant effect partially. Simultaneously, both variables had a significant effect on purchasing decisions with an R² value of 0.390. In conclusion, store ratings were a more dominant individual factor in driving purchasing decisions, while customer reviews contributed when considered together with store ratings.
Copyright (c) 2026 Rio Prasetyo, Sabil https://creativecommons.org/licenses/by-sa/4.0