Reviu Akuntansi, Manajemen, dan Bisnis

The Influence of Communication Style, Emotional Intelligence, and Organizational Culture on Conflict Management

Lina Herlina — Tue, 16 Dec 2025 00:00:00 +0700

Purpose: This study explores the influence of communication style, emotional intelligence, and organizational culture on workplace conflict management, aiming to understand how these variables collectively foster a productive and harmonious environment.

Methodology/approach: This research using a literature review method, ten peer-reviewed journal articles from the last five years were analyzed, sourced from databases such as Emerald Insight, ScienceDirect, ProQuest, and Taylor & Francis. The review includes empirical studies across diverse organizational contexts—construction, multinational corporations, and public institutions—employing both qualitative and quantitative approaches.

Results/findings: The findings indicate that communication style significantly shapes how conflicts arise and are addressed. Emotional intelligence enables individuals to manage disputes with empathy and adaptability. Organizational culture serves as a moderator, with inclusive and collaborative cultures promoting more constructive conflict resolution.

Conclutions: The study concludes that effective conflict management emerges from the synergy of communication style, emotional intelligence, and organizational culture. Organizations that cultivate these aspects tend to enhance resilience, cooperation, and innovation.

Limitations: The study relies on secondary data, with limited coverage of all industrial sectors, and findings may be more relevant to certain cultural or organizational contexts.

Contribution: This research enriches organizational behavior, human resource management, and intercultural communication studies by integrating emotional, communicative, and cultural perspectives on conflict management. Insights from this review can inform managers, HR practitioners, and academics in developing organizational interventions and leadership training programs aimed at fostering constructive conflict resolution.

Task Technology Fit: The Key to Digital Financial Management Generation X

Luh Putu Anggria Maeda Korry, Gusi Putu Lestara Permana — Mon, 15 Dec 2025 00:00:00 +0700

Purpose: This research aims to analyze how Task Technology Fit (TTF), financial literacy, and risk perception influence how Generation X manages their digital finances. The research also aims to address a gap in the existing literature, which has shown conflicting results regarding the role of TTF in financial technology adoption.

Methodology: This research employed a quantitative approach using a questionnaire survey. The research was conducted in Badung Regency, with a total of 120 Generation X individuals selected via purposive sampling. Data analysis was performed using SPSS Version 25.

Results: The results indicate that all three variables have a positive and significant influence. The TTF variable showed a significant positive effect, with a t-statistic of 3.586 (greater than the t-value of 1.980). Similarly, financial literacy had a strong positive influence, with a t-statistic of 7.620. Finally, risk perception also demonstrated a significant positive influence, with a t-statistic of 9.736.

Conclusions: This study shows that Task Technology Fit, Financial Literacy, and Risk Perception have a positive effect on digital financial management among Generation X in Badung Regency, contributing 16.7%, while the remaining influence comes from factors outside the research model.

Limitations: The study has several limitations, including a sample size restricted to Generation X in Badung Regency and a focus on only three variables.

Contribution: This study offers both a theoretical and practical contribution. Theoretically, it provides new empirical evidence on the influence of TTF on Generation X.

Perception and Digital Transformation: A Study of Cloud Accounting Adoption among SMEs in Denpasar

Ni Putu Ayu Nadia Putri, Gusi Putu Lestara Permana, Nur Jannah Mohaidin — Tue, 16 Dec 2025 00:00:00 +0700

Purpose: To examine how Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) influence Cloud-Based Accounting Effectiveness (CBAE) and, subsequently, Firm Performance (FP) among SMEs in Denpasar.

Methodology/Approach: Survey data were collected from 100 SMEs that actively use cloud accounting systems (Jurnal by Mekari, Accurate Online, Kledo, Xero, Zahir Online, QuickBooks). The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0 to assess measurement and structural models under the TAM 3 framework.

Results/Findings: PEOU and PU significantly enhance CBAE. In turn, CBAE positively affects FP and mediates the effects of PEOU and PU on FP, underscoring system effectiveness as a conduit that translates user perceptions into business outcomes.

Conclusions: When cloud accounting is easy to use and perceived as useful, system effectiveness improves, which in turn enhances SME performance in Denpasar. CBAE mediates the effects of PEOU and PU on performance, indicating that real gains arise from effective application, not perceptions alone.

Limitations: The study focuses on SMEs in Denpasar and relies on self-reported survey data, which may limit generalizability to other regions or larger firms.

Contribution: This research extends TAM 3 by integrating CBAE as a mediating variable and provides empirical evidence that digital accounting adoption drives SME performance. Practical guidance is offered for SME owners, policymakers, and service providers to refine adoption strategies and financial management.

Effectiveness of E-Catalog in Procurement at Bandar Lampung Library and Archives Service

Anggalia Wibasuri, Antonius Ginting, Elvirayhan Asrul, Yuliyana Yuliyana — Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study evaluated the effectiveness of E-Catalogs in increasing efficiency, transparency, and accountability, and identifying implementation barriers to formulate more appropriate policy recommendations.

Methodology: This study used a descriptive qualitative approach. Data collection techniques included interviewing sources, direct observation that directs the procurement of goods and services, and collecting various documents related to the research topic.

Results: This study aimed to analyze the effectiveness of the implementation of an Electronic Catalog (E-Catalog) in the government procurement process for goods/services at the library and archives service level in Bandar Lampung City.

Conclusions: The results of this study show that the E-Catalog is an effective procurement instrument for improving the performance of government procurement of goods and services, especially in terms of efficiency, transparency, and accountability within the Library and Archives Service of Bandar Lampung City.

Limitations: This study aims to evaluate the effectiveness of the implementation of E-Catalog in the procurement of goods and services at the Library and Archives Service of Bandar Lampung City, particularly in increasing efficiency, transparency, accountability, supervisory functions, and identifying implementation obstacles to formulate more appropriate policy recommendations.

Contributions: This study uses Presidential Regulation No. 16 of 2018 and interviews with procurement officials at the Library and Archives Service.

Perceived Diversity, Inclusive Leadership, and Discrimination: The Mediating Role of Inclusion on Employee Well-Being

Syauqi Pinandito, Muafi Muafi — Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study examines how perceived diversity, inclusive leadership, and discrimination impact employee well-being, with employee inclusion as a mediator. It highlights the importance of inclusive leadership and the absence of discrimination for positive workplace outcomes and addresses the limited research on these relationships in Indonesia.

Research Methodology: This study employed a quantitative survey design. Data were collected from 206 permanent employees of PT XYZ Bekasi using purposive sampling. The data were analyzed using structural equation modeling partial least squares (SEM-PLS) with SmartPLS 4 to assess both direct and indirect relationships among the variables.

Results: Perceived diversity does not significantly affect employee inclusion. Inclusive leadership positively impacts both inclusion and well-being, while discrimination negatively affects inclusion. Employee inclusion positively influences well-being and mediates the effects of leadership and discrimination on well-being, but not the effect of perceived diversity.

Conclusions: Employee inclusion plays a crucial role in enhancing employee well-being, particularly through inclusive leadership practices and discrimination reduction. Perceived diversity alone is insufficient to foster inclusion or well-being without supportive organizational practices.

Limitations: This study was limited to a single organization and employed a cross-sectional design, which may restrict the generalizability and causal interpretation of the findings.

Contributions: This study contributes to the literature by highlighting employee inclusion as a key psychological mechanism linking inclusive leadership and discrimination to employee well-being in diverse organizational settings in Indonesia.

Paylater And Generation Z: What Drives Paylater Use?

Ni Made Dwi Damayanti, Gusi Putu Lestara Permana — Mon, 15 Dec 2025 00:00:00 +0700

Purpose: This study investigates the impact of financial literacy and convenient payment systems on the use of PayLater services among Generation Z in Denpasar.

Methodology/approach: The research involved 100 Gen Z respondents in Denpasar who had experience using PayLater. Data were collected through a Likert-scale questionnaire and analyzed quantitatively using SPSS, including validity and reliability testing, classical assumption tests, multiple linear regression, and hypothesis testing (t-test and F-test).

Results/findings: The findings reveal that financial literacy has a negative yet significant effect on PayLater usage, while convenient payment systems exert a positive and significant influence. Together, both variables significantly affect decisions to adopt PayLater services among Generation Z in Denpasar.

Limitations: This study focuses only on Gen Z in Denpasar and examines two independent variables, namely financial literacy and convenient payment systems. Other factors, such as lifestyle, promotions, or self-control, were not explored.

Conclusion: Financial literacy negatively affects PayLater adoption, whereas convenient payment systems have a positive influence. Combined, these factors explain PayLater usage behavior in line with the theory of planned behavior. Although PayLater offers convenience, financial literacy remains essential to mitigate risks.

Contribution: The study contributes by expanding literature on financial literacy and consumer behavior in fintech, providing insights for providers to balance ease with financial education, and raising awareness among young users to apply PayLater responsibly.

Impact of Korean Wave and Social Media on Chuseyo Coffee Business Performance

Martinus Teguh Kristianto , Gytha Nurhana Dhea Praadha Gitama, Suwandi Suwandi — Tue, 16 Dec 2025 00:00:00 +0700

Purpose: The objective of this study is to analyze the influence of the Korean Wave on the business performance of Kopi Chuseyo and to identify the role of social media usage in enhancing business performance.

Methodology/approach: This research was conducted at Kopi Chuseyo Cirebon, a café with a Korean lifestyle concept. Data were collected through an online questionnaire (Google Form) and semi-structured interviews with management to explore marketing strategies and their impact on business performance. SPSS was used for validity, reliability, and regression analysis

Results/findings: The results show the Korean Wave significantly attracts young consumers to Kopi Chuseyo, while Instagram and TikTok effectively boost brand awareness, interaction, and visit frequency.

Conclution: This research concludes that the Korean Wave and intensive social media use significantly improve Kopi Chuseyo’s performance by driving consumer interest, enhancing brand visibility, boosting loyalty, and strengthening its market position in the creative and culinary industries.

Limitations: The study is limited by its single-location sample and reliance on consumer perceptions, which may reduce generalizability and introduce subjectivity.

Contribution: This research contributes to culinary businesses' development of marketing strategies based on cultural trends and social media, and enriches studies in business management, marketing, and the creative economy.

Sustainability Branding and Green Marketing Toward Green Purchase Intention

Tue, 16 Dec 2025 00:00:00 +0700

Purpose: This study examines the influence of environmental concern, brand sustainability practice, and green marketing on green purchase intention in Indonesia, while assessing the moderating role of price among digital consumers.

Methodology/approach: A quantitative design using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to analyze data from 350 digital consumers. The measurement model fulfilled validity and reliability criteria (outer loadings > 0.70; AVE > 0.70). The structural model achieved an R² value of 0.394, indicating a moderate explanatory power.

Results/findings: Environmental concern (? = 0.192; p < 0.001), brand sustainability practice (? = 0.221; p < 0.001), and green marketing (? = 0.159; p = 0.001) positively influence green purchase intention. Price also shows a positive direct effect (? = 0.139; p = 0.008). All moderating interactions are significant, with the strongest effect found in Price × Green Marketing (? = 0.384; p < 0.001; f² = 0.253), suggesting that perceived price compatibility strengthens the effectiveness of green marketing messages.

Conclusion: Green purchase intention in Indonesia is driven by environmental concern, sustainable brand practices, and green marketing. Price does not hinder but instead reinforces these effects, indicating a consumer shift toward valuing sustainability despite premium pricing.

Limitations: The study uses self-reported, cross-sectional data from purposive sampling of digital consumers, limiting generalizability across demographic groups and longitudinal behavioral changes.

Contribution: This research provides an integrated model that highlights the combined effects of environmental concern, sustainability branding, and green marketing with price moderation, offering empirical insights relevant to green marketing strategies in emerging markets.

Transfer Pricing Determinants in Indonesian Listed Firms

Adam Muhamad Satria, Suparna Wijaya, Ferry Irawan — Mon, 29 Dec 2025 00:00:00 +0700

Purpose: This study examines the effects of free-float shares, capital structure, and tunneling incentives on transfer pricing. The free-float share is a novelty of this study.

Research Methodology: This study employs a quantitative methodology based on secondary data obtained from the annual reports of companies listed on the Indonesian Stock Exchange between 2023 and 2024. Sample selection was conducted using purposive sampling, and the empirical analysis was performed using panel data regression with Moderated Regression Analysis (MRA) in Stata.

Results: The results reveal that free-float shares and capital structure are negatively associated with transfer pricing practices, whereas tunneling incentives exhibit a positive relationship. In addition, foreign ownership attenuates the effect of capital structure on transfer pricing. However, it does not play a moderating role in the relationship between free-float shares and transfer pricing, or in the relationship between tunneling incentives and transfer pricing.

Conclusions: Free-float shares and tunneling reduce transfer pricing practices, whereas tunneling incentives increase them. Foreign ownership weakens the leverage effect but does not moderate the influence of free-float shares or tunneling incentives.

Limitations: The firms from all industry sectors without distinguishing industry-specific characteristics, such as intangible asset intensity, cost structures, and cross-border transaction exposure. In addition, the linear regression model may not fully capture potential nonlinear relationships or endogeneity issues.

Contributions: This study contributes to the transfer pricing literature by introducing free-float shares as a novelty determinant and by clarifying the conditional role of foreign ownership within a moderating framework.

Reconceptualizing Smart Tourism Governance Beyond the City: A Bibliometric Analysis of Rural and Ecological Perspectives

Andi Yulianto, Roby Setiadi, Miswanto Miswanto , Muhammad Iqbal Al-Banna Ismail — Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study maps the knowledge structure and thematic evolution of smart and rural tourism research, focusing on governance’s role in sustainability-oriented rural contexts. This addresses the conceptual imbalance in the literature, which remains largely urban-centric and technology-driven.

Research Methodology: A bibliometric analysis was conducted on 114 articles indexed in the Scopus database using VOSviewer, including keyword co-occurrence, thematic clustering, and overlay visualization to identify major themes and research trends.

Results: The findings indicate a rapid growth in smart tourism research; however, the literature is still dominated by technology-oriented and smart city perspectives. Seven thematic clusters were identified, revealing a fragmented knowledge structure in which rural, ecological, and community-based tourism remain peripheral to the core. Although governance and sustainability have gained increasing attention, their integration with core smart tourism concepts remains limited.

Conclusions: This study proposes a rural-ecological governance perspective that positions governance as a mediating mechanism linking digital transformation, community participation, and ecological sustainability in rural tourism.

Limitations: The analysis was limited to Scopus-indexed publications and did not incorporate empirical field-based evidence.

Contributions: This study clarifies the intellectual structure of smart tourism research and offers a conceptual direction for future research and policy development in sustainable smart tourism.

Predictors of Employee Turnover Intention in Micro-Scale MSMEs: An Exploratory Sequential Study

Muhammad Irfan Maulana Bima, Nurul Husna — Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study aims to explore the factors that predict the emergence of employee turnover intention, particularly among micro-scale MSMEs employees in Makassar, Indonesia.

Methodology/approach: This study employs an exploratory sequential, mixed-method approach. The qualitative stage was carried out by interviewing seven respondents, and the quantitative stage was carried out on 101 micro-scale MSMEs employees in Makassar using a survey method.

Results/findings: The findings indicate that employees’ desire for self-development and work comfort positively and significantly affect turnover intention. Meanwhile, organizational policy and salary were found to have no significant effect on employees’ turnover intentions.

Conclusions: This study concludes that work comfort and employees’ desire to develop themselves are key predictors of turnover intention among micro-scale MSMEs employees in Makassar.

Limitations: The limitation of this study lies in the depth of the interviews in the qualitative stage, which could be further expanded to gain more comprehensive insights into the predictors of employee turnover intention.

Contributions: This study identifies predictors of employee turnover intention in the MSME context using a mixed-method approach that integrates respondents’ experiences with quantitative analysis, providing a more comprehensive understanding of the issue.

The Impact of Job Stress, Organizational Culture, Work Motivation on Turnover Intention of Pramusapa Employees

Fifi Jayanti Gea, Anita Novialumi — Wed, 10 Dec 2025 00:00:00 +0700

Purpose: This study aims to investigate the relationship between employee turnover intention in the service industry, namely PT Putratama Satya Bhakti, and job stress, organisational culture, and work motivation.

Methodology: This study was carried out at the outsourced services provider PT Putratama Satya Bhakti. A standardised questionnaire disseminated via Google Forms was used to gather quantitative data from 85 employees. SPSS version 29, which includes multiple linear regression analysis and validity and reliability evaluations, was used to do the analysis.

Results: The study found that work stress significantly increases turnover intention, while a positive organizational culture reduces it. Work motivation also shows a significant positive relationship with turnover intention, indicating that motivated employees may still consider leaving if their expectations are unmet.

Conclusion: Partially, work stress has a significant and positive effect on turnover intention of pramusapa employees, organizational culture has a significant and negative effect on turnover intention of pramusapa employees, work motivation has a significant and positive effect on turnover intention of pramusapa employees. Simultaneously, the three variables have a significant effect on turnover intention.

Limitations: The study's reliance on self-reported data from one organization is one of its limitations; it may not fully capture the dynamics of turnover intention in other sectors or businesses.

Contribution: Theoretically, this study enriches the literature on psychological and organizational factors that influence turnover intention. Practically, the results provide input for HR practitioners and organizational leaders in designing effective retention strategies, especially in the service industry.

Human Resource Performance at RSUD Kayen-Pati: The Role of Work-life Balance, Training, and Job Satisfaction

Mellyani Fadilah, Farikha Amilahaq — Tue, 16 Dec 2025 00:00:00 +0700

Purpose: This study aims to analyze the influence of work-life balance, training, and job satisfaction on employee performance at RSUD Kayen. The goal is to provide input for improving employee performance through these three key factors.

Methodology: This study employed a quantitative approach. From a population of 331 employees, a probability sampling method using simple random sampling was applied, resulting in 200 respondents. Data were collected through a questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 4.

Results: The findings show that work-life balance, training, and job satisfaction all have a positive and significant impact on employee performance. A good work-life balance directly contributes to better performance, while appropriate training and strong job satisfaction also improve work outcomes.

Conclusions: This study shows that work-life balance, training, and job satisfaction have a positive impact on employee performance at RSUD Kayen. When combined, these factors improve performance, highlighting the need for a cohesive human resource strategy.

Limitations: This study is limited by the fact that it did not include other influential variables such as leadership style, communication, and development. Data were obtained through a subjective questionnaire, meaning differences in perception among respondents could influence the results.

Contribution: This research can be used as a reference for RSUD Kayen in formulating policies to improve employee performance through positive work-life balance, appropriate training, and increased job satisfaction.

Motivation and Technological Innovation: Mapping the Digital Business Competitiveness in Lampung Province

Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study explores the link between technological innovation and the competitive advantage of household enterprises in Lampung Province (2024), specifically examining whether digital adoption facilitates business scaling.

Methodology: Utilizing a qualitative descriptive framework, this study evaluates the spread of digital tools against competitiveness benchmarks, using firm characteristics and labor dynamics as control variables.

Results: The analysis reveals a "digital development paradox." While urban centers such as Bandar Lampung show high connectivity (78.50%), 68.86% of enterprises remain stagnant at lower scales. Conversely, West Lampung demonstrates higher efficiency, where a 59.27% adoption rate correlates with a 66.03% prevalence of medium-scale businesses. This indicates that the impact of digitalization is contingent on existing business maturity.

Conclusions: Digital access alone is insufficient for structural transformation in healthcare. In urban settings, technology often serves as a survival tool for the informal sector, rather than as a growth engine. With 93.01% of provincial enterprises operating at low-to-medium levels, a shift toward deep integration of production and supply chains is vital to escape economic traps.

Limitations: This cross-sectional study lacked longitudinal depth, which limited the ability to observe changes over time.

Contributions: This study successfully refutes the assumption that digital adoption automatically scales businesses. This emphasizes the need for strategic infrastructure equity and deeper technological integration.

Green Training and Innovation in Giriloyo Batik MSMEs: The Roles of Green Culture, Human Capital

Naili Fithriyah, Muafi Muafi — Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study examines the effect of Green Training (GT) on Green Innovation (GI) by incorporating the mediating roles of Green Organizational Culture (GOC) and Green Human Capital (GHC) in batik micro, small, and medium enterprises (MSMEs) located in Giriloyo, Bantul, DIY.

Research Methodology: A quantitative research design was employed using a survey method. Data were collected through structured questionnaires distributed to owners and employees of batik MSMEs in Giriloyo. The collected data were analyzed using partial least squares–structural equation modeling (PLS-SEM) to test the direct and mediating relationships among variables.

Results: The results indicate that Green Training has a positive and significant effect on Green Organizational Culture and Green Human Capital. Furthermore, both GOC and GHC significantly mediate the relationship between GT and green innovation, indicating that green-oriented internal capabilities play a crucial role in transforming training initiatives into sustainable innovation outcomes.

Conclusions: This study confirms that effective green training enhances environmentally oriented organizational culture and strengthens green-related human capital, which in turn fosters green innovation among batik MSMEs.

Limitations: This study was limited to batik MSMEs in Giriloyo, Bantul, which may constrain the generalizability of the findings to other sectors or regions.

Contributions: This research contributes to green human resource management (GHRM) literature by clarifying the mechanisms through which GT influences green innovation. Practically, it offers insights for batik MSMEs in designing sustainability-oriented human resource development strategies.

Revealing the Interest in Using Digital Banks by Generation Z in the Aspect of Technology Behavior

Ayu Bintang Wulandari, Gusi Putu Lestara Permana — Thu, 11 Dec 2025 00:00:00 +0700

Purpose: This study aims to analyze the interest in using digital banking using the Technology Acceptance Model theory.

Methodology/approach: This research was conducted intentionally (Purposive Sampling) with the criteria of having used digital banking at least once and teenagers born between 1997 and 2012. Primary data sources were obtained from distributing questionnaires.

Results/findings: The level of customer satisfaction with digital banking services shows a very high category, which means that most customers are satisfied with the quality of service, ease of access, and benefits provided by digital banks in meeting their transaction and financial management needs.

Conclusion: The study demonstrates that perceived usefulness, ease of use, and security significantly influence the intention to adopt digital banking in Indonesia. These results confirm that users are more inclined to use digital banking when applications are beneficial, user-friendly, and secure. Theoretically, the study extends the Technology Acceptance Model (TAM) by integrating perceived security as a critical construct in the digital banking context.

Limitations: The limitations of this study are that the time period and duration of digital banking use by consumers do not use a time limit, and repeated use of digital banking is still not visible.

Contribution: This research contributes to the development of the Technology Acceptance Model (TAM) by adding security variables as an important factor in digital bank adoption, so that the technology acceptance model is more relevant in the context of modern financial services.

The Influence of Brand Equity on Customer Loyalty through the Satisfaction of Online Transportation Application Users

Muhammad Risky Illahi, Rojuaniah Rojuaniah — Tue, 16 Dec 2025 00:00:00 +0700

Purpose: This study aims to examine the relationship between sales promotion, brand experience, customer perceived value, brand equity, customer trust, customer satisfaction and customer loyalty at users of the Maxim online transportation application.

Methodology: The data were collected through an online survey and examined using Structural Equation Modelling (SEM) with the Partial Least Squares (PLS) approach. The sample consisted of 158 respondents living in Jakarta, aged between 18 and 60 years, who had used the Maxim application.

Results: The results show that sales promotion and brand experience have a positive influence on brand equity, while perceived value does not. Furthermore, brand equity positively affects customer trust, customer satisfaction, and customer loyalty. In addition, customer trust and customer satisfaction positively influence customer loyalty and mediate the relationship between brand equity and customer loyalty.

Conclusions: The findings show that the brand equity provided by Maxim can significantly influence customer trust, satisfaction, and loyalty. Then, sales promotion and brand equity can significanly influence brand equity.

Limitations: This study focuses only on Maxim users in Jakarta and examines satisfaction and trust as mediating variables, thus limiting the generalizability of the results and excluding other potential factors influencing customer loyalty

Contribution: This study provides practical implications for companies to continuously maintain and enhance marketing strategies that strengthen brand equity in order to create sustainable customer loyalty.

The Role of Instagram @humas_poldalampung in Disseminating Public Service Announcements

Refi Arioen, Sukamso Sukamso, Marstella Isabela, M. Roby — Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study analyzes the role of the Instagram account @humas_poldalampung in Publishing Public Service Announcements (PSAs) and delivering institutional information. It addresses the limited empirical evidence on regional police public relations accounts, particularly whether PSA dissemination is conducted as one-way communication or dialogic engagement.

Methodology: A descriptive qualitative approach was used. Data were collected through in-depth interviews with administrators, direct observations, and analyses of archival materials (2022-2024), supported by a literature review. Analysis involved data reduction, coding, thematic categorization, and source triangulation.

Results: The content was predominantly informative and educational, covering police activities and PSAs on security, public order, traffic safety, drug prevention, hoax prevention, and public services. Messages were delivered visually through photos, infographics, and short videos. Communication remained largely one-way, with limited sustained interaction.

Conclusions: The account functions as a digital public communication channel combining institutional dissemination and persuasive PSAs, but has not fully optimized Instagram for dialogue and participation. This reflects the tension between broadcast-oriented messaging and social media’s dialogic expectations.

Limitations: This study focused on one account (2022–2024) without assessing audience perceptions, engagement quality, behavioral impact, or comparing other platforms.

Contributions: This study highlights a regional police account and examines PSA dissemination through one-way versus dialogic communication patterns. It offers practical recommendations to improve interaction management, response standards, and structured engagement to enhance trust and PSA effectiveness.

Entrepreneurship Knowledge and Vocational Policy’s Effect on MSMEs Business Strategy: Artificial Intelligence Moderation Analysis

Muh. Ma'ruf Idris, Muh. Yushar Mustafa, Muh. Al Fatah Arief Putra — Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study investigates 122 culinary MSME owners in Makassar, Indonesia, to examine how entrepreneurship knowledge and vocational policy influence business strategy and analyze the moderating role of Artificial Intelligence (AI) in strengthening these relationships. Despite the growing interest in MSME development, limited research integrates human capital, institutional policy, and technological capability within a single strategic framework.

Research Methodology: A quantitative approach was employed using a structured survey questionnaire distributed to MSME owners in the region. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart-PLS software. To enrich the interpretation, qualitative insights were obtained through in-depth interviews with selected stakeholders. The research framework was grounded in a comprehensive review of the entrepreneurship, institutional, and digital transformation literature.

Results: The findings reveal that entrepreneurial knowledge positively and significantly influences business strategy development. Vocational policy does not have a significant direct effect on business strategy. Artificial intelligence demonstrates a significant direct effect and moderates the relationship between entrepreneurship knowledge and business strategy by strengthening innovation practices and strategic decision-making.

Conclusions: Entrepreneurial knowledge is a critical strategic resource for MSMEs. However, institutional policy support alone is insufficient without technological capabilities. AI functions as a strategic enabler that amplifies the effective utilization of entrepreneurial expertise.

Limitations: This study focuses on culinary MSMEs in Makassar, limiting the generalizability of the findings across sectors and regions.

Contributions: This study advances the MSMEs and digital transformation literature by positioning AI as a strategic moderator linking knowledge and policy to competitive strategy.

The Impact of Digital Competence, Compensation, and Transformational Leadership on Career Development of Lecturers

Afdalisma Afdalisma, Chabullah Wibisono, Bambang Satriawan — Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study aimed to analyze the effect of digital competence, compensation, and transformational leadership on lecturer career development, with achievement motivation as an intervening variable and organizational support as a moderating variable at Private Universities (PTS) in West Sumatra.

Research methodology: This study uses a quantitative approach with SEM-PLS analysis on 293 lecturers selected through random sampling, complemented by qualitative data from 20 purposively selected informants, including lecturers and university stakeholders.

Results: Digital competence, compensation, and transformational leadership positively influenced achievement motivation and lecturer career development. Achievement motivation acts as a significant intervening variable, whereas organizational support strengthens its effect on career development.

Conclusions: The study concluded that improving digital competence, providing adequate compensation, and implementing transformational leadership are essential factors in enhancing lecturers’ achievement motivation and career development. Organizational support further strengthens this relationship.

Limitations: This study is limited to private universities in West Sumatra, which may restrict the generalizability of the findings to other regions or types of higher-education institutions. Additionally, the use of cross-sectional data limits our ability to capture long-term effects.

Contributions: This study contributes to the theoretical development of competency- and motivation-based academic-career models. Practically, it provides insights for higher-education institutions to formulate strategic policies that support sustainable lecturer development and improve the overall quality of higher education, particularly in private universities.

Analysis of Factors Affecting Return on Assets

Nikma Istiana, Ivo Rolanda — Thu, 11 Dec 2025 00:00:00 +0700

Purpose: This study aims to analyze the factors influencing a company's financial performance, as measured by Return on Assets. The factors tested in this study include Working Capital Turnover, Sales Growth, Times Interest Earned Ratio, and Company Size.

Methodology: This study examines the impact of of Working Capital Turnover, Sales Growth, Times Interest Earned and Company Size on Return On Assets, using data from 10 IDX listed pharmaceutical companies during 2018-2024. Companies were selected through purposive sampling. Data were sourced from the IDX website and analyzed using statistical methods, including multiple regression analysis using SPSS Version 25.

Results: The results of this study indicate that there's a strong relationship between Times Interest Earned and Return On Assets. While Working Capital Turnover, Sales Growth, and Company Size do not affect Return On Assets.

Conclusions: This study shows that the there's a strong relationship between Times Interest Earned and Return On Assets in pharmaceutical companies. This means that a company's ability to cover interest expenses with its operating profit is a key indicator in increasing asset profitability.

Limitations: This study is limited by the number of pharmaceutical companies listed on the IDX during the 2018–2024 period.

Contribution: This study strengthens financial theory the relationship between Times Interest Earned on Return on Assets, and offers practical insights for company in planning effective financing strategies.

Empirical Study of Emotional Intelligence and Work Ethic among Bekasi Environmental Office Employees

Miftah Auliyah Sukma Putri, Anita Novialumi — Wed, 10 Dec 2025 00:00:00 +0700

Purpose: This study investigates the impact of emotional intelligence and work ethic on the performance of State Civil Apparatus (ASN) at the Environmental Service Office of Bekasi City. Given the increasing demand for effective public service, understanding the role of non-technical factors in enhancing employee performance is essential.

Methodology/approach: This research employs a quantitative approach, involving 126 operational employees as respondents. Data were collected through a structured questionnaire and analyzed using multiple linear regression with SPSS version 29. The study utilized non-probability sampling to select participants from the operations division.

Results/findings: The results demonstrate that both emotional intelligence and work ethic have a statistically significant and positive influence on employee performance. This is evidenced by an F-value of 180.729 (Sig. = 0.001), indicating a strong combined effect of the two variables.

Conclusion: Both of emotional intelligence and work ethic are critical determinants of ASN performance. Therefore, enhancing ASN performance requires more than technical competence; it necessitates the development of personal attributes and behavioral values that foster emotional regulation and ethical conduct.

Limitations: This research is limited to operational employees of the Bekasi City Environmental Agency with a quantitative approach, and only includes variables of emotional intelligence and work ethic. The results cannot be generalized to other agencies or sectors.

Contribution: Studies in human resource management that have focused on the impact of EQ and WORK ETHIC on productivity have benefited from this new data. In an attempt to boost ASN performance by enhancing emotional components and work ethic, these results are helpful for government organizations.

Integration of Financial Accounting and Digital Taxation in Indonesia

Wafa Virendra, Inka Mariska Zahra, Pani Aulia, Alya Fitri, Teuku Ardian Malulana — Wed, 17 Dec 2025 00:00:00 +0700

Purpose: This research aims to comprehensively analyze the challenges and opportunities involved in integrating financial accounting systems with digital taxation in Indonesia. This study focuses on structural barriers, institutional readiness, and the potential for enhancing efficiency and fiscal transparency through digitalization.

Research methodology: The research was conducted using a descriptive qualitative approach with a literature study method. The sources of analysis were derived from scientific journals, government regulations, and previous studies related to the digitalization of accounting and taxation in Indonesia.

Results: The findings indicate that the integration of digital systems still faces several obstacles, such as limited infrastructure, low digital literacy, suboptimal inter-agency coordination, and threats to data security. Nevertheless, digitalization also presents significant opportunities for improving tax administration efficiency, reporting accuracy, and data-driven monitoring through the utilization of big data, artificial intelligence, and e-reporting systems.

Conclusions: Digital synergy between accounting and tax obligations is a strategic initiative to enhance the effectiveness and accountability of fiscal management. Its success requires regulatory harmonization, improved digital competence, and a robust data governance system.

Limitations: This research is limited to the use of secondary data without the collection of primary data such as field research, interviews, or observations.

Contribution: This research is limited to the use of secondary data without the collection of primary data such as field research, interviews, or observations.

The Effect of Work Environment and Compensation on Hospital Nurses’ Performance at the Inpatient Unit

Tue, 30 Dec 2025 00:00:00 +0700

Purpose: This study aimed to examine the effects of environmental support and compensation on nurses’ work performance at Bintang Amin Hospital in Lampung. The study was motivated by the growing demand for high-quality nursing services and the need to identify organizational factors that improve nurses’ performance in inpatient care settings.

Research Methodology: A quantitative, cross-sectional design was used in this study. It involved 60 nurses working in inpatient units, selected using simple random sampling. Data were collected using structured questionnaires that measured environmental support, compensation, and nurses’ work performance. Data analysis included validity and reliability tests, as well as hypothesis testing using multiple regression.

Results: Environmental support has a positive and significant effect on nurses’ work performance. Supportive working conditions, teamwork, and supervisory support contribute to higher performance. Compensation also has a positive and significant influence, indicating that fair remuneration enhances nurses’ motivation and work commitment. Environmental support and compensation significantly affect nurses’ work performance.

Conclusions: Nurses’ work performance was strongly influenced by organizational factors, particularly environmental support and compensation. Hospitals that provide supportive work environments and fair compensation systems tend to achieve better nursing performance and service quality.

Limitations: This study was limited to a single hospital and used a cross-sectional design, limiting generalizability and failing to capture changes over time. Other factors affecting nurses’ performance were not examined.

Contributions: This study contributes empirical evidence to the nursing and healthcare human resource management literature by demonstrating the combined effects of environmental support and compensation on nurses’ work performance in an Indonesian hospital.

The Effects of Well-Being and Work Motivation on Service Quality: The Mediating Role of Job Satisfaction

Musahadatus Sifa, Muafi Muafi , Faizal Madya — Mon, 29 Dec 2025 00:00:00 +0700

Purpose: The purpose of this study is to examine and analyse the effect of well-being and work motivation on employee service quality with the mediating role of employee job satisfaction in the Dinas Pendidikan, Pemuda, dan Olahraga (DINDIKPORA) Rembang Regency

Methodology/approach: This study uses a quantitative approach with latent variable model analysis on 122 employees of the DINDIKPORA Rembang Regency

Results: Well-being positively affects service quality (p=0.000; ?=0.408), and work motivation also positively affects service quality (p=0.000; ?=0.408). Well-being (p=0.000; ?=0.465) and work motivation (p=0.000; ?=0.498) both positively affect job satisfaction. However, job satisfaction does not affect service quality (p=0.140; ?=0.138) and does not mediate the effect of well-being on service quality (p=0.165; ?=0.064) and the effect of work motivation on service quality (p=0.162; ?=0.069).

Conclusions: Well-being and work motivation improve service quality and job satisfaction. However, job satisfaction does not affect service quality and, therefore, cannot act as a mediator.

Limitations: This study was limited to non-teaching staff at DINDIKPORA Rembang and did not cover other relevant variables. The results show that 47.5% of service quality is influenced by the research variables, whereas the remaining 52.5% is influenced by other factors.

Contributions: This study shows that service quality in public organizations is more influenced by well-being and work motivation than job satisfaction, and provides managerial implications for the DINDIKPORA Rembang Regency