Danadyaksa: Post Modern Economy Journal is a peer-reviewed journal published four times a year (March, June, September, and December) by Yayasan Pendidikan Islam Bustanul Ulum Mojokerto. The Journal is intended to be the journal for publishing articles reporting the results of economic research. Danadyaksa invites manuscripts on various topics to include, including but not limited to functional areas of Entrepreneurship, Strategic Alliances, Microeconomics, Behavioral and Health Economics, Government Regulation, Taxation, Macroeconomics, Financial Markets, Investment, Banking, International Economics, Foreign Direct Investment, Economic Development, Accounting, Management, and Sharia Economy.
Yayasan Pendidikan Islam Bustanul Ulum Mojokerto
The Role of Universitas Terbuka in Increasing the Gross Enrolment Ratio (GER) of Higher Education in Indonesia: A Comparative Study of Open Universities in Malaysia, Singapore, and Thailand
This study examines the role of Universitas Terbuka (UT) in increasing the Gross Enrolment Ratio (GER) of higher education in Indonesia, identifies supporting and inhibiting factors, and compares the strategies of open universities in Malaysia, Singapore, and Thailand to formulate recommendations for UT Indonesia. The research uses a descriptive qualitative approach, with primary data collected through observations and in-depth interviews with UT administrators, lecturers, and stakeholders, complemented by comparative analysis of international practices. Data were analysed using qualitative techniques, including data reduction, data display, and conclusion drawing. The results indicate that UT has contributed significantly to the national GER, with an average contribution of 16.12% and an increase to 19.19% in 2024. This contribution is supported by UT’s status as a public university, strong accreditation, government policy support, and flexible learning systems that expand access for remote communities and working adults. Comparative findings show that open universities in the selected countries emphasize inclusive education, digital learning, policy integration, and international collaboration. Based on these findings, UT Indonesia needs to strengthen digital transformation, expand blended learning, and enhance internationalization to improve competitiveness and support national human resource development.
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The Trinity of Village Transform How Capacity, Participation, and Institutions Shape Development Policy Implementation in Indonesia
Indonesia's ambitious village governance reform, anchored by Law No. 6 of 2014 and disbursing over IDR 609 trillion in village funds, aims to transform rural communities into self-reliant entities. Yet, significant variation in implementation outcomes persists, even within the same regency. This study investigates how institutional capacity, participatory processes, and collaborative dynamics interact to shape the success of village development policy implementation. Employing a qualitative multi-site case study design, the research examines four villages in Sumedang Regency, West Java, purposively selected to represent the spectrum of development statuses: self-reliant (swasembada), developing (swakarya), and underdeveloped (swadaya). Data were collected through in-depth interviews with 13 informants, participatory observation, and document analysis. The findings reveal that implementation success is not determined by any single factor but by the synergistic interaction of three dimensions, forming a "trinity of village transformation." Villages achieving self-reliant status demonstrate high institutional capacity, quality participatory processes, and robust collaborative dynamics. Trust emerges as a pivotal mediating mechanism, distinguishing virtuous cycles of transformation from vicious cycles of stagnation. Facilitative leadership can compensate for formal capacity limitations. The study concludes by proposing a "Collaborative Implementation Model" that integrates Grindle's (1980) policy implementation framework with Ansell and Gash's (2008) collaborative governance theory, offering both theoretical contributions and practical recommendations for strengthening village development policy.
Conceptual Model of a Digital Sales System for Rural MSMEs Based on System Requirements Analysis
Rural Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in strengthening local economies; however, many still face limitations in market access, digital literacy, and the use of integrated sales systems. In Desa Tombatu, Minahasa Tenggara Regency, MSMEs have begun utilizing digital platforms and marketplaces, yet their use remains fragmented and unsupported by structured sales information systems. This study aims to analyze system requirements and develop a conceptual model of a digital sales system tailored to the characteristics of rural MSMEs. The research adopts a descriptive qualitative approach using system requirements analysis, supported by literature review and field observations. The findings identify two main categories of system requirements: functional and non-functional. Functional requirements include product and price management, automated sales transaction recording, inventory management, customer data management, digital payment integration, delivery management, and simple sales reporting. Non-functional requirements emphasize ease of use, simple interface design, data security, mobile accessibility, and system reliability under limited internet connectivity. Based on these requirements, a conceptual digital sales system model is proposed, incorporating the principles of the Technology Acceptance Model (TAM), particularly perceived usefulness and perceived ease of use. The proposed model serves as a foundational framework for developing a user-oriented and sustainable digital sales system, with the potential to enhance efficiency, competitiveness, and economic resilience of rural MSMEs.
Capital Structure and Risk Management in Enhancing Financial Performance: The Moderating Role of CSR in Indonesian Banking Sector
The banking sector constitutes a foundational pillar in maintaining economic stability, yet its financial performance continues to face persistent challenges arising from internal capital management and exposure to credit risk. This study seeks to evaluate the extent to which financial soundness, reflected through capital strength and loan quality, influences profitability, and whether socially oriented initiatives condition these relationships. Employing a quantitative approach, the analysis draws upon firm-level data from Indonesian commercial banks over a four-year period, utilizing regression-based techniques to examine both direct effects and interactive influences. The results indicate that capital strength does not exert a statistically significant impact on profitability, and socially oriented programs do not moderate this relationship. Conversely, such programs are found to intensify the adverse effect of poor loan quality on financial performance, suggesting that, in the absence of strategic alignment, social initiatives may exacerbate financial pressures. This study contributes a novel perspective by reconceptualizing socially driven programs as conditional financial variables rather than solely reputational tools. The findings imply that policy and managerial decisions must integrate social objectives with prudent risk oversight to enhance sustainable banking performance.
The Influence of Tiktok Influencers and Social Media on Impulsive Buying on Skintific
This study aims to analyze the influence of TikTok Influencers and social media on consumers' impulsive buying behavior regarding Skintific products. TikTok has evolved into an e-commerce platform through the TikTok Shop feature, leveraging influencer-based marketing strategies. Influencers with high credibility can influence consumers' purchasing decisions through engaging content and persuasive promotions. Additionally, the increasing use of social media plays a role in shaping impulsive shopping behavior, particularly among young generations. This research employs a quantitative method with purposive sampling techniques on 300 respondents who have purchased Skintific products after seeing promotions on TikTok. The regression analysis results show that TikTok Influencers and social media significantly affect impulsive buying, although their contribution is only 13.1%. This indicates that other more dominant factors influence consumers' impulsive buying behavior.
The Effect of Influencer Marketing, Social Media Engagement, and Product Knowledge on Brand Awareness in Tiktok Shop
This study aims to determine the effect of influencer marketing, social media engagement, and product knowledge on brand awareness in TikTok Shop. This study uses primary data with a data collection method through distributing questionnaires that have been tested for validity and reliability. The sample consists of 96 respondents, selected with purposive sampling. This study employs a quantitative descriptive method. The data analysis conducted in this study was a classical assumption test, multiple linear regression analysis and hypothesis testing with the Statistical Program for Social Science (SPSS) tool. The results of the data analysis showed that influencer marketing, social media engagement, and product knowledge together had an effect on brand awareness. Partially, influencer marketing and product knowledge have a significant positive effect on brand awareness, which means that the more effective the influencer marketing provided by business actors, the higher the product knowledge received by consumers, so that it can increase brand awareness. However, social media engagement has no effect on brand awareness. And the coefficient of determination or r-square with a value of 0.473 means that the variables influencer marketing, social media engagement, and product knowledge have an effect on the brand awareness variable on Tiktok Shop by 47.3% while the remaining 52.7% is influenced by other factors not observed in this study.
Multi-Level Post-Training Evaluation Framework for Management Development Programs at PT Garuda Maintenance Facility Aero Asia Tbk
Leadership development programs in safety-critical industries require robust evaluation mechanisms to demonstrate organizational value, yet most organizations confine assessment to Level 1 satisfaction surveys. This study investigates post-training evaluation practices for management development programs at PT Garuda Maintenance Facility (GMF) Aero Asia Tbk, Indonesia's premier aviation Maintenance, Repair, and Overhaul (MRO) provider, and develops a comprehensive evaluation framework grounded in the Kirkpatrick-Phillips model. Employing a qualitative descriptive-analytical approach within a design and development research paradigm, the study analyzed 638 module-level evaluation responses and 584 qualitative participant comments across three programs: the Operational Leadership Program (OLP), MRO Management, and MRO Finance. Thematic analysis, content analysis of training syllabi, and descriptive quantitative analysis were integrated through methodological triangulation. Findings reveal that GMF's evaluation is uniformly confined to Level 1 reaction measurement, producing consistently high satisfaction scores while Levels 2 through 5 remain entirely absent, a pattern termed the evaluation ceiling paradox. The study proposes an integrated ADDIE-Kirkpatrick-Phillips framework encompassing enhanced reaction surveys, pre-test and post-test instruments, 360-degree behavioral assessments, results tracking templates, and ROI calculation guidelines, differentiated by program type and contextualized for the MRO industry and Indonesian BUMN governance setting. The framework is designed for phased 24-month implementation leveraging existing technology infrastructure.
Analysis of the Application of Good Agricultural Practices (GAP) and the Factors Influencing It Among Independent Oil Palm Smallholders in Aceh Tamiang Regency
The implementation of Good Agricultural Practices (GAP) is a crucial component in meeting the sustainability standards for Indonesian Sustainable Palm Oil (ISPO) certification, which is mandatory for all oil palm industry players, including independent smallholders. As one of the regions with the largest oil palm plantations in Aceh, Aceh Tamiang Regency still faces challenges in GAP implementation due to low technical knowledge, weak institutional support, and limited access to information. This study aims to analyze the factors influencing farmers' perceptions of GAP, as well as identify the obstacles and the actual conditions of its implementation at the smallholder level. The research employed a quantitative method with a survey approach, involving 144 farmers from 18 farmer groups selected through Multistage Quota Sampling. Primary data were collected using a Likert-scale questionnaire and interviews, while secondary data were obtained from relevant institutional documents and scientific literature. The results indicate that farmer characteristics (β = 0.358), institutional support (β = 0.373), and access to information (β = 0.375) have a significant influence on farmers' perceptions of GAP. The main obstacles to GAP implementation include limited technical capacity, insufficient mentoring, and uneven access to information.
The Influences of Transformational Leadership Style and Work Environment on Organizational Citizenship Behavior with Employee Engagement as a Mediating Variable among Non-ASN Employees at the Rectorate of University of Mataram
This study aims to analyze the influence of transformational leadership style and work environment on Organizational Citizenship Behavior (OCB), with employee engagement as a mediating variable, among Non-Civil Servant Employees (Non-ASN) at the Rectorate of University of Mataram. A quantitative research approach was employed using a survey method involving 100 respondents, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that the transformational leadership style did not have a significant direct influence on OCB. Conversely, the work environment had a positive and significant influence on OCB. Furthermore, both transformational leadership style and work environment were found to have a positive and significant influence on employee engagement. In addition, employee engagement had a positive and significant influence on OCB. The findings also reveal that employee engagement significantly mediated the relationship between transformational leadership style and work environment on OCB. These results suggest that employee engagement plays a crucial role in linking leadership practices and workplace conditions with organizational citizenship behavior. Overall, this study highlights that improving OCB among Non-ASN employees at the Rectorate of University of Mataram is not solely determined by leadership style and work environment directly, but also through the strategic role of employee engagement. The findings are expected to provide theoretical contributions and practical implications for human resource management in the higher education sector of University of Mataram.
The Effect of Work Discipline and Workload on Employee Performance Moderated by Civil Apparatus Performance Allowances at the West Nusa Tenggara Natural Resource Conservation Center
This study aims to analyze the influence of work discipline and workload on employee performance, as well as to examine the role of performance allowances as a moderating variable at the West Nusa Tenggara Natural Resources Conservation Center (BKSDA NTB). The study used a quantitative approach with a causal design. The research sample consisted of 78 employees determined by saturated sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. The results showed that work discipline had a positive and significant effect on employee performance, indicating that compliance with rules, regular attendance, and work responsibilities consistently improve employee performance. Conversely, workload had a negative and significant effect on performance, indicating that excessive task demands can reduce employee effectiveness and performance. Further findings revealed that performance allowances moderated the effect of work discipline on performance, thus increasing allowances strengthened the positive impact of discipline. Furthermore, performance allowances moderated the effect of workload on performance, indicating that adequate and fair allowances can mitigate the negative effects of high workloads. Theoretically, this study enriches the literature on factors influencing employee performance, particularly the role of performance allowances as a moderating variable. Practically, the research findings can serve as a basis for the NTB BKSDA in formulating policies to improve discipline, manage workload, and implement more effective and equitable performance allowance mechanisms.
Unlocking Firm Profitability Through Governance Architecture: Financial Perspectives
This investigation explores the extent to which corporate governance structures shape the earnings performance of consumer goods firms listed on the Indonesia Stock Exchange (IDX) over the 2017–2024 period. The core constructs examined include advertising intensity, market share, the board effectiveness score (BES), financial leverage (DER), and the quality of external auditing as captured by Big 4 affiliation. Drawing on a balanced panel of nine IDX consumer goods companies, this study employs Seemingly Unrelated Regression (SUR), a choice justified by the cross-equation residual correlation of r = −0.506 detected across two structural models. Coefficient stability was verified through three supplementary procedures: robust regression using the Huber M-estimator, a 1,000-iteration bootstrap of OLS coefficients, and quantile regression anchored at the median. Every one of the seven hypotheses reached statistical significance at the 95–99% confidence level. Within the first equation where BES is the outcome variable, advertising intensity (β = 6.609; p < 0.001), market share (β = 3.976; p < 0.001), ROE (β = 17.267; p < 0.001), and leverage DER (β = 7.044; p < 0.001) all produced positive and significant effects (R² = 91.9%). In the second equation, BES (β = 0.035; p < 0.001) and Big 4 audit quality (β = 0.478; p < 0.05) each elevated ROE, whereas market share exerted a significant negative drag (β = −0.170; p < 0.001), yielding R² = 81.5%. Governance quality and profitability are meaningfully intertwined, lending empirical support to agency theory, signaling theory, and resource dependence theory within emerging market settings.
Hifz al-‘Aql and the Brain Rot Phenomenon in Digital Content Consumption
Brain rot caused by excessive digital content consumption from the perspective of hifz al-‘aql (preservation of intellect) within the framework of Maqasid al-Shariah. The rapid expansion of short-form digital media such as TikTok, Instagram Reels, and YouTube Shorts has significantly transformed human cognitive behavior, attention patterns, emotional regulation, and consumption habits. While digital media provide educational, informational, and economic opportunities, excessive exposure to algorithm-driven entertainment content contributes to cognitive fatigue, declining concentration, emotional instability, shortened attention spans, procrastination, and digital addiction. This research employs a qualitative library research approach grounded in Islamic epistemology and Islamic behavioral economics by analyzing Qur’anic verses, Hadith, classical Islamic scholarship, and contemporary studies on digital addiction and attention economy. The findings indicate that brain rot contradicts the objective of hifz al-‘aql because it weakens critical thinking, self-control, intellectual productivity, and reflective consciousness while promoting impulsive, passive, and hedonic behavior. Furthermore, the research reveals that algorithmic digital culture commodifies human attention and encourages excessive entertainment consumption at the expense of intellectual and spiritual development. Islamic behavioral economics offers an ethical framework emphasizing moderation (wasatiyyah), self-discipline (mujahadah al-nafs), ethical consumption, time accountability, and spiritually guided digital engagement to preserve intellectual well-being in the digital era. The research also proposes a maqasid-based digital consumption framework integrating cognitive protection, ethical media use, and spiritual awareness as preventive strategies against digital addiction and cognitive degradation. This research contributes theoretically to the development of Islamic behavioral economics and Islamic digital ethics while practically offering guidance for ethical digital literacy and healthy technology consumption among Muslim societies.
Simultaneous Relationship Analysis Between Carbon Dioxide Emissions and GDP Per Capita in Asia: The Dynamics of Urbanization, Energy Consumption, Foreign Direct Investment, and Trade Openness
This study aims to analyze the simultaneous relationship between carbon dioxide (CO₂) emissions and GDP per capita in 10 Asian countries, considering the dynamics of urbanization, energy consumption, foreign direct investment (FDI), and trade openness. The research employs an explanatory quantitative approach using panel data covering the period 2000–2024, obtained from the World Bank (WDI). The analysis applies a simultaneous equation model estimated using the Two Stage Least Squares (2SLS) method to address endogeneity issues. The results indicate that CO₂ emissions are significantly influenced by GDP per capita, urbanization, energy consumption, FDI, and lagged emissions, highlighting the presence of persistence effects. Meanwhile, GDP per capita is significantly affected by CO₂ emissions, FDI, and its lagged value. These findings suggest that economic growth in Asia remains highly dependent on energy-intensive and investment-driven activities, characterized by strong path dependence. Overall, the relationship between economic growth and environmental degradation is found to be mutually interdependent within a simultaneous system.
Toward Gender-Based Inclusive Development: Determinants of Female Labor Force Participation in Indonesia
This study aims to analyze the effects of early marriage among women, female fertility rates, women’s health, women’s education, and women’s representation in parliament on the female labor force participation rate in Indonesia. A quantitative approach is employed using panel data covering 34 provinces over the 2018–2024 period. The analysis is conducted using a Fixed Effects (FE) model, selected based on the results of the Chow test and the Hausman test. The findings indicate that the female fertility rate has a negative effect on the female labor force participation rate, while women’s health has a positive effect. Early marriage among women, women’s education level, and women’s representation in parliament do not show statistically significant effects. These results suggest that biological and health-related factors play a more substantial role than social and political factors in influencing women’s economic participation. The implications of this study underscore the importance of public policies focused on improving access to reproductive health services and enhancing the overall quality of women’s health in order to promote sustained and inclusive increases in female labor force participation.
Fiscal Decentralization and Economic Growth: The Mediating Role of Gross Fixed Capital Formation in Java 2014–2024
This study examines the effect of fiscal decentralization, proxied by Regional Own-Source Revenue, Capital Expenditure, and Intergovernmental Transfers, on economic growth, and evaluates the mediating role of Gross Fixed Capital Formation in this relationship across six provinces on Java Island during the period 2014–2024. The study applies a quantitative approach using annual panel data obtained from Regional Government Financial Reports and the Central Statistics Agency. The analysis employs path analysis and the Sobel test under the Common Effect Model. The results show that Regional Own-Source Revenue and Capital Expenditure exert a positive and significant effect on both economic growth and Gross Fixed Capital Formation, whereas Intergovernmental Transfers exhibit a positive but insignificant effect on both variables. Gross Fixed Capital Formation significantly mediates the effect of Regional Own-Source Revenue and Capital Expenditure on economic growth, but does not mediate the effect of Intergovernmental Transfers. These results indicate that the transmission of fiscal decentralization to economic growth through capital accumulation operates effectively only through fiscally independent and productive components.
The Effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Exchange Rate, and Gross Domestic Product on Non-Performing Loans with Inflation as a Moderating Variable in National Private Banks in Indonesia
This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), exchange rate, and Gross Domestic Product (GDP) on Non-Performing Loans (NPL) with inflation as a moderating variable in national private banks in Indonesia. This study uses a quantitative approach with panel data for the 2019–2023 period. The research sample consisted of 38 national private banks selected using purposive sampling technique. The analytical method used is panel data regression with Random Effect Model (REM) and Moderated Regression Analysis (MRA). The results show that CAR and LDR have a positive and significant effect on NPL, the exchange rate has a negative and significant effect on NPL, while GDP has no significant effect on NPL. Inflation is unable to moderate the influence of CAR, LDR, and exchange rate on NPL, but is proven to moderate the relationship between GDP and NPL. This research provides important implications for banking management and policy makers in maintaining the stability of the banking sector.
THE INFLUENCE OF BEAUTY INFLUENCER MARKETING AND POSITIVE ELECTRONIC WORD OF MOUTH (E-WOM) ON KOREAN SKINCARE BRAND PURCHASE DECISIONS MEDIATED BY BRAND TRUST
This study aims to analyze the influence of Beauty Influencer Marketing and Positive Electronic Word of Mouth (E-WOM) on purchasing decisions for Korean skincare brand products, both directly and indirectly through Brand Trust as a mediating variable. The research method uses a quantitative approach by distributing questionnaires to 129 respondents who are users of Korean skincare brands. Data were analyzed using Partial Least Square (PLS). The results show that Beauty Influencer Marketing and Positive E-WOM do not have a direct effect on purchasing decisions, but both have a significant effect on Brand Trust. In addition, Brand Trust is proven to have a positive effect on purchasing decisions, as well as mediating the influence of Beauty Influencer Marketing and Positive E-WOM on purchasing decisions. These findings confirm that the role of brand trust is very important in encouraging consumers to make purchases, especially for imported skincare products that are classified as high involvement.
The Urgency of Halal Certification According to Gen Z as Business Actors and Consumers in Viral Culinary: Case Study in Pamekasan City
The culinary trend that spreads through social media is apparently not a mild phenomenon. He reshaped the way Gen Z consumes food as well as the way they see business opportunities and in it, questions about the halalness of products began to be carried away. This research is also here to answer one thing that has gone unnoticed seriously: how urgent halal certification really is in the eyes of Gen Z, both those who are pioneering the culinary business and those who become consumers every day, in the midst of the viral culinary frenzy of Pamekasan City. This research does not stop at the conceptual level. The choice of empirical legal methods with case studies is not without reason This approach allows researchers to really hear the voice of the perpetrator in the field, rather than just fumbling from afar. In-depth interviews and direct observations were conducted on business actors and Gen Z consumers whose lives have indeed been integrated with the digital culinary ecosystem. And from there, one thing becomes clear: halal certification is seen not as a complement, but as a pillar. It is considered important to protect consumers, build trust, and provide a strong legal basis for culinary businesses in the midst of rapidly changing trends. But the reality on the ground is not always in line with expectations. Awareness exists, but the execution is stuck. The understanding of halal is still shallow in many circles, certification is often considered an administrative matter that can be set aside, and the management process itself still feels burdensome for MSME actors whose resources are limited. What's even more surprising is that Gen Z consumers of the supposedly critical generation often buy without asking. Interesting content on the screen moves their hands faster than information about the halalness of the product. Ultimately, this research carries a broader message than just the matter of labels on the packaging. Halal touches on social aspects, has economic weight, and holds real strategic value for the sustainability of modern culinary businesses. Theoretically, this study enriches the understanding of the halal lifestyle of Gen Z through the lens of the Theory of Planned Behavior, a framework that has been used more often in other contexts. In practical terms, the recommendations are clear and urgent: strengthen halal literacy from the roots, and simplify the certification process so that it is no longer a barrier for growing culinary MSMEs.
The Influence of Transformational Leadership and Organizational Culture on Employee Job Satisfaction and Work Productivity at PT. Asuransi Jiwa Sinarmas MSIG Life Cab. Lombok
This study aims to analyze the influence of transformational leadership and organizational culture on employee productivity, with job satisfaction serving as a mediating variable at PT. Asuransi Jiwa Sinarmas Msig Life Cab. Lombok. The research employed a quantitative approach with an associative causal design using a survey method, in which data were collected through the distribution of questionnaires to all respondents comprising the research population of 56 employees. The research instruments covered the variables of transformational leadership, organizational culture, employee productivity, and job satisfaction, each measured using several indicators that were tested for validity and reliability. Data analysis was conducted using SmartPLS 3.0 to examine both direct and indirect relationships among variables. The results indicate that transformational leadership and organizational culture have a positive and significant effect on employee productivity. Furthermore, transformational leadership and organizational culture also exert a positive and significant influence on job satisfaction. Job satisfaction, in turn, has a positive and significant effect on employee productivity. In addition, job satisfaction significantly and positively mediates the relationship between transformational leadership and organizational culture and employee productivity. The coefficient of determination demonstrates that employee productivity is strongly explained by the variables examined in this study.
Analysis of Teachers' Work Discipline at Sunan Ampel Menganti Vocational High School
In education, teacher work discipline is an important element because it directly relates to the quality of learning and the achievement of educational goals. Teachers must demonstrate professional behavior consistent with the school's rules and norms. However, some teachers still arrive late, violate school regulations, and are less responsible in their duties. The purpose of this study is to understand the impact of indiscipline on teacher performance and strategies to improve teacher discipline. This type of research is descriptive qualitative research, data collection uses semi-structured interviews, data analysis uses the Miles & Huberman model, and member checks are used for data validity. The results of this study indicate that teacher indiscipline has negative impacts on themselves, fellow teachers, students, and the school. School efforts by implementing a fingerprint system, regular evaluations, and regulations regarding violation sanctions must be reinforced. There should also be a reward system for disciplined teachers. Research findings suggest that school policies need to integrate discipline monitoring and provide rewards to motivate teachers to be more effective in improving teacher discipline.
Analysis of Financial Management in Micro and Small Enterprises in Gresik Regency
This study discusses the analysis of financial management in micro and small enterprises in Gresik Regency. The purpose of this study is to determine and analyze financial management in Micro and Small Enterprises (MSMEs) in Gresik Regency, identify the obstacles faced, and provide strategic recommendations to improve the effectiveness of financial management. The research method uses a descriptive qualitative method. Data analysis techniques used include data reduction, data presentation, and drawing conclusions to produce systematic interpretations. The results of this study indicate that the financial management of MSMEs in Gresik Regency is still simple and does not comply with good accounting standards. The main obstacles include low financial understanding, a lack of systematic record keeping, and the lack of separation between personal and business finances. Therefore, increasing financial literacy, human resource competency, and the use of financial technology are important strategies in improving the quality of financial management.
Perceived Convenience Towards Subscription Interest in Netflix: A Case Study of Consumers
This study aims to examine the effects of content richness, service features, and perceived ease of use on subscription interest, with perceived convenience acting as a mediating variable among Netflix users. The research was conducted in Bali as an international tourism destination characterized by a high level of streaming service usage. A quantitative approach was employed using a survey method involving 100–150 respondents selected through purposive sampling. Data were collected through an online questionnaire utilizing a Semantic Differential scale (1–10) and analyzed using statistical techniques. The findings reveal that content richness, perceived ease of use, and perceived convenience have positive and significant effects on subscription interest, while service features do not exert a significant direct effect. Furthermore, content richness and service features significantly influence perceived convenience. Mediation analysis indicates that perceived convenience does not mediate the relationship between content richness and subscription interest, but it successfully mediates the effects of service features and perceived ease of use on subscription interest. These findings underscore the importance of user convenience in enhancing subscription interest in digital streaming services.
The Effect of Human Resource Management Strategies on Employee Welfare at Bank Jateng
This study aims to explore the influence of human resource management (HRM) strategies on employee well-being at PT Bank Pembangunan Daerah Jawa Tengah (Bank Jateng). Using a qualitative exploratory-descriptive approach, data were collected through in-depth interviews, observations, and documentation of the company's annual report. The results indicate that Bank Jateng has successfully built a robust well-being ecosystem through an integrative HRM strategy, which positions employees as human capital. The main strategies implemented include internalizing the "Gemilang" (Agile, Agile, Developing) organizational culture, implementing the 70:20:10 competency development model, and digital transformation through the E-Nawala system for administrative efficiency. Field findings revealed a high level of employee satisfaction with the remuneration system and financial well-being facilities, particularly the provision of employee loans with special, very low interest rates (3.76% - 5.50%). In addition, organizational support through open discussion spaces and limiting overtime until 9:00 PM WIB positively contributed to psychological well-being and work-life balance. This study concludes that human-oriented HR strategies have been proven to significantly increase employee loyalty and performance to support the sustainability of regional banking businesses.
The Effect of Risk Management and Company Size on Financial Performance
This study, which generated 32 observations, attempts to look at the effects of business size also risk management on financial performance in state-owned banking institutions listed on the IDX (Indonesia Stock Exchange) between 2017 and 2024. Return on Assets (ROA), a financial performance metric, is the investigation's dependent variable, while the independent variables are risk management, which is represented by Non-Performing Loans (NPL), and firm size, which is determined by the natural logarithm of total assets. Multiple linear regression analysis is the method of data analysis employed. The results of the investigation demonstrate that risk management significantly and negatively affects the financial performance of state-owned banks, with a t-value of 4.611 also a significance level of 0.001, meaning that the lower the NPL, the better the financial performance. Conversely, company size was found to have a positive also significant impact on financial performance with a t-value of 7.073 also a significance level of 0.001, confirming the financial intermediation function's economies of scale claim. Simultaneously, with a F value of 52.776 and a coefficient of determination (Adjusted R Square) of 77.0%, risk management and company size have a favorable also substantial effect on financial performance. This study helps to the growth of financial intermediation theory in the context of Indonesian state-owned banks and provides practical implications for state-owned bank management and investors in making strategic decisions related to risk management and business scale optimization to improve financial performance.
The Effect of Capital Expenditure, Local Revenue, and Employee Expenditure on Local Government Financial Performance
This research investigates the determinants of Financial Performance in District/City Governments in West Java (2021-2024). Using Institutional Theory and a quantitative approach, the study analyzes 99 observations from audited Budget Realization Reports (LRA). The regression model is highly robust 96.7% is the coefficient of determination (R). The results reveal that Locally-Owned Revenue (PAD) has a positive and significant effect and serves as the primary driver of execution. Conversely, Capital Expenditure and Personnel Expenditure exert significant negative pressure, reflecting fiscal rigidities and high maintenance burdens. While PAD is a component of the autonomy ratio, its positive impact reflects genuine managerial capacity in internalizing decentralization pressures. The study recommends prioritizing PAD digitalization and conducting rigorous spending reviews to enhance fiscal efficiency.
Analysis of Tabarru' Fund Governance and Claims Management from the Perspective of The Sustainability of the Performance of Sharia Life Insurance Companies at PT Asuransi Jiwa Syariah Bumiputera
This study aims to analyze the relationship between tabarru’ fund governance and claims management from the perspective of sustainable performance of Islamic life insurance companies at PT Asuransi Jiwa Syariah Bumiputera using a qualitative Systematic Literature Review (SLR) method. The literature was collected through Google Scholar supported by the Publish or Perish application and selected based on inclusion and exclusion criteria within the 2020–2026 period, resulting in 17 relevant articles. The findings indicate that effective tabarru’ fund governance—through fund separation, sharia compliance, transparency, accountability, prudential principles, and ta’awun—plays a strategic role in maintaining financial stability and improving company performance, while efficient claims management aligned with contracts and policy provisions enhances participant trust and satisfaction. The study further confirms a reciprocal relationship between proper tabarru’ fund management and effective claims management in supporting the operational sustainability and reputation of Islamic life insurance companies.
The Influence of Consumer Reviews, Discounts, Payments Through Digital Banking and Peer Influence on Online Shopping Decisions on the Shopee Platform: on FEBI UIN Sumatera Utara Students
This study aims to analyze the influence of Consumer Reviews, Discounts, Payments via Digital Banking, and Peer Influence on Purchasing Decisions of FEBI UIN Sumatera Utara students on the Shopee platform. The study used a quantitative approach with the SEM-PLS method through SmartPLS 4 and data obtained from distributing questionnaires to 100 students of the class of 2022. The results showed that all variables had a positive and significant effect on purchasing decisions, both partially and simultaneously, with an R-Square value of 0.809. Payments via Digital Banking were the most dominant factor, followed by Consumer Reviews, Peer Influence, and Discounts. These findings indicate that students' online shopping decisions are influenced by a combination of informational, economic, technological, and social factors within the e-commerce ecosystem
The Impact of Financial Technology, Self-Control, And Financial Knowledge on the Financial Management Behavior of Management Students at the Faculty of Economics and Business, Universitas Swadaya Gunung Jati Cirebon, in the Digital Era
This study aims to analyse the impact of Financial Technology (Fintech), Self-Control, and Financial Knowledge on Financial Management Behaviour among students in the Faculty of Economics and Business (FEB) Management at Swadaya Gunung Jati University (UGJ) in Cirebon in the digital age. Integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behaviour (TPB), this study explores how access to technology, psychological self-control, and financial literacy shape personal financial management behaviour. The research method employed was an associative quantitative approach with a sample of 387 respondents selected using stratified proportionate random sampling. Data were collected via an online questionnaire and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that, individually, Self-Control and Financial Knowledge have a positive and significant influence on Financial Management Behaviour, with financial knowledge being the most dominant factor. Conversely, Financial Technology was found to have no significant partial influence on students’ financial management behaviour. However, simultaneously, these three independent variables had a significant influence on Financial Management Behaviour with a coefficient of determination (R²) of 53.9%, which is categorised as a moderate level of influence. These findings indicate that although access to technology.
Testing the Technology Acceptance Model (TAM) and the Use of Artificial Intelligence in Cryptocurrency Investment Decision-Making by Retail Investors
This study aims to analyze the effect of Perceived Usefulness and Perceived Ease of Use on the use of Artificial Intelligence and its impact on cryptocurrency investment decision-making among retail investors in Indonesia. This research employs a quantitative approach using a survey method by distributing questionnaires to 123 respondents selected through purposive sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on the use of Artificial Intelligence. Furthermore, the use of Artificial Intelligence also has a positive and significant impact on investment decision-making. Both variables also have a direct significant effect on investment decisions, and the use of Artificial Intelligence is proven to mediate the relationship between user perceptions and investment decisions.
The Influence of Brand Ambassador, Brand Image, and Brand Trust on Repurchase Intention (Study on Generation Z Consumers of Skintific Products in Cirebon)
The rapid growth of the skincare industry has intensified competition among brands, compelling companies to adopt effective marketing strategies to drive consumer repurchase intention. Skintific, as one of Indonesia's growing skincare brands, leverages brand ambassadors, builds brand image, and enhances consumer trust to maintain customer loyalty. However, the extent to which these factors influence repurchase intention among Generation Z consumers remains underexplored. This study therefore aims to analyze the influence of brand ambassador, brand image, and brand trust on repurchase intention among Generation Z consumers of Skintific skincare products in Cirebon City. A quantitative approach with explanatory research method was employed. Data were collected through an online questionnaire distributed to 100–150 respondents selected via purposive sampling. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. Results indicate that brand ambassador, brand image, and brand trust each exert a positive and significant influence on repurchase intention, both simultaneously and partially. Among the three variables, brand ambassador demonstrates the most dominant effect. These findings suggest that an effective brand ambassador strategy, supported by a positive brand image and high consumer trust, can significantly increase the repurchase intention of Generation Z consumers toward Skintific skincare products.
Sharia Compliance in the Practice of Buying and Selling Transactions (Al-Bay') in MSMEs: A Qualitative Study in Lamongan Regency
One of the objectives of this study is to find out the extent to which owners and managers of MSMEs in Lamongan Regency apply Sharia law in buying and selling activities (al-bay'). This study uses a qualitative descriptive methodology. Eight micro, small, and medium enterprises (MSMEs) managers from various industry sectors were interviewed through in-depth interviews, observations, and documentation. Data reduction, data presentation, and conclusion drawing are all part of the interactive model used for data analysis. The survey results show that buying and selling activities carried out by small and medium business managers (SMEs) mostly comply with sharia values, including honesty, fairness, transparency, and avoiding gharar and usury. Everything has been established and agreed upon from the beginning, including a pricing system that is based on reasonable costs and profits. However, MSME actors' understanding of the concept of sharia is still practical and not theoretically comprehensive. Factors that affect sharia compliance include the level of understanding, business experience, religiosity, social environment, as well as external factors such as market conditions and consumer behavior. Thus, efforts are needed to increase sharia economic literacy through education and continuous assistance so that the implementation of sharia compliance can be carried out more optimally and consistently in daily business practices.
The Impact of Moral Sensitivity, Transparency, and Community Participation on the Achievement of Village Sustainable Development Goals (SDGs)
An essential aspect of the government's efforts to enhance community well-being across social, economic, and environmental areas is the sustainable development of villages. To fulfill this aim, the government established the Village Sustainable Development Goals (SDGs), promoting a development process that is more inclusive, engaging, and oriented towards the long term. Achieving these goals necessitates assistance from various sources, including active community participation in all stages of development, accountability in village leadership, and the ethical awareness of local officials. However, these targets have not been completely met in practice, especially concerning the Village Sustainable Development Goals (SDGs), as indicated by the existing disparities in village development measures. The main goal of this project is to explore and illustrate how moral awareness, transparency, and community involvement influence the attainment of Village Sustainable Development Goals (SDGs). Utilizing the Partial Least Squares Structural Equation Modeling technique, this quantitative study examines data obtained from community surveys. The findings reveal that the likelihood of achieving Village SDGs significantly increases with community participation, transparency, and ethical awareness. These results suggest that the moral sensitivity of village leaders and the engagement of the community contribute significantly to the successful accomplishment of Village Sustainable Development Goals (SDGs). This research enriches the available literature by broadening understanding, particularly in the fields of public sector accounting and village governance, about the factors that influence the effectiveness of Village SDGs through the integration of ethical governance, administrative procedures, and community participation. Furthermore, this study carries implications for policy, as the findings may be utilized by village administrations in developing policies that enhance governance in villages to maximize the realization of Village SDGs.
Determinants of Innovation Capability in Libraries in Buleleng
The rapid development of information technology has required libraries to enhance their innovation capability in order to remain relevant as agents of change in the digital era; however, empirical evidence in Buleleng Regency indicates that innovation among librarians remains relatively low despite existing organizational practices. Therefore, this study aims to analyze the influence of transformational leadership, knowledge sharing, and perceived organizational support on innovation capability. This research employs a quantitative approach based on the positivist paradigm with an explanatory design. Data were collected through questionnaires distributed to 60 librarians selected using proportional random sampling from a population of 71, and analyzed using multiple linear regression with SPSS, including validity, reliability, and classical assumption tests. The findings reveal that transformational leadership, knowledge sharing, and perceived organizational support each have a positive and significant effect on innovation capability, with knowledge sharing identified as the most dominant variable. Simultaneously, these variables explain 57.9% of the variance in innovation capability. In conclusion, innovation capability is influenced by the synergy of leadership, knowledge sharing, and organizational support, implying that libraries should strengthen these aspects to foster sustainable innovation.
Analysis of Human Resource Development in Enhancing Employee Performance at PT Securindo Packatama Indonesia WTC Sudirman Area
This study was conducted to analyze human resource development in improving employee performance at PT Securindo Packatama Indonesia Area WTC Sudirman. This study used qualitative methods with a descriptive approach. Data collection techniques included in-depth interviews, observation, and documentation, involving one key informant and four other purposively selected key informants. The results indicate that human resource development at PT Securindo Packatama Indonesia Area WTC Sudirman has been implemented quite well through training, coaching, and supervision programs that have improved employee knowledge, skills, and discipline. However, development related to employee career aspirations and personal goals remains suboptimal. Employee performance is generally quite good, particularly in terms of work results and work behaviors that align with standard operating procedures (SOPs). However, several obstacles affect performance consistency, such as workload, shift work systems, and differences in ability between employees. This study concludes that human resource development plays a crucial role in improving employee performance, necessitating a more sustainable and varied HR development plan.
The Role of Communities in Agrarian Conflict Resolution Based on Local Wisdom and Environmental Justice (Case Study of Widarapayung Emerging Land, Cilacap)
This study examines the role of local communities in agrarian conflict resolution in the emerging land area (Tanah Timbul) of Widarapayung, Cilacap, within the framework of local wisdom and environmental justice. Methodologically, the research employs a qualitative case study approach through in depth interviews with community leaders, farmers/fishers, village authorities, and relevant institutions; focus group discussions; participant observation; and document review. Data were analyzed thematically using source triangulation. The findings indicate that the community operates across three interrelated domains: (1) organizational strengthening as a space to build trust and channels of dialogue; (2) normative mediation that draws on the principles of maqaṣid al-syari’ah, ‘urf, and the ethics of hisbah to negotiate access rights, boundaries, and the governance of the emerging land; and (3) ecological practices rooted in local wisdom, such as gotong royong (mutual cooperation), prohibitions against overexploitation, and coastal vegetation rehabilitation, which foster co-management schemes and adaptive land-use arrangements. The integration of these three domains reduces conflict escalation, produces fairer benefit-sharing agreements, and strengthens the protection of coastal ecological functions. This study contributes to the literature on coastal agrarian conflicts by offering a community-based resolution model that is both contextual and replicable, and recommends strengthening collaboration among village institutions, civil society organizations, religious groups, and government actors within the framework of environmental justice.
Timeliness of Reporting Finance: Dupont Analysis of Cyclical Sector Companies in Indonesia
Accuracy​ time publishing report finance is aspect important in guard relevance and quality information finance in the capital market, but delay in reporting Still often occurs, especially in companies in the sector cyclical in Indonesia. Research This aim For analyze difference performance finance between the issuing company report finance appropriate time and what not, using DuPont five- factor analysis approach. Secondary data in the form of report finance annual analyzed use statistics descriptive and Spearman correlation test , equipped with with inspection relevance economics. Research results show that the issuing company report his finances appropriate time own performance more finances​ good, as reflected than the average Return on Equity (ROE) which is higher tall compared to with late company​ in report report his finances. All DuPont Analysis components found own significant relationship​ with ROE, where Operating Profit Margin and Total Asset Turnover are related positive , while Tax Burden, Interest Burden, and Equity Multiplier relate negative. Findings This confirm that accuracy time reporting finance close relation with health and stability performance finance something company .
The Effect of Work–Family Conflict and Family–Work Conflict on Job Satisfaction with Work–Life Balance as a Mediating Variable at PT. Wahyu Wisata Mandalika
This study examines the effects of Work–Family Conflict and Family–Work Conflict on Job Satisfaction, with Work–Life Balance as a mediating variable among employees of PT. Wahyu Wisata Mandalika. Using a quantitative approach, data were collected from 58 employees through simple random sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model demonstrates satisfactory validity and reliability, while the structural model shows moderate explanatory power (R² = 0.463 for Work–Life Balance and R² = 0.488 for Job Satisfaction) and predictive relevance (Q² = 0.387). The findings reveal that both Work–Family Conflict and Family–Work Conflict negatively and significantly affect Work–Life Balance and Job Satisfaction, whereas Work–Life Balance positively and significantly influences Job Satisfaction. Furthermore, Work–Life Balance is confirmed as a significant mediating variable, indicating that role conflict reduces job satisfaction both directly and indirectly through decreased balance. This study contributes to the literature by extending role conflict and work–life balance frameworks through an integrated mediation model in the tourism sector, demonstrating that Work–Life Balance serves as a critical psychological mechanism linking dual-direction role conflict to job satisfaction in high-intensity service environments.
Analysis Determinants of GRDP in East Java: Aprroach Investment and Employment
This study aims to analyze the influence of investment, employment, human development, unemployment, poverty, and minimum wages on Gross Regional Domestic Product (GRDP) of districts/cities in East Java using a panel data regression approach with the best Fixed Effect Model (FEM) based on the Hausman test. The results show that the Human Development Index (HDI) and district minimum wages (Wage) have a positive and significant effect on GRDP, which means that improving the quality of education, health, and living standards as well as increasing community income can increase productivity and consumption, thereby encouraging regional economic growth. Conversely, the open unemployment rate (Unemp) and the number of poor people (Pov) have a negative and significant effect, which indicates that high unemployment reduces people's income and purchasing power, while poverty suppresses aggregate demand and economic participation, thus hampering growth. Meanwhile, foreign direct investment (FDI) and the labor force participation rate (Lab) do not have a significant effect on GRDP, which indicates that uneven foreign investment and low quality and absorption of labor cause these two variables to be unable to provide a real contribution to economic output. This research contributes to filling the gap in previous research by integrating various economic variables in a comprehensive model based on panel data in 38 districts/cities in East Java, so that it can provide a more comprehensive picture of the determinants of GRDP and become the basis for formulating more targeted regional economic development policies.