Journal of Management and Social Sciences
Journal Title: Journal of Management and Social Sciences (JIMAS). Initials: JIMAS. Frequency: February, May, August and November Print ISSN: 2963-5047 Online ISSN: 2963-5497 Editor in Chief: Dr. Nurasia Natsir, S.Hum.,M.Hum DOI: 10.55606 Publisher: Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar Journal of Management and Social Sciences (JIMAS), e-ISSN: 2963-5497; .p-ISSN:2963-5047 is a journal devoted to the publication of scientific articles published by the Yappi Makassar School of Administrative Sciences. This journal is a peer-reviewed and open peer-reviewed and open journal of management and social science studies. Fields of Study: Management - General Management Marketing, Information Technology, Finance, Business, Human Resources, Operations, International Business, Entrepreneurship, Business Ethics, Corporate Social Responsibility and Public Policy, etc. Social Sciences - Anthropology, Sociology, Social Work, Social Welfare, Economics, Political Science, Psychology, Development Studies, Population Studies, Corporate Governance, Cross-Cultural Studies, Women's Studies, Religious Studies, , Linguistics, Education, Ethics and Political Social Sciences , etc. This journal is published 1 year 4 times (February, May, August and November). This journal is SINTA 4 accredited (Decree of the Director General of Higher Education, Research and Technology Number 156/C/C3/KPT/2026 dated 7 April , 2026 concerning the Accreditation Rating of Scientific Journals for Period 2 of 2025) starting from Volume 2 Number 2 of 2023 to Volume 7 Number 1 of 2028. Indexed by : Journal Sponsors and Partners :
Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar
The Role of Sales Promotion, Experiential Marketing, and Store Atmosphere in Driving Purchase Decisions at Alfamart
This study aims to examine the influence of sales promotion, experiential marketing, and store atmosphere on purchasing decisions at Alfamart modern retail stores. The study used a quantitative approach involving a sample of 60 Alfamart consumer respondents living in Semarang Regency, Central Java Province, and sampling using a non-random sampling technique with a purposive sampling method. The research data comes from primary data collected using a questionnaire with an assessment basis using a Likert scale. The data analysis technique used multiple linear regression and was processed using SmartPLS software version 4.1.1.2. The results of statistical tests prove that experiential marketing and store atmosphere have a positive and significant influence in partial tests and simultaneous tests on purchasing decisions at Alfamart modern retail stores. The sales promotion variable does not have a significant impact on purchasing decisions at Alfamart modern retail stores. The results of the study have implications for policy suggestions for Alfamart in improving service quality to increase attractiveness and influence purchasing decisions for customers.
Copyright (c) 2026 Journal of Management and Social Sciences https://creativecommons.org/licenses/by-sa/4.0
Analisis Keterkaitan Perubahan Pola Ruang RTRW Terhadap Izin Usaha Pertambangan di Kecamatan Banawa
Changes in Regional Spatial Planning (RTRW) policies play an important role in determining the direction of spatial utilization and investment certainty, including in the mining sector. Donggala Regency revised its Regional Spatial Plan through the amendment of Regional Regulation Number 1 of 2012 concerning the Regional Spatial Plan for 2011–2031 into Regional Regulation Number 2 of 2022 concerning the Regional Spatial Plan for 2022–2042. This revision resulted in adjustments to the spatial structure and land-use patterns that potentially influence the development of Mining Business Licenses (IUPs) in Banawa District, one of the regency’s rapidly developing mining areas. This study aims to analyze changes in the RTRW spatial pattern, identify the development of IUPs, and examine the relationship between RTRW spatial pattern changes and IUP development in Banawa District. The research employed a descriptive quantitative approach using spatial overlay analysis and slope analysis methods. Data were collected through observation, interviews, documentation, and literature review. The results indicate that the area designated to accommodate mining activities increased from 228.711 ha to 770.114 ha, representing an addition of 541.403 ha (237%). Correspondingly, the number of IUPs increased from 7 to 17 licenses (142%), while the total IUP area expanded from 168.70 ha to 462.28 ha (174%). The slope analysis revealed a positive relationship between changes in the RTRW spatial pattern and the development of IUPs, indicating that the expansion of mining-designated areas within the RTRW contributed to the increase in both the number and extent of IUPs. However, this increase has not been fully accompanied by improved spatial conformity in land-use utilization.
Pengaruh Budaya Organisasi Islam dan Etika Kerja Islam terhadap Komitmen Organisasi: Peran Mediasi Kepuasan Kerja
This study aims to examine the effect of Islamic Organizational Culture and Islamic Work Ethics on Organizational Commitment, with Job Satisfaction as a mediating variable among healthcare professionals at Aisyiyah Hospital, Pariaman. A preliminary survey indicated that the level of organizational commitment among employees was relatively low. As an Islamic-based hospital, the implementation of Islamic values through organizational culture and work ethics is expected to enhance employees’ organizational commitment. This research employed a quantitative approach using a survey method involving 88 respondents. Data were analyzed using descriptive statistics with SPSS version 27 and hypothesis testing was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 3. The results indicate that Islamic Organizational Culture, Islamic Work Ethics, and Job Satisfaction have a positive and significant effect on Organizational Commitment. Furthermore, Job Satisfaction significantly mediates the relationship between Islamic Organizational Culture and Organizational Commitment, as well as between Islamic Work Ethics and Organizational Commitment, with t-statistics values greater than 1.96 and p-values less than 0.05. These findings suggest that strengthening Islamic values within organizational practices can improve employees’ job satisfaction and ultimately enhance organizational commitment. This study contributes to the development of Islamic human resource management literature, particularly in Islamic-based healthcare institutions.
Literatur Review: Keterkaitan Green Financial Behavior dan Financial Resilience
This study aims to examine the development of scientific publications on the topic of financial resilience during the period 2021–2026 and to identify the most cited articles in this field. Data collection was conducted using Publish or Perish software with sources from Google Scholar and Scopus databases. The search strategy focused on article titles, abstracts, and keywords within the specified timeframe. The literature review process followed three stages: identification, screening, and inclusion, resulting in 10 relevant articles for further analysis. The findings indicate that publications on financial resilience have shown consistent growth, reflecting increasing scholarly attention to individual financial behavior. Moreover, the concept of green financial behavior emerges as a potential dimension of financial resilience, particularly in enhancing spending efficiency, long-term financial planning, and sustainable financial management. The analysis highlights that financial resilience is not only associated with the ability to withstand economic shocks but also with proactive behavioral strategies that integrate sustainability principles. This study contributes to the academic discourse by mapping recent trends and emphasizing the intersection between financial resilience and sustainable financial practices, thereby offering insights for future research directions in personal finance and behavioral economics.
Komparasi CB-SEM dan PLS-SEM dalam Mengidentifikasi Driver Kepuasan Nasabah Bank Syariah
This study analyzes the factors influencing Islamic bank customer satisfaction in Indonesia and compares the estimation results of Covariance-Based Structural Equation Modeling (CB-SEM) and Partial Least Squares SEM (PLS-SEM). Using a quantitative survey approach, data were collected from 209 Islamic bank customers in Bandung using a 5-point Likert scale instrument. Six constructs were examined: Islamic product attributes, trust, religious commitment, service quality, customer satisfaction, and customer loyalty. CB-SEM was implemented using LISREL with Maximum Likelihood estimation, while PLS-SEM was implemented using SmartPLS 3.0 with 5,000 bootstrap subsamples. Results show that trust is the strongest determinant of customer satisfaction in both methods (PLS: β = 0.36, t = 3.80; CB-SEM: β = 0.51, t = 3.57). Religious commitment, Islamic product attributes, and service quality showed significant effects only in PLS-SEM. The satisfaction–loyalty path was not significant in either method (β = –0.21). Methodologically, PLS-SEM supported more hypotheses and produced higher convergent validity values, while CB-SEM provided more comprehensive model fit evaluation. These findings demonstrate that the two approaches are complementary rather than substitutable, and their combined use produces a more complete understanding of Islamic bank customer behavior.
The Effect of Digital Analytics Based Strategic Cost Management on Operational Efficiency and Corporate Financial Performance
This study aims to examine the effect of digital analytics-based strategic cost management, consisting of digital analytics-based cost driver analysis, digital analytics-based value chain cost management, and digital analytics-based target costing, on corporate financial performance with operational efficiency as a mediating variable. This study employs a quantitative research approach using a survey method involving 100 companies in Ambon City that have implemented digital technologies, accounting information systems, financial dashboards, or analytical platforms to support cost management and operational decision-making. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS. The results indicate that all dimensions of digital analytics-based strategic cost management have positive and significant effects on operational efficiency and corporate financial performance. Operational efficiency also significantly mediates the relationship between digital analytics-based strategic cost management and corporate financial performance. These findings imply that companies can improve financial performance by integrating digital analytics into cost management practices to enhance cost visibility, operational productivity, resource utilization, and strategic decision-making capabilities. This study contributes by developing an integrated framework linking digital analytics, strategic cost management, operational efficiency, and financial performance in the context of digital transformation.
The Influence of Leadership Style, Motivation, and Work Discipline on Employee Performance at PT. CABE Melek Literasi
This study aims to analyze the influence of On-the-Job Training and Supervisor Guidance on trainees’ Work Readiness at LV8 Resort Hotel Canggu. Work readiness is a crucial issue in the hospitality industry because hotel service quality strongly depends on human resources who are able to understand work procedures, adapt to organizational culture, communicate professionally, and demonstrate discipline, responsibility, and service-oriented behavior. This study employed a quantitative approach with an associative research design. The research population consisted of all trainees participating in the workplace training program at LV8 Resort Hotel Canggu during the June–December 2025 period, totaling 61 respondents. A total sampling technique was applied, meaning that the entire population was used as the research sample. Data were collected using a five-point Likert-scale questionnaire and analyzed through validity testing, reliability testing, classical assumption testing, multiple linear regression, t-test, F-test, and coefficient of determination analysis. The findings reveal that On-the-Job Training has a positive and significant effect on Work Readiness, with a beta value of 0.538, t-value of 4.968, and p-value of 0.000. Supervisor Guidance also has a positive and significant effect on Work Readiness, with a beta value of 0.238, t-value of 2.201, and p-value of 0.032. Simultaneously, both variables significantly influence trainees’ work readiness, as indicated by an F-value of 13.958 and a p-value of 0.000. The Adjusted R Square value of 0.302 indicates that On-the-Job Training and Supervisor Guidance explain 30.2% of the variation in Work Readiness, while the remaining 69.8% is influenced by other factors outside the research model. These findings confirm that direct workplace experience and supervisor guidance are essential factors in developing hotel trainees’ readiness for professional employment. The practical implication of this study suggests that hotel management should improve the quality of OJT implementation, strengthen periodic evaluation, and optimize the role of supervisors as mentors so that trainees can develop stronger competence, confidence, adaptability, and readiness to enter the professional hospitality workforce.
Micro-Influencer Credibility and Millennial Consumers Purchase Decisions: Evidence from Indonesia
This study aims to analyze the effect of micro-influencer credibility on millennial consumers’ purchase decisions in Indonesia. The rapid development of social media has transformed marketing communication into a more personal, interactive, and trust-based process. Micro-influencers play an important role because they are perceived as having closer relationships with audiences, natural interactions, and the ability to build trust through relevant content. This study employed a quantitative explanatory approach with a cross-sectional design involving 230 millennial consumers selected through purposive sampling. Respondents were active social media users born between 1981 and 1996 who had been exposed to micro-influencer promotional content within the previous six months and had considered or purchased products based on recommendations. Data were collected through an online questionnaire using a five-point Likert scale and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). Micro-influencer credibility was measured through trustworthiness, expertise, attractiveness, authenticity, and influencer–brand fit. The findings indicate that all dimensions positively and significantly influence purchase decisions. Trustworthiness was the strongest predictor, followed by authenticity, expertise, influencer–brand fit, and attractiveness. The model explained 67.2% of the variance in purchase decisions. These findings support Source Credibility Theory and provide practical guidance for companies in selecting credible micro-influencers aligned with brand values.
Analisis Perilaku Konsumen berdasarkan Theory of Planned Behavior
This study aims to examine the effect of brand image and service quality on repurchase intention through customer satisfaction among Kopi Kenangan consumers in the Jabodetabek area. The research is based on the Theory of Planned Behavior (TPB), which explains that consumers' behavioral intentions are influenced by their attitudes and evaluations of products and services. The rapid growth of the modern coffee shop industry has intensified market competition, making it increasingly important for companies to maintain a strong brand image, deliver high-quality services, and ensure customer satisfaction to encourage repeat purchases. This study employs a quantitative approach using a purposive sampling technique involving 200 respondents who had purchased Kopi Kenangan products at least twice within the last three months. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that brand image and service quality have positive and significant effects on customer satisfaction and repurchase intention. Furthermore, customer satisfaction positively influences repurchase intention and serves as a significant partial mediator in the relationship between brand image, service quality, and repurchase intention. These findings emphasize the importance of enhancing customer satisfaction to strengthen long-term consumer loyalty.
Faktor-Faktor yang Memengaruhi Motivasi Kerja Pegawai Generasi X, Y dan Z pada Badan Keuangan dan Aset Daerah Kabupaten Kulon Progo
This study aims to analyze the factors influencing the work motivation of Generation X, Y, and Z employees at the Regional Finance and Asset Agency (BKAD) of Kulon Progo Regency. The research employs a descriptive qualitative approach within an interpretive paradigm. Data were gathered through in-depth interviews with 30 informants—purposively selected from the three generational groups—and supplemented by observation. Data analysis utilized the interactive model developed by Miles, Huberman, and Saldana, comprising data reduction, data display, and conclusion drawing/verification. Data validity was assessed using trustworthiness criteria: credibility, transferability, dependability, and confirmability. The results indicate that employee work motivation is influenced by a combination of factors: public service values ​​(Public Service Motivation), hygiene and motivator factors (Herzberg’s Two-Factor Theory), and the alignment between the individual and the job (Person-Job Fit). Income serves as a foundational factor (hygiene factor) that maintains work stability across generations. Generation X tends to be motivated by stability, responsibility, and job security. Generation Y places greater emphasis on the balance between contribution and compensation, opportunities for growth, and the meaningfulness of work. Generation Z demonstrates an orientation toward recognition, rapid feedback, and competence development. These findings indicate that the work motivation of civil servants (ASN) is contextual and influenced by generational characteristics. The study contributes theoretically to the development of research on cross-generational motivation in the public sector and offers practical recommendations for formulating adaptive and inclusive human resource management strategies within the regional bureaucracy.
Analisis Produksi Gula Aren dalam Peningkatan Pendapatan Rumah Tangga di Desa Landi Kanusuang Kecamatan Mapilli Kabupaten Polewali Mandar
Palm sugar production represents one of the most important rural economic activities in Indonesia because it provides employment opportunities while supporting household income. Nevertheless, most palm sugar producers continue to rely on traditional production techniques, limited technology adoption, and restricted market access, resulting in suboptimal productivity and income. This study aims to analyze the production process of palm sugar and its contribution to household income in Landi Kanusuang Village, Mapilli District, Polewali Mandar Regency. The research employed a descriptive qualitative approach supported by quantitative economic analysis. Twenty palm sugar producers were selected using saturated sampling because the entire population was included as research respondents. Primary data were collected through observation, interviews, questionnaires, and documentation, while secondary data were obtained from government agencies and village administrative records. Data analysis followed the Miles and Huberman interactive model complemented by descriptive income analysis. The findings indicate that palm sugar production remains highly dependent on natural resources, family labor, production experience, weather conditions, and traditional processing equipment. Average production reached approximately 130 kilograms with an average revenue of IDR 1,250,000 per production cycle, indicating that palm sugar contributes significantly to household economic sustainability. However, productivity is constrained by limited capital, inadequate production technology, and weak marketing networks. The study implies that improving production technology, strengthening institutional support, expanding market access, and providing government assistance are essential strategies for enhancing household income and promoting sustainable rural economic development.
Analisis Wacana Kritis Norman Fairclough terhadap Komunikasi Politik Presiden dalam Program YouTube Episode "Prabowo Menjawab"
This study analyzes the discourse construction, ideology, and power relations embedded in President Prabowo Subianto’s communication in the YouTube interview program Presiden Prabowo Menjawab using Norman Fairclough’s Critical Discourse Analysis (CDA). Employing a qualitative approach, the research applies Fairclough’s three-dimensional framework comprising text, discursive practice, and social practice. The primary data consist of the full-version interview uploaded on Najwa Shihab’s official YouTube channel on 7 April 2025, featuring seven senior editors from major Indonesian media. Data were collected through documentation, verbatim transcription, systematic nonverbal observation, and literature review, then analyzed through description, interpretation, and explanation. The findings reveal that, at the textual level, President Prabowo constructs a positive self-representation through action-oriented verbs, precise numerical data, strategic pronoun shifts, and rhetorical devices. At the discursive practice level, the interview adopts an unconventional multi-journalist format and is widely disseminated through YouTube, positioning participating media as co-producers of presidential discourse. At the social practice level, four ideological patterns—developmentalist executive ideology, civil–military continuity, personalization of power, and staged openness—work together to strengthen presidential legitimacy through charismatic, traditional-historical, and legal-rational authority while reinforcing media hegemony. The study contributes the concept of staged openness to political communication studies and highlights the importance of distinguishing symbolic openness from substantive accountability in presidential communication.
Local Government Strategy for Sustainable Nature-Based Tourism at Pinang Seribu Waterfall
This study aims to analyze the local government's strategy in managing Pinang Seribu Waterfall as a sustainable nature-based tourism destination in Samarinda City. This study employed a descriptive qualitative approach using document study and document analysis methods. The data were interpreted using the concepts of local government strategy, destination management, sustainable tourism, and community-based tourism development. The findings indicate that the management of Pinang Seribu Waterfall requires comprehensive strategies covering tourism planning, institutional strengthening, accessibility improvement, effective promotion, environmental protection, and active community participation. The local government plays an important role in establishing policies, coordinating stakeholders, and ensuring the sustainability of tourism resources. Furthermore, collaboration between government institutions, local communities, tourism actors, and other stakeholders is essential to optimize destination development. The success of managing Pinang Seribu Waterfall depends on effective governance, integrated management practices, continuous environmental conservation efforts, and the ability to balance economic benefits with ecological sustainability. Therefore, strategic planning and consistent implementation are needed to strengthen Pinang Seribu Waterfall as a competitive and sustainable nature-based tourism destination in Samarinda City.
Architectural Design Aesthetics and Housing Purchase Intention: The Mediating Role of Consumer Perceived Value among First-Home Buyers
The development of the property industry indicates that architectural design aesthetics have become an important factor influencing consumer perceptions and housing purchase intention. This study aims to examine the effect of architectural design aesthetics on housing purchase intention and investigate the mediating role of consumer perceived value among first-home buyers. A mixed methods approach with a sequential explanatory design was employed. The quantitative phase involved 230 prospective first-home buyers in Surabaya, Indonesia, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The qualitative phase was conducted through semi-structured interviews with five expert participants to enrich the interpretation of quantitative findings. The results demonstrate that architectural design aesthetics positively and significantly influence consumer perceived value and housing purchase intention. Consumer perceived value significantly mediates the relationship between architectural design aesthetics and housing purchase intention. The qualitative findings further reveal that façade quality, visual harmony, spatial arrangement, and housing identity contribute to consumers’ perceptions of quality and value. This study highlights the importance of integrating architectural aesthetics into housing development strategies to create value and enhance market attractiveness among first-home buyers.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak dan Implementasi Coretax terhadap Kepatuhan Wajib Pajak Badan (KPP Pratama Balikpapan Timur)
This study aims to analyze the influence of tax knowledge, taxpayer awareness, and coretax implementation on corporate taxpayer compliance registered at KPP Pratama Balikpapan Timur. Taxpayer compliance is one of the key factors in supporting the optimization of state revenue from the taxation sector. Therefore, it is important to understand the factors that may influence the level of compliance among corporate taxpayers in fulfilling their tax obligations. This research employed a quantitative approach using primary data collected through questionnaires distributed to corporate taxpayers registered at KPP Pratama Balikpapan Timur. The data were analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS software 4.1 The results indicate that tax knowledge has a positive and significant effect on corporate taxpayer compliance. Likewise, the implementation of Coretax has a positive and significant effect on corporate taxpayer compliance. However, taxpayer awareness does not have a significant effect on corporate taxpayer compliance. These findings suggest that improving tax knowledge and optimizing the implementation of the Coretax system can enhance corporate taxpayer compliance in fulfilling tax obligations.
Model Keputusan Pembelian Minuman di Formula 1: Integrasi Stealth Marketing, Alibi Marketing, dan Brand Awareness
This study examines the constructs of stealth marketing, alibi marketing, and brand awareness in relation to purchase decisions for Heineken beverages among the Formula 1 audience in the Jabodetabek region. It addresses inconsistencies in Theory of Planned Behavior (TPB) research findings regarding the effectiveness of covert marketing strategies on consumer purchase decisions. Employing a quantitative research approach, the study used purposive sampling to select 200 respondents who were Formula 1 viewers and familiar with Heineken as an official event sponsor. Data were collected through a structured questionnaire and analyzed using appropriate statistical techniques to evaluate the relationships among the research variables. The results demonstrate that stealth marketing, alibi marketing, and brand awareness each have a positive influence on purchase decisions, with alibi marketing exerting the strongest influence among the three variables. These findings indicate that indirect and subtle marketing strategies remain effective in shaping consumer perceptions and encouraging purchasing behavior when supported by strong brand awareness. The study contributes to the development of marketing communication literature by providing empirical evidence on the effectiveness of covert marketing strategies in sports sponsorship contexts and offers practical insights for companies seeking to strengthen consumer purchase decisions through innovative promotional approaches
Purchase Decision Berbasis Theory of Planned Behavior: Peran Mediasi Brand Trust pada Produk Hotto
This study examines the influence of influencer marketing and brand image on purchase decisions, with brand trust serving as a mediating variable among Hotto consumers in DKI Jakarta. The research is based on the Theory of Planned Behavior (TPB), which explains that consumer behavior is influenced by attitudes, subjective norms, and perceived behavioral control. A quantitative approach was employed using a purposive sampling technique, resulting in 237 respondents who had purchased Hotto products. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that influencer marketing and brand image have positive and significant effects on brand trust as well as purchase decisions. In addition, brand trust significantly influences purchase decisions and mediates the relationship between influencer marketing and purchase decisions, as well as between brand image and purchase decisions. These findings suggest that strengthening influencer marketing strategies and maintaining a positive brand image can enhance consumer trust, thereby encouraging stronger purchase decisions. The study provides practical implications for companies in developing effective marketing strategies to improve consumer trust and purchasing behavior.
Dinamika Perilaku Konsumen: Perspektif Theory of Planned Behavior pada Keputusan Pembelian di Warkop Agam
Penelitian ini menganalisis pengaruh citra merek, persepsi harga, dan kualitas layanan terhadap keputusan pembelian konsumen di Warkop Agam, DKI Jakarta, menggunakan Teori Perilaku Terencana (TPB) sebagai kerangka teoritis yang mendasarinya. Dalam lingkungan bisnis kuliner yang semakin kompetitif, pemahaman faktor-faktor yang memengaruhi keputusan pembelian konsumen sangat penting untuk mempertahankan loyalitas pelanggan dan meningkatkan kinerja bisnis. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan dari 293 responden yang sebelumnya telah membeli produk di Warkop Agam melalui kuesioner terstruktur. Data yang dikumpulkan dianalisis menggunakan metode statistik untuk menguji hubungan antar variabel penelitian. Hasil penelitian menunjukkan bahwa citra merek, persepsi harga, dan kualitas layanan masing-masing memiliki pengaruh positif dan signifikan terhadap keputusan pembelian konsumen. Citra merek yang kuat meningkatkan kepercayaan dan preferensi konsumen, persepsi harga yang kompetitif meningkatkan nilai yang dirasakan, dan kualitas layanan yang tinggi menciptakan pengalaman pelanggan yang memuaskan yang mendorong pembelian berulang. Hasil ini menunjukkan bahwa peningkatan ketiga faktor ini secara bersamaan dapat memperkuat niat dan keputusan konsumen untuk membeli. Oleh karena itu, Warkop Agam harus terus menjaga reputasi mereknya, menerapkan strategi penetapan harga yang tepat, dan meningkatkan kualitas layanan untuk meningkatkan kepuasan pelanggan dan mempertahankan keunggulan kompetitifnya di industri makanan dan minuman.
Pengaruh Strategi Konten Affiliate, Kredibilitas Influencer affiliate, dan Daya Tarik Konten Promosi terhadap Minat Beli Generasi Z pada Brand Gurlbucket di Kota Denpasar
This study analyzes the partial and simultaneous influence of Affiliate Content Strategy, Affiliate Influencer Credibility, and Promotional Content Attractiveness on Generation Z Purchase Intention toward the local fashion brand GURLBUCKET on TikTok Shop in Denpasar City. The study is motivated by the rapid growth of social commerce through TikTok Shop in Indonesia and the increasingly intense Affiliate marketing competition among local fashion brands, while the actual drivers of GURLBUCKET consumers' purchase intention remained empirically unclear. This research uses a quantitative approach with purposive sampling on 100 Generation Z respondents residing in Denpasar City who had been exposed to GURLBUCKET's Affiliate content, analyzed through multiple linear regression. The results show that Affiliate Content Strategy and Promotional Content Attractiveness have a positive and significant effect on Purchase Intention, while Affiliate Influencer Credibility has a positive but insignificant effect. All three variables simultaneously have a significant effect, with Promotional Content Attractiveness as the most dominant variable. These findings indicate that Generation Z consumers weigh the quality and attractiveness of promotional content more heavily than influencers' personal characteristics. This study contributes empirically to digital marketing research and serves as strategic input for GURLBUCKET and other local fashion businesses in designing more effective Affiliate content strategies.
Pengaruh Financial Stability terhadap Financial Statement Fraud pada Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024
This study aims to examine and analyze the effect of financial stability on financial statement fraud in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial statement fraud is measured using the Beneish M-Score model, while financial stability is proxied by the ratio of change in total assets (ACHANGE). This study employs a quantitative approach using panel data regression analysis processed with EViews 12 software. The population consists of 21 SOEs; using a purposive sampling technique, 14 companies were obtained as the sample, resulting in a total of 70 observations. The results show that financial stability has a positive and significant effect on financial statement fraud. This finding indicates that pressure stemming from changes and instability in financial conditions drives management to manipulate the presentation of financial statements so that the company’s performance appears favorable to stakeholders. This study contributes to the development of forensic accounting studies and serves as a consideration for management, regulators, and investors in detecting and preventing financial statement fraud in the SOE sector.
Pengaruh Product Quality, Product Durability dan Price Perception terhadap Re-Purchase Order Produk Dolomit PT. Makmur Joyo Gemilang dengan Customer Satisfaction sebagai Mediasi
This study aims to analyze the influence of Product Quality, product durability, and price perception on the repurchase order of dolomite products at PT. Makmur Joyo Gemilang, with customer satisfaction serving as a mediating variable. The study is motivated by fluctuations in dolomite sales, which are influenced by Product Quality, product durability, and customers' price perceptions amid increasing competition in the fertilizer raw material industry. This research employs a quantitative approach using a survey method. The respondents consist of 110 customers of PT. Makmur Joyo Gemilang who have made repeat purchases of dolomite products. Data were analyzed using the Partial Least Squares (PLS) method. The results indicate that Product Quality, product durability, and price perception significantly influence customer satisfaction and repurchase order. Furthermore, customer satisfaction significantly affects repurchase order and acts as a mediating variable in the relationship between Product Quality, product durability, and price perception and repurchase order. The findings imply that PT. Makmur Joyo Gemilang should maintain Product Quality, improve product durability, and implement competitive pricing strategies to enhance customer satisfaction and encourage sustainable repurchase orders
Manajemen Strategik Pesantren dalam Mengelola Pemanfaatan Teknologi Digital untuk Pembelajaran Berbasis Disiplin Kepesantrenan
The rapid development of digital technology has transformed the way educational institutions conduct learning processes, including Islamic boarding schools (pesantren). This situation presents challenges for pesantren in maintaining boarding school discipline by restricting the use of personal electronic devices while simultaneously meeting learning demands that increasingly depend on digital technology. Therefore, technology management is not only concerned with the provision of digital facilities but also requires strategic management capable of balancing educational innovation with the character development of students (santri). This study aims to describe the strategic management of pesantren in managing the utilization of digital technology for learning based on boarding school discipline. The study employed a descriptive qualitative approach with a case study design. Data were collected through observation, in-depth interviews, and documentation involving pesantren leaders, educational administrators, teachers, and santri. Data were analyzed through data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings indicate that digital technology management is implemented through the formulation of learning device usage policies, the provision of institutionally controlled digital facilities, supervision throughout the learning process, and periodic evaluation of policy implementation. These strategies enable the effective use of digital technology without diminishing discipline, culture, and the core values of the pesantren, thereby supporting adaptive learning governance while preserving the institution's educational identity.
Analisis Konten Video Tiktok @Amwtourmedan dalam Meningkatkan Minat Berkunjung Wisatawan
This study investigates the @amwtourmedan TikTok account as a tourism-marketing channel and aims to identify which content characteristics encourage tourists' intention to visit. A qualitative content-analysis method was used. Data were collected by observing videos uploaded between January and June 2026, interviewing the account administrator, and recording audience-engagement metrics. Findings show that the account's core content categories consist of destination promotion, tour-package promotion, travel information, education, and entertainment, presented through direct promotion, soft selling, storytelling, and edutainment techniques and supported by attractive visuals, sound, and narration. Promotional content is more effective at conveying tour-package details and encouraging viewers to seek additional information, while entertainment content generates higher audience retention and interaction. Together, promotional and entertainment content strengthens brand awareness, extends promotional reach, deepens audience engagement, and supports tourists' intention to visit. This study offers practical input for travel agencies designing digital marketing strategies and contributes to research on TikTok as a tourism-promotion channel.
Macroeconomic Determinants of Energy Subsidy Allocation in ASEAN-5 Countries: An ARDL Panel Approach
A solid fiscal framework is essential for stabilizing the economies of developing countries, particularly in facing macroeconomic shocks and global uncertainties. This study analyzes fiscal resilience vulnerabilities in the ASEAN-5 countries, namely Indonesia, Malaysia, the Philippines, Thailand, and Vietnam, during the period 2010–2025. The research focuses on the ratio of energy subsidies to GDP as a key fiscal instrument that functions as a shock absorber during periods of economic disruption. Employing a quantitative approach, this study applies the Autoregressive Distributed Lag (ARDL) model estimated through the Pooled Mean Group (PMG) estimator to examine the dynamic relationships among macroeconomic variables. The analysis utilizes official secondary data obtained from international institutions, including the International Monetary Fund (IMF) and the World Bank. The findings confirm the existence of long-term cointegration among the examined variables. The Error Correction Term (ECT) value of -0.4303 indicates that fiscal adjustment occurs at a rate of approximately 43.03% annually, requiring around 2.3 years for fiscal normalization following economic shocks. The results reveal that global oil prices have a positive and significant influence on energy subsidies in both the short and long term. Exchange rate depreciation does not significantly affect short-term subsidy fluctuations but creates significant negative pressure on long-term fiscal equilibrium. Meanwhile, domestic inflation does not show a significant effect on subsidy allocations. These findings highlight the importance of fiscal discipline, subsidy rationalization, and institutional coordination between fiscal and monetary authorities to strengthen fiscal resilience and maintain macroeconomic stability in ASEAN-5 economies.
Pengaruh Historical Tour Guide dan Media interpretasi terhadap Tingkat Pengetahuan Pengunjung tentang Sejarah Kesultanan Deli di Kawasan Wisata Istana Maimun Kota Medan
Maimun Palace is a historical tourism icon of the Kesultanan Deli in Medan City, which recorded 3,687 visitors from January to April 2026, alongside a surge of up to 400 to 500 visitors per day during holidays. However, this high number of visits is not yet aligned with the visitors' level of historical understanding due to the suboptimal role of guides and the limited availability of information media on-site. This study aims to examine and analyze the partial and simultaneous influence of historical tour guides and interpretation media on visitors' level of knowledge regarding the history of the Kesultanan Deli. The research method used is a quantitative approach. The research sample was drawn from the visitor population using the Slovin formula through an accidental sampling technique. Data collection was conducted by distributing questionnaires, interviews, direct observation, and documentation studies. The collected data were then analyzed using multiple linear regression and classic assumption tests utilizing IBM SPSS Statistics tools. The results indicated that, partially, historical tour guides have a positive and significant influence on visitors' knowledge. Similarly, interpretation media was partially proven to have a positive and significant influence. Simultaneously, both factors together exert a significant influence in determining the visitors' level of knowledge. In conclusion, direct interaction with communicative guides and the availability of informative visual media serve as crucial solutions to overcome information gaps, successfully enhancing the historical understanding and cultural insights of tourists at Maimun Palace.
Evaluasi Kinerja Bongkar Muat Pasca Standardisasi dan Transformasi Operasional Nonpetikemas PT Pelindo Multi Terminal
The merger of four state-owned port companies into PT Pelabuhan Indonesia (Persero) in 2021 marked an important turning point in port management in Indonesia. As a non-container terminal subsidiary, PT Pelindo Multi Terminal (PMT) has standardized non-container loading and unloading business processes and implemented digital transformation through the Port Terminal Operating System - Multipurpose (PTOS-M), which aims to increase loading and unloading productivity. Belawan implemented non-containerized cargo operational standardization and transformation on December 1, 2023, with a maturity score of 65.94% and a maturity level of 3. These results indicate that Belawan has met the standards for implementing non-containerized cargo operational transformation. This transformation covers six pillars: Process, Technology, Equipment, People, Infrastructure, and Facilities, as well as Health-Safety-Secure-Environment (HSSE). However, after the transformation, the performance of the flows of goods and documents declined for several commodities. The decline in productivity (Ton/Ship/Day) and longer port stay indicate that standardization and digital transformation have not fully improved the effectiveness and efficiency of performance at the Belawan Branch. Therefore, this study analyzes the extent to which the standardization and transformation programs have effectively improved operational performance, particularly in the process pillar. This study uses an evaluative approach that combines quantitative and qualitative analysis by applying several frameworks, namely Performance Deviation Analysis, Business Process Maturity Model (BPMM), Lean Six Sigma (Define-Measure-Analyze-Improve-Control), and the PDCA cycle (Plan-Do-Check-Act) to identify the causes of the decline in performance and design sustainable improvement strategies.
Determinan Revisit Intention Budget Hotel: Peran Location, Price, Services, dan Customer Satisfaction
The disparity in room occupancy between star-rated and non-star hotels in Yogyakarta underscores the need to identify factors that encourage customers to return to budget accommodation. This study investigates the factors shaping Revisit Intention among guests of non-star hotels, with particular emphasis on the influence of Hotel Services, Location, Price, and Satisfaction. The research adopted a quantitative design, with data obtained from 282 guests of budget hotels who were selected using a purposive random sampling technique. Data analysis was conducted using the Partial Least Squares approach to Structural Equation Modeling (PLS-SEM). The results support all proposed hypotheses. Hotel Services and Location have positive with significant effects on Revisit Intention, while Price positively and significantly influences Satisfaction. Satisfaction also has a positive and significant effect on Revisit Intention and significantly mediates the relationship between Price and Revisit Intention. These findings confirm that Hotel Services, Location, Price, and Satisfaction are key determinants of customers’ intention to revisit non-star hotels. The study contributes to hospitality marketing literature by explaining revisit behavior in the budget hotel sector. Managerially, hotel operators should improve service quality, facility comfort, Locational advantages, and pricing fairness to strengthen customer retention.
Foreign Institutional Ownership and Firm Value: The Mediating-Moderating Role of Firm Risk in Indonesian Manufacturing Companies
This study examines the influence of foreign institutional ownership (FIO) on firm value, with firm risk serving simultaneously as a mediating and moderating variable, among manufacturing companies listed on the Indonesia Stock Exchange during 2021–2025. Firm value is measured using Tobin's Q, while firm risk is proxied by annual stock return volatility. Using a purposive sampling technique, 128 companies were selected, yielding 640 firm-year panel observations. Data were analyzed through panel data regression, following the Baron and Kenny causal-steps procedure to test mediation and moderated regression analysis with mean-centered interaction terms to test moderation. Model selection tests indicate that the random effects model best fits the ownership–risk relationship, while the fixed effects model is more appropriate for models involving firm value as the dependent variable. The results show that FIO significantly reduces firm risk, consistent with its monitoring role under agency theory. However, firm risk does not significantly affect firm value, and neither the mediating nor the direct effect of FIO on firm value is statistically supported. The interaction between FIO and firm risk is only marginally significant, with a direction opposite to the hypothesized pattern, suggesting a flight-to-quality behavior among foreign investors during periods of elevated risk. These findings imply that FIO functions primarily as a risk-mitigating governance mechanism rather than a direct driver of firm value in the Indonesian manufacturing sector, carrying implications for corporate disclosure strategy and foreign investment policy.
Pengembangan Model Rekomendasi untuk Mendukung Keputusan Human Resource Berbasis Analisis Pola Kehadiran Pegawai dengan Pendekatan Data Analytics
Employee attendance is an important indicator reflecting discipline and work commitment in public sector organizations. However, attendance data in higher education institutions is still largely utilized for administrative purposes and has not been fully transformed into information that supports human resource (HR) decision-making. This study aims to develop a recommendation model to support HR decisions based on employee attendance pattern analysis using a data analytics approach. A quantitative exploratory approach was applied using electronic attendance data from 2,151 active employees at a public university during the 2024–2025 period. The data were processed into 54,543 monthly behavioral scorecard observations through preprocessing, feature engineering, exploratory data analysis, K-Means clustering, DBSCAN-based anomaly detection, and model evaluation. The results indicate differences in attendance behavior patterns between lecturers and educational staff. Lecturers were dominated by low punctuality patterns, while educational staff were predominantly categorized as highly disciplined employees. DBSCAN complemented the segmentation process by detecting periodic behavioral deviations aligned with HR risk indicators. The developed DSS dashboard integrates behavioral scorecards, clustering results, anomaly detection, and risk prioritization to support evidence-based HR decision-making.
Analisis Segmentasi Pasar dan Potensi Permintaan Usaha Kuliner
This study aims to analyze the market segmentation and demand potential of Best.Camp, a beachfront café operating in the Megamas Area, Manado City. A descriptive qualitative method with a case study approach was employed, using primary data from field observations and secondary data from the Central Bureau of Statistics and the Manado City Population and Civil Registration Office. Market segmentation was analyzed based on geographic, demographic, psychographic, and behavioral aspects, referring to Kotler's segmentation theory. The results show that although the productive age group (15–35 years) accounts for only 33–35% of Manado City's total population, this group dominates up to 55% of the estimated 30,000 daily visitors to the Megamas Area, equivalent to approximately 16,500 productive-age visitors per day. Based on actual field data, Best.Camp's current sales reach 30 portions per day for Ayam Crispi Sambal Mata and 35 cups per day for Best Coffee Milk, with market shares of 23.64% and 17.40%, respectively, relative to total market demand for similar products in the area. The substantial untapped market potential indicates significant room for growth, suggesting that Best.Camp can further expand its production capacity and marketing strategy to capture a larger share of the Megamas culinary market.
Analisis Pengaruh Penerapan Safety Driving Monitoring System (SDMS) Berbasis GPS terhadap Kinerja Operasi Melalui Peran Mediasi Kinerja Keselamatan Pengemudi Truk
The high contribution of human factors to truck fleet accidents has encouraged PT XYZ to implement a GPS-based Safety Driving Monitoring System (SDMS) as an effort to improve driving safety and operational performance. This study aims to analyze the effects of SDMS completeness and reliability, feedback and coaching, and managerial integration on SDMS usage intensity, as well as to examine the effect of SDMS usage intensity on driver safety performance and operational performance through the mediating role of driver safety performance. This study employed an explanatory quantitative approach involving 170 tronton truck drivers as respondents selected using a probability sampling method. Data analysis was conducted using Covariance-Based Structural Equation Modeling (CB-SEM) to examine the relationships among research variables. The results indicate that SDMS completeness and reliability, feedback and coaching, and managerial integration positively influence SDMS usage intensity. Furthermore, SDMS usage intensity significantly improves driver safety performance and operational performance, while driver safety performance strengthens the relationship between SDMS usage and operational performance. This study implies that the successful implementation of SDMS is not only determined by technological aspects but also by managerial support and user behavior management in improving fleet safety and operational efficiency.