International Journal of Economy, Education and Entrepreneurship (IJE3)

THE SELECTIVE ROLE OF PROFITABILITY IN THE RELATIONSHIP BETWEEN FINANCIAL RATIOS AND FINANCIAL DISTRESS OF COMPANY PROPERTY AND REAL ESTATE IN SOUTHEAST ASIA

Sukirno Sukirno — 2026-08-08

This study examines the relationship between financial ratios and financial distress, positioning profitability as a moderating variable among property and real estate companies in Southeast Asia for the period 2012–2022. This study addresses two research gaps: the inconsistency of empirical findings on the influence of activity ratios, leverage, and liquidity on financial distress, and the limited evidence on whether profitability truly serves as a moderating mechanism in specific regional and sectoral contexts. The study uses a quantitative approach with secondary data in the form of annual reports, a purposive sampling technique, and results in 15 companies with 165 observations. The analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the help of SPSS version 29. The results show that total asset turnover and current ratio have a significant positive effect on financial distress, while the debt-to-equity ratio has a significant negative effect. Simultaneously, all three financial ratios have a significant effect on financial distress. The most important finding of this study is that return on assets does not function as a universal moderator: profitability does not moderate the relationship between total asset turnover and debt-to-equity ratio on financial distress, but only moderates the relationship between the current ratio and financial distress. Thus, this study confirms that profitability has a selective, not generic, role in explaining financial distress, while expanding the understanding that the industry context and the character of the financial ratios tested largely determine the effectiveness of moderating variables.

THE INFLUENCE OF MOTIVATION AND WORK-LIFE BALANCE ON THE PRODUCTIVITY OF FINAL STUDENTS OF THE BACHELOR OF MANAGEMENT PROGRAM IN THE EMPLOYEE CLASS

Indah Friska Pradiana — 2026-08-08

This study aims to analyze the effect of motivation and work-life balance on the productivity of final year students of the Bachelor of Management Program in the employee class at Bina Bangsa University, Serang, Banten. The study used a quantitative approach with an associative causality design. The study population was 537 final year students of the Bachelor of Management Program in the employee class in the 2025/2026 academic year. Based on the Slovin formula with a 10% error rate, a sample of 85 respondents was obtained. Data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression, t-test, F-test, and coefficient of determination. The results showed that motivation had a positive and significant effect on student productivity, with a regression coefficient of 0.192, t-test of 2.216, and a significance of 0.029. Work-life balance also had a positive and significant effect on productivity, with a regression coefficient of 0.462, t-test of 6.127, and a significance of 0.000. Simultaneously, motivation and work-life balance had a significant effect on student productivity with an F-test of 87.368 and a significance of 0.000. The R-square value of 0.681 indicates that 68.1% of the variation in productivity can be explained by these two variables. Work-life balance is the most dominant variable with a Beta value of 0.632. This finding emphasizes the importance of role balance and strengthening motivation in increasing the productivity of employee-level students.

INTERNAL CONTROL, ORGANIZATIONAL CULTURE, AND FRAUD PREVENTION IN FINANCIAL MANAGEMENT AT THE KIBIN COMMUNITY HEALTH CENTER UPT

Nur Ferah — 2026-08-08

Fraud prevention is an essential element in establishing accountable and transparent public financial governance. This study examined the relationship between internal control and organizational culture and fraud prevention in financial management at UPT Puskesmas Kibin, Serang Regency. A quantitative approach with an associative design was employed. The study involved all 40 employees responsible for financial management using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial and simultaneous hypothesis testing, and the coefficient of determination. The findings indicate that organizational culture has a positive and significant relationship with fraud prevention, whereas internal control does not demonstrate a significant partial relationship. Simultaneously, both variables explain 39.6% of the variation in fraud prevention. These findings emphasize the importance of strengthening organizational culture to improve integrity in public financial management.

THE EFFECT OF DER, SALES GROWTH ON ROA IN RETAIL COMPANIES LISTED ON THE IDX IN 2021-2025

Restu Permatasari — 2026-08-08

ROA is used to measure efficiency, indicating how well a company utilizes its assets to generate net profit. This study aims to determine the effect of Debt-to-Equity Ratio (DER) and Sales Growth on Return on Assets (ROA) in retail companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative research method. Quantitative research can be defined as a method grounded in the philosophy of positivism, used to study specific populations or samples; it involves data collection via research instruments and quantitative or statistical data analysis to describe phenomena and test established hypotheses. Purposive sampling was used as the sampling technique. Based on the established criteria, a sample of 9 companies was obtained. Secondary data were used, collected via the documentation method by accessing data from www.idx.co.id and www.idn.financial.com. The data analysis technique employed was quantitative research with a descriptive approach. The research results indicate that (H1) significant value = 0.000 < 0.05 then H1 was accepted and H0 rejected (H2) significant value = 0.012 < 0.05 then H2 was accepted and H0 rejected (H3) significant value = 0.000 < 0.05 or significant <0.05 andFcount > Ftable or Fcount = 24,660 and Ftable 0.000 then H3 is accepted and H0 is rejected. The study concludes that DER has a significant partial effect on ROA, and Sales Growth also has a partial effect on ROA. Furthermore, DER and Sales Growth collectively (simultaneously) have a significant effect on ROA.

THE EFFECT OF CURRENT RATIO (CR) AND DEBT TO EQUITY RATIO (DER) ON RETURN ON ASSETS (ROA) IN PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021-2025

Lesti Mutia — 2026-08-08

Profitability is an important indicator for assessing a company's financial performance. Return on Assets (ROA) measures a company's ability to generate profits from its assets. This study analyzes the impact of the Current Ratio (CR) and Debt to Equity Ratio (DER) on ROA in property and real estate companies in Indonesia from 2021 to 2025. This study aims to find out the effect of the Current Ratio (CR) on Return on Assets (ROA), the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA), and the combined effect of CR and DER on ROA. This study uses a quantitative method and an associative approach. Secondary data were taken from the financial reports of property companies on the Indonesia Stock Exchange for the 2021–2025 period. Sampling was carried out using purposive sampling, and data analysis was carried out using multiple linear regression in SPSS. The research results show that the Current Ratio (CR) and Debt to Equity Ratio (DER) affect Return on Assets (ROA) in property and real estate sub-sector companies on the Indonesia Stock Exchange from 2021–2025. Based on the research results, it can be concluded that the Current Ratio (CR) and Debt to Equity Ratio (DER) are factors that influence Return on Assets (ROA). Therefore, companies need to maintain their liquidity levels and manage their capital structure optimally to boost profitability and support the company's financial performance.

THE TRANSFORMATION OF TALENT MANAGEMENT IN THE FACE OF THE ARTIFICIAL INTELLIGENCE ERA IN TECHNOLOGY COMPANIES IN INDONESIA

Khaeruman Khaeruman — 2026-08-08

The transformation of talent management has become a strategic issue for technology companies in line with the rapid development of artificial intelligence (AI). This study aims to analyze the transformation of talent management in the face of the AI era within technology companies in Indonesia. The research employs a qualitative approach using a case study design. Data collection was carried out through in-depth interviews, observation, and documentation at PT Tekno Maju Indonesia during November–December 2025. Data analysis utilized manual coding and thematic analysis, encompassing data reduction, data presentation, and the drawing of conclusions. The findings indicate that the implementation of AI has improved the efficiency of the recruitment process through the automation of candidate screening; however, final decisions still require an assessment by Human Resources regarding cultural fit and soft skills.

Furthermore, the company has revised its talent development strategy by prioritizing AI literacy, critical thinking skills, adaptability, and continuous upskilling programs. The study also identified the phenomenon of ‘AI anxiety’, which affects employees’ readiness to face digital transformation. To address this, companies are implementing transparent communication, continuous training, and a human-centered approach to change management. This research contributes to the body of knowledge on AI-driven talent management transformation. It serves as a reference for technology companies in designing adaptive, innovative, and sustainable human resource management strategies in the era of artificial intelligence.

THE CONSTRUCTION OF THE MEANING OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN EDUCATIONAL ORGANIZATIONS: A Phenomenological Analysis of Professional Morality and the Spirituality of Teacher Service at SMP Plus Terpadu Albina, Babelan District, Bekasi Regency

Yena Herlina — 2026-08-08

This study aims to examine the construction of meaningOrganizational Citizenship Behavior(OCB) in educational organizations through a phenomenological analysis of professional morality and spirituality of teacher devotion at Albina Integrated Plus Middle School, Babelan District, Bekasi Regency. The study used a qualitative approach with a phenomenological method to understand the life experiences (lived experience) teachers in interpreting voluntary behavior that goes beyond formal duties. Data collection was conducted through semi-structured in-depth interviews, participant observation, and documentation studies of eight informants selected using the techniquepurposive sampling. Data analysis is carried out through stagesepoche (bracketing), open coding, axial coding, And selective codingThe research results show that OCB is defined as a form of professional devotion that goes beyond formal obligations and is based on professional morality and Islamic spirituality. The values of sincerity, trustworthiness,uswatun hasanah, and the orientation of blessings is the main motivation for teachers in displaying behaviorextra-rolewithout expecting material rewards. This research produced findings in the form of concepts Transcendental Professionalism, namely the understanding that OCB is influenced not only by organizational factors, but also by the moral identity and spirituality of service internalized in the school culture. These findings contribute to the development of organizational behavior theory in education and serve as a basis for strengthening an organizational culture oriented toward professionalism, collaboration, and continuous service.

BUDGET EFFICIENCY AS A DETERMINANT OF EMPLOYEE PERFORMANCE WITH LEADERSHIP AND JOB SATISFACTION AS SUPPORTING VARIABLES IN THE DEPARTMENT OF FOOD SECURITY AND AGRICULTURE OF CILEGON CITY

Maryori Maryori — 2026-08-08

This study aims to analyze the influence of leadership and job satisfaction on budget efficiency through employee performance at the Food Security, Agriculture, and Fisheries Agency of Cilegon City. The study used a quantitative approach with a survey method. The study population consisted of 93 employees consisting of Civil Servants (PNS) and Government Employees with Work Agreements (PPPK). The sampling technique used saturated sampling (census sampling), so that the entire population became respondents. Data were collected through questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4.0 software. The results showed that leadership had a positive and significant effect on budget efficiency and employee performance. Job satisfaction was also proven to have a positive and significant effect on budget efficiency and employee performance. In addition, employee performance had a positive and significant effect on budget efficiency. Testing the mediation effect proved that employee performance was able to significantly mediate the influence of leadership and job satisfaction on budget efficiency. Research findings confirm that improving budget efficiency in public sector organizations is not solely determined by financial management, but is also influenced by leadership quality, job satisfaction, and employee performance. Therefore, strengthening leadership capacity, improving employee welfare, and developing human resource competencies are crucial strategies for achieving effective, efficient, and performance-oriented organizational governance.

THE RELATIONSHIP BETWEEN STUDENTS’ INTEREST AND FAMILY MOTIVATION TOWARDS THE DEVELOPMENT OF AN ENTREPRENEURIAL MINDSET: An Empirical Study Of Students At Dharma Wanita Vocational High School, Gresik

Ima Datul Milah — 2026-08-08

Fostering an entrepreneurial spirit amongst vocational secondary school (SMK) pupils is one of the efforts to prepare graduates who are not only ready for employment but also capable of creating business opportunities independently. However, the development of students' entrepreneurial spirit still faces various challenges influenced by both internal and external factors. This study aims to analyze the relationship between students' interests and family motivation towards the development of entrepreneurial spirit among students at SMK Dharma Wanita Gresik. The study employed a quantitative approach using a correlational method. The sample comprised 30 students selected using purposive sampling. Data were collected via a Likert-scale questionnaire measuring the variables of student interest, family motivation, and the development of an entrepreneurial spirit. Data analysis was carried out using descriptive statistics, tests of assumptions including normality, linearity, and homogeneity, as well as hypothesis testing using Pearson's product-moment correlation. The results indicate that students' interest has a positive and significant relationship with the development of an entrepreneurial spirit (r = 0.660; p < 0.05), whilst family motivation also has a positive and significant relationship with the development of an entrepreneurial spirit (r = 0.436; p < 0.05). These findings suggest that the development of students' entrepreneurial spirit is linked to the internal factors, namely students' interest, and external factors, namely family motivation. Therefore, schools and families need to collaborate in creating an environment that supports the growth of students' creativity, independence, and entrepreneurial spirit.

THE EFFECT OF EPS AND PBV ON SHARE PRICES IN BANKING COMPANIES LISTED ON THE IDX

Nuri Maulida — 2026-08-08

Stock prices reflect a company's value and are an important consideration for investors in making investment decisions. Earnings per share and price influence stock price movements relative to book value. This study was conducted on banking sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The purpose of this study was to determine the effect of earnings per share and price-to-book value on stock prices, both partially and simultaneously, in banking sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employed a quantitative method with an associative approach. The sample was selected using a purposive sampling technique, resulting in 7 companies with 35 observations. The data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The results showed that earnings per share had a positive and significant effect on stock prices (t = 7.455; Sig. = 0.000). Price-to-book value also had a significant effect (t = 2.600; Sig. = 0.014). Simultaneously, both variables significantly affected stock prices (F = 32.797; Sig. = 0.000). The coefficient of determination (R² = 0.672) indicates that both variables can explain 67.2% of the variation in stock prices. In conclusion, earnings per share and price to book value have a positive and significant effect on stock prices, both partially and simultaneously, in banking sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period.

AN ANALYSIS OF THE EFFECTS OF COMPENSATION AND WORK ENGAGEMENT ON EMPLOYEE PERFORMANCE IN THE PRODUCTION DEPARTMENT AT PT PANELINDO FURNITECH MULTIGUNA, SERANG REGENCY

Siti Muhaeni Indriyanti — 2026-08-08

This study aims to examine the influence of K compensation and work engagement on employee performance, both partially and simultaneously, within the production department of PT Panelindo Furnitech Multiguna in Serang Regency, which has experienced a downward trend in production target achievement since March 2026, allegedly due to sub-optimal management of these two factors. This study employs a survey method using a quantitative approach. The study population and sample comprised all 77 employees in the production department, using a saturation sampling technique. Data were collected through observation, literature review, and a Likert-scale questionnaire, and subsequently analyzed using SPSS version 25 via classical assumption tests, multiple linear regression, the coefficient of determination test, the t-test, and the F-test. The results indicate that Compensation (X₁ ) has a positive and significant effect on Employee Performance (Y) (t_calculated 8.842 > t_table 1.66543; sig. < 0.001), whilst Job Commitment (X₂ ) showed a negative relationship with t_calculated -2.531 and sig. 0.013. Taken together, Compensation and Job Commitment have a significant effect on Employee Performance (F_calculated 40.623 > F_table 3.120; sig. < 0.001), with a coefficient of determination (R²) of 0.523 or 52.3%. It is concluded that compensation is the most dominant factor in improving Employee Performance in this study.

THE EFFECT OF ORGANIZATIONAL CLIMATE AND WORK ENGAGEMENT ON EMPLOYEE JOB SATISFACTION AT THE STATE ASSETS AND AUCTION SERVICE OFFICE (KPKNL) SERANG

Tia Agustin — 2026-08-08

This study aims to analyze the influence of organizational climate and work engagement on employee job satisfaction at the State Assets and Auction Service Office (KPKNL) Serang. The study uses a quantitative approach with a causal associative research design. The study population consisted of 41 employees, all of whom were sampled using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS, supported by instrument tests, classical assumption tests, coefficient of determination tests, partial tests (t-tests), and simultaneous tests (F-tests). The results of the study indicate that organizational climate and work engagement have a positive and significant effect on employee job satisfaction, both partially and simultaneously. Partially, organizational climate obtained a t-value of 5.179, which is greater than the t-table of 2.0243 with a significance value of 0.001 <0.05. In contrast, work engagement obtained a t-value of 2.058, which is greater than the t-table of 2.0243 with a significance value of 0.046 <0.05. Simultaneously, the calculated F value was 24.083, which was greater than the F table of 3.245 with a significance value of 0.001 < 0.05. The results of the study indicate that organizational climate and work engagement together have a significant influence on employee job satisfaction at KPKNL Serang. This finding indicates that the creation of a conducive organizational climate and increasing employee work engagement are important factors in increasing job satisfaction. This study is expected to be a reference for KPKNL Serang in formulating more effective human resource management policies to create a supportive work environment and increase employee job satisfaction.

ANALYSIS OF CONSUMER BEHAVIOUR IN PURCHASE DECISION-MAKING VIA E-COMMERCE PLATFORMS: A QUALITATIVE STUDY OF GENERATION Z

Hasrul Hasrul — 2026-08-08

This study aims to analyze consumer behavior in purchasing decisions for products via e-commerce platforms using a qualitative approach amongst Generation Z. The research was conducted in January–February 2026, involving informants aged 18–26 who actively use the Shopee, Tokopedia, and TikTok Shop platforms. Data collection was carried out through in-depth interviews, observation and documentation, whilst data analysis utilized NVivo 14 software through the stages of open coding, axial coding and selective coding. The results of the study revealed four main themes that shape the purchasing decision-making process, namely Digital Impulse & Discovery, Information Triangulation, Value-for-Money & Risk Evaluation, and Seamless Checkout & Post-Purchase Validation. The findings indicate that Generation Z’s purchasing decisions do not follow a linear path but are influenced by exposure to social media, user-generated content, product value assessment, seller credibility, and the ease of digital payments. Social media acts as a trigger for the emergence of needs, whilst video reviews serve as the most trusted source of information before making a purchase. Furthermore, promotions, free delivery, and flexible payment methods accelerate the decision-making process. This study contributes to the development of digital marketing management research by enriching our understanding of Generation Z consumer behavior within the e-commerce ecosystem, whilst also serving as a reference for businesses in formulating more effective digital marketing strategies that are oriented towards consumer needs.

THE APPLICATION OF ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY (CSR) IN IMPROVING FINANCIAL PERFORMANCE AMONG MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) IN THE YEAR 2025

Surachman Surachman — 2026-08-08

This study aims to analyze the application of environmental accounting and Corporate Social Responsibility (CSR) in improving financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the year 2025. The study employs a qualitative approach with a descriptive design. Data were collected through in-depth interviews, documentary observation, and analysis of annual reports and sustainability reports from three manufacturing companies in the basic and chemical industries, referred to as PT A, PT B, and PT C. Research informants included the Finance Manager, Chief Sustainability Officer (CSO), the Accounting Team, and the CSR Lead. Data analysis was conducted through data reduction, data presentation, conclusion, and triangulation of sources to ensure the credibility of the findings. The research results indicate that the companies have implemented environmental accounting through the recognition of environmental costs, investment in environmentally friendly technology, and the recording of waste management costs. CSR programs have also evolved from philanthropic activities towards a Creating Shared Value (CSV) approach focused on community empowerment and supply chain sustainability. The research findings indicate that the implementation of environmental accounting and CSR does not directly improve financial performance, but rather through enhanced operational efficiency, strengthened corporate reputation, increased investor confidence, and stable relationships with stakeholders. This research contributes to the development of sustainable accounting practices and guides companies in strengthening business strategies focused on sustainability and the creation of long-term value.

PRIORITY STRATEGIES FOR ENHANCING THE EFFECTIVENESS OF EDUCATION AND TRAINING PROGRAMS IN TVRI PRODUCTION AND BROADCASTING

Sifak Sifak — 2026-08-08

The rapid development of digital technology and the transformation of the broadcasting industry require TVRI to strengthen the quality and competitiveness of its human resources through effective education and training programs. This study aimed to formulate priority strategies for improving the effectiveness of education and training programs in production and broadcasting at TVRI using the Scientific Identification Theory to Conduct Operation Research in Education Management (SITOREM) approach. The study employed a quantitative descriptive method involving 164 employees selected through quota sampling from a population of 278 employees across 30 TVRI stations in Indonesia. Data were collected using questionnaires measuring training effectiveness, competency development effectiveness, transformational leadership, communication technology literacy, and information technology literacy. Data were analyzed using path analysis and SITOREM analysis. The results revealed that communication technology literacy had the strongest direct effect on training effectiveness (β = 0.472), followed by transformational leadership (β = 0.182), information technology literacy (β = 0.150), and competency development effectiveness (β = 0.137). SITOREM analysis identified fourteen indicators that require immediate improvement, namely communication, data management, evaluation, intellectual stimulation, inspirational motivation, individual consideration, technology integration in learning, creative technology application, knowledge development, performance improvement, work-experience implementation, leadership enhancement, training alumni empowerment, and training method development. These findings indicate that strengthening technological literacy, transformational leadership, competency development, and post-training utilization are strategic priorities for improving training effectiveness and supporting TVRI’s digital transformation.

THE INFLUENCE OF ORGANIZATIONAL CULTURE AND WORK ENVIRONMENT ON EMPLOYEE WORK PRODUCTIVITY IN THE ADIDAS DIVISION AT PT XYZ

Deva Silviana — 2026-08-08

Employee productivity is an important factor for manufacturing companies in achieving production targets. In the Adidas Division of PT XYZ, production achievement still fluctuates, indicating that organizational culture and work environment need to be examined as factors affecting employee productivity. This study aims to determine the effect of organizational culture and work environment, both partially and simultaneously, on employee productivity in the Adidas Division of PT XYZ. This research uses a quantitative approach with a survey method. The population consisted of 200 employees in the Adidas Division, while the sample consisted of 146 respondents determined using the Slovin formula with a simple random sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 27. The results show that organizational culture has a positive and significant effect on employee productivity with a t-value of 6.978 and a significance level of 0.000. The work environment also has a positive and significant effect with a t-value of 2.694 and a significance level of 0.008. Simultaneously, organizational culture and work environment have a significant effect on employee productivity with an F value of 175.318 and a coefficient of determination of 71.0%. The conclusion of this study shows that organizational culture and work environment play an important role in improving employee productivity. Therefore, companies need to strengthen organizational culture and create a conducive work environment to support increased employee productivity.

THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON FIRM VALUE IN PHARMACEUTICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2024

Lola Kambuno — 2026-08-08

This study aims to examine the influence of key financial ratios, namely profitability, liquidity, and solvency, on the firm value of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Profitability is measured using Return on Equity (ROE), liquidity is represented by the Current Ratio (CR), and solvency is measured using the Debt to Equity Ratio (DER). Firm value is assessed using the Price to Book Value (PBV) ratio. This research adopts a quantitative approach based on secondary data obtained from the annual financial statements of pharmaceutical sub-sector companies. The sample was selected through a purposive sampling technique according to predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics version 26. The findings reveal that profitability (ROE) and solvency (DER) do not have a statistically significant effect on firm value. In contrast, liquidity (CR) has a positive and significant effect on firm value, indicating that stronger short-term financial capability enhances investor confidence and contributes to higher market valuation of pharmaceutical companies during the observation period.

CONSUMER WILLINGNESS IN ONLINE BUYING AND SELLING TRANSACTIONS IN MAKASSAR CITY (Fiqhi Muamalah Analysis)

Alimuddin Akib — 2026-08-08

The development of information technology has driven changes in economic transaction patterns from conventional systems to digital systems through various online buying and selling platforms. This transformation provides convenience in transactions, but also raises various issues related to consumer willingness, information transparency, and the application of business ethics from the perspective of Islamic jurisprudence (fiqhi muamalah). This study aims to analyze consumer willingness in online buying and selling transactions in Makassar City based on the principles of Islamic jurisprudence (fiqhi muamalah). The study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, documentation, and literature studies of consumers conducting online transactions. The results show that online buying and selling contracts have fulfilled the pillars and requirements of buying and selling according to Islamic jurisprudence (fiqhi muamalah), namely the presence of a seller and a buyer, the object of the transaction, the price, and the ijab qabul (consent) conducted through electronic media. In addition, transactions are carried out based on the principles of Islamic business ethics, which include honesty (as-sidq), trust, openness (at-tabliqh), justice, responsibility, and benefit, to encourage the formation of consumer willingness. The concept of willingness in online transactions also includes aspects of sharia permissibility, achievement of maqāṣid al-syarī'ah, and the use of qiyas in responding to developments in modern trade technology. Thus, online buying and selling practices in Makassar City are essentially in line with the principles of Islamic jurisprudence (fiqhi muamalah) as long as they are carried out honestly, transparently, fairly, and without elements of usury, gharar, or coercion.

FROM LYRICS TO EMPATHY: MEASURING EMOTIONAL VALUES AND EDUCATIONAL IMPLICATIONS OF JUSTIN BIEBER'S LONELY

Karisma Erikson Tarigan — 2026-08-08

This study examines how university students interpret the emotional qualities in Justin Bieber's 2020 song “Lonely” and explores how linguistic and musical components influence recommendation intentions and sympathetic reactions. The study used a mixed-methods approach, combining qualitative language analysis of the song's lyrics with quantitative survey data from 35 Indonesian university students. Eleven emotional and perceptual factors, such as grief, empathy, inspiration, authenticity, perspective change, lyrics-music effectiveness, melody contribution, and propensity to suggest, were measured on a 5-point Likert scale by participants in an online survey. According to the results, 71.4% of students rated authenticity as a 4 or 5, making it the most strongly perceived emotional value (M = 4.03, SD = 0.92). This was followed by inspiration (M = 3.49, SD = 1.15), melancholy (M = 3.37, SD = 1.06), and empathy (M = 3.34, SD = 1.14). Correlation analysis showed strong positive correlations between authenticity and empathy (r = 0.58), melancholy and empathy (r = 0.61), empathy and viewpoint change (r = 0.53), and lyrics-music effectiveness and recommendation likelihood (r = 0.55). 65.7% of students rated the likelihood of recommending as 4 or 5, with a mean score of 4.00 (SD = 1.08). These results show that “Lonely” is a linguistically rich emotional text that uses authenticity as the primary motivator of empathic involvement, converting feelings of loneliness into shared empathy. With practical implications for music education, music therapy, songwriting, and the music industry, the study makes an empirical contribution to affective linguistics and music psychology by offering a repeatable methodology for assessing emotional reactions to pop songs.

THE IMPACT OF GEOPOLITICAL PRESSURE PROXIED BY AVTUR PRICES ON THE FINANCIAL PERFORMANCE OF AIRLINES LISTED ON THE INDONESIAN STOCK EXCHANGE: THE MEDIATION ROLE OF OPERATIONAL COSTS

Qory Meidina Izria — 2026-08-08

This study analyzes the effect of geopolitical pressure in the energy market, proxied by aviation fuel prices, on the financial performance of airlines listed on the Indonesia Stock Exchange, with operating costs as a mediating variable. Financial performance is measured using Return on Equity (ROE). This research applies a quantitative associative-causal approach using quarterly panel data from 2022 to 2025 on two airline issuers, namely PT AirAsia Indonesia Tbk (CMPP) and PT Garuda Indonesia (Persero) Tbk (GIAA), resulting in 32 observations. Financial data were obtained from public financial reports, while aviation fuel price data were collected from official aviation fuel price sources. Aviation fuel prices and operating costs were transformed into natural logarithms to ensure proportional data scaling. The data were analyzed using linear regression, path analysis, and the Sobel test with SPSS 25. The results show that aviation fuel prices do not have a significant direct effect on ROE (β = -0.054; t = -1.424; p = 0.165). Aviation fuel prices have a positive and significant effect on operating costs (β = 0.624; t = 3.386; p = 0.002), while operating costs have a negative and significant effect on ROE (β = -0.881; t = -2.452; p = 0.020). Mediation testing indicates that operating costs fully mediate the effect of aviation fuel prices on ROE (indirect effect = -0.550; Sobel t = -4.92). These findings indicate that the impact of geopolitical pressure on airline profitability primarily occurs through increased operating costs. The study implies the importance of cost efficiency, fuel consumption management, and mitigation strategies against aviation fuel price volatility.

SYNERGY OF WELFARE AND JOB SATISFACTION: TRANSFORMATION OF EMPLOYEE PERFORMANCE AMONG THE KITCHEN STAFF OF THE NUTRITION SERVICE UNIT (SPPG) AT SPPG JELUPANG 02, SOUTH TANGERANG CITY

Ading Sunarto — 2026-08-08

Employee Performance Research is one of the important factors in supporting the success of an organization in achieving its goals. Employee welfare and job satisfaction are aspects that play a role in improving performance, especially in organizations engaged in nutrition fulfillment services. This study aims to analyze welfare and job satisfaction in improving employee performance in the Kitchen Staff of the Nutrition Fulfillment Service Unit (SPPG) Jelupang 02, South Tangerang City. The research uses a qualitative descriptive approach through interviews, observation, documentation, SWOT analysis, and Quantitative Strategic Planning Matrix (QSPM) techniques. The results of the study show that employee well-being and job satisfaction make a positive contribution to improving employee performance. The results of the SWOT analysis placed SPPG Jelupang 02 in Quadrant I (Growth Strategy), which shows that the organization has greater strengths and opportunities than weaknesses and threats. QSPM analysis shows that the priority strategy to be implemented is to improve employee competencies through training programs and human resource development. Therefore, improving welfare, improving work facilities, strengthening communication, and developing competencies sustainably is expected to improve employee performance optimally.

THE EFFECT OF TAX AUDITS AND TAX AWARENESS CAMPAIGNS ON THE ENHANCEMENT OF REGIONAL TAX REVENUE IN MAKASSAR CITY WITH PBJT TAXPAYER COMPLIANCE AS AN INTERVENING VARIABLE

Muhammad Zulfiqar — 2026-08-08

This study aims to analyze the effect of tax audits and tax awareness campaigns on the increase in regional tax revenue, with compliance by taxpayers of the Specific Goods and Services Tax (PBJT) as an intervening variable at the Makassar City Regional Revenue Agency. The research approach utilized a quantitative method with Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis using the SmartPLS 4 application. The research sample comprised 137 PBJT taxpayers registered with the Makassar City Regional Revenue Agency. The results indicate that tax audits do not have a significant effect on PBJT taxpayers' compliance. Conversely, tax awareness campaigns have a positive and significant effect on PBJT taxpayers' compliance. Neither tax audits nor tax awareness campaigns demonstrate a significant direct effect on the increase in local tax revenue. However, PBJT taxpayers' compliance was found to have a positive and significant effect on the increase in local tax revenue. Mediation analysis revealed that PBJT taxpayers' compliance does not mediate the effect of tax audits on local tax revenue. Still, it does mediate the effect of tax awareness campaigns on the increase in local tax revenue. These findings suggest that strategies to optimize local tax revenue should focus on improving taxpayer compliance through tax education, effective service delivery, and the strengthening of the local tax administration system.

THE INFLUENCE OF ORGANISATIONAL CULTURE AND INTERNAL COMMUNICATION ON ORGANISATIONAL COMMITMENT THROUGH WORK ATTACHMENT AT THE CLASS II NON-TPI BANGGAI IMMIGRATION OFFICE

Agus Sumadi — 2026-08-08

This study aims to analyze the influence of organizational culture and internal communication on organizational commitment through work attachment at the Class II Non-TPI Banggai Immigration Office. The study employs a quantitative approach using a survey method. The study population comprises all staff at the Class II Non-TPI Banggai Immigration Office, with a saturation sampling technique applied so that the entire population served as respondents. Data collection was carried out by distributing a questionnaire using a five-point Likert scale. Data analysis was performed using the Structural Equation Modelling-Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. The results indicate that organizational culture has a positive and significant effect on job engagement and organizational commitment. Internal communication was also found to have a positive and significant effect on both job engagement and organizational commitment. Furthermore, job engagement has a positive and significant effect on organizational commitment. The mediation test results showed that job engagement positively and significantly mediates the effect of organizational culture on organizational commitment, as well as mediating the effect of internal communication on organizational commitment. These findings indicate that strengthening organizational culture and effective internal communication can enhance employees' job engagement, thereby increasing organizational commitment. Therefore, organizations need to strengthen the implementation of organizational cultural values, foster open and participatory internal communication, and create a working environment that enhances job engagement to support the sustainable achievement of organizational goals.

THE IMPACT OF WORK-LIFE BALANCE AND WORKLOAD ON TURNOVER INTENTION BY MEDIATING WORK STRESS AT THE CLASS I IMMIGRATION OFFICE OF TPI JAMBI

Andrianto Piro Ndoda — 2026-08-08

This study aims to analyze the influence of work-life balance and workload on turnover intention, with work stress as a mediating variable among employees of the Class I Immigration Office at the Jambi TPI. The study used a quantitative approach with a causal associative research design. The study population was 150 employees, and the entire population was sampled using a saturated sampling technique. Data collection was conducted through questionnaires using a five-point Likert scale. Data analysis used the Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the help of the SmartPLS 4 application. The results of the study indicate that work-life balance has a negative and significant effect on work stress, while workload has a positive and significant effect on work stress. In addition, work-life balance has a negative and significant effect on turnover intention, while workload and work stress have a positive and significant effect on turnover intention. The mediation effect test shows that work stress mediates the effect of work-life balance on turnover intention, as well as the effect of workload on turnover intention. These findings indicate that improving work-life balance can reduce work stress and reduce the tendency of employees to leave the organization. Conversely, a high workload increases work stress, which ultimately increases turnover intention. The results of this study are expected to serve as a basis for the Class I TPI Jambi Immigration Office in formulating human resource management policies by improving work-life balance, regulating proportional workloads, and controlling work stress to increase employee loyalty and the sustainability of the quality of public services.

ANALYSIS OF THE INFLUENCE OF WORKLOAD AND WORK ACHIEVEMENT ON EMPLOYEE PRODUCTIVITY THROUGH INCENTIVE APPRECIATION AT THE NUTRITION FULFILLMENT SERVICE UNITS IN CENTRAL MAMUJU REGENCY

Andi Meity Ts Idaman Anshar — 2026-08-08

This study aims to analyze the effect of workload and work performance on employee productivity through incentive appreciation at the Nutrition Fulfillment Service Unit (SPPG) in Central Mamuju Regency. The study used a quantitative approach with a survey method. The study population consisted of 119 employees, all of whom were sampled using a saturated sampling technique. Data collection was carried out through distributing questionnaires with a Likert scale, while data analysis used Structural Equation Modeling–Partial Least Squares (SEM-PLS) assisted by SmartPLS 4. The results of the study indicate that workload has a positive and significant effect on employee productivity. Work performance also has a positive and significant effect on employee productivity. In addition, workload and work performance are proven to have a positive and significant effect on incentive appreciation. Incentive appreciation further has a positive and significant effect on employee productivity. The results of the mediation analysis show that incentive appreciation partially mediates the effect of workload and work performance on employee productivity. The findings of this study indicate that employee productivity is influenced not only by workload size and high work performance, but is also strengthened by a fair, objective, and performance-based incentive appreciation system. Therefore, proportional workload management, improving work performance, and implementing a transparent incentive system are important strategies in increasing employee productivity and supporting the effectiveness of nutritional fulfillment services in Central Mamuju Regency.

Enhancing Purchase Interest and Purchase Decisions: Discount and Brand Image for Skintific Products

Faizah Dwi Julianti — 2026-08-08

The increasingly competitive skincare industry is driving companies to implement marketing strategies capable of boosting consumer purchase intent and purchase decisions. This study aims to analyze the direct and indirect effects of discount and brand image on purchase decisions through purchase intent as an intervening variable for Skintific products. This study employs a quantitative approach using purposive sampling with 150 respondents. Data were collected through a questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that discount and brand image have a positive and significant direct effect on purchase interest and purchasing decisions, as well as an indirect effect on purchasing decisions through purchase interest as an intervening variable. Thus, purchase intention was found to mediate the effects of discount and brand image on the purchase decision for Skintific products.

PERCEPTIONS OF ATHLETES AT THE EAST JAVA PETANQUE PROVINCIAL TRAINING CENTER REGARDING PHYSICAL TRAINING

Kuncoro Adi Sugiarto — 2026-08-08

Physical training is a fundamental component in athlete development for petanque, as it determines the arm strength, balance, concentration, and endurance required for shooting and pointing techniques. This study aims to describe the perception of athletes at the Regional Education and Training Center (Puslatda) for Petanque of East Java toward the physical training program they undergo. The study employed a quantitative descriptive approach using a survey technique with a Likert-scale questionnaire. The population consisted of all Puslatda Petanque East Java athletes, with a total sampling technique involving 20 athletes. Data were analyzed using descriptive percentage-based statistics and categorized into five levels of perception. The results indicate that athletes' overall perception of physical training falls into the very positive category, with a mean score of 82.0%. The training method and variation indicator obtained the highest percentage (84.1%), while the coach's role indicator obtained the lowest percentage (80.3%), although both remained within the positive to very positive range. These findings suggest that Puslatda Petanque East Java athletes generally perceive their physical training program positively, and are expected to serve as evaluation material for coaches and petanque sport administrators in East Java, particularly in strengthening coach-athlete communication and feedback.

OPTIMAL SOLUTIONS FOR IMPROVING JOB SATISFACTION AMONG HIGH SCHOOL TEACHERS ON P3K CONTRACTS

Halimatusha’diah Halimatusha’diah — 2026-08-08

This study aims to identify the optimal solution from among the available options, given the limitations of management resources. The research methodology employed a quantitative study, with the sample size calculated using Taro Yamane’s formula, resulting in a sample of 113 P3K teachers teaching at state senior secondary schools in Karawang Regency. The instrument used in this study was a questionnaire covering each research variable, which had previously been validated. To determine the optimal solution, the SITOREM analysis was used, based on four assessment criteria, namely: 1) cost, 2) benefit, 3) urgency, and 4) importance. The assessment was carried out by experts in their respective fields of educational management. The research results indicate that there are three indicators that require improvement, namely fair/appropriate remuneration, indirect financial benefits, and the tangible benefits of the remuneration received. As for the indicators to be retained or developed, there are 17, namely: working environment, recognition, opportunities for advancement, feelings towards the job itself, direct financial rewards, non-financial rewards, acceptance of the organisational environment, a sense of identification with the organisation, belief in the organisation’s values and objectives, involvement in organisational tasks, a strong desire to remain part of the organisation, career fairness, self-development, career clarity, attention from supervisors, the presence of goals to be achieved, perseverance in achieving goals, and the intensity of effort expended. The implications of the research findings are that there is efficiency in the management of human resources.