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Edo Prihania Januardo Basyir; Nancy Yusnita; Yayan Hadiyat

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

This research was conducted to determine the effect of transformational leadership and the physical work environment on the performance of PNPN employees with motivation as an intervening variable in land offices throughout West Priangan (Cianjur Regency, Sukabumi Regency and Sukabumi City). It is hoped that this research can provide input for institutions in improving the quality and quantity of Transformational Leadership, Physical Work Environment and Motivation, in order to improve employee performance. In this research, sampling was used using Simple Random Sampling by distributing questionnaires to 113 ASN employees at the West Priangan Land Office in 2024. Data from the questionnaire were analyzed using SPSS Version 27 and Lisrel 8.80 software. The results of this research state that Transformational Leadership influences Employee Performance, the Physical Work Environment influences Employee Performance, Motivation influences Employee Performance, Motivation is able to mediate the influence of Transformational Leadership on Employee Performance, as well as the Physical Work Environment, Motivation can still mediate its influence on Employee Performance.

Desak Made Sukarnasih; Desak Ayu Sriary Bhegawati

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

This study aims to analyze the influence of macroeconomic factors consisting of inflation, rupiah exchange rate, and interest rates on stock returns of manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. The research method uses a quantitative approach with multiple linear regression analysis. The research sample consists of manufacturing companies listed on IDX during the research period, selected using purposive sampling method. The results show that among the three macroeconomic factors studied, only the rupiah exchange rate has a significant influence on the stock returns of manufacturing companies. This is due to the characteristics of the manufacturing industry which has a high dependence on imported raw materials, so that exchange rate fluctuations directly affect the company's financial performance and stock returns. Meanwhile, inflation and interest rates did not show a significant effect on stock returns of manufacturing companies during the study period.

Muthi Kamila; Novita Indriyani; Syahyono Syahyono; Muhammad Akmal Rasyid; Mukhammad Nadzim

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

The purpose of this research is to study how personal branding and value creation impact the business performance of noodle SMEs in Bekasi City. This study uses a quantitative method by collecting data from a number of MSME actors in the area through questionnaires. According to the research, personal branding and value creation have a significant impact on the company's performance level. Strong personal branding can enhance the company's reputation, while value creation serves to provide additional relevant value to customers. The results of this research emphasize that effective personal branding and value creation strategies are crucial for supporting the sustainability and development of SMEs. The conclusions of this research can be used by entrepreneurs to create better marketing strategies.

Rozza Sugmawati; Bagus Kusuma Ardi; Batista Sufa Kefi

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

The purpose of this research is to determine the influence of accounting information systems, internal control systems and work motivation on employee performance at PT. Selalu Cinta Indonesia. The research location is at PT. Selalu Cinta Indonesia Semarang. Analysis tools use data reduction, presenting data, and verifying conclusions. The analysis method used is multiple linear regression. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. The research results showed that the Accounting Information System (X1) had a significant positive effect on employee performance (Y). Internal Control (X2) has a significant positive effect on employee performance (Y). Work motivation (X3) has a significant positive effect on employee performance (Y).  

Nurul Imam Muzakir; Budi Indarsi; Soekardono Soekardono

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

This study analyses the production and quality of nest Bird swallows (SBW) in rural and urban areas of Lombok Island, as well as the level of income of SBW breeders. Survey and purposive sampling techniques: this study involved 20 respondents, 10 of each rural and urban. Data was collected through interviews, observation field, and documentation, then explained in a way. Research results show that SBW production and quality in urban areas are taller compared to rural areas, supported by policies and modern technology such as the arrangement of temperature and humidity. Total production in urban areas reached 55,25 kg, while in rural areas, it was 23,8 kg. Feed becomes the primary determinant of This difference. In rural areas, constraints such as predator disturbance and dependence on natural conditions influence production results. Meanwhile​, quality urban nests​ are superior. This research provides recommendations for improving the management of SBW cultivation in rural areas through technology transfer, training, and optimal environment management. It can increase the productivity and income of SBW breeders in general and be sustainable.

Debrina Rahmawati

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

The expansion of the scope of People's Economic Bank (BPR)s to enter the capital market is new in Indonesia. The legal arrangements are not yet fully regulated. Several obstacles are experienced by BPRs towards the capital market. Therefore, innovations are needed that can make BPRs enter the capital market by applying some existing legal arrangements even though they are not specifically regulating BPRs. The purpose of this study is to determine the barriers and innovations in the framework of BPR towards the capital market. Normative legal method by taking a statutory and conceptual approach. There are several challenges BPR in heading to the capital market. The answer to these challenges is innovation. The existence of innovations that can be applied to BPR in order to go to the capital market can be seen from the legal arrangements that already exist in other fields but can be applied in the BPR. BPR experiences several obstacles, including (1) Changes from closed to public LLC must go through several processes before heading to the capital market, (2) Changes in share ownership that can determine company policy and (3) Capital fulfillment factors required by the capital market. The innovations made are (1) the fulfillment of corporate governance, (2) Share ownership arrangements that can still be held by families with (a) The form of holding companies and subsidiaries with certain ownership arrangements, and (b) Applying dual class shares, (3) BPRs that have not met the capital requirements can enter through the OTC market with reporting obligations in each securities transaction.

Gustina Gustina; Vivi Oktari

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

This research analyzes the implementation of Regional Government policy in the form of Payakumbuh Mayor's Instruction Number: 01/Instruction/Wk-Pyk/2023 concerning Waste Management. The method used in this research is a qualitative method, namely a case study approach, observation or observation and in-depth understanding of the phenomenon being studied, documentation and interviews with related parties such as traders in traditional markets, residents around the TPS and cleaning officers from the Payakumbuh City Environmental Service. . The research results show that the main obstacle is the community's unpreparedness for the Regional Government's policy to manage waste independently, as a result of the closure of the Payakumbuh Regional TPA due to the impact of the landslide disaster. Another inhibiting factor is that education about waste management has not been thoroughly provided to the community and the lack of support for the facilities needed as well as the application of sanctions and appreciation to the community in waste management. Adequate training and skills are needed, the application of sanctions and partnerships between local governments with the private sector and other social institutions in the promotion and sale of waste recycling products, so that the community is not only independent in waste management but also helps the government in solving waste handling problems.

Rysma Diah Hendrasty; Devid Putra Arda; Hendra Candra

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

BNI Fleksi Credit is a KTA facility offered to employees with fixed income for consumption purposes. The procedure for granting BNI Fleksi credit by Bank BNI Branch. Fatmawati still has problems, one of which is not providing physical collateral and there are still prospective debtors who do not understand the terms and conditions in applying for BNI Fleksi credit facilities. The purpose of this study is to find out what are the terms and conditions in applying for BNI Fleksi credit, to find out how the implementation of BNI Fleksi credit provision, to understand the various obstacles in the process of granting BNI Fleksi credit by Bank BNI Fatmawati Branch. The study method used is descriptive qualitative method. The result of the study shows that, 1) BNI Fleksi credit that has been implemented runs quite well and has been in accordance with the procedures and provisions, however, there are still some obstacles faced, one of which is the completeness of document requirements as support in the process of granting BNI Fleksi credit has not met the requirements. 2) In BI Checking, there are still prospective debtors who have arrears at various banks. 3) BNI Flexi Credit customers experience delays in paying principal and interest installments due to the company being late in paying salaries to employees, this has an impact on installment payments and the occurrence of collectibility which is the possibility of not receiving back the loan that has been given. 4) Refusal to provide BNI Flexion to prospective debtors because they do not guarantee themselves with credit insurance that can protect the risk of inability to pay, death, bankruptcy, termination of employment, repayment of remaining credit interest and arrears, and also simplify the loan application process.

Arinda Tri Kusuma Dewi; Rr. Tjahjaning Poerwati

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

Hanifah Fauziyah; Jannatul Firdaus; Hertin Khalifatun Nisa Arifah; Any Sani’atin; Nurul Hidayat

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

This article discusses risk management from the perspective of Islamic economics, with a case study on Swalayan Al-Fatih in Sumenep Regency. The research was conducted to address several issues, including: 1) What are the internal and external risks faced by Swalayan Al-Fatih in its daily operations? 2) What risk mitigation strategies can be implemented by Swalayan Al-Fatih from the perspective of Islamic economics?. In this thesis, the researcher employs a qualitative research method. Qualitative research is a procedure that produces descriptive data in the form of written or spoken words from people and observed behaviors. To collect data, the researcher uses interview and observation techniques. Data analysis is carried out through data reduction, data presentation, and data verification. Based on this orientation, the research findings indicate that the risks faced by Swalayan Al-Fatih include internal risks such as conflicts among employees, lack of skills, and low employee loyalty. External risks, such as intense competition, unsold products, as well as environmental and natural factors, were also identified. In conclusion, the risk management strategy according to Islamic economics is based on the Qur'an and Hadith, as taught by Prophet Muhammad SAW. The strategy implemented by Swalayan Al-Fatih meets several criteria of Islamic economics.

Eko Mety Setyowati; Dwi wahyudi; Sri Nurhayanti; Indah Kumoro Wati; Ahmad Happy Nashrullah

International Journal of Islamic and Economic Education 2024 International Forum of Researchers and Lecturers

Global phenomena highlight the increasing attention to entrepreneurship as a solution to reduce unemployment and promote sustainable economic growth (SDG 8: Decent Work and Economic Growth). On a local level, vocational high school (SMK) graduates in Indonesia face the challenge of low entrepreneurial intention, which has the potential to exacerbate youth unemployment rates. This study aims to explore entrepreneurship learning strategies and the contribution of teacher behavior in shaping the entrepreneurial intentions of SMK students through a Systematic Literature Review (SLR) approach. The novelty of this research lies in integrating two key elements—innovative learning strategies and teacher behavior as role models—which have been minimally discussed in previous literature. The urgency of this research stems from its contribution to SDG 4 (Quality Education), by strengthening entrepreneurship education as a foundation for developing a competitive workforce. The method employed in this study is a Systematic Literature Review (SLR), which involves collecting and analyzing relevant journal articles using VOSviewer software based on selected keywords. The findings indicate that project-based and collaborative learning approaches enable students to directly experience real-world business challenges, such as developing business ideas and working in teams to solve practical problems. Teacher behavior, serving as both facilitator and motivator, plays a crucial role in encouraging students to dream big, believe in their abilities, and view entrepreneurship as an attractive career path. The implications of this research provide practical insights for educators and policymakers in designing effective entrepreneurship curricula while supporting the SDG agenda, particularly in promoting quality education, decent work, and inclusive economic growth. This study contributes to the reinforcement of sustainable entrepreneurship education in Indonesia.

Rizki Ghina Izdihar; Ilham Wahyudi; Muhammad Gowon

International Journal of Islamic and Economic Education 2024 International Forum of Researchers and Lecturers

This study aims to find out and prove the influence of Good Corporate Governance, Gender Diversity, and Age diversity on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The companies that became the population in this study were 69 companies by eliminating as many as 23 companies. The analysis methods used in this study are classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSSV26 For Windows software as a tool. The results of this study stated that the audit committee, institutional ownership, gender diversity of the board of commissioners, age diversity of the board of commissioners had no effect on financial performance. Gender diversity of the board of directors and gender diversity of the board of directors have an impact on financial performance.

Ahmad Fadlan; Annisa Ilmi Faried; Dinanti Dinanti

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

An examination of the variables affecting rice output and farmers' income levels serves as the driving force behind this study. One of the settlements where people live and work is this one. Using multiple linear regression methods and confirmatory factor analysis (CFA), the study aims to ascertain and assess the effects of fertilizer use, capital, productivity, land, distribution, price, demand, and consumption on farmers' income levels. One hundred farmers served as the sample size. Questionnaires were sent in order to gather data, and SPSS version 24.0 was used for data processing. According to the findings of experiments conducted using hypothesis testing, farmer income is significantly impacted by the factors of production, consumption, land, and prices. Next, the variables Farmer income is not significantly impacted by fertilizer use, demand, distribution, or capital. Four factors are suitable to influence income, according to the research's findings. The first component, productivity, has a value of 0.912; the second, consumption, has a value of 0.764; the third, land, has a value of 0.848; and the fourth, price, has a value of 0.864. The Rotated component matrix value indicates that there are eight factors. The government must work to inspire and excite the people to boost the wealth of farmers in Sei Rotan village, and it is hoped that farmers would keep increasing the productivity of their rice output.

Ahmad Fadlan; Rahmad Sembiring; Ira Gretti Hutagalung

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

The money supply can affect other economic variables, such as output and prices, create stability in the economy and help achieve the ultimate goal of monetary policy, namely the stability of inflation and exchange rates.  The level of the exchange rate by the monetary authority must be kept stable because an unstable exchange rate, especially one that experiences a sharp depreciation, can have financial crisis implications. This research approach was associative/quantitative research. The data used in this study are secondary data taken and processed from Bank Indonesia (BI) and the Central Statistics Agency (CSA) from 2013-2023 (11 years). Based on the results of regression analysis shows that the variable money supply, exchange rates, and interest rates simultaneously affect the inflation variable. Based on the results of regression analysis shows that the variable money supply has a positive and significant effect on inflation. Based on the results of regression analysis, the exchange rate variable has a negative and significant effect on inflation. Based on the regression analysis, the interest rate variable has no statistical effect on inflation.

Abbas, Yas; Hameed, Ali; mohammed , Ghufran

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

The purpose of this research is to build a review study to analyse the situation of successful companies in the use of digital twinning to reduce waste and losses that occur in the lack of accurate investment of time and efforts made, and from this basis was presented a set of previous studies related to digital twinning in order to determine the findings of these studies and discuss them by identifying points of similarity and difference between these studies,  And then come up with an idea and a new mechanism to determine the behaviours that companies can pursue in order to apply digital twinning, and on this basis the research discussed the conceptual framework of digital twinning and then the mechanisms through which companies can use it in order to develop their ability to achieve strategic success and competitiveness, the research has come out with several results, foremost of which was that digital twinning works to build a digital model that parallels competing companies through data analysis, improving their efficiency, accelerating innovation, predicting trends, and Then improve the customer experience and achieve integration between the current systems and the systems pursued by other companies.

Siti Nur Arofah; Hastarini Dwi Atmanti

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

This research aims to analyze the influence of economic growth, tax sector state revenue, Human Development Index, and poverty on the corruption perception index during the reform era in Indonesia from 1999 to 2022. Corruption can reduce the productivity of public spending, distort resource allocation, and slow down economic growth.  This study uses multiple linear regression analysis tools on time series data from Indonesia for the years 1999-2022, with the dependent variable being the Corruption Perception Index (CPI), which reflects public perception of the quality of corruption in the country. A higher CPI index value indicates a lower level of corruption. The independent variables in this study are economic growth, tax sector revenue, HDI, and poverty. The research results show that simultaneously, the independent variables have a significant effect on the dependent variable, while partially, the economic growth and HDI variables have a significantly positive effect on the CPI, whereas the tax sector revenue variable has a significantly negative effect. However, the poverty variable has no significant effect on the CPI. The goodness of fit test results indicate that 95% of the influence of the independent variables on the dependent variable can be explained by the model, while 5% is explained by variables outside the model.

Prima Nasrul Aziz; Bowo Santoso

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

This study was conducted to examine the effect of compensation, work environment, and work motivation on teachers' intention to leave in SMK PGRI 4 Surabaya. This research uses quantitative as the method. Using 52 people as respondents and using saturated sampling. The analysis was done using Partial Least Square (PLS). This study found that: 1) Compensation affects teachers' turnover intention, 2) The work environment affects teachers' turnover intention, 3) Work motivation affects teachers' turnover intention.

Rizky Nuryanti; Rahmawati Rahmawati; Luthfi Nur Alifah; Syafrozi Haqi; Nasikh Nasikh +1 more

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

In the era of artificial intelligence (AI), technology is growing rapidly and changing the way businesses are run. AI enables automation, big data analysis, and increased operational efficiency. However, this development also raises various ethical issues that companies need to pay attention to so as not to harm consumers, society, and the environment. This study explores the paradigm of artificial intelligence in the context of business ethics, focusing on its impacts, challenges, and potential benefits in the business world. This study uses a systematic literature review approach from various reputable sources. The article criteria include literature published from 2019 to 2024 with the theme of business ethics in the AI era, and other articles relevant to this study. Based on the search, 15 articles were determined that were relevant to the predetermined criteria. The results of the study found that in this study, AI is not only a technical tool to improve operational efficiency, but is also able to redefine business ethics in the modern era. AI offers great potential to overcome traditional ethical challenges and create new paradigms in business decision making. However, this opportunity is also accompanied by significant challenges, such as algorithmic bias, data privacy, and lack of regulation. This discussion will review the role of AI in business ethics, the benefits it brings, the challenges it faces, and the steps that can be taken to optimize the ethical use of AI.

Anandya Wahyu Lestari; Ari Prabowo

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

Customer satisfaction includes efforts to meet consumer needs. Consumer satisfaction is a situation demonstrated by consumers when they realize that their needs and desires are as expected and are being fulfilled well. This research aims to determine and analyze the influence of relationship marketing, customer trust, and price competition on consumer satisfaction of Indihome users in Medan City. With a sample size of 100 respondents. Data collection techniques were carried out using questionnaires. The analysis used is multiple linear regression analysis using the SPSS (Statistical Package for Social Sciences) 24.0 for Windows program tool. The results of the analysis show that relationship marketing has a positive and significant influence on consumer satisfaction. Customer trust has a positive and significant influence on consumer satisfaction, and price competition has a positive and significant influence on consumer satisfaction. Meanwhile, the results of the simultaneous analysis show that relationship marketing, customer trust, and price competition have a positive and significant effect on consumer satisfaction of Indihome users in Medan City.

Yusuf Yusuf; Abdul Rasyid

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

This study examines the intense competition in the contemporary franchise beverage industry in Gorontalo City, where consumers have many choices that affect loyalty to certain brands. This study aims to analyze the effect of brand equity and marketing mix on customer loyalty. This descriptive quantitative research uses accidental sampling with 100 samples. Data analysis includes statistical tests as well as Structural Equation Modeling (SEM) models. This study shows that brand equity and marketing mix have a positive and significant effect on purchasing decisions, both partially and simultaneously, with the t-count and f-count values exceeding the table limit at the 95% confidence level. SEM-PLS analysis confirmed the significant relationship with p-values of 0.05 and t-statistics of 1.96, supporting the tested model. The research conclusion shows that brand equity and marketing mix have a significant influence on purchasing decisions. As advice, business owners of contemporary beverage franchises in Gorontalo City are advised to strengthen brand equity, as well as optimize creative and effective marketing strategies to increase competitiveness.