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Muhammad Ramadhandy; Arni Utamaningsih

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was explanatory research with quantitative research. The variables were Brand Image (X1), Lifestyle (X2) and Purchase Decision (Y). The population in this research were the consumers who made direct purchases at Azura Coffee Malang. The Data collection was done throught observation and questionnaires to 80 respondents with the purposive sampling method. The data analysis of this research used descriptive analysis, validity test, reliability test, classical assumption test, and hypothesis test. The results of multiple linear regression analysis showed the equation Y = 4,758 + 0,261X1 + 0,547X2 + e with a coefficient of determination of 0,652. This showed that there was a significant effect of variables X1 and X2 on variable Y of 65,2%, while the remaining 34,8% was influenced by other variables not examined in this research. The results of the partial test of the Brand Image variable obtained was t count 2,146 > t table 1,66488 and Lifestyle variable was t count 5,620 > t ttable 1.66488 while the results of the simultaneous test F count was 75,119 > F table 3.12. Based on the research results, it can be concluded that Brand Image and Lifestyle variables partially or simultaneously have a positive and significant on the purchasing decisions at Azura Coffee Malang. It is suggested that Azura Coffee Malang will retain its current brand image in order that the brand image meets what the consumers want. Azura coffee is also recommended to keep café’s comfort so that it can consumer purchase decisions.

Sulistiani Sulistiani; Eko Nursalim; Muh Ibnu Faruk Fauzi

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the extent of the influence of infrastructure management and understanding of sewing theory on the quality of practicum learning in the Fashion Department at SMK Negeri 1 Sangatta Utara. This study uses a quantitative approach with data collection methods through questionnaires, observation, and documentation. The research sample amounted to 107 students from a total population of 143 students in classes X, XI, and XII. The results of multiple linear regression analysis show that the management of infrastructure facilities has an influence of 16.26%, while the understanding of sewing theory has a greater influence, namely 71.53% on the quality of practicum learning. Simultaneously, the two variables contributed 87.9%, while 12.1% was influenced by other factors not studied. This finding confirms that the understanding of sewing theory has a more dominant influence than the management of infrastructure facilities in improving the quality of practicum learning in the Cosmetology department at the SMK.  

Kamaria Kamaria; Ramdanil Mubarok; Anggra Prima

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to quantify the degree to which teacher performance at SMK Negeri 1 Sangatta Utara is impacted by education and training (diklat).  This study employs a field approach (field research) and quantitative methods.  Questionnaires were given to respondents, in-person observations were made at the school, and documentation was completed in order to gather data.  The whole teacher population of the school, or 62 teachers, participated in the survey.  With the aid of SPSS version 16, data analysis was carried out using basic linear regression. The analysis's findings indicate a regression equation of Y = 3.296 + 0.897X and a correlation coefficient R of 0.804, which is categorized as extremely strong.  This indicates that teacher performance is significantly improved by education and training.  The 80.4% coefficient of determination indicates that training accounts for the majority of the variation in teacher performance, with other factors outside the scope of this study accounting for the remaining 19.6%.  Thus, at SMK Negeri 1 Sangatta Utara, training is crucial to raising teacher performance.

Ahmed Amer Kazim

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Productivity is one of the major issues facing Iraqi educational institutions, and it can be identified by examining the factors that influence it. Work-life balance is one of the key elements affecting the productivity of companies that rely heavily on human resources. Therefore, the purpose of this study was to examine how WLB affects employee productivity in Iraqi educational institutions. The study used a quantitative, cross-sectional, and correlational methodology. Every employee in academic institutions in Iraq who worked in the educational departments of the Maysan Education Directorate was included in the statistical population. Using random sampling and variance calculations, the sample size was calculated to be 200. A standard productivity questionnaire based on the ACHIEVE (1980) model and two work-life balance questionnaires by Wang and (2009) served as data collection tools for the study. Expert opinions were used to validate the questionnaires in terms of form and content, and Cronbach's alpha coefficient was used to assess the reliability of the instrument to be greater than 0.7. Smart PLS and SPSS 22 software were used for analysis. The results showed that employee productivity was affected by all elements of work motivation.

Naysilla Chairani; Nisrina Zasmin; Rahman Raisuli; Akhmad Rasyid Rosidi; Ahmad Setiawan Nuraya

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to evaluate the effectiveness of the National Cash Social Assistance (BST) policy on the purchasing power of communities in Surabaya. BST is a social protection program launched by the Indonesian government in response to the economic impact of the COVID-19 pandemic. The policy targets low-income and vulnerable groups through direct cash transfers, with the goal of maintaining basic consumption levels and preventing a sharp decline in household welfare. This research examines the extent to which the BST program has achieved its objectives, particularly in enhancing or sustaining the purchasing power of its beneficiaries in urban settings. The study employs an evaluative approach using a mixed-methods design, combining quantitative survey data with qualitative interviews involving aid recipients and local-level implementers. The findings indicate that the BST program had a positive short-term impact on household purchasing power, particularly in meeting essential needs such as food and utility expenses. However, several implementation challenges were also identified, including issues of inaccurate beneficiary targeting, delays in distribution, and the relatively small amount of assistance compared to actual household need. These results highlight that the effectiveness of social policy is not solely dependent on budget allocation but also on the precision of its implementation on the ground. Consequently, the study recommends improvements in beneficiary data updating, enhanced transparency in aid distribution, and the development of more adaptive program designs that reflect local socio-economic conditions. The findings are expected to serve as a valuable reference for policymakers in designing more efficient and sustainable social assistance programs in the future.  

Vera Maria; Vina Nailatul Nabila

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Gen-Z has grown alongside rapid technological and digital media development, fostering frequent virtual interactions over face-to-face ones. This shift often triggers Fear of Missing Out (FOMO), where individuals feel anxious about missing trends or updates. Among Gen-Z, FOMO is strongly influenced by social media, driving consumptive behavior. This article explores how FOMO creates opportunities for Indonesian Micro, Small, and Medium Enterprises (MSMEs) through jasa titip (personal shopping services). Using the Dubai Chocolate trend as a case study, it highlights how social media-driven demand has spurred interest in personal shopping services to source and deliver such products. The research emphasizes the importance of social media as a tool for MSMEs to tap into FOMO-driven markets. It also encourages MSMEs to innovate by offering affordable, locally sourced alternatives to remain competitive. This approach enables MSMEs to thrive in a dynamic, trend-focused digital landscape.  

Prameswari, Halissa Dwinta; Adinda Norma Cahya Ningrum; Putri Agni Cova; Gracesella Ananda; Alivia Putri Ramadhani +1 more

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Osha Snack UMKM faces issues related to product defects, which are suspected to arise due to a lack of quality control in the production process. This study aims to identify the causes of product defects, provide improvement suggestions, and determine effective ways to control product quality. Data were collected through interviews with relevant parties and field surveys to gather information on production volume, product defects, and production activities. The data were processed by organizing it into check sheets, performing regression calculations, and analyzing it using scatter diagrams and fishbone analysis. The Statistical Process Control (SPC) method was applied to analyze, control, and improve the production process. The results show a significant relationship between production volume and the number of defective products, with the regression equation Y = 0.0764X and a coefficient of determination R² = 0.9625. The most common type of defect is broken snacks before packaging. In addition, waste products also come from product returns by buyers, which leads to raw material waste and hinders the achievement of production targets. The analysis results suggest that the UMKM should implement quality control measures in the form of process improvements, enhancement of work skills, proper machine maintenance, implementation of SOPs, and improvement of working conditions.

Nadia Anjarsari; M. Afdal Samsuddin

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of population size and open unemployment rate on the Human Development Index (HDI) in Riau Province. The research method used is a descriptive quantitative approach with multiple linear regression analysis. The data used is secondary data based on districts/cities in Riau Province obtained from the Central Statistics Agency (BPS). The analysis results indicate that population size has a positive and significant effect on the HDI, while the open unemployment rate has a negative and significant effect. The F-test also shows that both variables simultaneously have a significant effect on the HDI. The R-squared value of 56.08% indicates that the model adequately explains the variation in the HDI. These findings suggest that improving population quality and reducing unemployment rates are key factors in enhancing human development quality in Riau Province.

Siti Wildatul Musyarrofah; M. Zidny Nafi’ Hasbi

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of Mekar Bank loans on the economic well-being of clients and the implementation of sustainable economic principles in financing. The method used is a qualitative approach with case studies conducted in several regions of Indonesia, particularly in the researcher's village, Blimbing, Kesambi, Besuki, Situbondo, where the program is implemented. The results of this study show that Mekar Bank loans have provided easier access to financing aligned with sustainable economic principles, contributing to increased income and improved living standards, especially among women. However, the study also identifies several challenges in the program's implementation, including a lack of client understanding regarding sustainable economic principles and effective financial management. To enhance the program's effectiveness, additional education on sustainable principles and financial management is necessary. Thus, Mekar Bank loans serve not only as a financing tool but also as a means of economic empowerment. These loans also encourage clients to adopt more sustainable business practices, such as the use of sustainable business capital. Therefore, Mekar Bank loans help promote economic growth while also fostering sustainable economic development, ensuring that the positive impacts of these loans continue and extend to more segments of society.   

Karim Sayhood Karam

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the pivotal role of artificial intelligence (AI) in talent attraction within the human resources sector, particularly in the context of modern technological advancements. We aim to understand the influence of AI on recruitment processes and identify factors affecting talent attraction in the information age, as well as the associated challenges. The study focuses on how AI impacts recruitment and utilizes statistical methods, including interviews, questionnaires, standard deviation, arithmetic mean, and Spearman's rank correlation, to achieve accurate results. Participants included 100 employees and professors from the Ministry of Higher Education and Scientific Research, with a research community of around 750. Findings suggest that organizations employing AI for recruiting, attracting, training, and guiding individuals tend to succeed. The study recommends the urgent integration of AI into organizational operations, urging a shift from traditional applicant comparison methods to modern assessment techniques while avoiding favoritism. Additionally, organizations should implement contemporary training programs to boost employee performance.

Nadia Mahdi Abdel Qader

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study diagnoses obstacles to transitioning to a circular economy in Iraq and analyzes opportunities for sustainable economic development. It employs a comprehensive descriptive analysis of economic, social, and environmental data related to the circular economy in Iraq. The findings reveal a decline in per capita economic growth in Iraq, dropping from 10.8% in 2016 to 4.3% in 2022, with some years experiencing negative growth. This decline stems from the economy's heavy reliance on the oil sector, which accounts for 61.1% of GDP, and insufficient infrastructure for clean production models and resource recycling. The study recommends effective government strategies to diversify away from oil dependence by developing sustainable agriculture, green industries, and eco-tourism. It stresses the need to invest in waste recycling and renewable energy projects and to offer tax incentives for small and medium-sized enterprises (SMEs). Additionally, it concludes that collaboration with developed countries and international organizations could accelerate Iraq's transition to a circular economy, enhancing economic sustainability and improving living standards.

Alpiana Hasan; Radia Hafid; Yulianti Tolarawe; Roy Hasiru; Abdulrahim Maruwae

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to identify the effect of educational qualifications on the improvement of performance of village apparatus in Duhiadaa Sub-district, Pohuwato Regency. This research employs a quantitative approach with descriptive research method. This research utilizes primary data collected through questionnaires distributed to village apparatus in Duhiadaa Sub-district, Pohuwato Regency. The sample consists of 50 respondents. The data analysis technique uses a simple linear regression analysis with the assistance of SPSS 21. The findings indicate a positive (8.755 > 2.010) and significant (0.000 < 0.05) effect between educational qualifications and the improvement of performance of village apparatus in Duhiadaa Sub-district, Pohuwato Regency. The coefficient of determination of the regression model is 0.615, which means that 61.5% of the variability in the improvement of the performance of village apparatus can be explained by educational qualifications. In other words, the better the educational qualifications of the village apparatus, the higher the performance they can achieve. This shows that education plays an important role in shaping the village apparatus's abilities, knowledge, and skills in effectively carrying out village government tasks. The remaining 38.5% is affected by other variables not examined in this research.

Erryna Putri Amanda; Fajar Gustiawaty Dewi

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of gender diversity in the board of directors and the presence of an audit committee on the level of integrated reporting disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study uses companies' annual reports as secondary data and applies multiple linear regression for analysis. The results show that both gender diversity and the audit committee have a positive and significant effect on integrated reporting disclosure. These findings support agency theory, which posits that sound corporate governance enhances transparency and reporting accountability. This research contributes theoretically to the literature on integrated reporting and offers practical implications for companies in formulating more sustainable and informative reporting strategies.

Mohamad Afrizal Miradji; Dwi Helena Yuliastari; Ratu Aimartasia; Jea Nur Fitriana

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Inter industry benchmarking has become an important strategy for comanies to improve their competitiveness by mapping the advantages of other sectors. This research addresses the implementation of benchmarking as a transformative tool that allows companies to learn from best practices beyond the traditional boundaries of their industry. With a qualitative descriptive approach, this research explores the latest literature as well as real case studies of Indonesian companies such as PT. Astra International, Bank Mandiri, and Garuda Indonesia. The implementation of benchmarking in the three mentioned companies shows indusa positive impact in the from of increased operational effiensiency, innovation in products or services, and customer satisfaction. This study also highlights the challenges in implementing inter industry benchmarking, including internal resistance, resource limitations, and contextual adaption difficulties. Key success factors such as management commitment, cross-functional collaboration, and the use of modern technology are deteminants of the success of this process. Inter industry benchmarking not only improves efficiency but also creates added value for customers and strengthens the company’s position in the global market.

Yusuf Ibrahim; Hani Werdi Apriyanti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The practice of tax avoidance is often used by companies to legally reduce tax obligations, which can harm the state. Companies with high profitability and large size may indicate the use of more complex effective tax planning strategies. This study aims to examine the influence of profitability and company size on tax avoidance. This research is explanatory in nature. The research sample consists of 19 manufacturing companies in the food and beverage subsector listed on the IDX for the period 2020–2023, obtained through purposive sampling. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression, goodness-of-fit tests (F-test and coefficient of determination), and hypothesis testing (t-test). The results show that profitability has a significant positive effect on tax avoidance, while company size has a significant negative effect on tax avoidance

Putri Khairunnisa; Octa Palentina Saragih; Dian G. Purba; Hartati Rodearna Sitio; Demak A. Purba +3 more

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Credit Union (CU) Mandiri is one of the cooperative-based microfinance institutions that plays an important role in improving the economic welfare of the community in Pematang Siantar. This study aims to analyze the contribution of CU Mandiri in empowering its members through savings and loan programs, financial literacy training, and micro-business development. The method used in this study is a descriptive qualitative approach, with data collection techniques through interviews, observations, and documentation studies. The results of the study show that CU Mandiri not only provides affordable financing access for low-income communities, but also increases the awareness and ability of its members to manage their finances independently. Through cooperative principles such as solidarity and active participation of members, CU Mandiri has succeeded in creating an environment that supports local economic growth. However, challenges such as low financial literacy and limited capital are still obstacles that need to be addressed systematically.

Annisa Istikomah; Cahyani Dwi Erawati; Rini Agustin Muda; Amanda Aulia; Suci Hayati

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand the impact of inflation on the purchasing power of communities in Lampung Province throughout 2024 from a macroeconomic perspective using a qualitative approach. The persistent fluctuations in inflation over the year have triggered various responses and adaptation strategies among the public, particularly within economically vulnerable groups. Through in-depth interviews with various informants—such as small business owners, housewives, and informal sector workers—this study finds that inflation has influenced consumption patterns, spending priorities, and how people manage their daily income. A noticeable decline in purchasing power is observed in essential needs and healthcare services. Common coping strategies include switching to alternative products, taking on debt, or reducing overall consumption. The findings suggest that inflation has not only economic implications but also social consequences, highlighting the importance of social protection policies and price stabilization efforts to maintain household economic resiliencej.

Wulan Margharetha Rema Saputri

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The US dollar has been the main global currency for quite a long time, which has made other countries dependent on the US economy, and has also become a risk for developing countries and global trading partners. In this situation, the BRICS member countries (Brazil, Russia, Cina and South Africa), planned a dedollarization strategy to create a fair international financial system. This studywill examine the strategy by looking at the monetary, technological and geopolitical aspects, and its impact on developing countries such as Indonesia. Using qualitative methods, especially literature studies, the researcher found that although various efforts have been made such as strengthening local currencies and creating inter-country payment systems,the dominance of the dollar countries. The main challenges include the lack of monetary policy alignment, the low level of financial integration between BRICS members and the impact of geopolitical tensions. These implications show that dedolarization is a process that requires a long time, cooperation, economic stability and technological innovation to become a real alternative to be the dominance of the US dollar in the future.

Hawina Siti Alanasry; Lucky Safitri; Nur Azizah; Yolanika Cahyadi; Putri Imelda +1 more

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The main issue faced by BSI Farm is the suboptimal quality control at each stage of hydroponic kale production, resulting in inconsistent product quality. This study aims to analyze the quality of hydroponic kale products at BSI Farm using the input-process-output (IPO) approach. The analysis covers all stages of production, from the selection of superior seeds, nutrient and water management, cultivation using the NFT (Nutrient Film Technique) system, to harvesting and packaging. The results show that the implementation of strict quality control at each stage successfully produces fresh, clean, pesticide-free kale that meets modern market standards. Production waste is managed through a grading system and utilized as animal feed to minimize environmental impact. The main challenges include pest attacks, plant diseases, and inconsistent harvests due to a lack of standardized procedures. However, these can be addressed through regular monitoring, appropriate use of pesticides and fungicides, and consistent implementation of cultivation SOPs.

Pitri Yani Pitri

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

QRIS (Quick Response Code Indonesian Standard) is a national digital payment innovation launched by Bank Indonesia to strengthen Indonesia’s digital and economic sovereignty. By integrating various payment platforms into a single QR code standard, QRIS simplifies domestic transactions—especially for Micro, Small, and Medium Enterprises (MSMEs)—while reinforcing state control over financial infrastructure and data flows. This policy reduces reliance on international payment networks such as Visa and Mastercard, which previously dominated digital transactions and stored data abroad. On a global scale, QRIS functions as a tool of digital economic diplomacy through cross-border payment initiatives like ASEAN Pay, enabling Indonesia to expand its influence in the global digital payment ecosystem. However, the United States has criticized QRIS, arguing that it restricts access for foreign companies and poses a barrier to trade. In response, the Indonesian government asserts that QRIS is designed to protect national interests while promoting fair international collaboration. This study employs a normative juridical and descriptive qualitative approach to analyze QRIS-related regulations, its impact on digital sovereignty, and its implications for international trade relations. Secondary data is sourced from literature studies and official documents. The findings reveal that QRIS plays a vital role in accelerating MSME digital transformation, enhancing financial inclusion, and strengthening Indonesia’s bargaining position in global digital finance. Ultimately, QRIS stands not only as a transaction tool but also as a strategic symbol of Indonesia’s digital independence and competitiveness in the international financial landscape.