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72,210 articles from 658 journals · 2,111 citations tracked

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Pramandyah Fitah Kusuma; Rodhiyah

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) face significant challenges in financial management, particularly related to transparency and reliability of transaction tracking, which hinders their access to formal financing. This study aims to synthesize scientific evidence regarding the application of blockchain technology in improving the tracking and transparency of financial transactions in MSMEs. Using a Systematic Literature Review (SLR) or Wide Research approach with the PICOS framework, ten (10) relevant primary studies (original research papers) were identified, selected, and analyzed. The synthesis results show that blockchain significantly improves transparency, data security, and cost efficiency in tracking MSME transactions, and has great potential in increasing access to financing through a more credible credit scoring system. However, the main challenges lie in the high initial implementation costs and the need for digital literacy. This study provides a clear roadmap for researchers, policymakers, and practitioners to optimize the adoption of blockchain technology in the MSME sector.

Namira Azzahra; MF Arrozi Adhikara; Rokiah Kusumapradja

International Journal of Health and Medicine 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

RS at Kemayoran continues to experience low conversion of antenatal care (ANC) patients to delivery services, with a conversion rate of 6.9% in 2024. The maternity ward Bed Occupancy Rate (BOR) also remains below national standards. Preliminary assessments indicate dissatisfaction with the hospital’s healthscape, low mimetic desire reflected in limited recommendations, and suboptimal perceived value. This study examines the effects of healthscape and mimetic desire on childbirth location decisions, with perceived value tested as a mediating variable.Methods: A quantitative cross-sectional study was conducted using Structural Equation Modeling (SEM). Data were collected from 210 ANC patients at RSUD Kemayoran through structured questionnaires. Variables included healthscape, mimetic desire, perceived value, and delivery location decision. All instruments met validity and reliability criteria.Results: Healthscape and mimetic desire significantly influenced the decision to choose RSUD Kemayoran for childbirth. Healthscape did not significantly affect perceived value, whereas mimetic desire showed a significant effect. Perceived value had a significant direct effect on delivery decisions but did not mediate the relationships between healthscape or mimetic desire and delivery choice. Healthscape emerged as the most influential determinant.Conclusion: Physical healthcare environments play a critical role in childbirth location decisions. Improving healthscape quality and strengthening professional and social recommendations may enhance ANC-to-delivery conversion rates in public hospitals.

Indah Dwi Pancari; Muhammad Irwan Padli Nasution

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of information technology has significantly improved the efficiency of application-based delivery services, including Shopee Partner Driver couriers. However, several issues such as delays in information updates, system errors, and inaccurate delivery data still affect courier performance. This study aims to analyze the effect of Information Quality and System Quality on the Performance of Shopee Partner Driver Couriers in Medan City. This research used a quantitative method with a questionnaire survey distributed to 100 active couriers. The instrument applied a fivepoint Likert scale, and data were analyzed using validity and reliability tests, descriptive statistics, and multiple linear regression analysis with SPSS software. The results indicate that both Information Quality and System Quality have a positive and significant effect on Courier Performance. The coefficient of determination (R²) of 0.625 shows that these two variables explain 62.5% of courier performance variance, while the remaining 37.5% is influenced by other factors. These findings support the DeLone and McLean (2003) model of information system success, emphasizing the importance of system and information quality in enhancing user performance.

Tria Restiani; Sri Astuti; Arif Makhsun

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

Muhammad Suryo Wandhito Putra Sunarto; Aditya Liliyan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of price and product quality on purchasing decisions of Gudang Garam Signature Kretek cigarettes in the premium machine-made kretek segment. The Indonesian tobacco industry continues to face sustained regulatory pressure through excise tax increases and intensifying brand competition, prompting consumers to reassess purchasing decisions using both rational evaluation and experiential judgment. A quantitative correlational approach was employed in this study. Primary data were collected through structured Likert-scale questionnaires distributed to 100 active consumers of Gudang Garam Signature Kretek selected using purposive sampling techniques. Data analysis was conducted through validity testing, reliability testing, and multiple linear regression analysis using SPSS software. The results indicate that price and product quality have a positive and significant influence on purchasing decisions, both partially and simultaneously. Product quality emerged as the most dominant factor, suggesting that premium cigarette consumers prioritize consistent quality, taste, aroma, and overall consumption experience as the primary basis for decision-making. Meanwhile, price remains an important rational reference for assessing the fairness between perceived benefits and financial sacrifice. Simultaneously, both variables explain 50 percent of the variation in purchasing decisions, while the remaining variance is influenced by other factors outside the research model. These findings highlight that purchasing decisions in the premium cigarette market are shaped by a value-based assessment, where sustained product quality and adaptive pricing strategies play a critical role in maintaining consumer loyalty amid regulatory pressure and evolving market dynamics

Angel Violita; Amelia Ruthmaya Tampubolon; Keisha Islami Pasha; Sri Handayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study analyzes the urgency of digital expert testimony in strengthening the validity of electronic evidence in civil procedure law amid rapid technological transformation. The increasing use of digital communications, electronic transactions, and online documentation has given rise to new evidence in civil disputes, while its intangible and easily manipulated nature raises doubts about its authenticity and reliability. This study will focus on Decision Number 439 B/Pdt.Sus-Arbt/2016. The study relies on primary legal sources, legislation, court decisions, and secondary legal literature analyzed qualitatively. The findings show that electronic evidence is legally admissible when it meets the requirements of accessibility, integrity, authenticity, and accountability, but its probative value is highly dependent on technical validation. In the case analyzed, the petitioner's challenge to print the chat evidence was rejected because the allegations of manipulation were unsubstantiated and no expert testimony was presented to support the claim. This shows that expert testimony plays a decisive role in explaining technical aspects beyond the knowledge of the court and in strengthening the court's conviction. This study concludes that digital experts serve as a bridge between technological complexity and legal assessment, ensuring that digital evidence is evaluated objectively. The implication for courts and related parties is must prioritize the involvement of experts to promote legal certainty, factual truth, and fair dispute resolution.

Arneta Hayfa Radanta; Devi Indriyanti; Grace Maria Intan Yulia Dewi; Imelda Cantika Putri; Pracellya Dyah Ayu Pramesthy +3 more

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Jamu is a traditional medicine still widely consumed by the public, but it has the potential to be contaminated with the heavy metals lead (Pb) and cadmium (Cd), which are toxic and can cause health problems, particularly to the liver and kidneys. Heavy metal contamination can originate from raw materials grown in polluted environments and from processing, storage, and packaging that do not meet quality standards, particularly for products that have not undergone official supervision. This study aims to analyze the content of lead and cadmium metals in registered and unregistered herbal medicine products. The analysis was carried out using the Atomic Absorption Spectrophotometry (AAS) method after sample preparation through wet digestion using strong acid. Six herbal medicine dosage forms were analyzed, namely powder, chopped, pills, capsules, cream, and shake parem. Method validation included tests for linearity, precision, limit of detection, and limit of quantification to ensure the reliability of the analysis results. The results showed that all registered herbal medicine samples met the safety requirements for Pb and Cd. In contrast, several unregistered herbal medicine preparations, especially powder, chopped, and cream, did not meet the safety requirements for Cd, while the Pb levels in all samples met the safety requirements for Pb. These findings indicate that unregistered herbal medicines carry a higher risk of heavy metal contamination. Therefore, strengthening quality control, selecting safe raw materials, and increasing compliance with regulations are necessary to ensure the safety of herbal medicine consumption and protect public health.

Rendy Johanes Martin Sihombing; Suratni Ginting; Muhammad Sahid

Port Management and Maritime Administration Journal 2026 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the role of the tally man at PT. Gelora Perkasa Belawan in supporting the effectiveness and smoothness of loading and unloading processes at Belawan Port. As the front line in cargo supervision, the tally man bears a crucial responsibility for recording the quantity, condition, and types of goods, which serve as the primary data for company reports. The research method employed is descriptive qualitative, with data collection techniques involving field observations, interviews with operational staff, and literature reviews conducted during the internship period. The findings indicate that while the tally man performs a vital function as a supervisor and data recorder, their performance is often hindered by high workloads and a limited number of personnel. The main obstacles identified include dual responsibilities, which lead to decreased data accuracy and risks of operational delays due to physical fatigue. Optimization efforts are carried out by increasing personnel during peak hours and improving accuracy in validating cargo documents. The study concludes that strengthening the tally man's role through better workload management is essential for ensuring logistical reliability and the efficient flow of goods at the port.

Alvin Pratama Wahyu; Feronica Simanjorang; Onan Marakali Siregar

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effect of product differentiation and product innovation on the competitive advantage of the Honda Beat Street motorcycle in Medan City. The research employed a quantitative method with an associative approach, involving 97 respondents who are users of Honda Beat Street. Data were collected through questionnaires and analyzed using validity tests, reliability tests, multiple linear regression, t-tests, and F-tests. The results show that product differentiation has a positive and significant effect on competitive advantage, with durability emerging as the most dominant indicator. Product innovation also has a positive and significant effect, with product design being the highest-rated indicator. Simultaneously, both differentiation and innovation significantly influence competitive advantage, as indicated by an Adjusted R Square value of 59.1%. These findings indicate that Honda’s differentiation and innovation strategies play an important role in strengthening the competitive position of Honda Beat Street in the Medan market. The study suggests that the company should enhance stylistic elements, enrich product variations, and consistently improve innovation to maintain relevance and competitiveness.  

Nur Miranti; Yustina Olivia da Silva; Maria Modesta Missi Mone

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aimed to analyse the impact of customer service quality on sales at CV BILCA Digital Printing in Maumere for the 2024-2025 period. Grounded in the SERVQUAL model, this qualitative research posits that the five dimensions–responsiveness, reliability, empathy, assurance, and tangibles–synergistically build customer trust, which in turn drives repeat purchases and word-of-mouth (WOM). The study involved 15 customers selected through purposive sampling. Data were collected via in-depth interviews, participant observation, and internal documentation. Analysis was conducted using the Miles & Huberman model, encompassing data reduction, display, and conclusion drawing. The findings confirm that all five SERVQUAL dimensions collectively cultivate trust, leading to increased repeat purchases and positive WOM. Key results reinforce a “Trust Chain” mechanism: response times of ≤30 minutes and on-time production foster initial trust; personalized interactions strengthen affective bonds; and robust recovery policies reduce perceived risk by exceeding expectations. Notably, no instances of customer churn were observed, as all participants made repeat orders within 24 hours of a positive experience. This study contributes to the services marketing literature by empirically validating trust as a key mediator between service quality dimensions and behavioural outcomes, while also offering a replicable empirical model for Micro, Small, and Medium–sized Enterprises (MSMEs) in the digital printing sector.

Emanuel Roberto Karlos; Nunsio Handrian Meylano; Dimas Realino

Nian Tana Sikka : Jurnal ilmiah Mahasiswa 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The development of digital technology and social media has changed consumer behavior in making purchases. Social media has not only become a means of communication but also serves as am effective marketing platform to introduce products or services. One phenomenon that has emerged is the personal shopping service (jastip), where consumers use a third party to buy goods from certain locations.This study aims to: 1. What is the relationship between social media, brand image, and purchase decisions for personal shoppers? 2. Does social media influence purchase decisions for personal shoppers? 3. Does brand image influence purchase decisions for personal shoppers? 4. Do social media and brand image simultaneously influence purchase decisions for personal shoppers. The population of this study was 97 El Jastip consumers. Simple random sampling was used in this study. This study employed quantitative methods, with data collection techniques involving questionnaires distributed to 97 respondents. Data were analyzed using validity and reliability tests, descriptive analysis, classical assumption tests, multiple linear regression, F-tests, and t-tests using SPSS version 23.The results showed that all research instruments were valid and reliable. Partially, the Social Media variable has a positive and significant effect on Purchase Decisions, and the Brand Image variable also has a positive and significant effect on Purchase Decisions. Simultaneously, both independent variables also significantly influence Purchase Decisions at El Jastip Maumere. The coefficient of determination (R²) of 0.317 indicates that Social Media and Brand Image contribute 31.7% to Purchase Decisions, while the remaining 68.3% is influenced by other factors outside this study.

Dicken Naluraning Yasmara; Trenda Aktiva Oktariyanda; Meirinawati Meirinawati; Eva Hany Fanida

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The utilization of digital technology in government administration is a critical measure to improve employee performance and the efficiency of public services. However, the effectiveness of implementing this technology is highly determined by the degree to which employees accept the digital systems being used. This study aims to analyze the impact of digital technology acceptance on employee performance at the Mojoroto District Office in Kediri City. The research employs a quantitative method with an explanatory design. Information was obtained through a questionnaire survey distributed to all employees at the Mojoroto District Office, totaling 30 respondents, using total sampling techniques. Indicators of digital technology adoption were evaluated based on perceptions of benefits, operational ease, social pressure, and infrastructural support, while employee performance was assessed according to the quality of work output and responsibilities. Data analysis involved descriptive statistics, validity and reliability tests, and ordinal linear regression. The study findings indicate that digital technology acceptance has a positive and significant influence on employee performance. The coefficient of determination figure reveals that digital technology adoption can explain a large part of the fluctuations in employee performance, with the remaining variation influenced by variables outside the research model. These results imply that the greater the level of digital technology acceptance, the better the resulting employee performance. This study concludes that strengthening digital capabilities, technical guidance, and institutional support are key strategies for enhancing employee performance and public service quality at the district level.

Faiq Ghosan Alghoniy Albin; Rahmadsyah Rahmadsyah

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Forensic entomology is a branch of forensic science that utilizes insects and other arthropods as biological indicators in death investigations. This discipline plays a crucial role, particularly in cases of advanced decomposition, where conventional forensic methods often face limitations. One of the key contributions of forensic entomology is estimating the post-mortem interval (IPM), or time since death, which can assist investigators in reconstructing the chronology of events. Furthermore, entomological analysis can provide information regarding the location of death, possible movement of the body, and environmental conditions surrounding the crime scene. Common approaches include analyzing insect succession patterns that appear according to the stages of decomposition of the body and determining the age of larvae based on their developmental stage and growth rate. Environmental factors, particularly temperature, humidity, and microhabitat conditions, significantly influence insect development and therefore must be carefully considered in the analysis. This literature review aims to discuss the basic concepts, functions, and role of forensic entomology in law enforcement. Furthermore, this review emphasizes the importance of accurate insect species identification to improve the validity and reliability of the resulting time-of-death estimates.

Fitri Nanda Shafira; Dayu Rika Perdana; Amrina Izzatika; Muhammad Nurwahidin

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This research is based on the problem of declining morals of third-grade students at SD IT Baitul Muslim, which has implications for daily behavior, particularly in Pancasila Education learning. Students tend to exhibit attitudes that are inconsistent with positive character values, such as a lack of tolerance and a low sense of love for the homeland. The purpose of this study is to identify the significant influence of educators' roles in shaping the character of third-grade elementary school students in Pancasila Education subjects. The method used is an ex post facto method with a quantitative approach and a purposive sampling design. The study population consisted of 10 educators and 95 students, with a sample of 10 educators and 40 students from two selected classes. Data collection techniques were carried out through questionnaires and documentation that had been tested for validity using Aiken's V and reliability with Cronbach Alpha. Hypothesis testing using simple linear regression analysis showed a significance value of 0.044 which is smaller than 0.05 and a calculated F value of 5.692 which is greater than the F table of 2.27. Thus, the null hypothesis is rejected and the alternative hypothesis is accepted. The research findings confirm the significant influence of educators, particularly as demonstrators, classroom managers, facilitators, and evaluators, in shaping students' character in Pancasila Education. The implication of these findings is that educators need to optimize role models to improve students' character development.

Nabila Mutia Syifa; Dinda Alya Nazwa. S; Yoga Prawira Rukmana; Abdul Rahman Sofyan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The rapid growth of Sharia-based e-commerce reflects the increasing demand among Muslim consumers for transactions that comply with Islamic principles. However, digital transaction practices still raise various concerns, particularly regarding the clarity of contracts (akad), payment security, and information transparency. This study aims to explain Muslim consumers’ perceptions of the application of the legal maxim al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce transactions, with a focus on students of the State Islamic University of North Sumatra. This research employs a descriptive qualitative approach, using in-depth interviews with 10 informants as the primary data source, supported by questionnaire data to identify general tendencies in respondents’ perceptions. The findings reveal that although most respondents understand the maxim theoretically, they have not been able to apply it effectively in digital transaction contexts. The uncertainties experienced by respondents are predominantly triggered by technical factors, such as delays in payment confirmation, rather than shakk in the fiqh sense. Moreover, limited understanding of digital contract mechanisms contributes to uncertainty regarding the moment when a contract is considered legally valid. Information transparency emerges as a key factor in fostering yaqīn, particularly in relation to the clarity of product descriptions and transaction procedures. This study concludes that the application of al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce remains suboptimal due to limited digital fiqh literacy and insufficient technological reliability, highlighting the need for enhanced digital muamalah education and improved information quality on Sharia e-commerce platform.

Fadilah Fadilah; Bagus Dwicahyono

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

PLN (Persero) is the state-owned company responsible for supplying electrical energy in Indonesia and plays a crucial role in ensuring the reliability and continuity of power distribution. Therefore, all electrical equipment, particularly power transformers, must be maintained in safe and reliable operating conditions. Transformers function to change voltage levels from high to low or vice versa and are essential components in the electric power distribution system. One important transformer component that requires periodic maintenance is the On Load Tap Changer (OLTC). To maintain transformer performance and extend its service life, routine maintenance activities such as OLTC oil replacement are necessary. PT. PLN (Persero) ULTG Rangkasbitung conducts regular OLTC oil replacement twice a year as part of its preventive maintenance program. Transformer oil serves as both an insulating medium and a cooling agent; therefore, its condition greatly affects transformer reliability and operational safety. Degraded oil quality can cause insulation failure and reduce transformer efficiency. This study aims to describe the procedure and implementation of On Load Tap Changer oil replacement at the transformer substation of PT. PLN (Persero) ULTG Rangkasbitung. The research method used is field research, carried out through direct observation and interviews with maintenance personnel. The results of this study are expected to provide a clear understanding of the OLTC oil replacement process, support proper maintenance practices, and emphasize the importance of transformer maintenance in ensuring the reliability and sustainability of the electric power system.

Khoirun Nadia; Cantika Kunthi Prabandari; Tasya Madinah; Agus Milu Susetyo

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

This study aims to examine the effect of students’ organizational involvement on public speaking skills among students of Universitas Muhammadiyah Jember. Public speaking skills are essential soft skills required by students in both academic and professional settings, particularly for those who actively engage in public and organizational activities. This research employed a quantitative approach with an associative research design. The independent variable in this study was students’ organizational activeness (X), while the dependent variable was public speaking skills (Y). The research sample consisted of 169 students of Universitas Muhammadiyah Jember selected using proportionate stratified random sampling. Data were collected through a closed-ended questionnaire using a Likert scale, which had been tested for validity and reliability. Data analysis was conducted using descriptive and inferential statistical methods. The results showed that the organizational activeness instrument had a high level of reliability, while the public speaking skills instrument demonstrated a moderate level of reliability. Overall, students’ involvement in organizations plays an important role in developing public speaking skills through communication experiences, active participation, and increased self-confidence. This study is expected to serve as a reference for higher education institutions and student organizations in designing programs that support the development of students’ soft skills, particularly public speaking abilities.

Utari Tri Wahyuni; Hapsa Hapsa; Fajar Alan Syahrier

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Public service quality plays a crucial role in ensuring that social assistance is delivered effectively to vulnerable communities. This study aims to analyze the quality of public services in the distribution of social assistance by the Social Service Office of Kerinci Regency and to identify improvement efforts undertaken by the institution. This research employed a descriptive qualitative approach using observation, interviews, and documentation techniques. Informants consisted of Social Service officials, social facilitators, and beneficiary communities. Service quality analysis was conducted using the SERVQUAL dimensions: tangible, reliability, responsiveness, assurance, and empathy. The findings indicate that the social assistance distribution service in Kerinci Regency is generally adequate, particularly in the assurance and empathy dimensions. Beneficiaries feel that services are delivered fairly, transparently, and without discrimination. However, obstacles remain in the tangible, reliability, and responsiveness aspects, including limited service facilities, inaccurate beneficiary data due to incomplete DTKS updates, and delays in assistance distribution in remote areas caused by geographical constraints. To address these challenges, the Social Service Office has implemented periodic data validation, strengthened coordination with village administrations, and optimized digital-based social service information systems. This study provides empirical evidence that can serve as an evaluation reference for local governments in improving transparent, effective, and equitable social assistance services.

Murni Lestari; Dewi Sartika; Fatmayanti Fatmayanti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Hasna Risa Bilqis Aulia; Muh. Naufal Mahfuuzhoh; Dhio Gusty Miranda; Bintang Taufik Bisri

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of online platforms has transformed consumer purchasing behavior, including in the culinary MSME sector. Product availability across multiple online platforms has become an important factor influencing consumers’ purchasing decisions. This study aims to analyze the effect of the availability of culinary MSME products on various online platforms on consumer purchasing decisions. This research employs a quantitative approach using an explanatory research method. Data were collected through questionnaires distributed to consumers who had purchased culinary MSME products via more than one online platform. Data analysis techniques included validity testing, reliability testing, simple linear regression analysis, and hypothesis testing (t-test). The results indicate that the availability of culinary MSME products on various online platforms has a positive and significant effect on consumer purchasing decisions. These findings suggest that the easier culinary MSME products are to find, access, and consistently available across multiple online platforms, the higher the likelihood of consumers making purchasing decisions. This study is expected to contribute theoretically to digital marketing literature and provide practical insights for culinary MSMEs in developing effective multi-platform marketing strategies.