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Aditya Catur Siwi; Dhanan Abimanto; Adenanthera Lesmana Dewa

Shipping and Transport Management Journal 2025 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the significant role of leadership, motivation, work discipline, and compensation in improving employee performance at PT Kereta Api Indonesia (Persero) Daop IV Semarang. This research adopts a quantitative associative approach, providing a clear understanding of the key factors that influence employee performance. Data were collected through a Likert-scale questionnaire, which was distributed to 80 respondents who are permanent employees of Daop IV Semarang. The data analysis was carried out using SPSS version 26, which included validity and reliability tests, as well as multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results reveal that leadership, motivation, work discipline, and compensation all have a positive and significant impact on employee performance. Among these variables, motivation was found to be the most dominant factor influencing performance. This finding suggests that fostering higher motivation and effective leadership can significantly enhance employee performance. This research provides practical implications for PT KAI management to enhance productivity through strengthening discipline culture, implementing fair compensation systems, and promoting participative leadership styles.

Aderia Rimitha Djami; Roesjanto Roesjanto; Wasi Sumarsono

Shipping and Transport Management Journal 2025 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the effect of service quality on passenger satisfaction at Tingkir Bus Terminal, Salatiga City. Service quality is an essential factor in achieving customer satisfaction, especially in public transportation services that cater to the needs of the community. The study underscores the importance of efficient and reliable services in improving the overall passenger experience. This research uses a quantitative approach, employing a survey method with 100 respondents who are passengers at the terminal. Data were collected through a Likert-scale questionnaire, designed to measure various aspects of service quality such as timeliness, comfort, and customer support. The data were analyzed using SPSS version 26, with procedures including validity tests, reliability tests, simple linear regression, and hypothesis testing (t-test). The results show that service quality has a positive and significant effect on passenger satisfaction, suggesting that higher service quality leads to increased satisfaction. This finding emphasizes the critical role of service quality in enhancing the operational success of public transportation services. The study’s findings are expected to serve as valuable evaluation material for improving service quality and provide practical insights for terminal management to enhance passenger satisfaction in the future.

Miptahul Jannah Harahap; Andar Sri Sumantri; Sulistyowati Sulistyowati

Logistics and Supply Chain Insights 2025 Indonesian Maritime Researchers and Lecturers

This research aims to analyze the partial and simultaneous influence of four independent variables—Ticket Price (X_1), Service Quality (X_2), Customer Trust (X_3), and Promotion (X_4)—on Ship Ticket Purchase Decisions (Y) at PT. PELNI Semarang Branch. Utilizing an associative quantitative method with a sample of 100 passenger respondents (N=100), the data were analyzed using multiple linear regression (SPSS 22.0). The model demonstrated a strong explanatory power, accounting for 55.7% of the variation in purchase decisions (Adjusted\ R^2 = 0.557). The t-test results indicate that all independent variables have a positive and significant influence on Purchase Decisions (all t_{hitung} > 1.9853). The Promotion variable (X_4) showed the strongest individual influence (\beta = 0.282, t=4.777), highlighting the critical nature of effective information dissemination and communication strategies in attracting and guiding mass maritime consumers. Customer Trust (X_3) and Service Quality (X_2) also proved highly significant, affirming the essential role of State-Owned Enterprise (BUMN) integrity and service reliability in mitigating perceived maritime travel risks. Managerial implications suggest PT. PELNI prioritizes enhancing Promotion through digital media and maintaining the fairness of Price setting, which remains a key consideration for this market segment.

Arjun Andi Gunawan

Port Management and Maritime Administration Journal 2025 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the impact of facilities, security, and services of the Syahbandar office on the satisfaction of fishermen at the Pantai Fishing Port (PPP) Tegalsari, Tegal City. The research method used is a quantitative approach with an associative model, where data is collected through a questionnaire distributed to 100 fishermen operating at PPP Tegalsari. Data analysis is performed using SPSS version 26 with validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that, simultaneously, the variables of facilities, security, and services have a positive and significant impact on fishermen’s satisfaction. Partially, the service variable has the most dominant influence on fishermen’s satisfaction compared to the facilities and security variables. This indicates that improving the quality of services at the Syahbandar office, providing adequate port facilities, and ensuring security at the port are key factors in creating fishermen’s satisfaction. This study is expected to provide input for port managers to enhance public service quality in the fisheries sector and promote policies that better address the needs and comfort of fishermen in their activities at the port.

Amalia Nur Baeti; Sulistyowati Sulistyowati; Roesjanto Roesjanto

Port Management and Maritime Administration Journal 2025 Indonesian Maritime Researchers and Lecturers

Maritime safety is a fundamental aspect of the sea transportation system and plays a crucial role in supporting the smooth operation of trade, tourism, and community mobility between islands. Ensuring safety is not only dependent on the technical condition of vessels but also on the effectiveness of supervision and operational management at ports. This study aims to analyze the influence of ship traffic, ship document inspection, and vessel seaworthiness on maritime safety at Tanjungpinang Port. The research employed a quantitative approach, with data collected through questionnaires distributed to port officers, ship captains, and crew members, as well as field observations to strengthen empirical findings. The collected data were analyzed using SPSS software through validity tests, reliability tests, and multiple linear regression analysis to determine the relationship and contribution of each variable. The results indicate that all three variables ship traffic, document inspection, and vessel seaworthiness have a positive and significant influence on maritime safety. These findings suggest that proper ship traffic management, orderly administrative inspections, and ensuring that vessels are seaworthy play essential roles in reducing the risk of accidents at sea. This study provides practical implications for port authorities and the Ministry of Transportation, particularly in strengthening supervision systems, improving inspection quality, and enhancing maritime safety management in the Riau Archipelago region, especially at Tanjungpinang Port

Muhamad Hikam Firdaus; Sulistyowati Sulistyowati; Andar Sri Sumantri

Shipping and Transport Management Journal 2025 Indonesian Maritime Researchers and Lecturers

This study aims to evaluate the factors influencing passengers’ interest in purchasing tickets for the KM. Kirana 1 ship on the Sampit route. In the era of increasing competition in maritime transportation, understanding consumer interest factors is essential for shipping companies to enhance their marketing strategies and stay competitive. This research employs a quantitative approach using a survey method involving passengers of KM. Kirana 1. The variables examined in this study include price, service quality, promotion, and perceived comfort, which are considered key determinants in customer decision-making. Data were analyzed using SPSS to test validity, reliability, and the relationships among these variables. The results indicate that price, service quality, and comfort significantly affect passengers’ interest in purchasing tickets, while promotion has an insignificant effect. These findings provide practical implications for shipping management to improve service quality, comfort, and pricing strategies to maintain customer satisfaction and loyalty, which are critical in the highly competitive maritime industry.

Fakhri Iqbal Maulana; Sigit Mujiarto; Arif Rahman Saleh

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Management of household waste in Final Disposal Sites (TPA) faces a serious problem, where most of the waste accumulates and is difficult to decompose due to its complex nature. This condition substantially inhibits natural decomposition processes and limits the effectiveness of recycling efforts. Pre-processing operations, such as sorting and crushing, which are still dominated by manual methods, are proven to be inefficient, high-risk, and require large allocations of land resources and manpower. Therefore, automated technological innovation is needed to facilitate the efficient separation of organic components from inorganic materials (packaging). This research was conducted to determine the design and structural strength analysis of a hammer mill type depackaging machine, carried out using Solidworks software. Structural analysis simulation utilizes Finite Element Analysis (FEA) to determine the structural strength of the machine. The specifications of the hammer mill type depackaging machine include a capacity of 3000 kg/hour, a hammer mill input power of 12 KW, and a rotational speed of 2500 rpm with a torque of 34.54 Nm. Meanwhile, the screw conveyor input power is 0.75 KW and the rotational speed is 20 rpm. The FEA simulation analysis results for the hammer mill type depackaging machine showed that the maximum Von Mises stress value recorded is 3,022×10^7   N⁄m^2 , the maximum displacement value measured is very minimal, namely 2,793×10^(-1)  mm, and the Factor of Safety (FOS) obtained is 8.3. This FOS value significantly exceeds the required minimum safety limit (>3), confirming that the machine design has optimal reliability, fatigue resistance, and structural integrity for operation under intensive working conditions at the TPA. The conclusion of this study indicates that the engineering design of this hammer mill type depackaging machine is safe and meets structural technical requirements to proceed to the implementation phase, potentially becoming a sustainable technological solution in improving the efficiency of waste pre-processing.

Ainun Jariyah; M. Muhayin A Sidik; Dewi Zakia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  

Dewi Masithoh; Raden Ayu Aminah Rizkia Puspita Sari

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research explores how transformational leadership, work environment, and workload affect the organizational commitment of the Kebumen Regency Education, Youth, and Sports Office. This census-based quantitative study used a sample of 120 respondents, and data were collected through questionnaires. Validity, reliability, and classical assumptions were tested before the analysis. Multiple linear regression analysis was conducted using SPSS 26 to test the relationships between variables. The findings reveal that transformational leadership does not have a significant effect on organizational commitment. On the other hand, an excellent work environment greatly enhances employee welfare and has a substantial positive impact on organizational commitment. Workload is also found to positively affect organizational commitment, as a proportional workload encourages higher levels of employee accountability. Together, these three independent variables explain 55.4% of the variance in organizational commitment, with other factors accounting for the remaining portion. The study concludes that improving the work environment and managing workload effectively are key factors in increasing organizational commitment.

Reza Irsyadul Anam

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

APIs (Application Programming Interfaces) have become a key component in the development of modern digital products and the transformation of cloud-based services. Its ability to provide structured access to data and enable cross-platform integration makes APIs at the core of the enterprise's digital architecture. However, the high level of API openness poses increasingly complex security challenges, including potential data exploitation, injection attacks, credential misuse, and exploitation of business logic loopholes. This article examines the strategic role of APIs in the digital ecosystem, analyzes the operational risks that arise from API exposure, and evaluates the effectiveness of basic defense mechanisms such as API Gateways and Web Application Firewalls (WAFs). The findings of the study show that while both solutions play an important role in controlling access, filtering, and mitigating attacks at the surface layer, they have not been able to provide comprehensive protection against modern API threats that are dynamic, distributed, and often exploit weaknesses at the application and business logic levels. Therefore, a more holistic, layered, and sustainable API security approach is needed, including anomalous behavior detection, API abuse protection, and real-time monitoring to maintain the integrity and reliability of digital services.  

Rakhmawati, Arri Maulida; Dianti, Ergita Rahma; Mafiroh, Ita Faikotul; Sulasih, Sulasih

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the factors influencing members’ decisions to take murabahah financing at BMT Mentari Umat Wangon. The research employed a quantitative approach with descriptive and verification methods. The population consisted of active members using murabahah financing, selected through purposive sampling. Independent variables included service quality, knowledge of Islamic products, trust, location, promotion, profit margin, and financing procedures, while the dependent variable was the members’ financing decision. Data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The results show that service quality, Islamic product knowledge, trust, profit margin, and financing procedures significantly affect members’ decisions, whereas location and promotion have no significant effect. The most dominant factors are service quality and institutional trust. These findings support the Theory of Planned Behavior (TPB), which emphasizes that attitudes, trust, and perceived control are key determinants of financial decision-making. The study implies that BMT should enhance service quality, strengthen financial literacy related to Islamic products, and develop digital-based service systems to improve efficiency and competitiveness.

Ni Komang Tri Puspaningrum; Ni Putu Nita Anggraini; I Wayan Gede Anton Setiawan Jodi; Putu Oktaviani; Ni Putu Mutiara Kasih

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The motorcycle industry in Indonesia has experienced rapid development, particularly in the scooter segment, which dominates the market due to its convenience and efficiency. Despite this growth, Yamaha’s market share has shown fluctuations, indicating inconsistent consumer purchase intention. This study aims to analyze the effect of Word of Mouth (WOM), Brand Image, and Social Media Marketing (SMM) on purchase intention of Yamaha motorcycles in Denpasar City, using the Theory of Reasoned Action (TRA) as the underlying framework. The research employed a quantitative approach with a survey method involving 104 respondents. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results demonstrate that WOM, Brand Image, and SMM each have a positive and significant effect on purchase intention, with WOM emerging as the most dominant factor. The regression model indicates that these three variables jointly explain 77.2% of the variance in purchase intention, while the remaining 22.8% is explained by other factors not included in this study. The findings confirm that strengthening WOM, enhancing brand image, and optimizing social media strategies are essential to increase consumer purchase intention. This study contributes to both theoretical development and managerial practice in the field of consumer behavior and marketing strategy in the automotive industry.

MonalisaMonalisa; Asriah Syam; Cindy Yoel Tanesa; Gracela Marisa; Carolina Mustikarini +1 more

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The blue economy is widely promoted as a pathway to sustainable development, yet women’s enterprises remain marginalized by structural barriers. This study investigates whether support systems directly influence the sustainability of coastal women’s businesses in Bulukumba South Sulawesi, Indonesia, while applying the Quintuple Bottom Line (QBL) and Theory of Change (Toc) frameworks. A quantitative design using survey data from women-led micro, small, and medium enterprises (MSMEs) was analyzed through structural equation modeling (SEM). The model assessed the reliability of constructs and tested the hypothesized effect of support systems including access to finance, social support, and public policy on sustainability outcomes. Findings reveal that although the measurement model demonstrated reliability and validity, support systems showed no significant direct effect on sustainability. This result contrasts with much of the existing literature but aligns with recent studies emphasizing mediation through financial literacy, managerial capacity, and institutional scaffolding. The study thus adds nuance by demonstrating that external interventions, in isolation, are insufficient for sustaining women’s enterprises in coastal contexts. The research contributes theoretically by extending QBL and Toc to gendered coastal entrepreneurship and practically by highlighting the need for integrated, gender-sensitive policies. Future research should examine mediating and moderating mechanisms that translate support into long term sustainability.

Diah Haryati; Hanesman Hanesman

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The learning model that can be used to make students active is the Problem-Based Learning (PBL) model. The Problem-Based Learning model is a problem-based learning, where learning is centered on students so that students are required to provide solutions to the problems given. This study aims to determine how much impact the application of the PBL model has in improving student learning outcomes on learning the Basics of Electronic Engineering at SMK Negeri 2 Dumai. The type of research used is quantitative research with a quasi-experimental method using a pretest-posttest control group design. The research subjects consisted of 64 students divided into two groups, namely class X TEI SMK Negeri 2 Dumai as an experimental group that applies the PBL model (36 students) and class X TEI SMK Negeri 3 Dumai as a control group that applies the conventional learning model (28 students). The research instrument was a multiple-choice objective test of 25 items whose validity and reliability had been tested with a Cronbach's Alpha value of 0.843. The data analysis technique used descriptive statistics and Independent Samples T-Test. The results showed a significant difference in learning outcomes between the experimental and control classes, with a t-test value of 4.168 and a significance level of 0.000 (p < 0.05). The experimental class experienced an average increase in learning outcomes of 15.55 points (from 64.78 to 80.33), while the control class only increased by 7.57 points (from 63.43 to 71.00), with a posttest average difference of 9.333 points. Furthermore, the PBL model was also effective in reducing the ability gap between students, as indicated by a decrease in the standard deviation from 9.457 to 8.021. It can be concluded that the implementation of the PBL learning model has a significant impact on improving student learning outcomes in the Fundamentals of Electronic Engineering course at SMK Negeri 2 Dumai.

Saputra, Wisnu Adi; Wahyu K, Brahma; Harianto, Kukuh

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to determine the effect of service quality (X1), electronic word of mouth (e-WOM) (X2), and consumer experience (X3) on purchasing decisions (Y) among consumers of Facebook Marketplace in Kediri. This research is a quantitative study processed using statistical methods. The data collection techniques used were primary and secondary data. The sampling technique employed was incidental sampling, with a total sample of 96 respondents. The research data were obtained through questionnaires, literature studies, and documentation. The analytical techniques used include validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and the coefficient of determination test. The results of the multiple linear regression analysis yielded the equation:Y = 5.686 + 0.191X1 + 0.242X2 + 0.425X3 + e. The t-test results showed that the service quality variable obtained a t-value of 2.215 with a significance level of 0.029, the e-WOM variable obtained a t-value of 2.072 with a significance level of 0.041, and the consumer experience variable obtained a t-value of 4.557 with a significance level of 0.000. The F-test results showed an F-value of 39.217 with a significance level of 0.000. Based on these results, it can be concluded that there is a partial effect of service quality on purchasing decisions, e-WOM on purchasing decisions, and consumer experience on purchasing decisions. Moreover, there is a simultaneous influence of service quality, e-WOM, and consumer experience on purchasing decisions.

Feriyana Putri Ramadania; Rafikhein Novia Ayuanti; Agung Pambudi Mahaputra

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to determine the effect of location, store atmosphere, and content marketing on Generation Z consumer purchasing decisions at Hakui Kopi 0 KM Tulungagung. This type of research uses quantitative research with associative methods. Sampling was carried out using purposive sampling method, the population in this study were generation z consumers at Hakui Kopi 0 KM Tulungagung. The data used in this study are primary data using a questionnaire and get a sample size of 144 which can be obtained using Hair's formula. The analysis technique used in this study consists of validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test, and determination coefficient test (R2). The results of the study indicate that partially the location has a positive and significant effect on purchasing decisions with a significance value of 0.000> 0.05. Furthermore, Store Atmosphere partially has a positive and significant effect on Purchasing Decisions with a significance value of 0.000 <0.05. Content Marketing has a positive and significant effect on Purchasing Decisions with a significance value of 0.000> 0.05. The influence of Location, Store Atmosphere, and Content Marketing simultaneously has a positive and significant effect on Generation Z Consumer Purchasing Decisions at Hakui Kopi 0 KM Tulungagung.

Mario Nahak; Wolfgang Asindo Seran; Rosalia Mulyani; Ivony Sarlin Asa

Jurnal Pendidikan Dirgantara 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the effect of the application of the Discovery Learning learning model on student learning outcomes in Geography class X at Sinar Pancasila Betun Private High School. The study used an experimental method with a pretest-posttest control group design. The study population was all students of class X, with a purposive sampling technique consisting of an experimental class and a control class. The research instrument was a multiple-choice learning outcome test that had been tested for validity and reliability. The results showed a significant increase in learning outcomes in the experimental class after the application of the Discovery Learning learning model. The average posttest score of the experimental class was 74.0236, higher than the control class of 19.2045. Hypothesis testing using the t-test showed that the calculated t value > t table at a significance level of 5%, so the alternative hypothesis was accepted. This means that there is a positive effect of the use of the Discovery Learning learning model on student learning outcomes. Based on these findings, it is concluded that the Discovery Learning learning model is effective for improving student learning outcomes in Geography learning and can be used as an alternative innovative learning strategy in schools.

Putu Ayu Diah Widari Putri; Nyoman Yudha Astriayu Widyari; Ida Ayu Komang Tiara Pratistha Sari

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

Syaiful Anwar; Mujito Mujito

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the quality of waste transportation services provided by the Waste Management UPT in Bogor Regency, with a case study in Harapan Jaya Village. The research employed a descriptive quantitative approach using questionnaires distributed to 100 community respondents. The variables examined refer to the five service quality dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy. The findings indicate that community perceptions of waste transportation services fall into the “fairly good” category, with an overall average score of 3.39. Specifically, the tangibles dimension scored 3.46 (fairly good), reliability 3.47 (fairly good), responsiveness 3.16 (fairly good but lowest), assurance 3.21 (fairly good), and empathy 3.63 (good, highest). These results suggest that waste transportation services have been running fairly well, though improvements are needed, particularly in responsiveness. The study’s findings are expected to provide input for the Bogor Regency Environmental Agency to enhance the effectiveness and quality of waste management services, as well as encourage greater community participation in maintaining environmental cleanliness.

Heni Risnawati; Tuti Nadhifah; Jilma Dewi Ayu Ningtyas

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.