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Analytics

Andhini Winariyanti

The remarkable global ascent of BTS, a South Korean music group operating under HYBE Corporation (formerly Big Hit Entertainment), is inseparable from a well-orchestrated and adaptive public relations (PR) framework. This study examines how HYBE's PR strategies propelled BTS to international prominence while simultaneously aligning with the Sustainable Development Goals (SDGs), specifically SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). Adopting a qualitative methodology grounded in media content analysis, the research draws on data from international and national news coverage, official press materials, public speeches, digital platform content, and institutional documents spanning 2017 to 2024. Four strategic pillars characterize BTS's PR approach: (1) sustained authentic narrative construction centered on personal growth, social responsibility, and cultural pride; (2) strategic mobilization of the global ARMY fanbase as an active communication force; (3) integrated and innovative utilization of digital media ecosystems to amplify reach and engagement; and (4) deliberate repositioning of BTS as contributors to economic and industrial transformation through creative industries. The findings demonstrate that BTS's PR model does not merely serve commercial objectives; rather, it operates as a mechanism for advancing inclusive economic growth and fostering innovation within the global creative sector. This research contributes to the theoretical discourse on PR's evolving role at the intersection of popular culture, digital innovation, and global sustainable development.

Desi Natalia Rotinsulu; Nurdiana Nurdiana; Ni Ketut Kariani

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2026 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Consumption of meat sausages has the potential to increase the risk of non-communicable diseases due to their high saturated fat content. The development of plant-based analog sausages can be a healthier alternative. Banggai sweet potato has potential as a local carbohydrate source, while moringa seeds contain relatively high protein. This study aimed to determine the acceptability and proximate composition of analog sausages made from Banggai sweet potato flour and moringa seed flour. This study was an experimental research using a Completely Randomized Design (CRD) with three formulations (F1, F2, and F3). Organoleptic testing was conducted on 30 semi-trained panelists using a 5-point hedonic scale including color, aroma, taste, and texture. Data were analyzed using Shapiro–Wilk, Kruskal–Wallis, and Mann–Whitney tests. Proximate analysis was performed on the selected formulation. The results showed significant differences in all acceptability parameters (p < 0.05). Formulation F3 was the best formulation based on panelists’ preference level. Proximate analysis of formulation F3 per 100 grams showed moisture content of 7.54%, ash content of 1.61%, protein 7.67%, fat 11.28%, and carbohydrate 21.02%. Formulation F3 had the highest acceptance level and nutritional content with potential as a plant-based protein food alternative. Further studies are needed including mineral analysis, shelf-life testing, microbiological analysis, and industrial-scale development to improve product quality.

Sitti Hadra; Nabila Nabila; Dewi Suci; Firta Dewi; Ketrin Rinayanti Manullang

JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI (JITI) 2026 CV. ALIM'SPUBLISHING

Jaringan 5G, sebagai generasi kelima teknologi seluler, menyediakan kecepatan internet ultratinggi, latensi minimal, dan konektivitas superior dibandingkan pendahulunya. Penelitian ini bertujuan mengkaji evolusi, manfaat, serta hambatan implementasi 5G dalam berbagai domain kehidupan. Pendekatan metodologis yang diterapkan adalah studi pustaka (Library Research) dengan pengumpulan data dari literatur primer seperti buku, jurnal ilmiah, dan artikel peer-reviewed. Temuan penelitian mengindikasikan bahwa 5G menghasilkan dampak transformasional positif pada pendidikan (VRlearning), kesehatan (telesurgery), industri (Industry4.0), transportasi (V2X), dan smart city ecosystems. Meski demikian, deployasi 5G terkendala oleh biaya infrastruktur masif, keterbatasan device ecosystem, serta vulnerabilitas keamanan siber. Rekomendasi: Diperlukan integrasi advanced security frameworks dan dukungan infrastruktur policy-driven untuk optimalisasi adopsi dan sustainability jaringan 5G.

Sitti Hadra; Nabila Nabila; Dewi Suci; Firta Dewi; Ketrin Rinayanti Manullang

JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI (JITI) 2026 CV. ALIM'SPUBLISHING

Jaringan 5G, sebagai generasi kelima teknologi seluler, menyediakan kecepatan internet ultratinggi, latensi minimal, dan konektivitas superior dibandingkan pendahulunya. Penelitian ini bertujuan mengkaji evolusi, manfaat, serta hambatan implementasi 5G dalam berbagai domain kehidupan. Pendekatan metodologis yang diterapkan adalah studi pustaka (Library Research) dengan pengumpulan data dari literatur primer seperti buku, jurnal ilmiah, dan artikel peer-reviewed. Temuan penelitian mengindikasikan bahwa 5G menghasilkan dampak transformasional positif pada pendidikan (VRlearning), kesehatan (telesurgery), industri (Industry4.0), transportasi (V2X), dan smart city ecosystems. Meski demikian, deployasi 5G terkendala oleh biaya infrastruktur masif, keterbatasan device ecosystem, serta vulnerabilitas keamanan siber. Rekomendasi: Diperlukan integrasi advanced security frameworks dan dukungan infrastruktur policy-driven untuk optimalisasi adopsi dan sustainability jaringan 5G.

Ramadhan; Soleh, Badrus; Junaidi, Achmad

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

Ramadhani, Amira Putri; Sari, Nur Laila; Fadhilah, Illiyin Aulia; Kurniawan, Viena

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to analyze the proportion and distribution of the Community Empowerment budget in the APBKal of Kalurahan Sitimulyo for the 2026 fiscal year and evaluate its alignment with inclusive development principles. The study employs a descriptive quantitative approach using APBKal documents, supported by limited interviews and observations. The results show that the allocation for community empowerment accounts for only 4.63% of total village expenditure, with an uneven distribution dominated by agriculture, livestock, and industrial sectors. Meanwhile, areas related to inclusivity, such as women’s empowerment, child protection, and MSMEs, receive relatively small portions. This indicates that budgeting remains oriented toward production-based economic sectors, and the principles of equity and inclusiveness have not been proportionally reflected. Although it refers to SDGs Desa and gender mainstreaming principles, their implementation still requires strengthening.

Sri Maharani; Erwin Permana

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the skills gap in the era of the Industrial Revolution 4.0 and the factors influencing it. The research employed a descriptive-analytical approach based on literature studies and the author’s analysis of the dynamics of formal education curricula and the development of industrial needs. The findings indicate that formal education curricula that are less adaptive to technological developments are the main factor causing the skills gap. In addition, the slow adaptation to technology in educational and industrial environments, as well as the unequal distribution of skills development across various regions in Indonesia, further widen the gap between graduates’ competencies and labor market demands. This condition affects the low readiness of the workforce in facing digital transformation and global competition. The study concludes that the skills gap is a strategic issue requiring serious attention from the government, educational institutions, and the industrial sector. Curriculum reform that is responsive to technological advancements, strengthening digital literacy, and ensuring equal access to training and skills development are essential steps to improve the competitiveness of Indonesian human resources. These efforts are expected to support poverty reduction, reduce social inequality, and achieve the long-term national development goals toward Indonesia Golden Vision 2045.

Arny Juliyanti; Husni Awali

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

Aura Devi Hernanda; Nur Qoilun

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the environmental impact of waste generated by the gecko processing home industry based on environmental law regulations in Indonesia. In its processing activities such as lizards and snakes. These activities produce organic waste in the form of animal organs, blood, body fluids, and other waste in the materials that are later utilized as catfish feed. The research method used is qualitative with a normative juridical approach, statutory approach, and literature study. Data were obtained from laws and regulations , scientific journal, and environmental law literature. The results of the study indicate that the disposal of waste into rivers can increase Biological Oxyen Demand and Chemical Oxygen Demand (COD) levels, cause unpleassant odors, and reduce water quality and public health. The utilization of waste as catfish feed can reduce the amount of waste disposed of, however, it still requires hygienic processing to prevent biological risks. From the perspective of environmental law, the direc disposal of the waste into rivers is not in accordance with Law No. 32 of 2009 concerning Environmental Protection and Management and Government Regulation No. 22 of 2021 concerning the Implementation of Environmental Protection and Management. Therefore, better waste management is needed through proper waste treatment, increased awareness among business actors, and goverment supervision so that home industries can operate sustainably and in an environmentally friendly manner

Hidayati, Arina; Azzakhusna, Famita; Triyono, Triyono

Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Sekolah Menengah Kejuruan (SMK) dituntut menghasilkan lulusan yang siap kerja dan mampu beradaptasi dengan perkembangan industri. Namun, proses pembelajaran akuntansi di beberapa SMK di Kabupaten Karawang masih didominasi metode konvensional yang berpusat pada guru dan belum sepenuhnya menerapkan pembelajaran berbasis pemecahan masalah sesuai kebutuhan dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kompetensi guru akuntansi melalui pembelajaran berbasis Design Thinking. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif yang meliputi identifikasi kebutuhan, perencanaan program, pelaksanaan pelatihan, pendampingan, dan evaluasi kegiatan. Pelatihan memperkenalkan tahapan Design Thinking yang terdiri atas empathize, define, ideate, prototype, dan test. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, pre-test dan post-test, serta penilaian terhadap perangkat pembelajaran yang dihasilkan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam menerapkan pembelajaran akuntansi yang inovatif. Peserta menunjukkan peningkatan pemahaman terhadap konsep Design Thinking, kemampuan menyusun perangkat pembelajaran kontekstual, serta motivasi untuk mengembangkan pembelajaran yang berpusat pada siswa. Hasil post-test menunjukkan rata-rata pemahaman guru mencapai 75,88 dan lebih dari 80% peserta mampu menjawab dengan benar tahapan Design Thinking. Kegiatan ini menyimpulkan bahwa Design Thinking dapat menjadi pendekatan pembelajaran yang efektif untuk meningkatkan kompetensi pedagogik guru serta mendukung pengembangan pembelajaran akuntansi yang kontekstual, kolaboratif, dan sesuai dengan kebutuhan industri.

Dian Wulandari; Hardoyo, Hardoyo; Sulastri, Sulastri

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Perkembangan ilmu pengetahuan dan teknologi yang pesat di Indonesia telah mendorong pertumbuhan industri secara signifikan. Meskipun memberikan dampak positif terhadap peningkatan perekonomian masyarakat, pertumbuhan industri juga menimbulkan dampak negatif apabila tidak diiringi dengan pengelolaan lingkungan yang baik, seperti pencemaran dan kerusakan lingkungan hidup. Salah satu solusi yang dapat diterapkan dalam mengurangi dampak tersebut adalah pengelolaan limbah cair melalui sistem Instalasi Pengolahan Air Limbah (IPAL). PT. X, sebagai perusahaan BUMN, turut berkontribusi dalam pengelolaan lingkungan melalui penerapan IPAL. Fokus IPAL di PT. X meliputi perencanaan dan rekayasa instalasi, audit dan inspeksi sistem air, serta monitoring dan pengujian kualitas limbah, khususnya limbah domestik. Limbah domestik, yang berasal dari aktivitas rumah tangga seperti air bekas mandi, mencuci, dan dapur, diolah melalui metode IPAL agar dapat dimanfaatkan kembali untuk keperluan non-konsumsi, seperti penyiraman tanaman dan irigasi. Pengolahan ini menjadi langkah strategis dalam mendukung pembangunan industri yang ramah lingkungan dan berkelanjutan.

Dian Wulandari; Hardoyo, Hardoyo; Sulastri, Sulastri

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Perkembangan ilmu pengetahuan dan teknologi yang pesat di Indonesia telah mendorong pertumbuhan industri secara signifikan. Meskipun memberikan dampak positif terhadap peningkatan perekonomian masyarakat, pertumbuhan industri juga menimbulkan dampak negatif apabila tidak diiringi dengan pengelolaan lingkungan yang baik, seperti pencemaran dan kerusakan lingkungan hidup. Salah satu solusi yang dapat diterapkan dalam mengurangi dampak tersebut adalah pengelolaan limbah cair melalui sistem Instalasi Pengolahan Air Limbah (IPAL). PT. X, sebagai perusahaan BUMN, turut berkontribusi dalam pengelolaan lingkungan melalui penerapan IPAL. Fokus IPAL di PT. X meliputi perencanaan dan rekayasa instalasi, audit dan inspeksi sistem air, serta monitoring dan pengujian kualitas limbah, khususnya limbah domestik. Limbah domestik, yang berasal dari aktivitas rumah tangga seperti air bekas mandi, mencuci, dan dapur, diolah melalui metode IPAL agar dapat dimanfaatkan kembali untuk keperluan non-konsumsi, seperti penyiraman tanaman dan irigasi. Pengolahan ini menjadi langkah strategis dalam mendukung pembangunan industri yang ramah lingkungan dan berkelanjutan.

Komang Trisna Handayani

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Tourism in Bali, as the backbone of the regional economy, absorbs more than 50% of the workforce and gives rise to complex labor dynamics. Although Law No. 13 of 2003 on Manpower and Law No. 21 of 2000 on Trade Unions guarantee worker protection and freedom of association, the reality on the ground is still marked by the misuse of fixed-term employment contracts (PKWT), violations of outsourcing regulations, and both structural and cultural barriers to union formation. This article employs a normative juridical approach, using statute, conceptual, and case-based methods to analyze the regulatory framework and the responses of workers, employers, and government actors in addressing industrial relations disputes within Bali’s tourism sector. The findings reveal a significant gap between written legal norms and actual practice: repeated extensions of PKWT, outsourcing of core tasks such animal caretaking, union-busting through dismissal of union members, and weak law enforcement at regional level. Trade unions play a role in mediation and advocacy, but their performance is hindered by employer intimidation, low legal literacy among workers, and limited institutional support. Bridging this gap requires strict oversight, legal education for workers, as well as the strengthening of union capacity and the authority of local governments.

Ibni Sahara; Meifina Dwi Rezky; Amanda Dewi Lestari; Puji Desta Ananda; Nazeli Adnan

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Economic growth in ASEAN countries has shown heterogeneous dynamics, particularly in the post-pandemic period. This study aims to analyze the effect of economic complexity, manufacturing value added, and foreign direct investment on economic growth in ASEAN-8 countries during 2015–2024. The study employs a quantitative explanatory approach using panel data regression analysis. The data were obtained from the World Development Indicators (World Bank) and Harvard Growth Lab. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The results indicate that economic complexity has a negative and significant effect on economic growth, suggesting that increasing economic sophistication does not automatically promote growth when industrial and institutional readiness remain limited. Meanwhile, the manufacturing sector has a positive but insignificant effect on economic growth. In contrast, foreign direct investment has a positive and significant effect on economic growth through capital accumulation and technology transfer. Simultaneously, all independent variables significantly affect economic growth in ASEAN-8 countries. These findings imply the importance of strengthening industrial capacity, institutional quality, and technological readiness to support sustainable economic growth in ASEAN countries.

Muhammad Zidan Gani; Nur Qoilun

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

Hanna Mathoroza

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The high rate of occupational accidents globally and nationally demands the strengthening of Occupational Health and Safety (OHS) management systems, particularly in the high-risk industrial sectors. The study aims to analyze the implementation of safety induction at PT X and develop audiovisual educational media as a solution to improve occupational safety understanding. The research method employed is descriptive qualitative, with data collection techniques including field observations, in-depth interviews, and review of corporate documents, Problem prioritization was determined using the Urgency, Seriousness, and Growth (USG) method, while root cause analysis was conducted using a Fishbone diagram. Research findings indicate that the current oral delivery method for safety induction is ineffective, as evidenced by 13% of participants needing to retake the comprehension test. As an intervention, “POWER SAFE” video media was developed, which, based on the Methodology, Effectiveness, Efficiency, and Relevance (MEER) analysis, proved to have the highest effectiveness and relevance in delivering standardized safety information. The implications of study emphasize that the use of structured digital media is a strategic step to minimize gaps in understanding and strengthen the safety culture within high-risk work environments.

Hanna Mathoroza

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The high rate of occupational accidents globally and nationally demands the strengthening of Occupational Health and Safety (OHS) management systems, particularly in the high-risk industrial sectors. The study aims to analyze the implementation of safety induction at PT X and develop audiovisual educational media as a solution to improve occupational safety understanding. The research method employed is descriptive qualitative, with data collection techniques including field observations, in-depth interviews, and review of corporate documents, Problem prioritization was determined using the Urgency, Seriousness, and Growth (USG) method, while root cause analysis was conducted using a Fishbone diagram. Research findings indicate that the current oral delivery method for safety induction is ineffective, as evidenced by 13% of participants needing to retake the comprehension test. As an intervention, “POWER SAFE” video media was developed, which, based on the Methodology, Effectiveness, Efficiency, and Relevance (MEER) analysis, proved to have the highest effectiveness and relevance in delivering standardized safety information. The implications of study emphasize that the use of structured digital media is a strategic step to minimize gaps in understanding and strengthen the safety culture within high-risk work environments.

Aldi Bragi Muslim; Mohammad Fatkhurrokhman

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

The development of transportation technology encourages companies to improve vehicle monitoring systems to be more effective and measurable, particularly in addressing speeding violations that can increase accident risks and reduce operational efficiency. This study aims to analyze the implementation and effectiveness of using a buzzer integrated with the Teltonika FMB910 GPS module as a vehicle speed warning indicator at PT. Lacak Cipta Aktual. This research employs a qualitative descriptive method with a case study approach, where data were collected through observation, interviews, and documentation during a one-month industrial internship and analyzed using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results show that the system is capable of detecting overspeed conditions and automatically activating the buzzer when the vehicle speed exceeds the predefined threshold of 80 km/h. Based on logbook data, the system achieved a success rate of 93.9% in responding to overspeed conditions. The use of a buzzer is proven effective in providing immediate warnings to drivers, thereby improving driver awareness and speed control. However, the system still has limitations, particularly its dependence on GPS signal stability and vehicle electrical conditions. Overall, this study demonstrates that the integration of GPS and a buzzer provides a simple, effective, and cost-efficient solution to enhance driving safety and fleet management efficiency.

Elly Joenarni; Eny Rachmawati; Mega Darmi Novita; Ahfi Nova Ashriana

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study explores the relationship between service quality dimensions and customer loyalty in high-contact service industries, including healthcare, hospitality, and financial services, particularly in emerging markets. Using the SERVQUAL model, which identifies five key dimensions tangibles, reliability, responsiveness, assurance, and empathy the research examines how these dimensions influence customer loyalty. A quantitative research design is employed, with data collected through a cross-sectional survey of 400 respondents using a structured questionnaire. The study analyzes service quality, customer satisfaction, and loyalty using Structural Equation Modeling (SEM), regression analysis, and Exploratory Factor Analysis (EFA). Findings reveal that reliability and empathy are the most influential factors in fostering loyalty, with customer satisfaction acting as a mediator. Additionally, the research highlights the role of perceived value and customer experience in moderating these effects, particularly in sectors like healthcare and hospitality. The study extends the SERVQUAL model by integrating new dimensions such as customer experience and perceived value, offering a more comprehensive framework for understanding service quality in high-contact industries. These insights provide actionable recommendations for service managers to enhance customer loyalty by addressing both functional and emotional aspects of service quality

Riyani, Etik Ipda; Prasetiyo, Yudhi; Pradana, Novta Winkey

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.