Publication Search

This study aims to determine the cost of production for Sa'dan woven fabric using two cost calculation methods, namely full costing and variable costing. These methods are applied to analyze the cost differences involved in the production process. Data were collected through observation and direct interviews with the weavers. Based on the research findings, the cost of production per sheet of woven fabric using the full costing method is Rp 316,800, which includes the costs of raw materials, labor, and production overheads. In contrast, the calculation using the variable costing method results in a lower production cost, amounting to Rp 314,690. Additionally, the uncertainty in the production quantity also affects the cost incurred. The higher the production quantity, the greater the cost incurred, which impacts the setting of selling prices and the desired profit by the weaver. Therefore, it is important for the weavers to consider efficiency in production planning in order to optimize costs and maximize profits. By understanding the differences between these two methods, the weavers are expected to make more accurate pricing decisions based on the current production conditions, ensuring better business sustainability.  

The use of e-wallets is increasing in Indonesia, especially during the Covid-19 pandemic. The most popular digital wallets in Indonesia, such as Go-Pay, OVO, ShopeePay, Dana, and LinkAja, have adapted the mobile banking system, making it easy for users to download the app through the Play Store or App Store. According to Insight Asia, DANA is ranked third in terms of number of users after Gopay and OVO, with 221 respondents from major Indonesian cities. As an e-wallet platform created by PT Espay Debit Indonesi Koe Indonesia in 2018, DANA, as a local company, attracts people's interest and has become a popular choice. This study aims to identify the relationship and influence between Perceived Usefulness and Perceived Ease of Use on Decision to Use E-wallet, especially DANA, with Intention to Use E-wallet as an intervention variable. Through regression tests, the research findings show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Intention to Use DANA, and Intention to Use DANA has a significant effect on Decision to Use DANA. Intention to Use E-wallet mediates the relationship between Perceived Usefulness and Perceived Ease of Use with Decision to Use DANA. This result is obtained by looking at the results of statistical processing, where the p-value <0.005. These findings imply that the perceived usefulness and ease of use of the DANA application has the potential to encourage user interest in using e-wallets, which in turn can influence users' decisions to adopt DANA as an electronic payment method.

The development of digital technology has brought changes to the learning process in schools, so that the use of digital media has become one of the efforts to increase students' interest in learning. This study aims to determine the effect of digital media on students' interest in learning at Budisatrya Private High School. This study uses a quantitative approach with a survey method. The research subjects were 10th grade students at Budisatrya Private High School with a total of 32 respondents. The research instrument was a Likert scale questionnaire consisting of 9 statements for the digital media variable and 7 statements for the student learning interest variable. Data analysis techniques included validity testing, reliability testing, normality testing, and simple linear regression analysis. The results showed that all statement items were valid and reliable. Normality testing showed that the data was normally distributed. The regression analysis results showed a significance value of 0.003, which is less than 0.05, so it can be concluded that digital media has a significant effect on student learning interest at Budisatrya Private High School. This study is expected to be a consideration for teachers and schools in optimizing the use of digital media in the learning process.

This study aims to analyze the influence of work discipline and work motivation on employee performance at Bank Sulutgo Tondano. The research method used is a quantitative approach with multiple linear regression analysis. The population in this study consists of all 76 employees of Bank Sulutgo Tondano, and the sample was obtained using a saturated sampling technique. Data collection was carried out through questionnaires. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and work motivation also has a positive and significant effect on employee performance. Simultaneously, work discipline and work motivation have a significant effect on employee performance, with a coefficient of determination of 44.4%, indicating that these two variables are able to explain the variation in employee performance. Meanwhile, 55.6% is influenced by other factors outside the scope of this study. Therefore, it can be concluded that improving work discipline and work motivation will have an impact on employee performance at Bank Sulutgo Tondano.  

Traffic performance on urban road segments is strongly affected by vehicle volume and travel time, particularly during peak periods. This study analyzes the relationship between travel duration and the total number of vehicles passing along Otto Iskandar Road as an illustration of urban traffic conditions. Data were collected through field surveys, focusing on two main variables: average vehicle travel time and total traffic volume. Statistical analysis was performed using IBM SPSS Statistics, including normality testing and the Wilcoxon Signed Rank Test to identify potential differences between the observed variables. The results show a difference in average values between travel duration and vehicle volume; however, this difference is not statistically significant at the 95% confidence level (p = 0.180). These findings indicate that increases in traffic volume do not always lead to proportional increases in travel time, although they can still influence the stability and efficiency of traffic flow. The results are consistent with previous studies, such as Halim (2021), who reported that U-turn movements affect speed and traffic performance, and Handayani et al. (2024), who found that parking activities and vehicle maneuvers reduce road capacity. Other studies also highlight the impact of side friction and traffic flow variations on speed and saturation levels. Overall, this study emphasizes the importance of managing vehicle flow and monitoring travel time in urban transportation planning and traffic management.

The rapid development of digital technology, especially after the COVID-19 pandemic, has brought changes to people's behavior and lifestyle with the trend of digital payments. One of the advances in digital financial services technology is PayLater, a Fintech innovation that offers easy transactions in the form of loans and installments without a credit card. This study aims to analyze the influence of transaction convenience and risk perception on purchasing decisions using the PayLater feature on e-commerce platforms among Generation Z in Samarinda City. This study uses a quantitative approach with associative methods and multiple linear regression analysis using SPSS 27. The method used is purposive sampling to obtain a sample of 100 respondents from Generation Z in Samarinda City, aged 18-28 years, who have used PayLater on e-commerce platforms. The findings show that transaction convenience (X1) has a positive and significant effect on purchasing decisions, but risk perception (X2) does not have a significant effect on purchasing decisions. At the same time, both variables have a significant effect on purchasing decisions. The findings of this study are expected to provide valuable insights for the PayLater feature to design more effective strategies to improve customer satisfaction and transaction experience.

This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

This research aims to analyze the relationship between Christian Family Discipleship and Ethics of Holy Living toward achieving Christian Household Harmony. The Christian family is understood as a covenant institution whose primary purpose is sanctification and discipleship. Harmony within the household is viewed not merely as the absence of conflict, but as genuine peace (shalom) founded upon biblical principles. The methodology utilized in this study is a descriptive qualitative approach based on literature review, assuming that data is derived from surveys/literature studies involving Christian families. The independent variables tested are the consistency of Christian Family Discipleship practices (as the means/process) and the application of the Ethics of Holy Living (as the standard/morality), while the dependent variable is the level of Household Harmony. The research findings indicate a positive and significant relationship between Christian Family Discipleship and the Ethics of Holy Living, both simultaneously and partially, regarding Christian Household Harmony. Family Discipleship serves as a tool that actively trains and internalizes spiritual values, while the Ethics of Holy Living, especially the principles of forgiveness, Agape love, and humility, function as the normative foundation that must be lived out. It was found that the synergy between a consistent Discipleship process and the practice of Holy Ethics produces a stable and transformative harmony, supported by the unity of spiritual purpose and covenant-based conflict resolution mechanisms. This study concludes that strengthening Christian Household Harmony requires investment in Discipleship that gives rise to the Ethics of Holy Living, which should be the main focus of church ministry and parental responsibility.

This study aims to analyze the effect of workload and work stress on the performance of teachers at Madrasah Aliyah Negeri Tana Toraja. The study uses a quantitative approach with a population of 38 teachers, all of whom were selected as the sample using the total sampling technique. Data collection was carried out using questionnaires, and data analysis was performed using multiple linear regression assisted by SPSS version 26. The results show that workload has a significant positive effect on teacher performance, with a t-value of 2.081, which is greater than the t-table value of 2.030, indicating a significant positive relationship between the two. In addition, work stress also has a significant positive effect on teacher performance, with a t-value of 8.046, which is greater than the t-table value of 2.030. Simultaneously, both variables have a significant effect on teacher performance at Madrasah Aliyah Negeri Tana Toraja. In conclusion, an increase in workload and work stress, when managed properly, can improve teacher performance. Therefore, it is important for the school to pay attention to managing workload and work stress to optimize teacher performance.

This study aims to determine the cost of coffee production as a basis for setting the selling price in the Sarah Jaya coffee business. Accurate calculation of production costs is essential because it directly affects pricing decisions and the level of profit generated by the business. The full costing method is used to determine the cost of production, as this method provides a more comprehensive and detailed calculation by including all cost components required in the production process, such as raw material costs, direct labor costs, and both fixed and variable manufacturing Overhead costs. Determining the cost of production using an appropriate method can significantly influence the determination of the selling price and ensure that the business achieves sustainable profitability. The application of the full costing method is expected to provide practical benefits for Small and Medium Enterprises (MSMEs), particularly in improving financial management and decision-making accuracy. The results of this study indicate that the calculation of the cost of production for the Sarah Jaya coffee business conducted by the business owner using the full costing method aligns well with the determination of the selling price and the profit generated. This is because the full costing method takes into account more detailed and comprehensive cost elements, resulting in a more realistic and reliable calculation of production costs.

This study aims to analyze the influence of self-discipline and burnout (Thīna-Middha) on active participation in religious activities among Buddhist adolescents aged 15–18 in Central Java. The approach used is quantitative with a survey method, and the sampling technique is cluster sampling. The instrument used is a semantic differential scale questionnaire to measure self-discipline, burnout, and active participation. Data analysis is performed using multiple linear regression to determine the influence of each variable on active participation. The results show that self-discipline has a positive and significant effect on active participation in Buddhist religious activities, while burnout has a negative and significant effect. These two variables contribute 41.1% to active participation in religious activities. These findings highlight the importance of self-discipline as a factor that drives active participation, as well as the negative impact of burnout on adolescents' involvement in religious activities. The implications of this study can be used as a basis for designing more effective and targeted programs for Buddhist adolescents, considering the factors of self-discipline and efforts to mitigate burnout. These programs need to be tailored to the spiritual and psychological needs of adolescents to enhance their active participation in religious activities.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

This study aims to examine the influence of product innovation, digital marketing, and business networking on the competitiveness of small and medium-sized enterprises (SMEs), with customer engagement positioned as a mediating variable. Employing a Systematic Literature Review (SLR) approach, thirty Scopus-indexed articles published between 2020 and 2025 were analysed to synthesise theoretical and empirical insights related to SME competitiveness in contemporary digital and urban business environments. The findings indicate that product innovation, digital marketing, and business networking each play a significant role in strengthening SME competitiveness, particularly within markets characterised by rapid technological change. Customer engagement emerges as a critical mediating mechanism that connects these strategic variables to sustainable competitive advantage. It enhances the impact of innovative and digital strategies by fostering stronger emotional, behavioural, and participative interactions between SMEs and their customers. The review also highlights that SMEs adopting integrated digital management practices, such as the utilisation of human-resource information systems (HRIS) and data-driven decision-making tend to demonstrate greater adaptability, market responsiveness, and long-term performance. The study contributes theoretically by integrating resource-based and dynamic capability perspectives, offering a holistic understanding of how digital and relational capabilities interact to elevate competitiveness. Practically, the findings provide strategic guidance for policymakers, SME managers, and practitioners in designing innovation-oriented and digitally enabled initiatives that support sustainable SME growth in the digital era.

This study seeks to investigate a consumer behavior model by evaluating the impact of interactive technology-driven digital innovation and perceived value on digital engagement, with customer behavior serving as a mediating variable within the retail sector in Jambi Province. A quantitative research design utilized a survey method with 150 retail consumers as participants. We used Structural Equation Modeling–Partial Least Squares (SEM-PLS) to look at both the measurement and structural models. The findings of the measurement model show that all indicators match the requirements for convergent validity. The outer loading values are all over 0.70, which means that the construct is reliable and valid. The evaluation of the structural model indicates that perceived value exerts a positive and significant influence on both consumer behavior and digital engagement. Also, how people act as consumers has a big effect on how they contact with and participate in digital media. This means that people who think retail services are more valuable are more likely to interact with and participate in digital media. Nevertheless, interactive technology-driven digital innovation does not exhibit a substantial direct impact on customer behavior or digital engagement. These findings suggest that value perception is more influential than technology innovation in determining consumer responses inside digital retail environments. This research enhances the body of knowledge regarding consumer behavior and digital marketing by highlighting the strategic significance of perceived value in augmenting consumer involvement within digital retail contexts.

Flooding is one of the most recurrent natural disasters in Central Java Province, particularly during the rainy season. Diverse geographical characteristics, high rainfall intensity, and rapid urban development contribute to the region’s high vulnerability to flood hazards. According to the Central Java Statistics Agency, a total of 414 flood events and 407,784 affected victims were recorded between 2019 and 2021. This study aims to develop a web-based Geographic Information System (GIS) capable of mapping the spatial distribution and impact levels of floods across Central Java. The methodology includes collecting flood event data from the Central Java Statistics Agency, processing spatial data such as administrative boundary shapefiles, performing attribute integration between spatial and non-spatial datasets, and creating thematic maps using QGIS. The visualization outputs were exported into an interactive web format using the qgis2web plugin and subsequently integrated into a website developed with HTML, CSS, and JavaScript. The results show that the GIS system successfully visualizes flood-prone areas, identifies regions with high flood intensity, and enables users to explore detailed information through interactive digital maps. Additional website features—such as historical flood data, statistical summaries, and descriptive impact indicators—enhance the system's usefulness for disaster analysis. This study demonstrates the crucial role of GIS in supporting disaster mitigation, spatial planning, and policy evaluation related to flood management. Future research is recommended to incorporate more recent datasets and additional non-spatial variables such as rainfall intensity and floodwater depth to improve the system’s analytical accuracy and comprehensiveness.

After achieving success with the #LoveAvoskinLoveEarth initiative, Avoskin continues its efforts by launching a new eco-friendly campaign called #MulaiDariMejaRias. In this campaign, Avoskin invites skincare product users to be more careful in choosing care items, and to use appropriate products for simplicity and sustainability. Brand image plays a very important role in marketing its products. One way to build a positive view in the community is through campaign activities. This study aims to analyze the impact of the message from the #MulaiDariMejaRias campaign via Instagram @avoskinbeauty, assess Avoskin's Brand Image related to the campaign, and evaluate the influence of public relations messages in the #MulaiDariMejaRias campaign on Avoskin's Brand Image on Instagram. The theory applied in this study refers to Messages from Perloff (2017), Soemirat, Soleh & Ardianto (2018) regarding brand image variables. The approach used in this study is a quantitative approach with a survey method to 86 respondents of Instagram followers @avoskinbeauty, using a random sampling technique. The research results showed a 41% impact of the #MulaiDariMejaRias public relations campaign message on Avoskin's brand image on Instagram. Furthermore, the #MulaiDariMejaRias campaign message was emotionally and linguistically effective, and the campaign successfully improved brand image through audience attitudes.

This study was conducted to analyze the relationship between students’ learning motivation and their perception of mathematics with mathematics achievement among tenth-grade students at SMA Al Islam 1 Surakarta. Mathematics was chosen as the focus because it is often considered a subject that presents significant challenges for students, both in terms of conceptual understanding and in shaping positive attitudes toward learning. The study employed a correlational quantitative method, with the population consisting of all tenth-grade students and the sample limited to class X-9, comprising 36 students. The instruments used were a motivation questionnaire, a perception questionnaire, and mathematics learning outcomes obtained from mid-semester test scores. Data analysis included normality testing and Pearson correlation to identify the relationship among variables. The results indicated that learning motivation did not have a significant correlation with mathematics achievement. In contrast, students’ perception of mathematics showed a significant correlation with their academic performance. These findings suggest that students’ positive perceptions of mathematics can play a crucial role in supporting better academic achievement, while motivation alone may not guarantee higher performance. This study contributes to a deeper understanding of the factors influencing mathematics learning outcomes and provides a foundation for further research to develop more comprehensive tools for measuring motivation. Future studies are also encouraged to consider additional variables such as teaching strategies, parental involvement, and the overall learning environment in order to present a broader analysis of student success.

Quality schools are the goal of every educational institution, therefore it is important to pay attention to various aspects which are believed to influence school quality. This research was conducted with the aim of examining the influence of work commitment and teacher certification on school quality (State High School in Palembang City). The method used in this research is a quantitative method, with data obtained through questionnaires and documentation. The data obtained from the research process was then analyzed quantitatively through statistical computing (t test and F test). The results of the research conducted state that work commitment has a positive and significant effect on school quality; teacher certification has been proven to make a positive and significant contribution to school quality; In simultaneous testing it was found that work commitment and teacher certification affected the quality of State High Schools in Palembang City. The contribution of the two independent variables to the dependent variable is in the quite high category

The incidence of degenerative diseases, which are part of Non-Communicable Diseases (NCDs), remains a major cause of death worldwide and in many regions of Indonesia. Meanwhile, efforts to prevent degenerative diseases affecting the adolescent age group are still rare, such as the establishment of a Youth Posyandu, including in Sungai Duren Village. There is no health post that provides youth care services in Sungai Duren Village, while there are many teenagers living there (students under 21 years old) with various lifestyles that are at risk of degenerative diseases. This study aims to analyze the increase in adolescent knowledge about CERDIK between before and after the establishment of the Youth Posyandu in order to prevent degenerative diseases early. This study is a quasi-experimental study involving 30 adolescents by measuring the dependent variable of knowledge. The research instrument used is a questionnaire. Computerized data processing and analysis were conducted through descriptive statistical analysis and T-test analysis. The results showed a significant difference in respondents' knowledge of CERDIK before and after the establishment of the Youth Posyandu in Sungai Duren Village (p=0.000). This study indicates that structured health education can improve adolescents' understanding of CERDIK and can be used as an effective promotive and preventive strategy.