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Riska Putri Utami; Raden Ayu Aminah Rizkia Puspita Sari; Artha Febriana; Haunan Damar

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article analyzes the role of Work-Life Balance, Motivation, and Work Environment on Employee Performance in the manufacturing industry. Work-Life Balance (WLB) can be measured on time management, mental health, job satisfaction, and overall performance. Work Motivation is seen from intrinsic and extrinsic factors, while the Work Environment is seen from a conducive, safe, and comfortable atmosphere. This study uses a quantitative approach using SmartPLS. This method was chosen because of its effectiveness in testing complex causal models with many variables and its flexibility assuming data distribution. Primary data was collected from 98 employees via Google from Likert scale, using the seneus technique. Analysis includes evaluating measurement models for validity and reliability and testing hypotheses. The SEM-PLS analysis confirms that Work-Life Balance, Motivation, and Work Environment all have a positive and significant impact on employee performance. WLB showed the most dominant influence among the three factors. This research is an important factor that significantly affects employee performance. Maintaining and improving these factors, especially WLB, is essential for fostering employee motivation, a sense of security, and maximizing work output, thereby contributing to the overall success of the organization.

Chengxuan Wang; Yaqi Zhang

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of information and communication technology has significantly transformed consumer behavior, particularly in the process of searching for information prior to making a purchase. One rapidly growing phenomenon is Electronic Word-of-Mouth (eWOM), which refers to informal communication among consumers through digital platforms such as social media, online forums, and product review websites. eWOM is considered more credible than traditional advertising because it originates from real user experiences. This study aims to analyze the impact of eWOM on consumer purchase intention with trust as a mediating variable. A quantitative approach with a cross-sectional survey design was employed, involving active users of digital platforms who accessed product reviews before purchasing. Data were collected via online questionnaires and analyzed using multiple regression and mediation testing (Baron and Kenny approach with Sobel test). The findings reveal that eWOM has a positive and significant effect on consumer trust (β = 0.72) and directly influences purchase intention (β = 0.31). Trust demonstrates a stronger effect on purchase intention (β = 0.56) and serves as a significant mediator in the relationship between eWOM and purchase intention (indirect effect = 0.40). These results highlight that the quality, credibility, and consistency of eWOM information are crucial in building consumer trust, which subsequently enhances purchase intention. Theoretically, this study enriches digital marketing literature, while practically it provides implications for companies to manage online reviews transparently and foster consumer trust to drive purchasing decisions.

Aulia Putri Evindra; Kemala Rita; Sandra Dewi

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Chronic Kidney Disease (CKD) is a growing global health concern that significantly affects patients’ quality of life. At Bhakti Asih General Hospital, Tangerang, the number of hemodialysis patients increased by 20.42% and dialysis procedures by 25.06% between 2023 and 2024. Despite this service expansion, preliminary findings revealed that 32% of patients reported poor quality of life, 31% experienced low engagement in care, 34% demonstrated low self-efficacy particularly in dietary and fluid management and 32% faced accessibility barriers. These findings indicate a gap between increased service volume and patient-centered outcomes. This study aimed to analyze the effects of patient engagement and self-efficacy on the quality of life of hemodialysis patients, with healthcare accessibility as a mediating variable. A quantitative cross-sectional design was employed. Active hemodialysis patients were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM).The results demonstrated that patient engagement and self-efficacy had significant positive effects on quality of life, both directly and indirectly through accessibility. Accessibility also significantly influenced quality of life and strengthened the relationships between patient engagement, self-efficacy, and quality of life.These findings highlight the importance of integrating patient engagement strategies, strengthening self-efficacy through education, and improving service accessibility to enhance quality of life among hemodialysis patients

Andini Setiawati; Rizka Wahyuni Amelia

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

This study aims to analyze the partial and simultaneous effects of Investment Decisions, Financing Decisions, and Company Size on Company Value at PT Ciputra Development Tbk for the period 2014-2024. Company value is proxied by Price to Book Value (PBV), investment decisions by Price Earning Ratio (PER), financing decisions by Debt to Equity Ratio (DER), and company size by SIZE. The method used in this study is descriptive quantitative. The population of this study is the financial statements of PT Ciputra Development Tbk for the period 2014-2024, and the sample used is the financial position report, income statement, and share price of PT Ciputra Development Tbk for the period 2014-2024. The analysis methods used are descriptive analysis, classical assumption testing, multiple linear analysis, t-test, f-test, and coefficient of determination test using SPSS version 26. The results of the study show that partially, PER and DER do not have a significant effect on PBV, while SIZE has a negative and significant effect on PBV. Simultaneously, PER, DER, and SIZE significantly affect PBV with a coefficient of determination of 94.7%, indicating that the regression model has excellent predictive power. The remaining 5.3% is influenced by other variables outside the scope of this study.

Wicky Aulele; Yerimias Manuhutu; Izaac Tonny Matitaputty; Sondang Siahaan

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

Davis Gufron; Mumu Zainal Mutaqin; Siti Yumsinah

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.

Hans Yurian Effendy; Aprilita Rina Yanti; Intan Silviana Mustikawati

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In response to the evolving landscape of public healthcare services, hospitals are expected not only to maintain operational efficiency but also to adapt to the shifting needs and expectations of patients as healthcare consumers. The presence of non-BPJS patients in regional public hospitals plays a strategic role not only contributing to revenue diversification but also reflecting service quality, institutional competitiveness, and shaping public perception. The declining trend in outpatient visits by general patients at RSUD Balaraja over the past three years highlights the need to understand the factors influencing consumer behavior in determining revisit intentions. This study examines the effect of co-creation and hospital image on the revisit intention of outpatient general patients at RSUD Balaraja, with patient experience as a mediating variable. The research employed a quantitative explanatory design involving 278 outpatient general patients selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that patient experience plays a significant mediating role in shaping revisit intention among general outpatients at RSUD Balaraja. These findings confirm that patient experience serves as a central factor in post-service evaluation processes, which ultimately drive patients’ intention to return. Therefore, hospitals need to enhance patient involvement in service processes (co-creation), improve public perception of institutional image (hospital image), and develop patient-centered service systems as a key strategy to increase revisit intention among general outpatients.

Lialut Iftiyah

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the marketing strategies of maternal and child healthcare services in hospitals to enhance patient experience, emphasizing a shift from traditional promotional approaches toward the creation of a positive and empathetic patient experience. This research employs a systematic literature review of relevant studies published between 2021 and 2025, with analysis conducted through identification, selection, and thematic synthesis to determine key factors influencing patient satisfaction and loyalty. The findings indicate that the quality of interpersonal interactions and the efficiency of service processes are the primary determinants of patient experience, where factors such as staff empathy, clear communication, reduced waiting times, and well-structured service flows have a greater impact than the technical aspects of medical care. Hospitals should therefore prioritize people- and process-oriented strategies by implementing empathy training, enhancing communication effectiveness, and regularly measuring patient satisfaction, while also integrating digital services, ensuring cost transparency, and developing continuity of care programs to strengthen the patient experience holistically. This study proposes a holistic marketing framework that integrates empathy, efficiency, data-driven personalization, and environmental sustainability, highlighting a shift from a purely clinical orientation to an experiential marketing approach that places human values at the core of a hospital’s competitive advantage.

Dian Indrianto; Megi Pramudya Ervianto; Andyfa Saptain Paingky; Shinta Nur Yasmin; Ifa Nur Jannah +20 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Drug abuse remains a serious social problem, particularly among adolescents and young adults. The spread of drugs into rural areas highlights the urgent need for preventive efforts through continuous and educational approaches. This Community Service (PkM) activity aimed to increase public knowledge and awareness regarding the dangers of drug abuse through an educational program. The study employed a descriptive quantitative and qualitative approach involving 30 adolescents and young adults from a village in Mojokerto Regency. Data were collected through pre-test and post-test questionnaires, observation, and documentation. The results indicated a significant improvement in participants’ knowledge, with the average score increasing from 56.3 in the pre-test to 82.6 in the post-test. These findings demonstrate that drug abuse education is effective in enhancing community knowledge and awareness as a preventive effort against drug abuse. Therefore, similar educational programs should be implemented continuously with support from various stakeholders to promote a healthy and drug-free community.

Safitri, Silvia Nur; Indah Rahayu Lestari

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.

Aulia Wulandari; Jihan Laila Barokah; Rosita Rosita; Yulischa Putri Utami; M. Yusuf Bahtiar

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of modern economic systems shows that conventional approaches are often criticized for focusing too much on rational and mathematical aspects, while giving less attention to ethical and moral values in economic activities. This condition has encouraged the emergence of alternative systems that combine material and spiritual elements, one of which is the Islamic economic system.This study aims to analyze the characteristics and structure of the Islamic economic system as a framework based on Sharia principles. The research uses a qualitative approach with a literature review method by examining various relevant sources. The data are analyzed descriptively to better understand the basic concepts and structure of the Islamic economic system.The results show that Islamic economics has key characteristics such as a strong connection to divine values, a balance between individual and social interests, and an emphasis on justice and social responsibility in economic activities. Therefore, Islamic economics not only regulates economic practices but also incorporates moral and ethical values to achieve overall social well-being.This study is expected to contribute to the development of Islamic economic studies and can be used as a reference for building a more fair and sustainable economic system.

Bambang Heriawan

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

TikTok Shop is a popular application that offers online shopping and interaction experiences for consumers. Marketers at TikTok Shop use various methods to encourage consumer decisions to make purchases. This study aims to determine the effect of celebrity endorsers, online customer reviews, and viral marketing on purchasing decisions for TikTok Shop e-commerce products. This study uses a quantitative method with a survey approach by providing questionnaires to respondents. The population studied was all people in Semarang City who have the TikTok Shop application and have purchased products through the application. A sample of 112 people was taken using the convenience sampling technique. Data were obtained through questionnaires and analyzed using multiple linear regression analysis, F test, R2 test, and t test. The results of the study indicate that celebrity endorsements have a positive and significant effect on consumer purchasing decisions for Tiktok Shop users in Semarang City. The increasing use of celebrity endorsements will encourage consumer decisions to buy. Online customer reviews have a positive and significant effect on consumer purchasing decisions for Tiktok Shop users in Semarang City. The more positive online customer reviews, the more it will encourage consumer decisions to buy. Viral marketing has a positive and significant effect on consumer purchasing decisions for Tiktok Shop users in Semarang City. The increasing use of viral marketing will encourage consumer decisions to buy.  

Julita Julita; M. Edo S. Siregar; Dicky Iranto

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

The purpose of this study is to analyze the effect of liquidity, asset efficiency, and capital structure on profitability in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange, using Return on Invested Capital (ROIC) as an investment-based profitability indicator. This research employs secondary data from the annual financial statements of pharmaceutical manufacturing companies over a specific period, with multiple linear regression analysis and robust models to ensure model feasibility. The results indicate that liquidity has no effect on profitability. Asset efficiency has a significant negative effect, reflecting the characteristics of the pharmaceutical industry with its high asset intensity. Capital structure has a significant positive effect on profitability, suggesting that measured use of debt can enhance the company’s return on investment. These findings provide theoretical contributions by enriching the literature on investment-based profitability determinants and practical implications for corporate management, investors, and stakeholders in understanding internal factors that influence the financial performance of pharmaceutical companies in Indonesia.

Nasywa Nathania Sukma; Anti Wulan Agustini

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of science and research results. This activity focuses on improving the quality of regional public services through transparency of information on governor's regulations at the Legal Bureau of the Banten Provincial Regional Secretariat. The problem faced by the community is that there is still limited access and understanding of various regional law products, especially governor's regulations related to the implementation of government and public services. The methods used in this activity include the preparation stage, implementation of socialization, delivery of information, and evaluation of activities to the community. The results of the activity show that transparency of legal information is able to increase public understanding of local government policies and encourage community participation in the process of implementing government. In addition, this activity also contributes to increasing public legal awareness and strengthening the relationship between the government and the community. Thus, information transparency is an important factor in realizing good and accountable governance, transparent, effective, efficient, and oriented to the public interest.

Anti Wulan Agustini; Intan Maharani

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of knowledge and skills possessed by students. The rapid development of the business world requires every company to be able to manage operational activities effectively and efficiently. In carrying out company activities, administration has an important role in regulating various activities related to data recording, document management, and archiving company information. This service activity was carried out at CV. Stara Maju Perkasa with the aim of assisting in the implementation of more orderly and systematic operational administration. The method used is a descriptive method with a participatory approach through observation, interviews, and assistance in operational administration activities. The results of the activity show that the implementation of operational administration can improve the neatness of data recording, document management, and archiving of company archives so as to facilitate the process of searching for information. In addition, this activity also improves employee work efficiency and minimizes errors in administrative management. Thus, the implementation of good operational administration is able to support the smooth running of the company's activities as a whole.

Rynesa Gresela Putri; Anti Wulan Agustini

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of science and technology. This activity was carried out to increase public understanding of the effectiveness of public information services managed by the Information and Documentation Management Officer (PPID) related to social empowerment programs at the Provincial Social Service. The method used in this service activity is a descriptive approach with observation, counseling, discussion, and documentation techniques. The results of the activity show that public information services have an important role in increasing information disclosure and making it easier for the public to obtain information about various social empowerment programs organized by the government. Through counseling and discussion activities, the community becomes more aware of the procedures for obtaining public information and the importance of information disclosure in supporting community participation. In addition, this activity also increases public awareness of the right to obtain information and encourages transparency and accountability in the implementation of public services. Thus, the effectiveness of public information services can support the creation of good governance.

Nurul Rif’ah; Anti Wulan Agustini

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a manifestation of the implementation of the Tri Dharma of Higher Education, oriented toward providing direct benefits to society. In the field of social services, community service activities play an important role in supporting public information transparency, particularly in the dissemination of social assistance programs and social welfare services. This article discusses the implementation of information publication for social programs managed by the Information and Documentation Management Officer (PPID) of the Social Affairs Office of Banten Province as part of a community service activity.The implementation method employed a descriptive qualitative approach through field activities conducted within the Community Work Practice (KKP) program. Data were collected through observation, interviews, and document review. The results of the community service implementation indicate that the PPID of the Social Affairs Office of Banten Province has utilized various communication media, both digital and non-digital, to publish information on social programs, thereby facilitating public access to information. This community service activity has had a positive impact on increasing transparency, accountability, and public trust in the implementation of social programs. Nevertheless, efforts to optimize the management and dissemination of information still need to be enhanced in order to reach all segments of society more effectively.

Widya Ariyanti; Desvianti Desvianti; Davi Gunawan; Galang Januar Pratama; Caroline Anggun Prycillia Sitanggang +2 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of information technology has significantly transformed government administration, enhancing public service efficiency and effectiveness. However, many local government offices still manage population administration manually, leading to delays and data inaccuracies. This community service activity aims to enhance the capacity of Pematang Gubernur Village staff in managing digital-based population administration through the implementation of OpenSID. A qualitative approach was used, consisting of several stages: preparation, socialization, training, mentoring, and evaluation. The results demonstrated that OpenSID facilitated the digitalization of population data, improving the staff's ability to manage administrative services. During the mentoring process, the staff learned to use the system for daily tasks such as managing population data and issuing administrative letters more efficiently. As a result, the village staff were able to deliver faster and more accurate services. This initiative marks the beginning of digital transformation in population administration at the village level, contributing to a more streamlined and effective service delivery system. Overall, the activity not only improved administrative efficiency but also empowered the village staff with the skills necessary for future digital advancements.

Karina Wanda; Anik Ghufron; Ibnu Syamsi

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The rapid advancement of digital technology has transformed educational practices while simultaneously posing challenges to the preservation of local cultural values. This study aims to develop and evaluate a digital ethnopedagogical reconstruction model that integrates local historical narratives of North Sumatra into the Merdeka Curriculum within the Primary School Teacher Education (PGSD) program. Employing a Research and Development (R&D) approach with the 4D model, this study utilized a mixed-methods design involving document analysis, interviews, observations, expert validation, and field trials. The findings reveal that local historical narratives—comprising folkloric legends, educational acculturation, and the heritage of local sultanates—possess strong ethnopedagogical potential when reconstructed through interactive digital media. Quantitative results demonstrate a significant 38% increase in students’ ethnopedagogical understanding, supported by high content validity (89%) and media feasibility (92%) scores. Qualitative findings further indicate enhanced cultural awareness, historical empathy, and learner engagement. The study concludes that the effectiveness of digital ethnopedagogical innovation is primarily determined by its pedagogical integration within the learner-centered framework of the Merdeka Curriculum. This research contributes a sustainable model for culturally grounded digital pedagogy in teacher education.

Aqilah Fakhriyari Auliya; Sofiia Muntazza; Herni Mandala Putri; Hudaidah Hudaidah; Risa Marta Yati

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The tomb of Ario Damar in Palembang City represents one of the important historical sites for understanding the political, social, and religious dynamics during the transitional period from the influence of the Majapahit Kingdom to the development of Islam in the South Sumatra region. The study of this site employs the historical method through the stages of heuristics, source criticism, interpretation, and historiography, using a qualitative approach. Data were collected through direct observation of the Ario Damar tomb complex and literature studies derived from scientific journals, academic articles, and relevant historiographical works. The analysis indicates that the existence of the Ario Damar tomb not only represents a physical relic of a prominent figure within the governmental structure of Palembang in the fifteenth century but also serves as material evidence reflecting the process of cultural and religious transformation in the region. The tomb site demonstrates historical connections between the political authority of Majapahit, the early development of Islam in Palembang, and the political and cultural relations between Java and Sumatra. In addition to its historical significance, the Ario Damar tomb also holds social and cultural functions as a space of collective memory for the community, which continues to be used as a site of pilgrimage and historical reflection. Therefore, the preservation of the Ario Damar tomb site is essential to maintain cultural heritage while strengthening its role as a source of local historical learning and the development of sustainable historical tourism.