Publication Search

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

Showing 141-160 of 2,440

Analytics

Pipih Apiliani; Asep Muhammad Lutfi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of Leverage and Investment Decisions on Profitability at PT Aneka Tambang Tbk for the 2015-2024 period, both partially and simultaneously. This research method uses quantitative with a asosiatif research type. Secondary data obtained comes from the Indonesia Stock Exchange website (www.web.idx.com) and the PT Aneka Tambang Tbk website. The results of this study show that the Leverage variable has a t count of -3.166 > t table 2.365 with a significant value of 0.016 < 0.05, so it can be concluded that the Leverage variable (X1) has a significant effect on Profitability (Y). The Investment Decision variable has a t count of -0.673 < 2.365 and with a significance level of the Investment Decision variable of 0.522 > 0.05, it can be concluded that the Investment Decision variable (X2) does not have a significant effect on Profitability (Y). And the results of the F Test obtained an Fcount value of 6.726 > Ftable 4.737 and a significant value of 0.023 < 0.05, meaning that the Leverage and Investment Decision variables together have a significant effect on Profitability. Therefore, the Leverage (X1) and Investment Decision (X2) variables together have a significant effect on the stock price of PT Aneka Tambang Tbk.

Lia Winarti; Rokiah Kusumapradja; Idrus Jusat

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

Caring behavior is the core of high-quality nursing services. In practice, it is influenced by various psychological factors and work-related stress. Self-compassion and mindfulness are believed to help nurses maintain emotional balance in delivering empathetic and humane nursing care. This study aims to analyze the effect of self-compassion and mindfulness on nurses’ caring behavior, with work stress as a mediating variable. A quantitative approach with a cross-sectional design was used. Descriptive analysis employed the Three Box Method, while inferential analysis used SEM-PLS. The study population consisted of all nurses at Cilincing District General Hospital (N = 113), using total sampling. The results of the study indicate that the proposed model is considered fit (p = 0.133) and appropriate for testing the influence of self-compassion and mindfulness on caring behavior, with work stress as a mediating variable. Self-compassion has a significant positive effect on caring behavior (p = 0.000), while mindfulness does not have a direct effect (p = 0.891), but shows a significant indirect effect through the reduction of work stress (p = 0.044). Both self-compassion (p = 0.029) and mindfulness (p = 0.000) negatively affect work stress. Interestingly, work stress positively influences caring behavior (p = 0.030). To enhance the influence of self-compassion and mindfulness on caring behavior, hospitals should develop psychological intervention programs based on self-compassion and mindfulness to help nurses manage stress and strengthen caring practices. A systemic approach that considers organizational factors is also necessary to support the consistent implementation of caring behavior.

Fannysa Astika Prihardini; Dini Handayani; MF.Arrozi Adhikara

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

Patient loyalty is an important indicator of success in healthcare services because it reflects patients’ tendency to reuse healthcare services and recommend them to others. Patient loyalty in healthcare facilities is influenced by various factors, including doctor availability, cost bearer systems, and patient experience during the service process. This study aims to analyze the effect of doctor availability and cost bearer on patient loyalty with patient experience as a mediating variable among patients at the Dental Clinic of Hermina Galaxy Hospital.This research used a quantitative approach with a survey design. Data were collected through questionnaires using a Likert scale from 150 patients at the Dental Clinic of Hermina Galaxy Hospital selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software to examine both direct and indirect relationships among the research variables.The results showed that doctor availability and cost bearer have a positive and significant effect on patient experience. Patient experience was also found to have a positive and significant effect on patient loyalty. In addition, doctor availability and cost bearer have a direct influence on patient loyalty and an indirect influence through patient experience as a mediating variable.In conclusion, improving patient loyalty can be achieved by enhancing doctor availability, managing financing systems effectively, and creating positive patient experiences. Hospital management should optimize these factors to improve service quality and maintain patient loyalty

Lintang Qolbi Aini; Vidya Amalia Rismanty

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on firm value (Tobin’s Q) in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. Using a descriptive quantitative method with purposive sampling, this study involves 6 companies and 97 data observations. Data analysis was performed using panel data regression, t-test, F-test, and coefficient of determination tests. The results show that CR has a negative and significant effect on firm value with a t-value of -3.760941 and a significance level of 0.0011. Meanwhile, DER has a positive but insignificant effect on firm value with a t-value of 0.508701 and a significance level of 0.6163. ROA also has a negative but insignificant effect with a t-value of -1.254781 and a significance level of 0.2233. Simultaneously, the F-test results show a significant effect from all three variables on firm value, with an F-value of 14.37946 (greater than the F-table value of 2.975) and a significance level of 0.000001. The Adjusted R-Square value of 78.69% indicates that the independent variables explain 78.69% of the variation in firm value, while the remaining 21.31% is explained by other factors.

Erlangga Rahimi; Mulyadi Muchtiar; Ahmad Budi Sulistioyuwono; Rahma Wahdiniwaty; Deden Abdul Wahab Sya`roni

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Digital transformation has driven significant changes in organizational management systems, thus demanding adaptive leadership and organizational agility as a key prerequisite for surviving in a dynamic environment. This study aims to analyze the relationship between adaptive leadership and organizational agility in the context of digital transformation through the Systematic Literature Review (SLR) approach. Data were obtained from accredited national journals and relevant international literature, then analyzed using thematic analysis techniques to identify patterns of relationships between variables. The results of the study show that adaptive leadership plays an important role in increasing organizational agility indirectly through strengthening organizational learning and dynamic capabilities. Organizational learning serves as the main mechanism that allows organizations to adapt through the continuous learning process, while dynamic capabilities are the link in transforming learning into strategic responses. Digital transformation accelerates the need for organizations to have a high level of agility in the face of change. In conclusion, organizational agility is the result of systemic processes influenced by adaptive leadership, organizational learning, and dynamic capabilities. This study makes a theoretical contribution to the development of the literature on leadership and strategic management in the digital age as well as practical implications for organizations in improving adaptability to the ever-changing environment.

Shela Sasmitha; Susi Sarumpaet

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

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.

Vicky Vicky; Erry Yudha; Wahyuni Dian Purwati

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

The development of Digital Marketing and Electronic Word of Mouth (eWOM) has encouraged hospitals to adopt digital communication strategies to attract patients’ visit intentions. However, in public hospitals, the effectiveness of these strategies in influencing patient behavior still requires empirical validation. This study aims to analyze the influence of Digital Marketing and eWOM on patient visit intention, with Brand Awareness as an intervening variable at RSUD Cengkareng.This research employed a quantitative approach with an explanatory design. Data were collected from November to December 2025 from 100 general outpatient respondents selected using the Slovin formula and a simple random sampling technique. The data were gathered through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS software.The results show that Digital Marketing and eWOM have a positive and significant effect on Brand Awareness. Both variables also significantly influence patient visit intention, with eWOM demonstrating the strongest effect. These findings indicate that information shared through digital platforms and patient recommendations plays an important role in shaping potential patients’ decisions to visit the hospital. However, Brand Awareness does not have a significant effect on patient visit intention and does not mediate the relationship between Digital Marketing, eWOM, and visit intention. This suggests that, in the context of RSUD Cengkareng as a public hospital, patients’ visit decisions are more directly influenced by digital information exposure and the credibility of online recommendations rather than by brand recognition alone.

Andiko Tongga; Ellya Niken Prastiwi; MF. Arrozi Adhikara

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

Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.

Fatoni, Mohammad Hafid; Suwarno Suwarno

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.  

Muhammad Ilham Maulana; Suwandi Suwandi

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

This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage and institutional ownership do not have a significant effect on tax avoidance. Furthermore, profitability is unable to moderate the relationship between leverage and tax avoidance as well as between institutional ownership and tax avoidance. This study has limitations related to the relatively small sample size, as many companies experienced losses during the observation period and therefore did not meet the sample selection criteria.

Merlyn Crushselia Naibaho; Siti Hodijah; Yohanes Vyn Amzar

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

The purpose of this study was to determine and analyze the effect of wage levels, economic growth, and the Human Development Index (HDI) on income inequality through labor absorption in the Districts/Cities of Jambi Province from 2020-2024. The research method used is a quantitative descriptive analysis using panel data regression with the Fixed Effect Model approach.  The analysis method used Eviews 12. The results showed of that partially, income inequality in the Districts/Cities of Jambi Province is significant positive influenced by the wage level variable, while economic growth does not have a significant effect on income inequality. In addition, the Human Development Index (HDI) has a significant negative effect on income inequality. This implies that wage increases are actually followed by in income inequality. Meanwhile, economic growth has not been able to provide a broad income redistribution effect. Conversely, improving the quality of human development proves to be the most effective factor, as it is capable of significant reducing inequalirt levels. Simultaneously, the results show that the variables of wage levels, economic growth, and the Human Development Index (HDI) collectively have a significant influence on income inequality in Districts/Cities of Jambi Province.

Kurniati, Wenty; Gifelem, Yowel Oktofianus

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study analyzes the effect of digital payment implementation (X1) and transaction security (X2) on SME development (Y) with financial stability as a mediating variable (Z) in SMEs in Sorong City. This study examines the effect of digital payment implementation and transaction security on SME development with financial stability as a mediating variable. The study was conducted on MSMEs in Sorong City, Eastern Indonesia, using an explanatory quantitative approach. The data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results of the study prove that the implementation of digital payments and transaction security has a positive and significant effect on financial stability. Furthermore, financial stability was found to have a positive and significant effect on MSME development, while fully mediating the effect of transaction security and partially mediating the effect of digital payment implementation on MSME development. These findings contribute to an integrated conceptual model that combines the technology acceptance paradigm with financial management theory, and provide a strategic roadmap for policymakers and implementation guidelines for MSME actors.

Asep Kristiyanto; Fadil, Imam Failasuf

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Digital transformation in public health services requires cadres to possess adequate digital literacy and technology adaptation skills. This study aims to analyze the influence of digital literacy and technology adaptation on the effectiveness of cadre performance, with digital competence as an intervening variable in Pekalongan Regency. The study population was health cadres in Pekalongan Regency, with a sample of 90 respondents selected using a technique that was part of the total population of 285 respondents. Sampling used simple random sampling. Data collection was carried out using a questionnaire that had been tested for validity and reliability. Data analysis used [analytical methods, for example: Structural Equation Modeling (SEM) or Path Analysis] to examine direct and indirect relationships between variables. The research results are expected to provide an overview of: (1) the influence of digital literacy on the effectiveness of cadre performance, (2) the influence of technology adaptation on the effectiveness of cadre performance, (3) the influence of digital literacy on digital competence, (4) the influence of technology adaptation on digital competence, (5) the influence of digital competence on the effectiveness of cadre performance, and (6) the role of digital competence as an intervening variable in the relationship between digital literacy and technology adaptation on the effectiveness of cadre performance. The findings of this research are expected to serve as a basis for developing training programs and increasing the capacity of health cadres in the digital era, particularly in Pekalongan Regency.

Nadhif Faishal, Agus; Rosabilla, Moudy

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of digital transformation and organizational innovation on sustainability performance, with leadership support and digital literacy as supporting variables and the role of moderating effects in strengthening the relationship between variables. The research method used a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS- SEM) analysis. Data were collected through a questionnaire measured using reflective indicators for each construct. The results of the measurement model test indicate that all indicators have outer loading values above 0.70, thus being valid in measuring the latent construct. Structurally, digital transformation has a positive effect on sustainability performance with a path coefficient of 0.124,  while organizational innovation shows a relatively weak effect  with a coefficient of 0.006. Leadership support and digital literacy have a fairly strong positive effect on sustainability performance with a coefficient value of 0.586. In addition, the first moderation effect provides a strengthening of the relationship to sustainability performance with a coefficient of 0.154, while the second moderation effect shows a very small effect with a value of 0.032. The R² value of 0.670 indicates that the model is able to explain 67% of the variation in sustainability performance, while the remainder is influenced by other factors outside the research model. These findings confirm that the success of organizational sustainability performance does not only depend on digital transformation and organizational innovation, but is also greatly influenced by leadership support, digital literacy, and moderating mechanisms that strengthen the implementation of digital strategies. This research is expected to provide theoretical and practical contributions to organizations in designing digital- based sustainability strategies.

M. Faiz Afif

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Digital transformation requires organizations to adapt by leveraging technology and reshaping their ways of working . In this context , digital leadership plays a crucial role in enhancing business performance . This study aims to examine the role of digital leadership on business performance through digital culture and process innovation in the era of digital transformation . This research employs a quantitative approach using a survey method involving respondents from organizations that are undergoing or have implemented digital transformation initiatives . Data were analyzed using path analysis or Structural Equation Modeling (SEM) to test both direct and indirect relationships among variables . The results indicate that digital leadership has been positive and significant effect on business performance . Furthermore , digital culture and process innovation is proven to act as mediator variables that strengthen the influence of digital leadership on business performance . These findings highlights that leaders who are able to foster digital adoption , encourage collaboration , and continuously innovate business processes can create sustainable competitive advantages for organizations . This study contributes theoretically to the development of digital leadership literature and provides practical implications for organizational leaders in designing effective digital transformation strategies aimed at improving business performance .

U. Uus Ustadzi; Ahmad Soleh

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the effect of digital financial literacy and economic stress on household financial management quality, with self-control as an intervening variable. This research adopts a quantitative approach using Partial Least Square–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to household respondents and analyzed using SmartPLS. The results indicate that digital financial literacy has a positive and significant effect on household financial management quality and self-control. In contrast, economic stress does not have a significant effect on either self-control or household financial management quality. Furthermore, self-control does not mediate the relationship between digital financial literacy and economic stress on household financial management quality. These findings highlight the importance of enhancing digital financial literacy to improve household financial management in the digital era.

Nugraheni, Galih Setya; Ayu Anggraeni, Naufa Dw; Sugiyarti, Gita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Micro, Small, and Medium Enterprises (MSMEs) face increasing pressure to adapt to digital transformation and e-commerce in order to enhance marketing performance; however, their implementation is often constrained by limited technological utilization and low levels of consumer trust. This study aims to analyze the role of consumer trust as a mediating variable in the relationship between digital transformation, e-commerce adoption, and the marketing performance of MSMEs. A quantitative approach was employed using a survey of MSME actors in Semarang City to collect data on technology usage, consumer trust levels, and marketing performance outcomes. The results indicate that digital transformation and e-commerce adoption have a positive effect on marketing performance, while consumer trust significantly strengthens this relationship as an intervening variable. The study concludes that the success of MSME digitalization is highly dependent on the ability to build consumer trust; therefore, digital marketing strategies should prioritize enhancing credibility and improving customer experience.

Aji, Anom Sanyoto; Umaina, Faradian

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to examine the influence of career development and work environment on employee performance through work awards as an intervening variable in the regional secretariat of Pekalongan Regency This research was conducted by a survey method of employees with job satisfaction as an intervening variable in the regional secretariat of Pekalongan Regency The sampling technique used in this study was a census of 56 respondents. Data collection through the dissemination of questionnaires, data analysis in this study uses SmartPLS The analysis used is Outer Model Test, Validity Test, Feasibility Test, Structural Model Test, Hypothesis Test. The results of the study showed that Career Development and work awards have a positive and significant effect on Job Satisfaction, Career Development and Work awards have a positive and significant effect on Employee Performance, Career Development variables and Work awards have a positive and significant effect on Employee Performance through Job Satisfaction.

Trisna Wulandari; Fulien Surjana

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Digital Financial Literacy and Organizational Culture on Employee Performance with Financial Information Systems as a mediating variable in Kodam IV/Diponegoro. Using an explanatory quantitative approach, data was collected through a survey of TNI and civil servant personnel who handle financial administration (purposive sampling) and analyzed using SmartPLS. The test results show that Digital Financial Literacy has a positive and significant effect directly on employee performance. On the other hand, Organizational Culture does not have a significant direct effect on performance, but has been proven to have a positive and significant impact on the effectiveness of the Financial Information System. The key findings of this study confirm the strategic position of the Financial Information System which functions as a full mediator for the Organizational Culture in improving performance, as well as being the strongest determinant factor. The implications of this study suggest a priority on strengthening the reliability of the system and the digital  competence of personnel in order to realize transparent and accountable defense governance.

Hui Nee, Au Yong; Sugiyarti, Gita; Mardiyono, Aris

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of e-marketing and customer engagement on marketing performance. Analyze the influence of e-marketing and customer engagement, customer trust on marketing performance. The sample size was 78 respondents using SEM PLS for data processing. The findings of this study are that there is a significant positive influence between e-marketing on marketing performance; there is a significant positive influence between customer engagement on marketing performance; there is a significant positive influence between e-marketing on customer trust; there is a significant positive influence between customer engagement on customer trust; there is a significant positive influence between customer trust; on marketing performance