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Ahsan, Tarmizi M; AP, Dion Kunto; Asri, Yuni

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Background: Hypertension remains a major public health problem, particularly in primary health care settings. The coexistence of diabetes mellitus may contribute to increased hypertension severity; however, evidence from primary care data in Indonesia remains limited. Objective: This study aimed to examine the association between diabetes mellitus and hypertension severity among patients attending a primary health care center in Indonesia. Methods: A cross-sectional study was conducted using secondary data obtained from medical records at a primary health care center in 2025. A total of 84 patients with hypertension were included using total sampling. Hypertension severity was classified into stage 1 and stage 2. Bivariate analysis was performed using the Chi-square test or Fisher’s exact test as appropriate, with statistical significance set at p < 0.05. Data were analyzed using SPSS version 26. Results: Of the 84 participants, 33.3% had diabetes mellitus. Stage 2 hypertension was more prevalent than stage 1 hypertension. Diabetes mellitus was significantly associated with hypertension severity (p = 0.029), with a higher proportion of patients with diabetes mellitus presenting with stage 2 hypertension. Conclusion: Diabetes mellitus was significantly associated with greater hypertension severity in a primary health care setting. These findings highlight the importance of integrated management of diabetes mellitus in patients with hypertension at the prizary care level.

Fadhilah Al Hanah; Atika Riaasari

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

This study aims to determine the effect of service quality and promotion on members' saving decisions at BMT Fajar Bina Sejahtera Metro Branch. This research uses a quantitative approach with data collection through questionnaires given to 98 respondents, selected using purposive sampling technique. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that both service quality and promotion have a positive and significant effect on saving decisions, both partially and simultaneously. However, service quality has a more dominant influence compared to promotion. The coefficient of determination (Adjusted R²) indicates that 32.4% of the variation in saving decisions can be explained by these two independent variables. Therefore, BMT Fajar Bina Sejahtera needs to continuously improve service quality and design more effective promotional strategies to attract and retain members to be more active in saving. This research provides important insights for BMT management in formulating more precise policies to enhance members' saving decisions.

Deanna Loren Siregar; Aida Sari; Faila Shofa

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

One of the key instruments for advertising travel destinations is the growth of social media, particularly Instagram. Nevertheless, a large number of Instagram followers does not automatically translate into a large number of visitor visits. Rio By The Beach Beach in Kalianda, South Lampung had the most visitors during the 2025 holiday season, despite having fewer Instagram followers than other beach attractions. This condition suggests that the effectiveness of electronic word-of-mouth (E-WOM) and social media marketing may have a significant impact on travelers' decisions to visit. Thus, the purpose of this study is to ascertain how tourists' decisions to visit Rio By The Beach in Kalianda, South Lampung, are influenced by Instagram social media marketing and electronic word-of-mouth. This study examines 170 visitors to Rio By The Beach using a quantitative methodology and selective sampling strategies. Questionnaires were sent as part of the data collection process, and SPSS software was utilized for multiple linear regression data analysis. The study's findings show that electronic word-of-mouth and Instagram social media marketing significantly and favorably influence travelers' decisions to visit. Electronic word-of-mouth has a greater impact than the other one. The study's conclusions suggest that tourism destination managers should concentrate their marketing efforts more on user interaction, high-quality information, and developing travel experiences that can promote the creation of positive electronic word-of-mouth (E-WOM) in order to boost travelers' decisions to come.

Tesa Oryana; Catri Jintar; Roni Kurniawan

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

This study aims to analyze the influence of motivation, organizational commitment, and pedagogical competence on the performance of elementary school teachers who are members of the Teacher Working Group (KKG) in Teluk Sebong District. The research employed a quantitative approach with a saturated sampling technique, involving all 112 teachers as respondents. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression through SPSS software. The partial test results show that motivation has a positive and significant effect on teachers' performance (t = 3.768; sig = 0.000), organizational commitment has a positive and significant effect on teachers' performance (t = 2.093; sig = 0.039), and pedagogical competence has a positive and significant effect on teachers' performance (t = 3.059; sig = 0.003). Simultaneously, the three variables significantly affect teachers' performance (F = 9.153; sig = 0.000). The determination coefficient indicates an R Square value of 0.203, meaning that 20.3% of the variation in teachers' performance can be explained by motivation, organizational commitment, and pedagogical competence, while the remaining 79.7% is influenced by other factors outside this model.

Roy Sahputra Saragih; Andi Setiadi Manalu; Erwin Sirait; Arifin Tua Purba; Lasminar Lusia Sihombing +1 more

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

This study investigated how employee engagement and work–life balance influenced turnover intention, with rewards examined as an intervening mechanism, among Generation Z employees in a state-owned enterprise context. A quantitative explanatory design was applied using a census approach involving all 36 Generation Z employees at PT PLN (Persero) Pematangsiantar. Data were collected through structured questionnaires measured on a five-point Likert scale and were analyzed using multiple regression and mediation-based path analysis in SPSS. The findings showed that employee engagement and work–life balance significantly predicted perceived rewards, and all three variables exerted significant effects on turnover intention. Moreover, rewards partially mediated the effects of employee engagement and work–life balance on turnover intention, indicating that positive work experiences reduced employees’ intention to leave when they were reinforced by fair and meaningful reward practices. However, the small sample size limited the generalizability of the findings beyond the organizational setting studied. This study contributes by demonstrating that retention of Generation Z employees is shaped not only by psychological attachment and work–life balance, but also by how organizations institutionalize recognition and value exchange through reward systems, particularly in public service and state-owned enterprises.

Sudirman Putra Sirimai; Indra Firdiyansyah; Roni Kurniawan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study examines the influence of work ethic, human resource competence, and performance on productivity at the Maju Jaya Farmer Group in Bintan Buyu Village. The research employed a quantitative approach with a saturated sampling technique involving 39 respondents. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS 24. The results indicate that work ethic significantly and positively affects productivity (t=3.638, sig=0.001), human resource competence significantly and positively affects productivity (t=2.181, sig=0.036), and performance significantly and positively affects productivity (t=2.737, sig=0.010). Simultaneously, the three variables have a significant positive effect on productivity (F=163.762, sig=0.000) with a contribution of 93.3% (Adjusted R²=0.928). This study confirms that internal factors of farmer group members play a crucial role in improving agricultural productivity in island regions with limited land resources

Muhimmah, Siti; Zuraidah, Zuraidah; Maulidin, M. Soleh

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

This study aims to analyze the effect of price on purchasing decisions of broiler chicken production inputs (sapronak) among partner farmers of PT Sejahtera Abadi Unggas, Kediri Unit. A quantitative approach with a causal research design was employed. The research sample consisted of 104 active partner farmers, selected using purposive sampling. Data were collected through structured questionnaires using a five-point Likert scale. The collected data were analyzed using validity and reliability tests, classical assumption tests, and simple linear regression analysis with the assistance of SPSS software. The results indicate that price has a positive and significant effect on purchasing decisions. The regression analysis produces the equation Y = 2.103 + 0.940X, with a significance value of 0.000, confirming that an increase in positive price perception significantly enhances purchasing decisions. Furthermore, the coefficient of determination (R²) of 0.699 shows that price explains 69.9% of the variation in purchasing decisions, while the remaining 30.1% is influenced by other factors not examined in this study. These findings highlight that competitive, fair, and value-based pricing strategies play a crucial role in strengthening long-term partnerships and sustaining purchasing behavior among broiler farmers. The study provides empirical evidence that can support managerial decision-making in developing effective pricing strategies within the agribusiness sector.

Lingga Aulya Mayori

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

This study aims to examine the effect of job rotation, physical work environment, and spiritual motivation on the performance of amil employees at BAZNAS Tanjungpinang City. This research adopts a quantitative approach using a survey method. The population consists of all amil employees at BAZNAS Tanjungpinang City totaling 35 respondents, and a census sampling technique is applied. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 27. The partial test results indicate that job rotation and the physical work environment do not have a significant effect on amil employees’ performance. In contrast, spiritual motivation has a positive and significant effect on performance. Simultaneously, job rotation, physical work environment, and spiritual motivation collectively have a significant effect on the performance of amil employees at BAZNAS Tanjungpinang City. These findings highlight the important role of spiritual motivation in improving employee performance, particularly within zakat institutions that are strongly grounded in Islamic values.

Yoga Cahya Mahardika; Pungky Slamet Wisnu Kusuma; Tatang Sopandi

Habitat: Jurnal ilmiah ilmu Hewani dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Beef demand in Indonesia continues to increase, particularly during religious holidays. Bali cattle, one of the main sources of beef, face a serious threat from Jembrana disease, a viral infection that compromises the immune system and causes significant economic losses. This study aimed to determine the correlation between spleen weight, body temperature, and cycle threshold (Ct) values in Bali cattle following Jembrana virus inoculation. A correlational method was applied to eight female Bali cattle injected with Jembrana virus inoculum. Physiological changes in body temperature were monitored, followed by necropsy to assess spleen weight. In addition, Real-Time Polymerase Chain Reaction (RT-PCR) was performed before and after inoculation to detect viral presence and determine Ct values. Data were analyzed using SPSS with Pearson correlation tests. The results revealed a very strong positive correlation between spleen weight and body temperature, while a very strong negative correlation was observed between spleen weight and Ct values. These findings indicate that Jembrana virus inoculation leads to increased body temperature and splenic enlargement in Bali cattle, accompanied by a decrease in Ct values, reflecting higher viral loads. Therefore, the administration of antipyretics, anti-inflammatory drugs, analgesics, vitamins, and antibiotics prior to vaccination is recommended to reduce the risk of hyperthermia, splenic swelling, decreased Ct values, and secondary infections.

Natasya Salsabila Pramudita; Eva Hany Fanida; Meirinawati; Trenda Aktiva Oktariyanda

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

The majority of Kebomas District's residents are connected to working hours during government office hours (Monday through Friday), which creates access obstacles in administering public services due to the high population density and busy community life. In response to these time constraints, the SOS MAS (Service On Saturday in Kebomas District) invention was introduced, which offers services on Saturdays. However, the implementation of this innovation still faces challenges in the form of a low social integration rate and a restricted range of public services that have the potential to sway public opinion. The goal of this research is to assess how the SOS MAS innovation affects community happiness in Kebomas District. A quantitative technique with an associative approach is used in this research. Through an unintentional sampling method, questionnaires were given to 86 individuals in order to gather primary data. With the aid of SPSS, the determinant coefficient and a simple linear regression test were used to analyze the data. The study's findings reveal that the SOS MAS invention has a favorable and substantial influence on community happiness. The regression coefficient of 0.969 and a significance level of 0.000 <0.05 support this. The innovation variable accounted for 59.7% of public happiness, while the remaining 40.3% was impacted by variables not included in the study model, according to the coefficient of determination (R2) test. This result supports the notion that the efficacy of service innovation outside of working hours is a major element in boosting happiness for individuals with limited time. The SOS MAS innovation has been shown to greatly improve public satisfaction. Agencies are encouraged to improve their communication and outreach efforts as well as create SOS MAS innovations that maximize the advantages of innovations that meet community needs.

Ahmad Afendy Susanto; Sofia Ulfah; Junirin Junirin; Sudarmin Sudarmin; Rasyiid Yoga Pradita

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Corporate financial performance is an important factor in maintaining business sustainability amid increasingly intense competition. One of the commonly used indicators of financial performance is Return on Assets (ROA), which reflects a company’s ability to generate profits through the efficient use of its assets. Corporate profitability is influenced by various internal factors, including capital structure and liquidity. This study aims to analyze the effect of Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA). This research employs a quantitative approach using secondary data obtained from corporate financial statements. The research sample consists of 36 observations selected through purposive sampling. Data analysis techniques include descriptive statistical analysis and multiple linear regression analysis using SPSS software. The results show that, partially, the Debt to Equity Ratio does not have a significant effect on Return on Assets, while the Current Ratio has a positive and significant effect on Return on Assets. Simultaneously, Debt to Equity Ratio and Current Ratio have a significant effect on Return on Assets, with Current Ratio being the most dominant variable. The findings indicate that effective liquidity management plays a crucial role in improving corporate profitability. The implications of this study are expected to provide useful insights for corporate management in making financial decisions, particularly related to liquidity management and capital structure.

Reika Dasha Mihwa; Arief Hadian; Yayuk Yuliana; Mutawaqil Bilah Tumanggor

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

This research aims to examine the influence of store atmosphere, brand awareness, and lifestyle on purchasing decisions at Kobapa Store in Delitua District. This study uses a quantitative research method with a questionnaire research design. The subject of this research is the products of Kobapa Store, and the object of the study is consumers who purchase products at Kobapa Store, totaling 97 respondents. Data collection techniques include observation, questionnaires, and documentation. Data analysis techniques involve validity tests, reliability tests, and classical assumption tests. The data analysis method used is multiple linear regression with the assistance of SPSS 25 software. The t-test results show that store atmosphere has a positive effect on purchasing decisions. Brand awareness has a positive effect on purchasing decisions. Lifestyle also influences purchasing decisions. The F-test results indicate that store atmosphere, brand awareness, and lifestyle simultaneously affect purchasing decisions at Kobapa Store in Delitua District, with an F calculated value of 4.141 > F table value of 2.700, and a significance value of 0.008 < 0.05. The adjusted coefficient of determination (R Square) is 0.338, meaning that 33.8% of the dependent variable can be explained by the independent variables, while the remaining 66.2% is explained by other variables outside the ones studied.

Nahason Sitohang; Hildegardis Jeni Tefa

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

This study aims to analyze the effect of price as a component of the marketing mix of NutriSari products on consumers’ purchase intention at the STIE YPBI Campus Canteen. Price is a crucial element of the marketing mix that directly influences consumer perceptions and purchasing decisions. Therefore, understanding consumers’ price perceptions is essential for companies in developing effective marketing strategies and maintaining competitiveness. This research employed a quantitative descriptive approach, with data collected through questionnaires distributed to consumers at the STIE YPBI Campus Canteen. The population of this study consisted of 40 active consumers within the campus canteen environment. Data were analyzed using validity and reliability tests, normality testing, simple linear regression analysis, t-test, and F-test with the assistance of SPSS software. The results indicate that price has a significant effect on purchase intention, as evidenced by an F-test value of 5.440 and a coefficient of determination of 54.40%. This finding implies that 54.40% of consumers’ purchase intention is influenced by price, while the remaining percentage is affected by other factors not examined in this study. Furthermore, the t-test results show that the calculated t-value (2.332) is greater than the critical t-value (2.024), indicating a positive and significant effect of price on purchase intention. The indicators of price affordability, price-quality suitability, price competitiveness, and price-benefit suitability collectively contribute to increasing consumers’ purchase intention at the STIE YPBI Campus Canteen.

Sulaiman Kurdi; Muhammad Fauzi; Umi Hani

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

This study aims to determine the effect of price and service quality on customer satisfaction of members of the Merah Putih Candiroto Village Cooperative, Kendal District, Kendal Regency. This study uses a quantitative approach, associative research type, with a sample of members of the Merah Putih Candiroto Village Cooperative, Kendal. The sampling method was carried out using a saturated sampling technique. The total sample in this study was 137 respondents. The variables in this study were independent variables: price and service quality, and the dependent variable: customer satisfaction of members of the Merah Putih Candiroto Village Cooperative, Kendal. Testing in this study used instrument testing, classical assumption testing, and hypothesis testing with multiple regression tests using SPSS Version 25. The results of this study indicate that partially the price has a positive and significant effect on customer satisfaction of members of the Merah Putih Village Cooperative, Candiroto, Kendal with a t-count of 3.418 greater than the t-table of 0.1678 and a significant value of 0.001 smaller than the significance level of 0.05. And the quality of service partially has a positive and significant effect on customer satisfaction of members of the Merah Putih  Village Cooperative, Candiroto, Kendal with a t-count of 3.643 greater than the t-table of 0.1678 and a significant value of 0.000 smaller than the significance level of 0.05. Price and service quality simultaneously have a positive and significant effect on customer satisfaction of members of the Merah Putih Village Cooperative, Candiroto, Kendal, with F count of 715.041 greater than F table of 0.1678 with a significance of 0.000 smaller than the significance level of 0.05. The Adjusted R square result of 0.913 indicates that 91.3% of customer satisfaction of members of the Merah Putih Village Cooperative, Candiroto, Kendal, is influenced by price and service quality whose influence was tested in this study, while the remaining 8.7% is influenced by other variables not examined in this study.

Feli Samudra; Muhamad Sopyan

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the influence of the @starbucksindonesia account's use of Instagram as a communication medium on brand image following the pro-Israel boycott. The boycott arose from Starbucks' alleged involvement in the Israeli-Palestinian conflict, which triggered a decline in its reputation and negative sentiment among Indonesians. In this situation, Instagram, as a visual-based social media platform, was utilized as a primary means of shaping public opinion and responding to the crisis. The study employed a quantitative approach using an online questionnaire survey. Respondents were 100 followers of the @starbucksindonesia Instagram account, aged 18–35, and former Starbucks customers. Data analysis was conducted using validity and reliability tests, simple linear regression, t-tests, and coefficients of determination using SPSS version 27. The results showed that all research instruments were valid and reliable. The main finding demonstrated that Instagram use had a statistically significant effect on Starbucks' brand image. The coefficient of determination value indicated a strong relationship, indicating that the majority of changes in respondents' perceptions were influenced by communication via Instagram. This research supports the Uses and Effects theory, which states that social media not only serves as an information provider but also has the ability to shape consumer perceptions and attitudes. Therefore, Instagram plays a strategic role in digital communications for crisis management and brand image restoration.

Hidayat, Famelia Widya; Zaman, Badrus; Kurniawan, Andy

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2026 FEB Universitas Maritim Semarang

This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using multiple linear regression utilizing SPSS version 25 software. The results indicate that partially, CR, DAR, and Inventory Turnover each have a significant effect on EPS. Simultaneously, these three independent variables significantly affect EPS with a determination coefficient of 83.7%. The implications of this study emphasize the importance of liquidity management, solvency, and inventory efficiency in improving corporate share profitability.

Sopiyan Adi Permana; Irawan Irawan; Endang Asliana

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

With financial inclusion acting as a moderator, the goal of this study is to examine how financial technology use and financial literacy impact microbusiness performance. Microbusinesses in Bandar Lampung City's food and beverage industry serve as the research subjects. This study employs a quantitative approach, using questionnaires to collect primary data from microenterprises. Purposeful sampling was used to choose 203 microbusinesses that met the research criteria. SPSS was utilized to analyze the data using multiple linear regression and Moderated Regression Analysis (MRA). The study's conclusions imply that the use of financial technology has an effect on microenterprises' performance. Additionally, it has been shown that financial literacy affects microenterprise performance. The findings show that key components in increasing microbusiness performance are the use of financial technology and the entrepreneur's capacity to supervise and make financial decisions. However, the test results indicate that financial inclusion cannot boost the impact of financial technology and financial expertise on microbusiness performance. This implies that the influence of financial technology and financial knowledge on business success is not necessarily enhanced by having access to financial services. It also shows that a key factor in increasing the success of microbusinesses is the characteristics of the entrepreneur. The research's objectives are to assist important stakeholders in creating plans for microenterprise growth, as well as to assist microenterprise actors in improving their financial literacy and utilizing financial technology to its fullest.

Adila Salwa Siregar; Riydah Ikhsan; Fitriyani Nasution; Indra Gunasti Munthe

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Sexually transmitted infections (STIs) are a reproductive health problem that is still common among adolescents and can have serious impacts if not handled properly. Low levels of knowledge and unfavorable attitudes towards STIs have the potential to increase risky behavior among students. Objectives. This study aims to determine the level of knowledge and attitudes of students towards sexually transmitted infections at MAS Darul Mursyid. Methods. This study employed a cross-sectional methodology and a quantitative descriptive design. All MAS Darul Mursyid students were included in the study population, and a total sampling procedure was used to pick 149 respondents. A questionnaire with 20 statements about knowledge and 10 statements about attitudes around STIs was used to collect data. The SPSS software was used to analyze the data univariately, and the results were displayed as percentages and frequency distributions. Results and Discussion. According to the findings, 78 respondents (52.3%) had an adequate level of understanding, followed by 63 respondents (42.3%) in the poor category and 8 respondents (5.4%) in the good category. In the meanwhile, most students had a favorable opinion of STI prevention. Conclusion: Even though the majority of respondents expressed support for STI prevention initiatives, additional health education and instruction are still required to give students a more thorough grasp of STI prevention.

Adelya Ardhana; Etika Indah; Nindia Mayerli; Velani Nur Kholifah; Rayhan Gunaningrat

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The increasingly fierce competition in the skincare industry is driving companies to implement effective marketing strategies to increase consumer repurchase intention. This study aims to analyze the influence of influencer marketing and price on repurchase intention of Glad2Glow skincare products in Surakarta City. This study used a quantitative approach with a survey method of fifty respondents who had purchased and used Glad2Glow products. The sampling technique used purposive sampling, while data collection was conducted through questionnaires. Data were analyzed using multiple linear regression with the help of SPSS. The results of validity and reliability tests indicate that all statement items are valid and reliable and therefore suitable for use in the analysis. The results show that influencer marketing has a positive and significant effect on repurchase intention, indicating that credible influencers who are in line with the product's character can build consumer trust and encourage repurchase. In addition, price also has a positive and significant effect on repurchase intention, with a more dominant effect than influencer marketing. Consumers consider the suitability between price, quality, and product benefits before making a repurchase. The results of the simultaneous test show that influencer marketing and price together have a significant effect on repurchase intention. This study concludes that the combination of the right influencer marketing strategy and pricing that is in line with consumer value perceptions plays an important role in increasing the interest in repurchasing Glad2Glow skincare products in Surakarta City.

Yesi Yulianti; Arisky Andrinaldo; Muthiah Madalena; Putri Melinda

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

Penelitian ini dilakukan untuk mengevaluasi sejauh mana implementasi Sistem Informasi Akuntansi (SIA) digital berkontribusi pada peningkatan kualitas laporan keuangan yang dihasilkan oleh penjual E-Commerce. Penelitian ini menerapkan kerangka kuantitatif menggunakan metode survei terhadap 119 penjual E-Commerce yang telah mengimplementasikan SIA digital. Data dikumpulkan melalui kuesioner, pengolahan data selanjutnya dilakukan melalui prosedur regresi linier sederhana dengan bantuan aplikasi SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat kinerja SIA digital memberikan pengaruh positif dan signifikan secara statistik terhadap standar laporan keuangan. Hasil ini menegaskan bahwa adopsi mekanisme akuntansi digital yang berfungsi dengan baik mampu meningkatkan relevansi, keandalan, ketepatan waktu, dan keterbandingan keluaran pelaporan keuangan. Dengan demikian, pemanfaatan SIA digital secara optimal memainkan peran penting dalam meningkatkan kualitas pelaporan keuangan bagi penjual E-Commerce.