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Yasinta Defriani Astin; Nanda Novita Sari; Kristiana Sri Utami

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aimed to analyze the influence of price and brand image on Mixue consumer loyalty in Yogyakarta.  Employing a quantitative approach with 50 respondents, data were collected through questionnaires and analyzed using multiple linear regression.  Validity and reliability tests demonstrated a robust research instrument. Classical assumptions were met.  The F-test indicated a significant simultaneous effect of price and brand image on consumer loyalty (p < 0.05).  However, the t-test showed that only brand image had a significant partial effect (p < 0.05), while the effect of price was insignificant (p > 0.05).  This finding has implications for Mixue's marketing strategy in Yogyakarta, emphasizing the importance of a strong brand image.

Febrianti Soleha; Rahmat Isya Ginanjar; Muhammad Iwan Setiawan

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to evaluate community satisfaction with the CSR Program of PT Pertamina Patra Niaga Fuel Terminal Samarinda focused on talent and interest development for children of the Butonese community in Sidodadi Urban Village. A quantitative approach was applied using the Community Satisfaction Index (IKM) survey instrument based on Ministerial Regulation PANRB No. 14 of 2017, supported by Importance Performance Analysis (IPA). Results indicate an IKM score of 84.18, which falls under the “very good” category. However, several priority attributes, such as scheduling accuracy and supporting infrastructure, require improvement. Recommendations include service quality enhancement, community engagement, and sustainability-based planning.

Revi Isnabilla Hoirunisa; Dheo Rimbano; Dewi Anggraini; reviisnabilla@gmail.com

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of internal motivation and transformational leadership on employee performance with spiritual intelligence as a moderating variable at the Lubuklinggau City Social Service. The background of this study is based on the importance of the role of human resources in achieving organizational goals and the decline in employee work productivity as seen from monthly performance achievement data. This study uses a quantitative approach with an associative method. The sample used was all 31 employees of the Lubuklinggau City Social Service, with a saturated sampling technique. Data were collected through observation, interviews, documentation, and questionnaires with a Likert scale. Data analysis was carried out using SmartPLS 3.0 software. The results of this study are expected to provide empirical evidence that internal motivation and transformational leadership have an effect on employee performance, and spiritual intelligence can moderate this effect. This study also provides theoretical contributions to the development of human resource management science and practical benefits in improving the performance of public organizations.

Kadek Yuni Sudiantari

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Digital nomad is one of the jobs that utilizes the existence of information technology, apart from being easy to do without being bound by time and place, this job also provides a pretty good result.  The existence of this digital nomad is able to have a fairly good impact on modern society by opening up quite extensive employment opportunities. In addition to this, regulations are needed that are able to accommodate all provisions regarding digital nomads, so that digital nomad actors get their rights as laborers. Thus, the problem studied is related to how the role of Law No. 1 of 2024 concerning the Second Amendment to Law No. 11 of 2008 concerning Electronic Information and Transactions. Thus, it can see the existence and role of these regulations which should explicitly regulate. The research method in this paper uses normative juridical research. With this research, it will be facilitated in monitoring the existence of digital nomads and the fulfillment of the rights of digital nomad actors.

Melinda Kartikaningrum; Nany Noor Kurniyati

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of Work Motivation (X1) and Work Environment (X2) on Employee Performance (Y). This is a quantitative study. The population in this research consists of nurses at RS PKU Muhammadiyah Gamping, with a sample of 72 respondents. Data collection was conducted using a questionnaire with a Likert scale. The data analysis methods used include classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis, and hypothesis testing (t-test, F-test, and R² test). The analysis results show the significance level of Work Motivation (X1) and Work Environment and whether they have an effect on Employee Performance. Based on the t-test results: (1) The effect of Work Motivation (X1) shows a value of 2.071 with a significance of 0.042 < 0.05, indicating that Work Motivation (X1) has a significant effect on Employee Performance (Y) at RS PKU Muhammadiyah Gamping. (2) The effect of Work Environment (X2) shows a value of 4.766 with a significance of 0.000 < 0.05, indicating that the Work Environment (X2) has a significant effect on Employee Performance (Y). The F-test results show that Work Motivation (X1) and Work Environment (X2) together significantly affect Employee Performance (Y), with an F-value of 38.247 and a significance level of 0.000 < 0.05, indicating a simultaneous significant effect on Employee Performance (Y) among nurses at RS PKU Muhammadiyah Gamping.

Ani Setyawati; Indah Yuni Astuti; Ririn Wahyu Arida

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

An employee's performance can affect the company's success in competing with its competitors to achieve its goals. However, there are several factors that can affect the rise and fall of employee performance. This study aims to determine the effect of the work environment, work discipline, and work conflict on employee performance. This study uses quantitative methods to evaluate the relationship between variables. Data were obtained through questionnaire results analyzed using SPSS Version 25 software. The total questionnaire data was 31 respondents from the number of J&T Express and J&T Cargo employees at the Kras, Ngadiluwih, and Mojo Branches. The results of this study prove that the work environment, work discipline, and work conflict have a partial and simultaneous effect on employee performance. The coefficient of determination supports the results of this study with a percentage level of 81.9% of variable (X) affecting variable (Y). Also, the work environment successfully dominates its influence on employee performance.

Sifa Khoridatun Nisa; Muna Mumtazah Syahidah; Hesti Kusumaningrum

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to evaluate the internal environment of a company through three main approaches: value chain analysis, the resource-based view (RBV), and performance evaluation. Value chain analysis is used to understand activities that contribute to customer value creation. RBV emphasizes the importance of internal resources in achieving sustainable competitive advantage. Performance evaluation assesses the effectiveness of the company's strategy in both financial and non-financial aspects. The study shows that integrating these three approaches can help companies formulate adaptive and highly competitive strategies.

Sita Nurmatus Salma; Indah Yuni Astuti; Ririn Wahyu Arida

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Work enthusiasm is one of the efforts that can be made to optimize employee performance. There are several important factors that can affect employee work enthusiasm, including leadership style, compensation, and work motivation. This study aims to determine the effect of leadership style, compensation, and work motivation on employee work enthusiasm at the Kediri City Education Office. The research method used is a quantitative approach through Likert scale data. The sample in this study amounted to 69 respondents taken from the total number of employees using saturated sampling techniques. The analysis technique in this study is multiple linear analysis, t-test, and f-test processed using SPSS software version 25. The results of the study prove that leadership style, compensation, and work motivation partially have a significant effect on work enthusiasm. Also, simultaneously leadership style, compensation, and work motivation have a significant effect on employee work enthusiasm.

Iis Permatasari; Suparno Suparno; Annisa Lutfia

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the direct impact of the circular economy on the Waste Bank program. It is expected to demonstrate community involvement in the program. Community participation and engagement in waste management initiatives can help reduce the environmental burden caused by waste hazards and also serve as business opportunities for the community. The study is based on several factors, including government policy, entrepreneurial knowledge, income expectations, and entrepreneurial attitude. Data were collected from 202 respondents through an online questionnaire and analyzed using the Structural Equation Modeling (SEM) method with a Partial Least Squares (PLS) approach. The results indicate that all variables examined in this study have a positive and significant influence on community participation.

Fatmawati Fatmawati; Dody Tri Kurniawan; Mohammad Anwar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sumenep Regency has a wealth of agribusiness superior commodities such as rice, corn, chili, onions, tobacco, coconut, and the livestock sector in the form of cattle and goats. This research aims to explore this potential and formulate an adaptive and sustainable agribusiness development strategy. The approach used involves field studies, primary and secondary data collection, and SWOT analysis. The results of the study show that obstacles such as low access to technology, inadequate infrastructure, and weak farmer institutions need to be answered with strategies to strengthen institutions, modernize technology, develop derivative products, and digitize the market. The implementation of this strategy is projected to be able to increase the productivity and welfare of farmers, as well as encourage sustainable regional economic growth.

Dina Kurniawati; Astri Furqani; Moh. Kurdi

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

study aims to analyze the influence of job description on employee performance at the Sumenep Regency Population and Civil Registration Office. The background of this research is based on the importance of clarity of job descriptions in supporting the optimal performance of employees, especially in public service agencies that deal directly with the community. This study uses a quantitative approach with the Partial Least Square (PLS) data analysis technique through the help of Smart PLS 2.0 M3 software. Primary data was obtained through the distribution of questionnaires to 20 respondents who were selected using the purposive sampling technique. The results showed that job description had a positive and significant effect on employee performance, with a path coefficient value of 0.808 and an R-square value of 0.652. This shows that the clearer the job description received by employees, the higher the level of performance produced. Job descriptions play an important role in improving work efficiency, minimizing role conflicts, clarifying responsibilities, and supporting an objective performance evaluation process. This study suggests that government agencies regularly update and socialize job descriptions to all employees to improve the performance of individuals and organizations as a whole.

Moh. Kurdi; Unsul Abrar; Syaiful Anwar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The making of kris in Sumenep Regency is a cultural heritage that is not only firmly rooted in historical values, but also faces modern challenges in the form of changing consumer preferences. This study aims to analyze the influence of knowledge and skill management on product innovation by keris masters. Using quantitative methods through regression analysis, the study found that skills had a significant positive influence on product innovation, while knowledge management showed a significant negative influence. This shows that the success of product innovation is highly dependent on the application of practical skills and the appropriate management of knowledge. These results are an important basis for the development of local culture-based innovation strategies in the traditional creative industry sector.

Silvia Hendrayanti; Achmad Junaidi; Wanuri Wanuri

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Financial management in the public sector, especially at the village level, often faces various challenges. These challenges include limited resources, complexity of administrative procedures, and the need for high transparency and accountability. In this context, the analysis of planning, control, and evaluation of financial management becomes very relevant. This study aims to find out (1) The Influence of Planning on the Routine Expenditure Budget (2) The Effect of Control on the Routine Budget. (3) The Effect of Financial Management Evaluation on Routine Expenditure Budget at Kalisegoro Village Office, Gunungpati District, Semarang City. This research was conducted using quantitative analysis methods. The data is in the form of a list of budget uses of the Kalisegoro Village Office. Data collection through documentation related to the problem being researched at the Kalisegoro Village Office, Gunungpati District, Semarang City. The analysis tool used was multiple linear regression. The results of the study show that Planning and Control has a significant influence on the Routine Expenditure Budget while the Financial Management Evaluation has no effect on the Routine Budget. For further research, it is recommended to use other variables that affect the Routine Expenditure Budget that is not yet present in this study, extend the observation time, and increase the number of samples.

Wafiq Nuril Azizi; Ika Korika Swasti

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The high level of turnover intention in frontliner employees is a serious challenge for retail companies, including CV. Premium Indonesia. This study aims to analyze the effect of transactional leadership on turnover intention mediated by organizational commitment. This research uses a quantitative approach with survey techniques on 56 frontliner respondents. The results showed that transactional leadership has a negative influence on turnover intention. This means that the more effective the application of transactional leadership style, the lower the employee's intention to leave the company. In addition, organizational commitment also negatively affects turnover intention and is proven to be able to mediate the relationship between transactional leadership and turnover intention. These findings confirm the important role of leadership and commitment in retaining the workforce, especially in the dynamic and competitive retail sector.

Muhammad Fikri Fachrudin; Hesty Prima Rini

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The intention of this research is to examine the impact of workload on employee performance of PT. Semen Indonesia Logistik by using job burnout as an intervening variable. This research uses quantitative research methods. The research participants were employees at PT. Semen Indonesia Logistik. Determination of the sample using saturated sample technique as many as 37 employees. Data collection using questionnaires distributed to employees. Statistical analysis of Structural Equation Modeling (SEM) Partial Least Squares 4.0 was used to test the hypothesis. Based on the research results, workload has a significant negative effect on employee performance. Workload also has a considerable impact on employee performance due to job burnout.

Ni Kadek Ria Pratiwi; Amrita Nugraheni Saraswaty

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprise (MSME) revenues are affected by various factors that determine business continuity and the welfare of their owners. This study aims to analyze, both simultaneously and partially, the effects of e-commerce usage, business experience, and industrial agglomeration on the revenues of fashion-sector MSMEs in Denpasar City. A total of 100 fashion MSME operators were sampled, and the data were analyzed via multiple linear regression using SPSS 26. The resulting coefficient of determination (R²) is 0.684, indicating that e-commerce usage (X₁), business experience (X₂), and industrial agglomeration (X₃) collectively explain 68.4% of the variance in MSME revenue (Y), with the remaining 31.6% attributable to factors beyond this study. The analysis shows that, together, the three independent variables significantly affect MSME revenues; separately, each—e-commerce usage, business experience, and industrial agglomeration—exerts a positive and significant impact on the revenues of fashion-sector MSMEs in Denpasar.

Komang Karina Pramesti; I Gde Kajeng Baskara

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Profitability represents a bank's capability to evaluate how effectively its management generates profits. This study seeks to explore and determine the influence of liquidity, capital adequacy, operational risk, and credit risk on bank profitability. The research focuses on banking institutions listed on the Indonesia Stock Exchange over the 2021–2023 period. The study utilizes quantitative data obtained from secondary sources, specifically financial statements published by the respective banks. A total of 32 banks were selected as research samples through purposive sampling. The study adopts a non-participant observation approach, and the data were processed using multiple linear regression analysis. The results indicate that liquidity has a positive yet statistically insignificant effect on profitability, capital adequacy has a significant negative effect, operational risk shows a negative but non-significant influence, and credit risk has a significant negative impact on bank profitability.

Laras Ayu Dita; Herlitah Herlitah; Fatimah Fatimah

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to see whether there is an influence between education proxied by the average length of schooling, gross regional domestic product (GRDP), and the realization of regional expenditure on poverty in the Regency / City of Nias Islands. The research method of this article is a quantitative method with multiple linear regression analysis techniques. The data used in this study are secondary data obtained through the central statistics agency and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance in the form of panel data from five regencies / cities in Nias Islands in 2014-2023. Based on the partial analysis results, the education variable and the realization of regional expenditure have a positive and significant effect on the poverty rate. Meanwhile, gross regional domestic product and has a negative and significant effect on poverty in the Nias Islands region, which is seen from the probability value which is smaller than (0.05). The research variable can explain the Y variable by 0.950220 or 95% and the rest is explained by other variables outside the study.

Muhammad Rizal Afandi; Suwandi Suwandi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose study aims to analize the effect of the environmental social governance & tax agresivity with Role political connection as moderation variable. In this study the theory used as the basis for this test is Legistimachy theory & Political Cost Hypotesis theory, This study aims to examine the environmental, social and governance aspects of tax aggressiveness and to examine whether political connections can moderate environmental social governance on tax aggressiveness in manufacturing, mining, & agro companies listed on the Indonesia Stock Exchange (IDX).. Sample measurements in this research were using quantitative techniques.  The objects used as samples in this test were 60 companies The type of data used as the research object is documentary, namely financial reports of companies by selecting the time period 2021 to 2023 respectively. This research uses outer model, inner model & hypothesis testing. The results show that each dimension of the environment social and governance does not have a direct effect on tax aggressiveness with a significance value of p value above 0.05 and t statistic shows a coefficient below 1.966. However, the indirect effect shows that political connections can act as a negative moderator of the relationship between the environment and tax aggressiveness with a significance value of p value 0.020 and t statistic 2.330. In addition, political connections can also act as a positive moderator of the relationship between governance and tax aggressiveness with a significance value of p value 0.004 and t statistic 2.906. However, political connections cannot moderate the relationship between the social environment and tax aggressiveness with a significance value of p value e 0.081 and t statistic 1.745.

Muhammad Furqan; Mahendra Adhi Nugroho

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of e-commerce and digital technology has changed the consumption patterns of students, especially through live streaming features and twin date events on Shopee. This study aims to analyze the role of Fear of Missing Out (FOMO) in mediating the influence of live streaming and twin-date events on the consumption behavior of students at Yogyakarta State University. A quantitative approach was used with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The research sample consisted of 315 student respondents who had used the live streaming feature and participated in Shopee's twin-date events. The results showed that twin-date events had a positive and significant effect on FOMO and consumer behavior, while live streaming only had a significant effect on consumer behavior but not on FOMO. FOMO itself significantly influences consumer behavior and mediates the influence of the twin date event on consumer behavior. However, FOMO does not mediate the influence of live streaming on consumer behavior. This finding indicates that the urgency of time and exclusive promotions during the twin date event are more effective in triggering FOMO than live streaming. This study recommends the importance of digital consumption literacy for students and the development of emotion-based marketing strategies by e-commerce platforms. This study has limitations in terms of sample scope and variables used, so further research is recommended to include additional variables such as lifestyle or financial literacy, and to expand the sample to other universities.