Publication Search

69,815 articles from 602 journals · 1,760 citations tracked

Showing 1-20 of 129

Analytics

Lestari Wuryanti; Siti Auliya Putri; Ayu Nursari

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

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

Kinanti Ranum Falina; Retno Yuni Nur Susilowati

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

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

Ratna Juwita; Anisa Septi Artanti; Yustiani Perbina Br Sitepu; Aufi Hidayatul Azmi; Rani Hasanah Br Solin +2 more

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the level and forms of political participation among Generation Z (Gen Z) in Bukittinggi City, considering the large proportion of young voters in the 2024 General Election. Gen Z refers to individuals born between 1997 and the early 2010s and currently represents a significant demographic force in the democratic system. The study employs a quantitative approach using the Participatory Behaviors Scale (PBS), which includes four dimensions: disengagement, civil participation, formal political participation, and activism. The sample was selected using purposive sampling, targeting Gen Z university students who possess an ID card (KTP) and reside in Bukittinggi. Data were collected through an online questionnaire and analyzed descriptively. The results show that the average level of political participation among Gen Z falls in the moderate-to-high category (M = 44.5; SD = 8.3), with 61.06% of respondents in the moderate category, and 19.47% each in the low and high categories. These findings indicate that Gen Z is fairly active in participating, both formally through elections and informally through political discussions and digital campaigns. The study highlights a shift in Gen Z’s political participation towards more digital, flexible, and issue-based forms. The results also underscore the importance of strengthening political literacy and creating more inclusive participatory spaces at the local level.

Fernanda Agip; Adinda Putri Maharani; Zella Nissa

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

Individual behavioral factors are critical determinants of organizational effectiveness and a vital component of modern organizational diagnosis. This study aims to identify and map individual behavioral factors as strategic indicators in organizational diagnosis using a Systematic Literature Review (SLR) approach guided by PRISMA 2020. Analysis of ten selected articles reveals that organizational effectiveness in the digital transformation era is driven by a reciprocal equilibrium between an individual's cognitive infrastructure and volatile work environment demands. The findings synthesize these behaviors into four strategic clusters: psychological well-being as primary infrastructure, digital structural support audits, justice and trust equilibrium, and psychological contract synchronization. This research provides tactical implications for Human Capital practitioners to transform annual diagnostic methodologies toward the implementation of monthly pulse surveys to detect fluctuations in well-being and disengagement intentions in real-time. This predictive diagnostic step is essential to mitigate turnover risks and design precise institutional interventions in hybrid work ecosystems.

Karina Adelia; Rikwan Efendi Salam Manik

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

KIP Kuliah is a government-funded educational assistance program aimed at high school (SMA) graduates or equivalent who demonstrate strong academic potential but face economic constraints. This program is expected to expand access to higher education and help students complete their studies on time without being burdened by financial concerns. However, the effectiveness of KIP Kuliah utilization depends not only on the amount of aid provided but also on students’ ability to manage their finances wisely through the implementation of good money habits This study is a field research using a descriptive qualitative approach. The sample consists of six informants, namely KIP Kuliah recipients at Politeknik Negeri Medan from the 2020–2023 cohorts. The results show that personal financial management among students includes budgeting, controlling expenses, and saving behavior. In addition, several factors influence students’ financial behavior, such as financial literacy, social environment, lifestyle, and individual needs. With proper financial management, KIP Kuliah funds can be utilized optimally to support students’ academic success.

Agatha Helena Deze

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

The rapid growth of digital financial technologies has transformed how individuals access and manage financial resources, yet disparities in financial literacy remain a critical issue. This study aims to systematically examine the transformation of financial literacy in the digital era by identifying its conceptual development, key dimensions, and future research directions. A qualitative approach using the Systematic Literature Review (SLR) method was employed, following a structured process of article selection, screening, and synthesis from reputable academic databases. The findings reveal that financial literacy has evolved into a multidimensional construct encompassing financial knowledge, behavior, attitudes, and digital financial literacy. The study also highlights that technological advancement increases both opportunities and risks, requiring individuals to possess higher levels of cognitive and digital competence. Furthermore, the results indicate the need for more integrative frameworks and inclusive research across diverse contexts. This research contributes by offering a comprehensive conceptual mapping and identifying research gaps to guide future studies in the field of digital financial literacy.

Afendi, Afendi; Inda Sukati

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aimed to examine the extent to which trust, perceived security, and ease of use of the GrabFood platform influence consumer transaction decisions in Batam City. The method used was descriptive quantitative, involving 204 respondents who had made purchases through GrabFood, selected through purposive sampling based on Jacob Cohen's formula to ensure representative results. Data were collected using a questionnaire and analyzed through a series of procedures, including validity and reliability testing, classical assumption checking, multiple linear regression, and hypothesis testing using t-tests and F-tests. The study findings revealed that trust contributed 22.0%, security 38.9%, and ease of use 23.2% to purchasing decisions. The coefficient of determination (R²) of 65.6% confirmed that these three factors simultaneously explained a significant portion of the variation in consumer purchasing behavior. Furthermore, t-tests and F-tests confirmed a positive and significant influence, both individually and collectively, on consumer decisions to use GrabFood.

Fatma Yani; Tiurniari Purba

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aimed to uncover the extent to which eWOM, perceived brand image, and platform ease of use influence consumer purchasing decisions for Skintific moisturizer on Tokopedia. The method employed was descriptive quantitative, selecting a sample of 96 consumers who had purchased Skintific products, using a purposive sampling technique based on the Lemeshow formula to ensure representativeness. Data were collected through a questionnaire and then analyzed using a series of tests including validity, reliability, classical assumption checking, multiple linear regression, and hypothesis testing using t- and F-tests. The analysis showed that eWOM contributed 13.9% to purchasing decisions, brand image 23.4%, and ease of use 46.1%. The coefficient of determination (R²) of 75.4% indicates that these variables collectively explain most of the variation in purchasing decisions. The t- and F-tests confirmed a positive and significant influence, both individually and simultaneously, on consumer purchasing behavior on Tokopedia.

Jessica; Asron Saputra

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This research investigates how celebrity endorsements, customer reviews, and pricing affect consumers’ intention to purchase Scarlett Whitening products. Amid intense competition in the skincare industry, firms are required to focus not only on product features but also on psychological and perceptual aspects that influence consumer behavior. Celebrity endorsers contribute to strengthening brand trust, customer reviews offer insight based on user experiences, while price reflects consumers’ perceived value of the product. This study adopts a quantitative explanatory design, with data obtained from 204 respondents through structured questionnaires using a five-point Likert scale. The collected data were analyzed using multiple linear regression with SPSS version 26. The findings indicate that celebrity endorsers, customer reviews, and price have both simultaneous and individual positive and significant impacts on purchase intention. An adjusted R-square value of 0.274 suggests that these variables account for 27.4% of the variation in consumers’ purchase intention. Overall, the results highlight that appropriate endorsements, trustworthy reviews, and competitive pricing collectively enhance consumers’ intention to purchase Scarlett Whitening products

Eza Olivia; Deta Elisa; Nuzulla Aurora Brilian; M.Yusuf Bahtiar

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

This study exaimines whether today’s youth represent a “saving generation” or a “forced generation” in respondingto rising inflation.the increasing cost of living has significantly affected young people’s consumption patterns,financial planning,and lifestyle choices.this researchaims to analyze how inflation influences the economic behavior of young people and to identify whether their frugality is driven by financial awereness or economic pressure.the study employs a qualitative descrective approach,using interviews and literature analysis to explore the experience of young individuals in managing their finances amid economic uncertainty.the findings indicate that although some young people demosntrate improved financial literacy and budgeting skills,many are compelled to reduce concumption,postpone personal goals,and limit social activities due to limited income and rising prices.Inflation has reshaped priorites,encouraging survival-oriented financial strategies rather than long-term wealth planning.the study concludes that the current generation reflects a combination of both conscious constraint.therefore,policy interventions,financial educations programs,and employment opportunities are essential to strengthen youth economic resilience.the implications of supporting young people in  developing sustainable financial habits while addressing structural economic challenges that influence their financial stability.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Zainullah, M. Ilham; Ita Marianingsih

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

Sitoris Wehalo; Mauli Siagian

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

This study aims to examine the influence of online reviews and the role of social media on brand loyalty toward MS Glow skincare products in Batam City. The population of this research consists of consumers in Batam City who have purchased and used MS Glow skincare products and have been exposed to online reviews and social media content related to the brand. A total of 204 respondents were selected using the Jacob Cohen sampling approach. Data were analyzed using multiple linear regression techniques. The analysis process included data quality testing, classical assumption tests, effect analysis, and hypothesis testing. The results of the multiple linear regression analysis indicate that online reviews contribute 33.7% to brand loyalty, while the role of social media contributes 66.9%. Furthermore, the coefficient of determination (R²) reveals that online reviews and social media collectively explain approximately 58.1% of the variance in brand loyalty. The findings from the t-test and F-test demonstrate that both online reviews and social media have a positive and statistically significant effect on brand loyalty, both individually and simultaneously, toward MS Glow skincare products in Batam City.

Nur Shafira Chairani; Nur Ainun Najwa; Suci Ameliya Kartika; Muhammad Ramadhani Kesuma

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

Lukman Lukman; Ulil Albab; Heri Sutopo

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

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

Panjaya, Kyara Carol

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Vaping is when you inhale a mist through a power based device, filled with flavourings, chemicals, and nicotine (Texas Health and Human Services, nd). Teenagers tend to vape due to external influences such as advertisements and social interactions, which has a significant contribution in the role of gaining societal acceptance of vaping amongst teenagers (CDC, nd). However its use in teenagers is illegal as per the Indonesian Government Regulation Number 109 2012, which restricts individuals below 18 years old from vaping. A study conducted in 2018 has reported that teenagers have started vaping from 2017. Despite rules and regulations, teenagers are still able to access it which makes the law enforcement ineffective that leads to teenagers being able to have access to vapes. This research will investigate the influence of social media and peer pressure on underage vaping, focusing on how contents on social media, their peers along with social interactions shape the perspective and behaviour of a teenager towards vaping. This following topic is important as social media plays a significant role in the normalisation of vaping despite harmful effects. It aims to recognize how social media and interactions among fellow peers influence a teenager. With the use of qualitative and quantitative methods such as surveys and interviews, it will also apply theories from 3 thinkers to have a better understanding of a teenager’s decision.

Amelia Fitri Indarti; Hanifa Putri Wardhani; Jovanka Jovanka; Siska Amalia; Erik Saut Hatoguan Hutahaean

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Individuals with mental disabilities commonly experience difficulties in self-awareness and emotion regulation, which negatively affect social functioning and psychosocial well-being. These conditions were also observed among beneficiaries in the assisted community, who demonstrated limitations in recognizing emotions, expressing feelings, and engaging in social interactions. This community service program aimed to strengthen self-awareness and emotional regulation skills among individuals with mental disabilities through a psychosocial approach. The program employed activity-based psychoeducation using participatory and supportive methods, including emotional recognition training, self-reflection, positive emotional stimulation, and structured group support. The results indicated improvements in beneficiaries’ ability to identify and express basic emotions, increased self-confidence, enhanced emotional stability, and more active social participation. Qualitative observations revealed behavioral changes from passive tendencies to more responsive and cooperative involvement in group activities. These findings suggest that activity-based psychosocial interventions are effective in improving psychosocial well-being among individuals with mental disabilities.

Nyolanda Wulandari Koto; Ainul Mardiyah; Mutiara Permata Hati Br. Sinaga; Fahmi Irawan

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study employed a descriptive qualitative approach using a case study design to explore the psychological impacts of traffic accidents on victims. Data were collected through semi-structured interviews and direct observation, then analyzed using thematic analysis techniques. The findings indicate that the main trauma-related symptoms include intense negative thoughts or emotions, such as sudden fear, nausea, and mood changes characterized by increased sadness and irritability. Additionally, sleep disturbances were observed, including vivid nightmares, flashbacks when attempting to sleep, and physical reactions such as heart palpitations. Avoidance behaviors were also noted, such as avoiding the accident location, rarely leaving the house, and avoiding conversations related to the accident. Traffic accidents are sudden, unexpected events that can cause not only physical injuries but also profound psychological impacts, including fear, excessive anxiety, nightmares, and symptoms of post-traumatic stress disorder (PTSD). If left untreated, these psychological disorders may interfere with daily functioning and significantly reduce the quality of life of the victims, making early intervention crucial for recovery.

Qurasih Ainun Nurul Ussamah; Puji Rahayu

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.