Publication Search

76,956 articles from 728 journals · 2,111 citations tracked

Showing 1-20 of 439

Analytics

Farchatul Hudayah; Slamet Wiyono; Zaenul Arif

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

Alifia Putri Widanti; Salma Nurpita Utami; Yusi Yuferina; Recky Recky

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The purpose of this study is to identify the level of influence  of job description and workload on the job satisfaction of monthly contract employees at PT Multi Garmenjaya. Through  a cross-sectional  survey method, this study applies a descriptive and associative research design. The data collection was carried out through the distribution of a combination  of online (Google Form) and offline (print questionnaire) questionnaires to 87 respondents who were selected as a sample of the entire population totaling 677 monthly contract employees. Based on the results of hypothesis testing, it was found that the position description variable had a positive and partially significant influence on employee job satisfaction, with a calculated t-value of 5.529 and a significance level of 0.0000. On the other hand, the workload variable was also found to show a positive and significant influence on employee job satisfaction partially, with a calculated t  value of 1.327 and a significance value of 0.188. When tested simultaneously, the two independent variables were proven to have a significant effect on the job satisfaction of contract employees, with  an F score of 27.772 and a significance value of 0.0000. As for the Adjusted R Square value,  a value of 0.384 was obtained. This figure means that the ability of the variable job description and workload in explaining the ups and downs of the job satisfaction of PT Multi Garmenjaya's monthly contract employees is 38.4%. Meanwhile, the other percentage, which is 61.6%, is influenced by other factors or variables that are not studied and studied in this research model.

Nabila Julia; Joel Faruk Sofyan

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Employee performance is essential to organizational success, particularly in the service industry, where service quality depends heavily on employees’ capabilities and workplace conditions. This study examines the effects of a learning organization culture and the work environment on employee performance, with job satisfaction as a mediating variable among service sector employees in West Jakarta. A quantitative causal approach was employed using an online questionnaire distributed through purposive sampling, resulting in 210 valid respondents. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that both a learning organization culture and a positive work environment have significant positive effects on job satisfaction. In addition, learning organization culture, work environment, and job satisfaction each positively and significantly influence employee performance. Job satisfaction also mediates the relationships between learning organization culture, work environment, and employee performance. These results suggest that organizations can improve employee performance by strengthening continuous learning practices, creating supportive working conditions, and enhancing employee satisfaction. The study contributes to the human resource management literature and provides practical guidance for organizations seeking sustainable performance through employee-centered management strategies.

Anggi Ibnu Ramdani; Herdiyanti Herdiyanti

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study investigates the critical factors influencing job satisfaction among night shift employees at RSUD KHZ Musthafa Singaparna Tasikmalaya, given the inherent challenges of 24-hour hospital operations. Night shift workers are particularly susceptible to physical and psychological strain, which can elevate job stress and disrupt work-life balance, ultimately threatening their job satisfaction. The research employs a quantitative associative approach, utilizing Likert-scale questionnaires distributed to 75 night shift staff selected through purposive sampling. Data were analyzed using Multiple Linear Regression with SPSS. Instrument validation confirmed that all items were both valid and reliable. Partial regression results reveal that job stress exerts a positive and significant effect on job satisfaction (t = 3.106, Sig. = 0.003), while work-life balance also demonstrates a positive and significant impact (t = 1.815, Sig. = 0.044). Simultaneously, both variables together significantly influence job satisfaction (F = 10.121, Sig. < 0.001), with an RSquare of 0.419, indicating that 41.9% of the variance is explained by the model, while 58.1% is attributable to external factors. These findings underscore the importance for hospital management to actively manage job stress through targeted interventions and design equitable shift scheduling policies. Such strategies are essential to sustaining high levels of employee satisfaction, which in turn supports both staff well-being and the quality of patient care in a demanding healthcare environment.

Efrat Tirta Wijaya; Sri Rahayu; Ra Vidia Gati

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of Perceived Organizational Support (POS) and Work Engagement on employee performance with organizational commitment as a mediating variable at SMEs in Kasongan, Bantul, Yogyakarta. This research was motivated by the importance of improving employee performance in the SME sector, which still faces various challenges, such as low employee engagement, suboptimal organizational support, and weak organizational commitment. This study employed a quantitative approach using a survey method. The population of this research consisted of employees working in SMEs in Kasongan, Bantul, Yogyakarta. The sampling technique used was purposive sampling with a total of 150 respondents. Data were collected through questionnaires using a Likert scale. The data analysis method used was Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results showed that Perceived Organizational Support had a positive and significant effect on employee performance. However, Work Engagement did not have a significant direct effect on employee performance. In addition, Perceived Organizational Support and Work Engagement were found to have a positive and significant effect on organizational commitment. Organizational commitment also had a positive and significant effect on employee performance. The mediation test results indicated that organizational commitment partially mediated the effect of Perceived Organizational Support on employee performance and fully mediated (full mediation) the effect of Work Engagement on employee performance. This study implies that improving organizational support and strengthening organizational commitment are important strategies for enhancing employee performance in the SME sector, particularly in SMEs in Kasongan.

Agustina Nur Qomariah; Sri Redjeki; Denok Mugi Hidayanti

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the marketing strategies implemented by Mrs. Irsyat’s Poli Crackers MSME in Sukowono Village, assess their contribution to business competitiveness, and examine their role in supporting business sustainability. The study employed a qualitative approach with a case study method conducted in Sukowono Village, Sukowono District, Jember Regency. Research informants included the business owner, employees, consumers, and resellers selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the Miles and Huberman model consisting of data reduction, data presentation, and conclusion drawing. Data validity was ensured through source triangulation, technique triangulation, and member checking. The findings indicate that the MSME applies relatively simple marketing strategies adapted to local market conditions, including product quality improvement, competitive pricing, utilization of local distribution channels through small shops and resellers, and word-of-mouth promotion. These strategies have proven effective in increasing competitiveness, as reflected by higher sales, growing customer numbers, and the product’s distinctive taste advantage. Furthermore, the strategies contribute to business sustainability through sales stability, customer loyalty, and gradual business growth. Nevertheless, several challenges remain, including limited capital, labor shortages, and the underutilization of digital technology. Therefore, more innovative and technology-based marketing strategies are needed to support sustainable business development.

Farkhan Fidaya Tulloh; Eka Anisa Sari

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

An appropriate strategy has become a crucial factor for Micro, Small, and Medium Enterprises (MSMEs) in maintaining customer loyalty. This study focuses on analyzing the implementation of marketing communication strategies adopted by Nasi Goreng Barokah Jaya, an MSME located in Cikampek, to retain its loyal customers. This study employed a descriptive qualitative approach based on the 7P Marketing Mix theory developed by Kotler and Keller (2016). Data were collected through in-depth interviews, field observations, and documentation involving the business owner, employees, and loyal customers. The data were subsequently analyzed using the Miles and Huberman interactive model, while data validity was ensured through triangulation. The findings reveal that direct interaction, responsive and friendly service, word-of-mouth promotional activities, and personalized approaches serve as the main pillars in building customer loyalty. Customer loyalty is significantly influenced by product quality, price affordability, service reliability, and the emotional bond established between the business and its customers. These findings confirm that simple yet consistently implemented marketing communication strategies are effective in maintaining a loyal customer base in the culinary MSME sector.

Riski Eko Ardianto; Abdi Fadhlan; Ismamudi Ismamudi

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the effect of Employee Digital Wellness (EDW) on Work Engagement (WE) among administration and digital marketing employees in startup companies implementing hybrid working, and to explore the moderating role of Organizational Support for Wellbeing (OSW). Using a quantitative approach, data were collected through a 5-point Likert scale questionnaire from 160 purposive-sampled respondents. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.1.1.7. The findings indicate that EDW positively and significantly affects WE (β=0.621; t=8.943; p<0.001), confirming that employees who manage digital technology usage effectively tend to be more energetic, dedicated, and fully engaged in their work. In addition, OSW also positively influences WE (β=0.412; t=5.672; p<0.001), demonstrating that tangible organizational support in the form of wellbeing policies, flexible work arrangements, and mental health programs enhances work engagement. Moreover, OSW moderates the EDW → WE relationship (β=0.173; t=2.713; p=0.007), indicating that the positive effect of digital wellness on engagement is stronger when organizational support is sufficient. These findings highlight the importance of both personal management of digital wellness and consistent organizational wellbeing policies. Practically, organizations are advised to provide digital wellbeing programs, flexible working arrangements, and managerial support to maximize employee engagement, particularly in hybrid working contexts.

Rustanto, Bambang; Suhanda, Edi; Kartika, Tuti; Istyawan, Aryohaji; Pribowo

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

Women who simultaneously assume dual roles as employees and household managers face complex social and structural pressures, particularly in urban areas such as Dago Subdistrict, Bandung City. Spousal social support serves as a crucial factor in sustaining the continuity of these dual roles. This study aims to identify the forms and intensity of social support provided by husbands to their wives within the context of dual-role management. A descriptive survey was conducted involving 50 married working women, selected through a two-stage cluster random sampling technique across five neighborhood units (RW), complemented by in-depth interviews with five husband–wife pairs using purposive sampling. The findings indicate that most husbands provide a high level of social support, encompassing emotional, instrumental, informational, and appraisal dimensions. Such support plays a significant role in reducing role conflict, strengthening psychological resilience, and enhancing women’s adaptive capacity in balancing domestic and public responsibilities. In conclusion, the active involvement of husbands reflects a shift toward a more egalitarian household partnership model, contributing to well-being and fostering family resilience.

Aini Natasa; Muhammad Fikri; Nazwa Salsabilla; Sarah Kamila

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.

Rizki Wulandari; Naily El Muna; Ashlihah Ashlihah

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

This study aims to analyze the marketing strategy implemented by Catering Lapak Ning Icha to increase consumer purchase intention. The background of this research is the intense competition in the culinary MSME sector, particularly catering services, which demands effective and sustainable marketing strategies. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, observations, and documentation involving the business owner (represented by the operator), employees, and consumers. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the marketing strategy based on the 7P marketing mix (Product, Price, Place, Promotion, People, Process, and Physical Evidence) plays a significant role in increasing consumer purchase intention. In terms of product, the catering maintains taste quality, cleanliness, and menu variety. Pricing is set affordably and competitively. Easy location access and accurate ordering and distribution processes support the place and process aspects. Promotion is carried out organically through social media and word of mouth. Additionally, friendly and professional employee service, as well as physical evidence such as a clean business environment and neat packaging, contribute to positive consumer perceptions. The implications of this study suggest that consistent and integrated marketing strategies aligned with consumer needs can effectively enhance purchase intention and customer loyalty. This research serves as a reference for culinary MSME actors in designing effective and sustainable marketing strategies.

Intan Abelia Nirwana; Euis Mufahamah; Harold Kevin Alfredo

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

This study aims to analyze the effect of Knowledge Sharing and Knowledge Leakage on Supply Chain performance, with Monitoring Opportunity as a mediating variable at the Library Office of Mesuji Regency. The research problem arises from the limited structure of knowledge-sharing practices, weak documentation of organizational knowledge, and the potential risk of knowledge leakage that may disrupt the effectiveness of library service supply chains. This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 employees of the Library Office of Mesuji Regency and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS. The results show that Knowledge Sharing has a positive and significant effect on Supply Chain performance and Monitoring Opportunity. Knowledge Leakage does not have a significant direct effect on Supply Chain performance, but it has a negative and significant effect on Monitoring Opportunity. Furthermore, Monitoring Opportunity significantly mediates the relationship between Knowledge Sharing and Supply Chain performance, but does not mediate the relationship between Knowledge Leakage and Supply Chain performance. These findings indicate that knowledge sharing becomes more valuable when supported by monitoring capability, while knowledge leakage should be controlled through documentation, access control, and knowledge protection mechanisms. This study contributes to knowledge management and supply chain literature in public library service organizations.

Fanny Ariza Afifa; Avanin Hanina Sukotjo; Ahmad Yusril Ghufron; Mochammad Isa Anshori

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The digital transformation driven by the acceleration of Artificial Intelligence (AI) has fundamentally transformed leadership paradigms and the structure of the modern workplace. This study aims to provide an in-depth analysis of the various strategic opportunities and systemic risks arising from the integration of AI into contemporary organizational leadership practices, where technology is no longer merely a tool but a collaborative partner in managerial processes. Using a Systematic Literature Review (SLR) method on 30 reputable scientific journals with publications spanning up to 2026, this article analyzes the transition of the leader’s role from a conventional hierarchical model toward the concept of Augmented Leadership. Data analysis results indicate that AI implementation offers significant opportunities through data-driven decision-making systems with high precision, intelligent resource allocation optimization, and enhanced leadership intervention effectiveness, which has been documented to reach up to 35%. However, this transformation also brings a series of complex multidimensional risks, including algorithmic biases that could trigger inequality cascades, ethical dilemmas related to operational transparency (black box), and the potential erosion of the meaning of work for employees. The discussion in this article emphasizes that the success of this transformation depends not only on technical expertise, but also on redefining leadership competencies to prioritize emotional intelligence and ethical governance frameworks such as the CARE Framework (Control, Awareness, Responsibility, and Evaluation).

Vania Eka Puspita; Sonja Andarini

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of coworker social support and interpersonal communication on job satisfaction among employees at Dot Max Coffee and Eatery in Madiun City. This study employs a quantitative method, using a questionnaire distributed to employees as respondents for data collection. The data obtained were then analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that coworker social support and interpersonal communication fall into the “good” category based on respondents’ perceptions. Partially, coworker social support has a positive and significant effect on employee job satisfaction. Similarly, interpersonal communication also has a positive and significant effect on job satisfaction. Simultaneously, both variables were found to have a positive and significant effect on the job satisfaction of employees at Dot Max Coffee and Eatery in Madiun City. Furthermore, the results indicate that the model used has excellent explanatory power regarding variations in employee job satisfaction. This suggests that coworker support and interpersonal communication are key factors that can enhance job satisfaction. The stronger the social relationships and communication within the workplace, the higher the level of employee job satisfaction.

Qoniatunnimah Qoniatunnimah; Difa Rose Meilia; Sawaldi Waskito Aji; Anik Widiastuti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Indonesia’s traditional cuisine faces significant hurdles as shifting consumer preferences increasingly favor modern food options. This trend necessitates innovative approaches to ensure local culinary heritage remains competitive. This study examines the role of sociopreneurship as an innovation strategy at Ingkung Djawa Waroeng Ndesso. Utilizing a descriptive qualitative design, the research gathered insights from the business owner and employees selected via purposive sampling. Data collection involved interviews, observations, and documentation, with validity ensured through source triangulation. The analysis followed the Miles and Huberman model, encompassing data reduction, presentation, and conclusion drawing. Findings reveal that implementing sociopreneurship effectively integrates economic and social objectives by preserving authentic recipes, empowering local communities, and generating employment. Key innovations include diversifying product offerings while maintaining authenticity and leveraging social media for strategic marketing. These results demonstrate that social entrepreneurship serves as a powerful mechanism for enhancing business competitiveness while safeguarding cultural sustainability. The study implies that traditional culinary development can be successfully managed through a sociopreneurial framework, allowing for modern innovation without compromising core cultural values. Consequently, this model offers a sustainable pathway for traditional businesses to thrive amidst the challenges of contemporary market globalization.

Maria Selviana Joni; Vincentia Ade Rizky; Umi Latifah; Tri Astuti Sugiyatmi

JURNAL KABAR MASYARAKAT 2026 Institut Teknologi dan Bisnis Semarang

Clean and Healthy Living Behavior (PHBS) is a promotive and preventive effort that aims to improve the degree of public health through behavior change. Nursery reservoir employees have a high risk of exposure to the work environment in the form of dirty water, biological waste, and pathogenic microorganisms. This community service activity was carried out to increase the knowledge and practice of PHBS among employees of the nursery reservoir in Juata Tarakan based on national PHBS indicators. The implementation method includes counseling, demonstration, and evaluation using pre-test and post-test. The results showed a significant increase in employee knowledge, with an average pre-test score of 58.7 increasing to 78.3 in the post-test. The statistical test resulted in a value of p = 0.000 (p < 0.05), which confirms the effectiveness of PHBS educational interventions in improving workers' health knowledge and behavior. These findings provide practical implications that counseling-based education and demonstrations can be an effective strategy in encouraging the implementation of PHBS in risky work environments. Thus, this activity is expected to be able to support the creation of a healthier work environment, increase productivity, and become a model for community-based occupational health interventions.

I Putu Wisnu Segara; Luh Putu Mahyuni

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of incentives and physical work environment on employee performance with motivation as a mediating variable at the Denpasar City Cultural Office. This study uses a quantitative approach with a survey method. The research population was all employees of the Denpasar Cultural Office totaling 54 people, all of whom were sampled using saturated sampling techniques. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study showed that incentives had a positive and significant effect on employee performance, while the physical work environment did not have a significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Mediation testing showed that motivation was able to mediate the influence of incentives on employee performance, but was unable to mediate the influence of the physical work environment on employee performance. These findings indicate that improving employee performance is more effective through providing the right incentives and increasing work motivation compared to improving the physical work environment alone.

Moh. Hamzah; Rini Aristin; Imadoeddin Imadoeddin; Winanda Dyah Mufida; Aisyah Dwi Yunita +1 more

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study explores the impact of Green Servant Leadership (GSL) on the Sustainable Business Performance of small and medium-sized enterprises (SMEs), with a focus on its influence through two mediating variables: Green Work Engagement (GWE) and Green Self-Efficacy (GSE). Conducted in Pamekasan, Indonesia, the research seeks to examine how Green Servant Leadership can promote organizational sustainability by fostering employee engagement in environmentally friendly practices and enhancing individual self-efficacy in performing green behaviors. A quantitative approach, using surveys from 199 SME managers in Pamekasan, was employed to collect data, which was analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using WarpPLS software. This study investigates the relationships between GSL, GWE, GSE, Employees' Workplace Green Behavior (EWGB), and Sustainable Business Performance to provide insights into how leadership and employee engagement can drive sustainable business practices in SMEs. The findings reveal that Green Servant Leadership positively influences Green Work Engagement and Employees' Workplace Green Behavior but does not significantly impact Green Self-Efficacy or Sustainable Business Performance. The research highlights the complex interplay between leadership styles, employee engagement, and environmental behaviors, offering valuable guidance for SME leaders aiming to integrate sustainability into their business strategies.

Gulo, Niat Sevin Arni Putri; Palupiningtyas, Dyah

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Inflation and post-COVID-19 economic uncertainty have placed significant financial pressure on low-income workers, including boarding house employees. This study aims to analyze the effects of financial literacy, financial attitude, and economic pressure on personal financial management behavior and financial resilience among boarding house employees in Semarang Regency. A mixed-methods sequential explanatory approach was employed, with the quantitative phase (n=150) analyzed using PLS-SEM, followed by a qualitative phase (n=15) using thematic analysis. Results indicate that financial literacy (β=0.312; p<0.01) and financial attitude (β=0.387; p<0.01) have significant positive effects, while economic pressure has a negative effect (β=-0.256; p<0.01) on financial management behavior. The model explains 52.4% of the variance in financial management behavior. Financial management behavior significantly mediates the relationship between financial literacy and financial resilience. The qualitative phase identified five adaptive strategies: strict budgeting, income diversification, strategic saving, social network utilization, and financial technology adoption. This study contributes to the literature by exploring an understudied population and integrating the economic pressure perspective into financial behavior models.

Willy Cahya Sundara; Budi Al Amin; Afriani Pravitasari; Rina Oktiyani

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.