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Neng Madinatul Ilmi; Adi Muhammad Nur Ihsan

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

This study aims to analyze the influence of social support and soft skills on the work readiness of the 2022 cohort students in Tasikmalaya City. Work readiness is an essential aspect that students must possess to face increasingly competitive labor market demands. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 110 respondents selected from a population of 150 students using the Slovin formula with a 5% margin of error and a simple random sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics 25. Prior to hypothesis testing, validity and reliability tests were performed to ensure the quality of the research instruments. In addition, classical assumption tests, including normality, multicollinearity, heteroscedasticity, autocorrelation, and linearity tests, were conducted to verify the suitability of the regression model. The findings indicate that both social support and soft skills have a positive and significant effect on students’ work readiness. Support from family, peers, and the academic environment enhances students’ confidence in preparing for employment. Furthermore, communication skills, teamwork, problem-solving abilities, and responsibility as components of soft skills strengthen students’ readiness to enter the professional workforce. These findings highlight the importance of developing soft skills and strengthening social support to improve students’ work readiness.

Minarsi Tihua; Widiastuti Ardiansyah; Susan Mokoolang; Ishak Korompot

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study examines the role of extension agents in supporting the success of beef cattle farmer groups in Tabongo District, Gorontalo Regency. The success of farmer groups is influenced not only by livestock potential, but also by the effectiveness of extension services, institutional capacity, and farmers’ willingness to adopt improved farming practices. Using an explanatory approach, the study collected primary data from 50 members of beef cattle farmer groups across nine villages through a Likert-scale questionnaire. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression. The descriptive findings show that extension agents performed well as educators, facilitators, motivators, dynamizers, and catalysts. However, the catalyst role was excluded from the regression model because its indicators were invalid. Partially, only the motivator role had a significant effect on group success, with a coefficient of 1.683, t-value of 4.758, and significance value of 0.000. The educator, facilitator, and dynamizer roles showed positive but insignificant effects. Simultaneously, the roles of extension agents significantly influenced group success, with an F-value of 9.474 and significance value of 0.000. The R Square value of 0.457 indicates that extension agents explained 45.7% of group success.

Rizky Adiansyah; Selamet Rahmadi; Jaya Kusuma Edy

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

This study aims to analyze the socio-economic characteristics, income levels, and welfare levels of business actors at Lake Sipin Tourism, Jambi City. A descriptive survey approach was employed, involving 50 business actors as the sample selected through a saturated sampling technique. Data were collected using structured questionnaires, while descriptive analysis based on criteria established by the Central Statistics Agency was applied as the primary analytical tool. The findings reveal that the socio-economic profile of business actors is predominantly female, with an average age of 42 years, a senior high school educational background, and operating food-based businesses independently with considerably limited capital. In terms of income, the average monthly net income of Rp2,486,000 falls within the moderate category according to the Central Statistics Agency criteria, although 40% of respondents still belong to the low-income group. Meanwhile, the welfare level was measured through the proportion of food consumption expenditure relative to total household expenditure, which reached 48.41% per month, placing the majority of business actors within the moderate welfare category overall.

Maiz Wachid Anshorie; Anik Farida; Ela Nurlaela; Abdul Azis; Syaeful Bahri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

Mely Hantari; Azriel Dani Danuarta; Ahmad Surya Hadinata

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

Yosafath Laksana; Lorina Siregar Sudjiman

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

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

Noni Diah Agustin; Salsabila Ramadhani; Adiva Rizqy Ayudia

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

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam

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

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

Yesi Amelinda; Dania Hasanah; Nova Tri Wulan Wahyu Ningsih; Suci Dinaria; Ramadhan Ramadhan +2 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Education is a fundamental element in an individual's life that aims to optimize human potential across cognitive, affective, and psychomotor domains. This research is motivated by the importance of students' ability to manage their study time effectively to support optimal learning outcomes. The purpose of this study is to describe and compare students' study time management based on gender. This study used a descriptive comparative method, with a sample of several eighth-grade students at Islamic Boarding School X. Data were collected using a Likert scale instrument, then analyzed using descriptive techniques and an independent-samples t-test using the (Jeffreys’s Amazing Statistics Program) JASP application. The results indicate that several students are able to manage their study time well. Furthermore, no significant differences were found between male and female students in managing their study time. These findings indicate that the ability to manage study time is relatively even and is not influenced by gender.

Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko

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

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

Hendra Haipi; Dewa Oka Suparwata; Merita Ayu Indrianti; Aditya Djaini

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

. The Agropolitan Program based on corn commodities in Gorontalo Province aims to enhance agricultural productivity, improve farmers’ welfare, and strengthen the competitiveness of corn. This study examines the progress of program implementation and its impact on production, quality, export volume, and competitiveness. A quantitative approach was employed, utilizing SWOT analysis and the Revealed Comparative Advantage (RCA) method. Data were obtained from the Central Bureau of Statistics, relevant institutions, as well as limited observations and interviews.The results indicate that the Agropolitan Program has contributed positively to the expansion of harvested areas and increased corn production, particularly during the 2020–2024 period. This increase is not only evident in terms of quantity but has also begun to show improvements in the quality of yields, although these improvements are not yet evenly distributed across regions. However, export performance remains fluctuating, with unstable RCA values, indicating that the competitiveness of corn in the international market still faces various challenges.This condition is influenced by limitations in logistics infrastructure, weak farmer institutions, dependence on middlemen, and the suboptimal integration of the value chain from upstream to downstream. In addition, access to technology, financing, and market information remains a significant constraint that needs to be addressed. It is concluded that the success of the program requires strengthening institutional capacity, improving distribution efficiency, and implementing sustainable and integrated export policies to support the stability and long-term competitiveness of corn.

Syahgiffa Aulia Putri; Fera Sriyunianti; Ria Angriani

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the influence of intellectual intelligence, emotional intelligence, and love of money on the ethical behavior of accounting students. The research method used is a quantitative approach. The population in this study were accounting students from the 2021 and 2022 intakes of Padang State Polytechnic. This study used primary data collected by distributing questionnaires via Google Forms using a purposive sampling technique, resulting in 119 respondents. The data analysis method used multiple linear regression with IBM SPSS Statistics 25 software. The results show that intellectual intelligence and emotional intelligence partially influence the ethical behavior of accounting students, while love of money does not. Simultaneously, intellectual intelligence, emotional intelligence, and love of money influence the ethical behavior of accounting students.

Destia Madiya Ratri; Asnawi Hidayat; Titin Hargyatni; Pemilia Sulistyowati

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study is motivated by the growing public demand for reliable and high-quality public transportation services such as the Trans Solo Bus on corridor 4. The purpose of this research is to analyze the influence of Facilities, Innovation, and Service Quality on User Interest, both partially and simultaneously. This study employs a quantitative method with a sample of 100 respondents who are users of the Trans Solo Bus on corridor 4. Data were collected through questionnaires and analyzed using IBM SPSS Statistics through several tests, including validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results revealed that Facilities, Innovation, and Service Quality significantly influence User Interest, either individually or simultaneously. These findings imply that improving facilities, implementing continuous innovation, and ensuring high service quality can increase public interest in using Trans Solo Bus services, thus supporting the development of sustainable urban transportation.

Mega, Mega; Heni Susilowati

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the influence of employer branding and social media on job application intention, with corporate reputation serving as a mediating variable at PT Prima Indah Lestari in the digital era. A quantitative explanatory approach with a causal research design was employed. Data were collected from 96 prospective employees selected through purposive sampling using a questionnaire. The data were analyzed using IBM SPSS Statistics, applying multiple linear regression analysis and the Sobel test. The findings indicate that employer branding, social media, and corporate reputation positively and significantly affect job application intention, both partially and simultaneously. Furthermore, the results confirm that corporate reputation significantly mediates the relationship between employer branding and social media on job application intention.

Muthia Rahma Putri Dahlia; Nizwan Zukhri; Willa Fatika Sari

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

This study aims to examine the differences in stock prices before and after the Palestine-Israel ceasefire event in fast-food restaurant companies,  Pizza Hut and KFC. International-scale events may influence investor perceptions, as reflected in stock price movements in the capital market. This study employs a comparative quantitative approach using stock price data collected over 30 days before and 30 days after the ceasefire event. The analyzed data consist of secondary data processed through descriptive statistics, normality tests, and hypothesis testing. The findings indicate that the average stock price of PZZA increased after the event, whereas FAST experienced a decline in its average stock price. These results reveal differences in stock prices between the periods before and after the ceasefire event in both companies. The findings further suggest that geopolitical events are associated with changes in stock prices in the fast-food restaurant industry, although market responses differ across companies. Therefore, future studies are recommended to expand the scope of research objects and extend the observation period to obtain a more comprehensive understanding of market responses to international events.

Dwi Rahmadani, Anisa; Hesti Respatiningsih; Anna Probowati

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

This study aims to examine the influence of price, brand image, and product innovation on the level of customer loyalty of Honda motorcycles, especially in Purworejo Regency. The method used in this study is a quantitative approach with an explanatory design. Data collection was carried out by distributing questionnaires to 100 respondents with the following requirements: a minimum of 17 years old, domiciled in Purworejo Regency, have used or owned a Honda motorcycle for at least 1 year, and selected using a purposive sampling technique. Then the data obtained were analyzed using multiple linear regression with the help of IBM SPSS Statistics 25. Before being analyzed, validity and reliability tests were conducted to determine the instrument can be used and a classical assumption test was conducted to ensure that the regression model meets statistical requirements. The results of the research analysis simultaneously show that price, brand image, and product innovation have a significant influence on customer loyalty. However, this is different from the partial test which indicates that only brand image has a significant influence in shaping customer loyalty. Brand image was also found to be the most dominant factor in increasing the tendency to repurchase, resistance to competing brands, and positive customer recommendations.

Utami, Dwi; Ambarwati Akib; Sri Utami

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

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

Ayesa Venia; Melsya Noviriza Lutfia Asma; Syifa Az Zahra; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Exchange rates are a crucial indicator in an open economy, playing a significant role in influencing international trade, investment flows, and overall macroeconomic stability. This study aims to analyze the impact of rupiah exchange rate fluctuations on Indonesia’s economic growth during the period 2014–2023. The research employs a descriptive qualitative approach using secondary data obtained from official publications of Statistics Indonesia and Bank Indonesia. The main variables analyzed include the rupiah exchange rate against the United States dollar and Indonesia’s economic growth. The findings indicate that exchange rate movements are closely related to economic growth dynamics, particularly through international trade mechanisms, production costs, and the stability of the real sector. Depreciation of the exchange rate tends to enhance export competitiveness, but it may also trigger inflation due to rising import prices. Conversely, appreciation can help control inflation but may weaken export competitiveness. Therefore, maintaining exchange rate stability is essential to support sustainable economic growth and strengthen national economic resilience.

Andi Rahmat Nizar Hidayat; Tri Cahyo Nugroho

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze how human development governance is implemented by the Government of South Sulawesi Province in reducing regional disparities, identify institutional factors influencing implementation quality, and examine its implications for human development outcomes. The study employs a qualitative approach using a case study design. Data were collected through interviews with key informants from the Regional Development Planning Agency (Bappeda) and relevant Regional Apparatus Organizations, analysis of regional planning documents such as RPJMD and RKPD, and statistical data from the Central Bureau of Statistics related to the Human Development Index (HDI), poverty, and employment. Data were analyzed thematically using triangulation to ensure validity of findings. The results show that the Human Development Index has been positioned as a key performance indicator in regional development planning documents and prioritized in education and health sector policies. Although overall HDI achievement in South Sulawesi is categorized as high, significant disparities remain across regencies and municipalities, particularly in education and standard of living. A poverty rate of 8.06 percent and the increasing trend of the Gini Ratio indicate that distribution of welfare has not been fully equitable. Furthermore, the dominance of the informal sector in the employment structure reflects challenges related to job quality, income stability, and limited social protection coverage. These findings suggest that the main challenge of human development in South Sulawesi lies not only in improving aggregate indicators but also in strengthening bureaucratic capacity, cross-sectoral coordination, and policy implementation consistency to ensure more inclusive and equitable development across regions.

Fachrudy Asj’ari; Bisma Arianto; Yanus Sumitro; Milla Cendy Audia; Aristyanto, Erwan

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

The research aims to find out and lyze the influence of employee empowerment on goal orientation through work accurancy at the Gempolkrep Sugar Factory, Gedeg district, Mojokerto Regency. The research method used is a quantitative research method with the number of samples used as many as 117 respondents using probability sampling techniques with proportionate random sampling techniques. The method used in the collection of data this study is to use a questionaire method with a scale os assesment using the likert scale. The data analysis technique used in this study is using SEM (stuctural equation modeling) with analysis test tools using IBM SPSS AMOS Statistics Version 22 software. The results showed that : 1) Employee empowerment has a significant and positive effect on the work accurancy of the Gempolkrep Sugar Factory in Mojokerto Regency. 2) Eployee empowerment has an significant and negative effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency. 3) Work accurancy has an significant and positive effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency.