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Slamet Teguh; I Kadek Wisnu Ciptadi

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study examines the role of human resource development strategies and digital leadership in enhancing the digital competence of civil servants, which in turn drives the optimization of public services. Digital transformation is imperative in the public sector to improve efficiency, transparency, and accountability in public services. However, the success of this transformation depends heavily on the readiness of human resources and effective digital leadership. This study analyzes the influence of development strategies on civil servant digital competence, as well as the influence of digital leadership on digital competence and public services. This study uses a quantitative approach with data analysis using SmartPLS. The results indicate that human resource development strategies and digital leadership have a significant influence on improving civil servant digital competence and ultimately optimizing public services. This research makes an important contribution to understanding the relationship between these three variables in the context of Indonesian government bureaucracy and the importance of human resource development and digital leadership in the era of digital transformation.

Ari Ayuningsih; Yohanita Peti Yuliana

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of ASN digital competence and digital leadership on public service effectiveness, both directly and indirectly through technology utilization as a mediating variable. The population of this study consists of Aparatur Sipil Negara (ASN) working in Semarang City. A purposive sampling technique was employed with criteria including ASN involved in public service delivery, having a minimum of one year of work experience, actively using digital technology, and willing to participate as respondents. The sample comprised 100 respondents. Primary data were collected through structured questionnaires. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 3. The results indicate that ASN digital competence and digital leadership have a positive and significant direct effect on public service effectiveness. Technology utilization also has a positive and significant effect on public service effectiveness. Furthermore, ASN digital competence and digital leadership significantly influence technology utilization. The mediation analysis demonstrates that technology utilization positively and significantly mediates the relationship between ASN digital competence, digital leadership, and public service effectiveness.

Umu Faza Kurnia; Prasojo Hendiwinisudo

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the effect of person–organization fit and person–job fit on employee performance, with affective commitment as an intervening variable. The study employs a quantitative approach using a survey method by distributing questionnaires to employees, and the data are analyzed using SEM-PLS to examine the relationships among variables. The results indicate that person–organization fit and person–job fit have a positive and significant effect on employee performance. Furthermore, affective commitment is proven to have a positive and significant effect on employee performance and is able to mediate the relationship between person–organization fit, person–job fit, and employee performance. These findings emphasize the importance of alignment between individual values, job characteristics, and emotional attachment in enhancing employee performance in public sector organizations.

Mience.D.M Wetaku; Arief Setyawan

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of employee competence and work discipline on service quality and its impact on community satisfaction in the Affordable Food Movement Program. The research method uses a quantitative approach with purposive sampling technique. The research population consists of people participating in the Affordable Food Movement Program, with a sample of 50 respondents. The analytical tool used is Structural Equation Modeling (SEM) with the assistance of Smart PLS software to test the causal relationships between variables. The research instrument uses a questionnaire that has been tested for validity and reliability. The research results show that employee competence has a positive and significant effect on service quality with a path coefficient of 0.512 (p<0.05). Work discipline has a positive and significant effect on service quality with a path coefficient of 0.467 (p<0.05). Employee competence has a positive and significant effect on community satisfaction with a path coefficient of 0.398 (p<0.05). Service quality has a positive and significant effect on community satisfaction with a path coefficient of 0.624 (p<0.05). These findings imply that improving employee competence and work discipline are crucial factors in enhancing service quality, which ultimately impacts the increase in community satisfaction in the Affordable Food Movement Program.

Dhea Dinata; Yuanita Rani

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Climate change and global demands on sustainability put public organizations in a strategic position to support the achievement of the Sustainable Development Goals (SDGs). The Semarang City Cooperatives and Micro Enterprises Office faces challenges in increasing the competitiveness of MSMEs while ensuring environmentally friendly practices. The main problem of this study is how sustainable HR management and green technology can encourage innovative employee behavior, as well as the extent to which green commitment plays a role as a mediating variable. The purpose of this study is to analyze the direct and indirect influence of these two factors on the innovative behavior of employees. The research uses a quantitative approach with an explanatory design. Primary data was obtained through a questionnaire to 80 employees using probability sampling techniques. The instrument was measured on a Likert scale of 1–5, and the analysis was performed using multiple linear regression and a Hayes mediation test (PROCESS Macro) with bootstrapping. The results of the study show that sustainable HR management and green technology have a significant effect on employees' green commitments. Green commitments have been proven to have a positive and strong influence on innovative behavior. However, the direct influence of sustainable HR management and green technology on innovative behaviors points in a negative direction, indicating the presence of organizational adaptation factors and initial resistance to change. The mediation test confirmed that green commitment is able to channel the positive influence of both independent variables on innovative behavior, thus becoming a key factor in the transformation of sustainable work culture.

Sri Purwanti; Anita Jitmau

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

 Administration of Regional Assets (BMD) is one of the important activities in managing regional assets. Good quality administration requires competent personnel and adequate information technology support. This study aims to analyze the influence of personnel competence and the use of information technology on the quality of BMD administration , with asset management performance as an intervening variable . The research method uses a quantitative approach through a survey of personnel directly involved in managing regional assets. The results show that personnel competence and the use of information technology have a positive effect on asset management performance and directly on the quality of BMD administration . In addition, asset management performance is proven to significantly mediate the relationship between the two independent variables and the quality of BMD administration . This finding emphasizes the importance of increasing the capacity of personnel and optimizing the use of Information Technology in creating accurate, transparent, and accountable regional asset governance . The quality indicators of goods administration in this study are the accuracy of asset recording, completeness of goods documents and data, timeliness of reporting, conformity of physical data with administrative data, compliance with administration regulations .

W. Isro Abdilah; Aris Ismail; Emiliana Sri Pudjiarti

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Lean Healthcare and Service Excellence on patient loyalty with operational efficiency as a mediating variable in a specialized metabolic pharmacy network. A quantitative study with an explanatory design was conducted on patients at 11 branches of GlucoCare Pharmacy using proportionate stratified random sampling. Data were collected through structured questionnaires with a Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results showed that Lean Healthcare and Service Excellence had a positive and significant effect on operational efficiency, with Service Excellence as the strongest predictor. Both also had a direct positive and significant effect on patient loyalty. Furthermore, operational efficiency was proven to have a significant effect on patient loyalty and served as a partial mediator (complementary mediation) in the relationship between Lean Healthcare and Service Excellence on patient loyalty. The research model demonstrated strong explanatory power for the variation in operational efficiency and patient loyalty.

Josina I.D; Septinus B.K

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Civil servants (Aparatur Sipil Negara/ASN) play a strategic role in government administration and public service delivery; therefore, improving their performance is essential to achieving effective and accountable governance. This study aims to analyze the effect of training and work discipline on ASN performance, with work motivation as an intervening variable, in the Government of Sorong City. A quantitative approach was employed using a survey method. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that training and work discipline have a positive and significant effect on work motivation. Furthermore, training, work discipline, and work motivation positively and significantly affect ASN performance. Work motivation is proven to mediate the relationship between training and work discipline on ASN performance. These findings suggest that improving ASN performance can be achieved through strengthening training quality, enforcing work discipline, and enhancing work motivation simultaneously.

Siti Musarofah; Listyowati Puji Rahayu; Luki Sri Anggoro Wati

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

Teacher performance is one of the key factors in determining the quality of education and the achievement of school objectives. Several factors that are assumed to influence teacher performance include transformational leadership style, work motivation, and work discipline. This study aims to analyze the effect of transformational leadership style, work motivation, and work discipline on teacher performance at SMK Negeri 1 Musuk Boyolali. The research employed a quantitative method with descriptive and verificative approaches. The population consisted of 50 teachers, and all members of the population were selected as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25. The results revealed that work motivation had a positive and significant effect on teacher performance. In contrast, transformational leadership style and work discipline did not have a significant partial effect on teacher performance. However, simultaneously, transformational leadership style, work motivation, and work discipline significantly affected teacher performance. The Adjusted R Square value of 0.324 indicates that these three variables explain 32.4% of the variation in teacher performance, while the remaining 67.6% is influenced by other factors outside the scope of this study. The findings imply that enhancing work motivation should be prioritized in efforts to improve teacher performance, while leadership and work discipline should continue to be strengthened to support a more effective working environment.

Rauly Sijabat; Noni Setyorini

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Cyberloafing is viewed as an employee's entertainment when feeling fatigued from various tasks and responsibilities in the workplace. This research aims to examine the influence of Role Overload, Role Conflict, and Role Ambiguity on cyberloafing with job stress. The study utilizes structural equation model (SEM) testing using AMOS software. Data collection is conducted through an online survey with a total of 127 respondents. Based on the test results, it is found that role conflict and role ambiguity do not have an influence on cyberloafing, while job stress and role overload have a positive and significant impact on cyberloafing. Based on the research findings, the practical implications of this study encourage companies to develop and implement more effective stress management and workload policies.  

Sekaria Nazara; Rosmita Rosmita

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

This quantitative study examines the impact of transactional leadership and reward systems on employees' extrinsic motivation at PT Konigs Multi Teknik, addressing earlier observations of low staff motivation. Utilizing a saturated sampling technique, the research involved the entire company population of 31 employees. Data collected through five-point Likert-scale questionnaires were analyzed via multiple linear regression using SPSS version 27, successfully satisfying all required classical assumption tests The partial test (t-test) results revealed that both transactional leadership and rewards exert a positive and significant influence on extrinsic motivation, with rewards standing out as the more dominant factor. Furthermore, the simultaneous test (F-test) confirmed that both variables jointly and significantly drive employee motivation, accounting for exactly 80.9 percent of its variance according to the adjusted R-square value. Ultimately, these findings suggest that companies must strategically combine consistent transactional leadership practices with a fair, transparent reward system to effectively boost overall motivation.

Sekar Farahdila I; Vinsent Brilian A

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the impact of immersive commerce and augmented reality (AR) on consumer trust in e-commerce transactions using secondary industry data from the BrandXR 2025 Research on Augmented Reality in Retail & E-Commerce. Quantitative data was analyzed descriptively to evaluate the adoption rate of immersive technologies (immersive commerce and AR) and their relationship with consumer trust perceptions. The results show that immersive commerce, characterized by interactive and realistic user experiences, has a positive impact on consumer trust. Similarly, AR which offers realistic product visualization, has a significant impact on strengthening consumer trust in purchasing decisions. Simultaneously, the integration of immersive commerce and AR enhance the digital shopping experience, which can reduce risk perception and increase trust in online transactions. These findings empirically contribute to the literature on digital consumer behavior and e-commerce strategies, and suggest that businesses adopt immersive technologies to increase consumer trust and engagement in the online commerce ecosystem.

Oktofina Wafom; Filiph Karubaba

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study analyzes the influence of transformational leadership and work motivation on employee performance with organizational commitment as an intervening variable in public sector organizations. Using an explanatory quantitative approach, data were collected through a Likert scale questionnaire and analyzed with Partial Least Squares (SmartPLS) to test the direct and indirect effects between variables. The results show that transformational leadership and work motivation both have a positive and significant effect on employee performance; in addition, both also have a significant effect on organizational commitment. Organizational commitment was found to partially mediate the relationship between transformational leadership and work motivation with employee performance, so that the influence of leadership is dual (direct and indirect), while the influence of work motivation is strengthened when accompanied by an increase in organizational commitment. These findings reinforce the role of organizational commitment as an important psychological mechanism and recommend integrated managerial strategies to develop inspirational leadership, increase motivation, and build employee engagement to optimize performance in public institutions.

Ferdiansyah Ferdiansyah; Irwansyah Irwansyah; Firmansyah Firmansyah

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

This study aims to analyze the influence of organizational culture and leadership on work discipline in employees of the Woja District Office, both partially and simultaneously. Using a saturated sample, all employees in the agency were directly involved as respondents as many as 45 respondents. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression analysis techniques. The results of the study showed that partially, organizational culture had a positive and significant effect on employee work discipline, while leadership did not have a significant influence independently. However, simultaneous testing proves that organizational culture and leadership together have a positive and significant influence on shaping employee work discipline. These findings indicate that although personal leadership style is not the primary determinant of discipline that has been bound by bureaucratic regulations, the synergy between internalizing strong work culture values and leadership support remains an important combination for an orderly work ecosystem. This research provides practical implications for government organizations in strengthening work culture, increasing leadership effectiveness, and creating a work environment that is able to encourage employee compliance, responsibility, and productivity in a sustainable manner.

Ni Ketut Ayu Ulan Sari; Wayan Suryathi; I Nyoman Hendra Laksmana

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

This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.

Nazira Yuniar Asri Yanti; Hafifah Nasution; Putri Haryani

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

Rian Anggriani; Yeyen Suhaety; Firmansyah Firmansyah

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

This study aims to analyze in depth the extent of the influence of content marketing and hedonic motivation on impulse buying in TikTok users, especially STIE Yapis Dompu students. This research illustrates a quantitative approach. The population of this study is all students who actively use the Tiktok Shop at STIE Yapis Dompu, the exact number of which is unknown. The number of samples used was 150. Non-probability sampling technique using the purposive sampling method. The data analysis in this study uses PLS-SEM Analysis. The results of the study showed that content marketing had a positive and significant effect on impulse buying, as evidenced by a t-statistical value of 3,116 > 1.96, and a p-value of 0.002 < 0.05. And hedonic motivation had a positive and significant effect on impulse buying, which was evidenced by a t-statistical value of 6,472 > 1.96, as well as a p-value 0.000 < 0.005. While the content marketing variable for hedonic motivation has a t-statistical value of 5,799 > 1.96, and a p-value of 0.000 < 0.05, content marketing has a positive and significant effect on hedonic motivation in STIE Yapis Dompu students.

Heni Anggraeni; Akbar NPD Wahana; Ari Kristiana; Slamet Bambang Riono

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

The effectiveness of Village Fund management is an essential indicator of good village governance in achieving accountable financial management and improving community welfare. However, its implementation continues to face various challenges, particularly regarding financial transparency and the competence of village officials. This study aims to examine the influence of transparency and the competence of village officials on the effectiveness of Village Fund management in Blubuk Village, Losari District, Brebes Regency. A quantitative approach with an explanatory research design was employed. The study involved 30 respondents, consisting of all village government officials, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that transparency has a positive and significant effect on the effectiveness of Village Fund management. Likewise, the competence of village officials also has a positive and significant influence on the effectiveness of Village Fund management. Simultaneously, both independent variables significantly affect the effectiveness of Village Fund management, with an adjusted coefficient of determination of 88.8%, indicating that most of the variation in management effectiveness is explained by transparency and the competence of village officials. These findings imply that strengthening financial transparency and enhancing the capacity of village officials are essential strategies for improving effective, transparent, accountable, and sustainable Village Fund management.

Edietha Marshanda Putri; Hafifah Nasution; Putri Haryani

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

Synda Lailatus Nadiva; Mulyono Mulyono; Choirul Anam

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

The development of sustainable tourism villages requires the implementation of management practices that enhance environmental performance through environmentally oriented leadership, community participation, and stakeholder engagement in achieving sustainability goals. This study aims to examine the influence of green leadership and community involvement on green performance, with employee engagement serving as a mediating variable among the stakeholders and managers of Punten Tourism Village, Batu City. A quantitative approach with an explanatory research design was employed. The study involved all stakeholders and managers of Punten Tourism Village using a saturated sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings reveal that green leadership and community involvement have positive and significant effects on green performance. Both variables also significantly enhance employee engagement, which, in turn, positively and significantly influences green performance. Furthermore, employee engagement partially mediates the relationships between green leadership and green performance, as well as between community involvement and green performance. These findings suggest that improving the environmental performance of tourism villages requires the integration of green leadership, active community involvement, and stronger stakeholder engagement to support the implementation of sustainable tourism practices.