Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) is a journal that provides scientific information about the development of science and technology in the field of accounting and management. The scope of the Maneksi Journal includes: financial accounting, public sector accounting/good governance, management accounting, taxation, management, and administration. Starting with the June 2025 issue, Volume 14, No. 2 (2025), the authors are already from three countries, namely Indonesia, Russia, and Malaysia. Jurnal Maneksi (Management Ekonomi Dan Akuntansi) has been certified as a scientific journal by the Director General of Higher Education, Research, and Technology. Number: 10/C/C3/DT.05.00/2025, as Sinta 4 from Volume 10 No.1 2021 to Volume 14 No.2 2025 (June). Jurnal Maneksi (Management Ekonomi Dan Akuntansi) is published four times a year, namely in March, June, September, and December. p-ISSN: 2302-9560 dan e-ISSN: 2597-4599 DOI Prefix 10.31959
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THE EFFECT OF INFLATION, INTEREST RATES, AND GROSS DOMESTIC PRODUCT ON THE RUPIAH EXCHANGE RATE IN INDONESIA IN THE PERSPECTIVE OF ISLAMIC ECONOMICS FOR THE PERIOD 2015-2024
Introduction: The stability of the rupiah exchange rate is essential to the Indonesian economy, especially amid intense global dynamics between 2015 and 2024. This period is marked by fluctuations in commodity prices and geopolitical uncertainty. This study aims to analyse the influence of Inflation, Interest Rates, and Gross Domestic Product (GDP) on the Rupiah Exchange Rate and to interpret these findings from the perspective of Islamic economics, which emphasises real stability and justice. The research method uses a quantitative approach, using secondary quarterly data. Methods: The analysis was conducted in EViews 12, employing panel data regression with the Fixed Effects Model (FEM) following panel model selection testing. The dependent variable is the rupiah exchange rate, while the independent variable includes inflation, interest rates, and GDP. Result: Data is obtained from official publications of Bank Indonesia and the Central Statistics Agency. The results of the study show that inflation has a positive but insignificant effect on the rupiah exchange rate. Meanwhile, interest rates have a positive and significant effect, meaning that interest rate hikes encourage rupiah appreciation through inflows of foreign capital. GDP also has a positive and significant effect, indicating that real economic growth strengthens the rupiah exchange rate. From an Islamic economic perspective, these findings are in line with the concept that the strength of currency value is sustained by real economic activity, stable monetary policy, and the avoidance of speculative practices. The stability of the rupiah exchange rate during the study period was primarily influenced by fundamental variables such as interest rates and GDP, whereas inflation had no significant effect. This shows that stable real and monetary sector-based economic policies align with Islamic economic principles in maintaining the currency's value. Keywords: GDP, Inflation, Interest Rate, Islamic Economy, Rupiah Exchange Rate
Copyright (c) 2026 Ahmad Zaki Alhafidz, Rahmat Fajar Ramdani, Diah Mukminatul Hasimi https://creativecommons.org/licenses/by/4.0/
THE INFLUENCE OF BRAND AMBASSADOR, BRAND IMAGE, WORD OF MOUTH, AND PRODUCT QUALITY ON SKINTIFIC SKINCARE PURCHASE DECISIONS
Introduction: This study aims to analyze the influence of brand ambassadors, brand image, word-of-mouth, and product quality on Skintific skincare purchase decisions. Methods: The study uses a quantitative, 5-point Likert-scale assessment. The selected sample uses purposive sampling. The population in this study is the general public of Purwokerto who have purchased Skintific skincare twice. Data were collected through the distribution of questionnaires, yielding 125 responses. Furthermore, the data were analyzed using SPSS version 24. Results: The study shows that brand ambassadors and product quality have a positive and significant effect on purchase decisions, whereas brand image and word of mouth do not. Conclusion and suggestion: This study shows that brand ambassadors and product quality are important factors in consumers' choice of skincare products. However, brand image and word of mouth have not had an optimal influence on purchase decisions, so companies need to improve their strategies to strengthen brand image and word of mouth through more effective marketing and improve consumer experience to order to drive purchase decisions. Keywords: Brand Ambassador, Brand Image, Word of Mouth, Product Quality, Purchase Decision
Copyright (c) 2026 Syahlira Sayidatina, Erny Rachmawati*, Naelati Tubastuvi, Dian Widyaningtyas https://creativecommons.org/licenses/by/4.0/
PENGARUH KEPUASAN KARIR DAN JOB INSECURITY TERHADAP TURNOVER INTENTION DENGAN MEDIASI KOMITMEN ORGANISASI PADA PEGAWAI RS ISLAM PURWOKERTO
Introduction: This study aimed to examine the influence of career satisfaction and job insecurity on turnover intention, with organizational commitment serving as a mediating variable, among employees of Purwokerto Islamic Hospital. Methods: A quantitative approach was employed involving a population of 130 employees from various departments at Purwokerto Islamic Hospital, including nurses, pharmacists, PPJA (nurses in charge of care), ward heads or coordinators, laundry staff, cleaning service staff, medical records staff, and security guards. Data were collected using a questionnaire, and analyses were performed using SmartPLS version 3. Results: The research findings indicate that career satisfaction has a positive but insignificant effect on both organizational commitment and turnover intention. In contrast, job insecurity was found to have a positive and significant effect on turnover intention and organizational commitment. Organizational commitment was also shown to have a positive and significant effect on turnover intention. Additionally, the results indicated that organizational commitment did not mediate the relationship between career satisfaction and turnover intention, but did mediate the relationship between job insecurity and turnover intention. Overall, these findings highlight the critical roles of job insecurity and organizational commitment in efforts to reduce employee turnover rates. Keywords: Career Satisfaction, Job Insecurity, Organizational Commitment, SmartPLS, Turnover Intention
Copyright (c) 2026 Nisa Hidayah, Hengky Widhiandono, Akhmad Darmawan, Restu Frida Utami https://creativecommons.org/licenses/by/4.0/
THE EFFECT OF SERVICE QUALITY ON PATIENT SATISFACTION
Introduction: Improving the quality of primary healthcare services is vital for increasing patient satisfaction, especially in dentistry services, where interpersonal interaction is essential. Community Health Centers (Puskesmas) are Indonesia’s frontline healthcare institutions; empirical research on service quality characteristics and patient satisfaction in dentistry clinics at this level is sparse. Using the SERVQUAL paradigm, this study examines the impact of service quality on patient satisfaction at the dentistry clinic of Wuluhan Community Health Center in Jember Regency. Methods: The research used a quantitative, explanatory design. A standardized questionnaire based on five SERVQUAL dimensions, reliability, responsiveness, assurance, empathy, and tangibles, was used to collect data from 100 patients who received dental services at Wuluhan Community Health Centre. Validity and reliability tests, descriptive statistics, classical assumption tests, and multiple linear regression analysis were all performed utilizing SPSS. Results: The findings show that all research instruments are valid and reliable, and the regression model fits classical assumptions. Simultaneously, all five service quality indicators have a major impact on patient satisfaction. Partially, responsiveness and empathy have a favorable and significant effect on patient satisfaction, whereas reliability, assurance, and tangibles do not. The model accounts for 93.8% of the variation in patient satisfaction (adjusted R² = 0.938). Conclusion and suggestion: Patient satisfaction is strongly influenced by service quality, with responsiveness and empathy being the most important characteristics. It is advisable for community health centers to focus on improving interpersonal skills and service responsiveness to increase patient satisfaction. Keywords: Community Health Center, Dental Services, Patient Satisfaction, SERVQUAL
Copyright (c) 2026 Umi Margani Ngayomi, Nike Norma Epriliyana, Roro Aditya Novi Wardhani https://creativecommons.org/licenses/by/4.0/
THE EFFECT OF HEALTHCARE PROVIDERS’ SERVQUAL DIMENSIONS ON PATIENT LOYALTY AT ARJASA COMMUNITY HEALTH CENTER
Introduction: Community health centers (puskesmas) play a vital role in delivering primary healthcare services, where the quality of medical personnel services is a key determinant of patient loyalty. Despite an improvement in the Community Satisfaction Index (IKM) at Arjasa Community Health Center from 78.5% in 2023 to 81.2% in 2024, patient loyalty has not yet reached an optimal level. This study applies the SERVQUAL framework to examine how service quality influences patient loyalty in a primary healthcare context. Methods: This study employed an associative quantitative approach with a correlational survey design. Data were collected from 100 patients at Arjasa Community Health Center using a questionnaire consisting of 15 SERVQUAL items and 6 patient loyalty items. Data analysis was conducted in SPSS, including validity and reliability tests and simple linear regression. Results: The findings indicate that medical personnel’s SERVQUAL has a significant and positive effect on patient loyalty. The regression analysis yielded a correlation coefficient (R) of 0.637 and a coefficient of determination (R²) of 0.405, indicating that 40.5% of the variation in patient loyalty is explained by service quality. The F-test confirmed that the regression model is statistically significant (F = 66.842; p < 0.001). The t-test results showed that SERVQUAL exerts a significant partial effect on patient loyalty (t = 8.176; p < 0.001), with responsiveness and empathy emerging as the most influential dimensions in shaping patient loyalty at the community health center. Conclusion and suggestion: This study concludes that service quality among medical personnel, measured using the SERVQUAL model, significantly predicts patient loyalty in primary healthcare settings. Responsiveness and empathy play dominant roles in strengthening long-term patient relationships. Accordingly, Arjasa Community Health Center should prioritize the development of interpersonal competencies through communication training, reinforcement of empathetic service attitudes, and improved service time management. Future studies should include variables and samples to enhance generalizability. Keywords: Community Health Center, Medical Personnel; Patient Loyalty; SERVQUAL
Copyright (c) 2026 Siti Lusiawati, Amin Silalahi , Harmawan Teguh Saputra https://creativecommons.org/licenses/by/4.0/
PENGARUH GENDER, LOVE OF MONEY, DAN TINGKAT PENDIDIKAN TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK
Introduction: This study aims to investigate the influence of gender, financial desires, and educational attainment on ethical judgments about tax evasion. Tax evasion remains prevalent in Indonesia, complicating the implementation of professional ethics and tax compliance. According to TPB, attitudes, subjective standards, and attitudinal control, all of which are shaped by internal and external factors, including education and personal values, influence a person’s ethical beliefs. Methods: A total of 83 respondents, selected through simple random sampling, were administered a questionnaire as part of a quantitative research study. Multiple linear regression was used to analyse the data in IBM SPSS Statistics 22. Results: The research findings show that the gender factor has a significance value of 0.015 and a coefficient value of -0.249. This finding indicates that ethical beliefs about tax avoidance are significantly negatively influenced by gender, suggesting that men and women have different ethical perspectives. With a coefficient of -0.383 and a significance of 0.000, the desire for money has a significant detrimental effect on moral reasoning regarding tax avoidance. This indicates that those who are more focused on money are more tolerant of tax avoidance. However, with a coefficient value of 0.060 and a significance value of 0.553, the level of learning has no discernible effect on moral beliefs about tax avoidance. This indicates that a person’s feelings about unethical behavior increase with their level of knowledge. Conclusion and suggestion: The results of this study reinforce the TPB, which explains how behaviour increases with subjective norms, and attitudinal control influences an individual’s ethical judgments about a particular action. Our results strongly suggest that government agencies, tax authorities, and educational institutions are crucial in enhancing tax ethics outreach programs, integrating integrity principles into curricula, and strengthening moral development tactics to prevent future tax fraud. Keywords: Gender, Level of Education, Love of Money, Perception of Tax Evasion Ethics
Copyright (c) 2026 Wegy Aprilia Pratiwi, Suhendar, Heni Verawati https://creativecommons.org/licenses/by/4.0/
ANALISIS PENGARUH STRES KERJA, MOTIVASI KERJA DAN PRESTASI KERJA TERHADAP KINERJA
Introduction: This study aims to examine the relationships among work stress, work motivation, work performance, and employee performance at PT Wizzmie Boga Abadi Cirebon.I used all 100 employees at PT Wizzmie Boga Abadi Cirebon as the population for my research. Methods: My research used a census method (total sample) with 100 respondents from the entire population. The data analysis I conducted used multiple linear regression. Results: The data analysis I obtained from the research indicates that work stress does not affect employee performance. However, work motivation together with work performance has a significant impact on employee performance at PT Wizzmie Boga Abadi Cirebon. From the study’s findings, we can understand the importance of internal management and the factors that influence employee performance at PT Wizzmie Boga Abadi Cirebon. Recommendations for the Company: Although work stress does not significantly impact employee performance at PT Wizzmie Boga Abadi Cirebon, it is recommended that stress be managed to prevent it from becoming a long-term problem. PT Wizzmie Boga Abadi Cirebon can implement several work-life balance programs, provide counseling facilities, and foster a positive communication environment between employees and superiors. To increase motivation and work performance, the company is recommended to provide performance-based rewards, provide career development opportunities, and establish a transparent and fair evaluation system. Furthermore, team-building activities, regular training, and rewards such as bonuses and public recognition can strengthen employee morale. Creating a supportive and appreciation-oriented work environment at PT Wizzmie Boga Abadi Cirebon has the potential to create employees who are not only high performers but also loyal. Keywords: Employee Performance, Work Achievement, Work Motivation, Work Stress
Copyright (c) 2026 Saputri Ceri Nirmala Insani, Andi Kartika https://creativecommons.org/licenses/by/4.0/
PENGARUH KUALITAS PRODUK, CITRA MEREK, PERSEPSI HARGA DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK WARDAH PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH PURWOKERTO
Introduction: This study aims to investigate the impact of product quality, brand image, price perception, and product design on students’ purchase decisions for Wardah cosmetics at Muhammadiyah University Purwokerto. Methods: Purposive sampling was used, with a total of 130 respondents who had purchased and used Wardah cosmetic products. Results: Product quality, price perception, and product design have a positive and significant effect on purchasing decisions. This suggests that consumers prioritize good quality, a reasonable price, and attractive product design when making purchasing decisions. Meanwhile, brand image does not have a significant effect on purchasing decisions. Although consumers have certain perceptions of the Wardah brand, its brand image is not strong enough to influence purchasing decisions. Consumers generally focus more on the direct benefits of Wardah cosmetics. Conclusion and Suggestion: This study demonstrates that companies must prioritize enhancing product quality, offering prices that align with the benefits provided, and developing more appealing product designs to influence purchasing decisions, as these factors have been proven to drive purchasing decisions. Keywords: Brand Image, Price Perception, Product Design, Product Quality, Purchase Decision,
Copyright (c) 2026 Nadya Nur Alifa, Dian Widyaningtyas, Tri Septin Muji Rahayu, Totok Haryanto https://creativecommons.org/licenses/by/4.0/
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON CYCLICALS PERIODE 2021-2024
Introduction: This research aims to determine the impact of Financial Performance variables on Company Value with Managerial Ownership as a Moderating Variable in Consumer Non – Cyclicals Companies for the 2021-2024 Period. Methods: This study used secondary data from annual financial reports in a quantitative manner. The sample was chosen via purposeful sampling, yielding 178 observations. Using Stata software, multiple linear regression and Moderated Regression Analysis (MRA) were used to examine the data. Results: Previous study has not comprehensively tested the combination of Financial Performance, Company Value, and Managerial Ownership as moderating variables. The study's findings demonstrate that firm value is significantly impacted by financial performance as determined by ROA and ROE. The relationship between business value and financial performance does not depend of managerial ownership. Conclusion: Financial performance measured using ROA and ROE has a positive and significant impact on firm value. However managerial ownership cannot moderate this relationship, investors focus more on a company’s financial performance than managerial ownership structure when assessing a company Sugesstion: This study suggests that Non-Cyclical Consumer companies prioritize improving financial performance to optimize ROA and ROE, as they have been shown to significantly impact firm value, while managerail ownership has not been able to strengthe this relationship. Future research is recommended to expand the observation period or add other variables to provide comprehensive results. Keywords: Financial Perfomance, Firm Value, Managerial Ownership
Copyright (c) 2026 Sharla Aurellia Beryl, Hadi Pramono, Bima Cinintya Pratama, Ira Hapsari https://creativecommons.org/licenses/by/4.0/
PERILAKU KEUANGAN IBU PEKERJA: KAJIAN EMPIRIS DENGAN MODEL MODERASI FAKTOR SOSIAL DAN EKONOMI
Introduction: The dual role of women is increasingly prominent, with female labor force participation reaching 54.42% and around 14.37% of them being female breadwinners. In urban areas such as Bandung City, a dynamic economic condition requires good financial planning skills to maintain family welfare. Financial literacy is an important factor in shaping healthy financial behavior, but its effectiveness can be influenced by husband support. This study aims to analyze the effect of financial literacy on the financial planning behavior of working mothers with husband support as a moderating variable and income adequacy as a control variable. Methods: This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 100 working mother respondents in Bandung City. The analysis technique used is (PLS-SEM). Results: The research results show that financial literacy has a positive effect on the financial planning behavior of working mothers. Husband support strengthens this relationship, while income adequacy also contributes positively, confirming the importance of the synergy between financial capability, partner support, and economic stability in shaping healthy financial behavior. Keywords: Financial Literacy, Financial Planning Behavior, Income, Husband Support, Working Mothers
Copyright (c) 2026 Nuraeni Hadiati Farhani, Dini Ayuning Ratri Sukimin, Asterina Anggaraini, Azzriel Rafi Handoko, Grasela Lasria Anatalia https://creativecommons.org/licenses/by/4.0/
BUSINESS DEVELOPMENT PLAN FOR COFFEE TRAINING AT CH3FFEIN COFFEE RESEARCH AND DEVELOPMENT UNIT
Introduction: The growth of Indonesia's coffee industry has led to an increase in coffee MSMEs, baristas, and coffee shops, yet there remains a gap in structured, practice-based coffee training. In response, the Ch3ffein Coffee Training Unit aims to develop a business plan for a research-based training center. Methods: This study focuses on formulating a business plan for the Ch3ffein Coffee Training Unit by: first, analyzing Ch3ffein's business strategy using the Design Thinking approach, Business Model Canvas, Lean Canvas, and Entrepreneurial Process to create effective development strategies; second, developing a business plan from the perspectives of finance, marketing, operations, human resources, digitalization, innovation, and risk management, based on a SWOT analysis; and third, evaluating the business feasibility using the Timmons Model and financial indicators like Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period, and Profitability Index. The study adopts a qualitative descriptive method, using observation, unstructured interviews, document reviews, and secondary data analysis related to the coffee industry and MSME development. Results: Financial projections show positive results, with a favorable NPV, rate of return, short payback period, and Profitability Index above one, indicating solid financial feasibility. Ch3ffein benefits from competitive advantages in its research and laboratory base, operational flexibility, and strong connections within the coffee industry and MSMEs. The development of this training unit offers significant opportunities for both business growth and social impact by supporting the improvement of competencies and competitiveness among coffee MSMEs. Recommendations include strengthening instructor capacity, gradually upgrading facilities, and expanding strategic collaborations with industry stakeholders to ensure long-term sustainability. Keywords: Business Planning, Coffee MSMEs. Coffee Training Unit
Copyright (c) 2026 Katharina Veronika, Meriza Hendri https://creativecommons.org/licenses/by/4.0/
EVALUASI PERAN INCOME AUDIT SEBAGAI BAGIAN DARI SISTEM PENGENDALIAN INTERNAL DI HOTEL NOVOTEL LOMBOK
Introduction: This research aims to evaluate the role of income audit within the internal control system at Hotel X Lombok, emphasizing the importance of accurate and reliable revenue reporting. Methods: This study adopts a qualitative case study approach. Data were collected through semi-structured interviews, direct observation, and documentation involving key informants from the finance and operational departments, including the income auditor, financial controller, general manager, front office manager, food and beverage manager, and general cashier. The data were analyzed using deductive thematic analysis based on the five components of the COSO Internal Control Framework. Results: The results show that the income audit function plays a crucial role in maintaining the accuracy and timeliness of daily revenue reporting. The application of clearly defined standard operating procedures, layered verification mechanisms, and integrated information systems significantly strengthens revenue control. Although operational errors still occur, particularly those arising from human error, most issues are identified and resolved promptly through effective coordination among departments. Conclusion and suggestion: Overall, the implementation of the income audit at Hotel Novotel Lombok has enhanced the effectiveness of the internal control system and supported financial transparency and accountability. This study provides empirical insights into the practical application of the COSO framework in the hospitality sector it suggests that management should continuously improve system integration and interdepartmental coordination to reduce revenue-related risks further. Keywords: COSO framework, Fraud risk, Hospitality industry, Income audit, Internal control system
Copyright (c) 2026 Lalu Ariel Azmar Vivaldi, Iman Waskito, Wulandari Agustiningsih https://creativecommons.org/licenses/by/4.0/
DETERMINATION OF FIRM VALUE THROUGH GOOD CORPORATE GOVERNANCE, CAPITAL STRUCTURE, AND FIRM SIZE: A STUDY OF IICD AWARDEES 2021–2024
Introduction: This study examines the effect of Good Corporate Governance, capital structure, and firm size on firm value in companies receiving the Indonesia Institute for Corporate Directorship Corporate Governance Award during 2021–2024. Methods: This research uses a quantitative approach with secondary data from annual reports and financial statements of 17 awardee companies selected through purposive sampling. Data are analyzed using multiple linear regression. Firm value is measured by Tobin’s Q, Good Corporate Governance by the board of directors, independent commissioners, audit committee, and board meeting frequency, capital structure by the debt to equity ratio, and firm size by the natural logarithm of total assets. Results: The results show that the board of directors and capital structure have a positive and significant effect on firm value, while independent commissioners, audit committee, and board meeting frequency are not significant. Firm size has a significant negative effect on firm value. All variables jointly affect firm value. Conclusion and suggestion: The findings indicate that effective governance mechanisms and optimal capital structure are essential for enhancing firm value. Keywords: Capital Structure, Company Size, Company Value, Good Corporate Governance, Tobin’s Q
Copyright (c) 2026 Rara Wiritanaya, Rohmawati Kusumaningtias, Suhaily Hasnan https://creativecommons.org/licenses/by/4.0/
PENGARUH PERSEPSI KUALITAS DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN GENERASI Z DI KOTA SEMARANG MELALUI MINAT BELI PADA SMARTPHONE XIAOMI
Introduction: This study aims to examine how perceived quality and price shape purchase decisions of Generation Z consumers in Semarang City when buying Xiaomi smartphones, both directly and through the mediating role of purchase intention. The rapid development of technology and the increasing reliance on smartphones among young consumers make it important to understand the behavioral factors behind their purchasing choices. Methods: This research is a quantitative approach; data were collected from 140 respondents who had purchased a Xiaomi smartphone. The analysis was conducted using SmartPLS 4 to evaluate measurement validity, structural relationships, and hypothesis testing. Results: The results indicate that perceived quality and price have a positive and significant effect on purchase intention. Furthermore, perceived quality also significantly influences purchase intention indirectly through the mediating role of purchase intention, demonstrating partial mediation in the relationship between perceived quality and purchase decision. These findings suggest that Generation Z consumers place strong emphasis on the evaluation of product quality and price suitability before forming purchase intention and making final purchase decisions. Based on the results, it is recommended that Xiaomi focus on strengthening consumers’ perceived quality and maintaining competitive pricing strategies to enhance purchase intention and purchasing decisions among Generation Z consumers. Conclusion and suggestion: These findings indicate that perceived quality and price significantly influence purchase decisions, both directly and through purchase intention as a partial mediator. Keywords: Perceived Quality, Price, Purchase Decision, Purchase Intention,
Copyright (c) 2026 Dimas Rizky Sutikno, Elia Resha Fatmawati, Diana Aqmala, Febrianur Ibnu Fitroh Sukono Putra https://creativecommons.org/licenses/by/4.0/
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL JUSTICE ON WORK SATISFACTION THROUGH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DURING THE CONSOLIDATION PERIOD OF THE STATE-OWNED PHARMACEUTICAL HOLDING
Introduction: This study aims to analyze the effects of Transformational Leadership (X1) and Organizational Justice (X2) on employees' Work Satisfaction (Y) at PT Bio Farma (Persero), both directly and through the mediation of Organizational Citizenship Behavior (OCB). In the context of the transformation of the State-Owned Enterprises (BUMN) Pharmaceutical Holding initiated in 2020, the company faces challenges in maintaining employee satisfaction amid structural and policy changes. Methods: This research uses a quantitative approach with a survey involving 300 permanent employees of PT Bio Farma (Persero). The results of the study indicate that Transformational Leadership (X1) has an adverse direct effect on Work Satisfaction (Y), but a positive effect through the mediation of OCB. Organizational Justice (X2) has a positive direct impact on Work Satisfaction and also contributes to increased job satisfaction through OCB. Results: These findings suggest that although Transformational Leadership does not directly enhance Work Satisfaction, the mediating role of OCB significantly contributes to creating a work environment that supports employee satisfaction. It is recommended to strengthen Transformational Leadership and to implement clearer Organizational Justice principles to create a harmonious, productive work environment, ultimately increasing employee satisfaction. These findings are expected to contribute to the development of human resource management theory and provide practical recommendations for the company to improve organizational effectiveness by enhancing employee job satisfaction. Keywords: Organizational Citizenship, Behavior, Organizational Justice, Transformational Leadership, Work Satisfaction
Copyright (c) 2026 Andhini Fauzia, Fansuri Munawar https://creativecommons.org/licenses/by/4.0/
THE INFLUENCE OF WORKLOAD AND COMPETENCE ON THE SERVICE QUALITY OF INTERCITY TRAVEL DRIVERS IN EAST NUSA TENGGARA
Introduction: Intercity transportation in East Nusa Tenggara plays an important role in community mobility. In the transportation service industry, drivers play a direct role in determining the quality of service passengers. However, in practice, there are constraints, including complaints about driver behaviour, delays, and uncomfortable service conditions. Two factors that are likely to influence this condition are excessive workload and varying driver competence. Therefore, this study aims to analyze the influence of workload and competence on the service quality of intercity travel drivers in the region. Methods: This research uses a quantitative approach, employing a survey distributed to several travel drivers serving the Kupang–Soe intercity route in East Nusa Tenggara. The independent variables in this study are workload and competence, while the dependent variable is service quality. The data analysis technique used is multiple linear regression to measure the influence of each variable both partially and simultaneously. Results: The research findings indicate that the workload, competence, and service quality of intercity travel drivers in East Nusa Tenggara are in the very high category. Drivers face heavy work demands, but generally possess good technical competence, knowledge, and professional attitude, enabling them to provide quality service. Inferential analysis proves that workload and competence, both individually and simultaneously, significantly affect service quality, with competence being the most dominant factor. Although High workloads can potentially lower service quality, the drivers' experience and sense of responsibility are able to maintain service performance. Practically, these findings confirm the importance of proportional workload management and continuous competency development to maintain and improve the quality of intercity travel services. Keywords: Competence On The Service Quality, Influence Of Workload, Intercity Travel Drivers
Copyright (c) 2026 Andrias Umbu Tuku Anabuni, Irmina Linda Dewiaty https://creativecommons.org/licenses/by/4.0/
THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE AND EARNINGS VOLATILITY ON SHARIA-COMPLIANT STOCK PRICE VOLATILITY: THE MODERATING ROLE OF LEVERAGE
Introduction: This study aims to examine the effects of Environmental, Social, and Governance (ESG) performance and earnings volatility on Sharia-compliant stock price volatility, and to investigate the moderating role of leverage. The study employs a quantitative approach using secondary data from companies listed in the Indonesian Sharia Stock Index (ISSI) during the period 2021–2024. ESG data are derived from sustainability disclosures under the Global Reporting Initiative (GRI) Standards, while stock price volatility is measured using historical stock price data. Methods: The analysis is conducted using path analysis in SmartPLS. The results indicate that ESG performance has a negative and significant effect on Sharia-compliant stock price volatility, supporting the signaling and stakeholder perspectives that strong sustainability practices reduce perceived risk and market uncertainty (Albuquerque et al., 2020; Zhou & Zhou, 2022). Results: In contrast, earnings volatility does not have a significant effect on stock price volatility, suggesting that investors in the Islamic capital market place greater emphasis on non-financial sustainability signals than short-term earnings fluctuations (Hasanah et al., 2024). Furthermore, leverage has a significant direct effect on Sharia-compliant stock price volatility, indicating that financial risk remains a key determinant of price fluctuations. However, leverage does not moderate the relationship between ESG performance, earnings volatility, and stock price volatility. These findings contribute to the literature on Islamic capital markets by highlighting the dominant role of ESG performance in mitigating stock price volatility, while confirming the limited moderating role of leverage in the context of Sharia-compliant firms. Keywords: Environmental, Social, and Governance (ESG) Performance, Earnings Volatility, Leverage (Debt to Equity Ratio / DER), Sharia-Compliant Stock Price Volatility
Copyright (c) 2026 Isti’anah Rizqullah, Dede Hertina https://creativecommons.org/licenses/by/4.0/
THE ROLE OF A GRATIFICATION REPORTING SYSTEM AS AN INTERNAL CONTROL INSTRUMENT IN FRAUD-PREVENTION: A STUDY AT LAZNAS DT PEDULI
Introduction: This study aims to analyze the role of the gratification reporting system as an internal control instrument in fraud-prevention efforts at LAZNAS DT Peduli. Methods: This study uses a qualitative case study approach. Data were collected through in-depth interviews with internal parties at LAZNAS DT Peduli, observation of the implementation of the Gratification Reporting System, and analysis of policy documents and internal control procedures. Data analysis was conducted using Miles and Huberman's interactive model, which includes reduction, presentation, and conclusion drawing, while data validity was tested through triangulation. Results: The study found that the Gratification Reporting System implemented through the SIMPUL LAZ DT Peduli platform effectively functions as an internal control instrument by integrating COSO-based elements and fostering transparency through mandatory reporting, supervision, and ethical reinforcement within zakat management. Conclusion and suggestion: The system significantly contributes to fraud prevention by reducing the opportunity and rationalization factors identified in the Fraud Diamond framework. Opportunity is constrained through mandatory reporting procedures, layered supervision, and verification by the Gratification Control Unit, which limit individuals’ ability to misuse authority. Rationalization is weakened through continuous ethical reinforcement, religious values, and an organizational culture that promotes integrity and accountability in managing public trust. The system is recommended as a model for zakat and public institutions, provided that ongoing ethical training and cultural reinforcement are maintained to sustain its effectiveness. Keywords: Fraud Prevention, Gratification Reporting System, Internal Control, LAZNAS.
Copyright (c) 2026 Dini Meilani, Iwan Setiawan, Lina Yulianti https://creativecommons.org/licenses/by/4.0/
CYBERLOAFING DAN KINERJA KARYAWAN : EFEK MODERASI SELF CONTROL
Introduction: This study aims to analyze the effect of cyberloafing on the performance of MSME employees in Kupang City and how self-control moderates the relationship between cyberloafing and MSME employee performance in Kupang City. Method: The study uses a quantitative method with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) with the assistance of SPSS. The research sample consisted of 48 respondents from 12 MSMEs spread across 4 regional clusters in Kupang City, with the criteria of employees in MSMEs with top to middle-level positions, 2) having worked for more than 2 years, and 3) who usually work and can access the internet. Results: The research results show that cyberloafing has a negative and significant effect on employee performance, meaning that the more frequently employees engage in cyberloafing during working hours, the lower the performance produced. Meanwhile, self-control positively and significantly moderates the relationship between cyberloafing and employee performance, meaning that the higher the self-control ability of employees, the smaller the negative impact of cyberloafing on their performance. Conclusion:These findings are in line with the Conservation of Resources (COR) Theory, which explains that individuals try to preserve resources such as energy, time, and attention so that they are not wasted. Self-control acts as a psychological resource that enables employees to refrain from harmful behaviors and maintain performance even when facing the temptation of cyberloafing. Keywords: Cyberloafing, Employee Performance, Self-Control
Copyright (c) 2026 Maria C.B Manteir, Amram Rohi Bire https://creativecommons.org/licenses/by/4.0/
BEHAVIORAL–TECHNOLOGY MODEL DALAM ADOPSI DIGITAL PAYMENT: DAMPAKNYA TERHADAP EFISIENSI KEUANGAN UMKM DI OEBOBO, KOTA KUPANG
Introduction: This study aims to analyze the effect of digital payment adoption on the financial efficiency of UMKM in Oebobo District, Kupang City. Methods: This research employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) as the analytical technique. The research sample consists of 107 UMKM owners who have adopted digital payment systems, including QRIS, e-wallets, and mobile banking. The sampling technique used is purposive sampling. Results: The findings indicate that trust in digital technology and perceived ease of use have a significant positive effect on digital payment adoption. In contrast, financial literacy and infrastructure/regulatory support do not have a significant effect. Digital payment adoption is proven to enhance the financial efficiency of UMKM, particularly in terms of cash flow efficiency and financial transparency. Conclusion: These findings reinforce the Technology Acceptance Model (TAM) and the Behavioral Finance approach, emphasizing that trust and perceived ease of use significantly influence digital payment adoption among UMKM in Oebobo District. The adoption of digital payment systems is empirically proven to improve UMKM financial efficiency. Keywords: Behavioral Finance, Digital Payment, Financial Efficiency, MSMEs, TAM
Copyright (c) 2026 Irmina Linda Dewiaty, Andrias Umbu Tuku Anabuni https://creativecommons.org/licenses/by/4.0/
PENGRAH BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN SKINDCARE DENGAN PRICE DISCOUNT SEBAGAI VARIABEL MODERASI
Introduction: This study aims to analyze the influence of brand image on skincare purchase decisions among employees of Bank NTT Kupang and how price discounts moderate the relationship between brand image and skincare purchase decisions among employees of Bank NTT Central Kota Kupang. Method: The study uses a quantitative method with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA) with the assistance of SPSS. The research sample consists of 30 respondents from Bank NTT Kupang Branch employees with the following criteria: 1) women aged 25-50 years, 2) using skincare for daily facial care (active skincare product users), 3) having basic knowledge about skincare. Results: The research results show that brand image has a positive and significant effect on purchase decisions, meaning that the better the brand image of skincare products, the more likely consumers are to buy the product. Meanwhile, price discount moderates the relationship between brand image and purchase decisions positively and significantly, meaning that the higher the price discount of a product, the greater or stronger the positive influence of brand image on purchase decisions. In other words, price discount can increase the impact of brand image on purchase decisions. The suggestions given include improving the product's brand image, maximizing price discount programs, and strengthening the market segment. Keywords: Brand image, decision making, price discount Conclusion of these findings shows that the better the brand image of a product, the higher the tendency of consumers to make a purchase. In addition, price discounts have been proven to be able to positively and significantly moderate the relationship between brand image and purchase decisions, so the presence of price discounts can strengthen the influence of brand image on purchase decisions. Keywords: Brand Image, Decision Making, Price Discount
Copyright (c) 2026 Stella Sahetapy, Maria C.B Manteiro https://creativecommons.org/licenses/by/4.0/
THE IMPACT OF HUMAN RESOURCE COMPETENCY GAPS ON TOURIST EXPERIENCES AT DESTINATIONS NIRWANA LAKE NATURE TOURISM DESTINATION, ROTE NDAO REGENCY
Introduction: This study aims to examine and analyze the influence of advertising techniques and visual advertising appeal on the purchasing decisions of Kavawear clothing products on the TikTok Shop platform among consumers in Tangerang City. Methods: This research is a quantitative study involving 135 respondents selected through a non-probalility convenience sampling technique. Data were gathered using structured questionnaires and processed through multiple linear regression analysis, including validity, reliability, and classical assumption tests using SPSS version 23.0 software. Results: The partial analysis results show that advertising techniques significantly influence purchasing decisions with a t-count of 14.783 > 1.978. Furthermore, visual advertising appeal also has a significant effect with a t-count of 13.623 > 1.978. simultaneously, both variables show a significant impact (F-count 195.623 > 3.06) and contribute 74.4% to the variation in purchasing decisions, while the remaining 25.6% is influenced by other factors. Conclusion and suggestion: This research concludes that the synergy between clear advertising messages and high visual aesthetics is essential in driving consumer conversion on social commerce platforms. Brand managers are encouraged to focus on both informative content and visual quality to optimizr sales performance.
Copyright (c) 2026 Irience R. A. Manongga, Anastasia Imelda Sayd https://creativecommons.org/licenses/by/4.0/
PENGARUH TEKNIK PERIKLANAN DAN DAYA TARIK VISUAL TERHADAP KEPUTUSAN PEMBELIAN KAVAWEAR DI TIKTOK SHOP
Introduction: This study aims to examine and analyze the influence of advertising techniques and visual advertising appeal on the purchasing decisions of Kavawear clothing products on the TikTok Shop platform among consumers in Tangerang City. Methods: This research is a quantitative study involving 135 respondents selected through a non-probalility convenience sampling technique. Data were gathered using structured questionnaires and processed through multiple linear regression analysis, including validity, reliability, and classical assumption tests using SPSS version 23.0 software. Results: The partial analysis results show that advertising techniques significantly influence purchasing decisions with a t-count of 14.783 > 1.978. Furthermore, visual advertising appeal also has a significant effect with a t-count of 13.623 > 1.978. simultaneously, both variables show a significant impact (F-count 195.623 > 3.06) and contribute 74.4% to the variation in purchasing decisions, while the remaining 25.6% is influenced by other factors. Conclusion and suggestion: This research concludes that the synergy between clear advertising messages and high visual aesthetics is essential in driving consumer conversion on social commerce platforms. Brand managers are encouraged to focus on both informative content and visual quality to optimizr sales performance. Keywords: Advertising Techniques, Kavawear, Purchase Decision, TikTok Shop, Visual Appeal
Copyright (c) 2026 Fuad Hasan, Isnurrini Hidayat Susilowati, Wiwik Widiyanti3 https://creativecommons.org/licenses/by/4.0/
IMPLIKASI PEMBERLAKUAN TARIF 0% ATAS PKB DAN BBNKB KENDARAAN BERMOTOR LISTRIK BERBASIS BATERAI TERHADAP PENERIMAAN PKB DAN BBNKB PROVINSI JAWA TIMUR
Introduction: This study aims to analyze the impact of the 0% rate policy on Motor Vehicle Tax (MVT) and Motor Vehicle Title Transfer Fee (MVTTF) for Battery Electric Vehicles (BEVs) in relation to regional tax revenues in East Java Province. The fiscal incentive is expected to accelerate the adoption of environmentally friendly vehicles as part of the national strategy to reduce carbon emissions and achieve the net zero emission target. Methods: The research applies a descriptive qualitative approach with data collection techniques consisting of literature review, documentation, and interviews with relevant stakeholders, particularly the Regional Revenue Agency. Results: The results indicate that although the number of BEVs has increased steadily each year, their contribution to regional revenues from MVT and MVTTF over the last four years remains relatively small. However, the rapid growth of BEVs has the potential to create more significant fiscal impacts in the future, especially from four-wheeled electric vehicles that possess higher market value compared to two-wheelers. These findings underline the necessity of policy evaluation and the development of adequate fiscal compensation strategies to ensure that incentives for electric vehicles can continue without undermining regional fiscal sustainability. Accordingly, the study recommends that local governments formulate policies capable of balancing the promotion of eco-friendly vehicle adoption with stable tax revenues. Keywords: Battery Electric Vehicles (BEVs), Motor Vehicle Tax (MVT), Motor Vehicle Title Transfer Fee (MVTTF), Regional Tax, 0% Rate
Copyright (c) 2026 Yohanes Roy Bandur, Bayu Sarjono https://creativecommons.org/licenses/by/4.0/
EVALUASI TINGKAT KEPATUHAN IMPORTIR ATAS MEKANISME SELF ASSESSMENT BARANG KIRIMAN HASIL TRANSAKSI PERDAGANGAN DENGAN NILAI PABEAN SAMPAI DENGAN FOB USD 1.500
Introduction: The Indonesian government has enacted new regulations for goods shipped from trade transactions, including Self Assessment, through the Minister of Finance Regulation Number 96 of 2023. This policy has led to manipulation through undervaluation, prompting the government to impose fines for tax evasion. Methods: This study aims to evaluate the extent of importer compliance with the Self Assessment mechanism for goods shipped, using a Fishbone Diagram. This research is a qualitative study employing descriptive analysis and triangulation. Results: Data obtained from interviews with sources from the Directorate General of Customs and Excise and from analysis of imported goods shipment data indicate that importers have complied with existing regulations, but several improvements are needed, such as an application that provides the status of the goods shipment completion process and the socialisation of customs obligation calculations. Keywords: Compliance, Courier Service, Customs, Import, Tax
Copyright (c) 2026 Disa Agnesia Utari L. Tobing, Siti Nuryanah https://creativecommons.org/licenses/by/4.0/
PENGARUH PENGETAHUAN INVESTASI, KEBIJAKAN MODAL MINIMUM DAN SOCIAL MEDIA INFLUENCER TERHADAP MINAT MAHASISWA BERINVESTASI
Introduction: This study aims to examine the effect of Investment Knowledge, Minimum Capital Policy, and Social Media Influencers on Students’ Investment Interest. Method: This research employs a quantitative method with data analysis using Multiple Linear Regression, supported by SPSS software. The sample consists of 100 students who invest in stocks at the Indonesia Stock Exchange Investment Gallery across universities in East Nusa Tenggara. Results: The findings indicate that partially, Investment Knowledge, Minimum Capital Policy, and Social Media Influencers each have a significant effect on Students’ Investment Interest. Simultaneously, these three variables influence Students’ Investment Interest by 76%, while the remaining 24% is explained by other factors not examined in this study. Conclusion: The results confirm that Investment Knowledge, Minimum Capital Policy, and Social Media Influencers, both partially and simultaneously, have a significant impact on Students’ Investment Interest. These findings suggest that increasing students’ investment interest is not determined by a single factor but rather by the synergy between cognitive aspects (knowledge), structural policies (ease of initial capital), and socio-digital factors (influencer impact). The novelty of this study lies in the integration of these three variables into a comprehensive analytical model, particularly by positioning Social Media Influencers as a relevant variable in the context of current digital developments. This study offers a new perspective that strategies to enhance students’ investment interest should combine educational approaches, inclusive policies, and the effective use of social media as a communication tool. Keywords: Investment, Literacy, Risk, Shares
Copyright (c) 2026 Amram Rohi Bire, Enos Kabu, Putri Patricia Tety https://creativecommons.org/licenses/by/4.0/
THE EFFECT OF LABORATORY SERVICE QUALITY ON PATIENT SATISFACTION AT PUSKESMAS AJUNG, JEMBER REGENCY
Introduction: Laboratory services are an essential component of primary healthcare as they support accurate diagnosis and treatment, while also influencing patient perceptions of service quality. However, issues such as long waiting times, limited facilities, and unclear communication may reduce patient satisfaction. Therefore, this study aims to examine the effect of laboratory service quality on patient satisfaction at Puskesmas Ajung, Jember Regency. Methods: This research employed a quantitative approach with a cross-sectional design using accidental sampling, involving 36 respondents who received laboratory services. Data were collected through a structured questionnaire based on service quality dimensions, including reliability, responsiveness, assurance, empathy, and tangibles, and were analyzed using validity and reliability tests and simple linear regression analysis. Results: The findings indicate that laboratory service quality has a positive and significant effect on patient satisfaction, as evidenced by a regression coefficient of 0.257 and a significance value of 0.000, which is lower than 0.05. The correlation coefficient shows a moderately strong relationship, while the coefficient of determination indicates that 31.1% of patient satisfaction can be explained by laboratory service quality. Conclusion and suggestion: It can be concluded that improving laboratory service quality, particularly in terms of service speed, clarity of information, staff professionalism, and facility comfort, will enhance patient satisfaction. Therefore, healthcare providers are encouraged to continuously improve service quality and facilities, while future researchers are advised to include additional variables and larger sample sizes to obtain more comprehensive results. Keywords: Laboratory Service Quality; Patient Satisfaction; Public Health Center; SERVQUAL
Copyright (c) 2026 Ahmad Hotip Ragil Liansyah, Indria Yuli Susanti, Harmawan Teguh Saputra https://creativecommons.org/licenses/by/4.0/
BOARD CHARACTERISTICS AND CSR DISCLOSURE ON SOCIAL MEDIA X
Introduction: CSR disclosures often emphasize social and environmental achievements while ignoring negative aspects that harm the environment, which can lead to public skepticism. Companies can utilize CSR disclosures on social media to increase trust in sustainability claims. This study aims to determine the effect of board characteristics, namely board independence, female directors, and board education level, on CSR disclosure on social media X. Methods: This study employs multiple regression analysis grounded in stakeholder theory, using 5,852 tweets from X (Twitter) accounts of companies in the basic materials, industrials, consumer non-cyclicals, consumer cyclicals, healthcare, and technology sectors listed on the Indonesia Stock Exchange in 2023. This study analyzes CSR disclosure on social media X as the dependent variable with board independence, the presence of female directors, and the education level of the board of directors as independent variables. Results: The multiple regression results show that the education level of the board of directors has a positive effect on CSR disclosure on social media. However, board independence and female directors have no effect on CSR disclosure on social media. Conclusion and suggestion: These findings highlight the importance of the individual qualities of the board of directors in encouraging CSR transparency through social media. Companies should give greater consideration to the educational background of board members, as boards with higher educational attainment are more likely to recognize the importance of information disclosure and the strategic use of social media for stakeholder communication. Keywords: Board of Education, Board of Directors, Corporate Social Responsibility, CSR Disclosure, Social Media,
Copyright (c) 2026 Tasya Ainun Hidayah1), Ani Wilujeng Suryani2) https://creativecommons.org/licenses/by/4.0/
THE EFFECT OF LIVE INTERACTION, LIMITED-TIME OFFER (LTO), AND HOST ATTRACTIVENESS ON IMPULSIVE BUYING AMONG GEN Z USERS IN THE TIKTOK LIVE SHOPPING FEATURE
Introduction: The development of live shopping features on the TikTok platform has changed consumer shopping behavior patterns, especially among Generation Z, by providing an interactive and persuasive shopping experience. This study aims to analyze the influence of Live Interaction, Limited-Time Offer (LTO), and Host Attractiveness on Impulsive Buying among Generation Z users of the TikTok Live Shopping feature in Surakarta City. Methods: This study uses a quantitative approach, employing a survey distributed to 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression analysis with the help of IBM SPSS software version 27. Result: The study shows that Live Interaction, Limited-Time Offer, and Host Attractiveness have a positive and significant effect on Impulsive Buying. Intensive direct interaction between the host and the audience can create emotional engagement and social closeness that encourages spontaneous purchasing decisions. In addition, the use of limited-time offers creates a sense of urgency and fear of missing out (FOMO), which accelerates unplanned purchasing decisions. The attractiveness of the host, as reflected in their appearance, communication style, and credibility, also plays an important role in building trust and parasocial relationships with viewers. Conclusion: Simultaneously, these three variables have been proven to significantly influence impulsive buying behavior among Generation Z users on TikTok Live Shopping in Surakarta City. Keywords: Host Attractiveness, Impulsive Buying, Limited-Time Offer, Live Interaction, TikTok Live Shopping
Copyright (c) 2026 Riska Kusuma Anjani, Kurniawati Darmaningrum, Atik Lusia https://creativecommons.org/licenses/by/4.0/
PENGARUH PRODUK, HARGA, TEMPAT,DAN PROMOSI TERHADAP MINAT BELI KONSUMEN PADA M-SEE MART NATAR
Introduction: The rapid expansion of the retail sector, particularly minimarkets in Indonesia, has intensified business competition. This situation requires retailers to implement appropriate marketing strategies to attract consumers and enhance purchase intention. M-See Mart Natar is a local minimarket that offers various daily necessities; however, it continues to experience a low level of customer visits. This condition highlights the need to examine marketing factors that influence consumer purchase intention. This study aims to assess the impact of product, price, location, and promotion on consumer purchase intention at M-See Mart Natar. Methods: Using a survey procedure, a quantitative research approach was implemented. 91 respondents who had previously shopped at M-See Mart Natar were requested to complete questionnaires. A purposive sampling technique was implemented. The validity, reliability, and classical assumption tests were conducted after the data were analyzed using multiple linear regression analysis with the assistance of SPSS software. Result: The results suggest that consumer purchase intention is, in part, positively and significantly influenced by product, price, and promotion. At the same time, location does not exhibit a substantial impact. Concurrently, consumer purchase intention is substantially influenced by product, price, place, and promotion. The results of this study are anticipated to offer M-See Mart management valuable insights for the enhancement of marketing strategies to pique consumer interest in purchasing. Keywords: Product, Price, Place, Promotion, Purchase Intention
Copyright (c) 2026 Cici Salsabela, Selfia Alke Mega https://creativecommons.org/licenses/by/4.0/
PERAN BRAND IMAGE SEBAGAI VARIABEL INTERVENING HUBUNGAN CUSTOMER EXPERIENCE, KUALITAS PRODUK DAN PERSEPSI HARGA TERHADAP MINAT BELI ULANG PRODUK UNIQLO
Introduction: This research analyzes the impact of customer experience, product quality, and price perception on repurchase intention for Uniqlo products. Method: This research used a quantitative approach, collecting data through questionnaires and interviews using a purposive sampling technique with 126 respondents who wear Uniqlo. Data analysis was conducted using SmartPLS 4 through outer model, inner model, and mediation testing. Results: The findings indicate that customer experience, product quality, and price perception have a positive and significant influence on repurchase intention, with brand image acting as an indirect mediating variable. These findings provide practical implications for developing marketing strategies to increase repurchase intention. Conclusions and Recommendations: Customer experience, product quality, and price perception have a significant positive influence on repurchase intention for Uniqlo products, both directly and indirectly through brand image. Further research is recommended to use different objects, add additional independent variables, and apply longitudinal data. For companies, it is important to maintain and strengthen a brand image that is aligned with product quality and service in order to maintain loyalty and encourage repeat purchases. Keywords: Brand Image, Customer Experience, Product Quality, Price Perception, Repurchase Intention
Copyright (c) 2026 Finishia Malihah Hisyam , Diana Aqmala, Fakhmi Zakaria, Linda Ayu Oktoriza https://creativecommons.org/licenses/by/4.0/
SERVICE QUALITY AND BPJS PATIENT SATISFACTION AT THE MATERNAL AND CHILD HEALTH CLINIC (KIA) OF LEDOKOMBO HEALTH CENTER, JEMBER REGENCY
Introduction: This study aims to analyze the relationship between BPJS patient satisfaction and the quality of maternal and child health (KIA) services at the Ledokombo Community Health Center. Patient satisfaction is a crucial indicator in assessing the success of healthcare services, particularly within the National Health Insurance (JKN) scheme implemented through BPJS. The KIA service, as a maternal health service at the community health center, possesses both clinical and interpersonal characteristics that influence patient perceptions of quality and satisfaction. Methods: This study used a quantitative analytical design with a correlational approach, involving 100 BPJS patients at the KIA Clinic of Ledokombo Community Health Center. Data were collected using a 5-point Likert-scale SERVQUAL questionnaire and analyzed using the Pearson Product-Moment correlation test in SPSS 2025. Results: The results show that service quality at the MCH clinic is classified as good, with Assurance and Responsiveness as the most prominent dimensions. Patients feel safe, trust healthcare providers, and receive fast and responsive services. A total of 76% of respondents reported being satisfied, although some were moderately satisfied or dissatisfied, particularly regarding communication and personal attention. Pearson analysis indicates a strong and significant positive relationship between service quality and patient satisfaction (r = 0.684; p = 0.000), thus the research hypothesis is accepted. Conclusion and suggestion: There is a significant relationship between service quality and BPJS patient satisfaction at the MCH clinic. Therefore, increased satisfaction can be achieved by strengthening clinical competence, service speed, and interpersonal communication. It is recommended that community health centers strengthen clinical communication training and optimize maternal service flows. Keywords: BPJS, KIA, Primary Health Care, Satisfaction, Service Quality
Copyright (c) 2026 Dessy Yulianti, Harmawan Teguh Saputra, Hanif Hadinata Utama https://creativecommons.org/licenses/by/4.0/
ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA BISNIS RITEL STUDI KASUS TOKO BASMALAH
Introduction: This study began with the importance of internal control management of merchandise inventory in the retail business, which is an important asset and has a direct impact on the company's operational continuity and financial performance. The Basmalah store in the Jungcangcang branch was chosen as the object of this study because it is a partnership retailer with a large turnover and a wide variety of inventory, requiring an effective control system to minimize the risk of stockouts, damage to goods, loss of goods, and fraud. Methods: The method used in this study was a qualitative approach with a case study method, which included interviews, observations, and documentation of the processes of receiving, storing, recording, and monitoring inventory. Results: The results of the study indicate that the implementation of internal controls on merchandise inventory at Basmalah Store has functioned well and is in accordance with internal control regulations. This includes segregation of duties, restrictions on access to storage, and periodic inventory checks both physically and using the system. In practice, minor operational weaknesses were also identified, such as human error in stock recording during peak hours and occasional delays in system updates. However, this study also found several shortcomings, such as limited storage space, which forces some goods to be stored outside, thereby allowing for damage to the quality of goods and dependence on certain suppliers, which can cause disruptions in supply and increased costs. Conclusion and suggestion: This study focused on one branch of the store and applied qualitative methods, so the results cannot be applied to the entire Basmalah chain or other retailers. To overcome this problem, this study suggests strengthening goods receiving procedures, changing warehouse layout, and diversifying suppliers in order to improve the efficiency of internal control of merchandise inventory in similar retail businesses. Therefore, it is recommended that Basmalah Store management prioritize warehouse expansion and supplier diversification as immediate corrective actions to safeguard inventory assets and sustain business operations. Keywords: Internal control, Merchandise inventory, Retail business
Copyright (c) 2026 Saodah Zahrol Maulida, Shalehoddin https://creativecommons.org/licenses/by/4.0/