International Conference on Accounting, Management, Entrepreneurship and Business (ICAMEB)
International Conference on Accounting, Management, Entrepreneurship and Business (ICAMEB) Theme "Empowering the Digital Economy Innovation Accounting, Management Entrepreneurship and Business" Sub Theme - Human Resources Management - Marketing Management - Strategic Management - Finance - Operational Management - Accounting - Entrepreneurship and Contemporary Issues - Business Digital - Innovation and IT
Conceptual Model of Integrated Policy in The Management of Fish Waste in The North Coastal Area of Cirebon
Fishery waste management in the northern coastal area of Cirebon faces significant challenges due to the increasing volume of fish production and processing industries that generate both organic and inorganic waste. This condition creates environmental pollution risks, decreases coastal health in communities, and hinders the accomplishment of sustainable development targets. The research project aims to formulate a conceptual model of integrated policy that bridges regulations, actors, and practices in fishery waste management systems. The research utilises a qualitative approach through a literature review and secondary data analysis from relevant government agencies in Cirebon. The findings reveal that the effectiveness of fishery waste handling relies on the synergy of three key components: (1) clear, consistent, and adaptive regulations; (2) multi-stakeholder engagement, including local government, industry, fishermen, local communities, and academia; and (3) innovative and environmentally friendly waste processing practices such as bioconversion, organic fertilizer production, and alternative energy utilization. The proposed conceptual model paves the way toward a circular economy in fisheries, which not only reduces pollution but also enhances local economic value. This study contributes to policymakers, particularly the Cirebon local government, in designing more integrated, collaborative, and sustainable fishery waste management strategies.
Copyright (c) 2025 International Conference on Accounting, Management, Entrepreneurship and Business (ICAMEB)
Exploring the Theoretical Frameworks and Corporate Social Responsibility (CSR): A Systematic Literature Review
Companies that are committed to CSR practices tend to have higher consumer loyalty, enhance their brand image, and gain easier access to capital. However, some companies find it difficult to accurately measure the social and environmental benefits of their CSR activities. The purpose of this study is to analyze and describe the framework used in CSR topics. Analyze and describe variables related to CSR. The method used in this study is descriptive, using a systematic literature review (SLR) and meta-analysis (PRISMA) with data sources from scientific articles indexed in the Scopus database through a literature extraction process in accordance with the selection criteria. There were 39 articles selected through several screening stages. The results of this study found several main theories, such as stakeholder theory, legitimacy theory, agency theory, and positive accounting theory, which form the theoretical basis related to CSR. It also found several variables related to CSR, such as financial performance, profitability, company size and age, and others. Future researchers may consider using the variables and theories from this SLR.
Auditor Performance Through The Perspective Of Spiritual Intelligence: A Systematic Literature Review
The auditing profession has a responsibility to the public trust, including moral and professional responsibilities. Auditors play a key role in improving the credibility and quality of an entity's financial reports. Therefore, the decisions and trust of information users are greatly influenced by the results of the auditor's evaluation. A person's spiritual intelligence influences the achievement of career goals at work. Individuals who can apply spirituality in their lives and work tend to feel that their lives are more meaningful, providing additional motivation to work better and produce good performance. If auditors have spiritual intelligence and psychological well-being support within themselves, they will be able to control themselves and encourage improvement in their performance. The purpose of this study is to analyze and describe the relevant theoretical foundations, the relationship between auditor performance (AP) and spiritual intelligence (SI), and the factors that influence auditor performance. The method used in this study was descriptive, using a systematic literature review (SLR) and meta-analysis (PRISMA) with data sources from scientific articles indexed in the Scopus and Google Scholar databases through a literature extraction process in accordance with selection criteria. Twenty articles were selected through several stages of screening. The results of this study found several main theories, such as attribution theory, role theory, agency theory, and stewardship theory. AP and SI produced three relationship models, namely as independent variables (65%), moderating variables (30%), and mediating variables (5%). This study also found several variables related to AP and SI, such as spiritual intelligence, emotional intelligence, intellectual intelligence, self-efficacy, role conflict, role stress, auditor experience, auditor independence, professionalism, organizational culture, leadership style, role ambiguity, organizational commitment, competence, psychological well-being, and healthy lifestyle. This study extends beyond conceptual analysis by integrating empirical findings on the relationship between Spiritual Intelligence (SI) and Auditor Performance (AP) through Systematic Literature Review (SLR) and PRISMA-based meta-analysis. This approach offers a comprehensive insight rarely explored within spiritually oriented auditing research.
Role of ESG Compliance in Enhancing Environmental Policy Effectiveness in India: A Sectoral Study of Selected Industries
Environmental issues currently are of great concern and cannot be overlooked by any company for their sustenance. Company’s activities always have an impact on both society and environment to a greater extent. So ESG compliance is very much needed to assess the impact of such activities on the surrounding environment. This study examines how Environmental, Social, and Governance (ESG) compliance shapes the effectiveness of India’s environmental policy, analysing results on a sector-by-sector basis. Following SEBIs launch of the Business Responsibility and Sustainability Reporting framework, ESG metrics have moved to the centre of corporate performance evaluation. By linking official government statistics and company disclosures from Energy, Heavy Industry, Textiles, Information Technology, and Brick Kilns, the study correlates ESG scores with concrete green outcomes-renewable capacity growth, emissions intensity, and pollution incidents. Its empirical backbone includes BRSR submissions, records of corporate social-responsibility spending, and flagship policy archives such as data from the National Mission for Enhanced Energy Efficiency. Evidence indicates that industries reporting stronger ESG practices outpace their peers in measurable environmental gains, whereas segments with shallow disclosure remain stagnant. Consequently, the paper calls for targeted enforcement that matches each sectors unique profile, for independent oversight using satellite analytics, and for positive incentives that reward transparent reporting. Taken together, these insights point ESG discipline as a force-multiplier for India’s overarching climate and pollution-control ambitions.
Market Orientation and Dynamic Capability as A Basis Competitive Advantage Achievement of MSMEs
The MSME sector is a vital part of the country's economy due to its significant role in driving the economy, including its contribution to creating new job opportunities, driving economic growth, and serving as a source of innovation. However, the contribution of MSMEs to exports was still relatively low. The competitive ability or competitive advantage of Indonesian MSMEs is still lower compared to similar business sectors in neighbor countries in Southeast Asia. Therefore, this study aims to conduct a literature review on the main determining factors, particularly market orientation and dynamic capabilities, which can be used as a basis for empowering MSMEs to achieve and maintain competitive advantage. The results of the study reveal that through customer orientation, competitor orientation, and inter-functional coordination as dimensions of market orientation, MSMEs can create superior value, increase customer satisfaction and loyalty, and strengthen their competitive position in a sustainable manner. Meanwhile, through dynamic capabilities, MSMEs are able to overcome internal limitations, improve efficiency, and create competitive advantages that are difficult for competitors to replicate. Through strengthening both of these aspects, MSMEs are not only able to survive, but also grow, expand their markets, increase profitability, and achieve sustainable competitive advantage in an increasingly complex global competition. The analysis in this study is still based on literature reviews and previous research results. Empirical research needs to be conducted to ensure that market orientation and dynamic capabilities can be used as a basis for empowering MSMEs in achieving competitive advantage in the market.
Business Transformation of MSMEs in Tegal City Using the Business Architecture and Technology Architecture Phases of the TOGAF Framework
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving the economy of Tegal City, yet many still face challenges in adapting to digital transformation and optimizing business processes. This research aims to design a business transformation model for MSMEs by applying the Business Architecture and Technology Architecture phases of the TOGAF (The Open Group Architecture Framework) framework. The study employed a qualitative descriptive method, involving interviews, observations, and document analysis with selected MSMEs in Tegal City. The findings reveal that the integration of business process mapping and technology architecture design can significantly improve operational efficiency, customer engagement, and market reach. The proposed model offers a structured roadmap that aligns business strategies with technology implementation, enabling MSMEs to transition towards more sustainable and competitive digital business practices. This study concludes that the TOGAF framework provides a practical approach for guiding MSMEs in achieving effective and scalable digital transformation.
The Influence of Communication and Relations on The CSR Program of PT.Pertamina Gas OWJA in Juntinyuat Village
Corporate Social Responsibility (CSR) represents a company’s commitment to addressing the interests of its stakeholders and the broader community. In the current business environment, long-term success is increasingly evaluated not just through financial outcomes, but also by how well a company supports sustainable development—economically, socially, and environmentally. CSR has evolved into a strategic approach aimed at generating mutual value for both businesses and the communities they operate in, moving beyond traditional philanthropic efforts. This research explores the extent to which Communication and Relationship factors influence the implementation of CSR initiatives at PT Pertamina Gas OWJA, specifically in Juntinyuat Village. The study applied a quantitative research design with a saturated sampling method. From an initial population of 80 individuals, a total of 70 respondents were analyzed after validating and testing the research instruments. Data were gathered using structured questionnaires and processed using IBM SPSS Statistics version 25. The analytical methods included descriptive analysis, classical assumption testing, correlation and regression analysis, F-test, and determination coefficient assessment. The findings reveal that Communication and Relationship variables have a statistically significant and positive effect on the CSR program, evidenced by an F-value of 528.651—well above the critical F-table value of 3.13. The coefficient of determination (R²) was found to be 0.940, indicating that these two factors explain 94% of the variation observed in the CSR program's effectiveness.
Improving Employee Performance through The Regional Government Information System
In response to the development of information technology, organisations are required to enhance their competent human resources so that employees can contribute optimally to achieving effective and efficient performance. Specifically, the utilisation and mastery of technology in using information systems, which is why this research was conducted with the aim of improving employee performance through the regional government information system. The research method used is the survey method. The results of this study indicate that the calculated t-value is 7.495, meaning there is a significant positive influence of Regional Government Information Systems on performance. The r-value is 0.827, indicating that Regional Government Information Systems influence employee performance with a very strong category. The determination test yielded a result of 0.684, meaning that 68.40% of the variability in employee performance can be explained by the variability in Regional Government Information Systems, thus Regional Government Information Systems contribute to achieving employee performance. The managerial implications for leaders are that they can implement planning, organising, executing, and controlling local government information systems consistently and maintain security to ensure that the information system's accuracy and relevance continue to support employees' work. In addition, employees are required to improve their knowledge, abilities, and skills in utilising developments in information technology.
Optimizing Inventory Control in Rural MSME an Integrated Application of EOQ, Reorder Point and Safety Stock
Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia’s economy; however, many rural MSMEs continue to rely on intuitive and informal inventory practices, resulting in inefficiencies, elevated costs, and production disruptions. This paper presents an integrated framework for optimizing inventory management in rural MSMEs through the combined application of Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock methods. Employing a descriptive quantitative design, the study was conducted at the Sri Tanjung Cracker Factory in Indramayu using primary data from interviews and direct observations, complemented by secondary data from purchase and inventory records. The empirical findings reveal that implementing EOQ reduced total annual inventory costs from Rp 91,689,449 to Rp 43,360,000 (a 52.7% reduction), while the calculation of ROP and Safety Stock ensured more reliable and consistent raw material availability. This integrated approach demonstrates significant potential to enhance cost efficiency, improve operational stability, and support evidence-based decision-making, thereby establishing a scalable model for sustainable inventory management in rural MSMEs.
Legal Challenges and Opportunities in Regulating the Digital Economy and Business Innovation in Industry 4.0
The rapid digital transformation of the Industry 4.0 era has redefined global economic structures and challenged traditional legal frameworks. This study examines Indonesia’s legal readiness in regulating the digital economy and business innovation amid accelerated technological disruption. Employing a normative juridical method with a comparative approach, it integrates Progressive Law Theory and Smart Regulation Theory to assess Indonesia’s regulatory adaptability against international benchmarks, particularly the European Union’s GDPR and Singapore’s principle-based model. The findings reveal that Indonesia’s digital governance remains fragmented, reactive, and inconsistent, resulting in legal uncertainty and limited investor confidence. However, significant opportunities exist to strengthen the legal system through regulatory harmonization, digitalization of law enforcement (RegTech), and multi-agency coordination. The study proposes a hybrid regulatory model that combines strict accountability with innovation-friendly flexibility, aligning with both progressive and smart legal paradigms. This model provides a pathway for Indonesia to enhance legal certainty, foster innovation, and establish a competitive and trustworthy digital economy in the global regulatory landscape.
The Effect of Tax Collection Costs on Tax Revenue Realization with Tax Revenue Budget as a Mediating Variable
Efficient tax administration is crucial for maximizing government revenue and supporting fiscal sustainability. This study investigates the effect of tax collection costs on tax revenue realization, with the tax revenue budget as a mediating variable. The research employs Structural Equation Modeling (SEM) using SmartPLS to analyze panel secondary data from Indonesian districts and municipalities during 2018–2022, focusing on regions with complete and consistent financial data. Data analysis involves examining the relationships between variables, testing both direct and indirect effects, and assessing the mediating role of the tax revenue budget. The findings indicate that tax collection costs positively affect the tax revenue budget, which in turn significantly influences tax revenue realization. While the direct impact of tax collection costs on actual revenue is relatively small, the mediating effect of the budget strengthens this relationship. These results highlight that effective allocation of administrative resources and strategic budget planning are key to improving regional tax revenue performance. Overall, the study provides insights into tax administration efficiency and governance, emphasizing the integration of administrative expenditures with accurate budgeting to enhance fiscal outcomes.
Mapping the Role of Financial Literacy in Retirement Planning: Evidence from Exploratory Factor Analysis
This study examines how financial literacy shapes retirement planning, highlighting the pivotal influence of financial knowledge on long-term financial choices. Although awareness of the need for retirement preparedness has grown, many people remain inadequately prepared due to limited financial literacy. The study’s core aim is to assess how various facets of financial literacy—such as familiarity with financial products, attitudes toward planning, and observable financial behaviors—inform retirement-planning decisions. Using Exploratory Factor Analysis (EFA), the study identifies key factors that link financial literacy to retirement preparedness. Data were collected from a sample of 350 individuals, with a focus on their financial knowledge, planning behaviors, and retirement savings actions. The findings reveal that knowledge of financial products and positive attitudes toward financial planning significantly influence retirement preparedness, while behavioral practices, such as saving and consulting financial advisors, play a crucial role in retirement. The study underscores the necessity of going beyond a narrow focus on expanding financial knowledge but also fostering proactive financial behaviors. It contributes to the field of behavioral finance by providing insights for more effective financial literacy programs and retirement planning interventions. The evidence ultimately indicates that comprehensive financial education is critical to strengthening retirement planning.
Financial Management Behaviour Entrepreneur Gen-Z: How Does Income Mediate Financial Literacy?
This study examined how income acts as a crucial link between financial knowledge, attitudes, and money management behavior among Gen Z entrepreneurs at Pelita Bangsa University. Using a survey of 180 participants and a statistical method called SEM-PLS, the researchers found that having a solid understanding of finances and a positive attitude toward money both lead to better financial practices like saving, investing, and budgeting. Specifically, the study showed that both financial knowledge and a positive financial attitude directly improve financial management behavior. They also found that these factors positively influence a person's income. Most importantly, the research concluded that income is a mediator in this relationship. This means that while knowing about finances and having a good attitude are important, a Gen Z entrepreneur's income level plays a significant role in determining how effectively they can apply that knowledge and those attitudes in real-world financial decisions. In essence, the ability to act on good financial habits is heavily influenced by how much money they earn.
Determinants of Carbon Emission Disclosure
This study aims to obtain empirical evidence of the influence of profitability, leverage, media exposure, and environmental performance on carbon emission disclosure. This research was conducted on basic materials companies listed on the IDX for the 2020-2025 period. Sample selection was obtained with 190 observations, and we used multiple linear regression for analysis. The results are that media exposure and environmental performance have a positive effect on carbon emission disclosure, while profitability and leverage do not affect carbon emissions. This research implies that companies need to improve communication through the media and improve environmental performance as an effort to meet stakeholder expectations and improve the company's image related to sustainability issues.
The Effect of Internal Control, Human Resource Competence, and Audit Activities on the Effectiveness of the Use of Village Funds
Background. The performance of village officials in managing the village budget has a significant impact on the effective utilization of village funds. Indonesian: According to Law No. 16 of 2019 from the Ministry of Villages, Development of Disadvantaged Regions, and c Transmigration of the Republic of Indonesia, programs or activities related to the empowerment and development of village communities are prioritized when using all village funds. Aims. The purpose of this study is to investigate the impact of internal control, human resource competence, and audit practices on the effectiveness of village funds utilization in Village X, District X, Majalengka Regency. The efficiency of village funds is a dependent variable that is analyzed, while internal control, human resource competence, and audit activities are independent factors that are examined. Methods. This study uses a quantitative methodology. Approximately 100 households were given questionnaires to complete, allowing for the collection of data. The impact of independent and dependent factors on the efficiency of village budget utilization was then determined using multiple regression analysis to test the data. Result. The findings show that the efficiency of village budget utilization is significantly influenced by internal control, human resource competence, and audit activities. To expand our understanding of the relationships between the variables that have been studied. Conclusion. The results of this research will help village officials in improving the quality of their performance, for local governments are expected to be able to support by providing resources that have special competencies in their respective fields. Implementation. This research adds to the global understanding of best practices in public financial management at the local level, particularly in developing countries with similar village fund schemes.
The Influence of Competence, Work Ethic, and Self Efficacy on the Performance of Employess
Employee performance is a key factor in organizational effectiveness, essential in achieving goals and delivering quality services. However, many organizations face challenges in enhancing employee performance, often linked to variables like competence, work ethic, and self-efficacy. This study aims to explore effect of these three variables on employee performance, to providing recommendations for improvement. The research method was a quantitative approach with a population of 30 employees. The data collection was performed with a questionnaire that was first validated and confirmed for its reliability. The analytical tool used in this study is multiple linear regression analysis, which allows the researcher to measure the impact competence, work ethic, and self-efficacy on the employee performance. The findings indicate that competence, work ethic, and self-efficacy each have a positive and significant effect on employee performance. Specifically, each variable demonstrated a significant effect individually: competence (p=0.004), work ethic (p=0.000), and self-efficacy (p=0.018). Furthermore, the simultaneous F-test (F=53.518, p=0.000) confirmed that these three independent variables significantly affect the employee performance. Thus, these factors significantly influence employee performance at the Tegal City Manpower and Industry Office.
The Effect of Third Party Funds, Capital Adequacy Ratio, Net Interest Margin, and Return on Assets on Credit Distribution with Credit Risk as a Moderating Variable in National Private Commercial Banks Registered with the Financial Services Authority
This study aims to determine and analyze the influence of Third Party Funds, Capital Adequacy Ratio, Net Interest Margin, and Return On Assets on credit distribution, with Credit Risk as a moderating variable in National Private Commercial Banks registered with the OJK for the period 2021–2024. A sample of 41 banks was obtained using purposive sampling techniques with secondary data from the financial reports of National Private Commercial Banks. The data analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA) through the SPSS 25 program. The results of the study indicate that Third-Party Funds, Capital Adequacy Ratio, Net Interest Margin, and Return on Assets have a partial positive and significant effect on credit disbursement. Credit Risk does not moderate the influence of Third-Party Funds and Capital Adequacy Ratio, but it can moderate the influence of Net Interest Margin and Return on Assets on credit disbursement.
Sentiment Analysis of YouTube Comments on Indonesia’s Capital Relocation Using Naive Bayes
The relocation of Indonesia’s capital city from Jakarta to East Kalimantan has generated wide public debate, with YouTube becoming one of the main platforms where people actively express their opinions. This study explores those responses by applying the Naive Bayes algorithm to classify sentiments found in user comments. The comments were collected using Google’s API and then refined through a series of text-cleaning steps, such as removing unnecessary words, applying normalization, and stemming. Once prepared, a Multinomial Naive Bayes classifier was employed to group the comments into three categories: positive, negative, and neutral. The results indicate stable performance, with the model correctly classifying about three out of four comments across various test splits. Negative sentiments were consistently identified with high reliability, while neutral and positive tones were more difficult to capture, as reflected in lower recall values. These findings highlight both the potential and the limitations of Naive Bayes in sentiment analysis, while also providing valuable insights into public opinion regarding Indonesia’s capital relocation policy.
Developing Effective Communication in Human Resource Management at Sharjah Coop, United Arab Emirates
This study examines strategies to improve communication in Human Resource Management (HRM) at Sharjah Coop, one of the largest retail companies in the United Arab Emirates. A qualitative approach was applied through interviews with key informants, participatory observation, and analysis of internal documents. Using Shannon–Weaver and Berlo’s SMCR models, the study assessed current practices, identified barriers, and proposed improvements. Findings indicate that although digital tools such as email, WhatsApp, and Microsoft Teams are widely used, c communication continues to face challenges related to cultural and language diversity, information overload, and limited feedback loops. the study therefore recommends structured communication training, optimized digital platform use, and enhanced feedback mechanisms to support clarity and inclusivity in daily HR practices. This research contributes theoretically by integrating classical communication models into HRM practice, and practically by offering low-cost, actionable strategies to enhance communication effectiveness in multicultural organizations. It highlights the importance of balancing technological tools with human interaction to strengthen coordination, engagement, and productivity in HRM.
Tourism Industry in ASEAN: Possibilities and Challenges
The Association of Southeast Asian Nations (ASEAN) has emerged as one of the most dynamic and fast-growing regions for tourism globally. With diverse cultures, natural landscapes, and rich histories, ASEAN countries collectively attract hundreds of millions of international visitors each year. This article explores the possibilities and challenges facing the tourism industry in ASEAN, specifically Thailand and Indonesia, considering economic integration, infrastructure development, environmental sustainability, and post-pandemic recovery. Recommendations for policy development and regional collaboration are also provided. Tourism is a significant driver of economic development in ASEAN, contributing around 12% to the region’s total GDP prior to the COVID-19 pandemic (ASEAN Secretariat, 2022). Countries such as Thailand, Indonesia, Vietnam, and Malaysia are key tourism destinations, attracting millions of international and domestic travelers annually. As ASEAN pursues deeper economic integration through the ASEAN Economic Community (AEC), tourism is identified as a strategic sector to promote inclusive growth, cultural exchange, and regional cohesion.
AI-Based Digital Training Programs and Employer Branding on Employee Retention with Employee Engagement As a Mediating Variable (Study on Technology Companies in Denpasar City)
Rapid technological change demands organizations to implement innovative strategies in human resource management. This study aims to examine the effect of artificial intelligence (AI)-based digital training programs and employer branding on employee retention, with employee engagement as a mediating variable. The study was conducted using a quantitative approach through a survey of 150 employees from a technology company in Denpasar City. The analysis technique used was Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the analysis indicate that employer branding has a direct, positive and significant effect on employee engagement and retention, and has a significant indirect effect through engagement. In contrast, AI-based digital training does not have a significant impact on engagement or retention, either directly or indirectly. Employee engagement has been shown to play a significant role in encouraging employee desire to stay with the company. Therefore, strengthening the organization's image as an attractive workplace is a key strategy in increasing employee loyalty, rather than relying solely on technology-based training approaches.
The Influence of Employer Branding on Job Application Interest among Generation Z in the Special Region of Yogyakarta
Abstract This study aims to determine the influence of employer branding on job application interest among Generation Z in the Special Region of Yogyakarta. The background of this research is the increasing competition in recruiting competent workers in the labor market, a phenomenon known as the "War for Talent." This competition compels companies to develop effective strategies to attract top candidates, especially as Generation Z is starting to dominate the labor market. Generation Z refers to individuals born between 1997 and 2012. This generation is known for its unique characteristics and strong attachment to technology and digital information, which significantly influence how they search for and choose jobs. Therefore, it is crucial for companies to understand the factors that affect Generation Z's interest in applying for jobs. One key factor considered by Gen Z when applying for jobs is employer branding. Employer branding refers to the public perception of a company, including its reputation, uniqueness, and brand value compared to other companies. Strong employer branding helps companies attract high-quality candidates and retain existing employees. This study uses a quantitative approach with primary data as the source. The population of this research is Generation Z individuals in the Special Region of Yogyakarta, with a sample size of 100 respondents. The data were analyzed using simple linear regression analysis. The results of this study indicate that Employer Branding (X) has a positive and significant effect on Job Application Interest (Y) among Generation Z in the Special Region of Yogyakarta. This is evidenced by a significance value of 0.000 < 0.05 and a t-value of 4.127 > t-table (1.984). These findings indicate that strong employer branding or a positive corporate image can enhance Generation Z’s interest in applying for jobs.
The Influence of Democratic Leadership Style and Productivity on Employee Performance at PT. XYZ
This study aims to analyze the influence of democratic leadership style and productivity on employee performance at PT. XYZ Jakarta. A quantitative approach using a survey method was conducted with a saturated sample of 126 employees. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression with SPSS. The results show that both democratic leadership style and productivity have positive and significant effects on employee performance, both partially and simultaneously. These findings indicate that participative and productivity-oriented management practices can improve employee performance in the organization. The study concludes that strengthening democratic leadership and enhancing productivity are essential strategies for improving overall performance. The results contribute theoretically to the development of leadership and human resource management studies, and practically by providing recommendations for PT. XYZ’s management in optimizing employee effectiveness in the digital era.
Exploring the Financial Wellbeing Landscape: An Exploratory Factor Analysis of Financial Satisfaction and Financial Stress
Financial wellbeing is a key indicator of household economic resilience, yet empirical evidence from emerging economies such as Indonesia remains limited. This study aims to examine the factor structure of financial satisfaction, financial stress, and financial well-being and to explore how these constructs interact within the socio-economic context of Cirebon City and Regency. Using a quantitative, cross-sectional survey of 270 adult respondents selected through stratified random sampling, data were analyzed with Exploratory Factor Analysis (EFA) employing Principal Axis Factoring (PAF) and Oblimin rotation. The results confirmed a three factor solution with strong statistical support (Kaiser–Meyer–Olkin = 0.84, Bartlett's Test of Sphericity p < 0.001), explaining 75.4% of total variance. Financial well-being emerged as the most dominant factor, while financial stress showed a significant negative correlation with financial well-being (r = –0.54, p < 0.001), and financial satisfaction was validated as a single global indicator. Urban respondents reported higher financial satisfaction and lower financial stress than rural counterparts. These findings provide empirical evidence that financial satisfaction, financial stress, and financial well-being are distinct yet interrelated constructs, extending the structural determinants framework to the Indonesian context and offering practical insights for financial literacy programs, emergency-savings initiatives, and inclusive digital financial services aimed at strengthening household financial resilience.
Value Co-Creation in Modern Marketing: Its Impact on Loyalty and Word-of-Mouth on E-Commerce Platforms
In the digital marketplace, consumer engagement has become a crucial determinant of business success, especially within e-commerce platforms where competition is intense. Traditional transactional marketing is no longer sufficient; instead, firms must embrace value co-creation, enabling consumers to actively contribute to product and service development through reviews, feedback, customization, and content sharing. This study examines the impact of value co-creation on customer loyalty and electronic word-of-mouth (e-WOM), with a particular focus on the mediating role of loyalty. A quantitative research design was applied using survey data from 250 active e-commerce users in Indonesia. Measurement items were adapted from established scales, and data analysis was conducted with Partial Least Squares Structural Equation Modeling (SEM-PLS). Results indicate that value co-creation significantly enhances loyalty (β = 0.58, p < 0.001) and e-WOM (β = 0.42, p < 0.001). Loyalty itself has a positive effect on e-WOM (β = 0.36, p < 0.001) and partially mediates the relationship between value co-creation and e-WOM. These findings underscore the strategic importance of positioning consumers as co-creators to strengthen loyalty and stimulate advocacy in digital marketplaces. Theoretically, the study extends Service-Dominant Logic and Relationship Marketing by clarifying the pathways from co-creation to loyalty and e-WOM. Practically, it offers insights for e-commerce firms to design participatory strategies that encourage customer involvement. Limitations include the cross-sectional design and the focus on Indonesian users, suggesting future research should employ longitudinal and cross-country approaches.
The Role of Financial Behavior Biases and Materialism in Shaping Teachers’ Debt Propensity
This study explores the influence of financial behavior biases and materialism on teachers’ propensity toward indebtedness in West Java Province, Indonesia. Debt is increasingly regarded not only as a financial instrument but also as a behavioral outcome shaped by psychological and value driven factors. Drawing on behavioral finance and consumer behavior theories, the research focuses on how cognitive biases and materialistic orientations affect financial decision making among educators. The study employed a quantitative survey method with purposive sampling, involving 150 teachers as respondents. Data were collected through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), which allowed for testing the measurement and structural models simultaneously. The empirical results confirm that both financial behavior biases and materialism have a positive and significant impact on teachers’ propensity toward indebtedness. Financial behavior biases demonstrate a stronger influence compared to materialism, suggesting that cognitive distortions play a more dominant role than value orientation in shaping borrowing tendencies. These findings validate behavioral finance perspectives, which highlight the role of psychological biases in undermining rational financial decision-making, and complement consumer behavior literature that associates materialism with debt reliance. By situating the analysis in the context of teachers, the study contributes to expanding empirical evidence on indebtedness propensity in professional groups with stable but limited income, offering further insights into the behavioral determinants of debt.
Optimizing Risk Management in Subsidized Mortgage Distribution: A Case Study of BTN Syariah in Ciayumajakuning
This study aims to analyze risk management and distribution of subsidized mortgage funds and the effectiveness of their implementation at Bank Tabungan Negara (BTN) Syariah in the CIAYUMAJAKUNING area. BTN Syariah plays a role in sharia- based housing financing, with a focus on distributing subsidized mortgages to low-income communities (MBR). The implementation of appropriate risk management is important to ensure increased distribution of subsidized mortgage funds. This study uses a qualitative approach with a case study method. Primary data was obtained through in-depth interviews with BTN Syariah leaders, financing analysts, and BTN Syariah customers. The results of the study indicate that BTN Syariah implements risk management through a 5C analysis (Character, Capacity, Capital, Collateral, and Condition) to screen potential customers. The non-performing financing (NPF) ratio improved from 3.31% in 2022, 2.87% in 2023, and 2.87% in 2024. The high level of risk management effectiveness reached 96.69% in 2022, 97.61% in 2023, and 97.13% in 2024, thus BTN Syariah succeeded in managing risks.
Competency Analysis, Organizational Culture, Career Development on Job Satisfaction and Its Implications on the Performance of BUMN Employees in The Cirebon Area
This study aims to analyze the influence of competence, organizational culture, and career development on job satisfaction and their implications for employee performance at Badan Usaha Milik Negara (BUMN) in the Cirebon region. The research method employed is descriptive and verificative, using a Structural Equation Modeling (SEM) approach. The results indicate that competence, organizational culture, and career development simultaneously have a significant effect on job satisfaction and employee performance. However, organizational culture, when considered partially, does not have a significant effect on performance. Job satisfaction is found to be the strongest factor influencing the improvement of employee performance.
Analysis of Consumer Attitudes and Behaviors Towards Entry Level Smartphone Purchase Decisions
This study aims to analyze the priority scale of attributes, consumer attitudes, and behaviors, as well as to formulate effective marketing strategies for entry-level smartphone purchasing decisions. Data were collected from 400 respondents across various international regions. The analytical methods employed include the Fishbein multi-attribute model, subjective norms, and the theory of reasoned action. The findings indicate that consumer behavior toward entry-level smartphone purchases falls into the positive category. The most prioritized attributes identified by consumers are affordable price, product specifications, and brand trust. The recommended marketing strategies for entry-level smartphone manufacturers are to maintain consumers' positive perceptions of product quality and brand, while enhancing promotional effectiveness and price flexibility. This study contributes to a deeper understanding of how consumer attitudes and behaviors influence purchasing decisions in the entry-level smartphone market on a national scale. In addition, the findings highlight that consumers prioritize technical attributes such as processor performance, camera quality, and RAM capacity, followed by price suitability and product design. Samsung obtained the highest overall score, indicating stronger consumer trust compared to Vivo and Oppo. Subjective norms also play an important role, where family influence was found to be the most dominant factor encouraging consumers to purchase entry-level smartphones. These insights reinforce that both product attributes and social factors significantly shape consumer purchase intentions and decisions in the entry-level smartphone segmentThis study aims to analyze the priority scale of attributes, consumer attitudes, and behaviors, as well as to formulate effective marketing strategies for entry-level smartphone purchasing decisions. Data were collected from 400 respondents across various international regions. The analytical methods employed include the Fishbein multi-attribute model, subjective norms, and the theory of reasoned action. The findings indicate that consumer behavior toward entry-level smartphone purchases falls into the positive category. The most prioritized attributes identified by consumers are affordable price, product specifications, and brand trust. The recommended marketing strategies for entry-level smartphone manufacturers are to maintain consumers' positive perceptions of product quality and brand, while enhancing promotional effectiveness and price flexibility. This study contributes to a deeper understanding of how consumer attitudes and behaviors influence purchasing decisions in the entry-level smartphone market on a national scale. In addition, the findings highlight that consumers prioritize technical attributes such as processor performance, camera quality, and RAM capacity, followed by price suitability and product design. Samsung obtained the highest overall score, indicating stronger consumer trust compared to Vivo and Oppo. Subjective norms also play an important role, where family influence was found to be the most dominant factor encouraging consumers to purchase entry-level smartphones. These insights reinforce that both product attributes and social factors significantly shape consumer purchase intentions and decisions in the entry-level smartphone segment.
The Influence of Leadership Style, Compensation, and Motivation on the Performance of Vocational School Teachers in Bogor City
Teacher performance, especially in vocational schools, is very important for the quality of education. The results of the preliminary survey show a significant level of teacher dissatisfaction in vocational schools in Bogor City. Between 55% and 60% of teachers expressed dissatisfaction with the leadership of the school principal, between 60% and 75% of teachers were dissatisfied with the compensation they received, and between 55% and 60% of teachers felt unmotivated to work. This situation can have a negative impact on the quality of learning and the achievement of educational goals. Therefore, to develop appropriate improvement strategies, a deep understanding of the factors influencing teacher performance is necessary. This study aims to analyze the influence of leadership style, compensation, and work motivation on the performance of vocational school teachers in Bogor City, in order to provide strategic recommendations for improving the quality of vocational education. This study uses a quantitative approach. The research population consists of vocational school teachers in Bogor City, with a sample of 100 teachers from 5 vocational schools selected using simple random sampling. Data were collected through a structured questionnaire with a 1-5 Likert scale that had been tested for validity and reliability. Data analysis techniques used descriptive statistical tests and multiple regression tests with the Statistical Package for Social Sciences (SPSS). The results of the study indicate that all research instruments are valid and reliable with Cronbach's Alpha values above 0.60. The data are normally distributed and meet the assumptions of the statistical tests used. Data were collected through a structured questionnaire with a 1-5 Likert scale that had been tested for validity and reliability. Data analysis techniques used descriptive statistical tests and multiple regression tests with the Statistical Package for the Social Sciences (SPSS). The results of the study indicate that all research instruments are valid and reliable with Cronbach's Alpha values above 0.60. The data are normally distributed and meet the classical assumptions of regression. Partially, leadership style has a positive and significant effect on teacher performance (t-calculated = 3.034; sig. = 0.003), compensation has a significant effect on teacher performance (t-calculated = 4.460; sig. = 0.004). Work motivation also has a positive and significant effect (t-calculated = 2.722; sig. = 0.008). Simultaneously, the three variables significantly influence teacher performance with an F-calculated value of 49.296 (sig. = 0.000). Conclusion This study shows that leadership style and work motivation compensation are the main factors influencing the performance of vocational school teachers in Bogor City.
Strengthening Local Tourism through Innovative Destination Management: A Study on Banyu Panas Palimanan, West Java
This study aims to analyze the management of the Banyu Panas Palimanan tourist attraction in Cirebon Regency, which has experienced a decline in visitor numbers despite its unique sulfuric hot spring potential known for therapeutic and relaxation benefits. The research seeks to evaluate how the 4A components Attractions, Amenities, Accessibility, and Ancillary services are implemented in managing this local tourism destination. This study employed a qualitative descriptive method, with data collected through field observations, interviews with relevant stakeholders, and document analysis. The results indicate that while Banyu Panas Palimanan possesses strong natural attractions appealing to a wide age range of tourists, the site’s amenities and accessibility remain insufficiently developed. Inadequate maintenance of facilities, poor road infrastructure, and limited promotional efforts contribute to the declining visitor interest. Furthermore, ancillary services such as safety and health facilities are available but still require enhancement to ensure visitor comfort and security. It can be concluded that the management of Banyu Panas Palimanan needs to prioritize improvement in the 4A aspects to strengthen its competitiveness and achieve sustainable tourism development.
Legal Analysis of The Element of Uncertainty in Islamic Insurance from A Business Law Perspective
Islamic insurance is a rapidly developing financial instrument in Indonesia, but it still faces challenges related to elements of uncertainty in contracts. This uncertainty can affect the validity of agreements and public trust in Islamic insurance products. Therefore, it is important to analyze the legal regulations and their implementation in the context of business law. Uncertainty often arises in the practice of Islamic insurance, which can influence public trust and the validity of contracts. Islamic insurance, as an alternative to conventional insurance, must adhere to Islamic principles that emphasize justice, transparency, and mutual assistance. However, the element of uncertainty in its products and practices presents a unique challenge. This research aims to identify the legal regulations regarding elements of uncertainty in Islamic insurance and analyze the implementation of these regulations in practice. This study uses a normative legal method, which focuses on the analysis of laws and regulations, legal documents, and related literature to understand the legal framework governing Islamic insurance, particularly concerning the elements of uncertainty from a business law perspective. The research findings indicate that the legal regulations regarding uncertainty in Islamic insurance still require refinement, particularly in terms of transparency and the clarity of contracts. The implementation of these regulations in the field is often hampered by a lack of understanding from the parties involved and challenges in applying Sharia principles. This research recommends the need for improved legal education and socialization regarding Islamic insurance to reduce uncertainty and enhance public trust.
The Position of Business Ethics in the Utilization of Industrial Designs Beyond the Protection Period in the Perspective of Business Law
Industrial design as part of intellectual property holds strategic value in creating competitive advantages within the business world. Legal protection for industrial designs is regulated under Law No. 31 of 2000 for a fixed duration, after which such designs may be freely used and accessed by the public. However, in practice, the utilization of industrial designs whose protection has expired often generates ethical dilemmas in business practices, particularly regarding respect for the creator’s moral rights and the principle of fairness in market competition. This issue has become increasingly relevant amid the growing awareness within the business community of the importance of integrity and social responsibility in conducting economic activities. This study aims to analyze the position of business ethics in the utilization of industrial designs after the expiration of their protection period and to examine the implementation of relevant legislation from the perspective of business ethics. Employing a normative juridical approach and qualitative analysis of regulations and business ethics theories, this research finds that while the use of industrial designs in the public domain does not constitute a legal violation, there remains a moral obligation for business actors to uphold principles of honesty, transparency, and accountability toward the original creator. The study underscores the importance of harmonizing formal legality with business ethics as a foundation for fostering sustainable and equitable business practices.
Digital Transformation and MSME Revenue Growth: The Role of E-Commerce in Jember
This study aims to analyze the impact of e-commerce on MSMEs because advances in information technology, particularly in e-commerce, have significantly influenced this sector. This study aims to determine sales increases, operational efficiency, and market access. The research method involves analyzing data from several MSMEs that have used e-commerce platforms as part of their business strategy. This data was collected from secondary sources, such as relevant literature. The results of the analysis indicate that e-commerce adoption positively affects MSME performance; increased sales and operational efficiency are identified as the main impacts, with increased market access and customers as driving factors. Compared to MSMEs that have not implemented e-commerce strategies in their business models, MSMEs that have successfully implemented them tend to grow more rapidly.
Optimization of Delivery Services Through the SIMPUL Model in Strengthening MSMEs and Improving Community Welfare in South Sumatra
This article examines the strengthening of micro, small, and medium enterprises (MSMEs) through a local approach based on culture and digital innovation. The study was conducted in Limbang Jaya Village, South Sumatra, focusing on the development of songket weaving and forger as the community's leading sectors. This study also highlights how optimizing delivery services can improve the efficiency of MSME product distribution, expand market reach, and promote community welfare. The methods used included field studies, interviews, path analysis, and practical approaches in the form of digital marketing and logistics management training. The results of the study show that the “SIMPUL” (innovative songket preservation of local businesses) model plays a role in developing production capacity, while the integration of digital logistics increases market share and customer satisfaction. This article recommends combining cultural and technological approaches to strengthen rural MSMEs in a sustainable manner.
The Effect of Financial Distress, Audit Quality, Audit Fee, Audit Tenure, and Auditor Switching on Going Concern Audit Opinion
This study aims to analyze the influence of financial distress, audit quality, audit fee, audit tenure, and auditor switching on the going concern audit opinion. The research method used is descriptive and verification method. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange from 2019 to 2023, totaling 22 companies or 110 observation data. The sample used in this study is the annual reports of those 22 state-owned enterprises for the period of 2019–2023, amounting to 110 observational data, selected using purposive sampling technique. The data collection technique employed is non-participant observation, while the data analysis technique used is logistic regression analysis. The results of the study show that, partially, financial distress; audit quality; audit fee and audit tenure has a positive and significant effect on the going concern audit opinion; then auditor switching has a negative but insignificant effect on the going concern audit opinion.
An Analysis of Job Safety Analysis (JSA) on Occupational Safety at PT Kilang Pertamina Internasional Unit 6 Balongan
This study aims to determine the effect of each stage in the Job Safety Analysis (JSA) is namely risk identification, risk assessment, and risk mitigation on workplace safety at PT Kilang Pertamina Internasional Unit 6 Balongan. Using a quantitative approach with multiple linear regression analysis, the research examines the relationship between these three stages and the level of employee safety. The results indicate that the risk identification process has a significant impact on improving workplace safety. In contrast, risk assessment and risk mitigation, when analyzed individually, do not show a significant influence. However, when the three stages are analyzed simultaneously, it is found that the overall JSA process contributes positively to occupational safety within the company. These findings underscore the importance of implementing JSA in a comprehensive and consistent manner to create a safe and controlled work environment in accordance with applicable safety standards.
FinLingPro: An AI-Gamified Learning Model for English for Financial Purposes among Accounting and Finance Students
This study presents FinLingPro, an AI- and gamification-integrated instructional model developed to enhance English for Financial Purposes (EFP) competencies among accounting and finance students. Grounded in the principles of English for Specific Purposes (ESP), the model incorporates adaptive Natural Language Processing (NLP) feedback and progressive gamified learning challenges. A quasi-experimental design involving an experimental group (n = 50) and a control group (n = 50) was conducted over an 8-week period. The results showed that students using FinLingPro achieved significantly higher gains in reading, writing, listening, and speaking within financial contexts, as well as greater accuracy in using financial terminology. The experimental group also exhibited increased motivation and sustained engagement, as indicated by platform analytics and motivation survey data. These findings suggest that FinLingPro effectively addresses pedagogical gaps in EFP instruction and offers a scalable solution for domain-specific language learning in higher education. The study concludes with recommendations for future model optimization and wider implementation across related disciplines
Factors Influencing Online Shopping Adoption Among Millennials in Melaka, Malaysia
This study examines the factors that influence the adoption of online shopping among millennial consumers in Melaka. As digital technology and e-commerce platforms continue to evolve, understanding consumer behavior toward online purchasing has become essential for the long-term sustainability of businesses. The study focuses on four main determinants: perceived usefulness, perceived ease of use, trust, and attitude, which are derived from the Technology Acceptance Model (TAM). A quantitative research approach was applied using a structured questionnaire distributed to 200 respondents representing Generation Y consumers in Melaka. The collected data were analyzed using the Statistical Package for the Social Sciences (SPSS) through descriptive, correlation, and regression analyses. The findings indicate that perceived usefulness and trust have a significant influence on the adoption of online shopping, while perceived ease of use and attitude also contribute, although to a lesser extent. The results underscore the importance of enhancing website reliability, improving user experience, and fostering consumer trust to promote increased online shopping participation among millennials.
Customer Satisfaction in Fast-Food Restaurants: A Study of Generation Y in Melaka, Malaysia
This study examines the factors that influence customer satisfaction among Generation Y in the fast-food industry in Melaka, Malaysia. Customer satisfaction plays a vital role in the sustainability and competitiveness of food service businesses. The research focuses on key dimensions, including food quality, service quality, price fairness, and restaurant ambience. A quantitative method was employed using a structured questionnaire distributed to 200 respondents from Generation Y. The data were analysed using SPSS to identify correlations and significant predictors of customer satisfaction. Findings revealed that food and service quality have the most substantial impact on satisfaction, followed by price fairness and ambience. The study emphasises the importance of maintaining consistent product and service standards to foster customer loyalty and enhance brand reputation. The results contribute to managerial strategies in the fast-food sector and extend the understanding of satisfaction drivers among Malaysian Generation Y consumers.
Technology Adaptation to Risk and Micro-Enterprise Survival: A Literature Review Study in Traditional Markets in Indonesia
Micro-enterprises in traditional markets face high risks due to rapidly developing modern technology. This literature review aims to analyze the role of technology adaptation in increasing the resilience of micro-enterprises to business risks. This study reviews 25 sources from accredited national journals, international journals, and policy reports (2015–2024). The results of 1.the study show that the use of social media, 2.digital transaction systems, and 3.financial applications can reduce operational risks and increase business resilience. However, the main obstacles are low digital literacy and access to technology. This study recommends an inclusive community-based approach and policy support to facilitate the digital transformation of traditional micro-enterprises.
Synergy between Digital Marketing, E-Commerce, and Fintech in Accelerating MSME Revenue
This research explores how digital marketing, e-commerce, and financial technology (fintech) interact in boosting the revenue of Micro, Small, and Medium Enterprises (MSMEs). A quantitative method was applied involving 120 MSME respondents selected using Slovin’s formula. Regression analysis was employed to examine the relationship among the variables. Findings reveal that digital marketing and fintech significantly enhance MSME revenue, while the influence of e-commerce appears weaker and in some cases negative. These results indicate that the optimization of MSME performance occurs when digital marketing initiatives and fintech adoption are aligned. The study also recommends that MSME actors strengthen digital literacy, utilize secure fintech platforms, and adapt e-commerce practices to the habits of local consumers. Future studies are encouraged to investigate long-term impacts and the contribution of digital ecosystem maturity.
Employee Retention Analysis Using a Work-Life Balance Approach Moderated by the Role of Affective Commitment
Employee retention issues pose a serious challenge for organizations, especially amid growing demands for a better work-life balance. Work-life balance (WLB) is seen as a key factor in retaining employees, but its impact can vary depending on an individual's level of affective commitment to the organization. This study aims to analyze the influence of work-life balance on employee retention, with affective commitment as a moderating variable. A quantitative approach was used, with data collected through a survey of 200 employees in the private sector selected through purposive sampling. Data were analyzed using the SEM PLS method. The results indicate that work-life balance has a positive and significant effect on employee retention. Additionally, affective commitment was found to positively moderate this relationship, meaning that the higher an employee's affective commitment, the stronger the influence of work-life balance on retention. These findings reinforce the importance of employees' emotional connection to the organization in efforts to retain workforce. The practical implications of this study suggest that organizations need to not only create a work environment that supports work-life balance, but also build strong emotional bonds with employees through supportive leadership, a positive work culture, and recognition of individual contributions.