Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Trianandra.Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027.. JUPEA memuat naskah hasil-hasil penelitian di bidang Ekonomi, akuntansi dan Perdagangan. JUPEA menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Manajemen, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Indexed by : Journal Sponsors and Partners :
Implementasi Quick Response Code Indonesia Standard (QRIS) Dalam Meningkatkan Transaksi Nontunai Pada Generasi Milenial Dibandingkan Dengan Generasi Z
This study aims to analyze the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) on the increase of cashless transactions among Millennial and Generation Z customers of Bank Jateng KCP RSU Wonogiri. The research employs a quantitative approach using a survey method through the distribution of questionnaires to respondents categorized as Millennials and Generation Z. Data analysis was conducted using simple linear regression with classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results indicate that the implementation of QRIS has a significant effect on the increase of cashless transactions among both Millennials and Generation Z. These findings suggest that ease of use, perceived benefits, and trust in QRIS encourage a higher frequency of cashless transactions among digital-native generations.
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Analisis Tingkat Kesehatan Bank Menggunakan Metode Pendekatan Risk Profile, Good Corporate Governence, Earning, Capital (RGEC) Pada PT. BPR BKK Wonogiri (Perseroda)
This study aims to analyze the soundness level of PT BPR BKK Wonogiri (Perseroda) using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) approach during the 2022–2024 period. The research is motivated by the increasing banking business risks, particularly in Rural Banks (BPR), following the COVID-19 pandemic, which affected asset quality, profitability, and capital adequacy. This study employs a quantitative descriptive method using secondary data derived from financial statements and Good Corporate Governance (GCG) reports. The analysis measures Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) for the Risk Profile factor, self-assessment results for GCG, Return on Assets (ROA), Net Interest Margin (NIM), and Operating Expenses to Operating Income (BOPO) for the Earnings factor, and Minimum Capital Adequacy Requirement (KPMM) and Core Capital to Non-Performing Productive Assets (MIAPB) ratios for the Capital factor. The results indicate that the composite soundness level of PT BPR BKK Wonogiri (Perseroda) during the study period falls into the “sound” category, supported by a manageable risk profile, adequate governance implementation, stable profitability performance, and sufficient capital to absorb potential risks. This research is expected to contribute theoretically to the development of bank soundness assessment studies using the RGEC approach and practically serve as an evaluation reference for management and regulators in improving the stability and performance of rural banks.
Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Tahun 2024
Penelitian ini dilatarbelakangi oleh masih rendahnya capaian akuntabilitas kinerja instansi pemerintah di tingkat kecamatan di Indonesia, termasuk di Kabupaten Wonogiri, meskipun pemerintah telah menerapkan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) sejak beberapa tahun terakhir. Rendahnya implementasi SAKIP di tingkat kecamatan sering kali disebabkan oleh berbagai kendala internal organisasi yang belum teridentifikasi secara mendalam. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi implementasi SAKIP tahun 2024 di Kantor Kecamatan Jatiroto, Kabupaten Wonogiri. Pendekatan yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi partisipatif, wawancara mendalam dengan informan kunci, serta studi dokumentasi berupa laporan SAKIP dan evaluasi APIP. Analisis data dilakukan secara tematik menggunakan perangkat lunak NVivo 12 yang menghasilkan hierarchy chart, word cloud, dan project map untuk memetakan pola temuan. Hasil penelitian menunjukkan bahwa implementasi SAKIP di Kecamatan Jatiroto dipengaruhi secara signifikan oleh empat faktor utama, yaitu komitmen dan kepemimpinan pimpinan, pemanfaatan sarana prasarana serta teknologi informasi, kompetensi dan kapasitas sumber daya manusia pegawai, serta budaya organisasi yang masih bersifat birokratis. Temuan ini mengimplikasikan bahwa keberhasilan SAKIP tidak hanya bergantung pada aspek teknis, melainkan sangat ditentukan oleh faktor kepemimpinan dan budaya kerja. Oleh karena itu, upaya perbaikan ke depan perlu difokuskan pada penindaklanjutan rekomendasi Aparat Pengawas Intern Pemerintah (APIP), penyusunan strategi pencapaian kinerja yang realistis, peningkatan kualitas SDM melalui pelatihan berkelanjutan, serta pelaksanaan evaluasi rutin secara berkala. Penelitian ini diharapkan memberikan masukan praktis bagi pemerintah kecamatan lain dalam memperkuat implementasi SAKIP demi tercapainya tata kelola pemerintahan yang lebih akuntabel dan efektif.
Implementasi Cash Management System Bank Jateng Pada Bendahara Pengeluaran Kecamatan Tahun 2025
Penelitian ini mengkaji implementasi (CMS) Bank Jateng pada bendahara pengeluaran kecamatan di Kabupaten Wonogiri tahun 2025, dengan menyoroti peran literasi keuangan digital sebagai faktor penentu keberhasilan adopsi teknologi keuangan di wilayah pedesaan. Latar belakang penelitian didasari pada upaya pemerintah daerah untuk mendorong transaksi nontunai guna meningkatkan efisiensi dan transparansi pengelolaan keuangan, namun masih dihadapkan pada tantangan literasi digital di kalangan bendahara kecamatan. Tujuan penelitian adalah menganalisis proses implementasi CMS, tingkat pemanfaatan fitur, serta pengaruh literasi keuangan digital terhadap adopsi teknologi tersebut. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus, mengumpulkan data melalui wawancara mendalam dengan 10 informan (bendahara kecamatan, pegawai Bank Jateng, dan BPKD), observasi langsung, serta analisis dokumen. Data diolah secara tematik menggunakan perangkat lunak NVivo untuk menghasilkan visualisasi seperti word cloud, hierarchy chart, dan project map. Temuan menunjukkan bahwa implementasi CMS berlangsung secara progresif dengan pemanfaatan optimal fitur dasar seperti pemantauan saldo real-time, transfer antar rekening, dan pembayaran nontunai, namun optimalisasi fitur lanjutan hanya mencapai 45–50% karena ketergantungan pada transaksi manual dan resistensi rekanan pihak ketiga. Persepsi bendahara terhadap literasi keuangan digital relatif positif, terutama dalam aspek keamanan sistem (skor 5/5) berkat OTP, token, dan mekanisme persetujuan berlapis, meskipun dipengaruhi oleh usia senior (>45 tahun) dan latar belakang nonteknologi. Faktor pendukung utama meliputi kemudahan fitur, keamanan terjamin, sikap adaptif bendahara, sosialisasi serta pelatihan rutin, dan regulasi yang mengikat. Sebaliknya, penghambat dominan adalah gangguan teknis aplikasi, jaringan internet tidak stabil, keterbatasan sumber daya manusia, serta kendala geografis. Implikasi penelitian ini menekankan perlunya penguatan literasi keuangan digital melalui pelatihan berkelanjutan dan perbaikan infrastruktur agar implementasi CMS dapat optimal di tingkat kecamatan pedesaan.
Pengaruh Teknologi Informasi, Literasi Keuangan Pengguna Dan Kolaborasi Stakeholder Terhadap Implementasi Kartu Kredit Pemerintah Daerah (KKPD) Periode 2022-2024 Di Kabupaten Wonogiri
This research aims to evaluate the implementation of the Regional Government Credit Card (KKPD) in Wonogiri Regency from 2022 to 2024 by analyzing the impact of information technology, financial literacy of users and stakeholder collaboration on the success of KKPD implementation. The background of this study is the government’s effort to improve the efficiency, transparency and accountability of regional financial management through the digitalization of financial transactions with KKPD, despite facing technical and non-technical challenges. The research method used is a quantitative approach with a survey involving officials who are involved in the management of KKPD in the Regional Work Units (OPD) of Wonogiri Regency, with descriptive analysis to describe the results obtained. The results show that information technology, financial literacy of users and stakeholder collaboration play an important role in supporting the success of KKPD implementation, although there are several challenges that need to be addressed to improve the effectiveness of this system.
Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Cloud Accounting Pada UMKM Di Kota Pekanbaru
With the development of the times, information technology has influenced modern accounting practices, bringing process automation, increased data accuracy, and higher operational efficiency. Cloud accounting has emerged as a solution that is considered more suitable for MSMEs because it offers simplicity, more affordable costs, and flexible internet-based access. This study aims to examine the influence of performance expectations, business expectations, social influence, facilitating conditions, hedonistic motivation, and price value on the interest in using cloud accounting. The study was conducted on MSMEs in Pekanbaru. The sampling technique used was purposive sampling with a total of 96 respondents. The data collection method was a survey method using questionnaires. The data analysis technique in this study was multiple linear regression. The results showed that performance expectations, effort expectations, facilitating conditions, hedonistic motivation, and price value had a significant effect on interest in using cloud accounting, while social influence did not have a significant effect on interest in using cloud accounting among MSMEs in the city of Pekanbaru.
Pengaruh Ukuran Perusahaan, Leverage, dan Likuiditas Pada Profitabilitas Perusahaan Farmasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023
This study wants to examine the effect of company size, leverage, and liquidity to the profitability of pharmaceutical companies in Indonesia. The population of this research is all pharmaceutical companies listed in Indonesia Stock Exchange in 2019 to 2023. This sampling method used non-probability sampling particularly purposive sampling. Out of the entire population 12 companies, ten companies met the criteria. The data analysis technique used multiple linear regression processed by application SPSS version 25. The result shows that company size and liquidity have a significant effect on ROA and ROE, Leverage has a significant effect on roa. The research model is able to describe the performance of profitability amounting to 35.5 % roa or for return in equity 20.8 %. We suggest that next research enquiries on all sectors can enlarge the sample by adding other variable as cost structure and innovation. It is expected with this approach to add to the emphasis of the results.
Implementasi Unsur Informasi dan Komunikasi dalam Mendukung Pencegahan Fraud : Analisis Penerapan SPIP di Inspektorat Daerah Kabupaten Bone Bolango
Rescheduling Pembiayaan Bermasalah Di KSPPS BMT Mandiri Sejahtera Cabang Dukun
This study aims to analyze the implementation of rescheduling in handling problematic financing at KSPPS BMT Mandiri Sejahtera Dukun Branch. The research employed a qualitative method with a descriptive approach to gain an in-depth understanding of the strategies used by the institution to overcome financing problems. Data were collected through interviews with the Branch Manager and Account Officer, as well as through an analysis of financing collectability data from March 2024 to March 2025. Supporting data were also obtained through documentation and observation related to the financing management process within the institution. The results indicate that the main causes of problematic financing originate from weaknesses in the initial survey and analysis process of prospective members, as well as external factors such as crop failure and declining business activities of members. To address these issues, KSPPS BMT Mandiri Sejahtera Dukun Branch implements several strategies, including routine monitoring of financing members, intensive communication, and the application of rescheduling policies as the main instrument in financing restructuring. The implementation of rescheduling has proven to be effective and remains in accordance with Islamic financial principles. Based on financing collectability data, the quality of financing is relatively well maintained, with the Non-Performing Financing (NPF) ratio remaining below 5% in accordance with the standards set by financial authorities. Therefore, the implementation of rescheduling plays an important role in reducing problematic financing while maintaining the stability and sustainability of Islamic financial institutions.
Analisis Implementasi Akuntansi Lingkungan dalam Mewujudkan Keberlanjutan Bisnis pada BUMDes Berdikari Abadi Sedatigede Sidoarjo
This study analyzes the implementation of green accounting and its contribution to business sustainability in "Berdikari Abadi" BUMDes in Sedatigede Village, Sidoarjo. The research focuses on the 3R Waste Processing Site (TPS 3R) business unit, established to address waste problems. A qualitative case study approach was employed, with data collected through interviews, observation, and documentation. The findings indicate that green accounting practices have not been optimally implemented. Costs related to environmental activities, such as transportation and maintenance, are still recorded as part of general operational costs without specific classification and reporting. Nevertheless, the TPS 3R unit has made real contributions to sustainability across economic (income from recycling), social (increased community participation), and environmental (reduced waste volume) aspects. The main obstacles include limited human resource capacity and the lack of a supporting accounting system. This study recommends separating environmental cost accounts, preparing simple sustainability reports, and enhancing managerial capacity. Theoretically, this study enriches the literature on adapting green accounting at the village level. Practically, the findings can guide BUMDes and village governments in developing accountable and sustainable business governance.
Analisis Penerapan E-Accounting Untuk Meningkatkan Tata Kelola Dan Mencegah Kecurangan Pada Penyusunan Laporan Keuangan Pemerintah Daerah
This study aims to analyze the implementation of e-Accounting in improving governance and preventing conditions in the preparation of Regional Government Financial Reports (LKPD) at the BPKAD of Surabaya City. The study used a qualitative descriptive approach through in-depth interviews, observation, and documentation, with informants from the Head of the Accounting Team and the BPKAD accounting supervisor. The results of the study indicate that the implementation of e-Accounting is effective and has a significant impact in four main aspects. First, the system is able to increase the effectiveness of the LKPD preparation process through automatic data retrieval, system validation, and cross-unit integration, thereby minimizing manual errors. Second, e-Accounting strengthens governance through transparency, accountability, and access rights retrieval. Third, the system has been proven to provide opportunities for fraud. Fourth, e-Accounting improves the quality of financial reports because the data produced is faster, more accurate, and in accordance with accrual-based SAP standards
Penerapan Prinsip Etika Profesi Akuntan dalam Situasi Dugaan Pelanggaran Integritas di PT Kimia Farma Tbk Tahun 2025
The alleged financial statement manipulation case involving PT Kimia Farma Tbk (KAEF) and its subsidiaries in 2025 has once again highlighted the importance of implementing accounting professional ethics in Indonesia. As a state-owned pharmaceutical company with significant social responsibilities, any indication of irregularities in the presentation of financial statements raises serious questions about the integrity, objectivity, and professionalism of accountants. This study aims to analyze potential violations and challenges in implementing accounting professional ethics in the Kimia Farma 2025 case, which is still under investigation. The research method used is a descriptive qualitative approach using secondary data in the form of company financial statements, credible online media publications, and the Indonesian Accountants Code of Ethics. The analysis results indicate performance pressure, conflicts of interest, and weak internal controls that can pose risks to the implementation of the principles of integrity and objectivity of accountants. However, because the investigation process is not yet complete, this study does not intend to draw legal conclusions, but rather to provide an understanding of how the principles of professional ethics are tested in situations of corporate uncertainty. The findings of this study are expected to contribute to strengthening ethical awareness, transparency, and accountability of the accounting profession, particularly in the environment of state-owned companies with high public interest.
Pengaruh Analisis Fundamental Sentimen Pasar Dan Inflasi Terhadap Tingkat Pengembalian Saham Pada Bank BNI dan BRI
This study analyzes the influence of fundamental analysis, market sentiment, and inflation on stock returns at Bank BNI and BRI for the 2022–2024 period. The method used is a quantitative approach with multiple linear regression using secondary data including financial ratios (ROA, ROE, DER, EPS, and PER) as proxies for fundamental analysis, changes in the Jakarta Composite Index (JCI) as a proxy for market sentiment, and inflation proxies taken from data from the Central Statistics Agency (BPS). The results show that these three variables have a positive but insignificant effect on stock returns. The R² value of 0.593 indicates that fundamental analysis, market sentiment, and inflation explain 59.3% of the variation in stock returns, while the remainder is influenced by other factors outside the model. The direction of this positive relationship is in line with Signaling Theory, which emphasizes that fundamental information and macroeconomic conditions are important signals for investors.
Analisis Manfaat Produk Tabungan Berencana Bank Syariah Indonesia dalam Mendukung Perencanaan Keuangan Keluarga
This study aims to analyze the benefits of Bank Syariah Indonesia's Savings Plan product in supporting family financial planning. The method used is descriptive qualitative research, collecting primary data through interviews and secondary data through literature review. The research instruments were interview guidelines and reference documents related to the Savings Plan product. Data analysis was conducted through data reduction, presentation, and drawing conclusions based on field findings and literature. The results show that BSI Savings Plan offers various benefits, including assisting with short-term and long-term financial planning, fostering financial discipline, providing protection through sharia principles and insurance, and reducing family financial risks. This product also functions as a strategic instrument in improving family welfare while supporting the sustainability of household economic stability. Thus, BSI Savings Plan not only serves as a means of saving but also as a comprehensive solution for families in facing modern financial challenges.
Peran Financial Attitude dan Financial Experience Terhadap Financial Management Behavior
This research is motivated by the still low ability of Micro and Small Enterprises (MSEs) to systematically manage their business finances, which impacts their weak long-term orientation, financial management behavior, and business performance. These problems are primarily related to limited financial experience and the suboptimal financial attitude in the practice of managing business finances. This study aims to analyze the influence of financial experience and financial attitude on the financial management behavior of culinary MSE owners in Bantul Regency, Yogyakarta Special Region. This study used a quantitative approach with a survey method by distributing questionnaires to respondents selected using random sampling techniques. Data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results show that financial experience has a positive and significant effect on the financial management behavior of cullinary MSEs. Conversely, financial attitude does not significantly influence financial management behavior. This finding indicates that the improvement of MSEs' financial management capabilities is influenced by practical experience and financial attitude. This research is expected to provide a theoretical contribution to the development of behavioral finance studies and serve as a basis for stakeholders' considerations in designing programs to increase the financial capacity of MSEs in a sustainable manner.
Pengaruh Kinerja Lingkungan, Good Corporate Governanace, dan Ukuran Perusahaan Terhadap Pengungkapan SDGs Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2022-2024
Thiss study analysess thee influencee off environmentall performance,e Good Corporate Governance, and company ssize onn SDG disclosuree in mining ccompanies llisted oon tthe Indonesia sStock Exchangefor the period 2022–2024, both partially and simultaneously. Of the 101 companies, 31 wwere selectedd ass sampless using gpurposive ssampling. Dataa analysiss wass conductedd using SPSS. The resultss indicatee thatt onlyy companyy size has a significant partial effect, while Good Corporate Governance andd environmentall performancee do not have an effect. However, the three variables together havee assignificant eeffect oon SDGs disclosure.
Pengaruh Profitabilitas, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Tax avoidance refers to efforts by companies to reduce their tax obligations through methods that remain within the boundaries of applicable laws and regulations. Taxes are often perceived as a burden because they decrease a company’s profits, leading some companies to engage in actions aimed at minimizing tax payments. Such practices may be viewed as not meeting societal expectations, as tax revenues are managed by the government to provide benefits to the public in the form of social assistance and public services.This study examines companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with a total of 200 observations used as the research sample. The study employs secondary data obtained from financial statements and annual reports available on company websites and the IDX. The analytical methods used consist of multiple linear regression analysis and Moderated Regression Analysis (MRA), processed using IBM SPSS software.The findings indicate that profitability has a significant negative effect on tax avoidance, implying that more profitable companies tend to engage less in tax avoidance practices. Leverage shows a significant positive effect, suggesting that companies with higher debt levels are more likely to avoid taxes. Meanwhile, capital intensity is found to have no significant effect on tax avoidance. Additionally, company size moderates the relationship between profitability and leverage on tax avoidance but does not moderate the relationship between capital intensity and tax avoidance.
Pengaruh Investasi, EBITDA, dan Nilai Pasar Saham Perusahaan terhadap Audit Fee pada Sektor Perbankan Swasta di Bursa Efek Indonesia (BEI)
This study aims to analyze the impact of investment, EBITDA, and company market value on audit fee in the private banking sector listed on the Indonesia Stock Exchange. The research is motivated by substantial variations in audit fees among companies and the crucial role of financial characteristics in audit fee determination. A quantitative approach is employed, utilizing secondary data from annual reports of private banks for the period 2022-2024, and multiple linear regression analysis is used to examine the relationships between independent variables and audit fee. Findings from descriptive, validity, and reliability tests indicate that the primary data meet the basic requirements for analysis, although instrument consistency is relatively low. Main regression analysis reveals that investment has a significant and positive effect on audit fee, while EBITDA and market value show no significant impact. Simultaneously, the three independent variables demonstrate a strong predictive ability for audit fee. The implication of this research encourages management and auditors to prioritize investment factor in audit fee negotiations while promoting better measurement instruments for future research.
Pengaruh Environmental Knowledge dan Green Marketing Terhadap Green Consumer Behavior Pada Konsumen Fore di Kota Medan
This study was conducted to explore the impact of Environmental Knowledge and Green Marketing on Green Consumer Behavior Fore coffee in the city of Medan. The methodology used was a quantitative approach with an associative research type. There were 100 respondents who became the research sample selected using purposive sampling. Data collection was carried out by distributing questionnaires online, and the data was then analyzed using SmartPLS to test the validity, reliability, and interaction between variables in the structural model. The results showed that the research instruments met the standards of validity and reliability. The main finding showed that Environmental Knowledge did not have a significant effect on Green Consumer Behavior, which means that consumers' environmental knowledge has not been able to encourage green consumption behavior in a tangible way. Conversely, Green Marketing has been proven to have a positive and significant effect on Green Consumer Behavior. This explains that green marketing strategies implemented by companies, such as environmentally friendly promotions, eco-labeling, and sustainability messages, are powerful factors that influence consumers' green consumption behavior. This study confirms that green marketing efforts play a greater role in shaping environmentally friendly consumer behavior than consumers' level of environmental knowledge. These findings have important implications for companies in designing more effective and sustainability-oriented marketing strategies.
Pengaruh Corporate Social Responsibility, Environmental Disclosure Dan Profitabilitas Terhadap Nilai Perusahaan Pada Emiten Energi Yang Terdaftar Di Bei Tahun 2020-2024
This study aims to analyze the effect of Corporate Social Responsibility (CSR) Disclosure Index, Environmental Disclosure Index, and profitability (Return on Assets/ROA) on company value in energy issuers listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research uses a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method on 20 energy companies with a total of 100 data observations obtained through annual reports and capital market data. The results of the study indicate that the CSR Disclosure Index and Environmental Disclosure Index positively and significantly influence company value, indicating that social and environmental responsibility disclosures can enhance investor trust and corporate image. Additionally, profitability (ROA) also positively and significantly influences company value, confirming that financial performance remains a key factor in market valuation. Simultaneously, these three variables have a significant effect on company value, so it can be concluded that the integration of financial performance and sustainability disclosure is an important strategy for energy issuers in increasing company value and maintaining long-term business sustainability.
Analisis Proses Pendampingan UMKM Nasabah BTPN dalam Penguatan Brand Identity di Wiyung
Micro, Small, and Medium Enterprises (MSMEs) contribute over 60% to Indonesia’s GDP, yet most MSME actors face challenges in building strong brand identity due to limited branding knowledge and digital literacy. This research analyzes the business mentoring process in strengthening brand identity of BTPN MSME customers in Wiyung, Surabaya. A qualitative descriptive method was employed using participatory observation, in-depth interviews with five MSME actors. Findings reveal that participatory mentoring successfully enhanced MSME actors’ understanding of brand identity, produced tangible changes in visual elements such as logos and packaging design, and increased entrepreneurial confidence and motivation. MSME actors also demonstrated improved utilization of digital platforms for promotion. The mentoring effectively strengthened all six dimensions of Kapferer’s brand identity model. This research confirms that business mentoring plays a strategic role in building MSME independence and strengthening their market competitiveness.
Manajemen Funderaishing Wakaf Tunai Di Lembaga Lelang Sertifikat Wakaf
Discussions on waqf have generally focused on fixed assets such as mosques, land, buildings, schools, and Islamic boarding schools. However, the increasing need for cash funds in modern society to improve economic welfare has encouraged the emergence of innovations in the form of cash waqf. One of the efforts to manage cash waqf is through fundraising activities, which involve collecting funds from individuals, organizations, and legal entities. This study aims to analyze the fundraising strategy of waqf as a source of funding for the construction of the Al-Ittihad Madrasah building through a waqf certificate auction mechanism. This research uses a qualitative method with a descriptive-analytical approach. The data are presented in the form of written descriptions rather than numerical or statistical data, explaining phenomena based on the data obtained from the research findings. Data collection techniques include observation, interviews, and documentation.The results of the study show that the management of cash waqf fundraising through a waqf certificate auction institution has its own characteristics, including the waqf management system, fundraising management strategies, and the utilization of digital media in the modern era to reach a wider community. In addition, the program has received positive responses from the community and local leaders. The existence of this waqf certificate auction institution also provides a solution for the community to participate in development while making it easier to engage in charitable investment for the hereafter.
Pengaruh Modal Usaha Dan Penjualan Terhadap Laba Kotor Usaha Pada Perusahaan CV. Korea Motor Surabaya
This research project seeks to develop and analyse the numerous effects of the variable Sales (X_1) and Working Capital (X_2) on the Gross Profit (Y) of CV. KOREA MOTOR. To study the financial interplay of these variables, the researcher utilises multiple linear regression as the primary technique and will also use correlation as an ancillary technique to measure the financial distance of the variables. To maintain the scientific accuracy of the results, the analyst will institute regression, more specifically, the t-test to measure partial (individual) effects) and the f-test to measure the joint (simultaneous) effects of the independent variables.\par The empirical results of the study indicate that Profitability is the dependent variable that is affected by the values of the two independent variables, Sales, and Working Capital. The Gross Profit of CV. KOREA MOTOR is also affected by these two independent variables. Hence, this research serves to reinforce the managerial concept that improving the value of Sales in conjunction with the effective management of Working Capital will increase the value of the Gross Profit of the company. Therefore, the outcome of this research will be applied as the basis for management to make financial decisions and for the company to progress.
Analisis Tata Kelola Pemerintahan Desa dalam Penanggulangan Kemiskinan Berbasis Pemberdayaan Masyarakat
Poverty is a complex issue that goes beyond just money. It also involves social, political, and how institutions work. Villages, being the smallest level of government, are important in helping people live better lives through good leadership and management. This study looks at how village management helps reduce poverty by giving communities more power and control. To do this, the research used information from recent scientific articles and also studied a real example from Panggungharjo Village in Bantul Regency. The findings show that when villages are open, honest, involve everyone, and work well, it helps empower people and cut down poverty. Village-run businesses, called BUMDes, are 5especially helpful in getting people involved in making money. Empowering communities using their own strengths and with good management creates a lasting path to growth. The study concludes that strong village leadership is key to improving lives and reducing poverty in local areas. These results show that making local institutions stronger, making sure people are held accountable, and involving more community members can make policies work better in villages. In practice, this means social programs can reach the right people more effectively, local businesses can grow in a lasting way, and governments can work together with villagers to create fair development and reduce poverty over time around the world.
Analysis Analysis of Bank Perekonomian Rakyat (BPR) Failures And Implications For Financial Sustainbility
This study aims to identify the factors causing the failure of rural banks (BPR) in Indonesia and formulate financial sustainability strategies. Using survey methods and descriptive analysis, it was found that BPR failures were caused by a combination of internal and external factors. Dominant internal factors include poor asset quality with a non-performing loan (NPL) ratio above the threshold, weak governance, ineffective internal supervision, limited core capital, weak risk and compliance management, low human resource competency, and unstable financial performance. External factors include poor public reputation, delays in digitalization, and difficulties in industry consolidation. Strategies include strengthening governance, meeting minimum core capital requirements, improving asset quality through prudent credit analysis, BPR digitalization, strengthening human resources through certification and training, and industry consolidation. This study contributes by linking the analysis of BPR failure factors with the concept of financial sustainability, thereby strengthening the stability and role of BPRs in promoting national financial inclusion.
Pengaruh Brand Awareness, Perceived Quality dan Brand Loyalty Terhadap Keputusan Pembelian Le Mineral di Kota Batam
The increasingly intense competition in the bottled water industry encourages every manufacturer to not only offer good product quality, but also strengthen brand awareness and build consumer loyalty. This study aims to analyze the influence of brand awareness, perceived quality, and brand loyalty on purchasing decisions for Le Minerale products in Batam City. The research method used is a quantitative approach with a descriptive nature, designed to measure and explain the causal relationship between variables objectively and measurably. The population in this study were consumers who have purchased and consumed Le Minerale products in Batam City, with an unknown population size. The determination of the number of samples was carried out using the Jacob Cohen formula, resulting in 204 respondents, selected through a purposive sampling technique based on product purchasing experience criteria. Data collection was carried out by distributing questionnaires, then analyzed through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the partial test indicate that brand awareness has a positive and significant effect on purchasing decisions. Perceived quality is also proven to have a positive and significant effect on purchasing decisions. In addition, brand loyalty partially has a positive and significant effect on purchasing decisions for Le Minerale products. Simultaneous testing shows that brand awareness, perceived quality, and brand loyalty collectively have a positive and significant influence on purchasing decisions at Le Minerale in Batam City
Peran Activity-Based Costing dalam Akurasi Harga Pokok Produksi dan Kinerja Keuangan Perusahaan yang Terdaftar dalam BEI
In the modern business environment, characterized by increasingly intense competition and high complexity of production processes, companies listed on the Indonesia Stock Exchange are required to have accurate cost information systems to support pricing decisions and improve financial performance. The use of traditional costing methods that allocate overhead costs in a general manner often leads to cost distortions, particularly in companies with diversified products and varied production activities. This study aims to analyze the role of Activity-Based Costing in improving the accuracy of cost of goods manufactured calculations and its impact on corporate financial performance, using PT Mustika Ratu Tbk as a case study. The research method employed is descriptive quantitative analysis by examining production cost data and the company’s financial performance. The results show that the implementation of Activity-Based Costing produces more accurate cost of goods manufactured calculations compared to traditional methods, as overhead costs are allocated based on activities that consume resources. This cost accuracy minimizes the occurrence of overcosting and undercosting of products, thereby supporting more competitive and realistic pricing. In addition, the application of Activity-Based Costing contributes positively to the company’s financial performance through improved operational efficiency, more effective cost control, and enhanced profitability. From a managerial perspective, this method provides relevant cost information for strategic decision-making, budgeting, and performance evaluation. Thus, Activity-Based Costing is proven to play an important role as an accurate and strategic costing system in supporting the sustainability and competitiveness of manufacturing companies listed on the Indonesia Stock Exchange.
Pengaruh Harga, Promosi Dan Event Marketing Terhadap Keputusan Pembelian
This study aims to analyze the influence of price, promotion, and event marketing on consumer purchasing decisions for Erigo products in West Jakarta. In the increasingly competitive fashion industry, companies are required to design effective marketing strategies to attract consumer interest and improve purchasing decisions. This research employed a quantitative approach using a survey method. The research sample consisted of 100 respondents who were consumers of Erigo products in the West Jakarta area. The sampling technique used was non-probability sampling with an accidental sampling method. Data collection was carried out through questionnaires distributed to respondents using a Likert scale to measure their perceptions of the research variables. The collected data were then processed and analyzed using SPSS version 26 through descriptive statistical analysis and hypothesis testing. The results of the study indicate that price, promotion, and event marketing have a significant influence on consumer purchasing decisions. These findings suggest that appropriate pricing strategies, effective promotional activities, and attractive event marketing programs can increase consumer interest and influence purchasing decisions for Erigo products. This study is expected to provide valuable insights for companies in developing more effective marketing strategies to enhance competitiveness and strengthen brand positioning in the market.
Pengaruh Persepsi Harga, Promosi dan Brand Image Terhadap Keputusan Pembelian
This study aims to analyze the influence of price perception, promotion, and brand image on purchasing decisions for Converse shoes in West Jakarta. In the increasingly competitive fashion industry, companies are required to understand the factors that influence consumer behavior in making purchasing decisions. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 respondents who were consumers of Converse shoes in the West Jakarta area. The sampling technique used was non-probability sampling with an accidental sampling approach. The research instrument used a Likert scale to measure respondents' perceptions of price perception, promotion, brand image, and purchasing decisions. The collected data were analyzed using SPSS version 26 through descriptive statistical analysis and hypothesis testing. The results indicate that price perception, promotion, and brand image have a significant influence on purchasing decisions for Converse shoes in West Jakarta, both partially and simultaneously. These findings suggest that appropriate price perceptions, effective promotional strategies, and a strong brand image can increase consumer interest and purchasing decisions. Therefore, companies should strategically consider these factors in designing marketing strategies to enhance competitiveness and strengthen consumer loyalty.
Perhitungan Harga Pokok Produksi Metode Full Costing Sebagai Dasar Penentuan Harga Jual pada Rumah Makan Soto Ayam Lamongan Pakde Tari
This research was conducted to examine the calculation of the cost of goods sold (COGS) as a basis for setting selling prices at Pakde Tari’s Lamongan Chicken Soto Restaurant in Depok city using the full costing method.. The research method used is a descriptive quantitative approach with data collection techniques through direct interviews with business owners and observation. The research results show a difference between the calculation of COGS by the restaurant and using the full costing method. Based on the full costing method, the COGS per serving of Lamongan chicken soup is IDR 8,674.67, while the restaurant's internal calculation is IDR 8,054.67. Furthermore, with the application of a 60% markup percentage, the recommended selling price through the cost plus pricing method is IDR 14,000 per serving after rounding. The research conclusion indicates that using full costing can provide a more accurate calculations, making it a suitable basis for determining optimal selling prices for the sustainability of small-scale culinary businesses.
Literature Review: Implementation Of Risk-Based Internal Audit On The Effectiveness Of Risk Management And Fraud Prevention
An increasingly complex and dynamic organizational environment increases exposure to operational, financial, compliance, and strategic risks, potentially hindering the achievement of organizational goals. Weak risk management can create control gaps that encourage fraud. In this framework, risk-oriented internal auditing has surfaced as a tactical methodology that accentuates supervision of elevated-risk domains and bolsters the enhancement of governance, risk administration, and fraud deterrence. This research aims to examine the application of risk-based internal auditing (RBIA) to the effectiveness of risk management and fraud prevention, and to identify RBIA's role in supporting managerial decision-making and organizational sustainability. The investigation was executed via a scholarly review employing the Systematic Literature Review (SLR) methodology. The scholarly articles scrutinized were chosen from publications within the 2020–2025 timeframe that addressed risk-oriented internal auditing, risk governance, and fraud deterrence. The findings indicate that the implementation of Risk-Based Internal Auditing (RBIA) assumes a substantial role in enhancing the efficacy of risk governance by concentrating audits on high-risk domains and facilitating more judicious resource distribution. RBIA has additionally been demonstrated to assist in fraud deterrence by permitting early detection of potential fraudulent activities, assessing the efficacy of internal controls, and fortifying a culture of risk cognizance and organizational integrity.
Pengaruh Promosi, Customer Rating, dan Kualitas Produk Terhadap Keputusan Pembelian Pada Tiktok Shop di Kota Batam
This study was designed to examine in depth the role of promotion, customer rating, and product quality in shaping consumer purchasing decisions for Lentiven powerbank products marketed through the TikTok Shop platform in Batam City. The study used a quantitative approach with a descriptive design, where respondents were determined through a purposive sampling technique, namely consumers who had purchased and used Lentiven powerbanks. The determination of the sample size referred to Lemeshow's calculations, resulting in 100 respondents who were considered capable of representing the study population. Data collection was carried out using a questionnaire instrument, which was then analyzed through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the multiple linear regression analysis can show that promotion has an influence of 22.2%, customer rating contributes 36.3%, and product quality has an influence of 29.0% on purchasing decisions. The results of the coefficient of determination (R2) analysis show that promotion, customer rating, and product quality are able to explain 75.3% of the variation in purchasing decisions, while the rest is influenced by other factors. The t-test and F-test findings confirm that promotion, customer rating, and product quality are strategic factors that play a significant role, both partially and simultaneously, in driving the purchase decision for Lentiven power banks at TikTok Shop in Batam City.
Pengaruh Pajak, Kepemilikan Asing, Intangible Asset Terhadap Transfer Pricing Dimoderasi Ukuran Perusahaan Pada Farmasi Manufaktur BEI 2020-2024
This study aims to comprehensively examine the effect of the effective tax rate, foreign ownership, and intangible assets on transfer pricing practices, with firm size serving as a moderating variable, in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research adopts a quantitative approach and applies a purposive sampling technique, resulting in a final sample of 10 companies that meet the predetermined criteria. Panel data regression analysis with moderation effect testing is employed to evaluate both direct and interaction effects among the variables. The empirical findings reveal that the effective tax rate and intangible assets do not exert a statistically significant influence on transfer pricing practices. In contrast, foreign ownership demonstrates a significant negative effect, indicating that higher levels of foreign shareholding tend to reduce the intensity of transfer pricing activities. Moreover, firm size does not moderate the relationship between the effective tax rate and intangible assets with transfer pricing, but it significantly strengthens the association between foreign ownership and transfer pricing. These results imply that within Indonesia’s highly regulated pharmaceutical industry, transfer pricing decisions are more strongly driven by ownership structure, corporate governance mechanisms, and the complexity of intra-group transactions rather than by tax minimization incentives alone. Overall, this study is expected to contribute to the enrichment of transfer pricing literature, provide empirical evidence in emerging market contexts, and offer valuable insights for policymakers and tax authorities in designing more effective regulatory frameworks and supervision strategies.
Pengaruh Kualitas Produk, Brand Image, dan Promosi Terhadap Keputusan Pembelian Pada Plafon PVC Merek Shunda di Batam
The rapid development of the property sector in Batam City has driven the increasing public demand for superior quality building materials. However, intense competition requires companies to pay attention to marketing factors that can influence consumer purchasing decisions. This study aims to analyze the influence of product quality, brand image, and promotion on purchasing decisions for Shunda brand PVC ceilings in Batam City. The research method used is a descriptive quantitative approach with a population of consumers who have purchased and used Shunda brand PVC ceilings. The sampling technique used purposive sampling with a total of 204 respondents. Data collection was carried out through questionnaires, then analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of the multiple linear regression analysis show that product quality influences purchasing decisions with a contribution of 20.2%, brand image influences with a contribution of 35.4%, and promotion contributes 21.8% to purchasing decisions. The coefficient of determination (R2) analysis reveals that product quality, brand image, and promotion are able to explain 79.8% of the variation in purchasing decisions for Shunda brand PVC ceilings in Batam City. The results of the t-test and F-test found that product quality, brand image, and promotion, both partially and simultaneously, had a significant influence on purchasing decisions for Shunda brand PVC ceilings in Batam City.
Faktor-Faktor yang Mempengaruhi Tax Avoidance Studi Empiris pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di BEI Periode 2022-2024
This study aims to analyze the influence of capital intensity, financial distress, and profitability on tax avoidance in energy and raw materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses a quantitative approach with an associative research design. The data used are panel data obtained from company financial reports. The sampling technique used in this study was purposive sampling, with a total sample of 95 companies. Data analysis was performed using panel data regression with EViews 12 software. The results show that capital intensity, financial distress, and profitability have a negative effect on tax avoidance. This finding indicates that an increase in the proportion of fixed assets, a company's financial condition, and its ability to generate profits encourage higher levels of tax compliance. This study provides practical implications for company management in improving tax transparency and compliance, and for tax authorities in strengthening oversight, particularly in the energy and raw materials sector.
Pengaruh Brand Ambassador, Brand Image, Dan Customer Experience Terhadap Keputusan Pembelian Produk Scarlett Di Kota Batam
The study is to examine how Scarlett's product purchase decisions in Batam City are influenced by brand ambassadors, brand image, and customer experience. Purposive sampling techniques were used to choose a sample of 204 customers who had used Scarlett goods. Multiple linear regression models, together with data quality, classic assumptions, influence, and hypothesis tests, were used to examine the gathered data. According to the results of linear regression research, brand ambassadors positively influenced purchase decisions by 21.6%, brand image by 20.9%, and customer experience by 47.7%. These three factors taken together may explain 73.9% of the variances in purchasing choices, according to the determination coefficient (R²). T and Test F demonstrate that Scarlett's choice to buy a product in Batam City is positively and significantly influenced by brand ambassadors, brand image, and customer experience, both alone and together. These results offer valuable information for beauty sector product marketing strategies.
Pengaruh Pemahaman, Kepedulian, Dan Keterlibatan Terhadap Penerapan Green Accounting Dalam Konteks University Social Responsibility
This study scrutinizes the influence of knowledge, environmental concern, and active engagement on the implementation of green accounting within the framework of University Social Responsibility (USR) across higher education institutions in Batam. Adopting a quantitative approach, empirical data were garnered through a survey targeting accounting faculty and students at Universitas Internasional Batam, Universitas Batam, and Universitas Universal. Utilizing a stratified random sampling technique, 92 respondents were recruited, with the resulting data processed via multiple linear regression analysis. The findings reveal that intellectual comprehension and active involvement serve as primary determinants that significantly drive green accounting practices. Conversely, the aspect of environmental concern, when examined partially, fails to exert a meaningful statistical impact on institutional environmental policies. Nevertheless, viewed collectively, the synergy between literacy, ecological empathy, and tangible participation emerges as a pivotal prerequisite for a successful USR system. These results underscore that the transition toward a "green campus" cannot merely rely on passive sentiments of concern; rather, it necessitates cognitive maturity and direct involvement from the entire academic community. Consequently, universities are encouraged to formulate more integrative sustainability policies, prioritizing technical education and collaborative spaces to optimize accountable environmental governance.
Dampak Citra Negara Asal Terhadap Niat Beli Pada Pasar Ponsel Pintar Melalui Citra Dan Sikap Merek
This study aims to analyze the influence of country of origin on consumers’ purchase intention in the smartphone market by considering brand image and attitude toward the brand as mediating variables. Specifically, this research seeks to explain how perceptions of a product’s country of origin contribute to the formation of brand image and shape consumers’ attitudes toward the brand. In addition, this study examines the direct effect of country of origin on purchase intention, as well as the indirect effects through brand image and attitude toward the brand. A quantitative research approach was employed using an online questionnaire as the data collection technique. The respondents consisted of 244 active smartphone users in Indonesia aged between 17 and 40 years. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. The results indicate that all proposed hypotheses are supported. Country of origin has a positive and significant effect on brand image, attitude toward the brand, and purchase intention. Furthermore, brand image and attitude toward the brand significantly influence purchase intention. The findings also confirm the presence of mediating effects, including both partial mediation and sequential mediation, in which country of origin affects brand image, subsequently shapes attitude toward the brand, and ultimately enhances consumers’ purchase intention. Theoretically, this study contributes to the consumer behavior literature by reinforcing the role of country of origin as a strategic extrinsic cue that operates through a hierarchical evaluation process involving cognitive and affective components. Practically, the findings suggest that smartphone companies should integrate country-of-origin cues with brand positioning strategies and communication efforts aimed at strengthening brand image and fostering positive consumer attitudes to improve purchase intention in a highly competitive market.
Pengaruh Desain Produk Citra Merek Dan Pengalaman Pelanggan Terhadap Keputusan Pembelian Roti’o Di Kota Batam
This study aims to examine the effect of product design, brand image, and customer experience on purchasing decisions of Roti’O products in Batam City. This research employs a quantitative approach with a causal associative method. The population consists of consumers who have purchased Roti’O products in Batam City, with a sample of 204 respondents selected using purposive sampling. Data were collected through questionnaires using a Likert scale and analyzed using SPSS version 31. The data analysis methods include validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, as well as hypothesis testing using t-test and F-test. The results indicate that product design, brand image, and customer experience partially have a positive and significant effect on purchasing decisions of Roti’O in Batam City. Simultaneously, these three variables also have a positive and significant effect on purchasing decisions. This study is expected to provide useful insights for companies in developing effective marketing strategies.
Pengaruh Digital Marketing dan Word of Mouth terhadap Keputusan Pembelian Pada Blibli di Kota Batam
The development of digital technology has significantly transformed consumer behavior, particularly in purchasing activities that have shifted from conventional methods to digital systems. This transformation has also impacted the cosmetics industry, where products are increasingly marketed through e-commerce platforms. Factors such as ease of access, time efficiency, and convenience in online shopping have made e-commerce a primary choice for consumers. In this context, digital marketing plays a crucial role in reaching and influencing consumers through various digital channels, including social media, search engines, and digital content. In addition, word of mouth contributes to shaping consumer perceptions based on experiences and recommendations shared by other users. Purchasing decisions result from consumers’ evaluation processes that consider product quality, price, brand image, and perceived benefits. This study aims to examine the influence of digital marketing and word of mouth on purchasing decisions for cosmetic products on the Blibli e-commerce platform. A descriptive quantitative research design was employed, with the study conducted in Batam City. Data were collected through an online questionnaire and analyzed using SPSS, including validity testing, reliability testing, t-tests, and analysis of variance (ANOVA). The findings of this study are expected to provide insights for businesses in developing effective digital marketing strategies to enhance consumer purchasing decisions in the e-commerce sector.
Faktor-Faktor Yang Mempengaruhi Efektivitas Implementasi Program AML/CFT: Kompetensi SDM, Infrastruktur Teknologi, Dan Komitmen Manajemen
Prior research plays a crucial role in reinforcing theoretical frameworks and elucidating relationships among variables in scientific inquiry. This article reviews the determinants influencing the effectiveness of Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) program implementation, focusing on human resource (HR) competency, technology infrastructure, and management commitment within Category 1 Payment Service Providers (PJP) in Indonesia. Category 1 PJP, as regulated under Bank Indonesia Regulation No. 23/6/PBI/2021, includes entities offering comprehensive payment services such as account issuance, payment initiation, acquiring, account information services, and remittances, including e-wallets and payment gateways. The primary objective of this study is to formulate hypotheses regarding the relationships among these variables for subsequent empirical testing. Employing a qualitative library research methodology, this study draws upon books and peer-reviewed journals sourced from Mendeley, Google Scholar, and other academic databases. The literature review identifies a substantial research gap, as 73.3% of prior studies adopt qualitative-normative approaches, with limited quantitative empirical evidence integrating HR, technological, and managerial factors in the Indonesian payment services sector. The findings suggest that HR competency, technology infrastructure, and management commitment each exert a positive influence on the effectiveness of AML/CFT program implementation, thereby providing a theoretical basis for future quantitative, survey-based research
Dampak Perilaku terhadap Intensitas Penggunaan E-wallet dengan Risiko yang Dirasakan Sebagai Variabel Intervening survei pada Gen-Z
E-wallet usage is growing with the rise of digital payment systems, especially among Generation Z, who are familiar with financial technology. This study analyzes the relationship between usage behavior and e-wallet usage intensity, considering perceived risk as a mediating variable. A quantitative approach was used through a survey of Generation Z respondents who have used e-wallets, with data analysis using the PLS-SEM method via SmartPLS. The test results indicate that usage behavior significantly increases e- wallet usage intensity. Behavior is also positively related to perceived risk, while perceived risk decreases usage intensity. Furthermore, perceived risk is shown to partially mediate the relationship between behavior and usage intensity in a negative direction. These findings confirm that although Generation Z has a high tendency to adopt technology, perceived risk remains a factor influencing consistent e-wallet usage.
Penyusunan Anggaran dan Realisasi Anggaran sebagai Alat Penilaian Kinerja Perusahaan: Kajian Literatur
This study aims to analyze the role of budget preparation and budget realization as tools for assessing corporate performance through a literature review. In a complex and dynamic business environment, organizations require effective control mechanisms to ensure optimal resource utilization and the achievement of organizational objectives. This research employs a Systematic Literature Review (SLR) method, selecting articles from indexed national and international journals published between 2015 and 2025. The review process includes identification, selection, data extraction, and synthesis of findings from ten relevant studies. The results indicate that participative budget preparation enhances managerial involvement, commitment, and accountability, while evaluating budget realization enables management to identify deviations and take corrective actions. Furthermore, the implementation of performance-based budgeting and both financial and non-financial performance indicators improves the effectiveness of control and transparency in organizational performance. These findings support the application of Management Control Theory, Agency Theory, and Participation Theory, emphasizing the importance of control, accountability, and engagement within the budgeting system.
Pengaruh Fraud Triangle dan Integritas Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Di Kota Semarang
This study aims to analyze the influence of the fraud triangle (pressure, opportunity, rationalization) and integrity on academic fraud among accounting students in Semarang City. The population in this study were undergraduate accounting students enrolled at universities in Semarang City, both public and private. A purposive sampling technique was used to select 100 accounting students. Data were collected through online questionnaires distributed to respondents via Google Forms. This study employed a quantitative approach with SPSS statistical analysis methods, including validity tests, reliability tests, and multiple linear regression analysis. The results showed that pressure had a significant positive effect, opportunity had a non-significant positive effect, rationalization had a significant positive effect, and integrity had a significant negative effect on academic dishonesty among accounting students in Semarang City. This study provides an understanding of the motivations for academic fraud and suggests steps to prevent academic fraud.
Pengaruh Struktur Modal, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2023-2024
Financial conditions within the property and real estate sector have experienced significant fluctuations recently. These changes are believed to be closely linked to macroeconomic instability and the dynamics of funding policies implemented by individual firms. This study aims to empirically examine the impact of capital structure, leverage, sales growth rate, and firm size on financial performance. The scope of the study covers property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Sample selection was conducted using a purposive sampling method, resulting in 74 out of 92 companies that met the established criteria throughout the research period. Data analysis was performed using SPSS software by applying a multiple linear regression model. Hypothesis testing was carried out through the t-test to measure the individual influence of independent variables on the dependent variable, as well as the F-test to measure the simultaneous effect. The findings of this research indicate that capital structure, leverage, sales growth, and firm size each exert a significant influence on financial performance
Peran Pemanfaatan SIA Sebagai Variabel Moderasi Terhadap Pengaruh Antara Pelatihan dan Kualitas Pencatatan Akuntansi pada UMKM Batik di Kabupaten Sragen
This research aims to examine how financial training affects the quality of accounting records, with the use of accounting information systems acting as a mediating variable among batik micro, small, and medium enterprises (MSMEs) in Sragen Regency. One of the main challenges encountered by batik MSMEs is the inadequate quality of their accounting records, which limits the reliability of financial information for informed business decision-making. The study adopts a quantitative design using a survey approach. Primary data were obtained through questionnaires distributed to batik MSME owners as respondents. Data were analyzed using regression analysis, path analysis, and the Sobel test to assess the mediating effect of accounting information system utilization. The findings reveal that financial training has a significant impact on both the adoption of accounting information systems and the quality of accounting records. Moreover, the utilization of accounting information systems is empirically shown to mediate the relationship between financial training and the quality of accounting records. These results imply that enhancing the scope and effectiveness of financial training programs can motivate MSME owners to implement accounting information systems more optimally, leading to financial records that are more accurate, relevant, and dependable. This study offers practical insights for stakeholders in formulating financial training initiatives to strengthen financial management practices within MSMEs.
Pengaruh Kompetensi Auditor Independensi Auditor Dan Etika Profesi Terhadap Laporan Audit: Sebuah Literatur Review
An audit report plays an important role as a means of professional coordination between auditors and stakeholders in assessing an entity’s financial statements. The validity of the information contained in the audit report contributes to building trust among investors, creditors, regulators, and other parties who have the authority to make economic decisions. Therefore, the audit report cannot be separated from the competence of the auditor who prepares it.The purpose of this article is to theoretically analyze the influence of auditor competence, auditor independence, and professional ethics on audit quality through a literature review study. The results of this study indicate that, in general, competence, independence, and professional ethics are interrelated and constitute important factors in producing independent and accurate audit reports. Consistent application of Auditor Competence, Auditor Independence, and Professional Ethics is expected to improve the quality of audit reports and enhance the confidence of stakeholders in the financial information presented.
Peran Audit Publik Dalam Meningkatkan Akuntabilitas Pengelola Keuangan Pemerintah: Suatu Tinjauan Literartur
The accountable management of public sector finances is one of the key elements in realizing the principles of good governance. Public auditing serves as a supervisory mechanism aimed at assessing compliance, fairness, and performance in the management of a country’s public finances. This study aims to analyze the role of public auditing in promoting accountability in public sector financial management.The research employs a descriptive qualitative approach through a literature review by collecting sources from academic journals, official documents related to public auditing, and relevant laws and regulations concerning financial accountability and public auditing. The study examines how public auditing contributes to accountability in financial management. The results indicate that public sector auditing plays a significant role in enhancing transparency, improving the quality of financial reporting, increasing the efficiency and effectiveness of government financial management, and strengthening oversight of government programs. Therefore, public auditing does not merely function as an inspection instrument, but also as a mechanism for strengthening accountability and as a crucial factor in increasing public trust in public sector finances.
Determinan Efektivitas Pelaporan Keuangan Survei UKM di Kabupaten Boyolali
Difficulties in preparing proper financial reports remain a common issue among small and medium enterprises (SMEs), particularly in producing information that is accurate and useful for decision-making. This condition highlights the importance of determining the main factors that contribute to enhancing the effecttiveness of financial reporting practices. This study examines the role of financial literacy, the use of accounting information systems, and training in enhancing the effectiveness of financial reporting among SMEs. A quantitative approach was applied using survey data collected from 100 SME actors in Boyolali Regency, selected based on specific criteria. The data were analyzed using multiple linear regression after passing instrument testing and classical assumption procedures. The findings reveal that financial literacy, the utilization of accounting information systems, and training each contribute positively to the effectiveness of financial reporting. Furthermore, these variables collectively explain a substantial portion of the variation in reporting quality. The findings suggest that strengthening financial knowledge, encouraging the adoption of accounting technology, and providing continuous training are essential steps in improving financial reporting practices among SMEs.
Peran Kepatuhan Wajib Pajak dalam Memediasi Pengaruh Digitalisasi Sistem Perpajakan terhadap Pendapatan Pajak Daerah Kota Bekasi Tahun 2026
This study aims to analyze the effect of local tax system digitalization, including accessibility, system integration, and payment methods, on local tax revenue for individual taxpayers in Bekasi City in 2026, as well as to examine the role of taxpayer compliance as an intervening variable. The study population consists of all active PBB-P2 taxpayers in Bekasi City, totaling 713,881 taxpayers, with a sample of 200 respondents selected using accidental sampling. Data were collected through a closed-ended questionnaire using a 1–5 Likert scale. The analysis was conducted using descriptive statistics and Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 3. The results indicate that digital system accessibility facilitates taxpayers in fulfilling their obligations, system integration enhances administrative efficiency and supervision, and efficient and practical payment methods encourage higher compliance, which collectively contributes to increased local tax revenue. Taxpayer compliance also serves as a mediator, indirectly influencing the relationship between digitalization and tax revenue. These findings provide a basis for developing more responsive, transparent, and user-friendly digital tax services in Bekasi City.
Pengaruh Inflasi BI Rate dan Nilai Tukar Terhadap Harga Saham Perusahaan Sub Sektor Property dan Real Estate Periode 2022-2024
This study was conducted to examine the significance of the effects of inflation, the BI Rate, and the exchange rate on stock prices of property and real estate sub-sector companies listed on the Bursa Efek Indonesia during the 2022–2024 period. The population consisted of 92 companies, and a purposive sampling technique was used to obtain 9 sample companies. The research employed a descriptive quantitative approach using panel data regression analysis with EViews 13 software. Secondary data, including stock closing prices, inflation, the BI Rate, and the Rupiah exchange rate, were obtained from the official websites of the Indonesia Stock Exchange, Bank Indonesia, and the Kementerian Perdagangan. The results indicate that changes in inflation and exchange rates do not have a significant effect on stock prices. In contrast, changes in BI Rate volatility have a negative and significant effect on stock prices. This suggests that the BI Rate is the dominant factor considered by investors in the property sector compared to other variables. As an implication, investors are advised to prioritize BI Rate analysis when making investment decisions, while property companies need to strengthen interest rate risk mitigation strategies to maintain the stability of stock prices traded in the capital market
Pengaruh Literasi Keuangan Persepsi Kemudahan dan Kepercayaan Terhadap Perilaku Penggunaan Sistem Pembayaran Digital QRIS Pada Mahasiswa FEB UNISRI
This research seeks to examine how financial knowledge, the perceived simplicity of use, and trust impact the adoption of the Quick Response Code Indonesian Standard (QRIS) digital payment system by students at the Faculty of Economics and Business, Slamet Riyadi University Surakarta. A quantitative method is utilized in this study, involving primary data that was gathered through surveys distributed to FEB UNISRI students who are knowledgeable about and have previously utilized QRIS. The sampling method used was purposive sampling, which included a total of 100 student participants. The collected data was evaluated with multiple linear regression analysis through the SPSS software, following validity assessments, reliability assessments, and classical assumption evaluations. The findings reveal that financial literacy, perceived ease of use, and trust positively and significantly influence the behavior associated with QRIS usage. These results imply that increased financial literacy, enhanced perceived ease of use, and more robust trust in digital payment systems result in a higher frequency of QRIS usage among students in their everyday transactions. This study is anticipated to aid in advancing digital financial literacy and serve as a valuable reference for relevant parties in encouraging the uptake of cashless payment solutions among university students
Perilaku Keuangan Driver Ojek Online di Kota Surakarta Dalam Perspektif Akuntansi Keperilakuan
This research is based on the unstable and unpredictable nature of online motorcycle taxi drivers' income, which requires flexible financial management. In this situation, financial decisions are influenced by both rational considerations and psychological elements. This study aims to analyze how income is managed and expenditures are distributed, identify the impact of behavioral biases on financial decision-making, and understand how online motorcycle taxi drivers in Surakarta record and control their personal finances through a behavioral accounting perspective. This study uses a qualitative approach through in-depth interviews with online motorcycle taxi drivers as a source of information. Data are processed descriptively by linking field research findings with behavioral accounting concepts and behavioral bias theory. The results indicate that income management is carried out adaptively, prioritizing operational expenses and daily needs. Mental accounting factors, such as present bias, loss aversion, anchoring, and overconfidence, influence the financial decision-making process. Financial recording activities are carried out in a simple manner as an effort to control themselves. This research confirms that drivers' financial behavior does not strictly follow economic logic, making a behavioral accounting perspective relevant to explaining this phenomenon
Strategi Pemasaran Masyarakat Terhadap Mobile Banking Pada Bank 9 Jambi Syariah di Wilayah Kota Jambi
This study aims to examine the community marketing strategy for mobile banking at Bank 9 Jambi Syariah in Jambi City and its constraints. The problem in this study is that Bank 9 Jambi Syariah is one of the most popular banks among the community. Mobile banking services allow customers to conduct various transactions without the need for a banker, such as transferring money between accounts. Other banks also offer mobile banking services, but Bank 9 Jambi's customer base has grown significantly. What is the community marketing strategy for mobile banking at Bank 9 Jambi Syariah in Jambi City? To answer this question, the researcher used a qualitative research approach. The sample used in this study was Bank 9 Jambi Syariah, located in Jambi City. The analysis used in this study was descriptive qualitative analysis. The results of this study indicate that Bank 9 Jambi Syariah's community marketing strategy for mobile banking in Jambi City. The aim is to increase promotional activities, minimize tariff strategies with optimal results, and streamline the registration process. The challenge faced by Bank 9 Jambi Syariah in marketing its mobile banking services lies in promotion. Bank 9 Jambi's promotions have been poorly received by rural communities due to a lack of technological understanding and limited outreach.
Pengaruh Kualitas Laporan Keuangan dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Keuangan dengan Komitmen Organisasi sebagai Variabel Moderasi
This study aims to analyze the influence of financial statement quality and reporting systems on financial performance accountability with organizational commitment as a moderating variable in Regional Government Organizations (OPD) of Boyolali Regency. This research employs a quantitative approach using primary data obtained through questionnaires distributed to employees involved in financial management within OPD in Boyolali Regency. The sampling technique used purposive sampling with a total of 100 respondents. Data analysis was conducted using SPSS through several testing stages, including instrument quality tests consisting of validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis. In addition, the moderating variable was tested using Moderated Regression Analysis (MRA) to determine the role of organizational commitment in strengthening the relationship between the independent variables and financial performance accountability. The results indicate that financial statement quality has a positive and significant effect on financial performance accountability. The reporting system also has a positive and significant effect on financial performance accountability. Furthermore, organizational commitment is proven to strengthen the relationship between financial statement quality and financial performance accountability, as well as strengthen the influence of the reporting system on financial performance accountability. These findings indicate that improving the quality of financial statements, enhancing the effectiveness of reporting systems, and strengthening organizational commitment among government officials are important factors in supporting better financial performance accountability in local government institutions.
Pengaruh Teman Sebaya, Self control, dan Literasi Keuangan Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Penerima Beasiswa Bank Indonesia Solo
This study investigated the influence of peers, self-control, and financial literacy on the personal financial management of Bank Indonesia (GenBI) scholarship recipients in Solo. A comprehensive quantitative survey was conducted, in which all 300 scholarship recipients participated. Primary data were collected via questionnaires and analyzed using multiple linear regression. The analysis revealed a positive and significant influence on personal financial management. Of the three factors, self-control made the largest contribution. Simultaneously, the research model was able to explain 39.7% of the variance in the students' financial management. These results confirm that financial behavior is determined not only by financial literacy but also by psychological factors as well as social and environmental influences
Pengaruh Literasi Keuangan, Self-control Keuangan, dan Gaya Hidup Terhadap Akuntabilitas Pengelolaan Keuangan pada Mahasiswa Akuntansi di Surakarta
This study analyzes the determinants of financial management accountability among accounting students in Surakarta, which is triggered by the gap between academic competency and consumer behavior in the field. Using a quantitative approach and a sample of 380 students, the study examined the variables of financial literacy, self-control, and lifestyle using multiple linear regression analysis. Field findings indicate that financial literacy, self-control, and lifestyle contribute positively and significantly to improving students' financial accountability, both individually and collectively. Financial literacy was identified as the variable with the strongest influence. These findings provide implications for higher education institutions to focus not only on the cognitive aspects of finance, but also on strengthening financial character and student self-control
Analisis Kelayakan Usaha Pada UMKM Alumnistore Indonesia Di Kabupaten Jombang
This study aims to analyze and determine the level of business feasibility in the Indonesian Alumnistore convection MSME located in Jombang Regency using a quantitative descriptive research approach. This study examines two main aspects, namely non-financial aspects and financial aspects. Data related to non-financial aspects are analyzed using qualitative techniques through an assessment of business feasibility indicators, while financial aspect data are analyzed quantitatively using the investment criteria assessment method. The results of the non-financial aspect analysis indicate that from the market and marketing side, the business has fulfilled the marketing mix elements (product, price, promotion, and distribution). In the technical and technological aspects, product planning, technology selection, location determination, layout, inventory management, and quality control have been in accordance with feasibility standards. Management and human resource aspects are also considered feasible, reviewed from the labor procurement system, compensation, integration, maintenance, and termination of employment. From the legal aspect, the business has complete legality, and in the environmental aspect it has fulfilled the AMDAL requirements. Meanwhile, the results of the financial analysis show a Payback Period (PP) value of 3 years and 27 days; The Net Present Value (NPV) is Rp95,820,887; the Internal Rate of Return (IRR) is 26.98%; the Profitability Index (PI) is 1.19; and the Accounting Rate of Return (ARR) is 74.5%. Based on the overall analysis results, the Alumnistore Indonesia convection is declared feasible to run and develop.
Pengaruh Informasi Biaya Relevan dan Pengendalian Internal terhadap Pengambilan Keputusan Manajemen Pada Perusahaan Manufaktur sebagai Kajian Literatur
This study aims to examine the influence of relevant cost information and internal control on managerial decision-making in manufacturing companies through a literature review approach. This research employs the Systematic Literature Review (SLR) method to systematically identify, evaluate, and synthesize previous studies related to the research topic. The data sources were obtained from national and international scientific journal articles published between 2015 and 2025 and accessed through several academic databases such as Google Scholar and Garuda. The analysis process was conducted by selecting articles based on topic relevance, publication quality, and their relation to the research variables. The results of the literature review indicate that relevant cost information plays an important role in assisting management in evaluating various decision alternatives more rationally and efficiently. In addition, effective internal control systems help ensure the reliability of accounting information and minimize the risk of errors in the decision-making process. Therefore, the integration of relevant cost information and effective internal control systems can improve the quality of managerial decision-making in manufacturing companies
Hubungan Transparansi Biaya dan Pengendalian Biaya (Cost Control) terhadap Efisiensi Operasional Pada Perusahaan Manufaktur: Kajian Literatur
Pengaruh Sistem Informasi Akuntansi, Literasi Keuangan, Manajemen Kas dan Modal Terhadap Kinerja Keuangan Pada Mitra UMKM Alfamart Kebayoran Lama
This study aims to examine the role of financial management in improving the financial performance of Alfamart's MSME partners by researching the use of accounting information systems, financial literacy levels, cash management practices, and business capital. This study uses a descriptive quantitative approach by distributing questionnaires to 60 MSME actors who are Alfamart partners in Kebayoran Lama, selected using accidental sampling techniques. The data analysis used included multiple linear analysis and hypothesis testing. The results indicate that although MSMEs obtain market access support through partnership programs, there are still limitations in cash flow management and financial recording that can affect business consistency. Cash management was found to have an effect on financial performance, with a tangible contribution to facilitating operational activities and controlling cash flow. Meanwhile, accounting information systems, financial literacy, and capital did not show a significant effect on the financial performance of Alfamart Kebayoran Lama MSME partners
Pengaruh Total Quality Management dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan pada Perusahaan Manufaktur di Indonesia sebagai Kajian Literatur
This study aims to analyze the influence of Total Quality Management (TQM) and Management Control Systems (MCS) on firm performance, particularly in manufacturing companies in Indonesia. Firm performance is an important indicator in assessing operational effectiveness, productivity, and organizational competitiveness. TQM focuses on continuously improving product and process quality through the involvement of all members of the organization, while MCS plays a role in ensuring that all company activities are carried out in accordance with established strategic objectives and policies. This research employs a Systematic Literature Review (SLR) approach by analyzing scientific articles and both national and international journals published between 2015 to 2026. The results of the literature synthesis indicate that TQM and MCS have a positive and significant impact on firm performance, both individually and when integrated. Furthermore, the successful implementation of these two systems is strongly influenced by internal organizational factors, including organizational culture, management commitment, and employee participation. This study provides theoretical contributions to the development of management accounting literature and practical implications for management in designing strategies to improve firm performance.
Pengaruh Corporate Social Responsibility (Csr) Terhadap Kesejahteraan Masyarakat Pada PT Indonesia Fibreboard Industry Tbk di Desa Mendis Jaya
The implementation of Corporate Social Responsibility (CSR) continues to develop along with the growing awareness of companies toward community welfare. PT Indonesia Fibreboard Industry Tbk (IFI), located in Mendis Jaya Village, Musi Banyuasin Regency, carries out various CSR programs in the fields of education, economy, and health aimed at improving community welfare. CSR plays an essential role not only as a form of social responsibility but also as a strategy to build harmonious relations between the company and the community. This study employed a quantitative method with 98 respondents who are beneficiaries of PT IFI’s CSR programs. The results show that CSR in the fields of education and economy has a positive effect on community welfare, while CSR in health has no significant effect. Simultaneously, the three CSR fields contribute 21% to community welfare, indicating that other factors 79% outside beyond CSR also influence welfare in Mendis Jaya Village
Implementasi Sistem Point of Sale (POS) pada UMKM Kuliner dengan Pendekatan COSO dan TAM
This research aims to analyze the implementation of the Point of Sale (POS) system in culinary MSMEs in Solo Raya using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and Technology Acceptance Model (TAM) approaches. Through a qualitative descriptive method with interview, questionnaire, and documentation techniques, the results indicate that the effectiveness of COSO-based internal control has been performing well, as evidenced by the audit trail feature to mitigate the risk of data manipulation, while from the TAM perspective, users show a very high level of technology acceptance as the system provides ease, benefits, and a positive usage attitude in accelerating financial reporting. However, constraints were found in the accountability aspect due to the practice of using shared accounts among staff, making personal transaction tracking difficult to perform. Thus, although efficiency and digital control are already strong, strengthening authorization procedures and user identity is necessary to enhance overall system integrity
Pengaruh Kebijakan Efisiensi Anggaran Terhadap Peningkatan Kinerja Keuangan Di BKPSDM Kabupaten Bantul
Public financial management requires regional organizations to use budgets efficiently to support organizational goals and public services. In practice, local governments need to implement budget efficiency policies to improve the quality of spending while maintaining the financial performance of the organization. This study aims to analyze the implementation of budget efficiency policies and their implications for financial performance at the Bantul Regency Civil Service and Human Resource Development Agency. The study uses a qualitative descriptive approach to examine the implementation of budget efficiency policies and their impact on organizational financial management. Data were collected through interviews, observations, and documentation of twelve informants involved in budget management at the agency. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing with validity testing using source and technique triangulation. The results of the study indicate that the implementation of budget efficiency policies encourages more selective spending, strengthens expenditure control, and improves alignment between budget planning and realization. These conditions contribute to improved organizational financial performance and strengthen the accountability of regional financial management. These findings indicate that the implementation of appropriate budget efficiency policies can improve the effectiveness of financial management and support the implementation of performance-based budgeting in local government agencies.
Pengaruh Gaya Hidup, Kualitas Produk, dan Citra Merek terhadap Keputusan Pembelian Produk Skincare G2 Glow di Kota Batam
This study aims to examine how lifestyle, product quality, and brand perception influence customer decisions in Batam City to purchase G2Glow skin care products. A total of 204 respondents who had used G2Glow products were selected from the customer base using purposive sampling. In addition to testing data quality, impact, traditional assumptions, and hypotheses, the data obtained were analyzed using multiple linear regression. The results of the linear regression study show that lifestyle, product quality, and brand image have a positive and significant influence on purchasing decisions Together, these three factors can explain purchasing decisions. The T-test and F-test show that customer decisions in Batam City to purchase G2Glow skin care products are favorably and significantly influenced by lifestyle, product quality, and brand image, both separately and together. This study offers in-depth information about product marketing tactics in the cosmetics sector to help businesses understand and improve the factors that influence consumer choices. A more successful marketing approach can be used to increase product competitiveness in the market by considering lifestyle, product quality, and brand image.
Strategi Pemasaran Dalam Meningkatkan Penjualan Produk Samase di Salimah Fashion Sungai Kambang Telanaipura Kota Jambi
The purpose of this thesis is to determine the Marketing Strategy in Increasing Sales of Samase Products at Salimah Fashion Sungai Kambang Jambi, Telanaipura District, Jambi City. This thesis uses a qualitative approach, the informants in this study are shop owners, shop employees and buyers, using data collection methods through observation, interviews, and documentation. The results of the study show the sharia marketing strategy at the Salimah Fashion Shop, including prioritizing the honesty of the products sold so that consumers do not feel cheated by the products offered, the company also continues to offer discounts and additional bonuses to add information for consumers who want to buy clothes, different offerings, serving better, maintaining the company's image and managing customer complaints. The obstacles faced in marketing and such as information is not up to date and human resources are limited. The solutions taken include openness of information and conducting socialization
Strategi Islamic Estate Planning dalam Pembagian Harta Warisan Berdasarkan Hukum Faraidh
Inheritance planning in Islam is part of wealth management, encompassing both material and spiritual aspects. The distribution of assets is carried out fairly in accordance with Islamic law through the faraidh system to maintain harmony and blessings. In addition to faraidh, planning can also involve gifts, Islamic insurance, and waqf to prevent conflict and ensure that assets benefit the family and community.The goal of Islamic inheritance planning is to ensure the distribution of assets in accordance with Islamic estate planning principles and the laws of faraidh, to create justice, prevent disputes, and emphasize inheritance as an act of worship and a moral responsibility. Furthermore, the use of gifts, waqf, and Islamic insurance aims to ensure that assets continue to provide benefits and blessings on an ongoing basis. Inheritance planning has been implemented in accordance with the principles of faraidh and Islamic provisions, with a properly calculated heir structure. This demonstrates the alignment between planning practices and Islamic law. However, formal legal aspects need to be strengthened by creating a will that is valid according to Islamic law and state law. Therefore, it is recommended to involve an attorney or notary to ensure the distribution of assets is fair, valid, and free from disputes