Abstract:The coffee shop industry in Indonesia continues to grow alongside changes in consumer lifestyle, particularly in tourism areas such as Pangalengan, Bandung Regency. Despite having strong market potential, sales performance…
ce at The East Coffee has shown noticeable fluctuations. Sales records from November 2024 to October 2025 indicate that monthly revenue ranged from IDR 6,084,522 in March 2025 to IDR 10,726,758 in July 2025. This condition suggests that sales performance has not been stable and highlights the need to evaluate marketing strategies, especially pricing and promotion. This study aims to examine the effect of price and promotion on sales growth at The East Coffee Pangalengan. A quantitative approach with descriptive and verification methods was applied. The sample consisted of 72 respondents, selected using incidental sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS, including validity and reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination analysis. The descriptive results show that Price (76%), Promotion (80%), and Sales Growth (74%) are perceived positively and categorized as strong. Verification analysis reveals that price has a positive and significant effect on sales growth (t = 8.017; Sig. = 0.000; β = 0.856), while promotion has a significant but negative effect (t = −2.346; Sig. = 0.022; β = −0.329). Simultaneously, price and promotion significantly influence sales growth (F = 90.421; Sig. = 0.000), with the model explaining 72.4% of the variance in sales growth (R² = 0.724).
These findings indicate that sales growth at The East Coffee is more strongly driven by appropriate pricing perceptions, while promotional strategies require improvement to achieve more consistent and sustainable sales performance.
Abstract:The objective of this study was to examine how deepfake-based humor becomes socially acceptable despite its potential to function as digital harassment. This study focused on psychological mechanisms that explain audience…
e tolerance and normalization of harmful, identity-based humorous content in online environments. This study used a scoping review design to map and synthesize existing research across psychology, media studies, and cyberpsychology. The sources were identified through searches in major academic databases and were selected based on their relevance to deepfake technology, digital humor, online harassment, and psychological processes such as moral disengagement, online disinhibition, empathy reduction, and social norm reinforcement. The results indicate that acceptance of deepfake-based humor is commonly supported by four interrelated mechanisms, namely normalization through participatory digital culture, psychological distancing that weakens empathy, moral ambiguity created by humorous framing, and reduced accountability through diffusion of responsibility in online spaces. In addition, the literature conceptualizes deepfake humor as a hybrid phenomenon situated between remix-based entertainment and identity-targeting harm, shaped by platform visibility and engagement dynamics. This review highlights that deepfake-based humor may be tolerated not because it is harmless, but because it is routinely framed as “just a joke,” making its harm easier to minimize and socially overlook. Therefore, this study emphasizes the need for more direct empirical research and stronger interventions to prevent deepfake-based humor from becoming a normalized form of digital harassment in increasingly synthetic digital environments.
Abstract:This study aims to analyze the effect of service quality and product quality on customer satisfaction for Daily Official Uniform Shirts (PDH) at PT Siso Extra Indonesia. The research employed a descriptive-verificative approach…
pproach with a quantitative method. The population consisted of all customers of PT Siso Extra Indonesia during the period 2022–2024, totaling 383 customers, with a sample of 196 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression analysis.
The results indicate that service quality has a positive and significant effect on customer satisfaction with a significance value of 0.007 (< 0.05). Product quality does not have a significant effect on customer satisfaction, as indicated by a significance value of 0.131 (> 0.05). Simultaneously, service quality and product quality have a significant effect on customer satisfaction with a significance value of 0.013 (< 0.05). The coefficient of determination (R²) of 0.044 shows that 4.4% of customer satisfaction is explained by service quality and product quality, while the remaining percentage is influenced by other factors outside the research model. The findings highlight that service quality plays a dominant role in enhancing customer satisfaction in institution-based garment industries.
Abstract:Abstract The rapid growth of the Muslim fashion industry in Indonesia has intensified competition among Muslim fashion brands, particularly in the hijab segment. This intense competition requires companies to maintain high…
high product quality and implement effective promotional strategies to create consumer satisfaction. Rabbani, as one of Indonesia’s national Muslim fashion brands, faces challenges related to declining consumer perceptions of product quality and promotional effectiveness, which have an impact on consumer satisfaction, especially in Rancaekek District, Bandung Regency.
This study aims to examine and analyze the influence of product quality and promotion on consumer satisfaction among Rabbani hijab users in Rancaekek District, Bandung Regency, both partially and simultaneously. This research employs a quantitative approach using descriptive and verificative methods. The population of this study consists of consumers who use Rabbani hijabs in Rancaekek District, with a sample of 96 respondents selected through purposive sampling. Data were collected through questionnaires developed based on indicators of product quality, promotion, and consumer satisfaction.
The data analysis techniques used include descriptive analysis to describe the condition of each variable and multiple linear regression analysis to test the influence of product quality and promotion on consumer satisfaction. The analysis was also supported by classical assumption tests, coefficient of determination tests, and hypothesis testing through partial tests (t-test) and simultaneous tests (F-test).
The results of the study indicate that product quality and promotion have a positive and significant effect on consumer satisfaction, both partially and simultaneously. Good product quality and attractive, well-targeted promotional strategies are able to enhance consumer satisfaction with Rabbani products. Therefore, it is recommended that Rabbani place greater emphasis on maintaining consistent product quality and optimizing promotional strategies to improve consumer satisfaction and loyalty amid increasingly competitive conditions in the Muslim fashion industry.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:The rapid digital transformation in education has redefined the role of teachers, necessitating the integration of Artificial Intelligence (AI) to enhance pedagogical efficiency. This study aims to analyze the needs of primary…
rimary school teachers regarding AI, describe the implementation of AI-assisted smart teaching training, and evaluate its impact on teachers' professional competence and the quality of produced instructional tools. Utilizing a descriptive qualitative approach with a field study design, the research was conducted at UPTD SD Negeri 33 Bangai. Data were collected through participatory observation, semi-structured interviews, and document analysis of teaching modules and worksheets. The subjects were selected via purposive sampling, and data were analyzed using the interactive model of reduction, display, and conclusion drawing. The results indicate that AI-assisted smart teaching training effectively shifts teachers from passive technology users to active pedagogical designers. Findings reveal a paradigm shift where teachers perceive AI as "augmenting intelligence" that strengthens rather than replaces their professional role. The instructional tools produced post-training showed significant improvements in systematic alignment and the integration of Higher-Order Thinking Skills (HOTS). Grounded in adult learning and experiential learning theories, this practice-based model fosters greater learning autonomy and reflective practice. This study contributes empirical evidence for the primary education context, suggesting that human-centered and pedagogically-driven AI integration is a vital strategy for teacher professional development in the digital era.
Abstract:Disgestion is a very important process for the health and well-being of the body, if it s not properly managed, it can increase the risk of more serious health problems, one of which is Gastroesophageal Reflux Disease (GERD).…
ERD). Risk factors that may contribute to the development of GERD include poor dietary pattern, physical activity, medication use, sleep quality, lifestyle, and academic stress. This study employs an analytical and approach using a quantitative method with a cross-sectional design. The population and sample consisted of 106 students selected using purposive sampling. Data analysis was conducted using a univariate and bivariate analyses. The chi-square test result showed that dietary pattern, physical activity, medication use, sleep quality, lifestyle, and academic stress had a significant association with GERD symptoms, with p-values < 0,05. It is recommended that students pay attention to dietary patterns, physical activity, medication use, sleep quality, lifestyle, and manage stress properly to achieve better health. For the Faculty of Medicine, it is recommended that education be provided regarding the importance of maintaining stundent health, particularly in relation to dietary patterns, physical activity, medication use, sleep quality, lifestyle, and stress management. Future researchers are encouraged to further develop follow-up studies on factors associated with GERD symptoms.
Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
Abstract:This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) and analyzes the effect of ease of use on transaction efficiency. This research…
rch employs a quantitative explanatory approach based on a field study conducted in Teluk Ambon District. Data were collected through structured questionnaires distributed to MSME actors who have implemented QRIS as a digital payment system. A total of 30 MSMEs were selected using purposive sampling based on predefined criteria. The collected data were analyzed using validity and reliability tests, descriptive statistics, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that ease of use has a positive and significant effect on transaction efficiency, with a significance value of 0.033, which is lower than the 0.05 significance level. The coefficient of determination (R²) value of 0.153 indicates that ease of use explains 15.3% of transaction efficiency, while the remaining 84.7% is influenced by other factors not examined in this study. These findings support the Technology Acceptance Model (TAM) proposed by Davis and confirm that QRIS contributes to improving transaction efficiency among MSMEs. This study provides theoretical contributions to digital payment adoption literature and practical implications for policymakers, financial institutions, and MSME actors.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial…
Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior.
Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation