Abstract:This study examines the effects of health, education, economic, and infrastructure expenditures, economic growth, investment, and the Labor Force Participation Rate (LFPR) on the Human Development Index (HDI) in Indonesia.…
a. It also compares the determinants of HDI between Western and Eastern Indonesia. Using a quantitative approach, the study applies panel data regression with the Common Effect Model and Ordinary Least Squares method. Secondary data from 2012–2021 were obtained from Statistics Indonesia, the Ministry of Finance, and other official institutions. The results show that all independent variables simultaneously have a significant effect on HDI. Partially, education expenditure, infrastructure expenditure, and investment have positive and significant effects, while health expenditure, economic expenditure, economic growth, and LFPR are statistically insignificant. Regional analysis reveals different determinants of HDI. In Western Indonesia, education expenditure, infrastructure expenditure, economic growth, and LFPR significantly affect HDI. In Eastern Indonesia, infrastructure expenditure, investment, and LFPR are significant determinants. These findings demonstrate that regional disparities in human development are associated with differences in economic capacity, infrastructure quality, investment distribution, connectivity, and development governance. Therefore, place-based development policies are required to improve the effectiveness and equity of human development, particularly in Eastern Indonesia.
Abstract:This study aims to analyze the influence of Instagram Content and Posting Frequency on Purchase Intention at Coffee Shop Elsana Pontianak. This research uses an associative quantitative approach. The research sample amounted…
nted to 150 respondents who were consumers of Coffee Shop Elsana Pontianak and followed the related Instagram account. Data collection was carried out through the distribution of questionnaires using a 5-point Likert scale. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 through validity tests, reliability tests, classical assumption tests, correlation coefficient analysis, coefficient of determination, and hypothesis testing using t-tests and F-tests. The results of the study indicate that all research instruments are valid and reliable. Partially, Instagram Content has a positive and significant effect on Purchase Intention with a t-value of 7.273 and a significance of 0.000. Posting Frequency has a positive and significant effect on Purchase Intention with a t-value of 3.970 and a significance of 0.000. Simultaneously, Instagram Content and Posting Frequency have a significant effect on Purchase Intention with an F-value of 82.834 and a significance of 0.000. The coefficient of determination (R²) value of 0.530 indicates that 53.0% of Purchase Intention can be explained by Instagram Content and Posting Frequency, while the remaining 47.0% is influenced by other factors outside the study.
Abstract:Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System…
tem (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.
Abstract:This study aims to analyze the factors that affect rice consumption in South Sulawesi Province using a panel data approach for 2018–2024. The dependent variables used are rice consumption (tons), while the independent variables…
variables include per capita income, household size, rice production, human development index (HDI), and percentage of poor population. The analysis was performed with a panel data regression model using R software, with a series of model specification tests including the Chow test, the Hausman test, and the Lagrange Multiplier (LM) test. The best model obtained is the Fixed Effect Model (FEM). Partially, the variables of household size and rice production had a significant negative effect on rice consumption, while HDI had a significant positive effect. The variables of per capita income and poverty level have a negative but not significant effect. These results indicate that rice consumption in South Sulawesi is more influenced by social aspects and quality of life than purely economic factors. These findings affirm the importance of food security policies that focus on improving human development, rice distribution efficiency, and strengthening social protection programs to maintain the stability of household food consumption.
Abstract:This study aims to analyze the fundamental condition and assess the investment feasibility of eleven issuers that consistently appeared in the Sri Kehati Index during the 2020–2024 period. Fundamental analysis was conducted…
ucted using the financial ratios TATO, ROE, EPS, CR, DER, and DPR. The results show that UNVR and KLBF demonstrated high efficiency in asset management, while BBCA and BMRI exhibited strong profitability. JSMR had an aggressive capital structure but was supported by adequate liquidity. Meanwhile, UNVR and BBRI stood out for their generous dividend distribution policies. Stock valuation was carried out using two approaches: PER and PBV. Based on PER, nine issuers were classified as undervalued because their intrinsic values exceeded market prices, while two issuers (DSNG and SMGR) were considered overvalued. In contrast, the PBV approach indicated that ten issuers were overvalued, with only DSNG being undervalued. These differing results suggest that PER focuses more on a company’s earnings performance, whereas PBV emphasizes its book value. Therefore, stock investment assessment should be carried out comprehensively by considering more than one valuation method.
Abstract:This study examines the development of creative industry-based Micro, Small, and Medium Enterprises (MSMEs) in Ulunoyo District, South Nias Regency, with a focus on four main sectors: culinary, crafts, fashion, and music.…
. The purpose of this study is to describe the condition of creative MSMEs in Ulunoyo, identify the obstacles faced, and analyze the development strategies implemented by business actors to increase competitiveness. The method used is descriptive qualitative with data collection techniques through interviews, field observations, and documentation of 21 MSME actors in five villages. Data analysis was carried out through reduction, presentation, and verification of findings. The results show that the development of creative MSMEs in Ulunoyo is supported by the potential of community creativity, strategic location, and the existence of traditional markets as distribution centers. Development strategies include improving product quality, business diversification, design innovation, and the use of digital technology for promotion and marketing. However, a number of major obstacles are still encountered, including limited business capital, rising raw material prices, low managerial skills, lack of product innovation, limited market access, and high levels of competition. To overcome these obstacles, business actors carry out creative promotions, expand their collaboration networks, and utilize social media to reach a wider consumer base.
Abstract:This study aims to determine the Effect of Raw Material Inventory Management on Work Productivity of PT. KSS (Karunia Sejahtera Sejati) Nias Branch. The research method used is a quantitative approach. The sample in this…
study amounted to 31 respondents. Data collection techniques were carried out through the distribution of questionnaires and documentation. Data analysis techniques used simple linear regression analysis, classical assumption tests, coefficient of determination tests and t-tests with the help of the SPSS version 25 statistical application. The R2 Determination Test that has been carried out obtained the result that the R2 value is 0.620. This shows that the Raw Material Inventory Management variable (X) can explain Work Productivity (Y) by 62%, while the remaining 38% is explained by other factors not covered in this study. Based on the data analysis, it shows that simultaneously the Raw Material Inventory Management variable has a positive and significant effect on Work Productivity with a significance of 0.000 <0.05 and the T-value obtained is 6.877> 1.696 so that it can be concluded that Ha is accepted and has an effect on the dependent variable of Work Productivity (Y). The conclusion of this study is that the Raw Material Inventory Management variable partially or simultaneously has an effect on Work Productivity and it is recommended that PT. KSS (Karunia Sejahtera Sejati) provide increased competency and understanding of employees regarding inventory management that is very necessary so that they are able to carry out their tasks more efficiently and effectively, so that work productivity increases. Periodic training and socialization regarding inventory management and its relationship to work productivity must continue to be carried out.
Abstract:Production optimization is a key to increasing efficiency and profitability, especially in businesses such as UD. Tahu Nias in Hiligodu Ombolata Village, Gunungsitoli City, which operates in the tofu production sector. This…
his research is motivated by the production challenges faced by the company, such as limited equipment, late raw material supplies, and an unskilled workforce, which impact the inefficiency of the production process and decrease the level of profitability. The method used in this study is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. Informants consisted of the owner, production employees, and other support staff. The results of the study indicate that the production process at UD. Tahu Nias still has manual stages with limited use of machines, especially only at the soybean milling stage. The main obstacles in optimizing production include late raw material supplies, the lack of technology and training for employees. However, the company has made several efforts such as strategic raw material management and efficient division of labor among employees. The conclusion of this study is that production optimization at UD. Nias tofu can be improved through the use of advanced equipment in more modern production facilities, employee skills development through training, and improved production and distribution planning. By implementing these strategies, the company has the potential to sustainably increase operational efficiency and profitability.
Abstract:This research is motivated by the importance of building customer trust inencourage customer interest and decisions to save regularly at BPR Syariah, especially through strengthening personal selling marketing communication…
ion strategies and positive service experiences. The main theory underlying this research is the Theory of Planned Behavior (TPB). This research aims to analyze (1) the influence of personal selling on saving decisions, (2) the influence of customer experience on saving decisions, (3) to determine whether trust mediates the relationship between personal selling and saving decisions, (4) to determine whether trust mediates the relationship between customer experience and saving decisions at BPRS Baiturridha Pusaka-Bandung. This study uses a quantitative approach through the Structural Equation Modeling–Partial Least Squares (SEM–PLS) method. The sample consisted of 120 active customer respondents of BPRS Baiturridha Pusaka-Bandung selected using a probability sampling technique through a simple random sampling approach, where each member of the population has an equal chance of being selected as a respondent. Data collection was carried out through the distribution of structured questionnaires and analyzed using Smart PLS software version 3.0. The results of the study show that (1) Personal Selling does not influence the decision to save (2) Customer Experience has a positive and significant influence on the Decision to Save (3) Trust is not proven to significantly mediate the relationship between personal selling and the decision to save (4) Trust is proven to significantly mediate the relationship between customer experience and the decision to save. These findings confirm that in the context of BPR Syariah, positive customer experience is the main factor in forming trust and driving savings behavior
Abstract:The Influence of Leadership Style on Employee Commitment in the Organization through Employee Job Satisfaction as an Intervening Variable at PT Industri Kapal Indonesia (Persero) Makassar City. This study aims to examine…
the influence of leadership style on employee commitment in the organization with employee job satisfaction as an intervening variable in PT Industri Kapal Indonesia (Persero) Makassar City. This study uses a quantitative approach with the type of associative research. The population in this study is all employees of PT Industri Kapal Indonesia (Persero) Makassar City which is 132 people, so the sampling technique used is the census method. Data collection was carried out through the distribution of questionnaires to respondents. The data obtained was then analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software version 3.0. The results of the study show that leadership style has a positive and significant effect on employee commitment in the organization. In addition, leadership style has been proven to have a positive and significant effect on employee job satisfaction. Employee job satisfaction also has a positive and significant influence on employee commitment in the organization. Furthermore, the results of the testing of the intervening variables showed that employee job satisfaction was significantly able to mediate the influence of leadership style on employee commitment in the organization.