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The Role of Soft Skills Training on Employability with Self-Efficacy as an Intervening Variable

Sahabuddin, Romansyah
Abstract: This study aims to analyze the effect of soft skills training on employability of students of the Management Study Program, Faculty of Economics and Business, Makassar State University, with self-efficacy as an intervening… ng variable. Employability is the ability of graduates to enter the world of work, which is not only determined by technical knowledge, but also soft skills such as communication, teamwork, and leadership. This study used the SEM-PLS approach to analyze data obtained from 116 student respondents. The results showed that soft skills training has a positive and significant effect on employability. In addition, self-efficacy also acts as a significant intervening variable, although the direct effect of self-efficacy on employability is lower than the effect of soft skills training. The final conclusion of this study shows that an effective soft skills training program can increase student employability, both directly and through increased self- efficacy.

The Effect of Profitability and Capital Structure on Company Value

Siahaan, Trioksa, Fu Putra, Arveren
Abstract: This study examines the effect of profitability and capital structure on firm value. Profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), reflects the company's ability to generate profits from its… ts operations. Capital structure, represented by the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), indicates the proportion of debt and equity used to finance the company. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX), selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression models. The results show that profitability and capital structure both have a positive and significant effect on firm value. Profitability contributes to increasing firm value by attracting investors and enhancing market confidence. Meanwhile, an optimal capital structure, particularly the prudent use of debt, can also increase firm value by lowering the cost of capital. The study suggests that management should focus on improving profitability and maintaining an optimal capital structure to maximize firm value

The Influence of Green Training, Green Recruitment and Green Transformational Leadership on Sustainable Corporate Performance at PT Kima Makassar

Ruma, Zainal
Abstract: The aim of this research is to evaluate the influence of Green Training, Green Recruitment, and Green Transformational Leadership on Sustainable Corporate Performance separately and simultaneously. In this research, a quantitative… antitative approach was used, and the sample was 100 people who worked at PT KIMA Makassar. The research results show that Green Training (X1) partially has a positive and significant impact on Sustainable Corporate Performance. The calculated t value is 3.165, lower than the t table value of 1.984, and the significance value is 0.003, less than 0.05. Apart from that, Green Training also has a positive and significant impact on Sustainable Corporate Performance, with a calculated t value of 4.181, which exceeds the t table of 1.984, and a significance value of 0.000 below 0.05. On the other hand, Green Transformational Leadership also has a positive impact on Sustainable Corporate Performance, with a calculated t value of 7.019, which exceeds the t table of 1.984, and a significance value of 0.000 below 0.05. Apart from that, a simultaneous test was carried out on the influence of Green Training (X1), Green Recruitment (X2), and Green Transformational Leadership (X3) on Sustainable Corporate Performance. The results show a calculated f of 78.706, which exceeds the f table of 2.70, and a significance value of 0.000 is less than 0.05.

The Effect of Electronic Word of Mouth and Price on The Purchase Decision of Big Banas Products in Makassar City

Moh. Rifky Wahyudi, Anwar Ramli, Muhammad Ilham Wardhana Haeruddin, Amiruddin Tawe, Muh. Ichwan Musa
Abstract: This study aims to determine the effect of electronic word of mouth and price on purchasing decisions for Big Bananas in Makassar City partially and simultaneously. The population in this study are followers of the Big Bananas… ananas Instagram account, totaling 78,182 users as of November 2022. The sample used is based on the slovin formula with an error rate of 10%, namely 100 respondents. The sampling withdrawal technique is systematic random sampling. Data collection techniques were carried out using questionnaires, literature studies and interviews. The data analysis technique used is multiple regression analysis using SPSS 22.00 for windows. The results showed that electronic word of mouth and price had a positive and significant effect on purchasing decisions for Big Bananas in Makassar City.

The Effect of Viral Marketing and Brand Image on Purchase Decisions Through e-Trust

Fatah, Muh. Al, Arsyad, Miftahul Jannah
Abstract: Viral Marketing is a trend that is able to attract the attention of consumers through social media. This study aims to determine the effect of viral marketing and brand image on purchase decisions through e-trust. This research… esearch is a quantitative study using the SPSS 22 program. The population in this study is Kahf's Instagram followers. The sample in this research is 200 respondents. In addition, to test the feasibility of the instrument used validity and reliability tests, classical assumption tests, and hypothesis testing. Path analysis analysis technique. The results of this study indicate that (1) viral marketing has a positive and significant effect on e-trust, (2) brand image has a positive and significant effect on e-trust (3) viral marketing has a positive and significant effect on purchase decisions, (4) brand image has a positive and significant effect on purchase decision, (5) e-trust has a positive and significant effect on purchase decision. Based on the research results, suggestions for business actors provide more attractive advertisements for consumers, make product designs more attractive, and set products according to needs.

IMPLEMENTASI STRATEGI KONTEN DIGITAL MELALUI GRAPHIC DESIGN, VIDEO MARKETING, DAN ARTIKEL SEO DALAM MENINGKATKAN BRAND AWARENESS DI PERUSAHAAN PT MITRA TEKNINDO SEJATI DAN PUBLISH JURNAL OFFICIAL

Dzulqarnain, Fajar Muhammad
Abstract: Program internship ini bertujuan untuk menganalisis dan mengimplementasikan strategi digital marketing melalui content creation, graphic design, video marketing, dan penulisan artikel berbasis Search Engine Optimization… (SEO) dalam meningkatkan brand awareness di PT Mitra Teknindo Sejati dan Agency Publishjurnalofficial. Kegiatan internship dilaksanakan selama tiga bulan di PT Mitra Teknindo Sejati dan dilanjutkan secara hybrid di Publishjurnalofficial dengan posisi sebagai Digital Marketing Intern. Metode pelaksanaan internship dilakukan melalui keterlibatan langsung dalam pembuatan konten media sosial, desain grafis untuk kebutuhan branding, produksi video promosi dan office life, serta penulisan artikel SEO berdasarkan riset kata kunci menggunakan tools digital marketing. Selain itu, penulis juga berpartisipasi dalam kegiatan operasional pendukung seperti meeting evaluasi, kunjungan warehouse, serta event pameran industri. Hasil dari kegiatan internship menunjukkan bahwa penerapan strategi digital marketing berbasis konten kreatif dan optimasi SEO mampu memberikan dampak positif terhadap peningkatan brand awareness perusahaan. Hal ini dibuktikan melalui terciptanya lebih dari 30 konten digital di PT Mitra Teknindo Sejati dan lebih dari 140 konten desain di Publishjurnalofficial, peningkatan followers media sosial, serta publikasi artikel SEO yang berhasil masuk halaman pertama Google Search Engine Results Page (SERP) dan Ringkasan AI Google. Selain memberikan kontribusi nyata bagi perusahaan, internship ini juga meningkatkan kompetensi hard skill dan soft skill penulis di bidang digital marketing. Dengan demikian, program internship ini menjadi sarana efektif dalam mengintegrasikan teori manajemen dengan praktik kerja nyata di dunia industri.

LEGAL POLICY ON HANDLING CORRUPTION BASED ON MASLAHAH: THE PROBLEM OF DISPARITY IN THE IMPLEMENTATION OF ARTICLE 4 OF LAW OF THE REPUBLIC OF INDONESIA NUMBER 31 OF 1999

Yardi, Piet, Ulum, Bahrul, Halim, Abdul
Abstract: This research is motivated by the issue of the effectiveness of witness and victim protection within the Indonesian criminal justice system, which is considered not yet to fully reflect the values of restorative justice… nor to be harmoniously integrated into the framework of the national legal system. Although regulatory frameworks have been established through Law Number 13 of 2006 as amended by Law Number 31 of 2014 concerning the Protection of Witnesses and Victims, as well as various regulations related to whistleblower and justice collaborator protection, their implementation continues to face normative and structural weaknesses. The lack of synchronization between the Criminal Procedure Code (KUHAP), the Draft Criminal Procedure Code (RUU KUHAP), and other sectoral regulations has resulted in the suboptimal role of the Witness and Victim Protection Agency (LPSK) in guaranteeing the rights of witnesses, victims, perpetrator-witnesses, and reporters, particularly in criminal cases with broad and organized impacts. From the perspective of maqāṣid al-syarī‘ah and the Pancasila Justice Theory, legal protection for witnesses and victims should not be merely procedural-formal in nature, but must be directed toward the restoration of dignity, the assurance of security, and the comprehensive protection of human rights. This study aims to analyze the regulatory weaknesses in witness and victim protection from the perspective of the criminal justice system and to reconstruct such regulations based on restorative justice values. Employing a normative legal research paradigm combined with conceptual, statutory, and theoretical approaches, this research positions the Pancasila Justice Theory as the grand theory, the Legal System Theory as the middle theory, and the Legal Protection Theory as the applied theory. The findings indicate that regulatory reconstruction is necessary through strengthening the institutional position of LPSK, harmonizing it with the Draft Criminal Procedure Code (RUU KUHAP), and reinforcing the protection of whistleblowers and justice collaborators in a more comprehensive and non-discriminatory manner. This reconstruction is directed toward establishing a witness and victim protection system oriented toward restoration (restorative justice), balanced interests among the parties, and the realization of social justice as mandated by the values of Pancasila and human rights principles.

THE INFLUENCE OF MACHIAVELLIAN LOVE OF MONEY ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS (A STUDY ON ACCOUNTING STUDENTS OF GORONTALO STATE UNIVERSITY)

Rahma, Siti, Amaliah, Tri Handayani, Lukum, Amir
Abstract: This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits… s (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.

VOLUME GAINS, MARGIN COSTS: PANEL EVIDENCE ON THE COMPOSITION EFFECTS OF A UNIFORM SALES INCENTIVE IN B2B LIGHTING DISTRIBUTION

Syarippudin, Syarippudin, Hasbi, Imanuddin, Hidayat, Agus Maolana
Abstract: Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not… ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.

STUDY OF ICONOGRAPHY AND ISLAMIC CULTURAL EXPRESSION AT THE GRAVE OF MARHUM PEKAN IN PEKANBARU

Prawito, Edi
Abstract: This study examines the visual symbols and cultural values ​​contained in the Marhum Pekan Tomb, one of the historical sites inherited from the Siak Sri Indrapura Sultanate which is the cultural identity of Pekanbaru City.… City. The purpose of this study is to reveal the meaning, philosophical values, and forms of acculturation of Islamic culture with local Malay traditions represented through the physical form and ornamentation of the tomb. This study uses a qualitative descriptive method with Erwin Panofsky's iconographic approach which includes three stages of analysis, namely pre-iconography, iconography, and iconology. Data sources were obtained through field observations, in-depth interviews, as well as literature and documentation reviews. The results of the study show that visually (pre-iconography), the Marhum Pekan Tomb displays the architectural characteristics of the Selaso Jatuh Kembar House, the use of Malay regalia, stepped jirat forms, and headstones with gender-differentiating shapes, all of which are a blend of local and Islamic culture. Based on the iconographic analysis, all ornaments in the form of plant and flower motifs contain symbolic meanings of purity, fragrant names, good deeds, and obedience to Islamic teachings that prohibit the depiction of living creatures. Meanwhile, iconological analysis reveals the fundamental meaning that this tomb complex is a tangible manifestation of the Malay people's philosophy of life, namely "Adat bersendi Syarak, Syarak bersendi Kitabbullah". The tomb of Marhum Pekan is not merely a burial place, but also evidence of the history of Islamic-Malay civilization and the collective memory of the community, which confirms that the development of Pekanbaru City grew and developed on a foundation of religious values ​​and harmonious local cultural wisdom.