Abstract:This study aims to analyze the effect of labor optimization and capital support on the turnover of cassava rengginang home industries in Rubaru District, Sumenep Regency. The study employed a quantitative approach using…
a time series method with secondary data collected from 2012–2024. The variables analyzed consisted of capital and labor as independent variables and turnover as the dependent variable. Data analysis was conducted using multiple linear regression supported by classical assumption tests. The findings indicate that capital has a positive and significant effect on turnover, with a regression coefficient of 4.68 and a probability value of 0.0000. Meanwhile, labor shows a significant negative effect on turnover, with a coefficient value of -3.68 and a probability value of 0.0460. Simultaneously, capital and labor contribute significantly to turnover improvement, with an R-squared value of 0.912, indicating that 91.2% of turnover variation can be explained by both variables. The results emphasize the importance of effective labor management, workforce productivity improvement, and adequate capital support in enhancing the performance and sustainability of cassava rengginang home industries in Rubaru District.
Abstract:Environmental, Social, and Governance (ESG) branding has become increasingly important in strengthening stakeholder relationships and corporate legitimacy, particularly in emerging economies characterized by institutional…
l uncertainty and diverse stakeholder expectations. However, limited studies have comparatively examined how ESG branding and communication strategies differ between business-to-business (B2B) and business-to-consumer (B2C) firms and how these differences affect relationship outcomes. This study aims to analyze the distinctions between B2B and B2C ESG communication strategies in emerging economies and their implications for stakeholder trust, loyalty, and long-term business relationships. This study employed a systematic literature review approach using evidence retrieved from the Elicit database integrating Semantic Scholar and OpenAlex sources. From an initial pool of 1,000 studies, 10 empirical articles published between 2020 and 2026 met the inclusion criteria and were analyzed using thematic synthesis. The findings reveal that B2B ESG strategies primarily emphasize governance structures, third-party ESG ratings, and verifiable sustainability metrics to strengthen interorganizational trust and reduce relational risk. In contrast, B2C ESG strategies rely more heavily on emotional storytelling, sustainability narratives, influencer engagement, and digital interaction mechanisms that enhance consumer identification, brand credibility, and loyalty. The study further demonstrates that ESG pillar salience is strongly shaped by institutional and cultural contexts rather than business model orientation alone. This study contributes to ESG and relationship marketing literature by developing a comparative framework explaining how ESG communication strategies shape stakeholder relationships across B2B and B2C environments in emerging economies.
Abstract:This study examines the role of accounting standards and financial transparency in strengthening public accountability in Indonesia. Using a descriptive-comparative literature review, this study analyzes six selected journal…
rnal articles published by Indonesian universities that discuss the implementation of accounting standards, financial reporting quality, accessibility of financial information, accounting information systems, and fraud prevention. The findings reveal that the implementation of accounting standards, including SAK ETAP and PSAK 112, contributes to improving the consistency and reliability of financial reporting. However, differences in reporting capacity, limited accessibility of financial statements, and weaknesses in information systems remain key challenges to achieving transparent and accountable financial governance. The study also highlights the relevance of fraud detection perspectives, particularly the fraud triangle theory, in supporting accountability through early identification of financial reporting risks. These findings indicate that public accountability in Indonesia requires not only compliance with accounting standards, but also stronger financial transparency, accessible reporting, reliable accounting information systems, and improved institutional capacity. The study contributes by positioning accounting standards and financial transparency as an integrated framework for enhancing public accountability in both public and private sector contexts in Indonesia.
Abstract:This study aims to evaluate cost-center managers through the implementation of accountability accounting at PT Mayora Indah Tbk. Accountability accounting is examined as a managerial control mechanism that links cost responsibility,…
ponsibility, budgeting, cost realization, and performance evaluation within an organizational responsibility structure. This study applies a descriptive qualitative method using secondary data obtained from the company’s financial statements and related financial information. The analysis focuses on the extent to which accountability accounting supports the assessment of cost-center managers by identifying controllable costs, comparing budgeted and actual costs, and evaluating cost variances. The findings indicate that accountability accounting plays an important role in strengthening cost control and managerial performance assessment. Although the company demonstrated positive revenue performance, increased operating costs affected the achievement of operating profit and net profit. This condition shows that financial performance cannot be assessed only from revenue growth, but must also consider the effectiveness of cost management. Therefore, accountability accounting provides a more objective basis for evaluating cost-center managers, particularly in monitoring cost efficiency and responsibility-based performance. The novelty of this study lies in positioning accountability accounting not merely as a financial reporting practice, but as a practical evaluation framework for cost-center managerial performance in a publicly listed manufacturing company.
Abstract:Poverty remains one of the major development challenges in South Sulawesi, particularly in regencies with relatively high poverty rates. This study aims to examine the effects of Gross Regional Domestic Product (GRDP) growth,…
owth, educational attainment, and the open unemployment rate on poverty across nine regencies in South Sulawesi during the 2016–2025 period. This research employed a quantitative approach using panel data obtained from the Statistics Indonesia. The research sample consisted of nine regencies that consistently recorded high poverty rates, namely Selayar Islands Regency, Jeneponto Regency, Pangkajene and Islands Regency, Bone Regency, Enrekang Regency, Luwu Regency, Tana Toraja Regency, North Luwu Regency, and North Toraja Regency. The analytical method applied was panel data regression using the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), with the optimal model selected through the Chow test and Hausman test. The findings reveal that GRDP growth has a negative effect on poverty, educational attainment has a negative and statistically significant effect on poverty, whereas the open unemployment rate has a positive effect on poverty. Simultaneously, GRDP growth, educational attainment, and the open unemployment rate significantly influence poverty in South Sulawesi. These findings suggest that poverty alleviation policies should prioritize equitable economic growth, improvements in educational quality, and the expansion of productive employment opportunities.
Abstract:This study examines the reaction of the Indonesian capital market to the escalation of the Iran conflict in 2026 using an event study approach focusing on energy sector firms listed on the Indonesia Stock Exchange. Market…
t reactions are measured using Average Abnormal Return (AAR) and Trading Volume Activity (TVA). The observation period includes an 11-day event window (t−5 to t+5) and a 100-day estimation period. Statistical tests employed include the Shapiro–Wilk normality test, one-sample t-test, paired sample t-test, and Wilcoxon Signed Rank Test.
The findings indicate that abnormal returns are only significant around the event date but do not differ significantly between pre- and post-event periods. In contrast, trading volume activity shows consistent and significant changes. These results suggest that geopolitical conflict information is more strongly reflected in trading behavior than in price adjustments. This study contributes to the literature by providing sector-specific evidence from an emerging market and highlighting behavioral market responses.
Abstract:Digital transformation has become a strategic priority for local governments in improving public service quality, transparency, and administrative efficiency. However, the success of digital governance depends not only on…
n technological infrastructure but also on the ability of civil servants to collaborate effectively across organizational boundaries. This study aims to explore the role of A'Bulo Sibatang local wisdom in fostering Digital Collaboration Behavior among civil servants in Jeneponto Regency. A qualitative case study approach was employed using in-depth interviews, observations, and document analysis involving government officials, civil servants, cultural leaders, and academics selected through purposive sampling. Data were analyzed using thematic analysis through data reduction, data display, and conclusion drawing. The findings indicate that the values of solidarity, mutual support, collective responsibility, and integrity embedded in A'Bulo Sibatang serve as important social capital that encourages knowledge sharing, interdepartmental coordination, and collaborative problem-solving in digital work environments. These cultural values strengthen trust and cooperation among civil servants and contribute to more effective digital governance practices. The study concludes that integrating local wisdom into organizational culture can support sustainable digital transformation and enhance collaborative performance within local government institutions.
Abstract:This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO) on Net Interest Margin (NIM) in conventional banks listed on the Indonesia…
ia Stock Exchange during the 2020-2024 period. This study uses a quantitative approach with an associative research design. The sample was selected using purposive sampling and consisted of 11 conventional banks, resulting in 55 firm-year observations. The data were obtained from annual financial reports, official publications, and relevant banking sources. The data were analyzed using multiple linear regression with IBM SPSS Statistics 25, while the Cochrane-Orcutt method was applied to correct positive autocorrelation in the final model. The results show that CAR has a positive and significant effect on NIM, while NPL and BOPO have negative but insignificant effects on NIM. Simultaneously, CAR, NPL, and BOPO have a significant effect on NIM. The adjusted R-square value of 0.099 indicates that the independent variables explain 9.9% of the variation in NIM. These findings imply that capital adequacy remains an important internal factor in maintaining net interest margins, while credit risk control and operational efficiency should continue to be improved.
Abstract:The rapid expansion of short-form video platforms has reshaped the way audiences engage with digital entertainment. Among these formats, short-form drama has emerged as a distinctive narrative genre characterized by episodic…
odic storytelling within brief viewing durations. Despite its increasing popularity, empirical research explaining the psychological mechanisms underlying Continuous Viewing Intention in short-form drama remains limited. This study investigates the influence of Viewing Motivation on Flow Experience and Continuous Viewing Intention. In this study, Viewing Motivation is conceptualized as a higher-order construct comprising Performance Expectancy, Social Influence, Hedonic Motivation, Habit, Substitute Expectancy, and Aesthetic Motivation. Data were collected through an online survey involving 140 respondents in Makassar who actively consume short-form drama content. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Viewing Motivation significantly influences both Flow Experience and Continuous Viewing Intention. Furthermore, Flow Experience significantly affects Continuous Viewing Intention and mediates the relationship between Viewing Motivation and Continuous Viewing Intention. These findings underscore the importance of motivational drivers and immersive viewing experiences in fostering sustained engagement with short-form drama content
Abstract:This study explored how cost structure, land productivity, and price efficiency shape the income of micro scale shallot farmers in Brebes Regency based on farmers' reported financial experiences and informants' financial…
narratives. Using an exploratory qualitative approach, data were collected from five shallot farmers, one agricultural extension officer, and one farmer group leader through semi-structured interviews, non-participant observation, and documentation. The data were analyzed through thematic analysis supported by source and technique triangulation. The findings show that reported income is highly vulnerable to variable production costs, particularly labor, seed, and pesticides. Land productivity is closely related to land ownership status and farming scale, while price efficiency is constrained by farmers' weak bargaining position and dependence on intermediaries. Farmers apply adaptive strategies such as delaying sales, drying harvested shallots, and converting part of the harvest into seed stock. However, these strategies are limited by liquidity needs, storage capacity, product quality, and market uncertainty. The study concludes that improving farmers' income stability requires integrated cost control, asset productivity, price information access, post-harvest support, and stronger farmer institutions.