Abstract:The development of digital technology and changes in the global work environment, particularly post-pandemic, have encouraged organizations to adopt remote and hybrid work systems. The successful implementation of these…
work systems is determined not only by technological readiness but also by organizational and individual factors. This study aims to analyze the influence of transformational leadership style and organizational culture on readiness to adapt to remote work, and to examine the mediating role of individual digital readiness in this relationship. This study uses a quantitative approach with an explanatory method. Data were collected through a Likert-scale-based questionnaire distributed online to employees working in remote or hybrid work systems using a purposive sampling technique. Data analysis was performed using the Statistical Package for the Social Sciences (SPSS) and PROCESS macro to test the direct relationship and mediation effects between variables. The results of this study are expected to provide theoretical contributions to the development of literature related to leadership, organizational culture, and individual digital readiness, as well as provide practical implications for organizations in designing leadership strategies, strengthening organizational culture, and developing digital competencies to improve readiness to adapt to remote work effectively and sustainably.
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
Abstract:This research aims to explain the structural relations between al-idhāfah, al-naʿt, and al-tawkīd in Arabic syntax and to delineate how their interaction influences meaning formation and functional distribution within the…
the nominal phrase. This study is conducted because previous research has tended to discuss these three elements separately, resulting in a lack of an integrated analytical model that describes the hierarchical and semantic relationships between them. The study employs a qualitative-descriptive approach, analyzing data drawn from classical nahwu texts, modern Arabic corpora, and relevant contemporary research. Data were classified based on the patterns of element occurrence and analyzed through structural syntactic analysis methods to identify their functions, positions, and i‘rāb (inflectional) implications. The results indicate that idhāfah serves as a marker of possessive relations and semantic restriction, naʿt functions to provide descriptive modification that clarifies the referent, and tawkīd reinforces the reference both structurally and semantically. These three form dependency patterns that influence each other when present within a single phrasal construction. The novelty of this research lies in the formulation of an integrative relational model that combines syntactic functions, hierarchical structures, and semantic implications into a single operational analytical framework. This model provides a more comprehensive understanding compared to previous fragmentary studies. These findings have important implications for the teaching of nahwu, the analysis of modern Arabic discourse, and the development of computational linguistic applications that require more accurate mapping of nominal structures.
Abstract:This study examines the multimodality elements in the film My Annoying Brother by Dinna Jasanti using a digital distribution approach to understand how visual, auditory, and verbal elements interact to form narrative meaning.…
ning. The purpose of this study is to identify the influence of digital distribution on the audience experience and how multimodal elements are delivered through digital platforms. Using a descriptive qualitative analysis method, data were collected through direct observation of the film and analysis of the elements that make up the film. The results show that the film utilizes visual elements such as image composition and color, auditory elements such as music and sound effects, and in-depth dialogue to develop characters and narratives. In addition, digital distribution through streaming platforms gives the audience greater control over the viewing experience, allowing them to engage more deeply with the film. This study provides new insights into the influence of digital distribution on how multimodal elements are received by the audience, as well as its contribution to the study of multimodality in film.
Abstract:Social interaction that occurs on social media serves not only as a means of social interaction but also as a primary platform for information dissemination and public opinion formation. However, the ease of access and interactivity…
nteractivity of social media also pose serious challenges regarding the application of digital ethics. Freedom in social media is not limitless freedom. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. The 2020 Digital Civility Index (DCI) report regarding changes in community behavior in social media usage and forms of communication interaction places Indonesia at the lowest rank in the civility index. Incivility in social media conduct by the community results in significant vulnerability and threats of division, unrest, and conflict within society. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. Ethics and morals have an attachment to one another.
Keywords: Digital Ethics, social media, values, socio-cultural
Abstract:This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs)…
s) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
Abstract:This research aims to determine the effect of the implementation of e-attendance on the discipline of State Civil Apparatus (ASN) at the Regional Personnel Agency of Gorontalo Province. This research uses a quantitative…
approach with a sample of 80 State Civil Apparatus members. The data types in this study are both primary and secondary. Data collection was done by distributing questionnaires to employees at the Regional Personnel Agency of Gorontalo Province. Data analysis was performed using simple linear regression analysis, with data processing conducted using SPSS 25. The results of this research show that e-attendance has a positive effect on the discipline of State Civil Apparatus in the Regional Personnel Agency of Gorontalo Province, with an R Square value of 0.608, meaning that 60.8% of ASN discipline is influenced by e-attendance, while the remaining 39.2% is influenced by variables not included in this study.
Abstract:Unmet need refers to couples of reproductive age who wish to delay pregnancy or no longer desire children but are not using any contraceptive method. This study aimed to identify the relationship between knowledge, attitudes,…
udes, and husband’s support with the incidence of unmet need among couples of reproductive age in RW 07, Karunrung Village, Rappocini District, Makassar City. The research was conducted from August to September 2022 using a purposive sampling technique with a total of 110 respondents. Data were collected through a structured questionnaire and analyzed using the Chi-Square test with SPSS version 26, and the findings were presented in distribution tables with descriptive explanations. The results showed significant associations between knowledge (p = 0.026), attitudes (p = 0.000), and husband’s support (p = 0.000) with the incidence of unmet need among couples of reproductive age. These findings highlight the importance of strengthening health education efforts and increasing husband involvement to reduce unmet need among couples of reproductive age.