Abstract:This research investigates how financial literacy affects the financial behaviors of students on Lombok Island. Utilizing a quantitative methodology, the study surveyed 110 students to gather relevant data. The findings…
reveal that a higher level of financial literacy has a substantial positive impact on students' financial habits and decision-making processes. Conversely, the role of financial technology (fintech) was found to be substantial in influencing or moderating these behaviors within the studied population. The conclusion emphasizes the importance of enhancing financial literacy programs to foster more responsible and informed financial practices among students. Developing such initiatives can contribute to better financial stability and decision-making skills in the future
Abstract:This study aims to analyze the differences in the financial performance of PT Pertamina Geothermal Energy Tbk before and after the disclosure of the fuel adulteration case involving its parent company. This research employs…
oys a quantitative comparative approach using quarterly financial statement data from 2024–2025. The analysis was conducted using descriptive statistics and the Wilcoxon Signed Rank Test. The results show that descriptively, most financial ratios experienced a decline, particularly in profitability and activity ratios, along with a decrease in liquidity and a slight increase in solvency. However, the Wilcoxon test results indicate that these changes are not statistically significant. These findings suggest that despite reputational pressure from the parent company’s crisis, the company’s financial performance remains relatively stable. The limited sample size is also considered a factor influencing the results
Abstract:The rapid growth of the telecommunications industry, driven by increasing demand for digital services, is not always accompanied by stable financial performance due to cost pressures, competition, and infrastructure investment…
stment requirements. This condition requires companies to manage their finances effectively, making financial ratio analysis important in evaluating corporation performance. This study aims to analyze the effect of activity ratios, liquidity ratios, and solvency ratios on the financial performance of telecommunication companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research uses a quantitative approach with a descriptive research design. The data used are secondary data obtained from financial statements. The sampling technique uses purposive sampling with 18 companies over a three-year period, resulting in 54 observations. The analysis method used is multiple linear regression with SPSS. The independent variables include activity ratio (TATO), liquidity ratio (CR), and solvency ratio (DER), while the dependent variable is financial performance (ROE). The outcome show that partially, the activity ratio does not have a substantial effect on financial performance. Meanwhile, liquidity and solvency ratios have a negative and substantial effect on financial performance. Simultaneously, all three ratios have a substantial effect on financial performance. These findings indicate that financial performance is influenced by asset management, the ability to meet obligations, and capital structure.
Abstract:This study aims to analyze the role of corruption in moderating the influence of Village Funds, Local Own-Source Revenue (PAD), and technology represented by the Electronic-Based Government System (SPBE) index on the number…
ber of independent villages in Indonesia from 2023 to 2024. The research was conducted in 34 provinces in Indonesia, except for the provinces of DKI Jakarta, Central Papua, South Papua, and Papua Pegunungan. The study used a panel data regression model with a Fixed Effect Model approach. The results of the study show that: First, Village Funds have a positive and significant effect on increasing the number of independent villages; Second, PAD does not have a significant effect on the number of independent villages, indicating that fiscal independence of villages in Indonesia is still relatively low. Most villages still depend on transfers from the central government; Third, technology, represented by the SPBE index, has a positive and significant effect on the number of independent villages; Fourth, the moderating effect of corruption shows diverse dynamics. Corruption negatively moderates the relationship between Village Funds and independent villages, but conversely positively moderates the relationship between PAD and independent villages. Fifth, the interaction between SPBE and corruption is not proven to be significant, suggesting that the success of digitization in promoting village independence is determined more by the readiness of the technological ecosystem than solely by low levels of corruption.
Abstract:This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing…
a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
Abstract:This study is motivated by the rapid development of digital financial services, particularly Shopee PayLater, which has the potential to increase consumerist behaviour among students. This phenomenon requires examination…
not only from economic and psychological perspectives, but also from the perspective of Islamic accounting, which emphasises balance and control over consumption. This study aims to analyse the influence of lifestyle and self-control on the consumer behaviour of Shopee PayLater users and to test the role of Islamic accounting principles as a moderating variable. This study employs a quantitative approach. Data were collected via a Likert-scale questionnaire distributed to students and analysed using Partial Least Squares-based Structural Equation Modelling (SEM-PLS) with the SmartPLS application version 4.1.1.6. The results indicate that lifestyle has a positive and significant influence on consumer behaviour, whilst self-control does not have a significant influence. Sharia accounting principles have a direct and significant influence on consumptive behaviour, but are unable to moderate the relationship between lifestyle or self-control and consumptive behaviour. These findings suggest that consumer behaviour is influenced more by external factors such as lifestyle and the convenience of digital services than by internal factors within the individual, and indicate that Sharia values have not yet been fully integrated into everyday life.
Abstract:The Influence of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable in Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Management Study Program, Faculty of Economics and Business,…
iness, Makassar State University. Guided by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the influence of product quality on customer loyalty with customer satisfaction as a mediating variable in Generation Z consumers of Kopi Kenangan in Makassar City. The focus of this research is to analyze how product quality can increase customer satisfaction and shape customer loyalty. This type of research uses a quantitative approach with explanatory associatives. Data was collected through a questionnaire to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique uses Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application version 4.0.9.9. to test relationships between variables. The results of the study show that product quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and acts as a mediating variable in the relationship between product quality and customer loyalty. These findings show that good product quality can increase satisfaction and strengthen the loyalty of Kopi Kenangan customers in Makassar City.
Abstract:MSMEs must have a strong marketing plan in order to compete with their rivals due to technological improvements and growing business competitiveness. An efficient marketing plan is necessary to guarantee company expansion…
n and optimize earnings. This study aims to determine the appropriate marketing strategy to increase the sales turnover of Queen Cake products. This research is a descriptive study using a qualitative approach. Respondents in this study were the owner of the Queen Cake business and four employees, two from the production department and two from the marketing department. Data collection procedures used in the study included observation, interviews, and documentation. The data obtained were analyzed using a SWOT analysis. The results showed that the strategy implemented by the Queen Cake business was in quadrant one, namely SO (Strengths-Opportunities), using an aggressive strategy. The Queen Cake shop business focuses on strategies using all its strengths and exploiting opportunities to create synergistic conditions and great potential for achieving growth and success.
Abstract:This study conducts a bibliometric analysis of literature (2015-2025) on Indonesian stock market resilience to Federal Reserve monetary policy shocks. Data were collected from Google Scholar using Publish or Perish 8 with…
h relevant keywords. A total of 82 publications with 476 citations (h-index = 9) were identified. VOSviewer was used for bibliometric analysis to map keyword co-occurrence in titles and abstracts. Network visualization revealed three dominant clusters: (1) Federal Reserve monetary policy and capital flow spillovers, (2) market volatility and investor behavior, and (3) financial resilience and domestic policy responses. The overlay timeline indicated a shift from spillover and volatility issues in mid-decade to resilience topics in recent years. The literature suggests that while the Indonesian stock market remains sensitive to Fed rate changes, it has shown growing resilience due to proactive domestic policy interventions
Abstract:This study aims to analyze the product differentiation strategy implemented by Nhanas Donuts Pinrang in facing culinary business competition in the millennial and Gen Z era. The research method used is descriptive qualitative…
ative with data collection techniques through interviews, observation, and documentation. Informants consisted of the owner, production and service employees, as well as millennial and Gen Z consumers. The results showed that the product differentiation strategy applied includes four main aspects: flavor innovation with contemporary variants (matcha cheese, red velvet crumble, cookies and cream), attractive and "instagrammable" visual display, aesthetic and modern packaging design, as well as active digital marketing through Instagram, Facebook, and TikTok. Supporting factors for the success of differentiation include the owner's creativity, understanding of young consumer behavior, strategic location, and digital branding. The implications of this study indicate that product differentiation integrated with digital marketing is able to increase competitiveness and customer loyalty of local culinary Micro, Small, and Medium Enterprises in the digital era.