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 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:The rapid growth of digital technology and e-commerce has transformed consumer behavior, particularly in online beauty product purchases. This study aims to examine the influence of Islamic Branding, Influencer Marketing,…
, and Flash Sale on online shopping decisions for Wardah beauty products on Shopee. Using a quantitative approach, data were collected from 100 respondents in Makassar who had purchased Wardah products online. The data were analyzed using multiple linear regression with SPSS 26. The results indicate that Islamic Branding, Influencer Marketing, and Flash Sale each have a positive and significant effect on online shopping decisions. Simultaneously, these three variables contribute 51% to consumer purchasing decisions, showing that a combination of religiosity-based branding, social influence, and urgency-driven promotion effectively encourages consumer purchases. The findings suggest that integrating Islamic values with digital marketing strategies enhances consumer trust and purchase intention in the halal beauty market.
Abstract:This study examines the linkage between digital literacy, workforce development, and macroeconomic growth in the context of an increasingly digitalized economy. Moving beyond descriptive approaches, it investigates how digital…
igital competencies function as a critical mechanism shaping labor productivity, innovation capacity, and economic performance. Using cross-sectoral data and workforce survey evidence, the study analyzes the extent to which digital skills contribute to workforce adaptability and organizational efficiency. The findings reveal that higher levels of digital literacy significantly enhance workforce development by improving skill alignment, fostering innovation, and increasing competitiveness across industries. At the macro level, these improvements translate into measurable contributions to economic growth through productivity gains and structural transformation. Furthermore, the study underscores the importance of multi-stakeholder collaboration among educational institutions, industry, and government in designing integrated digital literacy programs. Such coordinated efforts are essential to ensure sustainable skill development and long-term economic resilience. This research contributes to the literature by providing an integrated perspective that explicitly links digital literacy to both workforce development and macroeconomic outcomes, offering practical implications for policymakers and stakeholders in shaping inclusive and sustainable growth strategies.
Abstract:This study aims to describe the following variables: (1) digital technology adoption, (2) business resilience, (3) women’s empowerment, and (4) financial literacy, and to analyze the effect of digital technology adoption…
on on business resilience mediated by women’s empowerment and moderated by financial literacy. The research employed a quantitative explanatory design with structural model analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through an online questionnaire (Google Form). The population consisted of 1,556 women entrepreneurs who own Micro and Small Industry (MSI) units in the food subsector, with 359 respondents selected using proportionate allocation sampling and located in Tasikmalaya, Sukabumi, Bogor, and Bandung. The findings indicate that the level of digital technology adoption among women entrepreneurs is in the very high category, while business resilience, women’s empowerment, and financial literacy are in the high category with potential for further improvement. Digital technology adoption has a positive effect on business resilience and women’s empowerment, implying that higher levels of technology adoption are associated with stronger business resilience and greater women’s empowerment. Women’s empowerment also positively affects business resilience and mediates the relationship between digital technology adoption and business resilience. In addition, higher financial literacy strengthens the effect of digital technology adoption on business resilience, thus functioning as an enhancing moderator in this relationship. The results imply that strengthening business resilience among women entrepreneurs can be achieved by enhancing digital technology–based resources and strategies, integrated with women’s empowerment as a mediating mechanism and financial literacy as a moderating capability for the strategic use of digital technology. Practically, the findings underscore the importance of advanced training programs and an integrated digital ecosystem to reinforce digital technology adoption, women’s empowerment, and financial literacy, while simultaneously building a collaborative ecosystem and continuous interventions focused on sustainable business resilience.
Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:A mid-sized school district could achieve annual savings of $2.3 million—sufficient to support significant teacher salary increases—by streamlining procurement processes and reducing the number of suppliers from 87 to 12.…
o 12. This practical success reflects the operational rigor of enterprise models, exemplified by Walmart Business, which has been successfully tailored for K-12 education. The study indicates a systemic crisis. Sixty-eight percent of U.S. districts experience a 19% loss of their non-payroll budgets due to procurement inefficiencies, resulting in significant financial losses for classrooms attributed to fragmented purchasing and compliance deficiencies. The study employs a rigorous mixed-methods analysis, incorporating in-depth case studies from 35 districts, a national survey of 300 procurement officers, and comprehensive spend analytics, to illustrate the transformative outcomes associated with enhanced procurement maturity. Consolidated purchasing platforms reduce processing costs by 53% and capture 92% of rebates. Additionally, the new Procurement Simplicity Scorecard predicts 79% efficiency gains, offering leaders a practical diagnostic tool. This study presents two validated innovations: the K-12 Procurement Maturity Model, which delineates a phased progression from fragmentation to strategic excellence, and the Zero-Waste Playbook, which details tactical measures for waste elimination. The evidence indicates that reengineering procurement is not merely an administrative concern; it represents a significant, frequently neglected mechanism for generating billions in savings by 2025. These funds have the potential to enhance arts programs, update outdated STEM laboratories, and recruit and retain high-quality educators. This research offers a definitive framework for districts aiming to transform waste into opportunities for equity.
Abstract:This research aims to determine the form of cooperation development between the Unesa Faculty of Economics and Business and partners from various institutions both domestically and abroad in order to achieve a Faculty with…
th a global reputation. The research method used is a qualitative method where data collection is carried out by conducting in-depth interviews, observation, documentation and Focus Group discussions. The results of this research show that the development of partnership cooperation between the Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia with domestic and foreign partners includes education, research and community service. Educational activities in the form of lecturer and student exchanges, seminars, proceedings, guest lectures, visiting lecturers/professors, curriculum benchmarking. Collaboration in the field of research takes the form of joint research, joint publication, joint editor and journal reviewer. Collaboration in the field of community service takes the form of outreach activities, training, mentoring and demonstration activities related to partner needs. So far this collaboration has shown a significant positive impact. The results of the research findings can add theoretical and methodological studies to the repertoire of scientific development regarding the study of the importance of collaboration in an organization, especially for higher education institutions. The contribution of this research adds to the study of the importance of cooperation, not only for the benefit of both parties but also for having an impact on the progress of institutions and society. Contribution for educational institutions, both formal and non-formal, to continue to build partnerships and to socialize the importance of cooperation to increase institutional progress, building more networks to strengthen cooperation. The practical implication of this research is that the Faculty of Economics and Business continues to strive for collaborative networks with the aim of increasing and strengthening collaboration networks in accordance with the vision and mission of the Unesa Faculty of Economics and Business. Priority programs in the context of achieving a global reputation can be used as main topics for collaboration with partners. This implication also adds to the study for educational and non-educational institutions that by collaborating, relationships are created to share knowledge, experience and resources to achieve common goals and contribute to the development of society and the nation.
Abstract:The digital disruption era has significantly impacted startups, requiring them to adopt innovative Human Resource Management (HRM) strategies to remain competitive. This study examines HRM technology adoption, including AI-based…
ng AI-based recruitment, cloud-based HRIS, and digital collaboration tools, and the challenges that hinder their full implementation. Despite the benefits, budget constraints, lack of managerial support, and low digital competencyremain major obstacles. Using a qualitative descriptive approach, data were collected from Indonesian startups through in-depth interviews, observations, and document analysis. Findings indicate that startups with clear digital transformation roadmaps, strong leadership engagement, and structured employee training programs are more successful in integrating HRM technology. However, many startups still rely on manual HR processes, limiting efficiency and innovation. This study highlights that HRM should be a strategic function rather than an administrative task, focusing on technology-driven efficiency, digital upskilling, and cultural adaptation. To ensure sustainable growth, startups must prioritize digital innovation, workforce development, and managerial commitment in their HRM transformation.
Abstract:In the era of globalization and increasingly intense competition, the management of Human Resources (HR) has become a crucial factor for ensuring company sustainability and growth. This study aims to explore the impact of…
f HR optimization on a company's financial health using a qualitative approach. Employing a case study methodology, the research analyzes companies that have successfully implemented effective HR strategies, including employee development, competitive compensation policies, performance management, and wellness programs. Data was collected through in-depth interviews with HR managers, executives, and employees, as well as internal document analysis and direct workplace observation. The findings indicate that effective HR practices can reduce costs, enhance productivity, and lower turnover rates, all contributing to improved financial performance. The results support Wright and McMahan's (2011) theory that effective HR management acts as an enabler for achieving competitive advantage. The study also aligns with Huselid’s (1995) research, which highlights the importance of competitive compensation policies in boosting productivity and financial health. This research underscores the significance of aligning HR strategies with financial goals and adopting best practices in HR management to improve operational efficiency and achieve sustainable financial objectives.