Abstract:Studi ini menganalisis pengaruh Total Debt Ratio (TDR) dan Receivable Turnover (RTO) terhadap Return on Equity (ROE) pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2025.…
021-2025. Kesenjangan penelitian (gap) yang diangkat ialah fluktuasi tajam profitabilitas sektor pascapandemi di tengah kenaikan beban utang dan tekanan pengelolaan piutang, yang belum dijelaskan secara konsisten oleh studi terdahulu. Pendekatan kuantitatif asosiatif diterapkan pada data sekunder laporan keuangan tahunan auditan. Melalui purposive sampling, diperoleh 12 perusahaan dengan 60 observasi firm-year, dianalisis dengan regresi linier berganda setelah transformasi akar kuadrat guna memenuhi asumsi normalitas. Hasil menunjukkan TDR tidak berpengaruh signifikan secara parsial terhadap ROE, sedangkan RTO berpengaruh signifikan positif secara parsial. Secara simultan, TDR dan RTO berpengaruh signifikan terhadap ROE dengan kontribusi (Adjusted R Square) sejumlah 14,0%. Temuan ini mengindikasikan bahwa efisiensi penagihan piutang, bukan semata struktur utang, lebih menentukan profitabilitas ekuitas pada sektor ini.
Abstract:Perkembangan pariwisata di Nusa Penida meningkatkan aktivitas transportasi wisata yang dijalankan oleh driver lokal, namun belum tentu berdampak pada peningkatan pendapatan mereka. Penelitian ini bertujuan untuk menganalisis…
isis pengaruh jam kerja, pengalaman kerja, dan jumlah trip terhadap pendapatan driver lokal Nusa Penida secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif. Sampel penelitian berjumlah 100 responden yang ditentukan menggunakan teknik purposive sampling dan quota sampling. Data dikumpulkan melalui kuesioner dan wawancara, kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial jam kerja berpengaruh positif namun tidak signifikan terhadap pendapatan driver lokal Nusa Penida, sedangkan pengalaman kerja dan jumlah trip berpengaruh positif dan signifikan, dengan jumlah trip sebagai variabel yang paling dominan. Secara simultan, jam kerja, pengalaman kerja, dan jumlah trip berpengaruh signifikan terhadap pendapatan driver lokal. Temuan ini menunjukkan bahwa peningkatan pendapatan lebih dipengaruhi oleh pengalaman kerja dan jumlah trip dibandingkan lamanya jam kerja.
Abstract:Penelitian ini menganalisis peran komunitas kreatif dalam mengembangkan ekosistem ekonomi kreatif yang berkesinambungan di Indonesia. Studi dilakukan melalui pendekatan kualitatif dengan metode wawancara mendalam terhadap…
p 45 responden dari berbagai komunitas kreatif di Jakarta, Bandung, dan Yogyakarta. Data dikumpulkan melalui observasi partisipatif dan analisis dokumen selama periode Januari-Agustus 2024. Hasil penelitian menunjukkan bahwa komunitas kreatif berperan sebagai katalisator dalam menciptakan jejaring kolaborasi, transfer pengetahuan, dan inkubasi talenta muda. Temuan mengungkapkan bahwa 78% komunitas kreatif yang diteliti berhasil meningkatkan pendapatan anggotanya sebesar 45-60% dalam kurun waktu dua tahun. Komunitas juga terbukti efektif dalam memfasilitasi akses terhadap sumber daya, teknologi, dan pasar. Penelitian ini menyimpulkan bahwa komunitas kreatif memiliki peran strategis dalam membangun ekosistem ekonomi kreatif yang kuat melalui pengembangan kapasitas, penciptaan nilai bersama, dan pembentukan identitas kolektif.
Abstract:Pengelolaan adminsitrasi dan pencatatan transaksi operasional pada Usaha Mikro, Kecil, dan Menengah (UMKM) sektor kuliner sering menghadapi kendala akibat kebiasaan sistem manual. Penelitian ini bertujuan untuk merancang,…
, mengimplementasikan, dan mengevaluasi pengembangan aplikasi sistem informasi administrasi dan e-kasir berbasis desktop pada UMKM Warung Nasi Bu Dedah yang berlokasi di Kadungora, Kabupaten Garut. Aplikasi ini dikembangkan menggunakan Microsoft Visual FoxPro 9.0 dengan menerapkan metode pengembangan sistem Prototype. Metode ini mencakup lima tahapan utama: komunikasi perancangan cepat, perancangan awal, pembuatan prototypr, serta evaluasi dan perbaikan. Sistem dirancang untuk mengelola 63 variasi menu kuliner, mengakomodasi pilihan layanan Dine In dan Take Away, metode pembayaran Tunai dan QRIS, serta mengintegrasikan manajemen stok, pencatatan riwayat transaksi, laporan penjualan periodik otomatis, hingga backup basis data. Pepngujian aplikasi dilakukan dengan metode Black Box Testing dan menunjukan hasil bahwa seluruh fitur fungsional berjalan sesuai spesifikasi (100% valid). Penerapan aplikasi ini berhasil meningkatkan efisiensi operasional secara signifikan, mengeliminiasi kesalahan perhitungan manual, mempercepat penyusunan laporan penjualan harian, serta menyediakan kualitas informasi manajemen yang akurat untuk mendukung pengambilan keputusan pengelola usaha.
Abstract:The Qur'an, as the primary source of Islamic teachings, contains legal verses that require in-depth interpretation for proper application, one notable example being Tafsir al-Maraghi by Ahmad Musthafa al-Maraghi, a contemporary…
mporary Egyptian scholar known for his moderate stance and independence from madhhab fanaticism. This study aims to reveal al-Maraghi's typology of ijtihad in interpreting legal verses, identify the legal products he produced, and examine his responses to contemporary legal issues. The research employs a library research method with a descriptive-analytical approach and fiqhi tafsir framework, using Tafsir al-Maraghi as the primary source alongside various ahkam tafsir and fiqh works as secondary sources, analyzed through content analysis and comparative reasoning. The findings show that al-Maraghi developed an integrative ijtihad model combining five typologies, namely bayani, tarjihi, maqashidi, istislahi, and tajdidi, with maqashid al-shari'ah orientation as the most dominant character, spanning worship, marriage, inheritance-testament, transactions, politics, and criminal law. The study concludes that this ijtihad pattern produces moderate, contextual legal interpretations relevant to the development of contemporary Islamic law in Indonesia. Further research is recommended to apply a systematic contemporary maqashid approach.
Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
Abstract:Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including…
ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.
Abstract:Fashion sellers on TikTok Shop increasingly rely on live streaming marketing to engage Generation Z consumers, although how well this approach translates into repeat purchases remains underexplored, particularly the extent…
nt to which customer experience functions as a psychological link between the two. This study examines how live streaming marketing influences repurchase intention through customer experience as a mediating variable, focusing on Generation Z fashion consumers who use TikTok Shop in Makassar City. A quantitative design was applied, drawing on a purposive sample of 280 respondents, with data analyzed through SEM-PLS using SmartPLS 4. Findings reveal that live streaming marketing has a positive and significant influence on customer experience, whereas its direct effect on repurchase intention is not significant. Customer experience, in turn, positively and significantly affects repurchase intention and fully mediates the link between live streaming marketing and repurchase intention. These patterns suggest that Generation Z consumers remain skeptical of direct marketing cues and instead give greater weight to personal experience quality when deciding to repurchase. The study extends the Stimulus-Organism-Response framework to the live commerce setting and offers practical guidance for sellers to redirect marketing efforts from promotional intensity toward building immersive, personalized shopping experiences.
Abstract:The rapid development of digital technologies has transformed organizational work environments and created new demands for leadership, employee adaptability, and engagement. This study aims to examine the effect of digital…
al leadership, learning agility, and employee engagement on employee performance. A quantitative approach with a cross-sectional survey design was employed. Data were collected from 250 employees using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural models. The results demonstrate that digital leadership has a positive and significant effect on employee performance (β = 0.247; t = 4.218; p < 0.001). Learning agility also has a positive and significant effect on employee performance (β = 0.286; t = 5.037; p < 0.001). Furthermore, employee engagement has the strongest positive and significant effect on employee performance (β = 0.411; t = 7.126; p < 0.001). The model explains 68.4% of the variance in employee performance, indicating substantial explanatory power. These findings highlight the importance of integrating digitally capable leadership, continuous employee learning, and strong employee engagement to improve performance in an increasingly dynamic and technology-driven work environment. The study contributes to the understanding of how organizational and individual factors jointly support employee performance in the digital era
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.