Abstract:Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies.…
es. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.
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: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:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:The development of digital payment systems has driven the increasing use of the Indonesian Standard Quick Response Code (QRIS) as a practical and integrated cashless transaction method. Although QRIS adoption continues to…
o increase, its continued use is still influenced by trust, perceived risk, and the prevalence of fraud in digital transactions. This study aims to analyze the influence of trust and risk on QRIS use, with fraud as a moderating variable, in the city of Bandung. This study used a quantitative approach with a survey of 200 QRIS user respondents. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that trust had a positive and significant effect on QRIS use, while risk had a negative and significant effect. Furthermore, fraud moderated the relationship between trust and QRIS use by weakening the influence of trust, and moderated the relationship between risk and QRIS use by strengthening the influence of risk. These findings confirm that although QRIS offers convenience and efficiency, perceptions of risk and fraud remain crucial factors influencing usage behavior. This research is expected to provide theoretical contributions to the development of digital payment technology adoption models and provide practical implications for regulators, payment service providers, and MSMEs in strengthening security, improving digital literacy, and building user trust in the QRIS payment system.
Abstract:Overtime has become a strong feature of modern work culture, especially in high-pressure sectors in Asia, such as manufacturing, logistics, and services. Although many studies have proven the link between long working hours…
urs and the deterioration of employee welfare, the mechanisms explaining how overtime causes an imbalance between work and personal life (Work-life Balance) have not yet been fully explored and pieced together. This narrative literature review aims to synthesize findings from key and recent studies published between 2000 and 2025. The goal is to form a conceptual framework of understanding how overtime can trigger burnout (emotional, mental, and physical exhaustion) and ultimately disrupt WLB. Based on four main theoretical foundations, namely Job Demands–Resources (JD-R), Conservation of Resources (COR), Effort Recovery Model, and Work–Home Resources Model, this review identifies three main pathway mechanisms: (1) Overtime increases job demands while simultaneously reducing opportunities for self-recovery. (2) Burnout, especially emotional exhaustion, acts as a psychological strain that mediates the effects of overtime. (3) The spillover effects of burnout trigger interference between work and home domain through time based conflicts and strain. Organizational support, job autonomy, family roles, marital status, gender and workload pressure are important moderators that can strengthen or weaken the relationship between each variable. While the theoretical contribution of this review lies in combining various perspectives into a conceptual model of the "overtime trap," its practical contribution lies in proposing implications for organizations, job redesign, fatigue management, and more adaptive work policies. Future research is expected to use longitudinal, mixed-method, and cross-cultural designs to validate, strengthen and expand this model.
Abstract:Amidst a digitized business landscape, Digital Leadership (DL) has emerged as a crucial predictor of Team Performance. However, a fundamental question arises: which dimensions of digital leadership truly drive performance…
e technical skills (tech-savviness), strategic vision, or relational skills? This study uses a Systematic Literature Review (SLR) of 51 articles to deconstruct digital leadership into four main dimensions: (1) Technological, (2) Visionary-Strategic, (3) Relational-Emotional, and (4) Structural-Managerial. The findings reveal an unexpected pattern: the technological dimension only acts as a hygiene factor, while the structural-managerial and visionary-strategic dimensions show the most consistent impact on team performance. Furthermore, the effectiveness of the relational dimension is highly context-dependent, strong in small Agile teams but NOT significant in large bureaucratic organizations. These findings suggest a reframing of the conventional assumption that “digital leaders” must start with technical expertise, and instead suggest that organizations should train digital talent in soft skills and strategic vision, or train existing visionary leaders in basic digital literacy.
Abstract:This study aims to analyze the role of local government in responding to the influence of inflation and interest rates on gold prices at the Pegadaian Sungguminasa Branch, Gowa Regency. The data used in this research were…
e obtained from the period 2021 to 2023. The study employs a descriptive quantitative method with a case study approach at Pegadaian Sungguminasa Branch. Data were collected through documentation and interviews with relevant parties, including local government officials and Pegadaian management. The results show that fluctuations in inflation and interest rates have a significant effect on changes in gold prices. The local government plays an important role in maintaining economic stability through inflation control policies, improving financial literacy among the community, and collaborating with financial institutions such as Pegadaian to provide safe and productive investment access for the public. This research is expected to serve as a reference for local governments in formulating adaptive economic policies in response to macroeconomic dynamics, particularly those related to gold prices.
Abstract:A graduate is generally expected to possess stronger competencies than a non-graduate, particularly at the undergraduate level, where higher education should foster greater competitiveness and work readiness to meet industry…
stry standards. However, many fresh graduates report feeling unprepared to enter the workforce, and employers frequently perceive them as lacking essential readiness for work. This study aims to examine the relationship between self-management and work readiness among fresh graduates of undergraduate programs. The proposed hypothesis states that there is a positive relationship between self-management and work readiness. The study involved 120 fresh graduate participants. Research data were collected using the Work Readiness Scale (reliability coefficient = 0.883) and the Self-Management Scale (reliability coefficient = 0.900). Data analysis was conducted using the Product Moment correlation technique. The results show a correlation coefficient of r = 0.846 with p = 0.000 (p < 0.050), indicating a significant positive relationship between self-management and work readiness among fresh graduate undergraduate students.
Abstract:The development of artificial intelligence (AI) technology has serious implications for the criminal justice system in Indonesia. The emergence of new forms of crime such as cyber laundering, deepfakes, and digital data…
manipulation raises questions about who should be held accountable. This study aims to examine the main challenges in applying criminal law to AI-based entities and offer normative and practical solutions to ensure legal certainty. By using a normative juridical approach and a literature review of Indonesian positive legal regulations and doctrines, this study is expected to contribute to the formation of a ius constituendum that is adaptive to the digital era. The results of the study demonstrate the urgency of reforming national criminal law to accommodate the legal status and responsibilities of AI in the Indonesian justice system.