Abstract:Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not…
ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Abstract:This study aims to examine the strategic role of professional associations in early childhood education policy implementation, focusing on HIMPAUDI East Kalimantan. Non-formal early childhood educators in developing regions…
ons face severe structural vulnerabilities, characterized by a substantial policy gap between central government expectations and local capacities, geographical isolation, and low digital literacy. Utilizing a descriptive qualitative design, this research gathered empirical data through in-depth interviews with the Regional Head of HIMPAUDI East Kalimantan and document analysis. The findings reveal that the association does not merely serve as a gathering platform but functions as a vital strategic partner for local governments. Through multi-layered communication, self-funded tiered training programs, and data-driven political lobbying, the association successfully translates rigid macro-regulations into applicable classroom practices while securing local financial incentives for marginalized educators. This community-based resilience mechanism effectively mitigates administrative burdens and compensates for local government bureaucracy delays. The study implies that local governments should transition toward a co-governance model by formally involving professional networks in policy formulation to ensure equitable educational quality in the new capital city (IKN) era.
Abstract:This background is based on the importance of the effective leadership role of madrasah principals in improving teacher performance, particularly at Padangsidimpuan State Islamic Junior High School. Challenges such as lack…
ck of teacher motivation, minimal professional training, and suboptimal communication between leaders and staff are factors that hinder performance improvement. Therefore, adaptive and innovative leadership strategies are needed to create a conducive work environment and encourage improvements in the quality of education. Methodology: This research uses a descriptive qualitative approach with data collection methods through participant observation, in-depth interviews, and documentation studies at MTsN 1, MTsN 2, and MTsN Preparatory State Islamic Junior High School 3. Padangsidimpuan. Data were analyzed using the Miles and Huberman model through data reduction, data presentation, and conclusion drawing. The results of this study showed that the madrasah principal implemented eight main strategies in building effective leadership to improve teacher performance; (1). Coaching strategy, through training, individual mentoring, and Professional Learning Community (PLC). (2). Supervision strategy, based on participatory academic supervision and constructive feedback. (3). Motivation strategy, through verbal appreciation, emotional support, and professional development. (4). Reward strategy in the form of certificates, incentives, and additional task trust. (5). Discipline strengthening strategy with a systemic, restorative approach, and based on a collective work culture. (6). Family gathering strategy to build emotional bonds and social capital in the madrasah environment. (7). Structured academic supervision strategy through a cycle Collaborative planning, observation, and reflection. (8) Lesson Study strategy as a vehicle for developing distributive leadership and improving the quality of learning. Effective leadership of madrasah principals is built through a holistic approach that integrates administrative, pedagogical, and relational aspects. The implemented strategy has proven significant in improving teacher performance through increased competence, motivation, collaboration, and a positive work culture. This study recommends the need to strengthen teacher development programs and leadership training based on Islamic values for the sustainable improvement of educational quality in madrasahs.
Abstract:Financial statement manipulation persists despite the application of accounting principles. This study aims to analyze the influence of accounting principles on the tendency of financial statement manipulation from a behavioral…
avioral theory perspective. A Systematic Literature Review was conducted on 30 national and international articles published between 2014 and 2024. The results indicate that flexibility in accounting standards and subjective judgment increase the likelihood of earnings management, which is influenced by performance pressure and incentive systems. This study emphasizes the importance of consistent accounting principles and behavioral control in reducing financial statement manipulation.
Abstract:This research examines how decentralization policy in Indonesia shapes public administration strategies in tourism destination development across two major cities in West Sumatera: Padang City and Bukittinggi City, which…
possess distinct geographical characteristics, governmental structures, and fiscal capacities. Through a comparative literature study finds that Padang City adopts a coastal modernization strategy oriented toward infrastructure and MICE (Meetings, Incentives, Conventions, and Exhibitions), whereas Bukittinggi City develops a heritage conservation and community based governance approach. Decentralizations demonstrates a characteristics of asymmetrical governance, where fiscal capacity and geographical context significantly determine the local government’s ability to formulate tourism strategies. This study contributes to the theory of destination governance and decentralizations by ooffering the perspective that regional autonomy does not automatically enhance policy effectiveness: rather, it must be supported by institutional capacity, collaboration, and policy fit with the unique characteristics of the tourist destination.
Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:This study aims to analyze the correlation between Leadership Responsibility, Reward Giving, and Promotion on Employee Dedication within the Ministry of Religious Affairs of the Riau Islands Province. This research employs…
ys a quantitative approach with a correlational method to determine the extent to which these three variables influence employee dedication both individually and simultaneously. The research sample was selected using cluster sampling, representing the central region (Karimun Regency), eastern region (Tanjungpinang City), and western region (Natuna Regency), totaling 72 respondents, of which 52 were used as the main sample and 20 as a trial sample. The findings indicate that leadership responsibility positively affects employee dedication, emphasizing the importance of leaders who provide clear guidance, foster effective communication, and create a work environment that supports motivation and performance. Reward giving is shown to enhance Employee Dedication by motivating them to achieve work targets and strengthening organizational loyalty. Meanwhile, promotion serves as a career incentive that encourages commitment and responsibility in task execution. Simultaneous analysis shows that these three variables collectively contribute significantly to improving employee dedication. These findings underscore that a combination of responsible leadership, an effective reward system, and transparent promotion policies can strengthen loyalty, commitment, and work ethic among employees in the Ministry of Religious Affairs. This study provides important implications for human resource management development in the public sector, particularly in strategies aimed at enhancing employee performance and dedication through appropriate managerial policies.
Abstract:This study examines the impact of four key marketing variables product quality, price, persuasive communication, and incentives on brand image and purchasing decisions among medical practitioners in Cilegon, Indonesia. Drawing…
rawing on a sample of 225 physicians, dentists, and pharmacists, data were collected via an online Likert‐scale questionnaire and analyzed using confirmatory factor analysis and structural equation modeling (SEM). Results indicate that product quality and incentives exert statistically significant positive effects on brand image (β = 0.284, p = 0.011; β = 0.291, p = 0.003, respectively), while price and persuasive communication do not achieve significance. Furthermore, incentives also demonstrate a significant positive influence on purchase decisions (β = 0.206, p = 0.047), whereas other independent variables, including brand image, fail to show a direct effect. Model fit indices (CMIN/DF = 1.122; GFI = 0.90; RMSEA = 0.016; p = 0.061) confirm an overall good fit. These findings underscore the critical role of maintaining high product standards and ethical incentive programs in strengthening brand perception and stimulating purchase behavior in a competitive pharmaceutical landscape. Theoretical contributions include the integration of marketing, consumer behavior, and brand management theories within a single SEM framework. Practically, pharmaceutical firms operating in emerging markets should prioritize consistent quality assurance and transparent incentive mechanisms to enhance both brand equity and sales performance.
Abstract:The phenomenon of escalating anime consumption as a form of entertainment among junior high school students (Sekolah Menengah Pertama, SMP) generates an imperative to comprehend its psychological and educational ramifications,…
tions, particularly concerning learning motivation. This study employs a systematic literature review methodology to analyze the correlation between anime exposure and the learning motivation levels of SMP students, with a particular focus on both intrinsic and extrinsic motivational dimensions. The synthesized literature reveals that anime, through its narrative complexity, visual quality, and motivational character portrayal, functions as a stimulus capable of enhancing intrinsic motivation by instilling ethical values and achievement-oriented zeal, as well as facilitating extrinsic motivation via social recognition incentives and identity aspirations. This augmentation in motivation contributes positively to increased concentration, active participation, and learning perseverance. Nonetheless, findings also indicate potential risks of diminished learning efficacy attributable to disproportionate time allocation towards excessive anime viewing, which may adversely impact academic performance. The contribution of this research lies in the integration of motivational theory (intrinsic and extrinsic) with media effects theory within the context of anime genres—particularly the action genre—to explicate the dynamics of media influence on cognitive, affective, and behavioral learning facets. Overall, the study concludes that the influence of anime consumption on junior high school students’ learning motivation is dualistic in nature; anime can serve as a facilitative medium for learning motivation when consumed in a controlled manner. Therefore, time management and content comprehension emerge as critical factors in optimizing the educational benefits of anime consumption without eliciting detrimental consequences on academic achievement.
Abstract:The growing dominance of impulse buying within TikTok's live streaming commerce, particularly in the Fashion product segment, signifies a transformation in digital consumer behavior influenced by the dynamics of real-time…
e interactivity and incentive-based promotional strategies. This study empirically examines the effects of real-time interactivity and promotion incentive information on impulse buying behavior, with perceived trust serving as a mediating variable that explains the psychological pathway between digital stimuli and spontaneous purchase decisions. Employing a quantitative approach with an associative causal design, data were collected from 231 active TikTok users in Indonesia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. The analysis reveals that both exogenous variables significantly enhance the tendency for impulsive purchases, both directly and indirectly through the mediation of perceived trust. Responsive real-time interactions and exclusive, time-sensitive promotions effectively foster consumer trust in sellers, which subsequently accelerates unplanned buying behavior. These findings advance theoretical discourse in digital marketing literature by emphasizing the critical integration of interactivity, promotional stimuli, and affective trust mechanisms in shaping purchasing decisions within persuasive and simultaneous digital environments. The practical implications of this study offer strategic insights for businesses, encouraging the optimization of interactive features and promotional tactics to establish credibility and drive instant sales conversions in the context of e-commerce live streaming.