Jurnal GICI Jurnal Keuangan dan Bisnis

PERAN BUDAYA ORGANISASI DALAM MEMEDIASI PELATIHAN KERJA, KEPEMIMPINAN DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DI RUMAH SAKIT KENARI GRAHA MEDIKA CILEUNGSI -BOGOR

Farzaher Rahmanullah, Abdul Hamid, Aries Zuswana — Mon, 08 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of job training, leadership, and job satisfaction on employee performance, both directly and through organizational culture as a mediating variable. The research used a quantitative approach with path analysis and Sobel test. The results indicate that job training (p = 0.487) and job satisfaction (p = 0.840) do not have a significant direct effect on employee performance. Conversely, leadership has a positive and significant effect on performance (p = 0.003). Organizational culture also shows a significant positive effect on performance (p = 0.000). Indirectly, job training, leadership, and job satisfaction significantly influence employee performance through organizational culture, as evidenced by the Sobel test (z > 1.65 and p < 0.05). These findings demonstrate that organizational culture plays a strong mediating role, functioning as a full mediator (in the relationship between training and job satisfaction with performance) and as a partial mediator (in the relationship between leadership and performance). The study emphasizes the importance of building a strong organizational culture to enhance the impact of training, leadership, and job satisfaction on employee performance.

PENGARUH KEPEMIMPINAN, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN SMK NEGERI 1 SURABAYA

Desy Indayani, Aries Zuswana — Mon, 08 Dec 2025 00:00:00 +0700

The objectives of this study are: (1) To determine whether leadership, motivation, and work environment factors partially have a significant influence on employees at SMK Negeri 1 Surabaya. (2) To determine whether leadership, motivation, and work environment factors collectively have a significant influence on employee performance at SMK Negeri 1 Surabaya. (3) To determine which factor, among leadership, motivation, and work environment, has the most dominant influence on employee performance at SMK Negeri 1 Surabaya. (4) Do leadership, motivation, and work environment factors simultaneously influence employee performance at SMK Negeri 1 Surabaya? The type of research used is quantitative research. The population in this study was 40 employees. The sampling method used saturated samples. The data collection technique used was a questionnaire. The data analysis technique used was validity test, reliability, multiple linear regression and T test. Based on the test results using SPSS analysis to test the influence of several variables on the performance of employees of SMK Negeri 1 Surabaya and some discussions of the results presented. With the research that has been done, it was found that Leadership (X1), Motivation (X2), and Work Environment (X3) have a positive effect on employee performance (Y) of SMK Negeri 1 Surabaya with an F count value of 744.643> F table 2.886. While partially the variable X1 has a sig. 0.035 <0.05 against Y, the variable X2 against Y has a sig. 0.001 <0.05, and the variable X3 has a sig. 0.008 < 0.05 on Y. Meanwhile, simultaneously there is a positive and significant influence between Leadership, Motivation, and Work Environment on Employee Performance at SMA Negeri 1 Surabaya. This is evidenced by the Sig. value of 0.000 < 0.05 and Fh > Ft = 744.643 > 2.866.

PENGARUH KEPEMIMPINAN, MOTIVASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA GURU SMK NEGERI 1 SURABAYA

Sari Okta Rahmalina, Abdul Ghofar — Mon, 08 Dec 2025 00:00:00 +0700

achieving the goal of quality education. However, in practice, teacher performance often faces various challenges that can impact the effectiveness of the learning process. Therefore, it is important to understand the factors that can influence teacher performance, such as leadership, motivation, and organizational commitment. This study aims to determine whether leadership, motivation, and organizational commitment influence teacher performance. This study used a quantitative approach with a causal associative research approach. A population of 100 respondents served as the independent variable. Data collection techniques included observation, interviews, and questionnaires. Multiple linear regression was used for data analysis. The results showed that leadership significantly influenced teacher performance, motivation did not significantly influence teacher performance, while organizational commitment also significantly influenced teacher performance. Overall, leadership, motivation, and teacher commitment significantly influenced teacher performance at SMK Negeri 1 Surabaya, as evidenced by the calculated F-value > F-table.

PENGARUH GAYA KEPEMIMPINAN KEPALA SEKOLAH, MOTIVASI KERJA DAN INSENTIF TERHADAP KINERJA GURU SMK BINA SEJAHTERA 1 KOTA BOGOR

Bedah Jubaedah, Jahani — Mon, 08 Dec 2025 00:00:00 +0700

Teacher performance is a crucial factor in determining educational success. Every educational institution has a leader, the principal. Each principal has a different leadership style. This style influences their subordinates and even determines the success of the school they lead. Work motivation and incentives are crucial for teachers in carrying out their duties. The aim of studying is to analyze the influence of the principal's leadership style, work motivation, and incentives on teacher performance at SMK Bina Sejahtera 1 Bogor City. Teacher performance is a key factor in improving educational quality, so it is important to understand the factors that influence it. This study used descriptive and analytical methods with a quantitative approach. A random sampling technique was used to obtain a sample of one hundred people consisting of educators and educational staffs at SMK Bina Sejahtera 1 and 3 Bogor City. The research method used was a quantitative method with a survey approach. The population in this study were all teachers of SMK Bina Sejahtera 1 and 3 Bogor City, and the sample was determined using a purposive sampling technique. Data collection was carried out through a questionnaire that had been tested for validity and reliability. Data analysis used multiple linear regression. The results showed that leadership style had a positive, but not significant, effect. This occurs when a leader can influence the performance of his subordinates, but must be encouraged by good communication skills to all subordinates. Work motivation has a positive, but not significant, effect. This occurs when someone is encouraged to improve their performance, but it depends on the strength of that encouragement. Incentives have a positive and significant effect on performance. This is because when a leader provides incentives to a subordinate who has achieved good performance, they demonstrate the importance of the principal's role, competence in communication, and school management in addressing aspects of leadership, work motivation, and appropriate rewards for performance to improve the performance of educators.

PENGARUH KEMAJUAN TEKNOLOGI, PENGETAHUAN INVESTASI, DAN LITERASI KEUANGAN SYARIAH TERHADAP MINAT INVESTASI PADA CRYPTOCURRENCY

Lastri Wulansari, Rahmad Harddian — Tue, 16 Dec 2025 00:00:00 +0700

The rapid advancement of digital technology has significantly reshaped investment behavior, particularly among the younger generation,who show increasing interest in Cryptocurrency. This study aims to examine th einfluence of technological advancement, investment knowledge, and Islamic financial literacy on students’ interest in investing in Cryptocurrency. The research was conducted on students from the Faculty of Economics and Business at Universitas Kahuripan Kediri, cohorts 2022–2024. Using a quantitative approach, data were collected through questionnaires and analyzed with multiple linear regression via SPSS version 25. The findings indicate that technological advancement and investment knowledge have a positive and significant effect on Cryptocurrency investment interest. Conversely, Islamic financial literacy does not show a significant effect. These results suggest that access to technology and solid investment understanding are crucial in shaping youth investment preferences. This research provides insights for enhancing digital financial literacy in higher education and developing investment strategies aligned with Islamic values.

INOVASI PEMASARAN BERBASIS TEKNOLOGI INFORMASI PADA SMAN 8 TAMBUN SELATAN KABUPATEN BEKASI

YudiHaryanto, Abdul Ghofar — Tue, 16 Dec 2025 00:00:00 +0700

This study aims to analyze the implementation and impact of information technology-based

marketing innovation at SMAN 8 Tambun Selatan, Bekasi Regency, Indonesia. The research

uses a mixed-method approach combining qualitative and quantitative analysis. Data were

collected through interviews, observations, questionnaires, and documentation. The results

indicate that digital marketing innovations, particularly the use of social media, the official

school website, and stakeholder engagement, significantly increase student registration

rates. Statistical analysis shows that social media effectiveness (β = 0.45), website

information quality (β = 0.30), stakeholder involvement (β = 0.25), and digital marketing

strategy (β = 0.35) positively affect marketing performance (p < 0.05). The number of

student applicants increased by 25% after the implementation of digital technology, while

administrative efficiency improved by 66% and errors decreased by 80%. The study

concludes that technology-based marketing innovation strengthens school competitiveness

and institutional image in the digital era. However, challenges remain in staff digital literacy,

budget allocation, and network infrastructure.

ANALISIS PERHITUNGAN PPH PASAL 21 SEBAGAI UPAYA MENGOPTIMALKAN TAX PLANNING PPH BADAN

Mon, 08 Dec 2025 00:00:00 +0700

Tujuan dari penelitian ini adalah untuk meneliti ANALISIS PERHITUNGAN PPH PASAL 21 SEBAGAI UPAYA MENGOPTIMALKAN TAX PLANNING PPH BADAN (STUDI KASUS RS ABC DI TASIKMALAYA). Penelitian ini dilakukan pada periode 2024. Studi Kasus pada Rumah Sakit Ibu dan Anak yang berada di daerah Tasikmalaya – Jawa Barat, karena Rumah Sakit tersebut belum mengoptimalkan perencanaan pajak yang atas perhitungan PPh Pasal 21 yang akan berdampak pada PPh Badan di Rumah Sakit tersebut. Penelitian ini termasuk ke dalam jenis penelitian kualitatif dengan pendekatan studi kasus. Lokasi penelitian adalah Rumah Sakit ABC yang berada di Tasikmalaya – Jawa Barat. Data penelitian diperoleh melalui wawancara serta dokumentasi. Dokumen yang digunakan dalam penelitian ini antara lain laporan laba rugi tahun 2024, daftar PPh Pasal 21 karyawan tahun 2024, serta daftar PPh Pasal 21 tenaga medis tahun 2024.

SISTEM PENGGAJIAN PEGAWAI RUMAH SAKIT X DENGAN POLA REMUNERASI DALAM RANGKA EFISIENSI BIAYA DAN PENINGKATAN PRODUKTIVITAS PADA ERA JKN

Tue, 09 Dec 2025 00:00:00 +0700

The Indonesian government has committed to implementing a health insurance program, which began in January 2014, and encourages every hospital to participate in the National Health Insurance (JKN) program. The JKN program, which previously used a fee-for-service payment system, has changed from a fee-for-service system, meaning patients are charged according to the hospital's rates. This has changed to universal coverage, a prospective payment system based on the INA-CBGs reference rate. This is to ensure proper hospital management and efficiency and increased productivity. Currently, many hospitals still use payroll standards that refer to employee groups without considering remuneration patterns. Therefore, to achieve cost efficiency and increase productivity, a payroll system with a remuneration pattern is necessary

PENGARUH TRANSFORMASI ORGANISASI DAN GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KEPUASAN DAN KINERJA KARYAWAN MELALUI MEDIASI KEPUASAN KARYAWAN (STUDI KASUS: PT GRAHA SARANA DUTA)

Andri, Abdul Hamid, Hermawan — Tue, 16 Dec 2025 00:00:00 +0700

This study investigates the complex relationships between organizational transformation, transformational leadership style, employee satisfaction, and employee performance at PT Graha Sarana Duta (TelkomProperty), an Indonesian State-Owned Enterprise (BUMN) subsidiary undergoing continuous change. Specifically, this research examines the mediating role of employee satisfaction and the moderating effects of tenure and gender. A quantitative approach using Structural Equation Modeling – Partial Least Squares (SEM-PLS) with Multi-Group Analysis (MGA) was applied. Data was collected from 268 permanent employees of PT Graha Sarana Duta via an online questionnaire. The results indicate that transformational leadership style significantly and positively influences employee satisfaction (P=0.000), and employee satisfaction significantly and positively influences employee performance (P=001). A crucial finding is that employee satisfaction fully mediates the effect of transformational leadership style on employee performance (P=0.002), suggesting that leadership's impact on performance primarily occurs through increased job satisfaction. Conversely, organizational transformation does not significantly affect employee satisfaction or employee performance directly (P > 0.05), and its effects are not mediated by employee satisfaction. Tenure does not moderate any relationships. However, gender significantly moderates several relationships: the influence of transformational leadership on employee satisfaction and employee satisfaction on performance is stronger for men, while the influence of organizational transformation on employee satisfaction and performance is stronger for women. This study underscores the central role of employee satisfaction as a driver of performance and a key mechanism for transformational leadership. It also highlights the complex and often indirect impact of organizational transformation on human resource outcomes, as well as the need for gender-sensitive HR strategies. The novelty of this study lies in its comprehensive integration of variables, the specific context of an Indonesian BUMN subsidiary, and the in-depth multi-group analysis based on gender.

ANALISIS KINERJA KEUANGAN PADA PT. BANK SYARIAH INDONESIA,TBK DENGAN MENGGUNAKAN DUPONT SYSTEM PERIODE 2021-2023

Eka Chyntia, Lusi Dyana Hasra, Shalawati, Maisyuri, Hikalmi, Ana Zahara — Wed, 10 Dec 2025 00:00:00 +0700

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Bank Syariah Indonesia, Tbk periode 2021-2023 dengan menggunakan metode Dupont System. Dupont System merupakan alat analisis keuangan yang memberikan gambaran menyeluruh mengenai kinerja perusahaan dengan membagi Retur on Equity (ROE) menjadi tiga komponen utama, yaitu Net Profit Margin, Total Asset Turnover dan Equity Multiplier . Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan BSI selama tiga tahun terakhir. Metode analisis yang digunakan adalah pendekatan deskriptif kuantitatif, dengan menghitung rasio-rasio keuangan berdasarkan rumus Dupont dan menganalisis tren perubahan kinerja selama periode penelitian. Hasil penelitian menunjukkan bahwa kinerja keuangan PT. Bank Syariah Indonesia, Tbk mengalami fluktuasi selama periode 2021-2023. Pada tahun 2022 terjadi peningkatan ROE yang disebabkan oleh perbaikan Net Profit Margin dan efisiensi penggunaan aset . Namun pada tahun 2023, meskipun terjadi peningkatan pada Total Asset Turnover , ROE mengalami penurunan akibat penurunan laba bersih. Secara keseluruhan, analisis Dupont membantu mengidentifikasi faktor-faktor utama yang mempengaruhi kinerja keuangan perusahaan dan memberikan gambaran lebih komprehensif bagi manajemen dalam pengambilan keputusan.

EVALUASI PROGRAM PENDIDIKAN KARAKTER BERBASIS KETARUNAAN TINGKAT SEKOLAH MENENGAH KEJURUAN DI KABUPATEN BOGOR

Abdul Bung Hadi, Jahani — Tue, 16 Dec 2025 00:00:00 +0700

This study aims to evaluate the character education program based on cadetship at SMK Bina Sena Bogor using the CIPP (Context, Input, Process, Product) evaluation model. A mixed methods design was employed, combining quantitative data from questionnaires with qualitative data from interviews, observations, and document analysis. The analysis was conducted integratively to assess the program’s contextual relevance, input feasibility, process dynamics, and product outcomes. The findings reveal that in terms of context, the program aligns with the school’s vision and the maritime industry’s needs, although adjustments are required for today’s learners. Regarding input, regulations and facilities support the program, but instructors’ competencies need further development. In the process aspect, activities run as planned but remain dominated by instructive approaches that may foster bullying. For product, the program improves student discipline, yet responsibility and resilience are not optimally developed. The study concludes that the cadetship program is relevant and urgent, but improvements are needed in more humanistic coaching strategies, instructor capacity-building, and measurable evaluation tools for character development. The findings are expected to provide practical contributions for schools and academic contributions to the development of cadetship-based character education models at the vocational school level

PENGARUH GAYA KEPEMIMPINAN KEPALA SEKOLAH, KECERDASAN EMOSIONAL DAN DISIPLIN KERJA GURU TERHADAP KINERJA GURU PADA SMA NEGERI 1 BATUJAYA

Riki Haryanto, Abdul Ghofar — Wed, 10 Dec 2025 00:00:00 +0700

Tujuan penelitian untuk mengetahui, 1) Pengaruh Gaya Kepemimpinan Kepala Sekolah, Kecerdasan Emosional dan Disiplin Kerja Guru secara Bersama-sama terhadap Kinerja Guru pada SMA Negeri 1 Batujaya. 2) Pengaruh Gaya Kepemimpinan Kepala Sekolah terhadap Kinerja Guru Pada SMA Negeri 1 Batujaya. 3) Pengaruh Kecerdasan Emosional terhadap Kinerja Guru Pada SMA Negeri 1 Batujaya. 4) Pengaruh Disiplin Kerja terhadap Kinerja Guru Pada SMA Negeri 1 Batujaya. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah 60 guru. Metode pengambilan sampel menggunakan sampel jenuh. Teknik pengumpulan data yang dilakukan adalah kuesioner. Teknik analisis data yang digunakan adalah uji validitas, reabilitas, regresi linier berganda dan uji T. Hasil penelitian menunjukan: 1) Terdapat pengaruh positif dan signifikan Gaya Kepemimpinan Kepala Sekolah, Kecerdasan Emosional dan Disiplin Kerja Guru secara bersama-sama terhadap Kinerja Guru pada SMA Negeri 1 Batujaya. Hal ini dibuktikan dengan perolehan nilai Sig. 0,000 < 0,05 dan F_h > F_t = 22,975 > 2,769. 2) Terdapat pengaruh positif dan signifikan Gaya Kepemimpinan Kepala Sekolah terhadap Kinerja Guru Pada SMA Negeri 1 Batujaya. Hal ini dibuktikan dengan perolehan nilai sig. 0,002 < 0,05 dan t_h > t_t=3,232 > 2,003. 3) Terdapat pengaruh positif dan tidak signifikan Kecerdasan Emosional Guru terhadap Kinerja Guru Pada SMA Negeri 1 Batujaya. Hal ini dibuktikan dengan perolehan nilai sig. 0,133 > 0,05 dan th < t_t = 1,526 < 2,003. 4) Terdapat pengaruh positif dan signifikan Disiplin Kerja Guru terhadap Kinerja Guru Pada SMA Negeri 1 Batujaya. Hal ini dibuktikan dengan perolehan nilai sig. 0,006 < 0,05 dan th > t_t = 2,872 > 2,003

PENGARUH LAYANAN, PROMOSI, DAN DISKON TERHADAP KEPUTUSAN PEMBELIAN LAYANAN MELALUI APLIKASI MAXRIDE DI KOTA MEDAN

Fandi Iskandar Sopang, Budi Antoro, Listya Junaidi — Fri, 12 Dec 2025 00:00:00 +0700

In the city of Medan, there are many online transportation services such as Go-Jek, Grab, Maxim, and indriver. However, in 2024, Maxride arrived in Medan as an online transportation service in the form of Bajai. Based on an interview with Jun Franco Purba, National Service Manager of PT BAJAJ AUTO INDONESIA, there are currently more than 150 Bajai units operating in Medan. In addition, this Bajaj-style transportation has its own appeal among children and also serves as a way to cure nostalgia among parents. However, the increasingly fierce business competition, especially from similar companies, requires companies to move faster in finding consumers. The purpose of this study is to determine the factors that influence the purchasing decisions of Maxride app users in the city of Medan. The research method used is quantitative research using SEM (SmartPLS) analysis. The population in this study consisted of 2,245 users, and the sample was taken using the Slovin formula with a margin of error of 10%, resulting in a sample size of 96 respondents. The results show that the variables of service and promotion have a significant effect on the purchasing decisions of Maxride app users, accounting for 88.2%. However, the discount variable does not have a significant effect on purchasing decisions. These findings indicate that the purchasing decisions of active users are more influenced by factors such as convenience, service quality, response speed, and the effectiveness of informative promotions than by price discounts. Discounts are considered to have no significant impact due to their inconsistent nature, relatively small discount values, and the fact that purchasing decisions are more driven by user needs and loyalty to the service

PENGARUH BUDAYA KERJA ORGANISASI, KEPEMIMPINAN KEPALA SEKOLAH DAN KOMPENSASI TERHADAP PRODUKTIVITAS GURU TINGKAT PAUD PADA SEKOLAH-SEKOLAH SWASTA DI JAKARTA SELATAN PERIODE TAHUN AJARAN 2019-2023

Ruth Agustina, Jahani — Fri, 12 Dec 2025 00:00:00 +0700

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Budaya Kerja Organisasi, Kepemimpinan Kepala Sekolah dan Kompensasi terhadap Produktivitas Guru tingkat PAUD pada Sekolah-Sekolah Swasta di Jakarta Selatan Periode Tahun Ajaran 2019-2023. Jenis penelitian yang digunakan adalah penelitian penjelasan dengan metode penelitian berupa pengumpulan data menggunakan kuesioner. Model analisis data yang digunakan adalah analisis regresi linier berganda. Pemilihan sampel dilakukan dengan cara pengambilan sampel acak sederhana. Adapun sampel tersebut berjumlah 94 responden, dengan menggunakan analisis regresi linier berganda.

Hasil uji koefisien determinasi menunjukkan bahwa faktor variabel budaya kerja, kepemimpinan kepala sekolah dan kompensasi sebesar 31.1% memberikan kontribusi terhadap produktivitas guru dan sisanya sebesar 68.9% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini. Sedangkan hasil uji F menunjukkan bahwa secara simultan variabel budaya kerja, kepemimpinan kepala sekolah dan kompensasi secara serempak berpengaruh positif dan signifikan terhadap produktivitas guru PAUD di Jakarta Selatan pada tahun 2019-2023 dengan hasil analisis yaitu nilai F_hitung (14.997) > F_tabel (2.70). Hasil uji t menunjukkan bahwa variabel budaya kerja organisasi menunjukkan hasil thitung (5.496) kemudian variabel kepemimpinan kepala sekolah menunjukkan hasil analisis t_hitung (-1.434), dan kompensasi menunjukkan hasil analisis t_hitung sebesar (1.479) dimana t_tabel (1.98) maka secara parsial variabel budaya kerja berpengaruh positif serta signifikan terhadap produktivitas, sedangkan variabel kepemimpinan kepala sekolah tidak berpengaruh positif serta tidak signifikan terhadap produktivitas guru dan variabel kompensasi juga tidak berpengaruh positif dan signifikan terhadap produktivitas guru. Variabel yang dominan mempengaruhi produktivitas guru adalah variabel budaya kerja.

PENGARUH LITERASI KEUANGAN, KEMUDAHAN AKSES DAN GAYA HIDUP TERHADAP PENGGUNAAN PINJAMAN ONLINE (STUDI KASUS MAHASISWA GENERASI Z DI STIE GICI BUSINESS SCHOOL BOGOR)

Ninih Mutmainah, Yumartono — Fri, 12 Dec 2025 00:00:00 +0700

Perkembangan teknologi finansial telah menyebabkan maraknya fenomena penggunaan pinjaman online, terutama di kalangan Generasi Z yang sangat terikat dengan digitalisasi. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kemudahan akses, dan gaya hidup terhadap penggunaan pinjaman online oleh mahasiswa Generasi Z di Sekolah Bisnis STIE GICI Bogor. Metode yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan analisis regresi linier berganda. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada 58 responden yang dipilih secara purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial, literasi keuangan, kemudahan akses, dan gaya hidup berpengaruh signifikan terhadap penggunaan pinjaman online. Secara simultan, ketiga variabel independen tersebut juga berpengaruh signifikan terhadap keputusan mahasiswa untuk memanfaatkan layanan pinjaman digital. Temuan ini menyoroti kebutuhan mendesak untuk meningkatkan edukasi keuangan dan memperkuat literasi digital yang bertanggung jawab di kalangan mahasiswa untuk meminimalkan risiko keuangan di masa mendatang. Penelitian ini diharapkan dapat memberikan kontribusi bagi lembaga pendidikan, regulator, dan pelaku industri fintech dalam mengembangkan strategi perlindungan konsumen dan mendorong praktik keuangan yang sehat dan berkelanjutan.

Kata Kunci: Literasi Keuangan, Kemudahan Akses, Gaya Hidup, Pinjaman Online, Generasi Z.

DETERMINAN PENGELOLAAN DANA DESA DI DESA KARANGASEM, KECAMATAN SAYUNG, DEMAK

Muhammad Nizar Ali, Devi Permatasari — Tue, 16 Dec 2025 00:00:00 +0700

This study aims to analyze various factors influencing Village Fund management in Karangasem Village, Sayung District, Demak Regency. The Village Fund allocation is Rp 883,377,000 in 2024. The study used a quantitative approach with an analytical survey method for 75 respondents. The data was collected through a Likert-scale questionnaire and analyzed using multiple linear regression techniques. The results showed that accountability, supervision, and the competence of village officials positively and significantly influenced Village Fund management. Meanwhile, community participation and transparency did not have a significant effect. Simultaneously, all five variables influenced Village Fund management with a coefficient of determination of 79.2%. The researchers concluded that accountability and the competence of village officials were the dominant factors in effective Village Fund management

PENGARUH PROMOSI DAN BRAND IMAGE TERHADAP MINAT BELI KONSUMEN PADA PLATFORM SHOPEE (STUDI KASUS MAHASISWA FEB UNIK)

Elly Anugrah Utami, Yudiarto Perdana Putra — Tue, 16 Dec 2025 00:00:00 +0700

Purchasing products online is very easy through an online shop, namely Shopee. Shopee is one of the leading e-commerce in Indonesia. Since its launch until now, Shopee's basic services can be used by everyone for free. As one of the most visited marketplaces, Shopee provides a variety of complete offers. The ease of online shopping has many factors that can influence purchasing interest. This study aims to determine the effect of Promotion and Brand Image on Consumer Purchase Interest on the Shopee platform for FE University of Kadiri students. This type of research is quantitative and tests hypotheses to explain the relationship between variables. 90 respondents are the sample of this study. The purposive sampling and snowball sampling methods were used to distribute questionnaires to students of the Faculty of Economics majoring in S1 Management, University of Kadiri, who have Shopee e-commerce applications and have made purchases / transactions. Researchers use multiple linear regression analysis. The test results show partially and simultaneously that promotion and brand image have a positive and significant effect on purchasing interest.

DETERMINASI KUALITAS LAPORAN KEUANGAN PADA AKUNTABILITAS KINERJA PEMERINTAH DAERAH

Nandila Feby Izami , Farida, Anissa Hakim Purwantini — Tue, 16 Dec 2025 00:00:00 +0700

The Performance Accountability Value of Government Agencies in the Magelang Regency Government can be improved through programs that support the achievement of strategic objectives, namely by increasing government performance accountability through financial statement opinions. In government agencies, financial reporting is a manifestation of performance accountability because financial statements are one of the government's responsibilities to the people for resource management and policy implementation. The Regional Apparatus Organizations of Magelang Regency were the object of research using purposive sampling techniques. The sample qualifications were employees with a minimum of one year of service and who performed accounting or financial administration functions. The test tool used was Structural Equation Modeling-Partial Least Squares. The results of the study reveal that the competence of Human Resources, Local Government Accounting Systems, and Internal Control Systems do not have an impact on the quality of financial reports. Even so, the quality of financial reports still contributes to improving performance accountability, but does not act as a mediator between the human resource competencies, SAPD, SPI and performance accountability. The implications of this research are to encourage the implementation of optimized quality financial reports and work accountability in local government

PERAN PAJAK KARBON DALAM MENDORONG INVESTASI HIJAU

Ida Ayu Nirma Prameswari, Pande Komang Liana Ratna, Ni Made Sintya Surya Dewi — Tue, 16 Dec 2025 00:00:00 +0700

Global warming and rising greenhouse gas emissions require developing countries to accelerate their transition toward a low-carbon economy, despite facing major challenges such as dependence on fossil fuels, limited green financing, and weak regulatory capacity. In this context, carbon tax is viewed as a fiscal instrument capable of providing a strong price signal for industries to reduce emissions while simultaneously directing investment flows toward green sectors. This study aims to analyze the effectiveness of carbon tax in developing countries, its relationship with the increase of green investment, and its role in accelerating the transition to a low-carbon economy. The research employs a qualitative approach through literature review of scientific journals, international reports, and government policies related to carbon pricing and green investment dynamics. The findings indicate that the effectiveness of carbon tax remains low due to minimal tax rates, limited sectoral coverage, and regulatory uncertainty; however, the instrument is proven to enhance green investment when the revenue is allocated productively. Furthermore, carbon tax plays a strategic role in promoting low-carbon economic transformation, particularly when integrated with national energy transition strategies and supported by fiscal incentives that encourage the adoption of clean technologies.