Jurnal Ekonomi Fakultas Ekonomi Universitas PGRI Adi Buana Surabaya
EKSPLORASI PERSPEKTIF BARU : KONTRIBUSI AKUNTANSI MANAJEMEN LINGKUNGAN DALAM KINERJA BISNIS DAN PEMBANGUNAN BERKELANJUTAN
This study aims to analyze the contribution of Environmental Management Accounting (EMA) to business performance and sustainable development in the Indonesian manufacturing sector. The research method used qualitative approaches. Qualitative data were obtained through in-depth interviews with managers and accountants in the cement, steel, and paper industries. The research findings indicate that EMA has a positive effect on business performance. Sustainable development is proven to mediate the relationship between EMA and business performance.Results also found significant differences between sectors, with the cement and steel industries being more progressive than the paper industry.The novelty of this research lies in the evidence that EMA in Indonesia is more dominant in increasing sustainable development than short-term profitability, with external factors such as regulations and the global market playing a stronger role than internal factors. This research also emphasizes the urgency of strengthening regulations and human resource capacity as prerequisites for accelerating EMA adoption.
Environmental Management Accounting (EMA)
DETERMINASI KUALITAS PRODUK, PENETAPAN HARGA, DAN STRATEGI PROMOSI TERHADAP KEPUASAN KONSUMEN (Studi Kasus Mahasiswa Ekonomi Syariah IAIN Kediri Pengguna Shopee)
Perkembangan teknologi tidak terlepas dari ruang lingkup perekonomian, baik mikro maupun makro. Teknologi memberikan sarana kemudahan bagi industri perdagangan melalui adanya perkembangan media transaksi seperti marketplace. Di Indonesia shopee menjadi marketplace dengan pengguna terbanyak dan memiliki fitur terlengkap. Produk yang diperjual belikan dalam shopee tentulah beragam dan dapat dijangkau oleh hampir seluruh wilayah di Indonesia. Dengan adanya keberagaman produk inilah akan menciptakan tingkat kepuasan yang beragam atas produk yang dibeli, baik terkait dengan kualitas produk, harga, serta strategi promosi. Penelitian ini bertujuan untuk mengkaji determinasi kualitas produk, penetapan harga, dan strategi promosi terhadap kepuasan konsumen dengan studi kasus mahasiswa IAIN Kediri pengguna shopee. Penelitian ini memakai pendekatan kuantitatif dengan jumlah sampel 115 yang ditentukan melalui teknik probability sampling. Data penelitian dikumpulkan melalui penyebaran kuisioner. Hasil analisis menunjukkan kualitas produk memengaruhi kepuasan konsumen, penetapan harga tidak memengaruhi kepuasan konsumen, dan strategi promosi memengaruhi kepuasan konsumen.
PENGARUH FCF DAN KEBIJAKAN DIVIDEN PADA PEMBIAYAAN DAN UTANG PERUSAHAAN
The goal of this study is to look at how dividend policy and free cash flow affect the debt and financing policies of industrial companies. This study takes a quantitative approach by looking at financial statements from industrial companies listed on the Indonesia Stock Exchange from 2021 to 2025. This sampling method used purposive sampling, which means choosing samples based on certain criteria (in this case, the study's goals). It included 13 companies for a five-year observation period. We used statistical software to figure out descriptive statistics, frequency counts, and percentage scores from the data we collected. We also used classical assumption tests, multiple linear regression analysis, and hypothesis tests. The study used purposive sampling to choose a sample of 65 financial reports. We used SPSS version 24's analysis tools to work with the data we got. This study used classical assumption tests and normality tests to do hypothesis testing with multiple linear regression methods. The results show that dividend policy has a big effect on how companies handle their finances and debts. Free cash flow also shows that the industrial sector has a big effect on how companies get money and how they handle debt.
dividend policy; free cash flow; financing policy; debt policy; industrial sector.
Revitalisasi Destinasi Wisata Bukit Kasih Kanonang melalui SWOT, TALC dan Green Accounting
This study examines the revitalization strategy of Bukit Kasih Kanonang within the framework of the Tourism Area Life Cycle (TALC) by integrating SWOT analysis and Green Accounting. In recent years, the destination has experienced stagnating visitor growth, declining facility quality, and reduced competitiveness, raising concerns about its long term sustainability. The purpose of this research is to analyze the destination’s life cycle position, identify internal and external strategic factors, and formulate a rejuvenation model grounded in environmental accountability. The study employs a descriptive qualitative approach strengthened by strategic quantitative analysis. Data were collected through direct observation, visitor questionnaires based on the 4A components (attraction, accessibility, amenities, ancillary services), in-depth interviews with local stakeholders, and document analysis. IFAS and EFAS matrices were used to evaluate internal and external factors, while the SWOT framework was integrated with a Green Accounting perspective to simulate environmental cost allocation and sustainability reporting mechanisms. The findings indicate that the destination is in the stagnation phase tending toward early decline, characterized by strong spiritual and natural attractions but weakened supporting amenities and management systems. Although external opportunities such as the growing trend of religious tourism exist, limited managerial integration and the absence of environmental accounting reduce adaptive capacity. The study concludes that rejuvenation should be understood as a structural transformation toward sustainable governance, integrating ecological accountability, green facility revitalization, and strategic differentiation to enhance long term competitiveness.
Program Studi Hospitaliti dan Pariwisata
PERAN INTERNAL AUDITOR DALAM MENCEGAH DAN MENDETEKSI KECURANGAN PADA ORGANISASI
Fraud is a serious problem that can threaten the sustainability of organizations in both the public and private sectors. One control mechanism that plays an important role in preventing and detecting fraud is the internal audit function. This study aims to analyze the role of internal auditors in preventing and detecting fraud in organizations. The research method used is a qualitative approach with a literature study method that examines various scientific sources related to internal auditing, internal control, and fraud. The results show that internal auditors have a strategic role in identifying fraud risks, evaluating the effectiveness of internal control systems, and providing recommendations for improvement to management. In addition, internal auditors contribute to strengthening anti-fraud awareness through improved governance and internal control practices. Therefore, the existence of an independent and professional internal audit function is essential to minimize the risk of fraud in organizations.
MEMBANGUN KEUNGULAN KOMPETITIF YANG BERKELANJUTAN DI INDUSTRI SEKURITAS MELALUI BLUE OCEAN STRATEGI TERHADAP MAYBANK SEKURITAS
Indonesian securities industry experiencing increasingly complex dynamics amid rapid digitalization and financial technology disruption. Growing investor expectations for faster, more efficient, and affordable services are compelling securities firms to innovate strategically. In this context, Maybank Sekuritas Indonesia faces the challenge not only competing within a saturated market but also creating new market space through the integration of the Blue Ocean Strategy. This study aims to analyze the application as means to build sustainable competitive advantage in the securities industry. The research focuses on digital service innovation, through the transformation of stock trading applications designed to provide financial education, intelligent analytics, and personalized user experiences. With qualitative case study method and a descriptive-analytical approach, data are collected through in-depth interviews, internal document analysis, and literature review related to innovation strategy and capital market management. The expected outcome of this study is a conceptual model of Blue Ocean Strategy integration relevant to Indonesia’s securities industry. This model is intended to serve as a framework for creating new value (value innovation), strengthening investor loyalty, and enhancing long-term corporate competitiveness. Academically, the findings contribute to the development of theories on strategic innovation and in the digital financial services sector.
Pengaruh Promosi Tiktok Dan Electronic-Word Of Mouth (E-Wom) Terhadap Impulsive Buying Generasi Z Pada Fore Coffee Wilayah Surabaya Dengan In-Trust Influencer Sebagai Variabel Moderasi
Penelitian ini bertujuan untuk mengkaji pengaruh Promosi Tiktok dan Electronic-Word of Mouth (e-WOM) terhadap Impulsive Buying Generasi Z pada Fore Coffee Wilayah Surabaya, dengan In-Trust Influencer sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Sampel penelitian berjumlah 180 responden yang merupakan responden dari Generasi Z yang mempunyai pengalaman membeli produk Fore Coffee di Surabaya. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan purposive sampling bedasarkan kriteria tertentu. Jumlah responden ditentukan menggunakan rumus Ferdinand. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh melalui penyebaran kuisioner kepada responden. Hasil pengujian hipotesis menggunakan software SmartPLS versi 4.1 dengan teknik bootstrapping. Hasil penelitian ini menunjukkan bahwa Promosi Tiktok (X1) dan Electronic-Word of Mouth (e-WOM) (X2) memiliki pengaruh positif dan signifikan terhadap Impulsive Buying (Y). Selain itu, In-Trust Influencer (Z) berpengaruh langsung terhadap Impulsive Buying (Y) serta mampu memoderasi secara parsial hubungan antara pengaruh Promosi Tiktok (X1) dan Electronic-Word of Mouth (e-WOM) (X2) terhadap Impulsive Buying (Y).
Manajemen Operasional Checking-In Terhadap Kapal Keagenan PT. Serasi Shipping Indonesia Cabang Banjarmasin
This study aims to gain an in-depth understanding and generate practical recommendations for improving effective and sustainable ship check-in management at PT. Serasi Shipping Indonesia, Banjarmasin Branch. The study used a qualitative descriptive approach, focusing on analyzing the ship check-in management process based on the POAC (Planning, Organizing, Actuating, Controlling) management function. The results indicate that the ship check-in process has been implemented systematically through planning stages, including document preparation and initial coordination with relevant agencies, resource organization and activity scheduling, ship inspections by a cross-agency team, and ongoing process monitoring and evaluation. The implementation of digital systems such as Inaportnet, online communication, and the implementation of one gate clearance also support service efficiency. Overall, the ship check-in management at PT. Serasi Shipping Indonesia, Banjarmasin Branch, can serve as an example of good agency operational governance practices, supported by effective communication, direct supervision, and flexibility in operational scheduling.
FROM DIGITAL-EXPOSURE TO PURCHASE-INTENTION: MODELING CONSUMER RESPONSES THROUGH AFFECTIVE, COGNITIVE, AND BEHAVIORAL MECHANISMS
The rapid expansion of digital marketing has fundamentally transformed the ways in which consumers interact with brands and make purchasing decisions. Understanding the psychological mechanisms that connect digital marketing stimuli with consumer behavior has therefore become increasingly important. This study investigates how the digital marketing environment and brand communication strategy influence purchase intention through affective, cognitive, and behavioral consumer responses. Drawing upon the Stimulus–Organism–Response (S-O-R) framework, this research proposes an integrated model explaining how marketing stimuli shape consumer decision-making processes in digital contexts. A quantitative research design was employed using survey data collected from digital consumers in East Java, Indonesia who actively interact with marketing content on social media and online platforms. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships among the constructs. The results reveal that both digital marketing environment and brand communication strategy significantly influence affective response, cognitive evaluation, and behavioral engagement. Furthermore, these consumer responses positively affect purchase intention, indicating that emotional experiences, rational evaluations, and active engagement jointly shape consumer purchasing decisions. The findings contribute to digital marketing literature by empirically validating the affective–cognitive–behavioral mechanism within an integrated marketing stimulus framework in an emerging market context. The study also provides practical insights for marketers seeking to design more effective digital marketing strategies that foster consumer engagement and strengthen purchase intentions.
THE EFFECT OF SIMRS IMPLEMENTATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT RSIA MUHAMMADIYAH PROBOLINGGO
This study aims to analyze the effect of SIMRS implementation and organizational culture on the performance of employees at RSIA Muhammadiyah Probolinggo. It is expected to provide an empirical description and basis for developing strategies to improve human resource quality and SIMRS effectiveness in order to support optimal health services. The research method used is quantitative with a cross-sectional study approach. The population consisted of 166 SIMRS users, while the sample consisted of 92 people, but only 89 people met the requirements. The SIMRS application implementation variable was measured based on five main dimensions, including: Information Quality, System Quality, Service Quality, User Satisfaction, Net Benefit, and Organizational Culture Variables. Data analysis used path analysis with Smart PLS and contingency coefficient tests as an alternative to influence tests. The results of the bootstrapping analysis showed that most of the variables tested did not have a significant effect on user satisfaction, with only the Cultural Norm variable on User Satisfaction showing a significant effect. User satisfaction with SIMRS has not contributed directly to improved performance. Organizational culture has a positive and significant effect on SIMRS user satisfaction. The conclusion of this study is that the implementation of SIMRS has not had a significant effect on employee performance. Organizational culture has a positive and significant effect on SIMRS user satisfaction and indirectly plays a role in encouraging employee performance. Performance improvement is directed not only at aspects of information technology, but also at strengthening organizational culture and increasing human resource capacity.
Analisis Journey Map dengan Last Mile Failure dan Dampaknya Terhadap Kepatuhan Pelaporan SPT Tahunan
Penelitian ini bertujuan untuk menganalisis pengalaman wajib pajak dalam menggunakan sistem Coretax 2026 dalam pelaporan SPT Tahunan, dengan fokus pada fenomena last mile failure yang mempengaruhi kepatuhan pelaporan pajak. Melalui pendekatan Narrative Inquiry yang diperkaya dengan Qualitative Content Analysis (QCA), penelitian ini menggali pengalaman subjektif pengguna untuk memahami tantangan teknis dan prosedural yang dihadapi selama proses pelaporan. Hasil penelitian menunjukkan bahwa masalah utama yang dihadapi pengguna adalah kegagalan fitur otomatisasi, terutama pada fitur prefill bukti potong yang tidak sinkron, yang menyebabkan ketidaknyamanan dan frustrasi. Selain itu, hambatan pada tahap finalisasi, seperti kegagalan tanda tangan digital, memperburuk pengalaman pengguna dan meningkatkan biaya kepatuhan. Penelitian ini merekomendasikan perbaikan dalam sinkronisasi data, penyederhanaan antarmuka pengguna, serta peningkatan transparansi sistem untuk mengurangi beban psikologis dan memperbaiki kepatuhan wajib pajak. Kontribusi penelitian ini penting untuk pengembangan sistem perpajakan digital yang lebih inklusif dan responsif terhadap kebutuhan pengguna.
Development of Smart Tourism as an Innovative Strategy to Increase Regional Economic Capacity in the Coastal Region of East Java
This study aims to analyze the development of smart tourism as an innovative strategy in increasing regional economic capacity, with a focus on case studies in the coastal areas of East Java, namely Banyuwangi, Situbondo, and Gresik. A qualitative-descriptive approach was used through in-depth interviews, field observations, and documentation studies to explore the practice of implementing tourism digitalization and its impact on local communities. The results of the study show that the integration of information and communication technology in the management of tourist destinations is able to expand promotion, encourage service innovation, and empower MSMEs and local communities. However, digital infrastructure gaps, low technological literacy, and lack of synergy between stakeholders remain significant challenges. This research contributes theoretically to expanding the understanding of the concept of smart tourism in the context of developing countries and practically provides a strategic model that can be adopted by local governments and tourism industry players. These findings confirm that the success of smart tourism is highly dependent on multi-sector collaboration, participatory approaches, and the inclusive and sustainable use of technology to drive the economic growth of coastal areas
Pengaruh E-Service Quality Terhadap E-Customer Loyalty Pada Personal Shopper Dengan E-Customer Satisfaction Sebagai Variabel Intervening
Changes in consumer behavior in shopping, especially online, triggered by the Covid-19 pandemic in Indonesia, have prompted one shopping center to innovate and adapt. One of the shopping center's efforts is to launch a personal shopper application to remain competitive during the pandemic. This study aims to analyze the effect of e-service quality and e-customer satisfaction as intervening variables on e-customer loyalty in personal shopper application services. The research method is a quantitative approach, with a survey of 256 respondents who have shopped through a personal shopper application in the last 3 months. Data processing was performed using SmartPLS version 4.0. The results showed that e-service quality had a positive and significant effect on e-customer satisfaction; e-service quality also had a positive and significant effect on e-customer loyalty; e-customer satisfaction had a positive and significant effect on e-customer loyalty; and e-customer satisfaction was proven to be an intervening variable in the relationship between e-service quality and e-customer loyalty.
TANTANGAN PERPAJAKAN ATAS EKONOMI DIGITAL : STUDI FENOMENOLOGI DALAM MERUMUSKAN KEBIJAKAN KEBERLANJUTAN DI INDONESIA
The transformation of the digital economy has presented significant challenges to the conventional tax system, particularly in the context of law enforcement, compliance, and regulatory accuracy. This study aims to analyze the perceptions, experiences, and constraints of digital economy actors regarding the current tax system, as well as to formulate adaptive and digital-native policy directions. The research method used is a qualitative approach with a phenomenological design through in-depth interviews with key informants from various sectors such as digital MSMEs, tax authorities, and academics. Data analysis techniques are carried out using an interpretive approach through the stages of data reduction, data presentation, and thematic conclusion drawing. The findings indicate regulatory gaps, low tax awareness, limited fiscal capacity, and weak digital law enforcement. Lessons learned from other countries such as India, Australia, and Estonia highlight the importance of technology integration and collaborative approaches. This research contributes theoretically to the development of the concept of digital fiscal governance and encourages tax policy reform based on the realities of digital businesses in Indonesia. Practical implications include recommendations for more flexible regulatory design, increased tax literacy, and the development of data- and algorithm- based monitoring systems. This research opens up opportunities for further research in the areas of digital taxation, fiscal governance, and compliance behavior in the digital economy.
DAMPAK HARGA, KUALITAS PRODUK DAN PERCEIVED EASE OF USE PADA KEPUTUSAN PEMBELIAN SMARTPHONE ANDROID OPPO SURABAYA
Keberadaan handphone menjadi kebutuhan sehari-hari masyarakat, dimana handphone memberikan kemudahan berkomunikasi. Salah satu handphone yang ada adalah smartphone OPPO. Tujuan penelitian menganalisis pengaruh harga, kualitas produk dan perceived ease of use pada keputusan pembelian smartphone Android OPPO Surabaya. Populasi penelitian adalah konsumen yang membeli Smartphone OPPO di Plaza Marina Surabaya, dengan jumlah sampel sebanyak 75 responden. Berdasarkan hasil uji validitas dapat dikatakan item pernyataan dari semua variabel dinyatakan valid dan semua variabel penelitian dinyatakan reliabel. Berdasarkan hasil opengolahan data dapat katakan uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas terpenuhi. Nilai Adjusted R Square sebesar 58,6%, artinya harga, kualitas produk dan perceived ease of use memberi kontribusi sedang pada keputusan pembelian. Hasil uji hipotesis dapat dikatakan harga dan kualitas produk berpengaruh signifikan pada keputusan pembelian Smartphone Android OPPO, sedangkan perceived ease of use tidak memberikan pengaruh pada keputusan pembelian Smartphone Android OPPO.
Pengaruh Environmental, Social Dan Governance (ESG) Disclosure Terhadap Nilai Perusahaan Di Moderasi Ukuran Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023
This study investigates the effect of Environmental, Social, and Governance (ESG) disclosure on firm value and examines whether firm size moderates this relationship. While prior literature indicates that ESG disclosure can enhance firm value through improved legitimacy, corporate reputation, and stakeholder trust, empirical evidence from Indonesia remains mixed and inconclusive. Adopting a quantitative approach, this research analyzes secondary data from 49 non-financial companies listed on the Indonesia Stock Exchange over the 2021–2023 period. The analytical method employed is panel data regression with an interaction term to test moderation effects. The findings reveal that none of the ESG dimensions—environmental, social, or governance disclosures—significantly affect firm value. Furthermore, firm size does not moderate the relationship between ESG disclosure and firm value. These results suggest that Indonesian investors have not yet fully integrated ESG information into their investment decisions, and that larger firms do not necessarily benefit from greater ESG transparency. This study contributes to the ESG literature in emerging markets by highlighting the influence of institutional context and domestic market perception in shaping the impact of ESG practices. The practical implication underscores the need for firms to enhance the quality and relevance of their ESG disclosures in order to create long-term stakeholder value.
Tranformasi Digital Melalui Implementasi E-Government Pada Organisasi Sektor Publik
Objective – This study aims to analyze how digital transformation and the implementation of e-government affect efficiency, transparency, and accountability in public services in Indonesia. In addition, this study aims to identify gaps in the existing literature and provide recommendations for the development of studies and strategies for future digital transformation of government. Methodology – This study uses a literature study method with qualitative analysis of researchers on the topic of digital transformation through the implementation of E-Government in various regions and government institutions in Indonesia. This study examined 54 scientific articles in Indonesia that discussed innovations, challenges, and the impact of e-government on governance and public services. Findings – The results of the study show that the implementation of e-government in various regions of Indonesia has increased the efficiency, transparency, and accountability of public services, although they are still faced with limited infrastructure and low digital literacy of the community. The government's digital transformation does not only depend on technology, but is also influenced by social, political, and organizational cultural factors that require bureaucratic reform and improvement of apparatus competence. Active community participation and cross-sector policy synergy are the keys to the successful implementation of inclusive and sustainable digital government. This study also reveals the need for theoretical approaches and strategies for human resource capacity building and revitalization of organizational values to face structural challenges and improve the quality of digital public services. Limitations – This study focused on a literature analysis so the results are highly dependent on the data and context of the published research. Further research is needed for empirical exploration and evaluation of the implementation of e-government directly. Practical Implications – Governments and stakeholders can use the results of this research as a basis for formulating inclusive digital policies, strengthening the capacity of state civil servants, and fostering cross-sector collaboration for successful digital transformation in the public sector. Authenticity – This study contributes in the form of a comprehensive synthesis of the development of e-government in Indonesia with a focus on technical, institutional, and social aspects, as well as the challenges faced in achieving more efficient, transparent, and sustainable governance.
Pengaruh Promosi Digital dan Reputasi Destinasi terhadap Loyalitas Wisatawan Melalui Citra Destinasi pada Wisata Bahari Kabupaten Sumenep
This study aims to examine the influence of Digital Promotion and Destination Reputation on Tourist Loyalty through Destination Image in marine tourism at Sumenep Regency, Indonesia. A quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS) was applied to 200 domestic and international tourist respondents. The results reveal that Digital Promotion has a positive and significant effect on both Destination Image and Tourist Loyalty, while Destination Reputation has a negative effect on both. Destination Image functions as a significant mediating variable linking Digital Promotion to Tourist Loyalty. The proposed model explains 69.5% of the variance in Tourist Loyalty and 41.7% in Destination Image, indicating a strong explanatory power. The findings highlight that digital promotion serves as a strategic tool for enhancing tourist loyalty, particularly in emerging destinations. Conversely, reputation contributes effectively only when it aligns with authentic visitor experiences. Therefore, integrating credible digital communication with genuine tourism experiences is essential to strengthen tourist loyalty within Sumenep’s marine tourism destinations.
Penerapan Etika Bisnis dalam Tanggung Jawab Sosial Perusahaan untuk Memediasi Hubungan antara Total Aset dan Perputaran Persediaan dengan Nilai Perusahaan di Bursa Efek Indonesia
Penelitian ini dilakukan untuk memahami pengaruh total aset dan perputaran persediaan terhadap nilai perusahaan dengan CSR dilakukan dengan etika bisnis sebagai variabel mediasi pada subsektor makanan & minuman pada BEI. Sebanyak 13 perusahaan dimasukkan dalam sampel yang dipilih menggunakan teknik purposive sampling untuk tahun 2021–2023. Teknik analisis data yang digunakan adalah analisis jalur. Hasil penelitian ini membuktikan bahwa total aset dan perputaran persediaan tidak berpengaruh pada nilai perusahaan. Sedangkan CSR berpengaruh pada nilai perusahaan. Total aset dan perputaran persediaan tidak berpengaruh pada CSR. CSR tidak memediasi pengaruh total aset terhadap nilai perusahaan. CSR tidak memediasi pengaruh perputaran persediaan terhadap nilai perusahaan
Analisis Sentimen dan Isu Kritis Wajib Pajak Terhadap Implementasi Coretax Berbasis Python
Transformasi digital perpajakan melalui aplikasi Coretax memicu beragam respon publik, termasuk kritik terhadap kinerja teknis dan transparansi anggaran. Penelitian ini bertujuan menganalisis sentimen dan isu utama yang muncul dari komentar wajib pajak di media daring terkait implementasi Coretax. Data berupa 34 komentar dianalisis menggunakan text mining, preprocessing, serta sentiment analysis berbasis Python (TextBlob). Hasil penelitian menunjukkan dominasi sentimen negatif yang terkait dengan kendala teknis, error sistem, beban administratif tambahan, serta kritik terhadap penggunaan anggaran sebesar Rp1,3 triliun. Temuan ini menegaskan bahwa digitalisasi pajak tidak hanya ditentukan oleh kualitas teknologi, tetapi juga oleh kepercayaan publik terhadap akuntabilitas dan tata kelola fiskal. Kebaruan penelitian ini terletak pada pemanfaatan data komentar publik sebagai representasi persepsi masyarakat secara alami, bukan survei terstruktur. Penelitian merekomendasikan perbaikan teknis aplikasi, peningkatan transparansi anggaran, dan komunikasi publik yang partisipatif. Keterbatasan penelitian ini adalah jumlah data relatif kecil dan penggunaan TextBlob yang belum optimal untuk Bahasa Indonesia, sehingga riset lanjutan perlu memanfaatkan model NLP lokal dan dataset yang lebih luas.
DAMPAK REGULASI PEMBIAYAAN KESEHATAN TERHADAP EFEKTIFITAS RENCANA ANGGARAN RUMAH SAKIT STUDI KASUS DI RSI SITI HAJAR SIDOARJO
The implementation of the BPJS Health financing system through the INA-CBGs (Indonesian Case Base Groups) scheme has posed significant challenges to the operational sustainability of hospitals, particularly Type B hospitals that predominantly serve BPJS patients. This study aims to analyze the impact of financing regulations on the effectiveness of hospital budget planning and management using a case study at RSI Siti Hajar Sidoarjo. The findings reveal that healthcare financing regulations significantly influence budget planning structures, service tariff adjustments, and the strategic role of hospital managerial elements in maintaining operational efficiency. Active involvement of owners, supervisors, and medical personnel in budget planning and evaluation processes is a key factor in achieving an effective and sustainable hospital budget. This study also addresses an empirical gap regarding the impact of INA-CBGs policies on budget effectiveness in faith-based Type B hospitals and a theoretical gap in integrating budgeting theory with New Institutional Theory within healthcare settings.
Peran Mediasi Kepuasan Kerja pada Hubungan antara Beban Kerja dan Pengembangan Karier Terhadap Kinerja Karyawan Pada PT XYZ
Sumber daya manusia adalah aspek vital untuk menggerakkan keberlangsungan suatu perusahaan. Penelitian yang dilakukan pada PT XYZ kantor cabang Sidoarjo ini memiliki tujuan mengetahui pengaruh mediasi dari kepuasan kerja yang dimana menghubungkan antara beban kerja dan pengembangan karier terhadap kinerja karyawan. Dalam studi ini peneliti menggunakan penelitian kuantitatif dengan data primer dan sekunder sebagai acuan dan salah satu proses mendapatkan data dengan menyebarkan kuesioner. Teknik non-probability sampling menjadi teknik dalam mengumpulkan data dalam penelitian ini dengan menggunakan sampel jenuh yang biasa disebut saturation sampling. Penelitian ini menggunakan jumlah sampel jenuh yang berjumlah 43 responden karyawan di tingkat staf di PT XYZ. Instrumen pengukuran sikap dan hasil jawaban responden menggunakan skala likert dan penggunaan metode Partial Least Square (PLS) dengan memanfaatkan software SmartPLS Versi 3.0 sebagai alat pengujian. Temuan penelitian membuktikan bahwa beban kerja berpengaruh negatif terhadap kinerja karyawan melalui kepuasan kerja. Teruntuk pengembangan karier berpengaruh positif terhadap kinerja karyawan melalui kepuasan kerja.
PENGARUH PRODUK, TEMPAT, PROMOSI SERTA KEPERCAYAAN TERHADAP LOYALITAS PASIEN DIMEDIASI KEPUASAN DI PUSKESMAS TAMBAK WEDI
This study aims to examine the influence of product, place, promotion, and trust on patient loyalty, mediated by patient satisfaction at Puskesmas Tambak Wedi. Utilizing a quantitative approach with a cross-sectional design, data was collected from patients who had visited the facility at least three times in the last year. The study found that product quality, location, promotion, and trust significantly affected patient satisfaction. Additionally, patient satisfaction had a positive and significant impact on patient loyalty. The findings highlight the importance of strategic service quality improvements, including service offerings, effective communication, and trustworthy interactions with medical staff, to enhance patient loyalty in primary healthcare settings. The results contribute to understanding the complex dynamics of healthcare service management and provide practical recommendations for enhancing patient loyalty in community healthcare centers.
Pengaruh Tingkat Pendidikan dan Pengalaman Kerja terhadap Kinerja Karyawan Dimediasi Motivasi Kerja Pada Dealer Honda Sumenep
Employee performance plays an important role in maintaining competitive advantage, especially in service-oriented industries such as the automotive sector. This study aims to examine the effect of education level and work experience on employee performance, with work motivation as a mediating variable. This study employs a quantitative approach with an explanatory design. Data were collected through a survey of 95 respondents working in the automotive services sector and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The analysis results indicate that educational level does not significantly influence employee performance but has a positive effect on work motivation. Conversely, work experience significantly influences performance but does not directly affect work motivation. Motivation was found to be a significant mediating variable between work experience and performance but did not mediate the relationship between education and performance. These findings suggest that work experience, when combined with motivational drive, can enhance performance more substantially than relying solely on educational background. Practical implications emphasize the importance of developing human resource management systems focused on optimizing motivation and accumulating functional experience as productive organizational assets.
Analisis Strategi Peningkatan Mutu Pendidikan Islam Di Era Digital
This study examines strategic efforts to enhance the quality of Islamic education in the digital era. Digital advancements have significantly influenced various aspects of human life, including education. Islamic education, as a system that emphasizes the balance between worldly knowledge and spiritual values, is not immune to these technological shifts. To remain relevant and competitive in the global educational landscape, it is essential to improve the quality and adaptability of Islamic education. This research adopts a qualitative method through a literature review approach. Data were collected from books, peer-reviewed journals, and previous research related to Islamic education and digital transformation. The research process involved four main stages: preparing research tools, compiling a bibliography, organizing a schedule, and conducting systematic reading and note-taking. The collected data were critically analyzed to build strong theoretical foundations and support the formulation of strategic recommendations. The results indicate that enhancing Islamic education in the digital age requires several key strategies: strengthening accreditation standards, integrating technology into the learning process, and maximizing the use of digital platforms. Additionally, teacher empowerment through continuous training, building partnerships with relevant stakeholders, and promoting active community involvement in value-based education are essential. This study highlights the need for continuous innovation and reform to ensure that Islamic education produces a generation that is not only technologically literate but also morally and spiritually grounded
Strategy; quality improvement; Islamic education; digital era
ANALISIS PENYUSUNAN ANGGARAN DAN LAPORAN REALISASI ANGGARAN PADA BADAN PENGELOLAAN KEUANGAN DAN PAJAK DAERAH KOTA SURABAYA
ABSTRACT This study aims to identify and analyze the budget preparation process and budget realization reports, find out, analyze what obstacles are faced in the budget preparation process, find out and analyze what efforts are being made to overcome obstacles in budgeting at the Badan Pengelolaan Keuangan dan Pajak Daerah (BPKPD). City of Surabaya during the 2018 - 2019 fiscal year. The method used in this study is a qualitative descriptive research method. In carrying out this research, this research takes primary data obtained from budgeting and program staff, and the data collection is carried out by the authors conducting interviews and documentation involving informants, namely the Budget Sector, Sub-Division of Budgeting and Sub-Sector of Budgeting System, Badan Pengelolaan Keuangan dan Pajak Daerah (BPKPD). City of Surabaya . Based on the results of the study, it can be concluded: Judging from the implementation process, the overall budget preparation is in accordance with Permendagri Number 33 of 2017 and Permendagri Number 38 of 2018. The implementation of the budget program at the Surabaya City Regional Tax and Financial Management Agency for the two 2018 and 2019 fiscal years according to PMK No.249/PMK.02/2011 as a whole is included in the criteria quite well, In the 2018 budget year the budget realization report obtained the results of the Income variant 107.22% (Very Good), Original Regional Revenue 108.22% (Very Good), Transfers Revenue 96.42 % (Very Good), Other Legal Financial 121.11% (Very Good) Expenditure 112.05% (Very Good) Operational Expenditure 111.74% (Very Good) Capital Expenditure 113.34 % (Very Good) Unexpected Expenditure25.88% (Poor), Fiscal year 2019 Revenue 100.37% (Very Good), Local Revenue 102.81% (Very Good), Transfer Revenue 104.46% (Very Good), Others To Legal money 121.11% (Very Good) Spending 92.24% (Very Good) Operational Expenditure 91.55% (Very Good) Capital Expenditure 92.28% (Very Good) Unexpected Spending 11.88 % (Poor) Keywords: Budgeting and Budget Realization Report.
Analisis Pengaruh Kepemimpinan, Kompensasi, Stress Kerja, Dan Motivasi Kerja Terhadap Prestasi Kerja Asn Kejaksaan Negeri Tanjung Balai
Aparatur Sipil Negara (ASN) memiliki peran strategis dalam penyelenggaraan pemerintahan dan pembangunan nasional Indonesia. Perkembangan tuntutan publik terhadap pelayanan yang berkualitas menjadikan prestasi kerja ASN sebagai faktor krusial dalam mewujudkan tata kelola pemerintahan yang baik. Optimalisasi kinerja ASN menjadi prioritas untuk memastikan penyelenggaraan fungsi peradilan yang adil, efektif, dan berintegritas. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi prestasi kerja ASN pada Kejaksaan Negeri Tanjung Balai. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal untuk menguji pengaruh kepemimpinan, kompensasi, stress kerja, dan motivasi kerja terhadap prestasi kerja ASN. Pengumpulan data dilakukan melalui kuesioner terhadap 51 responden yang merupakan ASN di Kejaksaan Negeri Tanjung Balai, dengan teknik sampling jenuh. Analisis data menggunakan regresi linear berganda dengan bantuan aplikasi SPSS. Hasil uji t (parsial) menunjukkan bahwa variabel Kepemimpinan tidak berpengaruh signifikan terhadap Prestasi Kerja (t hitung -1,588 < t tabel 2,00856, sig. 0,119 > 0,05), sedangkan variabel Kompensasi (t hitung 3,202, sig. 0,002), Stress Kerja (t hitung 6,210, sig. <0,001), dan Motivasi Kerja (t hitung 3,605, sig. <0,001) berpengaruh signifikan terhadap Prestasi Kerja. Hasil uji F (simultan) dengan nilai F hitung 158,744 > F tabel 2,57 dan signifikansi <0,001 menunjukkan bahwa keempat variabel independen secara bersama-sama berpengaruh signifikan terhadap Prestasi Kerja. Nilai koefisien determinasi (R²) sebesar 0,692 menunjukkan bahwa model penelitian mampu menjelaskan 69,2% variasi Prestasi Kerja ASN, sedangkan 30,8% dijelaskan oleh faktor lain yang tidak diteliti.
prestasi kerja, kepemimpinan, kompensasi, stress kerja, motivasi kerja
Program Studi Manajemen, Universitas Pembangunan Panca Budi
PENGARUH WORK DEMANDS TERHADAP TECHNOSTRESS MELALUI EMPLOYEE WELL - BEING KARYAWAN
This study analyzes the motivations behind fraudulent activities in Small and Medium Enterprises (SMEs) in Surabaya, focusing on those with an annual turnover ranging from IDR 300 million to IDR 50 billion. The research adopts the Fraud Triangle theory to examine the factors contributing to fraudulent behavior within organizations. A quantitative approach with Partial Least Squares (PLS) analysis is used to test three primary factors: pressure, opportunity, and rationalization, which influence fraudulent actions. The findings suggest that weak internal control systems, financial pressures, and the absence of ethical guidelines are significant contributors to fraud in SMEs. Data was collected through surveys from 100 SMEs in Surabaya, and the analysis shows that the relationship between these factors and fraudulent behavior is statistically significant. The study concludes that strengthening internal control systems and fostering a culture of transparency within organizations are essential steps to reduce the risk of fraud in SMEs. These insights can provide valuable guidance to policymakers and business owners in Surabaya in developing more effective strategies to prevent fraud and enhance the overall integrity of the business environment.. Keywords : Fraud Triangle; Internal Control; Opportunity; Pressure; Rationalization
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KEPEMIMPINAN MANAJERIAL TERHADAP EFISIENSI BIAYA PADA PERUSAHAAN JASA RUMAH SAKIT DAN PUSKESMAS DI SURABAYA
The increasing operational costs in hospitals and community health centers in Surabaya including expenditures for medical supplies, equipment, and healthcare personnel salaries are often not balanced with the revenues generated from healthcare services. Additionally, disparities in the quality of healthcare services between hospitals and community health centers remain a significant issue, primarily due to challenges in managing high operational expenses, infrastructure inequalities, patient surges, and inefficient financial management. These conditions hinder efforts to maintain and improve service quality. This study aims to examine the influence of and community health centers in Surabaya. A descriptive and causal quantitative approach was employed. The population consisted of managers, unit heads, and accounting staff involved in financial and operational activities across various healthcare facilities. Purposive sampling was used to select respondents, and the Slovin formula was applied to determine a total of 192 participants. Data were collected through structured questionnaires. The findings indicate that both Responsibility Accounting and Managerial Leadership have a positive and significant impact on Cost Efficiency in hospitals and community health centers in Surabaya.
Pengaruh Financial Management Behavior, Lifestyle, dan Self-Control terhadap Impulsive Buying Pengguna Buy Now Pay Later
Penelitian ini menyelidiki adopsi Buy Now Pay Later (BNPL), sebuah layanan pembayaran ditangguhkan yang memungkinkan konsumen untuk mendapatkan produk dengan segera dan melunasi pembayaran di kemudian hari. Penelitian ini berfokus pada bagaimana praktik manajemen keuangan dan pilihan gaya hidup individu memengaruhi perilaku pembelian impulsif, dengan kontrol diri yang diteliti sebagai faktor moderasi. Dengan menggunakan metode kuantitatif, data dikumpulkan dari 205 responden yang memenuhi kriteria tertentu, dan dianalisis menggunakan Partial Least Squares - Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kebiasaan keuangan dan pola gaya hidup memainkan peran penting dalam mendorong pembelian impulsif. Selain itu, pengendalian diri ditemukan memoderasi kekuatan hubungan ini. Wawasan ini berkontribusi pada pemahaman yang lebih luas tentang pengaruh perilaku dan psikologis di balik konsumsi impulsif dalam konteks layanan BNPL. Investigasi di masa depan direkomendasikan untuk memasukkan variabel tambahan seperti literasi keuangan dan digital untuk memperdalam analisis perilaku keuangan konsumen kontemporer.