Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER)
JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur is a scientific journal published by STIE Surakarta since December 2020. This journal serves as a platform for publishing both conceptual and empirical research results for academics and practitioners in the fields of economics, management, accounting, digital business, creative economy, and entrepreneurship. Managed through a rigorous peer review process, JEBDEKER is committed to maintaining the quality and integrity of scientific publications consistently. This journal, with E-ISSN: 2774-2636, is published twice a year, in June and December, with the aim of disseminating significant contributions to the development of theory and business practice in Indonesia.
The Effect of Job Insecurity, Work Stress, and Workload on Generation Z Employee Performance
This quantitative study aims to analyze the influence of job insecurity, work stress, and workload on the performance of Generation Z employees in Banda Aceh City. Primary data collection was conducted by distributing a 1-5 Likert scale questionnaire to 96 respondents determined by a purposive sampling technique. Data operation using SPSS version 25 application through multiple linear regression analysis model, and hypothesis testing through t and F tests. The output shows that partially, job insecurity is negatively oriented and does not significantly affect performance due to the high adaptability capacity, flexibility, and tolerance of young employees to the uncertainty of the organizational climate. In line with that, work stress also does not significantly interfere with work productivity because the level of psychological distress of respondents is still within controllable limits. In contrast to these two findings, verified workload has a significant contribution in positioning the ups and downs of employee performance. However, the results of simultaneous testing prove that the integration of job insecurity, work stress, and workload together still has a significant influence on the totality of employee performance. The implications of this study indicate that organizations need to manage workload proportionally and create an adaptive and supportive work environment to maintain optimal performance of Generation Z employees.
Copyright (c) 2026 Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER)
Analysis of Accountability, Transparency, and Community Participation in Sidoagung Village APBKal Preparation for 2025
This study aims to analyze and evaluate the process of drafting the Sidoagung Village Revenue and Expenditure Budget (APBKal) for Fiscal Year 2025 and to identify the application of the principles of accountability, transparency, and community participation in village budgeting. The study employed a descriptive qualitative method, utilizing data collection techniques such as in-depth interviews and document analysis with the Head of Planning (Pangripta) and the Head of Finance (Danarta) of Sidoagung Village. The research findings indicate that the formulation of the APBKal was carried out through a bottom-up planning mechanism, beginning with the collection of community aspirations across eight hamlets, followed by the Village Assembly (Muskal), the Village Development Planning Meeting (Musrenbangkal), the drafting of the Village Work Plan (RKP), and culminating in the adoption of the APBKal. Accountability is reflected in regulatory compliance and clear accountability mechanisms, while transparency is realized through the openness of budget information to the community. Community participation is evident in residents’ involvement in submitting proposals and determining development priorities. The Village Budgeting Process is also supported by the use of SISKEUDES and OM-SPAN. Challenges faced include budget constraints, reliance on government transfer funds, dynamic regulatory changes, and system updates requiring adaptation by local officials. The policy implications of this study emphasize the importance of optimizing village-generated revenue, enhancing the capacity of village officials, and strengthening community participation to achieve more accountable and transparent management of the village budget.
Kaizen as a Sustainability Approach for MSMEs
This study aims to develop a conceptual understanding of the role of the Kaizen philosophy in supporting the sustainability of MSMEs. The study was conducted using a narrative literature review with an integrative approach to two streams of literature that have developed in parallel: the Kaizen philosophy and the MSME sustainability literature. The synthesis results indicate that the Kaizen principles, the Plan-Do-Check-Act cycle, the participation of all organizational members, and a shared process orientation have a strong conceptual fit with the sustainability needs of MSMEs, particularly in terms of managing resource constraints, strengthening adaptability, and developing organizational capabilities. This study proposes a three-stage conceptual framework: the application of Kaizen principles in operational activities encourages the development of organizational capabilities, which in turn strengthens adaptability and contributes to the sustainability of MSMEs in a cyclical and cumulative manner. The findings of this study suggest that MSME development programs need to consider a more gradual and sustainable approach in line with the Kaizen principles. The resulting framework can serve as a reference for the government and supporting institutions in designing MSME development programs that are more realistic and aligned with the capacity of business actors.
Students' Perceptions of Entrepreneurial Internships and Financial Management at a Traditional Weaving House
The rapid development of the modern era offers both conveniences and various challenges related to human needs in life. This issue has received attention from higher education institutions as formal learning environments that strive to integrate theory and practice in order to produce graduates with entrepreneurial skills. This study aims to examine students’ perceptions of entrepreneurial internship experiences and financial management at Jo La Terre Weaving House, a weaving business based on local cultural values. The method employed in this study is a descriptive qualitative approach, which aims to provide an in-depth explanation of students’ perceptions regarding entrepreneurial internships and financial management at Jo La Terre Weaving House. Data were collected through observation, interviews, and documentation involving four female students as research subjects. The data analysis techniques used consisted of data reduction, data presentation, and conclusion drawing. The findings of this study reveal that internships are perceived as a learning medium and interpreted as opportunities to acquire new skills, such as learning the weaving process, gaining new knowledge, and developing entrepreneurial attitudes, including innovativeness, creativity, perseverance, and independence, directly in the internship setting. Other findings indicate that students understand the importance of business financial management skills, learn how to establish new businesses, develop cooperation, and foster an interest in entrepreneurship. The results of this study indicate that entrepreneurial internships and financial management can assist students in applying theories learned at university, developing new skills, and acquiring new knowledge regarding the tasks and responsibilities carried out during the internship experience.
Development Potential of Indonesian Cinnamon Syrup in Thailand Using SWOT and BMC Analysis
International trade drives the increase in the value of agricultural commodities, thus developing Indonesian cinnamon syrup (Cinnamomum burmannii) as a functional beverage product for the Thai market. This study aims to analyze the potential for developing and commercializing Indonesian cinnamon syrup for the Thai market by identifying strengths, weaknesses, opportunities, and threats, as well as developing a business conceptualization model. A qualitative approach was used based on secondary data obtained from trade statistics, official reports, and previous studies. The analysis employed the Strengths, Weaknesses, Opportunities, and Threats (SWOT) framework and the Business Model Canvas (BMC). The results show that cinnamon syrup has strong market potential in Thailand, supported by Indonesia’s abundant raw material supply, the increasing trend of functional beverage consumption, and the bioactive compounds in cinnamon, such as cinnamaldehyde and polyphenols, which are associated with potential blood glucose regulation. The SWOT analysis indicates that key strengths include health benefits and Indonesia’s identity as a tropical spice producer, while weaknesses relate to export capability, packaging limitations, and regulatory compliance. Opportunities arise from the growing health-conscious market and demand for functional beverages, whereas threats include market competition, strict food regulations, and consumer preference adaptation. The BMC analysis suggests that commercialization strategies should focus on strengthening value propositions, leveraging digital distribution channels, and establishing partnerships with cafés and local distributors. This study recommends improving product innovation, quality standardization, and institutional support to enhance export competitiveness in the Thai market.
Impact of Perceived Geopolitical Risk and Inflation on Sharia Stock Investment Through Investor Sentiment
This study analyzes the influence of perceptions of geopolitical risk and inflation on sharia stock investment decisions, with investor sentiment serving as a mediating variable. Primary data were collected from 97 active sharia stock investors in the Kudus and Semarang regions via a 5-point Likert scale questionnaire distributed online through Google Forms. Data analysis utilized Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with SmartPLS software. The findings indicate that perceptions of geopolitical risk have a positive and significant influence on investment decisions and investor sentiment. Similarly, perceptions of inflation have a significant positive influence on investment decisions and investor sentiment. Investor sentiment itself has a significant influence on investment decisions and was found to act as a partial mediator in the relationship between perceptions of geopolitical risk and inflation on investment decisions. These results indicate that external factors do not empower Sharia investors but rather trigger a rational-defensive behavioral response, with investor sentiment serving as the primary psychological mechanism in the investment decision-making process. These findings have practical implications for individual investors in Sharia stocks in formulating investment strategies that are more responsive to external risks. Investors are advised not to overreact to geopolitical turmoil and inflationary pressures but rather to utilize this information rationally as a basis for decision-making. Conscious emotional management is key to ensuring that investment decisions remain focused on Sharia principles and are not solely influenced by market panic.
Influence of Affiliate Marketing on Facetology Sunscreen Purchase Decision on Shopee Through Customer Reviews
This study aims to analyze the contribution of affiliate marketing to the purchase decision of facetology sunscreen products on the Shopee platform, by positioning customer reviews as a mediating variable. The research method used is a quantitative approach through a survey of active Shopee users who have experience being exposed to affiliate content. The collected data is analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results of the study indicate that affiliate marketing has a positive and significant effect on purchasing decisions, affiliate marketing has a positive and significant effect on customer reviews, customer reviews have a positive and significant effect on purchasing decisions, and customer reviews are proven to mediate the relationship between affiliate marketing and purchasing decisions partially. The practical implications of these findings emphasize the importance of facetology to optimize digital marketing strategies through strengthening customer reviews as a factor capable of building consumer trust by implementing incentive programs in the form of discounts or shopping vouchers for consumers who are willing to provide post-purchase reviews through affiliate links by strengthening call-to-action strategies by affiliates in promotional content to increase the quantity and quality of purchase reviews so as to strengthen consumer trust and encourage purchase decisions of facetology sunscreen products on Shopee.
Institutional FOMO Syndrome: AI-Based Digital Asset Valuation on Banking Asset Quality and Risk Disclosure
The global financial transformation triggered by the convergence of digital assets and artificial intelligence (AI) has given rise to the phenomenon of Fear of Missing Out (FOMO) syndrome among banking institutions. These hasty portfolio integration decisions create fundamental challenges for conventional accounting reporting, particularly regarding instrument valuation and risk measurement. This study aims to analyze the impact of adopting digital assets valued using AI on banking asset quality metrics, as well as to evaluate the gaps in the current risk disclosure framework. Utilizing a library research method with a descriptive-critical qualitative approach, this study synthesizes various academic literature, accounting regulatory standards, and industry risk profile reports. The analysis results indicate that the prioritization of crypto assets creates an illusion of liquidity that can instantaneously erode banking asset quality due to extreme market volatility. Furthermore, the use of AI as a valuation instrument (black-box) carries the risk of failing to anticipate market anomalies such as flash crashes, leading to fair value distortions in the balance sheet. In conclusion, the adoption of AI-based digital assets without being balanced by updates to accounting standards triggers systemic vulnerability and information asymmetry. Therefore, it is recommended that regulators and accounting standard boards intervene to formulate AI algorithm audit guidelines, more specific crypto asset classifications, and mandatory narrative and qualitative risk disclosures to maintain the transparency of banking financial reporting.
The Effect of Firm Size, NPM, EPS, and MVA on Energy Stock Returns, 2020–2024
This study aims to examine the effect of firm size, net profit margin, earnings per share, and market value added on stock returns. The population used is 91 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020 -2024 period. This study uses a quantitative research method with a sampling technique using purposive sampling, a sampling technique with certain criteria. Based on these criteria, 13 companies were obtained as samples. In this study, the researchers used data analysis techniques including descriptive statistical analysis, classical assumption tests, multiple linear regression tests, and hypothesis testing using the SPSS version 26 application. The results of the study indicate that firm size has a negative and significant effect on stock returns, net profit margin and earnings per share have a positive but insignificant effect on stock returns, while market value added has a positive and significant effect on stock returns. Finally, together, firm size, net profit margin, earnings per share, and market value added have a significant effect on stock returns. The policy implications of this research are that energy sector companies need to increase shareholder value through investment management and business strategies that can generate high MVA. Furthermore, investors are advised to consider MVA indicators and company size when making investment decisions, while capital market regulators can encourage increased transparency of information related to corporate value creation to support market efficiency and investor protection.
Digital Fatigue Towards Green Skepticism: A Grounded Theory of Consumer Resistance in Hyperpersonalized Marketing
As digital advertising becomes increasingly capable of predicting consumer preferences, many consumers have started to feel exhausted, monitored, and emotionally detached from the marketing messages surrounding them. This condition is especially visible among younger generations whose daily activities are deeply connected to social media platforms and digital marketplaces. Advertisements that repeatedly appear in highly personalized forms often create discomfort rather than engagement, giving consumers the impression that their online behavior is constantly being watched and interpreted by algorithms. At the same time, brands have intensified the use of environmental narratives and moral values within their marketing strategies. For many consumers, however, these campaigns no longer feel authentic. Instead, they are increasingly perceived as performative, excessive, and commercially driven. This study explores how such digital experiences gradually shape consumer resistance toward contemporary marketing communication. The research focuses on Gen Z and young millennials in Indonesia who actively use TikTok, Instagram, and online marketplaces. Using a constructivist grounded theory approach, data were collected through in-depth interviews with twelve purposively selected informants. The analysis was conducted through open coding, axial coding, and selective coding to develop a conceptual model explaining the relationship between digital fatigue, green skepticism, and consumer resistance. The findings reveal the emergence of a condition described as Hyperpersonalization Distrust Syndrome, a state in which consumers begin to lose trust in brands due to excessive personalized advertising and moral campaigns perceived as inauthentic. The study also highlights the need for more transparent, ethically balanced, and less intrusive digital marketing practices, particularly in relation to algorithmic personalization and sustainability communication policies aimed at protecting consumer trust and psychological well-being.
The Effect of ROA, SIZE, and DER on ETR in Mining Companies Listed on the IDX
The main objective of this study is to assess the effect of Return on Assets (ROA), firm size (SIZE), and Debt to Equity Ratio (DER) on the Effective Tax Rate (ETR) of mining companies listed on the IDX for the 2017-2024 period. A quantitative descriptive and verification method was used, with purposive sampling resulting in 8 companies (64 observations). Multiple linear regression analysis using SPSS 25 shows that simultaneously, ROA, SIZE, and DER do not significantly affect ETR (F = 2.491; Sig. = 0.069). Partially, ROA has a significant negative effect (β = -0.339; Sig. = 0.022), while SIZE (β = 0.002; Sig. = 0.851) and DER (β = 0.017; Sig. = 0.703) have no significant effect. The Adjusted R-Square value of 0.066 indicates that only 6.6% of the ETR variation is explained by the three independent variables.The research gap is that few studies have examined ETR in the mining sector covering the pre-pandemic, during-pandemic, and post-pandemic periods continuously. The practical contribution for tax authorities is the need for more intensive oversight of highly profitable mining companies (high ROA) as they are proven to have a greater tendency for tax avoidance, rather than only focusing on firm size or debt levels.
The Effect of Regional Tax Acceptance and Regional Retribution on the Original Revenue of Surakarta City
Covering a five-year period from 2020 to 2024, this study aims to conduct an in-depth analysis of the impact of local taxes and fees on Local Own-Source Revenue (PAD) in the Surakarta City Government area. These fiscal elements are recognised as a crucial foundation for achieving local financial sovereignty and soundness. Employing a rigorous quantitative methodology, this study analyses secondary data from the official financial records of the Surakarta City Regional Revenue Agency (Bapenda) using multiple linear regression analysis. Data were systematically collected using archival documentation techniques, and SPSS software was utilised for the analysis. The results of the study indicate that the City of Surakarta’s Local Own-Source Revenue (PAD) is positively and significantly influenced by local taxes. The City of Surakarta’s Local Own-Source Revenue (PAD) is not significantly influenced by local fees, but is significantly influenced by both local taxes and local fees. This suggests that these two revenue sources work together to enhance local financial capacity and facilitate the implementation of local development. It is recommended that future research take into account other factors that may influence local government revenue, such as revenue from the management of local assets, economic growth, population size, and investment levels.
Effect of Commodities and Dollar on Energy-Material Stocks during Iran-Israel Conflict
This study aimed to examine the effect of oil, gold, and the U.S. Dollar Index (DXY) returns on stock returns of energy and materials sector companies listed in the S&P 500, and to assess the moderating role of geopolitical tensions between Iran and Israel in 2025 in this relationship. Geopolitical instability was considered to create uncertainty in global financial markets, affecting commodity prices and exchange rates, which in turn influenced stock performance. The data were obtained from Barchart for oil and gold futures, Federal Reserve Economic Data (FRED) for DXY, and Yahoo Finance for adjusted closing stock prices. The sample consisted of 47 energy and materials companies in the S&P 500 with a total of 3,901 observations. Panel data regression with cluster-robust standard errors was employed to address potential heteroskedasticity and autocorrelation. The results showed that in the non-conflict period, oil returns and DXY had a positive and significant effect on stock returns, while gold returns were not significant. The Iran–Israel conflict did not have a direct effect on stock returns; however, it significantly weakened the effect of oil returns and reversed the effect of DXY from positive to negative during the conflict period, while gold returns remained insignificant.
The Influence of Tax Knowledge, Socialization, and Service Quality on Taxpayer Compliance at KP2KP Wonogiri
This study aims to examine the extent to which tax knowledge, tax socialization, and service quality influence taxpayer compliance, particularly among individual taxpayers at KP2KP Wonogiri during the 2024 tax year. Data were collected directly through questionnaires distributed to respondents. The sample size was determined using the Slovin formula, resulting in 100 respondents. Subsequently, respondents were selected using a purposive sampling technique. After the outlier data cleaning process, 94 responses were considered suitable for analysis. The data were processed using SPSS version 25, beginning with instrument quality testing, classical assumption tests, and multiple linear regression analysis to examine the relationships among variables. The findings indicate that tax knowledge and service quality have a positive and significant effect on taxpayer compliance at KP2KP Wonogiri. Meanwhile, tax socialization does not significantly affect taxpayer compliance. These findings suggest that taxpayer compliance is more strongly influenced by individual understanding of taxation and the quality of services received. On the other hand, the tax socialization activities implemented have not yet had a meaningful impact on changes in taxpayer compliance at KP2KP Wonogiri. Therefore, KP2KP Wonogiri should evaluate its tax socialization programs to make them more effective and capable of increasing taxpayer awareness.
The Implementation of QRIS Payment System among Beginner MSME in Sidowayah, Jenggrik, Kedawung, Sragen
This study aims to evaluate the effectiveness of the Quick Response Code Indonesian Standard (QRIS) payment system implementation among new MSMEs in Dukuh Sidowayah, Jenggrik Village, Kedawung District, Sragen Regency. QRIS is a digital payment system created by Bank Indonesia with the purpose of enabling cashless transactions and improving the efficiency of Indonesia’s payment system framework. This research employed a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation related to new MSMEs at the research location. The validity of the data was tested using source triangulation and method triangulation techniques to ensure the validity and consistency of the data obtained from various sources and collection methods. The data were analyzed using an interactive analysis model consisting of data reduction, data presentation, and conclusion drawing. The findings indicate that the level of QRIS adoption among new MSMEs in Dukuh Sidowayah is still relatively low. Most business owners still rely on cash transactions due to limited awareness and deeply rooted conventional transaction practices. Nevertheless, several MSMEs have adopted QRIS and experienced significant benefits, including simpler transactions, time efficiency, and increased business income. The main challenge in implementing QRIS lies in the lack of human resources (HR), particularly in terms of digital competence and technological awareness. Based on the research findings, it can be concluded that QRIS has significant potential in supporting MSME growth. However, its successful implementation still requires additional support through educational initiatives, training programs, and improved digital literacy for business owners.
Business Model Canvas Analysis of Kaleomie as a Low-Calorie and Gluten-Free Functional Noodle
Kaleomie is a functional food product in the form of kale-based noodles developed as a low-calorie and gluten-free food alternative in Indonesia. The increasing consumption of instant foods high in calories and low in fiber has encouraged the need for healthy, practical, and nutritious food innovations. This study aims to analyze the Kaleomie business model using the Business Model Canvas (BMC) approach, which consists of nine main elements, namely Customer Segments, Customer Relationship, Value Proposition, Key Activities, Key Partners, Key Resources, Channels, Cost Structure, and Revenue Streams. This research employed a descriptive method with a case study approach through observation, business documentation, and business model analysis. The results showed that Kaleomie produced 200 packages in the initial stage, with a sales rate of 85 percent, or 170 packages sold. The product was marketed at Rp15,000 per package with a production cost of Rp9,000, resulting in a profit of Rp6,000 per product. Kaleomie demonstrates considerable market potential, particularly among consumers who are concerned about healthy lifestyles and gluten-free dietary needs. However, the main challenges remain in increasing market awareness, improving production efficiency, and strengthening digital distribution channels. This study implies that the development of functional food MSMEs requires structured business strategies, stronger digital marketing, and policy support in promoting local healthy food products to enhance the competitiveness of innovative food businesses in Indonesia.
The Influence of Accounting Information Systems, Competence, and Auditor Independence on Audit Quality at Public Accounting Firms in Solo Raya
The objective of this research is to analyze the influence of the implementation of Accounting Information Systems, Auditor Competence, and Auditor Independence on the Audit Quality of Public Accounting Firms in the Solo Raya region. The research is expected to provide an understanding of various factors that play a role in determining audit quality and can be considered in efforts to enhance auditor professionalism and the quality of audit results. This quantitative approach involves data collection through the distribution of questionnaires to auditors in 12 Public Accounting Firms in the Solo Raya region. The respondent selection technique is applied based on purposive sampling, which determines the characteristics of auditors with at least one year of experience. Data is analyzed using multiple linear regression through the SPSS system, which includes validity testing, reliability, and classical assumption tests. The findings reveal that individual auditor competence is an aspect in determining audit quality. In addition, the implementation of Accounting Information Systems and Auditor Independence does not show a significant effect on Audit Quality. Nevertheless, all three variables together significantly influence audit quality. Auditor Competence is the most important factor in developing audit quality. The policy implications of this research present the need for Public Accounting Firms to strengthen auditor competence through training activities, skill development, and continuous professionalism enhancement. Furthermore, the implementation of Accounting Information Systems and strengthening auditor independence should still be considered as efforts to encourage the formation of efficient and reliable audit quality.
Marketing Strategy in Developing the Tourist Attraction of Sangeh Bali Monkey Forest
This study analyzes marketing strategies in developing the attraction of Sangeh tourist attractions in the Sangeh tourist area, which is the center of tourist attention, and formulates its implications for increasing visits and destination sustainability. In addition, support from the local community, village officials, and tourism stakeholders for the development of Sangeh tourist attractions is very influential in improving the economic sector in the tourist area and introducing the potential of the Sangeh Bali Monkey Forest. The study uses a qualitative descriptive method with a case study approach. Data were collected through field observations, in-depth interviews with managers, marketing staff, and tourists, and supported by analysis of related documents. Data analysis used the SWOT analysis method to specifically determine the strengths, weaknesses, opportunities, and threats. The main findings show that this study has combined the marketing mix with a digital approach and local community involvement. Promotion through social media, as well as the packaging of cultural attractions. The results of the study indicate that there are internal factors of strengths and weaknesses, as well as external factors of opportunities and threats that need to be considered in the future. In conclusion, local communities, village officials, and stakeholders must work together to develop the Sangeh Bali Monkey Forest tourist attraction to boost the village economy. Policy recommendations/implications for management include developing educational tourism packages and expanding partnerships with airlines and global platforms. Sustainable policies are needed to ensure that visitor growth does not damage the monkey ecosystem and sacred forest
Analysis of Influencers and Fomo on Impulse Buying: The Mediating Role of Online Consumer Trust
The research aims to determine the influence of influencers and FOMO on impulsive buying: the mediating role of online consumer trust. This study population of e-commerce consumers Solo Raya as a non-probability sample. Researchers based determination sample elements according to Hair et al (2010) the number research indicator items is 17, multiplied 10 equals 170 respondents. The extracted data were then further analyzed mediation and regression to determine direct relationship between influencer influence and FOMO with consumers. The findings this study demonstrate that influencers, FOMO, and buyer trust are among main factors that trigger impulsive buying behavior. Influencers and FOMO also show correlation that significant impact on consumer trust. The output mediation test indicates that the role influencers is a factor in giving rise to impulsive purchasing attitudes, so that consumer trust is a partial mediator instrument. However, the direct effect of FOMO on impulsive buying not significant. The result study indicate that FOMO does not explicitly encourage impulsive buying, but rather builds consumer trust. It is hoped this research will provide theoretical basis for developing research on digital consumer behavior. The results of this study will also yield practical benefits that will be very useful for entrepreneurs. The researchers suggest that further research include other variables such as promotion and e-WOM to enrich the impulse buying model. Future researchers could employ mixed methods to gain a deeper understanding the role FOMO and consumer trust impulse buying.
Determinants of Environmental Performance: Corporate Social Responsibility, Governance, Disclosure, Green Accounting, Firm Size
The plantation sector, particularly palm oil businesses, plays a major role in driving economic growth in Indonesia. However, on the other hand, operational activities in this sector are also associated with the potential for adverse impacts on environmental sustainability. This study was conducted to examine various factors that influence the environmental performance of plantation companies listed on the Indonesia Stock Exchange during the period 2019–2024. The independent variables used include corporate social responsibility, corporate governance, disclosure, green accounting, and company size, while the dependent variable is environmental performance as measured by the PROPER rating. The testing in this study used a panel data regression method based on the Random Effect Model approach, with seven palm oil plantation companies as the research sample. The results of the joint testing show that all independent variables have a significant effect on environmental performance, with the model's ability to explain the variation in the dependent variable at 73.10%. In the partial testing, corporate social responsibility, disclosure, green accounting, and company size were found to have a positive and significant effect on environmental performance. Conversely, corporate governance showed a negative but still significant effect. These findings have policy implications for Indonesia, particularly for the government and capital market authorities, to strengthen regulations and supervision in order to encourage more tangible sustainability practices and transparency in environmental reporting. In addition, companies are advised to continue optimizing the implementation of sustainability programs and green accounting on an ongoing basis so that environmental performance improves and long-term competitiveness is maintained.
The Effectiveness of Social Media Marketing in Building Brand Awareness for the Soft Skills Training Institution Speaking.id
This study aims to determine the effectiveness of social media marketing in building brand awareness for the soft skills training institution Speaking.id. The method used in this study is a descriptive qualitative approach so that a deep understanding of the activities and strategies carried out by Speaking.id can be obtained. Data collection was conducted through semi-structured interviews and observation of social media content, including feed posts, stories, reels, and also documentation. Through observation, it was found that the content produced by Speaking.id was relevant to the characteristics of the target audience, thereby providing benefits and achieving effective digital communication. The results of the study show that initially, the marketing media only used a website and optimized search engines through Google by utilizing Search Engine Optimization (SEO) to make it easier for the audience to find public speaking training institutions in Surakarta. This was then reinforced by utilizing social media in the form of Instagram and Tik Tok as a platform to gain a wider reach and increase digital visibility. The collaboration strategy between the institution's official account and the owner's account has also proven effective in strengthening recall memory and awareness in the minds of consumers. This finding confirms that the strong association between the use of Search Engine Optimization (SEO) and social media marketing is key to Speaking.id's success in significantly building brand awareness.
Copyright (c) 2025 Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER)
Tax Aggressiveness in Transfer Pricing and Corporate Business Strategy
This study examines taxation in Indonesia, where taxes are a key source of funding and a driver of economic growth. Tax revenue in Indonesia remains among the lowest in ASEAN, and low tax compliance and informal employment are among the main challenges. This study observes 36 mining company samples with a total of 118 firm-year research data, using panel data analysis and purposive sampling for data collection, as well as EViews 12 software as an analytical tool. The findings show that transfer pricing has a negative effect on tax aggressiveness, and business strategy measured by the market-to-book ratio has a negative effect on tax aggressiveness. Meanwhile, business strategy measured by fixed asset intensity has a positive effect on tax avoidance. Thus, this study provides implications for corporate governance practices and existing tax regulations in Indonesia.
Analysis of Consumer Behavior on UMKM Snack Purchasing Decisions at the Culinary Center of Karanganyar City
The growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia demonstrates a strategic role in supporting regional economies, including the culinary sector, which is a major draw for the community. This study aims to analyze consumer behavior towards purchasing decisions for MSME snacks at the Karanganyar City Culinary Center by highlighting the most influential factors in the decision-making process. A quantitative approach was used through the distribution of questionnaires to consumers visiting the culinary center. The variables analyzed included cultural, social, personal, and psychological factors suspected of influencing interest and purchasing decisions. The results indicate that product quality, cleanliness, affordable prices, and menu diversity are the main considerations for consumers in choosing MSME snacks. In addition, recommendations from friends or family and social media trends also strengthen purchasing decisions. The culinary center's comfortable physical environment, neat layout, and friendly service also provide a positive experience that encourages repeat purchases. Further analysis revealed that consumers tend to choose products that are not only delicious but also have emotional value and local ties. These findings provide important implications for MSMEs to improve product quality, strengthen local brand identity, and utilize digital platforms to expand marketing reach. By understanding consumer behavior more deeply, MSMEs in Karanganyar City can formulate more effective and sustainable marketing strategies to increase competitiveness in the regional culinary sector.
The Impact of Corporate Social Responsibility on the Performance of Companies Listed in the LQ-45 Index on the Indonesia Stock Exchange
A company's responsibility towards its social environment is currently being widely discussed. This is also emphasized by the proliferation of research from various corners and various fields that acknowledge that their companies have carried out social responsibility. This study is intended to analyze and test the contribution of Corporate Social Responsibility to the Performance of Companies Listed on the Indonesia Stock Exchange for the 2014-2018 Period by referring to the published Annual Reports of LQ-45 Index Companies. This study uses secondary data in the form of company CSR reports and company annual reports. The sample used in this study is the LQ-45 index companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The sample determination uses purposive sampling. The total sample used is 33 companies with 5 years of observation each, so that the total observed data is 165. The data is then reviewed and processed using multiple linear regression using the SPSS program. The research findings show that corporate social responsibility as seen from economic, environmental and social indicators provides a real contribution to corporate performance. Corporations and leaders should pay attention to various decisions and policies so that they can serve as a reference in determining strategies to maximize company performance.
Analysis Of The Role Of The Department Of Indonesia And Indonesia In Sme Development In Boyolali Regency
This study aims to analyze the role of the Department of Industry and Trade (DISDAGPERIN) in Boyolali Regency in planning and implementing the SME development program. Boyolali has great potential in the SME sector, especially in the metal industry, processed food industry, and craft industry, but still faces obstacles such as limited capital, low digital literacy, and lack of product innovation. This study uses a descriptive qualitative method with data collection techniques through observation, interviews, and documentation of the Department of Industry and Trade (DISDAGPERIN) and SME actors assisted by the department. The results of the study indicate that the Department of Industry and Trade (DISDAGPERIN) plays an important role as a facilitator, mentor, and coordinator in supporting SME development through skills training, business mentoring, capital facilitation, business legality, and product promotion through exhibitions and digital marketing. The implementation of the program has had a positive impact on increasing production capacity, product quality, and the independence of SMEs in Boyolali, although there are still obstacles such as limited budget allocation, human resource development, and low technological adaptability among some SME actors. Overall, the role of DISDAGPERIN has been effective in strengthening SMEs in Boyolali, but improvements are still needed in the aspects of program equity, cross-sector collaboration, and business digitalization to optimize SME competitiveness. impulsive purchases in the digital marketplace.
The Ayo Donor Application Model in Improving Blood Donation Awareness of Students of Akbara Polytechnic Surakarta
This study examines the “Ayo Donor” application model in increasing blood donation awareness among students at Politeknik Akbara Surakarta. The research background is based on the increasing need for blood and the opportunity to utilize digital technology as a medium for education and blood donation services. The research method uses a qualitative descriptive approach with data collected through questionnaires from application users among Politeknik Akbara students who meet several criteria as research subjects. The criteria include active students at Politeknik Akbara, aged 18-50 years, having donated blood at least once, and owning the Ayo Donor application. A total of 48 students were selected as research subjects. The results show that application features such as online registration, schedule reminder notifications, blood stock information, and digital education significantly facilitate access and increase regular blood donation participation. This study confirms that the “Ayo Donor” application is effective as a service tool, educational medium, and health campaign platform that can build a culture of voluntary and sustainable blood donation. In conclusion, the integration of digital technology in blood donation services is an important strategy to meet the national demand for safe and adequate blood supply.
Accounts Receivable Ratio Analysis to Assess Uncollectable Accounts Receivable at CV PC
This study aims to analyze the accounts receivable ratio to assess uncollectible receivables at CV PC during the 2023–2024 period. The research employs a qualitative method, and the validity of thedata is ensured through data triangulation from various sources, including interviews, documentation, and the company’s financial statements as data collection methods. The collected data were used to analyze uncollectible receivables and the company’s efforts in managing them. The results of the study indicate that the accounts receivable arrears ratio increased from 0.07% to 0.11%, while the collection ratio declined from 92.90% to 89.39%. This decrease in the collection ratio highlights the need to improve the effectiveness of the collection process to maintain optimal receivables management performance. Nevertheless, the risk of uncollectible receivables remains relatively low. Internal factors, such as delays in payments from third parties, as well as external factors, including tax policies, affect customers’ ability to settle their receivables. The role of CV PC in conducting routine monitoring, coordinating among departments, and maintaining communication with customers has proven essential in ensuring financial stability and minimizing potential losses arising from overdue receivables. This study suggests that the company should enhance the effectiveness of its collection process, establish clear receivable limits, and regularly monitor receivable ratios as preventive measures. impulsive purchases in the digital marketplace.
The Effect of Financial Ratios on the Profit Growth of Cosmetics Companies Listed on the Indonesia Stock Exchange 2019-2024
The cosmetics industry is an industry with a very high opportunity in profit in each period, but it also has very high risks due to fierce competition and other external factors. This study focuses on identifying the influence of both positive and negative influences between the analysis of financial statements using financial ratio instruments represented by current ratio, debt to equity ratio, net profit margin, and total assets turnover as independent variables on profit growth as a dependent variable in public cosmetics companies that have conducted an Initial Public Offering (IPO) and traded their shares in the public sector. Indonesia Stock Exchange for the 2019-2024 Period. 30 data samples were obtained using the secondary data purposive sampling technique of cosmetics companies through the Indonesia Stock Exchange website, www.idx.co.id and also the company's official website. The influence of independent variables on dependent variables was tested by statistical tests including classical assumption tests, multiple linear regression tests, and hypothesis tests using the SPSS 25 tool. The results of the study show that the current ratio, debt to equity ratio has no effect on profit growth. Meanwhile, the ratio of net profit margin and total assets turnover has a positive effect on profit growth.
The Influence of Product and Service Quality on Consumers’ Purchasing Decisions at Pentol Prasmanan Terserah, Surakarta
The background of this study lies in the increasing competition within the culinary sector, which requires business actors to maintain the quality of both products and services in order to sustain their target markets. The objective of this research is to examine the influence of product and service quality on consumer behavior in making purchasing decisions at Pentol Prasmanan Terserah, Surakarta. This research adopts a quantitative approach, where data collection was carried out through surveys distributed to customers of Pentol Prasmanan Terserah to measure perceptions of product and service quality. The sample was determined using the accidental sampling technique, involving 97 respondents who were consumers of Pentol Prasmanan Terserah. Data were obtained through structured questionnaires based on a five-point Likert scale as the main research instrument, and statistical analysis was conducted using multiple linear regression with the assistance of SPSS version 26 as the data processing tool. The results of the regression analysis indicate that both product and service quality partially have a positive and significant effect on purchasing decisions, with a significance value below 0.05. Therefore, the proposed hypotheses are accepted, and the coefficient of determination (R²) of 0.654 reflects the model’s strong ability to explain variations in consumer purchasing decisions. These findings affirm that improvements in product quality such as taste, cleanliness, and presentation along with fast and friendly service, contribute significantly to enhancing consumers’ purchasing decisions. This study provides practical implications for local culinary business owners in strengthening customer engagement through consistent product and service quality. of village officials and simplifying the village financial management system.
Ethically-Aligned Digital Business Intelligence for MSMEs: Integrating Ethics, Data, and Technology for Sustainable Business Models
MSMEs are the backbone of Indonesia’s economy, yet in the digital era they still face challenges of fragmented data, limited digital literacy, and increasing consumer privacy concerns. This study aims to design an Ethically-Aligned Business Intelligence (E-BI) framework, a simplified BI model embedding ethical principles in data management. The research adopts Design Science Research (DSR) with six stages: problem identification, objective definition, artifact design, demonstration, evaluation, and communication. Data are drawn from academic literature, policy reports, and both national and international regulations. Results produce a five-layer E-BI framework: data integration, minimalist ETL, simple data mart, core KPI dashboard, and ethical controls (RBAC, audit logs, data retention). Conceptual testing was conducted in culinary, fashion, and service MSMEs. Findings indicate sectoral differences in KPI needs but common emphasis on ethical governance. This paper contributes theoretically and practically, providing a blueprint for sustainable BI adoption in Indonesian MSMEs.