Business Management
type: channel
publisher: Lembaga Penelitian dan Pendidikan (LPP) Mandala
language: en
publication name: Business Management
issn: 2828-8203
items: Effectiveness of Smart City Policy Implementation in Improving the Quality of Public Services: Case Study in Denpasar City
items: The Impact of E-WOM (Electronic Word of Mouth) on Purchase Decisions on the Shopee Platform
items: The Influence of Servant Leadership and Its Impact on Organizational Citizenship Behavior (OCB) Lecturers at the Lombok Business Academy
items: Storytelling as an Opening Communication Strategy: Exploring Speech Patterns in TEDx Talks
items: The Influence of Economical Prices on Students' Decisions to Purchase Ready-to-Eat Food Around the Campus Environment
items: The Effect of Profitability and Audit Opinion on Audit Delay in Construction Sector Companies Listed on The Indonesia Stock Exchange
items: The Effect of Mental Health and Job Satisfaction on Employees Work Morale at Pt. Bank BPR Kerta Raharja Majalaya Branch
items: The Role of the Merah Putih Village Cooperative in Improving the Community Economy in North Lombok Regency
items: Women's Contribution to the Development of Woven Fabric Crafts in Pringgasela Tourism Village, East Lombok
items: The Influence of Management Control Systems and Work Motivation on Employee Performance
items: Building an Inclusive Economic Ecosystem: Integration of Bumdes and Msme Programs in North Lombok
items: The Effect of Net Profit Margin (NPM) and Current Ratio (CR) on Profit Growth
items: The Effect of Management Control Systems and Reward Policies on Employee Performance
items: The Effect Of Financial Distress And Audit Report Lag On The Integrity Of Financial Statements (A Study on Banking Companies Listed on the Indonesia Stock Exchange During the 2020–2025 Period)
items: The Effect of Organizational culture and Auditor competence on Auditor performance
items: The Impact Of Workload, Leadership, And Non-Physical Work Envirement On Turnover Intention Among Expedition Couriers.
items: Digital-Based Public Service Innovation from the Perspective of Public Sector Financial Management
items: Analisis Resiko Kebijakan Harga Eceran Tertinggi (HET) Obat di Tengah Melemahnya Rupiah dan Konflik Geopolitik Global
items: Zakat Management at Baznas North Lombok Regency
items: The Influence of Return on Asset (ROA) and Current Ratio (CR) on Firm Value (A Study of Non-Primary Consumer Goods Retail Trade Sub-Sector Companies Listed on the Indonesia Stock Exchange 2021-2024)
items: The Effect of Internal Control Systems and Inventory Information Systems on the Effectiveness of Inventory Stock Recording
items: The Influence of Product Quality on Purchase Interest in Halal Cosmetics
items: The Influence of Content Marketing and Influencer Marketing on Consumer Purchase Interest in Mobile Iced Coffee Businesses in Dompu Regency.
items: Analysis of Factors Influencing the Young Generation in Choosing Tourism Majors at LPK OTC Bali Gianyar
items: The Effect of Raw Material Quality and Production Process on Product Quality of Women’s Leather Shoes and Sandals at CV. Terang Benderang (Cekhas)
items: CSR in the Digital Era: How Technology Is Transforming Corporate Social Responsibility
items: Break Even Point (BEP) Analysis and Selling Price Sensitivity to the Sustainability of Hydroponic Beef Tomato Business in the Lembang Region
items: The Influence Of Public Accountability Management Control System Implementation On Employee Performance
items: The Influence of Management Control System Implementation and Work Motivation on Employee Performance
items: The Effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in Local Government Institutions

Effectiveness of Smart City Policy Implementation in Improving the Quality of Public Services: Case Study in Denpasar City
type: item
description: This study aims to evaluate the effectiveness of the implementation of smart city policies in improving public service quality in Denpasar. As a city that has adopted digital technology to enhance efficiency and sustainability, Denpasar focuses on utilizing the Internet of Things (IoT), digital twins, and digital platforms to improve public services. This research uses a descriptive qualitative approach with in-depth interviews and literature review to explore the perspectives of various stakeholders, both from the government and the community. The results show that although the smart city policy has had a positive impact on service efficiency in several sectors such as transportation and waste management, its implementation is still hindered by infrastructure issues, digital literacy among the public, and inter-sectoral coordination. Some of the main challenges faced include limited internet access and concerns over data security. This study recommends that the Denpasar government improve technology infrastructure, strengthen public digital literacy, and enhance cross-sector collaboration to maximize the potential of smart cities in improving public service quality.
subject: Articles
  topic: section
creator: I Wayan Sugiartana
creator: Ni Made Citra Angreni
creator: Aditya Manggala RS
creator: Ni Made Puriati
creator: Nengah Merta
rights: Copyright (c) 2026 I Wayan Sugiartana, Ni Made Citra Angreni, Aditya Manggala RS , Ni Made Puriati , Nengah Merta
date: 2026-05-31
publication date: 2026-05-31
starting page: 724
ending page: 732
doi: 10.58258/94wb9r38

The Impact of E-WOM (Electronic Word of Mouth) on Purchase Decisions on the Shopee Platform
type: item
description: The growth of digital business in today’s era influences consumer behavior, particularly when it comes to making decisions about purchasing or consuming a product; trust in Electronic Word of Mouth (e-WOM) has become a key factor in helping consumers make the right decisions regarding product consumption. This study aims to analyze the influence of E-WOM (Electronic Word of Mouth) on purchasing decisions on the Shopee platform. The study employs a qualitative research method and uses literature review as the data collection technique. The results indicate that E-WOM influences purchasing decisions and can reduce purchasing risk by helping consumers mitigate the risk of product defects or evaluate product quality before making an online purchase.
subject: Articles
  topic: section
creator: Reni Silvia Yuli Safitri
rights: Copyright (c) 2026 Reni Silvia Yuli Safitri
date: 2026-05-31
publication date: 2026-05-31
starting page: 720
ending page: 723
doi: 10.58258/216sqh24

The Influence of Servant Leadership and Its Impact on Organizational Citizenship Behavior (OCB) Lecturers at the Lombok Business Academy
type: item
description: This study aims to examine the influence of servant leadership on the Organizational Citizenship Behavior (OCB) of lecturers at the Lombok Business Academy. Servant leadership is considered an important leadership style in higher education because it emphasizes service, empathy, empowerment, support, and the development of subordinates. Meanwhile, OCB refers to voluntary behavior beyond formal duties that contributes to organizational effectiveness. This research employed a quantitative approach with a causal associative design. The population consisted of all active lecturers at the Lombok Business Academy, and the sampling technique used was saturated sampling. Data were collected through questionnaires using a Likert scale, supported by observation and documentation. The data were analyzed using SPSS through validity testing, reliability testing, classical assumption testing, simple linear regression analysis, t-test, and coefficient of determination. The results indicate that servant leadership has a positive and significant effect on lecturers’ Organizational Citizenship Behavior. The regression coefficient shows that an increase in servant leadership is followed by an increase in lecturers’ OCB. Therefore, the implementation of servant leadership should be continuously strengthened to create a supportive, harmonious, and productive academic work environment at the Lombok Business Academy.
subject: Articles
  topic: section
creator: Muhammad Azim
creator: Moh. Salman Alfarisi
creator: I Putu Buda Yasa
creator: Aprilla Sinta Uli
creator: Ni Kadek Wahyuni Merta Sari
rights: Copyright (c) 2026 Muhammad Azim, Moh. Salman Alfarisi, I Putu Buda Yasa, Aprilla Sinta Uli, Ni Kadek Wahyuni Merta Sari
date: 2026-05-31
publication date: 2026-05-31
starting page: 733
ending page: 742
doi: 10.58258/71ytzf38

Storytelling as an Opening Communication Strategy: Exploring Speech Patterns in TEDx Talks
type: item
description: In contemporary public speaking, storytelling has become an influential communication strategy for attracting audience attention and enhancing message delivery. TEDx Talks, recognized globally for their engaging and inspirational presentations, frequently employ storytelling techniques in the opening sections of speeches to establish emotional connection and conceptual framing. This study explores how storytelling functions as an opening communication strategy in TEDx Talks. Using a qualitative content analysis approach, the research examines selected TEDx speeches to identify narrative structures, rhetorical patterns, and audience-oriented communication strategies embedded in speech openings. The findings reveal that storytelling in TEDx openings serves multiple functions, including building speaker credibility, stimulating emotional engagement, simplifying complex ideas, and creating audience curiosity. Furthermore, personal narratives and experiential anecdotes were found to be the most dominant storytelling forms used by speakers. This study contributes to communication studies by highlighting storytelling as a strategic rhetorical device in conventional or digital public speaking contexts and emphasizing its role in shaping audience engagement and persuasive communication
subject: Articles
  topic: section
subject: Story Telling
  topic: keywords
subject: Communication Strategy
  topic: keywords
subject: TED Talks
  topic: keywords
subject: Public Speaking
  topic: keywords
subject: Speech Opening
  topic: keywords
subject: Audience Engagement.
  topic: keywords
creator: Deki Zulkarnaen
creator: Adelowo Shamsudeen Opeyemi
rights: Copyright (c) 2026 Deki Zulkarnaen, Adelowo Shamsudeen Opeyemi
date: 2026-05-31
publication date: 2026-05-31
starting page: 676
ending page: 686
doi: 10.58258/35s6j325

The Influence of Economical Prices on Students' Decisions to Purchase Ready-to-Eat Food Around the Campus Environment
type: item
description: This study aims to analyze the effect of economical prices on the purchasing decisions of fast food by students around the campus area. Fast food is one of the food alternatives widely consumed by students because it is considered practical, affordable, and easy to find. For students, price plays a crucial role in purchasing decision-making considering the limited income and daily financial management needs. A quantitative approach with a literature review method is used in this study to examine the effect of economical fast food prices on students' purchasing decisions around the campus area. The research results were obtained from international and national journal articles on the topic of prices and student consumption behavior. Data analysis was conducted using content analysis techniques to identify patterns and trends in the relationship between economical prices and purchasing decisions. The study results show that economic price is the dominant factor influencing students' purchasing decisions. This research indicates that the more affordable the ready-to-eat food being sold, the higher the likelihood of students making a purchase.
subject: Articles
  topic: section
subject: Economic price
  topic: keywords
subject: Purchasing decision
  topic: keywords
subject: Ready-to-eat food
  topic: keywords
subject: Students
  topic: keywords
subject: Consumer behavior
  topic: keywords
creator: Anis Qurnia
creator: Didit Darmawan
rights: Copyright (c) 2026 anis qurnia, Didit Darmawan
date: 2026-05-31
publication date: 2026-05-31
starting page: 777
ending page: 787
doi: 10.58258/x4rwm375

The Effect of Profitability and Audit Opinion on Audit Delay in Construction Sector Companies Listed on The Indonesia Stock Exchange
type: item
description: This study aims to examine the effect of profitability and audit opinion on audit delay in construction sector companies listed on the Indonesia Stock Exchange. Audit delay is measured by the number of days between the company’s fiscal year-end and the date of the independent auditor’s report. Profitability is measured using Return on Assets (ROA), while audit opinion is measured using a numerical code, where companies receiving an unqualified opinion are assigned a value of 1 and companies receiving opinions other than unqualified are assigned a value of 0. This study uses a quantitative approach with descriptive and verification methods. The data used are secondary data obtained from annual financial reports and independent auditor reports of construction sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The sampling technique used is purposive sampling, resulting in 83 observations. The data were analyzed using multiple linear regression with SPSS. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The F-test result shows that profitability and audit opinion have a significant effect on audit delay. The adjusted R Square value of 0.097 indicates that profitability and audit opinion explain 9.7% of the variation in audit delay, while the remaining 90.3% is explained by other factors outside the model. The descriptive results also show that profitability is relatively low, audit opinion is generally good, and the average audit delay is approximately 86 days.
subject: Articles
  topic: section
subject: Audit Delay
  topic: keywords
subject: Audit Opinion
  topic: keywords
subject: Profitability
  topic: keywords
subject: Return on Assets
  topic: keywords
subject: Construction Sector
  topic: keywords
subject:
  topic: keywords
creator: Rifa Ranti Nuraini
creator: Nur Zeina Maya Sari
creator: Uswatun Hasanah
rights: Copyright (c) 2026 Rifa Ranti Nuraini
date: 2026-06-02
publication date: 2026-06-02
starting page: 646
ending page: 656
doi: 10.58258/qehwd744

The Effect of Mental Health and Job Satisfaction on Employees Work Morale at Pt. Bank BPR Kerta Raharja Majalaya Branch
type: item
description: This study aims to analyze the influence of mental health and job satisfaction on employee morale at PT. Bank BPR Kerta Raharja Majalaya Branch. This research is motivated by the increasing work pressure in the banking industry, especially in Rural Banks (BPR), which requires employees to work productively, adaptively, and possess strong psychological resilience. This study employed a quantitative approach using descriptive and verification methods. Data collection was conducted through questionnaires distributed to employees of PT. Bank BPR Kerta Raharja Majalaya Branch. Data analysis was carried out using multiple linear regression analysis to determine the partial and simultaneous effects of mental health and job satisfaction on employee morale. The results indicate that mental health and job satisfaction have a positive and significant effect on employee morale.
subject: Articles
  topic: section
creator: Lucky Krisna Wijaya
creator: Inne Satyawisudarini
creator: Puti Harissa Pratidhina
creator: Ani Yunaningsih
rights: Copyright (c) 2026 Lucky Krisna Wijaya, Inne Satyawisudarini, Puti Harissa Pratidhina, Ani Yunaningsih
date: 2026-06-02
publication date: 2026-06-02
starting page: 636
ending page: 645
doi: 10.58258/6fe9fk90

The Role of the Merah Putih Village Cooperative in Improving the Community Economy in North Lombok Regency
type: item
description: Nusa Tenggara Province that has significant human resources (HR) and natural resources (SDA) potential. This potential is an important capital in supporting the economic development of rural communities through cooperatives. The Red and White Village/Sub-district Cooperative Program (KDKMP) is a strategic government policy to strengthen the people's economy, improve community welfare, and realize equitable distribution of village economic development. This study aims to analyze the role of the Red and White Village Cooperative in improving the community's economy in North Lombok Regency. The research method used is descriptive qualitative with data collection techniques through field observations, community interviews, literature studies, documentation, and document analysis related to village cooperatives. The results show that the Red and White Village Cooperative plays an important role in increasing community access to capital, developing micro, small, and medium enterprises (MSMEs), expanding the marketing of local products, and creating jobs for rural communities. In addition, the presence of productive-age human resources is a major supporting factor in the development of cooperatives in the agriculture, trade, tourism, and creative industry sectors. However, cooperative development still faces various challenges, such as poor management quality, limited digital literacy, limited business plan development skills, and increasingly fierce market competition. Therefore, a strategy is needed to strengthen cooperatives through human resource capacity building, management training, MSME mentoring, digital technology utilization, and government and private sector support to enable cooperatives to develop independently, professionally, and sustainably.
subject: Articles
  topic: section
subject: Koperasi Desa Merah Putih
  topic: keywords
subject: Ekonomi Masyarakat
  topic: keywords
subject: SDM
  topic: keywords
subject: Lombok Utara
  topic: keywords
subject:
  topic: keywords
creator: Adi Purmanto
rights: Copyright (c) 2026 Adi Purmanto
date: 2026-05-31
publication date: 2026-05-31
starting page: 771
ending page: 776
doi: 10.58258/pgfyn084

Women's Contribution to the Development of Woven Fabric Crafts in Pringgasela Tourism Village, East Lombok
type: item
description: Women play a central role in sustaining the woven textile craft industry, encompassing the production process, preservation of traditional motifs and natural dyes, as well as the development of woven fabric-based derivative products. This study aims to examine women's contributions to the development of woven textile crafts in Pringgasela Village, East Lombok. This research employs an exploratory qualitative approach, with data collected through Focus Group Discussions (FGD) and in depth interviews involving multiple stakeholders, including representatives of the East Lombok Regional Tourism Office, the Village Head of Pringgasela, the Chair of the Tourism Awareness Group (Pokdarwis), weavers, entrepreneurs, and community empowerment institutions. The findings reveal that women's contributions encompass: (1) the preservation of weaving traditions as a cultural attraction through dedicated weaving galleries; (2) institutional partnerships with Bank Indonesia through empowerment and capacity building programs; (3) active participation in the Alunan Budaya Festival as a medium of cultural education for younger generations; and (4) the utilization of digital platforms as a marketing channel for woven textile products. Nevertheless, the Pringgasela weaving industry continues to face several challenges, including limited market reach, insufficient regeneration of young artisans, and low adoption of digital technology among senior weavers. Holistic strengthening of empowerment strategies is therefore essential to ensuring the sustainability of the weaving industry alongside the preservation of local cultural heritage.
subject: Articles
  topic: section
subject: women's contributions
  topic: keywords
subject: development
  topic: keywords
subject: weaving crafts
  topic: keywords
subject: Pringgasela tourism village
  topic: keywords
creator: Yuniati Yuniati
creator: Salman Alam
rights: Copyright (c) 2026 Yuniati Yuniati
date: 2026-05-31
publication date: 2026-05-31
starting page: 743
ending page: 755
doi: 10.58258/5q6zy381

The Influence of Management Control Systems and Work Motivation on Employee Performance
type: item
description: This study aims to determine the effect of management control systems and work motivation on employee performance at the National Land Agency (BPN) of Bandung City. Employee performance in public sector organizations is an important factor in improving the quality of public services, particularly in land administration services. Problems such as delays in service completion, bureaucratic complexity, and limited adaptability to digital-based services indicate that employee performance still needs improvement. Therefore, organizations are required to implement effective management control systems and increase employee work motivation in order to support optimal organizational performance. This research uses a quantitative approach with explanatory research methods. The variables examined in this study consist of management control systems as the first independent variable, work motivation as the second independent variable, and employee performance as the dependent variable. Data were collected through questionnaires distributed to employees of the National Land Agency of Bandung City. The data analysis technique used is Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results of the study indicate that management control systems have a positive and significant effect on employee performance. Effective implementation of management control systems is able to improve work discipline, coordination, supervision, and employee responsibility in carrying out organizational tasks. In addition, work motivation also has a positive and significant effect on employee performance. Employees who have high work motivation tend to work more productively, responsibly, and optimally in providing public services. The findings of this study indicate that improving employee performance in public sector organizations can be achieved through the implementation of effective management control systems and increased employee work motivation. This research is expected to contri…
subject: Articles
  topic: section
creator: Sani Pertiwi
creator: Ayke Nuraliati
creator: Dedy Sudarmadi
rights: Copyright (c) 2026 Sani Pertiwi
date: 2026-06-02
publication date: 2026-06-02
starting page: 563
ending page: 574
doi: 10.58258/k7f61s44

Building an Inclusive Economic Ecosystem: Integration of Bumdes and Msme Programs in North Lombok
type: item
description: This research aims to analyze the integration model of Village-Owned Enterprises (BUMDes) and Micro, Small and Medium Enterprises (MSMEs/UMKM) in building an inclusive economic ecosystem in North Lombok Regency. The research uses a qualitative approach with a case study design in three villages with active BUMDes: Jenggala Village, Santong Village, and Batu Tojah Village. Analysis used Miles and Huberman’s interactive model with data triangulation. Results show that: (1) BUMDes plays a strategic role in strengthening MSMEs through capital facilitation, marketing support, and human resource capacity building; (2) three effective integration models have emerged: the direct partnership model, the product clustering model, and the village digital economy model; and (3) key enabling factors include transparent governance, community participation, and regional government support, while main obstacles are limited human resources and suboptimal financial information systems.
subject: Articles
  topic: section
subject: BUMDes
  topic: keywords
subject: UMKM
  topic: keywords
subject: Inclusive Economic Ecosystem
  topic: keywords
subject: Village Economic Empowerment
  topic: keywords
subject: North Lombok
  topic: keywords
creator: Muhammad Mahfuz
rights: Copyright (c) 2026 Muhammad Mahfuz
date: 2026-05-31
publication date: 2026-05-31
starting page: 756
ending page: 760
doi: 10.58258/t1w13w50

The Effect of Net Profit Margin (NPM) and Current Ratio (CR) on Profit Growth
type: item
description: This study aims to examine the effect of Net Profit Margin (NPM) and Current Ratio (CR) on profit growth in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This research employs a quantitative approach. The sampling technique used in this study is purposive sampling, resulting in 13 companies that meet the specified criteria. The analytical method applied in this research is panel data regression analysis using EViews 12 software. The results indicate that partially, Net Profit Margin (NPM) has a positive and significant effect on profit growth, while Current Ratio (CR) has a negative and significant effect on profit growth.
subject: Articles
  topic: section
subject: Net Profit Margin (NPM)
  topic: keywords
subject: Current Ratio (CR)
  topic: keywords
subject: Profit Growth
  topic: keywords
creator: Megawati Megawati
creator: Ayke Nuraliaty
creator: Indri Utami
rights: Copyright (c) 2026 Megawati Megawati, Ayke Nuraliaty, Indri Utami
date: 2026-06-02
publication date: 2026-06-02
starting page: 575
ending page: 585
doi: 10.58258/kyfdpq75

The Effect of Management Control Systems and Reward Policies on Employee Performance
type: item
description: This study aims to analyze the effect of management control systems and reward policies on employee performance at the Regional Personnel and Human Resources Development Agency (BKPSDM) of Bandung Regency. This study employed a quantitative approach using descriptive and verification methods. Primary data were collected through questionnaires distributed to 37 employees selected using simple random sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results indicate that management control systems and reward policies have a significant effects on employee performance. Simultaneously, both variables explain 71% of the variation in employee performance, while the remaining 29% is influenced by other factors outside the research model. These findings indicate that effective management control systems and appropriate reward policies play important roles in improving employee performance within public sector organizations.
subject: Articles
  topic: section
subject: Management Control Systems
  topic: keywords
subject: Reward Policies
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: PLS-SEM
  topic: keywords
subject: Sector Public
  topic: keywords
subject:
  topic: keywords
creator: Muhamad Solehudin
creator: Uswatun Hasanah
creator: Indri Utami
rights: Copyright (c) 2026 muhamad solehudin
date: 2026-06-02
publication date: 2026-06-02
starting page: 608
ending page: 617
doi: 10.58258/ay8sph45

The Effect Of Financial Distress And Audit Report Lag On The Integrity Of Financial Statements (A Study on Banking Companies Listed on the Indonesia Stock Exchange During the 2020–2025 Period)
type: item
description: This study aims to examine the effect of financial distress and audit report lag on the integrity of financial statements in banking sector companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The integrity of financial statements is an important aspect in presenting financial information that is reliable, relevant, and trustworthy for users of financial statements. Financial distress conditions and audit report lag are assumed to influence the quality and integrity of a company’s financial statements. This study employed descriptive and verificative methods with a quantitative approach. The sampling technique used purposive sampling, resulting in a sample of banking companies that met the research criteria. The data used were secondary data in the form of financial statements and annual reports obtained from the official website of the Indonesia Stock Exchange and related company websites. The data analysis method used multiple linear regression analysis with the assistance of SPSS software. The results of the study indicate that financial distress has no significant effect on the integrity of financial statements. This finding suggests that a company’s financial difficulties do not directly affect the integrity of financial statements because companies are still required to prepare financial statements in accordance with accounting standards and regulatory provisions. Furthermore, audit report lag also has no significant effect on the integrity of financial statements. The length of the audit process does not necessarily reflect low integrity of financial statements, but may indicate the auditor’s level of prudence in examining the company’s financial statements. Therefore, the integrity of financial statements in the banking sector is more influenced by regulatory compliance, the quality of internal supervision, and the implementation of good corporate governance.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Audit Report Lag
  topic: keywords
subject: Integrity of Financial Statements
  topic: keywords
subject:
  topic: keywords
creator: NH Salsabiela
creator: Nur Zeina Maya Sari
creator: Ayi Astuti
rights: Copyright (c) 2026 NH Salsabiela
date: 2026-06-02
publication date: 2026-06-02
starting page: 618
ending page: 623
doi: 10.58258/1yf3z889

The Effect of Organizational culture and Auditor competence on Auditor performance
type: item
description: This study aims to examine the influence of organizational culture and auditor competence on auditor performance at the Bandung City Regional Inspectorate. The data used are primary data in the form of questionnaires distributed to auditors at the Bandung City Regional Inspectorate. The method used in this study is descriptive and verification methods. The population in this study were auditors at the Bandung City Regional Inspectorate. A sample of 33 respondents was taken. The type of data used in this study is primary data. This study aims to determine the influence of organizational culture and auditor competence on auditor performance at the Bandung City Regional Inspectorate. This study was conducted using observation, interview, and questionnaire data collection techniques on employees of the Bandung City Regional Inspectorate processed using SEM-PLS. The results of this study are expected to be a solution to solve problems regarding employee performance at the Bandung City Inspectorate. The results of this study indicate that organizational culture and auditor competence have a positive and significant effect on auditor performance.
subject: Articles
  topic: section
creator: Yanuar Tiar Megantara
creator: Nur Zeina Maya Sari
creator: Dian Widyantini
rights: Copyright (c) 2026 Yanuar Tiar Megantara
date: 2026-05-31
publication date: 2026-05-31
starting page: 687
ending page: 697
doi: 10.58258/bjxxw810

The Impact Of Workload, Leadership, And Non-Physical Work Envirement On Turnover Intention Among Expedition Couriers.
type: item
description: This study aims to determine the effect of workload, leadership, and non-physical work environment on turnover intention among couriers, both partially and simultaneously. The type of research used in this study is quantitative with the application of SPSS Version 25. The research sample consisted of 37 employees in the courier section of an expedition company. The data collection technique used in this study was a questionnaire. The results of this study indicate that workload does not affect turnover intention, leadership affects turnover intention, and the non-physical work environment affects turnover intention. The variables of workload, leadership, and non-physical work environment have contributed 71.4% to turnover intention, although 28.6% of the influence comes from other factors not included in this study.
subject: Articles
  topic: section
subject: Workload
  topic: keywords
subject: Leadership
  topic: keywords
subject: Non-Physical Work Environment
  topic: keywords
subject: Turnover Intention
  topic: keywords
creator: Lilik Yulistya Dewi
rights: Copyright (c) 2026 Lilik Yulistya Dewi
date: 2026-05-31
publication date: 2026-05-31
starting page: 698
ending page: 707
doi: 10.58258/1k9bt917

Digital-Based Public Service Innovation from the Perspective of Public Sector Financial Management
type: item
description: Digital transformation in the public sector has created significant opportunities to reform the way governments deliver services to society while simultaneously managing public finances. This study aims to analyze how digital-based public service innovation interacts with public sector financial management practices in Indonesia. Using a qualitative approach through a systematic literature review, this research integrates various theories and recent empirical findings related to e-government, digital financial governance, and New Public Management. The findings indicate that the digitalization of public services, implemented through platforms such as SIPD, SAKTI, SPAN, and various other e-government applications, significantly improves spending efficiency, budget transparency, accountability in public fund management, and the quality of public services. Nevertheless, the study also identifies several critical barriers that hinder the optimization of this transformation, including disparities in digital infrastructure across regions, low human resource competencies, fragmentation of information systems, and weak cybersecurity regulations. The integration model constructed in this study offers an analytical framework for understanding the relationship between digital service innovation and accountable financial management, with concrete policy implications for bureaucratic reform in Indonesia.
subject: Articles
  topic: section
subject: Pelayanan publik digital
  topic: keywords
subject: Manajemen keuangan sektor publik
  topic: keywords
subject: Transformasi digital E-government
  topic: keywords
subject: Tata kelola keuangan
  topic: keywords
creator: Panji Rizki Kurniawan
rights: Copyright (c) 2026 Panji Rizki Kurniawan
date: 2026-05-31
publication date: 2026-05-31
starting page: 761
ending page: 770
doi: 10.58258/rsx21162

Analisis Resiko Kebijakan Harga Eceran Tertinggi (HET) Obat di Tengah Melemahnya Rupiah dan Konflik Geopolitik Global
type: item
description: Significantly, only 27% of companies source their materials domestically (Wahyudi et al., 2023). Given the current global geopolitical conflicts, such as the maritime crisis in the Red Sea corridor and political tensions in the Middle East, these factors are causing global supply chain disruptions, container shortages, and surging energy prices—all of which directly contribute to skyrocketing international freight costs. These disruptions will significantly impact the escalation of the Cost of Goods Manufactured (COGM) for pharmaceutical factories, which will ultimately lead to two major risks: an increase in drug prices and the Maximum Retail Price (MRP) of drugs, as well as drug shortages due to limited production materials. This study employs the Systematic Literature Review (SLR) method to identify, evaluate, and interpret all relevant scientific evidence regarding the risk analysis of the Maximum Retail Price (MRP) policy for medicines amid the weakening of the rupiah and global geopolitical conflicts. The Maximum Retail Price (MRP) policy for medicines cannot be rigidly enforced amid the weakening of the rupiah and global geopolitical conflicts.
subject: Articles
  topic: section
subject: Maximum Retail Price (MRP) for Medicines
  topic: keywords
subject: Pharmaceutical Raw Materials
  topic: keywords
subject: Weakening of the Rupiah
  topic: keywords
subject: Global Geopolitical Conflicts
  topic: keywords
creator: Iin Riana
creator: Khofifah Ali Safitri
creator: Mey Apriansyah
rights: Copyright (c) 2026 Iin Riana
date: 2026-06-03
publication date: 2026-06-03
starting page: 657
ending page: 675
doi: 10.58258/c24z6d48

Zakat Management at Baznas North Lombok Regency
type: item
description: This study aims to analyze zakat management at BAZNAS North Lombok Regency, including the processes of collection, distribution, transparency, potential, local government support, and the challenges encountered. The study employed a descriptive qualitative approach using in-depth interviews, observation, and documentation as data collection techniques. The informants consisted of leaders and administrators of BAZNAS North Lombok Regency. The findings reveal that zakat management has been implemented systematically through the collection of zakat, infaq, and sadaqah (ZIS) funds from civil servant salary deductions, Zakat Collection Units (UPZ), and transfers to official BAZNAS accounts. Zakat distribution is carried out in accordance with Islamic law to the eight categories of eligible beneficiaries (asnaf) based on field surveys. Transparency and accountability are supported by the use of the BAZNAS Management Information System (SIMBA), periodic reporting to muzakki, and weekly internal evaluations. North Lombok Regency has significant zakat potential from agriculture, trade, hospitality, and micro-enterprises. However, the optimization of this potential still faces several obstacles, including low zakat literacy, limited human resources, the community’s tendency to distribute zakat directly to beneficiaries, and limited use of digital technology. Local government support through land grants, civil servant zakat deduction policies, and regulatory support has become an important factor in strengthening the institutional capacity of BAZNAS. The study concludes that zakat management at BAZNAS North Lombok Regency has been conducted professionally, transparently, and accountably, although improvements in zakat education, human resource capacity, and service digitalization are still needed.
subject: Articles
  topic: section
subject: Zakat Management
  topic: keywords
subject: BAZNAS
  topic: keywords
subject: Transparency
  topic: keywords
subject: Accountability
  topic: keywords
subject: North Lombok Regency.
  topic: keywords
creator: Ernaldo Fikrul Arifin
creator: M. Budi Utama
rights: Copyright (c) 2026 Ernaldo Fikrul Arifin, M. Budi Utama
date: 2026-05-31
publication date: 2026-05-31
starting page: 788
ending page: 795
doi: 10.58258/nm4cc961

The Influence of Return on Asset (ROA) and Current Ratio (CR) on Firm Value (A Study of Non-Primary Consumer Goods Retail Trade Sub-Sector Companies Listed on the Indonesia Stock Exchange 2021-2024)
type: item
description: This study aims to determine the effect of Return On Asset (ROA) and Current Ratio (CR) on firm value. The research employs descriptive and verificative methods with a quantitative approach. The sampling technique used is purposive sampling, resulting in a sample of 14 companies that meet the criteria within the non-primary consumer goods retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The analytical method applied in this study is panel data regression analysis using the Eviews 12 software. The results of the study indicate that Return On Asset (ROA) has no effect on firm value, while the Current Ratio (CR) has a significant effect on firm value.
subject: Articles
  topic: section
subject: Return On Assets (ROA)
  topic: keywords
subject: Current Ratio (CR)
  topic: keywords
subject: Firm Value.
  topic: keywords
creator: Rendi Pauji Mustopa
creator: Ayke Nuraliati
creator: Uswatun Hasanah
rights: Copyright (c) 2026 Rendi Pauji Mustopa, Ayke Nuraliati, Uswatun Hasanah
date: 2026-06-02
publication date: 2026-06-02
starting page: 597
ending page: 607
doi: 10.58258/g1ayvj97

The Effect of Internal Control Systems and Inventory Information Systems on the Effectiveness of Inventory Stock Recording
type: item
description: This study aims to analyze the effect of internal control system implementation and inventory information system on the effectiveness of inventory stock recording at PT Pindad (Persero) BUMN Bandung. Managing inventory effectively is a critical operational foundation for manufacturing companies to avoid overstocking or stockouts. The internal control system provides a structured mechanism to safeguard corporate assets and ensure financial report reliability, while the inventory information system minimizes manual human errors through integrated databases. The dependent variable, effectiveness of inventory stock recording, reflects the system's capacity to maintain accurate, timely, and complete inventory records. This study applied a quantitative approach with descriptive and verification methods. Questionnaires were distributed via purposive sampling to a total sample of 33 respondents across the Rendalprod, General, Engineering, and Production departments under the Industrial Engineering Manufacturing division . Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS version 4 to evaluate the outer measurement model and inner structural model. The structural model testing results revealed that the internal control system has a positive but non-significant influence on the effectiveness of inventory stock recording. Conversely, the inventory information system exerts a positive, strong, and statistically significant effect on the effectiveness of inventory stock recording. These empirical findings highlight that maximizing technical information system optimization and aligning system data with physical inventory counts are essential strategies to elevate stock record precision within national strategic state-owned enterprises.
subject: Articles
  topic: section
subject: Internal Control System
  topic: keywords
subject: Inventory information System
  topic: keywords
subject: Inventory Stock Recording
  topic: keywords
subject: Inventory Control
  topic: keywords
subject:
  topic: keywords
creator: Tasya Khairinisa
creator: Nur Zeina Maya Sari
creator: Dian Widyantini
rights: Copyright (c) 2026 Tasya - Khairinisa, Nur Zeina Maya Sari, Dian Widyantini
date: 2026-06-02
publication date: 2026-06-02
starting page: 586
ending page: 596
doi: 10.58258/dgbkm819

The Influence of Product Quality on Purchase Interest in Halal Cosmetics
type: item
description: Cosmetics or make-up are care products used to beautify appearance or enhance body fragrance, with the procedure for their use known as makeup application. This study aims to examine the impact of product quality on interest in purchasing halal cosmetics using a qualitative approach with a literature review method. Data were collected from various academic sources discussing the relationship between product quality and consumer interest in purchasing halal cosmetics. Descriptive analysis was conducted to identify patterns of findings and draw conclusions based on relevant academic literature. The results of the study indicate that the quality of halal products significantly affects consumer purchasing interest, which is assessed not only in terms of effectiveness and durability, but also compliance with halal standards. These findings confirm that product quality is a major factor in building consumer trust, value perception, and loyalty. Therefore, manufacturers are advised to maintain consistent quality, effectiveness, and halal compliance, supported by halal regulations and certification, in order to increase competitiveness and create a competitive advantage in the market.
subject: Articles
  topic: section
subject: Product Quality
  topic: keywords
subject: Purchase Interest
  topic: keywords
subject: Cosmetics
  topic: keywords
subject: Halal Label
  topic: keywords
subject: Purchase Decision
  topic: keywords
subject:
  topic: keywords
creator: Didit Darmawan
creator: Ayu Mubarokatum Maulidah
rights: Copyright (c) 2026 Ayu Mubarokatum Maulidah, Didit Darmawan
date: 2026-06-02
publication date: 2026-06-02
starting page: 624
ending page: 635
doi: 10.58258/my9nj757

The Influence of Content Marketing and Influencer Marketing on Consumer Purchase Interest in Mobile Iced Coffee Businesses in Dompu Regency.
type: item
description: This study aims to analyze the effect of Content Marketing and Influencer Marketing on Consumer Purchase Intention in mobile iced coffee businesses in Dompu Regency. This study used a quantitative method with a sample of 86 respondents who followed the Instagram account @kopling.dompu. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 23. The results showed that Content Marketing and Influencer Marketing had a positive and significant effect on Consumer Purchase Intention, both partially and simultaneously. The coefficient of determination (R²) value of 0.463 indicates that both independent variables were able to explain 46.3% of the effect on Consumer Purchase Intention, while the rest was influenced by other variables outside this study
subject: Articles
  topic: section
subject: Content Marketing
  topic: keywords
subject: Influencer Marketing
  topic: keywords
subject: Consumer Purchase Intention.
  topic: keywords
creator: Rupi Rahmiati
creator: M Ikhwan Mansyuri
creator: Sumarni Sumarni
rights: Copyright (c) 2026 rupi rahmiati
date: 2026-05-31
publication date: 2026-05-31
starting page: 803
ending page: 813
doi: 10.58258/yhkc5902

Analysis of Factors Influencing the Young Generation in Choosing Tourism Majors at LPK OTC Bali Gianyar
type: item
description: The recovering global tourism sector post-pandemic demands the provision of competent, fast, and adaptive Human Resources. Job Training Centers (LPK) play a vital role in providing fast-track vocational education focused on practical skills to meet this demand. This study aims to analyse the internal, external, and institutional factors influencing the decision of the Younger Generation to choose a tourism major at LPK OTC Bali Gianyar. Utilizing a quantitative approach with a descriptive-associative design, primary data were collected through structured questionnaires using a Likert Scale. The sampling technique employed was Proportional Random Sampling or Saturated Sampling. Data analysis methods involved Descriptive Analysis, Classical Assumption Tests, and Multiple Linear Regression Analysis. The results of the validity test (>0.3) and reliability test (>0.7) indicated that the research instrument was reliable and consistent. Regression analysis results showed that simultaneously (F-test < 0.05), internal, external, and institutional factors significantly influenced the major selection decision. Partially (t-test), external factors exerted the most dominant influence, followed by internal and institutional factors. Career prospects and family support were the two most significant partial variables driving student motivation. These findings reinforce the Theory of Planned Behaviour and Holland's Theory regarding personality and work environment congruence. Practically, this study suggests that LPK OTC Bali Gianyar strengthen its digital promotion strategies, expand global industry partnerships for internship programs, and provide structured career guidance
subject: Articles
  topic: section
subject: Internal Factors
  topic: keywords
subject: External Factors
  topic: keywords
subject: Institutional Factors
  topic: keywords
subject: Job Training Center (LPK)
  topic: keywords
subject: Tourism Major Selection.
  topic: keywords
creator: I Wayan Erik Susanto
creator: Nengah Nita Loktika
rights: Copyright (c) 2026 I Wayan Erik Susanto, Nengah Nita Loktika
date: 2026-05-31
publication date: 2026-05-31
starting page: 796
ending page: 802
doi: 10.58258/jtwzac82

The Effect of Raw Material Quality and Production Process on Product Quality of Women’s Leather Shoes and Sandals at CV. Terang Benderang (Cekhas)
type: item
description: Penelitian ini bertujuan untuk menguji pengaruh kualitas bahan baku dan proses produksi terhadap kualitas produk sepatu dan sandal kulit wanita di CV. Terang Benderang (Cekhas). Kualitas produk merupakan faktor penting dalam menjaga daya saing, terutama di industri fashion dan alas kaki kulit. Perusahaan perlu memastikan bahwa bahan baku yang digunakan memenuhi standar yang dibutuhkan dan proses produksi dilakukan secara efektif untuk menghasilkan produk berkualitas tinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikasi. Populasi dalam penelitian ini terdiri dari 40 karyawan produksi di CV. Terang Benderang (Cekhas), dan seluruh anggota populasi digunakan sebagai responden. Data dikumpulkan melalui kuesioner menggunakan skala Likert dan dianalisis menggunakan analisis deskriptif dan analisis jalur dengan SPSS. Hasil penelitian menunjukkan bahwa kualitas bahan baku dikategorikan cukup baik dengan skor 66,75%, proses produksi dikategorikan cukup baik dengan skor 67,15%, dan kualitas produk dikategorikan cukup baik dengan skor 67,90%. Uji validitas dan reliabilitas menunjukkan bahwa semua instrumen penelitian valid dan reliabel. Hasil analisis jalur menunjukkan bahwa kualitas bahan baku berpengaruh positif terhadap kualitas produk dengan koefisien jalur 0,441, sedangkan proses produksi berpengaruh positif terhadap kualitas produk dengan koefisien jalur 0,358. Koefisien determinasi menunjukkan nilai R Kuadrat sebesar 0,580, yang mengindikasikan bahwa kualitas bahan baku dan proses produksi berkontribusi 58% terhadap kualitas produk, sedangkan sisanya 42% dipengaruhi oleh faktor lain di luar penelitian ini. Temuan ini menunjukkan bahwa peningkatan kualitas bahan baku dan optimalisasi proses produksi merupakan strategi penting untuk meningkatkan kualitas produk di CV. Terang Benderang (Cekhas).
subject: Articles
  topic: section
subject: Raw Material Quality
  topic: keywords
subject: Production Process
  topic: keywords
subject: Product Quality
  topic: keywords
subject: Leather Footwear
  topic: keywords
subject: Path Analysis
  topic: keywords
subject:
  topic: keywords
creator: Tafip Wahyudi
rights: Copyright (c) 2026 Tafip Wahyudi
date: 2026-05-31
publication date: 2026-05-31
starting page: 708
ending page: 719
doi: 10.58258/w0c6at68

CSR in the Digital Era: How Technology Is Transforming Corporate Social Responsibility
type: item
description: The rapid advancement of digital technology in the Industry 4.0 era has brought fundamental changes to the implementation of Corporate Social Responsibility (CSR) in the business sector. This study aims to identify the forms of digital technology utilization in CSR programs, analyze its impact on program effectiveness, and formulate a conceptual framework for digital CSR relevant to the Indonesian context. The research employs a systematic literature review (SLR) using the PRISMA framework, supported by an analysis of CSR reports from 15 selected companies in Indonesia covering the period 2019–2023. The findings reveal that CSR digitalization operates through four main clusters: (1) stakeholder communication and engagement via social media and digital platforms; (2) data-driven decision-making powered by big data and artificial intelligence; (3) enhanced transparency and accountability through blockchain technology; and (4) more participatory community empowerment via digital applications. Case studies from companies such as PT Telkom Indonesia, PT PLN, and BRI demonstrate that the adoption of digital technology in CSR can improve budget efficiency, expand program reach, and produce more measurable social impact. However, significant challenges remain, including the digital divide, the risk of digital greenwashing, data privacy concerns, and limited human resource capacity. This study proposes a four-dimensional Digital CSR framework: digital infrastructure, governance and regulation, capacity and ecosystem, and impact and accountability as a guide for Indonesian companies in effectively, inclusively, and sustainably integrating technology into their CSR strategies.
subject: Articles
  topic: section
subject: Corporate Social Responsibility
  topic: keywords
subject: Digital Technology
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Social Responsibility
  topic: keywords
subject: Social Innovation.
  topic: keywords
creator: Lila Alwyah
creator: Ernaldo Fikrul Arifin
rights: Copyright (c) 2026 LILA ALWYAH
date: 2026-05-17
publication date: 2026-05-17
doi: 10.58258/bisnis.v5i2.10652

Break Even Point (BEP) Analysis and Selling Price Sensitivity to the Sustainability of Hydroponic Beef Tomato Business in the Lembang Region
type: item
description: The sustainability of hydroponics-based horticulture businesses, especially beef tomatoes, is greatly influenced by the ability of business actors to manage financial aspects and deal with market price fluctuations. Financial feasibility analysis is an important instrument in assessing the ability of hydroponic horticulture businesses to survive and develop in the midst of production cost dynamics and market prices. This study aims to analyze the financial feasibility of the hydroponic beef tomato business through the Break Even Point (BEP) approach and to assess the level of business sensitivity to changes in selling prices. The study used a descriptive quantitative method with primary data obtained through a questionnaire to hydroponic tomato beef business actors in the Lembang area. The data analyzed includes fixed costs, variable costs, selling prices, and production volume per business cycle. The results of the study show that most of the hydroponic tomato beef businesses have reached break-even at a lower production level compared to actual production, so that in general the business is in a decent financial condition. However, there are several business actors who have not yet reached break-even conditions due to the high variable cost per unit of product compared to the selling price. The analysis of selling price sensitivity shows that a price decrease of 10-15 percent has a significant impact on increasing break-even and has the potential to reduce business sustainability, while an increase in selling price provides greater profit room and increases the financial resilience of the business. This study concludes that production cost control and adaptive pricing strategies are key factors in maintaining the sustainability of the hydroponic beef tomato business. The research findings are expected to be the basis for decision-making for business actors and stakeholders in designing sustainable hydroponic horticulture business management strategic.
subject: Articles
  topic: section
subject: Break Even Point
  topic: keywords
subject: Sensitivity Analysis
  topic: keywords
subject: Selling Price
  topic: keywords
subject: Hydroponic Beef Tomatoes
  topic: keywords
subject: Business Sustainability.
  topic: keywords
creator: Indri Utami
creator: Uswatun Hasanah
creator: Puti Harissa Pratidina
rights: Copyright (c) 2026 Uswatun Hasanah, Puti Harissa Pratidina
date: 2026-05-04
publication date: 2026-05-04
doi: 10.58258/bisnis.v5i2.10532

The Influence Of Public Accountability Management Control System Implementation On Employee Performance
type: item
description: This study aims to examine the effect of Public Accountability and Management Control System Implementation on Employee Performance at Department of Trade and Industry of Bandung (Dinas Perdagangan dan Perindustrian Kota Bandung). The research adopts a quantitative approach, utilizing survey data collected through questionnaires from 36 respondents selected using simple random sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Public Accountability and Management Control System Implementation have a positive and significant effect on Employee Performance. The model exhibits strong explanatory power, as indicated by the coefficient of determinations (R²) of 0.758, suggesting that these variables explain a substantial proportion of employee performance. This study provides empirical evidence of the importance of Public Accountability and Management Control System Implementation in improving Employee Performance, and enhancing these aspects is expected to contribute to better organizational effectiveness and public service quality, particularly in public sector institutions.
subject: Articles
  topic: section
subject: Public accountability
  topic: keywords
subject: Management Control System Implementation
  topic: keywords
subject: Employee Performance
  topic: keywords
subject:
  topic: keywords
creator: Indriyani Permatasari
creator: Gun Gunawan R achman
rights: Copyright (c) 2026 Indriyani Permatasari
date: 2026-05-18
publication date: 2026-05-18
doi: 10.58258/bisnis.v5i2.10704

The Influence of Management Control System Implementation and Work Motivation on Employee Performance
type: item
description: This study aims to analyze the effect This study aims to analyze the effect of management control system implementation and work motivation on employee performance at the West Java Provincial Plantation Office. The implementation of a management control system is a process of controlling organizational activities through strategic planning, performance measurement, risk evaluation, reporting and communication, monitoring and correction, as well as employee participation, while work motivation reflects the internal drive that influences employees’ enthusiasm and responsibility in carrying out their duties. Employee performance is measured based on work quality, work quantity, timeliness, effectiveness, independence, and work commitment. This study used a quantitative method with descriptive and verificative approaches by distributing questionnaires to 42 respondents. The data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS) to examine the effect of independent variables on the dependent variable. The results showed that management control system implementation and work motivation had a positive and significant effect on employee performance. These findings indicate that improving management control system implementation and work motivation can support employee performance improvement in public sector organizations.
subject: Articles
  topic: section
subject: Management Control System Implementation
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Employee Performance
  topic: keywords
subject:
  topic: keywords
creator: Sultan Hidayattulloh
creator: Gun Gunawan Rachman
creator: Uswatun Hasanah
rights: Copyright (c) 2026 Sultan Hidayattulloh
date: 2026-05-18
publication date: 2026-05-18
doi: 10.58258/bisnis.v5i2.10702

The Effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in Local Government Institutions
type: item
description: This study aims to examine the effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in local government institutions. The research adopts a quantitative approach, utilizing survey data collected through questionnaires from 38 respondents selected using simple random sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Accounting Information System Quality and Service Quality have a positive and significant effect on Accounting Information System User Satisfaction, with a moderate level of influence. The model exhibits strong explanatory power, as indicated by the coefficient of determinations (R²) of 0,775, suggesting that these variables explain a substantial proportion of user satisfaction. This study provides empirical evidence of the importance of Accounting Information System Quality and Service Quality in enhancing Accounting Information System User Satisfaction, and improving these aspects is expected to contribute to better system performance and user outcomes, particularly in public sector organizations.
subject: Articles
  topic: section
subject: Accounting Information System Quality
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Accounting Information System User Satisfaction
  topic: keywords
subject: PLS-SEM
  topic: keywords
subject: Local Government
  topic: keywords
creator: Yesa Selfia
creator: Gun Gunawan Rachman
creator: Ayi Astuti
rights: Copyright (c) 2026 Yesa Selfia, Gun Gunawan Rachman, Ayi Astuti
date: 2026-05-17
publication date: 2026-05-17
doi: 10.58258/bisnis.v5i2.10682