Lembaga Penelitian dan Pendidikan (LPP) Mandala
Effectiveness of Smart City Policy Implementation in Improving the Quality of Public Services: Case Study in Denpasar City
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.
Copyright (c) 2026 I Wayan Sugiartana, Ni Made Citra Angreni, Aditya Manggala RS , Ni Made Puriati , Nengah Merta
The Impact of E-WOM (Electronic Word of Mouth) on Purchase Decisions on the Shopee Platform
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.
Copyright (c) 2026 Reni Silvia Yuli Safitri
The Influence of Servant Leadership and Its Impact on Organizational Citizenship Behavior (OCB) Lecturers at the Lombok Business Academy
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.
Copyright (c) 2026 Muhammad Azim, Moh. Salman Alfarisi, I Putu Buda Yasa, Aprilla Sinta Uli, Ni Kadek Wahyuni Merta Sari
Storytelling as an Opening Communication Strategy: Exploring Speech Patterns in TEDx Talks
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
Copyright (c) 2026 Deki Zulkarnaen, Adelowo Shamsudeen Opeyemi
The Influence of Economical Prices on Students' Decisions to Purchase Ready-to-Eat Food Around the Campus Environment
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.
Copyright (c) 2026 anis qurnia, Didit Darmawan
The Effect of Profitability and Audit Opinion on Audit Delay in Construction Sector Companies Listed on The Indonesia Stock Exchange
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.
The Effect of Mental Health and Job Satisfaction on Employees Work Morale at Pt. Bank BPR Kerta Raharja Majalaya Branch
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.
Copyright (c) 2026 Lucky Krisna Wijaya, Inne Satyawisudarini, Puti Harissa Pratidhina, Ani Yunaningsih
The Role of the Merah Putih Village Cooperative in Improving the Community Economy in North Lombok Regency
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.
Women's Contribution to the Development of Woven Fabric Crafts in Pringgasela Tourism Village, East Lombok
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.
The Influence of Management Control Systems and Work Motivation on Employee Performance
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 contribute to the development of management accounting and human resource management literature, particularly regarding employee performance improvement in public sector organizations.
Building an Inclusive Economic Ecosystem: Integration of Bumdes and Msme Programs in North Lombok
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.
The Effect of Net Profit Margin (NPM) and Current Ratio (CR) on Profit Growth
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.
Copyright (c) 2026 Megawati Megawati, Ayke Nuraliaty, Indri Utami
The Effect of Management Control Systems and Reward Policies on Employee Performance
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.
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)
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.
The Effect of Organizational culture and Auditor competence on Auditor performance
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.
Copyright (c) 2026 Yanuar Tiar Megantara
The Impact Of Workload, Leadership, And Non-Physical Work Envirement On Turnover Intention Among Expedition Couriers.
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.
Digital-Based Public Service Innovation from the Perspective of Public Sector Financial Management
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.
Copyright (c) 2026 Panji Rizki Kurniawan
Analisis Resiko Kebijakan Harga Eceran Tertinggi (HET) Obat di Tengah Melemahnya Rupiah dan Konflik Geopolitik Global
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.
Maximum Retail Price (MRP) for Medicines
Zakat Management at Baznas North Lombok Regency
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.
Copyright (c) 2026 Ernaldo Fikrul Arifin, M. Budi Utama
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)
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.
Copyright (c) 2026 Rendi Pauji Mustopa, Ayke Nuraliati, Uswatun Hasanah
The Effect of Internal Control Systems and Inventory Information Systems on the Effectiveness of Inventory Stock Recording
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.
Copyright (c) 2026 Tasya - Khairinisa, Nur Zeina Maya Sari, Dian Widyantini
The Influence of Product Quality on Purchase Interest in Halal Cosmetics
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.
Copyright (c) 2026 Ayu Mubarokatum Maulidah, Didit Darmawan
The Influence of Content Marketing and Influencer Marketing on Consumer Purchase Interest in Mobile Iced Coffee Businesses in Dompu Regency.
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
Analysis of Factors Influencing the Young Generation in Choosing Tourism Majors at LPK OTC Bali Gianyar
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
Copyright (c) 2026 I Wayan Erik Susanto, Nengah Nita Loktika
The Effect of Raw Material Quality and Production Process on Product Quality of Women’s Leather Shoes and Sandals at CV. Terang Benderang (Cekhas)
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).
CSR in the Digital Era: How Technology Is Transforming Corporate Social Responsibility
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.
Break Even Point (BEP) Analysis and Selling Price Sensitivity to the Sustainability of Hydroponic Beef Tomato Business in the Lembang Region
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.
Copyright (c) 2026 Uswatun Hasanah, Puti Harissa Pratidina
The Influence Of Public Accountability Management Control System Implementation On Employee Performance
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.
Management Control System Implementation
Copyright (c) 2026 Indriyani Permatasari
The Influence of Management Control System Implementation and Work Motivation on Employee Performance
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.
The Effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in Local Government Institutions
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.
Accounting Information System User Satisfaction
Copyright (c) 2026 Yesa Selfia, Gun Gunawan Rachman, Ayi Astuti