Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi

MENGUKUR KEPUASAN PELANGGAN MEBEL KEN KEN DENGAN METODE SERVICE QUALITY (SERVQUAL)

Teresia C., yun - suprani, Muhammad Said, Akbar Malik Muharam — Tue, 30 Jun 2026 18:37:36 +0700

Customer satisfaction is one of the important things in companies engaged in the furniture retail sector, because it is an indicator of business success. Therefore, this study aims to determine how satisfied customers are at the Kenken furniture store and also to find out what attributes need to be improved to increase customer satisfaction at the Kenken furniture store. The method used in this study is the Service Quality method which is used to determine the level of customer satisfaction. From the results of this study, it is clear that Kenken furniture store customers are not satisfied with the services provided. The analysis was carried out using the Servqual Method (Service Quality) on the service dimension. The service dimensions include Tangibles, Reliability, Responsiveness, Assurance, and Empathy. And from the results of the study, it can also be seen that the Responsiveness variable has the results that best meet customer expectations, namely with a gap value of 4.00. Meanwhile, the variable that least meets customer expectations is the Reliability variable which has a gap of -13.67.

Pengaruh Green Perceived Value Terhadap Consumer Attitude Dalam Pengurangan Penggunaan Kantong Plastik Di Kota Palembang Dengan Pro Environtmental Behavior Sebagai Mediator

winda Fuji Lestari; Okta Dian Sari — Tue, 30 Jun 2026 18:40:03 +0700

This research investigates how the green perceived value of environmentally friendly practices impacts consumer attitudes towards reducing plastic bag usage, with pro environtmental behaviors serving as a mediating element. A quantitative research method was utilized, gathering data from 120 consumers in modern retail settings within Palembang City through a carefully designed questionnaire. The data analysis was carried out using Partial Least Square Structural Equation Modeling, specifically with SmartPLS 3. 0. The findings indicate that the green perceived value related to green practices has a significant and positive effect on both pro environmental behaviors and consumer attitudes. Furthermore, pro environmental behaviors also significantly and positively influence consumer attitudes. Mediation analysis shows that these pro environtmental behaviors partially mediate the connection between the green perceived value and consumer attitudes. These results emphasize the vital role of green perceived value in enhancing environmental sensitivity, which in turn cultivates positive consumer attitudes towards sustainable behaviors. This research adds to the body of knowledge on consumer behavior and sustainability by highlighting how psychological elements are crucial in advancing environmental initiatives. From a practical standpoint, the results suggest that both policymakers and retailers should work on boosting consumers' green perceived value and environmental awareness to make plastic reduction programs more effective.

ANALISIS BUDAYA ORGANISASI DAN KOMUNIKASI DALAM MENINGKATKAN EFEKTIVITAS KERJA PADA PT JAYA MASAWAN PUTRA SEJAHTERA CABANG LEMABANG

Tue, 30 Jun 2026 19:05:28 +0700

Kinerja karyawan adalah hasil kerja dan prestasi sebagai perilaku nyata atau hasil kemampuan seseorang dalam melaksanakan tugas organisasi yang diberikan berdasarkan tugas, wewenang, dan tanggung jawab yang dilimpahkan kepadanya. Dalam dunia kerja yang dinamis seperti saat sekarang ini, salah satu elemen penting dalam keberhasilan organisasi adalah efektivitas kerja karyawan. Efektivitas kerja mencerminkan seberapa baik karyawan dapat menyelesaikan tugasnya secara tepat waktu, berkualitas, dan sesuai target yang ditentukan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui gambaran dan pengaruh budaya organisasi dan komunikasi secara parsial dan simultan dalam meningkatkan efektivitas kerja pada PT Jaya Masawan Putra Sejahtera cabang Lemabang. Jumlah sampel yang diambil oleh peneliti sebanyak 46 orang karyawan yang berstatus masa kerja lebih dari 1 tahun. Metode analisis data yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Hasil uji t menunjukkan bahwa variabel budaya organisasi berpengaruh terhadap efektivitas kerja PT Jaya Masawan Putra Sejahtera cabang Lemabang dan variabel Komunikasi tidak berpengaruh terhadap efektivitas kerja PT Jaya Masawan Putra Sejahtera cabang Lemabang. Hasil uji F variabel budaya organisasi dan Komunikasi berpengaruh terhadap efektivitas kerja PT Jaya Masawan Putra Sejahtera cabang Lemabang. Hasil uji Adjusted R-Square pada penelitian ini diperoleh nilai sebesar 0,485. Hal ini menunjukkan bahwa efektivitas kerja dipengaruhi oleh variabel budaya organisasi dan komunikasi sebesar 48,5%, sedangkan sisanya sebesar 51,5% dapat dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.

FAKTOR-FAKTOR YANG MEMPERNGARUHI INDEKS PEMBANGUNAN MANUSIA: ANALISIS DATA PANEL DI ASEAN-5

oktadian DIAN sari, Winda Fuji Lestari — Tue, 30 Jun 2026 19:18:46 +0700

A country's progress is not only measured by per capita income, but is also reflected in the Human Development Index (HDI). The Human Development Index assesses development achievements that include education, health and decent living standards. This study aims to examine the influence of electricity consumption, FDI and economic growth on the Human Development Index in five ASEAN member countries, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines with a research time span of 2010-2023. Using the Fixed Effect Model (FEM) estimation method, it shows that the higher economic growth, the higher the HDI of a country. Meanwhile, FDI contributes positively and significantly to the increase in the Human Development Index. The amount of foreign direct investment received will encourage the improvement of human quality. In this study, it was also found that the variable of electricity consumption has a positive and significant influence on the Human Development Index. These findings confirm that increased economic growth, foreign direct investment (FDI) and electricity consumption are strategic factors in encouraging the improvement of HDI quality in ASEAN member countries.

PENGARUH DAYA TARIK IKLAN, SOSIAL MEDIA, DAN PENEMPATAN PRODUK TERHADAP KESADARAN MEREK MASKER SENSI DI PALEMBANG SQUER MALL

Agung Bambang Saputra, Dian Utari, Muhammad Furqon, Miftahul Jannah — Tue, 30 Jun 2026 19:06:57 +0700

The use of masks is part of a comprehensive series of prevention and control measures that can limit the spread of certain viral respiratory diseases, including COVID-19. Masks can be used either to protect a healthy person (worn to protect themselves when in contact with an infected person) or to control the source (worn by an infected person to prevent further transmission). Masks play an important role in protecting yourself from the corona virus. The objectives of this study are: 1) To determine the effect of the attractiveness of advertising, social media, and product placement partially on the awareness of the Sensi Mask brand in Palembang Squer Mall. 2) To find out the effect of the attractiveness of advertising, social media, and product placement simultaneously on the awareness of the Sensi Mask brand at Palembang Squer Mall. Data analysis method used in this research is verification method. The results showed that the t-test (partially) can be explained: The advertising attractiveness variable (X1) has a significant effect on brand awareness (Y), the value of tcount (3.632) > ttable (1.679) and a significant value of 0.000 <0.05 means Ho is rejected and Ha accepted. The social media variable (X2) has a significant effect on brand awareness (Y). The value of tcount (3.817) > ttable (1.679) and a significant value of 0.000 <0.05 means that Ho is rejected and Ha is accepted. The product placement variable (X3) has a significant effect on brand awareness (Y). The value of tcount (2,983) > ttable (1,678) and a significant value of 0.000 <0.05 means Ho is rejected and Ha is accepted. The results of the F test (simultaneously), the results obtained are Fcount (25.934) > Ftable (2.574) and a significant value of 0.000 <0.05, meaning Ho is rejected and Ha is accepted, meaning that there is a simultaneous effect of Advertising Attractiveness variable (X1), Social Media (X2), and Product Placement (X3) on Brand Awareness (Y) of Sensi Masks at Palembang Squer Mall. The coefficient of determination of Adjusted R Square obtained is 0.797 (79.7%) meaning that the variables of Advertising Attractiveness (X1), Social Media (X2), and Product Placement (X3) explain Brand Awareness (Y) of 79.7% while the rest 20.3% (100% – 79.7%) can be explained by other variables not examined in this study and can then be further investigated by other researchers.

PENGARUH KEPEMILIKAN INSTITUSIONAL, STRUKTUR ASET DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI PERIODE 2021-2024

Tegu Salim, Muhamad Helmi, Debi Carolina, Ahmad Muhammad Ridho, Ahmad Sazili — Tue, 30 Jun 2026 18:56:07 +0700

Struktur pendanaan merupakan faktor penting bagi keberlangsungan dan pertumbuhan perusahaan. Dalam praktiknya, perusahaan dapat menggunakan modal internal maupun eksternal. Perbedaan kebijakan utang antar perusahaan dipengaruhi oleh faktor internal seperti kepemilikan institusional, struktur aset, dan pertumbuhan perusahaan. Penelitian ini bertujuan untuk mengetahui perkembangan kepemilikan institusional, struktur aset, pertumbuhan perusahaan, dan kebijakan utang pada perusahaan tekstil dan garmen periode 2021–2024, Locus penelitian yaitu perusahaaan Tekstil dan Garmen yang terdaftar di BEI, dengan populasi sebanyak 23 perusahaan dan sampel 8 perusahaan yang diambil dengan teknik Purposive Sampling. Objek penelitian ini, yaitu laporan keuangan dan annual report. Penelitian ini menggunakan metode kuantitatif. dengan analisis deskriptif dan analisis verifikatif. Metode analisis data yang digunakan adalah analisis regresi linier berganda, uji t dan uji F. Hasil penelitian menunjukkan bahwa, secara parsial kepemilikan Institusional berpengaruh signifikan terhadap kebijakan hutang, struktur aset berpengaruh signifikan terhadap kebijakan hutang, dan pertumbuhan perusahaan berpengaruh signifikan terhadap kebijakan hutang, kepemilikan institusional, struktur aset, dan pertumbuhan perusahaan berpengaruh secara simultan terhadap kebijakan hutang dengan nilai koefisien determinasi sebesar 43,3%.

A SYSTEMATIC LITERATURE REVIEW: PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN

Tue, 30 Jun 2026 19:16:46 +0700

Employee performance is one of the key factors determining an organization's success in achieving its objectives. Previous studies have shown that compensation and work motivation influence employee performance; however, the findings remain inconsistent across different organizational contexts. Therefore, this study aims to analyze the effect of compensation on employee performance, the effect of work motivation on employee performance, and the simultaneous effect of both variables on employee performance. This study employed a Systematic Literature Review (SLR) approach by collecting and analyzing scientific articles obtained through Google Scholar based on predetermined inclusion and exclusion criteria. A total of 22 articles met the eligibility criteria and were included in the review process. The findings indicate that compensation generally has a positive and significant effect on employee performance by enhancing job satisfaction and work enthusiasm. Work motivation was also found to have a positive and significant effect on employee performance through increased commitment, productivity, and responsibility. Furthermore, compensation and work motivation simultaneously contribute more effectively to improving employee performance than when applied separately. This study concludes that compensation and work motivation are strategic factors that should be managed effectively to improve employee performance and support organizational goals

PENGARUH PELATIHAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN BANK SUMSEL BABEL

Nurul Mardiyyah Pratiwi, Fabio Mendes Soares, Destia Aktarina, Echi Kurniati — Tue, 30 Jun 2026 18:55:20 +0700

This study aims to analyze the effect of training and compensation on employee performance at Bank Sumsel Babel Head Office, both partially and simultaneously. The research employed a quantitative approach using an associative research method. The population consisted of 133 permanent employees from the Business Division and the Operational and Service Division of Bank Sumsel Babel Head Office. A sample of 100 respondents was selected using the Slovin formula and proportionate stratified random sampling technique. Data were collected through questionnaires and literature studies. Multiple linear regression analysis with SPSS software was used to analyze the data. The results indicate that training has a positive and significant effect on employee performance, with a t-value of 4.184 greater than the t-table value of 1.985 and a significance level of 0.001 < 0.05. Compensation also has a positive and significant effect on employee performance, with a t-value of 7.118 greater than the t-table value of 1.985 and a significance level of 0.001 < 0.05. Simultaneously, training and compensation have a positive and significant effect on employee performance, as indicated by an F-value of 36.106 greater than the F-table value of 3.09 and a significance level of 0.001 < 0.05. The Adjusted R Square value of 0.415 indicates that training and compensation jointly explain 41.5% of the variation in employee performance, while the remaining 58.5% is influenced by other factors outside this study. Therefore, improving training quality and implementing a fair compensation system can enhance employee performance at Bank Sumsel Babel Head Office.

Efektivitas Audit Forensik dalam Mengungkap Fraud Berbasis Digital

Muthi'a Handayani — Tue, 30 Jun 2026 18:53:10 +0700

This study aims to analyze the effectiveness of forensic audits in uncovering digital-based fraud. The current development of digital technology has provided opportunities for fraud perpetrators, particularly those involving information systems and electronic transactions. This study used the Systematic Literature Review (SLR) approach. This approach is guided by PRISMA, with the identification, screening, eligibility, and inclusion processes of 21 scientific journals obtained from Google Scholar and related databases for analysis. The results of the scientific journal analysis indicate that forensic audits play a significant role in identifying digital fraud patterns. Forensic audits have proven relevant and strategic in supporting and addressing the challenges of digital-based fraud.

Keywords: Forensic Audit, Digital Fraud, Investigative Accounting, Digital Forensics.

PENGARUH PROFESIONALISME, KOMPETENSI, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN MATERIALITAS

Tue, 30 Jun 2026 22:41:26 +0700

Penggunaan jasa akuntan publik di era globalisasi semakin meningkat sehingga pertimbangan materialitas menjadi sangat penting bagi auditor dalam menjalankan tugasnya. Beberapa kasus seperti SNP Finance, Garuda Indonesia, Hanson International, dan Jiwasraya menunjukkan adanya kelalaian auditor dalam mendeteksi salah saji material. Penelitian ini dibuat untuk mengetahui pengaruh profesionalisme, kompetensi, dan etika profesi auditor terhadap pertimbangan materialitas pada Kantor Akuntan Publik wilayah Sumatera Selatan. Penelitian ini menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada para auditor yang bekerja pada KAP. Jumlah sampel yang digunakan sebanyak 42 responden dengan teknik purposive sampling. Data diolah menggunakan aplikasi SmartPLS dengan metode SEM-PLS yang terdiri dari pengujian outer model dan inner model. Berdasarkan hasil pengujian hipotesis diperoleh bahwa profesionalisme tidak berpengaruh signifikan terhadap pertimbangan materialitas dan kompetensi juga tidak berpengaruh signifikan terhadap pertimbangan materialitas, sedangkan etika profesi berpengaruh signifikan terhadap pertimbangan materialitas. Nilai R-Square sebesar 0,839. Dengan demikian dapat disimpulkan bahwa hanya etika profesi yang berpengaruh signifikan terhadap pertimbangan materialitas pada auditor KAP di wilayah Sumatera Selatan, sehingga auditor diharapkan dapat selalu menjaga etika profesinya dalam melaksanakan tugas audit agar pertimbangan materialitas yang dihasilkan semakin akurat dan tepat.

PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

Tue, 30 Jun 2026 00:00:00 +0700

Isu perubahan iklim dan pemanasan global yang semakin meningkat mendorong pentingnya pengungkapan emisi karbon oleh perusahaan. Meskipun pengungkapan ini masih bersifat sukarela di Indonesia, perusahaan besar cenderung lebih transparan karena tekanan publik dan stakeholder. Penelitian ini bertujuan untuk mengetahui perkembangan dan pengaruh secara parsial maupun simultan leverage, profitabilitas, ukuran perusahaan, kinerja lingkungan dan pengungkapan emisi karbon pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2022-2024. Sampel penelitian dipilih menggunakan teknik purposive sampling, menghasilkan 12 perusahaan dengan total 37 populasi. Locus penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Objek penelitian ini laporan keuangan dan sustainability report pada pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2022-2024. Penelitian ini menggunakan metode kuantitatif dengan analisis deskriptif dan verifikatif. Analisis data yang dilakukan dengan regresi liniear berganda menggunakan uji t (parsial), uji F (Simultan), dan koefisien determinasi (R²). Hasil pengujian menunjukkan bahwa secara parsial leverage tidak berpengaruh terhadap emisi karbon, profitabilitas berpengaruh signifikan terhadap emisi karbon, ukuran Perusahaan tidak berpengaruh terhadap emisi karbon, kinerja lingkungan tidak berpengaruh terhadap emisi karbon. leverage, profitabilitas, ukuran perusahaan, dan kinerja lingkungan secara simultan berpengaruh terhadap emisi karbon, serta nilai koefisien determinasi sebesar 0,188.

DARI HOBI MENJADI PROFESI: STRATEGI MONETISASI BAGI KREATOR DIGITAL INDONESIA

Miftahul Jannah, Muhammad Furqon, Dian Utari — Tue, 30 Jun 2026 00:00:00 +0700

Perkembangan revolusi digital telah mendorong transformasi kreator konten digital dari sekadar hobi menjadi profesi yang bernilai ekonomi tinggi di Indonesia, dengan jumlah penggunaan internet yang besar dan pertumbuhan sektor ekonomi kreatif berbasis digital yang terus meningkat. Penelitian ini bertujuan untuk mengidentifikasi dan mengevaluasi strategi monetisasi yang digunakan oleh kreator digital Indonesia dalam konteks ekonomi kreatif yang semakin berkembang. Menggunakan pendekatan metode campuran (