Journal of Management, Economic, and Accounting
e-ISSN 2962-4134 Journal of Management, Economic, and Accounting is an online journal with complete references and open access for academics, researchers, and students, published by the Faculty of Economics, Dehasen University Bengkulu, Indonesia.Journal of Management, Economic, and Accounting is a periodical issue (Twice a year) in January-June and July-December. Its main objective is to disseminate scientific articles in the fields of Management, Economic, and Accounting. The language used in this journal is Indonesian or English. Without reducing its scientific weight, this journal accepts contributions of writings that have never been published in other print media and accepts advertisements.
The Effect of Regional Original Revenue and Capital Expenditure on the Financial Performance of Local Governments in North Sumatra Province
This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Capital Expenditure on the financial performance of the regional government in North Sumatra Province. The research employs a quantitative approach using secondary data obtained from regional government financial reports and related statistical publications for the 2019–2023 period. Multiple linear regression is applied, supported by classical assumption tests, partial significance testing (t-test), simultaneous significance testing (F-test), and the coefficient of determination. The results show that, partially, PAD has no significant effect on financial performance (Sig. 0.411 > 0.05), while Capital Expenditure has a positive and significant effect (Sig. 0.031 < 0.05). Simultaneously, PAD and Capital Expenditure significantly affect financial performance (Sig. 0.002 < 0.05). The Adjusted R Square of 0.453 indicates that approximately 45.3% of the variation in financial performance can be explained by PAD and Capital Expenditure, while the remaining portion is influenced by other factors outside the model. These findings suggest that improvements in regional financial performance are more consistently driven by productive spending—particularly capital expenditure—than by increases in PAD alone. Therefore, the regional government should strengthen PAD management and allocate capital expenditure effectively and efficiently to enhance financial performance.
Copyright (c) 2026 Siti Hajar, Agus Tripriyono , Ayu Kurnia Sari https://creativecommons.org/licenses/by-sa/4.0
Analysis of Work Facilities, Work Discipline, and Work Communication on the Performance of ASN Employees at the Ministry of Religion Office of North Sumatra Province
This study aimed to analyze the effects of work facilities, work discipline, and work communication on the performance of civil servant employees at the Regional Office of the Ministry of Religious Affairs of North Sumatra Province. The study used a quantitative approach with an associative method. The research population consisted of 247 civil servant employees, with a sample of 71 respondents selected using the Slovin formula and a purposive sampling technique. Primary data were obtained through the distribution of questionnaires, and the results were processed using SPSS software version 24. Data analysis was conducted using multiple linear regression to examine the relationships between the independent variables and the dependent variable. The results showed that work facilities, work discipline, and work communication, both partially and simultaneously, had positive and significant effects on employee performance. Work discipline became the most dominant variable influencing employee performance, as indicated by the highest regression coefficient. The coefficient of determination (adjusted R²) of 0.950 indicated that 95.0% of the variation in employee performance could be explained by the three independent variables, while the remaining 5.0% was explained by other variables not included in this research model. In addition, the strength of the relationship between the independent variables and the dependent variable was categorized as very strong, with a correlation coefficient (R) value of 0.976.
Copyright (c) 2026 Nabila Azhari, Abdi Setiawan, Teguh Wahyono https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Market Digitalization, Information Technology Training, And Access To Capital On Income Of Msmes In The Marine Fisheries Firm In Sibolga City
This study aims to determine the effect of market digitalization, information technology training, and access to capital on the income of marine fisheries MSMEs in Sibolga City. This study uses a quantitative method involving 161 respondents. Data collection was carried out using questionnaires. The data obtained were analyzed using statistical formulas, namely by using the normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis with the SPSS Version 23.0 program. The results of this study indicate that the market digitalization variable shows a t-count value of 3.950 > t-table of 1.975 with a significant value of 0.000 <0.05, so the hypothesis H1 is accepted and H0 is rejected, meaning that market digitalization has a positive and significant partial effect on the income of Marine Fisheries MSMEs in Sibolga City. The information technology training variable shows a t-count value of 0.463 < t-table of 1.975 with a significant value of 0.644 > 0.05, so the hypothesis H2 is rejected and H0 is accepted, meaning that information technology training does not have a significant partial effect on the income of Marine Fisheries MSMEs in Sibolga City. The market digitalization variable shows a t-value of 3.128> t-table of 1.975 with a significant value of 0.000 <0.05, so the hypothesis H3 is accepted and H0 is rejected, meaning that access to capital has a positive and significant effect partially on the income of Marine Fisheries MSMEs in Sibolga City. The F-value of 96.246> F-table of 2.66 and a significant value of 0.000 <0.05, so the hypothesis H4 is accepted and H0 is rejected, so it can be concluded that market digitalization, information technology training and access to capital have a positive and significant effect simultaneously on the income of Marine Fisheries MSMEs in Sibolga City.
Copyright (c) 2026 Mega Lusiana Sitorus, Rahmad Sembiring , Suhendi Suhendi https://creativecommons.org/licenses/by-sa/4.0
Analysis Of The Influence Of Leadership Style, Work Environment, And Motivation On Employee Performance In The Marketing Division At PT Ingco Teknika Indonesia
This study aims to analyze the influence of Leadership Style, Work Environment, and Motivation on Employee Performance in the Marketing Sector at PT. Ingco Teknika Indonesia. This study uses a quantitative method involving 40 employees as respondents. Data collection was carried out using questionnaires. The data obtained were analyzed using statistical formulas, namely by using the normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis with the SPSS Version 23.0 program. The results of this study indicate that leadership style has a positive and significant influence partially on performance.This can be seen from the t-value of 4.947 which is greater than the t-table of 2.02 with a significance level of 0.000, thus, H1 is accepted and H0 is rejected. The work environment has a positive and partially significant influence on performance. This can be seen from the t-value of 3.523 which is greater than the t-table of 2.02 with a significance level of 0.001, thus, H2 is accepted and H0 is rejected. Motivation has a positive and partially insignificant influence on performance. This can be seen from the t-value of 0,283 which is smaller than the t-table of 2.02 with a significance level of 0.779, thus, H3 is rejected and H0 is accepted. Leadership style, work environment and motivation have a significant influence simultaneously on performance. This can be seen from the F-value of 100.530 with a significance level of 0.000, thus, H4 is accepted and H0 is rejected.
Copyright (c) 2026 Bella Cyintia Maramis, Muhammad Yalzamul Insan, Kholilul Kholik https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Influence of Work Culture, Work Experience and Work Ethics on Employee Work Discipline in Dinas Ketenagakerjaan Provinsi Sumatera Utara
This study aims to analyze the influence of work culture, work experience, and work ethics on employee work discipline at the Manpower Office of North Sumatra Province. The research approach used is quantitative with an associative method. The sample in this study amounted to 43 honorary employees who were determined using a saturated sampling technique. This study was conducted from 2025. Data collection was carried out using a questionnaire to produce primary-quantitative data which was then processed with SPSS version 24 with a multiple linear regression method. The results of the study indicate that work culture partially has a positive and significant effect on employee work discipline at the Manpower Office of North Sumatra Province. Work experience partially has a positive and significant effect on employee work discipline at the Manpower Office of North Sumatra Province. Work ethics partially has a positive and significant effect on employee work discipline at the Manpower Office of North Sumatra Province. Work culture, work experience and work ethics simultaneously have a positive and significant effect on employee work discipline at the Manpower Office of North Sumatra Province. The results of the coefficient of determination test (Adjusted R Square) of 0.783 indicate that 78.3% of the variation in work discipline can be explained by work culture, work experience, and work ethics, while the remaining 21.7% is influenced by other factors outside the research model.
Copyright (c) 2026 Anggun Anugrah, Eli Delvi Yanti, Saimara A.M Sebayang https://creativecommons.org/licenses/by-sa/4.0
Tax Management Analysis At PT Sumber Usaha Nusantara
This study aims to analyze the implementation of tax management at PT. Sumber Usaha Nusantara, a company engaged in supplying and exporting fishery products, particularly seafood such as soft shell crab, mud crab, and shrimp. This study used a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation studies. The results indicate that the company has implemented effective tax management, encompassing tax planning, implementation, and control, thus maintaining tax compliance through timely tax reporting, calculation, and payment. The implementation of tax management also enables the company to manage its tax burden efficiently and legally by utilizing available tax facilities. This study recommends that the company improve the competence of its tax staff, strengthen internal controls, and optimize tax facilities. Further research is recommended to examine the effect of tax management on the company's financial performance.
Copyright (c) 2026 Anggi Tiara Sari, Irawan Irawan, Pipit Buana Sari https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Local Taxes And Local Levies On The Original Revenue Of South Nias Regency In 2022–2024
This study aims to analyze the effect of regional taxes and levies on local revenue (PAD) in South Nias Regency in the 2022–2024 fiscal year. Regional taxes and levies are two main components that contribute directly to increasing PAD, which ultimately serves as an indicator of the fiscal independence of local governments. This study uses a quantitative approach with multiple linear regression analysis to determine the relationship between the independent variables (regional taxes and levies) and the dependent variable (local revenue). The data used are secondary data obtained from the Regional Financial Management Agency (BPKD) of South Nias Regency, APBD realization reports, and other relevant official documents during the study period. The results show that regional taxes have a positive and significant effect on local revenue. Similarly, regional levies have a positive but not always significant effect on increasing PAD. Simultaneously, regional taxes and levies together contribute significantly to the PAD of South Nias Regency. These findings indicate that optimizing local tax collection and improving the quality of public services related to levies need to be a focus of local governments to increase financial independence and budget management efficiency.
Copyright (c) 2026 Andalkris Yuliasih Laia, Junawan Junawan, Irawan Irawan https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Work Motivation, Work Discipline And Organizational Culture On Employee Perfomance Of Satuan Polisi Pamong Praja Kabupaten Karo
This study aims to analyze the extent to which work motivation, work discipline and organizational culture impact the perfomance of employees of Satuan Polisi Pamong Praja Kabupaten Karo. The population in this study all 219 employees of Satuan Polisi Pamong Praja Kabupaten Karo with the Slovin formula used to determine the sample size, which was 69 respondents. This study was conducted 2025 with a quantitative-based primary data approach through the distribution of questionnaries. The data obtained were the analyzed using SPSS 25 with a multiper linier regression method. Based on the result of the study, work motivation, work discipline and organizational culture have a positive and significant effect employee perfomance, both partially and simultaneously. Of the three variabels, in the multiple linier regression test, work motivation has the most dominant impact with the highest Standadized Coeffucients Beta value of 0,336. The four pruposed hypotheses (H1, H2, H3, H4) were successfully proven true and accepted because the results of the study support the initial assumptions. The Adjusted R Square figure for employee perfomance is 64,5%, of which can be explained by work motivation, work discipline and organizational culture, while the reamining 35,5% is explained by other factors or variables outside the model. The relationship between employee perfomance and work motivation, work discipline and organizational culture shows a very strong and significant correlation.
Copyright (c) 2026 Aditya Secchal Suranta Tarigan, Abdi Setiawan , Saimara AM Sebayang https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Financial Literacy and Financial Inclusion On The Intensity Of E-wallet Usage Among Cusstomers at Manakala Coffee Shop Medan
The development of financial technology has encouraged the use of e-wallets as a digital payment method, including in culinary businesses such as coffe shops. Although the adoption of e-wallets in Indonesia continues to increase, their intensity of use at the consumer level is not yet optimal and is influenced by behavioral and structural factors. This study aims to analyze the effect of financial literacy and financial inclusion on the intensity of e-wallet usage among consumers at Coffe shop Manakala Medan. This study uses a quantitative approach with a causal associative design. Data were collected through a Likert scale questionnaire distributed to 77 e-wallet users using purposive and convenience sampling techniques. Data analysis was performed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis, which included t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that financial literacy has a positive and significant effect on the intensity of e-wallet usage. Financial inclusion also has a positive and significant effect and has a more dominant influence than financial literacy. Simultaneously, both variables have a significant effect on the intensity of e-wallet usage. These findings confirm that the intensity of e-wallet usage is not only determined by the availability of technology, but also by the level of consumer understanding and ease of access to digital financial services. This study provides empirical evidence by emphasizing the importance of financial literacy and financial inclusion in promoting the sustainable use of e-wallets in the culinary business.
Copyright (c) 2026 Adinda Tantri Rahmadani, Hernawaty Hernawaty, Aulia Aulia https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Factors Determining The Welfare Scores Of Families Receiving Pkh: A Case Study Of Simpang Dolok Village, Datuk Lima Puluh District, Batu Bara Regency
This study aims to analyze the factors that influence the welfare score of Family Hope Program (PKH) recipient families in Simpang Dolok Village, Datuk Lima Puluh District, Batu Bara Regency. Despite PKH implementation to reduce poverty, variations in welfare levels among recipient families persist. This research utilizes Data Tunggal Sosial Ekonomi Nasional (DTSEN) from January 2025 period with a census approach covering all 94 PKH recipient families. Variables analyzed include household head demographic characteristics, family characteristics, household economic conditions, housing conditions, and access to basic services. Multiple linear regression with Ordinary Least Squares (OLS) method was employed for data analysis. The results show that education level of household head, land area controlled, livestock ownership, house floor area, building material quality, and road access conditions have positive and significant effects on DTSEN welfare score. Conversely, number of family members, dependency ratio, and distance to health facilities have negative and significant effects. These findings indicate that improving the welfare of PKH recipient families depends not only on cash transfers but also on enhancing human capital, productive asset ownership, housing quality improvement, and access to basic services.
Copyright (c) 2026 Ade Maharani Sitorus, Annisa Ilmi Faried, Uswatun Hasanah https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Work Facilities And Work Motivation On Employee Performance In The Manpower Office Of North Sumatra Province
The research analysis aims to determine the influence of work facilities and work motivation on employee performance at the North Sumatra Provincial Manpower Office. The research approach used is associative and quantitative. This study employed multiple linear regression analysis. The sample in this study consisted of 47 respondents. Primary data collection used a questionnaire. The results of the study showed that the t count value was 3.475 and the t table was 2.015368, so the t count > t table (3.475 > 2.015368) with sig. 0.001 < 0.05 so that the results of the study accepted H1. It can be explained that the work facilities variable (X1) has an effect on the employee performance variable (Y). The test results showed a t count value of 6.364 and the t table of 2.015368, so the t count > t table (6.364 > 2.015368) with sig. 0.000 < 0.05 so that the results of the study accepted H2. It can be explained that the work motivation variable (X2) has an effect on employee performance (Y). The test results showed the ft table value at a significant confidence level of 0.05 was 3.20, thus the results of the SPSS calculation obtained f count = 31.911 > ft table 3.20 with sig. 0.000 < 0.05. Therefore, it can be concluded that H3 is accepted. Where the variables of work facilities (X1) and work motivation (X2) simultaneously have a positive and significant effect on the performance of employees of the North Sumatra Provincial Manpower Office.
Copyright (c) 2026 Ade Ariska Nasution, Darmilisani Darmilisani, Daud Arifin https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Product Quality And Promotion On Purchasing Decisions For Nias Specialty Foods At Wery Bakery
This study aims to determine the effect of product quality and promotion on the decision to purchase Nias souvenirs at Wery Bakery. This study was conducted from December 2024 to April 2025. The population and sample of this study consisted of 86 respondents. Data processing was performed using SPSS Version 26. Data testing was conducted using classical assumption tests and multiple linear regression. The calculated t-value for product quality was 3.565 > t-table 1.66 and significance 0.001 < 0.05, indicating that product quality partially has a positive and significant effect on purchasing decisions. The t-value for promotion was 15.667 > t-table 1.66 and significance 0.000 < 0.05, so promotion partially had a positive and significant effect on purchasing decisions. The F test results show that the calculated F value is 561.965 > the table F value of 2.48 with a significance value of 0.000 < 0.005, meaning that product quality and promotion simultaneously have a significant effect on purchasing decisions. The R² test result is 0.931, meaning that 93.1% of purchasing decisions can be obtained and explained by the variables of product quality and promotion.
Copyright (c) 2026 Eldaa Yuannda Harefa, Yossie Rossanty https://creativecommons.org/licenses/by-sa/4.0
Analysis of Personality, Leadership, and Organizational Culture on Work Discipline of Honorary Employees of the Binjai City Transportation Service
This study aimed to examine the effects of personality, leadership, and organizational culture on the work discipline of honorary employees at the Binjai City Transportation Office. The population of this study consisted of 185 employees, and a total of 65 employees were selected as respondents based on the Slovin formula. The sampling technique used was purposive sampling. The research was conducted in 2025. This study employed primary quantitative data collected through questionnaires and processed using SPSS version 24.0. The data analysis technique used was multiple linear regression analysis. The results showed that personality, leadership, and organizational culture partially and simultaneously had positive and significant effects on the work discipline of honorary employees at the Binjai City Transportation Office. The partial test (t-test) indicated that personality had a regression coefficient of 0.277, a t-value of 4.344, and a significance value of 0.000. Leadership had a regression coefficient of 0.327, a t-value of 4.179, and a significance value of 0.000. Organizational culture had a regression coefficient of 0.351, a t-value of 4.365, and a significance value of 0.000. The simultaneous test (F-test) showed an F-value of 316.524 with a significance value of 0.000. The t-table value was 2.000 and the F-table value was 2.755, indicating that t-count was greater than t-table and F-count was greater than F-table, with a significance value less than 0.05. Therefore, Ha was accepted and Ho was rejected, meaning that hypotheses H1, H2, H3, and H4 were proven and accepted as the results were consistent with the proposed hypotheses. The most dominant variable influencing work discipline was organizational culture, with the largest Beta value of 0.373. Approximately 93.7% of work discipline was explained by personality, leadership, and organizational culture, while the remaining percentage was influenced by other factors. Personality, leadership, and organizational culture had a very strong relationship with work discipline, as indicated by an R value of 0.969.
Copyright (c) 2026 Nabila Nabila, Muhamad Toyib Daulay, Ikhah Malikhah https://creativecommons.org/licenses/by-sa/4.0
Profitability Reviewed from Capital Structure, Revenue Growth and Asset Management in Manufacturing Companies in the Cosmetics and Household Needs Sub-Sector on the Indonesia Stock Exchange
This study aimed to analyze the effect of capital structure, revenue growth, and asset management on profitability in manufacturing companies in the cosmetics and household goods sub-sector listed on the Indonesia Stock Exchange. Capital structure was measured using the debt to equity ratio, asset management was measured using the total assets turnover ratio, and profitability was measured using the return on assets ratio. This study was conducted in 2026 and employed a quantitative approach with an associative method. The research population consisted of 9 companies, with a sample of 7 companies selected for analysis. The observation data covered the period from 2020 to 2024. Secondary data in the form of companies’ financial statements were obtained from www.idx.co.id. Panel data regression analysis was applied using EViews 9.0 software. The results of the analysis indicated that the Random Effect Model was selected as the appropriate regression model. The findings revealed that capital structure, revenue growth, and asset management, both partially and simultaneously, had a significant effect on corporate profitability. Capital structure had a negative effect, while revenue growth and asset management had positive effects on profitability. Asset management was identified as the most dominant variable influencing profitability. All proposed hypotheses (H1, H2, H3, and H4) were proven and accepted, as the research findings were consistent with the hypotheses. The coefficient of determination (adjusted R²) of 0.527 indicated that 52.7% of the variation in profitability was explained by capital structure, revenue growth, and asset management, while the remaining variation was explained by other factors not examined in this study. In addition, the strength of the relationship between the independent variables and the dependent variable was considered strong, with a correlation coefficient (R) of 0.754.
Copyright (c) 2026 Ade Retno Wahyuni, Pipit Buana Sari , Cahyo Pramono https://creativecommons.org/licenses/by-sa/4.0
The Impact of Financial Literacy and Financial Behavior on the Financial Management of Oil Palm Farmers in Sipispis Subdistrict
This study aims to empirically examine the influence of financial literacy and financial behavior on the financial management of oil palm farmers in Sipispis Subdistrict. The background of this study is based on the phenomenon of farmers’ still-low understanding of basic financial concepts and the existence of financial behaviors that are not yet fully rational, such as the habit of mixing business finances with personal finances. The research method employed is a quantitative approach using primary data collected through the distribution of questionnaires to 97 oil palm farmer respondents in Sipispis Subdistrict. The data analysis techniques applied include classical assumption tests, multiple linear regression analysis, and hypothesis testing via the t-test (partial) and F-test (simultaneous) using SPSS software. The results of the study indicate that: (1) Financial literacy has a partial, positive, and significant effect on business financial management, meaning that increased financial knowledge will improve farmers’ ability to manage their businesses. (2) Financial behavior has a partial, positive, and significant effect on business financial management. (3) Simultaneously, financial literacy and financial behavior have a significant effect on the financial management of oil palm farmers in Sipispis Subdistrict, with a contribution (R-Square) of 61.1%. The remaining 38.9% is influenced by other variables outside the scope of this study. These results underscore the importance of enhancing financial literacy and fostering disciplined financial behavior to ensure the sustainability of farming businesses.
Copyright (c) 2026 Eben Ezer Sinaga, Ramadhan Harahap, Noni Ardian https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness Of The Family Hope Program (PKH) In Reducing Poverty Rates In Tanjung Selamat Village, Medan Tuntungan District
The purpose of this study is to analyze the effectiveness of the Family Hope Program (PKH) in reducing poverty rates in Tanjung Selamat Village, Medan Tuntungan District, where structural poverty remains a major challenge despite a downward trend from 9.41% (2015) to 7.94% (2024). This study uses a quantitative approach applied to time-series data from 2016 - 2025 with secondary data from BPS and PKH officers in Tanjung Selamat Village which are analyzed using Multiple Linear Regression techniques after fulfilling classical assumption tests such as normality, multicollinearity and heteroscedasticity. The results of this study's analysis indicate that the Number of PKH Assistance Recipients (X1) has a positive and significant partial effect on reducing the Percentage of Poor Population (Y) with a calculated t-value of 1.95 > t-table of 1.89 (sig. 0.04 < 0.05). The value of PKH Assistance (X2) also has a positive and significant partial effect with a t-count of 1.929 > t-table of 1.89 (sig. 0.02 < 0.05). Simultaneously, both variables show an F-count of 4.855 > F-table of 4.74 (sig. 0.04 < 0.05) with a coefficient of determination of 89.5% which explains variations in poverty, the rest is influenced by external factors of 10.5%
Copyright (c) 2026 Saripah Saripah, Rahmad Sembiring, Uswatun Hasanah https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Work Motivation, Work Discipline And The Environment Work On Employee Performance At Cv. Mal Agri Medan
This study aims to analyze Work Motivation, Work Discipline and Physical Work Environment on Employee Performance at CV. Mal Agri Medan. The data analysis technique used is the associative research method with the help of the SPSS version 23 program. This study uses multiple linear regression analysis. The sample in this study was 56 respondents. Primary data collection used a questionnaire. The results of the study indicate that work motivation has a positive and significant partial effect on employee performance at CV. Mal Agri Medan. Work discipline has a positive and significant partial effect on employee performance at CV. Mal Agri Medan. The work environment does not have a significant partial effect on employee performance at CV. Mal Agri Medan. Work motivation, work discipline and work environment do not have a significant partial effect on employee performance at CV. Mal Agri Medan.
Copyright (c) 2026 Lailatul Anjani, Ikhah Malikhah , Daud Arifin https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Work Attitude And Labor Efficiency On Employee Work Productivity At Pt Bank Rakyat Indonesia, Stabat Branch
The research analysis aims to determine whether work attitude and labor efficiency have an effect on employee productivity at PT Bank Rakyat Indonesia, Stabat Branch. The data analysis technique used is the associative research method with the help of the SPSS version 25 program. This study uses multiple linear regression analysis. The sample in this study was 45 respondents. Primary data collection used a questionnaire. The results of the study indicate that work attitude partially has a positive and significant effect on employee work productivity at PT Bank Rakyat Indonesia, Stabat Branch. Labor efficiency partially has a positive and significant effect on employee work productivity at PT Bank Rakyat Indonesia, Stabat Branch. Work attitude and labor efficiency simultaneously have a positive and significant effect on employee work productivity at PT Bank Rakyat Indonesia, Stabat Branch.
Copyright (c) 2026 Abellia Divana, Ahmad Aswan Waruwu, Eli Delvi Yanti https://creativecommons.org/licenses/by-sa/4.0
Analysis of Work Experience, Competence and Job Satisfaction on Employee Performance at Bank Sumut Head Office
This study aims to analyze the effect of work experience, competence, and job satisfaction on employee performance at the Head Office of Bank Sumut. The research employed a quantitative approach with a causal research design. The population consisted of all employees in the Human Resources Division of Bank Sumut Head Office, with a saturated sampling technique applied. Primary data were collected through questionnaires, while secondary data were obtained from literature reviews. Data analysis methods included validity and reliability tests, classical assumption tests, and multiple linear regression analysis, with hypothesis testing conducted using t-test and F-test. The results indicate that, partially, work experience and competence do not have a significant effect on employee performance, whereas job satisfaction has a significant effect. However, simultaneously, work experience, competence, and job satisfaction have a significant influence on employee performance. These findings suggest that job satisfaction plays a dominant role in improving employee performance, while work experience and competence contribute when considered jointly.
Copyright (c) 2026 Ikhsan Alkhairi, Ikhah Malikhah https://creativecommons.org/licenses/by-sa/4.0
Analysis of Motivation, Work Discipline, and Skills on Employee Performance at the Medan Agricultural Development Polytechnic
This study aims to analyze the influence of motivation, work discipline, and skills on employee performance at the Medan Agricultural Development Polytechnic. The research method used is a quantitative approach with a correlational study design. The population in this study consisted of 111 employees, with a sample of 53 respondents determined using the Slovin formula. Data collection was conducted through the distribution of questionnaires, while data analysis utilized multiple linear regression with the assistance of SPSS 25. The results indicate that, partially, motivation has a positive and significant effect on employee performance with a t-value of 3.572 and a significance level of 0.001 < 0.05. Work discipline also has a positive and significant effect on employee performance, with a t-value of 4.147 and a significance level of 0.000 < 0.05. Skills have a positive and significant effect on employee performance, with a t-value of 6.802 and a significance level of 0.000 < 0.05, and are the most dominant variable. Simultaneously, motivation, work discipline, and skills have a positive and significant effect on employee performance, with an F-calculated value of 26.646 and a significance level of 0.000 < 0.05. The adjusted R-squared value of 0.597 indicates that 59.7% of the variation in employee performance can be explained by these three variables, while the remainder is influenced by other factors outside the scope of this study. Thus, continuous improvement in motivation, work discipline, and skills is essential to enhance employee performance at the Medan Agricultural Development Polytechnic.
Copyright (c) 2026 M. Satya Adifka, Ikhah Malikhah, Ahmad Aswan Waruwu https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Training, Work Environment, And Job Satisfaction On Employee Work Productivity At PT. Pelindo Multiterminal
This research was conducted at PT. Pelindo Multiterminal, a government-owned company, with the aim of determining the effect of job training, work environment, and job satisfaction on employee productivity. The research population was 43 employees working in the company's HR performance learning division, and the sampling was carried out using saturated sampling, resulting in 43 respondents. The type of data used was primary data, while the data sources were secondary data. Data collection techniques used were literature studies, surveys, and observations. Data analysis techniques used were multiple linear regression, classical assumption tests, and hypothesis tests. The results showed that job training, work environment, and job satisfaction partially and simultaneously had a positive and significant effect on employee productivity. There was a strong correlation between job training, work environment, and job satisfaction with employee productivity, with a percentage of 56.10%, and the remaining 43.9% could be explained by other variables not studied.
Copyright (c) 2026 Rizki Ramadhan, Wilchan Robain https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Work Stress, Work-Life Balance, And Work Facilities On Employee Performance At PT Astra Internasional Tbk-Tso Binjai
This study aimed to analyze the effect of work stress, work–life balance, and work facilities on employee performance at PT Astra Internasional Tbk – TSO Binjai. The study employed a quantitative approach with an associative method. The research population consisted of 80 employees, with all 80 respondents included as the sample using a saturated sampling technique. Primary data were collected through questionnaire distribution and processed using SPSS version 24. Data analysis was conducted using multiple linear regression to examine the relationship between independent variables and the dependent variable. The results showed that work stress, work–life balance, and work facilities had a positive and significant effect on employee performance, both partially and simultaneously. The t-test results indicated significant values for work stress (t = 3.585; sig. = 0.001), work–life balance (t = 5.987; sig. = 0.000), and work facilities (t = 6.528; sig. = 0.000). The F-test results showed an F value of 357.730 with a significance value of 0.000. All proposed hypotheses were proven and accepted. Work facilities were identified as the most dominant variable influencing employee performance, with the highest regression coefficient and beta value of 0.436. The coefficient of determination (adjusted R²) was 0.931, indicating that 93.1% of the variation in employee performance could be explained by the three independent variables, while the remaining 6.9% was influenced by other variables not included in this research model. In addition, the strength of the relationship between the independent variables and the dependent variable was categorized as very strong, with a correlation coefficient (R) value of 0.966.
Copyright (c) 2026 Amelia Nadin Ananta, Darmilisani Darmilisani, Eli Delvi Yanti https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Individual Characteristics, Job Characteristics, And Organizational Characteristics On Employee Job Satisfaction At Pt Telkom Regional 1 Sumatera
This study was designed to explore how personal attributes, job characteristics, and organizational features shape employee job satisfaction at PT Telkom Regional 1 Sumatera. It adopted a descriptive quantitative design rooted in the positivist perspective to clarify relationships among variables objectively. From a population of 227 employees, 69 respondents were selected through probability sampling using a simple random technique, giving all members equal chances. The research relied on quantitative information gathered from primary and secondary sources. Data were collected through field observation, questionnaires, and relevant literature review. The analysis employed multiple linear regression to test partial and simultaneous effects. Results indicate that individual, job, and organizational factors each have a positive and significant influence on job satisfaction. Taken together, they also show meaningful effects. These findings confirm that satisfaction is shaped by internal conditions, task design, and organizational support working together. This evidence offers practical guidance for improving workplace policies.
Copyright (c) 2026 Adinda Desi Saputri, Ahmad Aswan Waruwu , Teguh Wahyono https://creativecommons.org/licenses/by-sa/4.0
The Effect of Work Motivation, Leadership and Work Discipline on the Performance of Employees at the North Sumatra Provincial Transport Agency
This study aims to examine the effect of work motivation, leadership, and work discipline on employee performance at the North Sumatra Provincial Department of Transportation. The study employs a quantitative approach using a survey method. This study employs a quantitative approach using a survey method. A total of 60 employees were selected as the research sample from a population of 145 employees through simple random sampling. Data were collected through the distribution of questionnaires and analyzed using IBM SPSS Statistics version 31.0.1.0 with multiple linear regression analysis techniques. The results indicate that work motivation and work discipline have a positive and significant effect on employee performance, while leadership does not have a significant partial effect. However, simultaneously, work motivation, leadership, and work discipline have a significant effect on employee performance. These findings suggest that improving work motivation and work discipline plays an important role in enhancing employee performance within government institutions.
Copyright (c) 2026 Asnita Asnita, Saimara A.M Sebayang, M. Chaerul Rizky https://creativecommons.org/licenses/by-sa/4.0
The Influence of Product Quality and Brand Image on Generation Z Consumer Loyalty toward iPhone Smartphone Products
This study aims to examine how product quality and brand image affect Generation Z consumer loyalty toward iPhone smartphone products amid increasingly intense competition in the smartphone industry. Companies are required to understand the key components responsible for building and maintaining consumer loyalty, particularly among the Gen Z demographic, which has unique characteristics as digital natives. This study employs a quantitative approach with a causal research design using a survey method. The research subjects consist of Generation Z consumers who use iPhones in Medan City, with a sample of 50 respondents selected through purposive sampling. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using multiple linear regression analysis. The results show that improvements in product quality and the strengthening of a positive brand image simultaneously have a positive and significant effect on Gen Z consumer loyalty. Product quality has the strongest influence on the formation of loyalty, followed by brand image, which plays a role in strengthening consumers’ emotional attachment to the brand.
Copyright (c) 2026 Eric Marfianda Tuegeh, Dewi Nurmasari Pane, Harianto Harianto https://creativecommons.org/licenses/by-sa/4.0
Community Participation in the Planning and Preparation of the APBDes: An Analysis of Village Deliberation Practices in One Village in Medan City in the 2023-2024 Fiscal Year
This study analyzes community participation in the planning and preparation of the APBDes in Suka Maju Village, Medan Denai District, Medan City, for the 2023-2024 period. With a qualitative approach, data was collected through in-depth interviews, field observations, short questionnaires, and APBDes documentation. The findings show that residents are actively proposing especially for infrastructure needs that have a direct impact; However, their influence on the composition of the final budget is incremental. Driving factors include pro-participatory leadership of village heads and local communication channels, while the main drivers are low budget literacy, less representative implementation times, limited access to detailed documents, and centralized decision-making practices. The analysis revealed that citizens' proposals tended to be recognized on the priority list, but technical verification, the drafting of the RAB, and the dynamics of informal lobbying determined the continuation of funding. The study recommends increasing citizens' budget literacy, training in RAB preparation for village officials, and strengthening document transparency to strengthen meaningful participation that has an impact on village expenditure allocation.
Copyright (c) 2026 Irza Faridz Muhammad, Dito Aditia Darma Nst https://creativecommons.org/licenses/by-sa/4.0
Analysis of Work Motivation, Work Discipline and Organizational Culture on Employee Performance at the Secretariat of the DPRD of North Sumatera Utara
This study aims to analyze the effect of work motivation, work discipline, and organizational culture on employee performance at the Secretariat of the Regional House of Representatives (DPRD) of North Sumatra Province. This research employs a quantitative approach using an associative method. The population as well as the sample consists of all employees totaling 55 respondents, selected using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results of the partial test (t-test) indicate that work motivation has a positive and significant effect on employee performance, with a t-value of 14.161 greater than the t-table value of 1.675 and a significance level of 0.000 < 0.05. Work discipline also has a positive and significant effect on employee performance, with a t-value of 16.525 > 1.675 and a significance value of 0.000 < 0.05. Furthermore, organizational culture has a positive and significant effect on employee performance, with a t-value of 2.091 > 1.675 and a significance value of 0.041 < 0.05. The simultaneous test (F-test) shows that the F-value of 225.831 is greater than the F-table value of 2.73 with a significance level of 0.000 < 0.05, indicating that the three independent variables jointly have a significant effect on employee performance. The Adjusted R Square value of 0.926 indicates that 92.6% of the variation in employee performance is explained by work motivation, work discipline, and organizational culture, while the remaining 7.4% is influenced by other factors outside the research model.
Copyright (c) 2026 Khailla Nazwa Affny, Abdi Setiawan https://creativecommons.org/licenses/by-sa/4.0
Analysis of The Influence of Increasing Micro, Small and Medium Enterprises (Msmes) Types of Restaurants on Msme Income in Medan City Medan Area District
Micro, Small, and Medium Enterprises (MSMEs) play a crucial and strategic role in increasing the income of MSMEs. Although MSMEs have been recognized for their role in the Medan city economy, they still face challenges and obstacles in their operations. These challenges include limited capital and competition. The purpose of this study was to examine the extent to which capital, profit, labor, and innovation influence the income of MSMEs in restaurants. This study aimed to provide recommendations for empowering MSMEs to support regional economic growth. This study used a sampling technique with the Slovin formula, with 20 samples, and data collection was conducted using a questionnaire distributed to respondents, namely MSME restaurant owners. The data analysis technique used Multiple Linear Regression analysis. The results showed that partially, MSME profit, labor, and business innovation significantly influenced MSME income. Meanwhile, business capital did not significantly influence MSME income. However, simultaneously, these four variables significantly influenced the income of MSMEs in restaurants in Medan City, Medan Area District. Profit, labor, and innovation factors drive revenue growth through operational efficiency and competitiveness, while capital fails to deliver significant impact due to limited access or suboptimal management.
Copyright (c) 2026 Luwy Berto Marbun, Uswatun Hasanah, Annisa Ilmi Faried https://creativecommons.org/licenses/by-sa/4.0
Analysis of Information Sharing and Trust on Supply Chain Performance at PT. Lamong Energi Indonesia
The study aims to determine whether Information Sharing and Trust partially and simultaneously have a positive and significant impact on Supply Chain Performance at PT. Lamong Energi Indonesia. The sample is 40 respondents, The results of the study indicate that Information Sharing has a positive and significant impact on Supply Chain Performance at PT. Lamong Energi Indonesia. Tested and acceptable based on the t-value of the Information Sharing variable (X1) is 3.618 and the t-table value is 2.008, so t-count>t-table (3.618>2.008) and the Sig. value. <0.01 The magnitude of the impact of Information Sharing (X1) on Supply Chain Performance (Y) is 0.369, Trust has a positive and significant impact on Supply Chain Performance. Tested and acceptable based on the t-value of the trust variable (X2) is 3.251 and the t-table value is 1.997, so t-count>t-table (3.251>1.997) and the Sig. value. <0.02. The magnitude of the impact of Trust (X2) on Supply Chain Performance (Y) is 0.383, Trust has a positive and significant effect on Supply Chain Performance at PT. Lamong Energi Indonesia. Information Sharing and Trust simultaneously have a positive and significant impact on Supply Chain Performance. Tested and acceptable based on the F count value of 11.332 with a significance level of 0.000, greater than the F table value with a significance level of 95% (α = 0.05).
Copyright (c) 2026 M.Hasby Assiddieqy, Maya Syaula, Siswa Pratama https://creativecommons.org/licenses/by-sa/4.0
Analysis of Live Streaming, Bundling, and Customer Engagement on Purchasing Decisions at PT Astra TSO Auto2000 Binjai
The goal of this study was to look into how live streaming, bundling, and consumer contact influenced the purchasing decisions of PT Astra TSO Auto2000 Binjai clients. The study employed a quantitative associative technique. The Slovin algorithm and a simple random selection procedure were used to choose a sample of 90 respondents from the 916 participants in the study. The primary data gathered through the distribution of questionnaires was processed using SPSS software version 24. Multiple linear regression was employed in the data analysis to investigate the relationships between the independent and dependent variables. The results showed that live streaming, bundling, and consumer interaction had a good and significant impact on purchase decisions, both partially and concurrently. The regression result for live streaming was 0.283, with a significance level of 0.003 and a t-value of 3.107. Bundling had a significance level of 0.001, a regression coefficient of 0.275, and a t-value of 3.535. The regression value for customer involvement was 0.303, with a significance level of 0.000 and a t-value of 4.456. The significance level was 0.000, and the F-value was 106.340. According to the highest regression value, customer participation was identified as the most important element influencing purchase decisions. According to the coefficient of determination (modified R2) of 0.780, the three independent variables may explain 78.0% of the variation in purchase decisions. Furthermore, a correlation coefficient (R) of 0.888 suggested a highly significant relationship between the independent and dependent variables.
Copyright (c) 2026 Rizky Amanda, Megasari Gusandra, Ocdy Amalia https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Organizational Culture And Career Development On Organizational Commitment With Job Satisfaction As A Mediating Variable At The Large Plantation Seed And Plant Protection Center In Medan
Organizational commitment is an important factor in improving the effectiveness and success of government agencies in achieving strategic objectives. This study aims to analyze the influence of organizational culture and career development on organizational commitment with job satisfaction as a mediating variable at the Medan Plantation Seed and Protection Center (BBPPTP). The study uses a quantitative approach with a survey method. The research population consisted of all 135 civil servants (PNS) at BBPPTP Medan, all of whom were included in the sample. Data were collected through questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS. The results showed that organizational culture and career development had a positive and significant effect on organizational commitment. Organizational culture also has a positive and significant effect on job satisfaction, while career development does not have a significant effect on job satisfaction. Job satisfaction has been proven to have a positive and significant effect on organizational commitment and mediates the influence of organizational culture on organizational commitment. However, job satisfaction does not mediate the influence of career development on organizational commitment. These findings indicate that strengthening positive organizational culture and increasing job satisfaction are key factors in building organizational commitment among BBPPTP Medan employees. This study is expected to provide empirical contributions to the development of human resource management in the public sector and serve as a basis for formulating strategic policies to increase employee commitment.
Copyright (c) 2026 Rini Hayati, Kiki Farida Ferine, Elfitra Desy Surya https://creativecommons.org/licenses/by-sa/4.0
Palm Oil Supply Chain Analysis : Village Potential In Processing Factories In East Halongonan District, North Padang Lawas Regency
The purpose of this study is to analyze the influence of the palm oil supply chain in developing village potential in processing factories in East Halongonan District, North Padang Lawas Regency. This study uses a quantitative approach applied to time-series data from 2015 - 2024 with secondary data from the Central Statistics Agency which is analyzed using Multiple Linear Regression techniques after fulfilling classical assumption tests such as normality, multicollinearity and heteroscedasticity. The results of this study's analysis indicate that partially Land Area (X1) has a positive and significant effect on GRDP (Y) with a calculated t-value of 5.671> t-table 2.01 and sig. 0.03 <0.05. Production Amount (X2) also has a positive and significant effect on GRDP (Y) with a calculated t-value of 7.360> t-table 2.01 and sig. 0.02 <0.05. Production Selling Price (X3) also has a significant effect on GRDP (Y) with a t-count of 6.872 > 2.01 and sig. 0.01 < 0.05. The Number of Workers also has a significant effect on GRDP (Y) with a t-count of 4.313 > 2.01 and sig. 0.04 < 0.05. Simultaneously, the four variables show an F-count of 16.739 > F-table of 5.19 and sig. 0.00 < 0.05 with a coefficient of determination of 87.5% which explains the variation in GRDP, the rest is influenced by external factors of 12.5%.
Copyright (c) 2026 Nova Ayu Ningsih, Uswatun Hasanah, Ahmad Fadlan https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Organizational Culture And Work Environment On Employee Performance With Motivation As An Intervening Variable In The Disaster Management Agency Batu Bara Regency
Employee performance is a key factor in supporting the effectiveness of public organizations, particularly the Regional Disaster Management Agency (BPBD) of Batu Bara Regency, which is required to work quickly, accurately, and responsively in providing disaster services. This study aims to analyze the influence of organizational culture and work environment on employee performance, as well as to examine the role of work motivation as an intervening variable. This study used a quantitative approach with a census method on 81 employees of the BPBD of Batu Bara Regency. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method. The results showed that organizational culture and work environment had a positive and significant effect on employee performance and work motivation. In addition, work motivation also had a positive and significant effect on employee performance. The indirect effect test proves that work motivation acts as an intervening variable in the relationship between organizational culture and work environment on employee performance. These findings confirm that strengthening organizational culture, creating a conducive work environment, and continuously improving work motivation are very important for improving the performance of BPBD employees in Batu Bara Regency.
Copyright (c) 2026 Priyo Pratomo, Hernawaty Hernawaty, Sri Rahayu https://creativecommons.org/licenses/by-sa/4.0
Analysis of Work Environment and Work Discipline on Employee Performance with Job Satisfaction as a Mediating Variable at the Medan Belawan Tax Office Medan Belawan Primary Tax Office
Employee performance is an important factor in supporting the quality of public services, especially at the Medan Belawan Primary Tax Office as an agency that plays a direct role in tax administration and services. This study aims to analyze the effect of work environment and work discipline on employee performance with job satisfaction as a mediating variable. This study uses a quantitative approach with a survey method. The research population consists of all civil servants at the Medan Belawan Primary Tax Office, totaling 100 people, with a saturated sample technique. Data were collected through questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS application. The results show that work environment and work discipline have a positive and significant effect on employee performance. In addition, work environment and work discipline also have a positive and significant effect on job satisfaction. Job satisfaction is proven to have a positive and significant effect on employee performance and acts as a mediating variable in the relationship between work environment and employee performance, as well as between work discipline and employee performance. The coefficient of determination shows that the work environment and work discipline can explain 49.6% of job satisfaction, while the work environment, work discipline, and job satisfaction can explain 61.2% of employee performance. The results of this study imply that improving the quality of the work environment, strengthening work discipline, and managing job satisfaction in a sustainable manner are important strategies in improving employee performance at the Medan Belawan Tax Office.
Copyright (c) 2026 Samuel Alexander Leonardo Sianturi, Husni Muharram Ritonga, Kiki Farida Ferine https://creativecommons.org/licenses/by-sa/4.0
Analysis of Competency and Compensation on Employee Performance with Work Motivation as a Mediating Variable at the Medan Equipment Safety And Health Center and Health Facilities In Medan
Employee performance is a crucial factor in ensuring the effectiveness of supervision and security of medical equipment and facilities that directly impact public safety. This study aims to analyze the effect of competence and compensation on employee performance with work motivation as a mediating variable at the Medical Equipment and Facility Security Center (BPAFK) in Medan. This study uses a quantitative approach with a census method on 81 employees. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS) with the help of SmartPLS software. The results showed that competence had a positive and significant effect on employee performance and work motivation. Compensation had a positive but insignificant effect on employee performance, but had a positive and significant effect on work motivation. Work motivation was found to have a positive and significant effect on employee performance. The indirect effect test showed that work motivation was able to significantly mediate the effect of competency on employee performance, but was not able to mediate the effect of compensation on employee performance. These findings indicate that improving the performance of BPAFK Medan employees is more effectively achieved by strengthening employee competency supported by work motivation, while compensation plays a greater role as a motivator than as a direct factor in improving performance. This study is expected to serve as a basis for BPAFK Medan leaders in formulating human resource development policies that are oriented towards the continuous improvement of employee competence, motivation, and performance
Copyright (c) 2026 Yunita Nursyahmi, Erwansyah Erwansyah, Husni Muharram Ritonga https://creativecommons.org/licenses/by-sa/4.0
Analysis of Transformational Leadership and Compensation on Employee Performance With Work Motivation as a Mediating Variable at the National Plant Seeding and Protection Plantation Medan
This study aims to analyze the effect of transformational leadership and compensation on employee performance with work motivation as a mediating variable at the Medan Plantation Seed and Plant Protection Center (BBPPTP). The study used a quantitative method with a survey approach, involving all 135 civil servant employees as samples. Data were collected through questionnaires and analyzed using Partial Least Square (PLS). The results showed that transformational leadership had a positive and significant effect on work motivation, but not a direct significant effect on employee performance. Meanwhile, compensation had a positive and significant effect on both employee performance and work motivation. In addition, work motivation was found to mediate the relationship between transformational leadership and compensation on employee performance. These findings emphasize the importance of developing work motivation through inspirational leadership and fair compensation to achieve optimal employee performance. This study is expected to provide recommendations for BBPPTP Medan in formulating strategies for improving human resources based on competency, motivation, and an effective reward system.
Copyright (c) 2026 Yenni Asmar, Muhammad Isa Indrawan, Husni Muharram Ritonga https://creativecommons.org/licenses/by-sa/4.0
Analysis of Transformational Leadership and Work Environment on Employee Performance with Work Motivation as a Mediating Variable at the National Narcotics Agency of North Sumatra Province
Employee performance is a strategic factor in supporting the success of government agencies, particularly the North Sumatra Provincial National Narcotics Agency (BNN), which faces complex and high-risk challenges. This study aims to analyze the influence of transformational leadership and work environment on employee performance with work motivation as a mediating variable. This study uses a quantitative approach with a census method of all 84 employees of the North Sumatra Provincial BNN. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of SmartPLS. The results show that transformational leadership and work environment have a positive and significant effect on employee performance and work motivation. Work motivation was also found to have a positive and significant effect on employee performance. In addition, work motivation acted as a significant mediating variable in the relationship between transformational leadership and work environment on employee performance. These findings indicate that improving the performance of North Sumatra Provincial BNN employees can be achieved through the implementation of effective transformational leadership and the creation of a conducive work environment by strengthening employee work motivation. This study is expected to serve as a basis for policy recommendations in efforts to improve performance and the quality of public services within the North Sumatra Provincial Narcotics Agency.
Copyright (c) 2026 Roy Fadly Hasibuan, Kiki Farida Ferine, Sri Rahayu https://creativecommons.org/licenses/by-sa/4.0
Analysis of Leadership and Organizational Culture on Employee Performance with Work Motivation as a Mediating Variable in the Revenue Agency of Batu Bara Regency
Employee performance is a key factor in supporting the success of public sector organizations, especially local government agencies that play a direct role in serving the community. The Batu Bara Regency Revenue Agency is required to have employees with optimal performance to support the effectiveness of regional tax management and collection. This study aims to analyze the influence of leadership and organizational culture on employee performance with work motivation as a mediating variable at the Batu Bara Regency Revenue Agency. This study uses a quantitative approach with a survey method. The research population consists of all 100 civil servants (PNS) at the Batu Bara Regency Regional Revenue Agency, all of whom were included in the sample (population study). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS software. The results show that leadership and organizational culture have a positive and significant effect on employee performance and work motivation. Work motivation also has a positive and significant effect on employee performance. The mediation effect test shows that work motivation is not able to mediate the effect of leadership on employee performance, but it is able to mediate the effect of organizational culture on employee performance significantly. These findings indicate that a strong organizational culture can increase employee work motivation, which ultimately has an impact on improving performance. This study is expected to be taken into consideration by leaders in formulating human resource management policies that focus on strengthening organizational culture and increasing work motivation in order to encourage sustainable employee performance.
Copyright (c) 2026 Susilawati Susilawati, Elfitra Desy Surya, Mesra B https://creativecommons.org/licenses/by-sa/4.0
Analysis of Transformational Leadership and Organizational Communication on Employee Performance Employees with Organizational Commitment as a Mediating Variable in Medan Sunggal District Office
Employee performance is an important factor in determining the quality of public services, especially in sub-district level government agencies. This study aims to analyze the effect of transformational leadership and organizational communication on employee performance with organizational commitment as a mediating variable at the Medan Sunggal Sub-District Office. This study uses a quantitative approach with a census method of all 90 civil servants. Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of the SmartPLS application. The results showed that transformational leadership had a positive but insignificant effect on employee performance. However, transformational leadership had a positive and significant effect on organizational commitment. Organizational communication was found to have a positive and significant effect on employee performance and organizational commitment. Furthermore, organizational commitment has a positive and significant effect on employee performance. Indirect effect testing shows that organizational commitment is able to significantly mediate the effect of transformational leadership and organizational communication on employee performance. These findings indicate that improving employee performance at the Medan Sunggal Sub-District Office is more effectively achieved by strengthening organizational commitment built by transformational leadership and effective organizational communication. This study is expected to contribute theoretically to the development of public management studies and serve as practical consideration for leaders in improving employee performance through improvements in leadership, communication, and organizational commitment.
Copyright (c) 2026 Surya Budi, Muhammad Isa Indrawan, Elfitra Desy Surya https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Leadership And Organizational Commitment On Employee Performance With Satisfaction As A Mediating Variable In Medan Tuntungan District Office
Employee performance is a key factor in determining the quality of public services in government agencies, including the Medan Tuntungan Sub-District Office. Differences in work quality, timeliness of task completion, and employee initiative levels indicate that employee performance is not yet fully optimal. This study aims to analyze the influence of leadership and organizational commitment on employee performance with job satisfaction as a mediating variable at the Medan Tuntungan Sub-District Office. This study uses a quantitative approach with a survey method. The population in this study was all 67 civil servants (PNS) at the Medan Tuntungan Sub-District Office, with a sampling technique using the census method. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method with the help of SmartPLS software. The results showed that leadership and organizational commitment had a positive and significant effect on employee performance and job satisfaction. Job satisfaction also has a positive and significant effect on employee performance. In addition, job satisfaction has been proven to play a significant mediating role in the relationship between leadership and organizational commitment to employee performance. These findings indicate that improved employee performance can be achieved through strengthening effective leadership, increasing organizational commitment, and creating better job satisfaction to support improved quality of public services
Copyright (c) 2026 Nesron Yanta, Sri Rahayu, Husni Muharram Ritonga https://creativecommons.org/licenses/by-sa/4.0
Analysis of Competency and Emotional Intelligence on Employee Performance with Satisfaction As an Intervening Variable at the SEI Suka District Office Batu Bara Regency
Employee performance is an important factor in determining the success of public service delivery, especially at the sub-district level of government. The Sei Suka Sub-district Office in Batu Bara Regency, as a public service unit, still faces various performance issues, such as delays in completing work and suboptimal service quality. These conditions are thought to be influenced by factors such as competence, emotional intelligence, and employee job satisfaction. This study aims to analyze the influence of competence and emotional intelligence on employee performance with job satisfaction as an intervening variable at the Sei Suka Subdistrict Office in Batu Bara Regency. This study uses a quantitative approach with a survey method. The research population consisted of all 55 permanent employees of the Sei Suka Subdistrict Office in Batu Bara Regency, who were also used as the research sample (total sampling). Data were collected through questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS software. The results show that competence and emotional intelligence have a positive and significant effect on employee performance. In addition, competence and emotional intelligence also have a positive and significant effect on job satisfaction. Job satisfaction has been proven to have a positive and significant effect on employee performance and acts as an intervening variable in the relationship between competence and employee performance, as well as between emotional intelligence and employee performance. Based on these findings, it can be concluded that improving employee performance at the Sei Suka Subdistrict Office in Batu Bara Regency can be achieved through the development of employee competence and emotional intelligence, supported by efforts to increase job satisfaction. The results of this study are expected to be taken into consideration by leaders in formulating human resource management policies to improve the quality of public services in a sustainable manner.
Copyright (c) 2026 Sri Wahyuni Nasution, Muhammad Isa Indrawan, Mesra B https://creativecommons.org/licenses/by-sa/4.0
Analysis of Organizational Culture and Employee Performance Appreciation with Work Motivation as a Mediating Variable at the National Narcotics Agency of North Sumatra Province
This study aims to analyze the influence of organizational culture and rewards on employee performance with work motivation as a mediating variable at the National Narcotics Agency (BNN) of North Sumatra Province. Employee performance is an important factor in achieving organizational strategic goals, especially at the BNN, which faces the complexity of narcotics circulation and demands for quality rehabilitation services. Organizational culture and rewards are expected to influence employee performance directly and through work motivation. The type of research used is quantitative with a survey approach. The research population consists of all 84 permanent employees of the North Sumatra Provincial BNN. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results showed that organizational culture had a positive and significant effect on employee performance and work motivation. Rewards had a positive and significant effect on work motivation but did not significantly affect employee performance directly. Work motivation played a significant role as a mediator, so that organizational culture and rewards could improve employee performance through work motivation. The R² value shows that organizational culture, rewards, and work motivation can explain 91.9% of the variation in employee performance. These findings imply that the North Sumatra Provincial Narcotics Agency needs to strengthen its organizational culture, implement a fair reward system, and encourage employee work motivation through independence, autonomy, and recognition of their contributions. This approach is expected to improve employee performance consistently and professionally.
Copyright (c) 2026 Wawan Kurniawan, Muhammad Isa Indrawan, Sri Rahayu https://creativecommons.org/licenses/by-sa/4.0
Analysis of Organizational Culture and Human Resource Development on Organizational Commitment with Public Motivation as a Mediating Variable at the Medan Sunggal District Office
This study aims to analyze the influence of organizational culture and human resource development on organizational commitment with Public Service Motivation (PSM) as a mediating variable at the Medan Sunggal Sub-District Office. The study used a quantitative approach with a survey method. The research population consisted of all 90 civil servants at the Medan Sunggal Subdistrict Office, all of whom were included in the sample. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results of the study indicate that organizational culture has a positive and significant effect on organizational commitment, but does not have a significant effect on Public Service Motivation. Human resource development does not have a significant direct effect on organizational commitment, but has a positive and significant effect on Public Service Motivation. Furthermore, Public Service Motivation has a positive and significant effect on organizational commitment. Mediation effect testing shows that Public Service Motivation does not mediate the effect of organizational culture on organizational commitment, but acts as a significant mediating variable in the relationship between human resource development and organizational commitment. These findings indicate that increasing organizational commitment in the Medan Sunggal Subdistrict Office environment is more effectively achieved through direct strengthening of organizational culture and through human resource development that can increase employees' public service motivation. This study provides practical implications for public sector human resource management in designing human resource development policies and strengthening public service values to increase organizational commitment.
Copyright (c) 2026 Rudi Asmara, Erwansyah Erwansyah, Hernawaty Hernawaty https://creativecommons.org/licenses/by-sa/4.0
Analysis of Individual Competence, Motivation, and Team Effectiveness in Human Resource Development to Support the Regeneration of Medan Theater Members
The sustainability of arts organizations is largely determined by the success of their member regeneration processes. In the context of Medan Teater, regeneration depends not only on the recruitment of new members but also on the quality of human resource development, which is influenced by individual competence (X1), motivation (X2), and team effectiveness (X3). This study aims to analyze the effects of individual competence, motivation, and team effectiveness on human resource development (Y) in supporting the regeneration of Medan Teater members. This research employs a quantitative approach with a causal associative design. The respondents consisted of 54 members of Medan Teater, selected using the sampling technique applied in this study. Data were collected through Likert-scale questionnaires. The data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis, including t-tests, F-tests, and the coefficient of determination (R²), with the assistance of the SPSS program. The results indicate that, partially, individual competence, motivation, and team effectiveness have a positive and significant effect on human resource development. Simultaneously, these three independent variables also exert a significant influence on human resource development in supporting member regeneration. Accordingly, the null hypothesis (H0) is rejected and the alternative hypothesis (Ha) is accepted. These findings suggest that successful regeneration at Medan Teater requires the enhancement of individual competencies, the strengthening of motivation, and effective teamwork as the primary foundations of the member development process.
Copyright (c) 2026 Gilang Ramadani, Emi Wakhyuni, Soulthan Saladin Batubara https://creativecommons.org/licenses/by-sa/4.0
The Influence of Content Marketing and Brand Awareness on Purchase Intention for Glad2Glow Products among the OhMyBeautyBank Community on X
The beauty industry has shown rapid growth in recent years and is expected to continue growing until 2030. This significant growth and potential has led to the emergence of many beauty brands. As a result, competition in the beauty market has become increasingly fierce, making a brand's ability to present interesting and relevant content and strengthen brand awareness an important factor in influencing consumer decisions. This study aims to analyze the influence of content marketing and brand awareness on the purchasing interest of Glad2Glow products among the OhMyBeautyBank community. This study uses a quantitative approach with an associative causal research type. Data collection techniques were carried out by distributing questionnaires to 100 respondents who are part of the OhMyBeautyBank community. The data was analyzed using multiple linear regression methods. The results show that content marketing partially has a positive and significant effect on purchase intention with a t-value of 4.144 and significance of 0.000. Brand awareness also partially has a positive and significant effect on purchase intention with a t-value of 7.247 and significance of 0.000. Content marketing and brand awareness simultaneously have a positive and significant effect on purchase intention with an F-value of 86.877 and a significance level of 0.000. The adjusted R Square value of 0.634 shows that content marketing and brand awareness can explain 63.4% of the purchase intention variable, while the rest is influenced by other variables outside the scope of this study. The findings in this study indicate that a good content marketing strategy and strong brand awareness can increase consumer purchase interest in Glad2Glow products.
Copyright (c) 2026 Sabrina Kusuma Ningtias, Hendra Utama, Dian Septiana Sari https://creativecommons.org/licenses/by-sa/4.0
The Role of Electronic Payment Systems in Improving Monetary Efficiency in Indonesia
This study aims to analyze the effect of e-wallets, QRIS, and mobile banking on the inflation rate in Indonesia. The research adopts a quantitative approach with a causal associative design to examine the relationships among variables. The data used in this study consist of transaction volume data for e-wallets, QRIS, and mobile banking, as well as Consumer Price Index (CPI) data for the period January 2021 to October 2025. The data were analyzed using multiple linear regression techniques. The results indicate that: (1) e-wallets (X1) have a significant effect on the inflation rate (Y); (2) QRIS (X2) also has a significant effect on the inflation rate (Y); (3) mobile banking (X3) has a significant effect on the inflation rate (Y); and (4) simultaneously, e-wallets, QRIS, and mobile banking have a significant effect on the inflation rate in Indonesia, contributing 49.1% to the variance, while the remaining 50.9% is influenced by other factors beyond the scope of this study. These findings suggest that the development of digital payment systems is significantly associated with inflation dynamics in Indonesia. Therefore, digital payment systems can be viewed as one of the supporting instruments in maintaining price stability and enhancing monetary efficiency.
Copyright (c) 2026 Roy Andi Saputra Hia, Lia Nazliana Nasution, Dewi Mahrani Rangkuty https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Effectiveness of Accounting Information Systems in the Local Government of Medan City
The development of information technology has encouraged local governments to implement Accounting Information Systems (AIS) to improve transparency, accountability, and efficiency in regional financial management. However, the implementation of AIS in the Medan City Government still faces several challenges, including limited human resource competence, inadequate technological infrastructure, and lack of system integration. This study aims to analyze the effectiveness of the Accounting Information System in the Medan City Government using the DeLone and McLean Information Systems Success Model. This research employs a quantitative approach, with data collected through questionnaires distributed to 80 local government financial management officers. Data analysis techniques include validity testing, reliability testing, normality testing, and heteroscedasticity testing, processed using SPSS software. The results indicate that all research instruments are valid and reliable, and the data meet the classical assumptions of regression analysis. System quality, information quality, and service quality have a positive effect on system use and user satisfaction. Furthermore, system use and user satisfaction positively influence the effectiveness of the Accounting Information System. Overall, the Accounting Information System implemented by the Medan City Government is categorized as effective; however, improvements in service quality and continuous development of human resource competencies are still required to optimize the implementation of the system.
Copyright (c) 2026 Muhammad Ipan, Yunita Sari Rioni, Vina Arnita https://creativecommons.org/licenses/by-sa/4.0
Factors That Influence The Purchasing Power Of Generation Z Consumers Buying Thrifting Clothes (Special Study: In Week 18, Binjai City)
The purpose of this study is to analyze the factors influencing the purchasing power of Generation Z consumers in buying thrift clothing at Pekan 18, Binjai City. The thrifting phenomenon has increased significantly among Generation Z along with the development of social media, environmental awareness, and lifestyle changes toward sustainable fashion. This research uses a quantitative approach with a survey method by distributing questionnaires to 109 Generation Z respondents in Binjai Timur District, Sumber Karya Village. The data analysis techniques used are Confirmatory Factor Analysis (CFA) to reduce variables and multiple linear regression to examine the partial and simultaneous effects of independent variables on consumer purchasing power. The independent variables include price, product quality, lifestyle, brand image, social media influence, environmental awareness, and store image. The results are expected to show that simultaneously all independent variables influence Generation Z purchasing power, with one variable being the most dominant factor. This study is expected to contribute to thrift business actors in formulating marketing strategies and to local governments in supporting creative economy development and environmental sustainability.
Copyright (c) 2026 Alyara Oktika Ginting, Rahmad Sembiring, Ahmad Fadlan https://creativecommons.org/licenses/by-sa/4.0
Analysis Of The Influence Of Personality And Organizational Climate On Leadership In The Department Of Industry, Trade, Energy And Mineral Resources Of North Sumatera Province
This study aims to influence personality and organizational climate on leadership in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province. The research method used is quantitative, the data analysis technique is multiple linear regression with data processing using the SPSS version 25 program. The sample in this study was 68 employees. Primary data collection used a questionnaire. The results of the study indicate that personality has a positive and significant partial effect on leadership in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province seen from the results of t count (2.948> 1.997138) t table with sig. 0.004 <0.05 so that the results of the study accept H1. Organizational Climate has a positive and significant partial effect on leadership in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province seen from the results of t count (3.203> 1.997138) t table with sig. 0.002 <0.05 so that the results accept H2. Personality and Organizational Climate have a significant simultaneous influence on leadership in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province as seen from the results of F count 12.014 > F table 3.14 and sig. 0.000 < 0.05, so it can be concluded that H3 is accepted.
Copyright (c) 2026 Amelia Putri, Eli Delvi Yanti, Abdi Setiawan https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Work–Life Balance On Employee Performance Among Working Mothers Pursuing Postgraduate Education: The Moderating Role Of Organizational Support And Social Support
The participation of women in the workforce, combined with their roles as mothers and postgraduate students, gives rise to a triple-burden phenomenon that depletes personal resources. This study examines the effect of work-life balance on employee performance, as well as the moderating roles of organizational support and social support, among full-time working women pursuing postgraduate education in the Greater Jakarta area. A quantitative approach was employed through a survey of 100 respondents selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that work-life balance has a positive and significant effect on employee performance. Both organizational support and social support strengthen this effect as moderating variables. These findings reinforce the proposition of Conservation of Resources Theory that the availability and accumulation of resources contribute to the performance of individuals facing multiple role demands. This study offers practical implications for organizations to develop family-friendly and education-friendly policies.
Copyright (c) 2026 Evadya Khairunnisa, Rayi Dwipanilih, Osly Usman https://creativecommons.org/licenses/by-sa/4.0
Skepticism as a Mediating Mechanism in the Relationship between Sustainability Literacy and Students' Green Consumption Behavior
This study examines the influence of sustainability literacy on green consumption behavior among university students and tests the mediating role of green skepticism. Using a quantitative explanatory approach with a cross-sectional survey of 100 active students at Indonesian universities, data were analyzed via PLS-SEM (SmartPLS). Outer model evaluation confirmed convergent validity (factor loading ≥ 0.651; AVE > 0.59) and construct reliability (CR > 0.94; CA > 0.93). Inner model results demonstrate: sustainability literacy positively and significantly affects green consumption behavior (β = 0.484; t = 5.480; p < 0.001) and green skepticism (β = 0.648; t = 8.150; p < 0.001); green skepticism positively and significantly affects green consumption behavior (β = 0.386; t = 4.120; p < 0.001); and green skepticism partially mediates the relationship (β indirect = 0.250; 95% CI = [0.146; 0.352]). R² = 0.625 indicates substantial predictive power. Findings confirm that knowledge-based green skepticism functions as a catalyst for selective green consumption, not a barrier.
Copyright (c) 2026 Muhammad Shidiq Al Mutawakkil, Muhammad Taufik, Nurbiah, Linda Arisanty Razak, Ismail Badollahi https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Leadership, Work Environment And Work Motivation On Employee Performance At The Manpower Office Of North Sumatra Province
Tujuan penelitian ini adalah untuk menguji pengaruh kepemimpinan, lingkungan kerja, dan motivasi kerja terhadap kinerja karyawan di Dinas Tenaga Kerja Provinsi Sumatera Utara. Penelitian ini mengkaji atribut kinerja karyawan (Y), lingkungan kerja (X2), motivasi kerja (X3), dan kepemimpinan (X1). Penelitian ini menggunakan metodologi asosiatif kuantitatif. Penelitian dilakukan di Dinas Tenaga Kerja Provinsi Sumatera Utara di Medan, dengan sampel 72 karyawan. Regresi linear berganda digunakan untuk menganalisis data yang diperoleh menggunakan kuesioner skala Likert. Analisis meliputi uji parsial (uji-t), uji simultan (uji-F), dan koefisien determinasi. Hasil penelitian menunjukkan bahwa: Lingkungan kerja Dinas Tenaga Kerja Provinsi Sumatera Utara memiliki pengaruh yang signifikan dan positif terhadap kinerja karyawan, yang ditunjukkan oleh nilai regresi 0,331, t-hitung 3,147, t-tabel 1,995, dan nilai signifikansi 0,002. 2) Kinerja staf di Dinas Tenaga Kerja Provinsi Sumatera Utara sebagian dan secara substansial dipengaruhi secara positif oleh kepemimpinan, sebagaimana ditunjukkan oleh koefisien regresi sebesar 0,380, nilai t sebesar 2,853, nilai t-tabel sebesar 1,995, dan tingkat signifikansi sebesar 0,006. 3) Kinerja karyawan di Dinas Tenaga Kerja Provinsi Sumatera Utara sebagian dan secara signifikan dipengaruhi secara positif oleh motivasi kerja, sebagaimana ditunjukkan oleh koefisien regresi sebesar 0,222, statistik t sebesar 2,067, nilai t-kritis sebesar 1,995, dan tingkat signifikansi sebesar 0,016. 4) Kinerja karyawan di Dinas Tenaga Kerja Provinsi Sumatera Utara secara signifikan dan menguntungkan dipengaruhi oleh kepemimpinan, lingkungan kerja, dan motivasi kerja, dengan persentase sebesar 55,6%.
Copyright (c) 2026 Devi Santika, Kholilul Kholik, Kiki Farida Ferine https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Competence And Communication On Work Productivity In The Interior Division Of PT Raya Azura Persada
PT Raya Azura Persada as a construction company with an Interior Division faces productivity challenges in the form of project time deviations, high levels of rework, and ineffective cross-functional communication. These conditions encouraged the conduct of this study to analyze the influence of competence and communication on the work productivity of employees in the Interior Division of PT Raya Azura Persada. The research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to all employees of the Interior Division, totaling 50 respondents. Data analysis was conducted using the Partial Least Square (PLS) method with the assistance of the SmartPLS application. The results of the study indicate that, partially, competence has a positive and significant effect on work productivity. Likewise, communication also has a positive and significant effect on work productivity. Simultaneously, competence and communication were proven to have a significant effect on work productivity, with the ability to explain 67.7% of the variation in employee work productivity. These findings indicate that employee productivity in the Interior Division is determined not only by individual abilities and skills but also by the effectiveness of communication in work implementation. This study is expected to provide practical contributions for the management of PT Raya Azura Persada in formulating human resource development policies, particularly through improving employee competence and enhancing work communication systems to sustainably increase employee productivity.
Copyright (c) 2026 Agustina Mogi, Muchlis Catio, Yayan Sudaryana https://creativecommons.org/licenses/by-sa/4.0
The Effect of Transfer Pricing on Financial Distress in the Financial Statements of Mining Companies Listed on the Indonesia Stock Exchange
The purpose of this study is to analyze the effect of transfer pricing on financial distress and its implications for the quality of financial reports of mining companies listed on the Indonesia Stock Exchange (IDX). The background of this study is based on the importance of financial reports as a source of information for stakeholders, as well as the existence of transfer pricing practices that have the potential to affect the transparency and quality of financial reports, especially in companies experiencing financial distress. This study uses a quantitative approach with a panel data regression analysis method that combines cross-sectional and time series data for the period 2020–2024. The research sample consisted of 10 mining companies selected using a random sampling method. Model testing was carried out using the Chow and Hausman tests, which showed that the best model used was the Fixed Effect Model. The results of the study indicate that transfer pricing and financial distress simultaneously have a significant effect on the quality of financial reports, as evidenced by the F test probability value of 0.000 <0.05. However, partially, the transfer pricing variable does not have a significant effect on financial distress or the quality of financial reports, with a probability value of 0.7482 >0.05. The coefficient of determination (R²) of 0.7367 indicates that the model is able to explain 73.67% of the variation in the dependent variable. Therefore, it can be concluded that although transfer pricing and financial distress jointly influence financial reporting quality, the individual effect of transfer pricing has not yet shown significance. This research is expected to contribute to academics and practitioners in understanding the factors that influence financial reporting quality, particularly in the mining sector.
Copyright (c) 2026 Muliawati Muliawati, Hilfa Mora Marito Nasution, Erwin Febriansyah, Angelina Nadya Cindy Prasetyo https://creativecommons.org/licenses/by-sa/4.0
Public Service Innovation Strategy In Maintaining The Integrity Zone Predicate At The Banten Regional Office Of The Directorate General Of Customs And Excise
The purpose of this study is to analyze the efforts or strategies undertaken by the Banten Regional Office of the Directorate General of Customs and Excise to sustain the development of the Integrity Zone, which has been awarded the titles of Corruption-Free Zone (WBK) and Clean and Service-Oriented Bureaucracy Zone (WBBM). The strategies analyzed include what has been done and what should be done in the management of human resources and public service innovation. The method used in this study was a descriptive qualitative approach, data collection was carried out through focus group discussion, interviews and a review of documentation. The focus group discussion was attended by members of the Integrity Zone Development Team at the Banten Regional Office, while the interviews were conducted with competent officials at Integrity Zone Development Team at Banten Regional Office of the Directorate General of Customs and Excise. The results of the study indicate that the internal conditions of the Banten Regional Office of the Directorate General of Customs and Excise are relatively strong, where strengths are more dominant than weaknesses. In addition, external conditions indicate that the Banten Regional Office of the Directorate General of Customs and Excise has greater opportunities than threats so that it is able to respond well to external opportunities. This condition reflects the commitment and efforts of all levels of the Banten Regional Office of the Directorate General of Customs and Excise to eradicate corruption and improve the quality of public services in order to maintain the WBK and WBBM Integrity Zone.
Copyright (c) 2026 Agustina Mogi, Hadi Supratikta, Nurhadi Nurhadi https://creativecommons.org/licenses/by-sa/4.0
The Effect of Reward System, Job Satisfaction, Career Development, Work Culture and Work Motivation on Employee Work Discipline at Karunia Indah Medika Hospital Muara Enim
This study aims to analyze the influence of the reward system, job satisfaction, career development, work culture, and work motivation on employees’ work discipline at Karunia Indah Medika Hospital, Muara Enim. This research employed a quantitative approach with a survey method. The population consisted of 160 employees, and all members of the population were selected as respondents using a total sampling technique. Data were analyzed using multiple linear regression analysis. The results indicate that simultaneously the reward system, job satisfaction, career development, work culture, and work motivation have a significant effect on employees’ work discipline (F = 57.447; sig. = 0.000; Adjusted R² = 0.640). Partially, work culture and work motivation have a significant effect on work discipline, whereas the reward system, job satisfaction, and career development do not have a significant effect on employees’ work discipline.
Copyright (c) 2026 Nadia Dwi Karisna, Abdul Basyith, Nisma Aprini https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of Receivables Management and Efforts to Minimize Uncollectible Receivables in Indonesian Banking
This study aims to analyze the effectiveness of receivables management in minimizing bad debts in Indonesian banking institutions. Bank receivables in the form of loans represent a major asset but also carry the risk of non-performing loans (NPL). The research uses a quantitative approach with panel data regression analysis. The population consists of banks registered with the Financial Services Authority and the Indonesia Stock Exchange during the 2021–2024 period. Using purposive sampling, 10 banks were selected, resulting in 40 observations. Model selection tests, including the Chow test and Hausman test, indicate that the fixed effect model is the most appropriate. The results show that receivables management has a significant negative effect on bad debts. The coefficient of determination of 0.87 indicates that receivables management strongly explains variations in bad debts. Both simultaneous and partial tests are statistically significant. These findings confirm that more effective receivables management leads to lower levels of bad debts, highlighting the importance for banks to strengthen credit policies, monitoring, and collection systems.
Copyright (c) 2026 Hilfa Mora Marito Nasution, Erwin Febriansyah, Muliawati Muliawati, Leni Cinda Winata https://creativecommons.org/licenses/by-sa/4.0
The Effect of ERM Disclosure on Firm Performance and Firm Value in the Energy Sector Listed on the Indonesia Stock Exchange
This study investigates the relationship between Enterprise Risk Management (ERM) disclosure, firm performance, and firm value in energy sector companies listed on the Indonesia Stock Exchange. The energy sector provides a relevant context because firms in this industry are exposed to operational, commodity price, regulatory, environmental, financing, and energy transition risks. Firm performance is measured by Return on Assets (ROA), while firm value is measured by Tobin’s Q. The study employs panel data from 31 energy sector companies during the 2021–2025 period, resulting in 155 firm-year observations. ERM disclosure is measured using a disclosure index based on 20 items derived from the COSO ERM Framework 2017. The empirical analysis applies panel data regression using a Fixed Effects Model with standard errors clustered by firm. The findings reveal that ERM disclosure has a negative and significant effect on ROA. This result suggests that broader ERM disclosure in the energy sector does not necessarily indicate higher profitability, but may reflect greater risk complexity and higher risk management costs borne by firms. In contrast, ERM disclosure has a positive but insignificant effect on Tobin’s Q, indicating that market valuation is not primarily driven by the extent of ERM disclosure. Investors appear to place greater emphasis on actual profitability, capital structure, cash flow prospects, commodity price dynamics, and energy transition risks. These findings imply that ERM disclosure should focus on the quality and effectiveness of risk management practices rather than merely increasing the volume of information disclosed in annual reports.
Copyright (c) 2026 Mulyadi Mulyadi, Dewi Hanggraeni https://creativecommons.org/licenses/by-sa/4.0
The Impact Of Asset Structure, Liquidity, And Profitability On The Capital Structure Of Manufacturing Companies Listed On The Indonesia Stock Exchange
This study aims to analyze the effect of asset structure, liquidity, and profitability on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Capital structure is measured using the Debt to Equity Ratio (DER), asset structure using the Fixed Asset Ratio (FAR), liquidity using the Current Ratio (CR), and profitability using Return on Assets (ROA). This research employs a quantitative approach using panel data from 20 manufacturing companies over four years (80 observations). The sampling technique used was random sampling. Panel data regression analysis was conducted using EViews 13. Based on the Chow and Hausman tests, the most appropriate model was the Fixed Effect Model. The results show that asset structure and liquidity have a positive and significant effect on capital structure, while profitability has a negative and significant effect. Simultaneously, asset structure, liquidity, and profitability significantly influence capital structure. The Adjusted R² value of 0.986 indicates that 98.6% of the variation in capital structure is explained by the three independent variables. These findings suggest that manufacturing firms with a high proportion of fixed assets and strong liquidity tend to use more debt, whereas highly profitable firms rely more on internal financing. This study provides insights for corporate management in determining optimal capital structure policies.
Copyright (c) 2026 Erwin Febriansyah, Hilfa Mora Marito Nasution, Muliawati Muliawati, Calista Agnesia Ester https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Electronic Word Of Mouth And Brand Trust On Product Purchase Decisions Among Tokopedia Application Users
This study was conducted to determine how Electronic Word Of Mouth and Brand Trust influence Product Purchasing Decisions on Tokopedia platform users. This study was conducted on Tokopedia application users to determine the influence of Electronic Word Of Mouth and Brand Trust on Product Purchasing Decisions. The results of the study indicate that Electronic Word Of Mouth (X1) influences Product Purchasing Decisions (Y). Brand Trust (X2) influences Product Purchasing Decisions (Y). And Electronic Word Of Mouth (X1) and Brand Trust (X2) jointly influence Product Purchasing Decisions (Y). Information or messages contained in eWOM can be a reference for consumers in evaluating a product or brand. Brand trust is the consumer's point of view with the brand and the sense of trust in the brand, satisfaction, experience, and direct use that creates trust in a particular brand. Tokopedia application users in determining purchasing decisions on a product tend to look at product reviews and use personal experiences on a brand.
Copyright (c) 2026 kadek Sadu Gunawan, Fridayana Yudiaatmaja https://creativecommons.org/licenses/by-sa/4.0
Islamic Fintech As A Medium For Sharia Financial Literacy In The Digital Era: A Systematic Literature Review
Indonesia is home to the world's largest Muslim population, yet its Islamic financial literacy rate remains significantly lower than conventional financial literacy. At the same time, sharia-based financial technology (fintech) continues to expand its reach across segments of society that previously had limited access to Islamic financial services. This gap raises a critical question: can Islamic fintech serve as a meaningful bridge to Islamic financial literacy? This article employs a Systematic Literature Review (SLR) using the PRISMA protocol, analyzing 28 selected articles from multiple scientific databases covering the period 2020–2025. The findings reveal that Islamic fintech functions not merely as a transactional tool, but also as an effective educational medium for sharia financial literacy through embedded education features, direct transactional learning, digital communities, and gamification. Nevertheless, the digital divide, low public trust, and the complexity of Islamic financial terminology remain tangible barriers. This study contributes a research roadmap for the development of digitally-based Islamic financial literacy in Indonesia.
Copyright (c) 2026 Ismail Nura; Muallif Masyhuri; Husnul Mirzal, Rizki Mulia Nanda https://creativecommons.org/licenses/by-sa/4.0
Zakat as an Instrument of Income Redistribution: an Analysis from the Perspective of Islamic Microeconomics
This article examines the role of zakat as an instrument of income redistribution through the lens of Islamic microeconomics. Drawing on 22 peer-reviewed articles published between 2015 and 2025, selected through a Systematic Literature Review (SLR) methodology, the study identifies three principal mechanisms through which zakat operates: first, it facilitates direct income transfers to mustahik, substantially enhancing their welfare in accordance with the principle of diminishing marginal utility; second, it corrects distributional failures that market mechanisms alone are unable to resolve; and third, it stimulates the purchasing power of lower-income groups, thereby generating a local economic multiplier effect. On the basis of these findings, this article contends that zakat ought to be recognized not merely as a philanthropic obligation, but as an integral component of a just and inclusive economic architecture. Realizing this potential in practice requires the reinforcement of institutional governance and the professional management of zakat collection and distribution.
Copyright (c) 2026 Rizki Mulia Nanda , Nurul Hikmah, Fathin Azzahra; Husnul Mirzal; Ismail Nura https://creativecommons.org/licenses/by-sa/4.0
Comparison of Economic Growth, Agricultural Sector, and Household Consumption Before and After The Free Nutritious Meal Program (MBG) in Districts With The Highest And Lowest Hdi in South Sumatra
The Free Nutritious Meal Program (MBG) is a national priority policy of the Indonesian Government for the 2024–2029 period aimed at improving children's nutrition while simultaneously stimulating the local economy. This study analyzes the comparative impact of MBG on economic growth, the agricultural sector, and household consumption before and after program implementation in South Sumatra, as well as comparing its effectiveness between high and low Human Development Index (HDI) regions. The research employed a comparative quantitative approach with a before-after design across 17 districts/cities, focusing on three highest HDI regions (Palembang City, Prabumulih, Lubuklinggau) and three lowest HDI regions (Empat Lawang, South OKU, PALI). Data were analyzed using descriptive statistics, paired sample t-tests, and simple linear regression with SPSS version 25. The results indicate that MBG has a significant positive effect on economic growth (β=0.348; p<0.001) and the agricultural sector (β=1.945; p<0.001), but a negative impact on household consumption (β=-0.514; p<0.001). The economic impact was greater in low HDI areas, with an economic growth increase of 0.40 percentage points compared to only 0.14 percentage points in high HDI areas. These findings support prioritizing MBG implementation in disadvantaged regions for more inclusive development.
Copyright (c) 2026 Megry Fatra Humbara, Abdul Basyith, Delvina Yulanda https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Work Ethics And Work-Life Balance On Teacher Productivity At Athalia Junior High School
This study aims to analyze the influence of work ethics and work-life balance on teacher productivity at Athalia Junior High School, South Tangerang. Employing a quantitative causal-associative approach with survey method, data were collected from 33 teachers as a saturated sample. A Likert scale (1–5) questionnaire was used to measure three variables: work ethics (X1), work-life balance (X2), and work productivity (Y). Data were analyzed using multiple linear regression via SPSS 27. Partial t-test results indicate that work ethics did not significantly influence productivity independently (t=1.680; p=0.103), whereas work-life balance had a positive and significant effect (t=4.519; p<0.001). Simultaneous F-test confirmed that both variables jointly exert a significant positive effect on teacher productivity (F=18.143; p<0.001). The coefficient of determination (Adjusted R²) of 51.7% demonstrates a substantial contribution. These findings suggest that school management policies should prioritize structured work-life balance programs to sustain long-term teaching effectiveness.
Copyright (c) 2026 Silvia Anne Tioma M. Silaban , Fransiscus Amonio Halawa https://creativecommons.org/licenses/by-sa/4.0
Analysis of The Common Size Method in Assessing The Financial Performance of Indonesian Syariah Bank
The purpose of this study is to analyze the financial statement structure of Bank Syariah Indonesia using the common size method. The method used in this study is quantitative, examining the financial performance of Bank Syariah Indonesia after analyzing its financial statements using the common size method, with profitability ratios measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results of the common size analysis of Bank Syariah Indonesia's balance sheet for the 2022–2025 period indicate that the bank's total assets showed significant growth from approximately IDR 305.73 trillion in 2022 to approximately IDR 456 trillion in 2025, indicating strong business expansion through increased financing and customer fundraising. In the asset structure, murabahah receivables and ijarah lease receivables remain dominant, although their percentages have decreased from 40.83% and 39.50% in 2022 to 32.73% and 31.77% in 2025, indicating the diversification of Islamic financing into other instruments as a source of bank asset growth. Meanwhile, based on the profit/loss statement and profitability ratio analysis, Bank Syariah Indonesia demonstrated a consistent and solid performance growth trend during 2022–2025, with fund management income as mudharib and other operating income increasing sharply from 2022 to 2025. A common-size analysis also shows that although third-party profit-sharing rights increased during this period, the contribution of the bank's own profit-sharing rights remained significant, while profitability ratios such as ROA, ROE, and NPM generally increased or remained healthy, reflecting operational efficiency, the bank's ability to utilize assets, and its effectiveness in generating net profit relative to equity during the period.
Copyright (c) 2026 Rizky Ramadhan Pratama, Neri Susati, Kamelia Astuty https://creativecommons.org/licenses/by-sa/4.0
The Effect of ESG Score, Leverage, and Company Size on Company Value in the Financial Sector Listed on the IDX for the 2020–2024 Period
This study aimed to analyze the effect of ESG Score, Leverage, and Firm Size on Firm Value in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Firm value was measured using the Price to Book Value (PBV) ratio, leverage was measured using the Debt to Equity Ratio (DER), firm size was measured using the natural logarithm of total assets, and ESG Score was obtained from companies' sustainability reports. This study employed a quantitative approach with an associative method. The research population consisted of 45 financial sector companies, with a sample of 20 companies selected through purposive sampling, yielding 100 observation data. Secondary data in the form of annual financial reports and sustainability reports were obtained from www.idx.co.id. Panel data regression analysis was applied using EViews 9.0 software. Model selection results indicated that the Random Effect Model (REM) was the most appropriate model. The findings revealed that ESG Score, Leverage, and Firm Size had no significant effect on Firm Value, both partially and simultaneously. The coefficient of determination (R²) of 0.032833 indicated that only 3.28% of the variation in Firm Value was explained by ESG Score, Leverage, and Firm Size, while the remaining 96.72% was attributed to other factors not examined in this study.
Copyright (c) 2026 Rachma Nadhila Sudiyono, Ria Hartati, Thina Oktarina, Dwi Purwaningrum, Yunita Rahmawati https://creativecommons.org/licenses/by-sa/4.0
Representation Of Tourism Product Attributes And Visit Intention Through Electronic Word Of Mouth: A Content Analysis Of Tourist Reviews Of Holbung Hill, Samosir
Holbung Hill is one of the leading nature-based tourism destinations in Samosir Regency that has gained increasing exposure through tourists’ online reviews. This study aims to analyze the tourism product attributes represented in online tourist reviews and to identify how electronic word of mouth (e-WOM) reflects tourists’ visit intention. A qualitative approach with content analysis was employed using 120 tourist reviews collected from Tripadvisor and AllTrails between January and June 2026. The data were analyzed through data reduction, thematic coding, categorization, data display, and conclusion drawing. The findings reveal that natural attraction is the most dominant tourism product attribute, particularly the panoramic view of Lake Toba and the surrounding green hills, which constitute the destination’s primary competitive advantage. In contrast, amenities and accessibility remain the main weaknesses, as reflected in recurring complaints regarding the limited availability of sanitation facilities, insufficient supporting infrastructure, and slippery hiking trails during the rainy season. Furthermore, the analysis indicates a shift in the role of e-WOM, from providing practical travel information (informational warning) to serving as a promotional medium (promotional recommendation) that encourages potential visitors to visit the destination. Despite several negative reviews concerning facilities, visit intention is predominantly represented by tourists’ willingness to recommend the destination and their intention to revisit. These findings suggest that the outstanding natural attractions compensate for the limitations of amenities, thereby fostering positive perceptions and strengthening tourists’ visit intention toward Holbung Hill.
Copyright (c) 2026 Ruth Letare Nur Cahaya Lumbanraja , Amrin Mulia U. Nasution https://creativecommons.org/licenses/by-sa/4.0
Analysis of Education, Organizational Commitment, and Discipline on Leadership at the Department of Population and Civil Registration of Medan City
This research aims to analyze the influence of education, organizational commitment, and work discipline on leadership at the Department of Population and Civil Registration (Disdukcapil) of Medan City. The background of the study is based on the fact that leadership implementation is still not optimal, as indicated by weak leadership abilities in providing direction, communication, and motivation, as well as the failure to achieve targets in several population administration services. This study uses a quantitative approach with a causal method, in which the population as well as the sample consists of all 60 employees of the Medan City Disdukcapil, using a saturated sampling technique. Data were collected through questionnaires, observation, and interviews, and then analyzed using multiple linear regression analysis. The results of the study are expected to provide an empirical overview of the extent to which education, organizational commitment, and work discipline influence leadership, both partially and simultaneously. The findings of this research are also expected to serve as a consideration for the Medan City Disdukcapil in improving leadership quality and organizational performance through strengthening employee education, increasing organizational commitment, and enforcing work discipline.
Copyright (c) 2026 Ahmad Rifai, Teguh Wahyono , Ikhah Malikhah https://creativecommons.org/licenses/by-sa/4.0
Marketing Mix-Based Business Development Strategy For Priti Batik Msmes In Jember Regency
This study aims to analyze the implementation of marketing mix strategies (product, price, promotion, place), examine their influence on business performance, and identify their role in the development of SMEs, specifically Priti's Batik and Batik Sekar Arum in Jember Regency. This research employs a qualitative approach using thematic analysis method. Data were collected through in-depth interviews, observation, and documentation involving business owners as key informants. The results show that the marketing mix strategy implementation in both SMEs has been conducted but is not yet optimal. In terms of product, both businesses have strengths in quality and distinctive local motifs; however, innovation and brand identity development remain limited. Regarding pricing, strategies are primarily cost-based and adjusted to product quality. In promotion, digital media utilization is still not maximized, with marketing activities largely relying on direct selling and personal networks. In distribution, both SMEs mainly utilize direct channels with limited market reach. The marketing mix strategy significantly influences SME performance, particularly in increasing sales, expanding market reach, and strengthening customer relationships. The integrated marketing mix implementation also supports business development through product innovation, digital marketing utilization, and distribution channel expansion. This research is expected to serve as a reference for SME practitioners in formulating more effective marketing strategies. This study contributes by providing empirical insights into the application of marketing mix strategies in batik SMEs and their impact on business performance and development. It is expected to serve as a reference for SME practitioners in formulating more effective marketing strategies and for future researchers in expanding studies on SME marketing.
Copyright (c) 2026 Erik Duwi Saputri ; Budi Santoso , Yohanes Gunawan Wibowo https://creativecommons.org/licenses/by-sa/4.0
Analysis of Consumer Experience, Consumer Engagement, and E-Wom in Improving Consumer Satisfaction in Purchasing Wuling Spare Parts at Lesmana Motor
This study aims to analyze the influence of consumer experience, consumer involvement, and e-WOM on consumer satisfaction when purchasing Wuling spare parts at Lesmana Motor using quantitative methods and a sample of 85 respondents. The partial test results indicate that consumer involvement has a positive and significant effect (sig. 0.024 < 0.05), while consumer experience (0.333 > 0.05) and e-WOM (0.934 > 0.05) are insignificant.Simultaneously, all three variables have a significant effect (F-test 95.025; sig. 0.000 < 0.05). The coefficient of determination (R) of 0.492 indicates that 49.2% of the variation in consumer satisfaction is explained by the model, while 50.8% is influenced by other factors. In conclusion, consumer involvement is a major factor in increasing consumer satisfaction.
Copyright (c) 2026 M. Yusran, Elfitra Desy Surya, Erwansyah Erwansyah https://creativecommons.org/licenses/by-sa/4.0
Analysis Of The Influence Of Business Location, Price Level And Operating Hours On The Income Of Street Vendors In Kwala Bingai Village, Stabat District, Langkat Regency
This study investigated the income of street vendors (PKL) in Kwala Bingai Village, Stabat District, Langkat Regency, based on business location, price level, and operating hours. This study was conducted using quantitative methods and an associative causality research design. This study involved 100 street vendors; 80 samples were selected using the Slovin formula with a 5% error rate. Questionnaires, interviews, observations, and documentation were the data collection methods. Data quality tests and classical assumption tests were conducted before using multiple linear regression for data analysis. With a calculated F value of 7.584 and a significance of 0.000 (<0.05), the results showed that business location, price level, and operating hours had a significant influence on PKL income. With a calculated t value of 4.285 and a significance of 0.000, business location had a partial effect on income, becoming the most dominant variable. Price level had an effect on income but was not dominant, and operating hours had no effect on income with a significance of 0.412 (greater than 0.05). The coefficient of determination (R2) of 0.280 indicates that these three variables account for 28% of the variation in income, while the remaining 72% is due to factors not included in the research model. According to this study, one of the main factors in increasing street vendor income is choosing a strategic business location.
Copyright (c) 2026 Ulfa Hasibuan, Suhendi Suhendi, Rahmad Sembiring https://creativecommons.org/licenses/by-sa/4.0
The Influence of Work Motivation, Job Satisfaction and Work Discipline on Teacher Performance at SMAN 3 Medan
This study aimed to examine the influence of work motivation, job satisfaction, and work discipline on the performance of teachers at SMA Negeri 3 Medan. Specifically, the research investigated whether each variable individually exerts a positive and significant effect on teacher performance, as well as whether the three variables collectively contribute to performance in a positive and significant manner. The study employed a quantitative associative approach, and the data were processed using SPSS. Multiple linear regression analysis was applied to test the proposed relationships. The research involved 70 respondents as the sample. The findings revealed that work motivation has a positive and significant partial effect on teacher performance. Likewise, job satisfaction and work discipline were each found to have a positive and significant individual effect on teacher performance. In addition, the simultaneous test indicated that work motivation, job satisfaction, and work discipline together have a positive and significant influence on the performance of teachers at SMA Negeri 3 Medan.
Copyright (c) 2026 Siti Humairah, Muhammad Toyib Daulay , Kholilul Kholik https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Work Motivation, Work Discipline, And Work Ability On Employee Performance At PT Perkebunan Nusantara IV Medan
This study was conducted to examine the influence of work motivation, work discipline, and work ability on employee performance at PT Perkebunan Nusantara IV in Medan. The research object consists of employees working at the company. The study was carried out during the period of 2025–2026. The population as well as the research sample consisted of 76 respondents. Data processing was performed using IBM SPSS Statistics 24. The analytical techniques applied in this study included classical assumption testing and multiple linear regression analysis. The findings indicate that the t-test for the work motivation variable (X1) produced a t-value of 2.072, which is greater than the t-table value of 1.993, with a significance level of 0.042 (< 0.05). This result shows that work motivation has a positive and significant partial effect on employee performance. Furthermore, the t-test for the work discipline variable (X2) yielded a t-value of 5.537, which exceeds the t-table value of 1.993, with a significance value of 0.000 (< 0.05). This indicates that work discipline also has a positive and significant partial influence on employee performance. Similarly, the t-test for the work ability variable (X3) resulted in a t-value of 2.084, which is higher than the t-table value of 1.993, with a significance value of 0.041 (< 0.05). This demonstrates that work ability partially has a positive and significant effect on employee performance. In addition, the F-test results show an F-value of 35.741, which is greater than the F-table value of 3.12, with a significance level of 0.000 (< 0.05). This finding indicates that work motivation, work discipline, and work ability simultaneously have a significant effect on employee performance. The coefficient of determination (R²) obtained is 0.582 or 58.2%, which means that the variables of work motivation, work discipline, and work ability are able to explain 58.2% of the variation in employee performance, while the remaining 41.8% is influenced by other variables outside this study.
Copyright (c) 2026 Dina Nopita Muliawati, Wilchan Robain , Teguh Teguh https://creativecommons.org/licenses/by-sa/4.0
Public Perceptions of E-Money and Cash Use in Buying and Selling Transactions in Community Economic Activities at the 23 Maret Market, Kotamobagu City
The purpose of this study is to analyze the public's perception of the use of e-money and cash in buying and selling transactions at the 23 March Market in Kotamobagu. This research uses a qualitative approach, with data collected thru interviews with key informants. The research results show a significant contradiction in perception between the two payment methods. In the use of e-money, the public perceives convenience in the form of physical practicality, but it is highly dependent on digital infrastructure. The main benefits lie in the accuracy of transaction values and automatic recording, while security is viewed as protection against physical crime. However, there are technical risks such as system crashes and human error that are the main concerns. In the use of cash, the community continues to maintain this method because it is considered to have ease without technical barriers, benefits in visual budget control, and provides full physical control that builds a sense of security. The risks of cash, such as pickpocketing or counterfeit money, are considered more rational and easier to anticipate compared to the abstract nature of cyber risks.
Copyright (c) 2026 Rachel Nasrania Koho, Rahel widiawati Kimbal, Gaby Dainty Julliet Roring https://creativecommons.org/licenses/by-sa/4.0