Journal of Economics, Management, and Accounting
Scripta Economica: Journal of Economics, Management, and Accounting is a scientific journal that publishes research articles, empirical studies, and theoretical reviews in the fields of economics, management, and accounting. This journal aims to serve as an academic platform for researchers, lecturers, students, and practitioners to develop and disseminate high-quality, relevant, and applicable scientific ideas and findings to address the challenges of today's economy and business.
Workforce Planning at CV. Project Imaji Nusantara in Bandung Using the Workload Analysis Method
Workforce planning plays a crucial role in ensuring the balance between workload and human resource capacity, particularly in creative industries characterized by project-based and flexible working systems. CV. Project Imaji Nusantara Bandung faces unstandardized task distribution dynamics, requiring a more measurable approach to identify workforce needs objectively. This study analyzes workforce planning, maps actual workload distribution, and determines optimal staffing requirements using the Workload Analysis (WLA) approach. A descriptive qualitative method with a case study design was applied. Data were collected through in-depth interviews, direct observation, and documentation of work activities, and validated using source and method triangulation. Data analysis employed Workload Analysis calculations by comparing total working hours and employees’ effective working time. The results indicate workload imbalance with a total of 360 working hours per month and 154 hours of effective working time, leading to an optimal requirement of 3 employees. The findings emphasize the importance of data-driven workforce planning to improve operational efficiency and employee well-being.
Creative Industry, Productivity, Workload Analysis, Workforce Planning, Working Time.
Copyright (c) 2026 Nayla Salsabilah, Resya Dwi Marselina, Nada Zahra Salsabila, Nadila Siti Fauziah, Najwa Ainun Nabila (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Workforce Planning Strategies to Improve Work Productivity (A Case Study of PT Adira Dinamika Multi Finance Tbk, Cimahi Branch)
This study aims to analyze workforce planning strategies and their contribution to improving employee productivity at PT Adira Dinamika Multi Finance Tbk Cimahi Branch. A qualitative approach with a case study method was employed. Data were collected through in-depth interviews, observations, and documentation, and analyzed using an interactive analysis model. The findings indicate that workforce planning is carried out systematically by considering business targets, workload, employee turnover, and human resource competencies. Competency-based employee placement and development programs through training and job mentoring were found to support improved employee performance. Factors supporting the effectiveness of workforce planning include effective internal communication, work discipline, motivation, leadership, and a conducive work environment. Meanwhile, workload fluctuations and limited planning flexibility were identified as inhibiting factors. The study concludes that integrated and adaptive workforce planning plays a significant role in enhancing employee productivity and supporting the sustainable achievement of organizational goals.
Workforce Planning, Work Productivity, Human Resources, Employee Placement, Employee Development.
Copyright (c) 2026 Sarah Sarah, Rahma Afanezha Pasa Fadillah, Sayla Salsadila, Seni Ramadani, Syinta Dewi Nurfauziah, Resya Dwi Marselina (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Workforce Planning to Achieve Production Targets at PT. ABC President Indonesia, Karawang Branch
This study aims to analyze workforce planning in support of achieving production targets at PT. ABC President Indonesia’s Karawang Branch. The study employs a qualitative approach using a case study design. Primary data was obtained through in-depth interviews with the Head of the Research and Development (R&D) Department, while secondary data was sourced from organizational documents, job descriptions, and the company’s operational reports. Data analysis was conducted through data reduction, data presentation, and drawing conclusions using source and document triangulation techniques to ensure the credibility of the findings. The research results indicate that workforce planning is conducted systematically through workload analysis, work time measurement, and the application of the Full-Time Equivalent (FTE) method to determine the appropriate workforce size aligned with production capacity. The application of this method enables the company to identify conditions of overload or underload on production lines, thereby allowing for more effective workforce distribution. The findings also indicate that the achievement of production targets is influenced by the alignment between workforce capacity, machine capacity, and operational control mechanisms. The integration of workforce planning with the production target validation process contributes to improved operational efficiency, reduced production bottlenecks, and the sustainability of company performance.
Workforce Planning, Production Targets, Workload Analysis, Full-Time Equivalent, Productivity
Copyright (c) 2026 Tasya Fadillah Zaenal, Resya Dwi Marselina, Nadira Yuniar, Novitri Lestari, Desna Girsang (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Workforce Strategies to Improve Employee Performance at PT. Itergo Buana Utama in Bandung
This study aims to analyze the workforce strategies implemented by PT. Itergo Buana Utama Bandung to improve employee performance in the surveying and mapping services industry. The study employs a descriptive qualitative approach, utilizing primary data obtained through in-depth interviews and field observations, as well as secondary data in the form of internal company documents and relevant literature. Informants were selected using purposive sampling, involving management and employees directly involved in project implementation. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions, validated through source and method triangulation. The research findings indicate that effective workforce strategies are built through periodic job rotation to enhance competency flexibility, the development of a self-directed learning culture to accelerate adaptation to digital technology, and the implementation of output-based performance management supported by an open rewards and evaluation system. A flexible organizational structure further strengthens the company’s ability to align workforce needs with project dynamics. The integration of these strategies contributes to improved productivity, work quality, adaptability, and operational effectiveness among employees, thereby supporting the sustainability of organizational performance in a dynamic business environment.
Workforce Planning, Employee Performance, Human Resource Management, Technology Adaptation, Work Productivity
Copyright (c) 2026 Maysha Nakita Maharani Putri, Resya Dwi Marselina, Silfi Nur Fadilah, Sipa Maryana, Shopia Sri Mulyawati, Sulaini Hikmah (Author) https://creativecommons.org/licenses/by/4.0
Designing a Job-Grade-Based Compensation Structure for Post-Harvest Agribusiness Service SMEs
This study aims to design a job-based compensation structure for agribusiness post-harvest service SMEs in order to create a more fair and proportional wage system. The study employs a descriptive quantitative approach, with the research subject being SME X, which operates in agricultural product packaging activities in Bogor Regency. Data were collected through observation, semi-structured interviews, and a job analysis questionnaire involving all positions within the organization. Job evaluation was conducted using the point-factor method based on the dimensions of know-how, problem-solving, and accountability, which were translated into ten compensable factors. The results indicate that the highest job value is found in the General Manager position with a score of 319 points, while the lowest value is in the Packing Staff position with a score of 120 points. Job grouping resulted in five job grades reflecting varying levels of responsibility and complexity. Salary mapping analysis identified discrepancies in the actual compensation structure, characterized by limited salary ranges and suboptimal differentiation between grades. The application of the Sequential Dual Scale method produced a wage structure and scale without overlap between grades and increased the total payroll budget by 16.41%. The resulting compensation structure enhances internal equity, improves wage transparency, and supports more systematic human resource management in agribusiness post-harvest service SMEs.
Copyright (c) 2026 Rijki Abi Nugraha, Fakhrul Mubarok, Salsabila Dwi Aryanti, ⁠Febriana Astuti, Micaela Merliana Rolanda (Author) https://creativecommons.org/licenses/by/4.0
An Analysis of Consumer Trust in E-Commerce Transactions in Indonesia from the Perspective of Islamic Business Ethics
The growth of e-commerce in Indonesia has transformed people’s transaction patterns through the use of digital technology, which offers convenience, efficiency, and a broader market reach. On the other hand, the nature of digital transactions which involve minimal direct interaction gives rise to various risks that could potentially affect consumer trust. This study aims to analyze consumer trust in e-commerce transactions in Indonesia from the perspective of Islamic business ethics. The study employs a qualitative approach based on a literature review, examining various scientific journals, academic books, and relevant sources related to e-commerce, consumer trust, and Islamic business ethics. The analysis was conducted through the identification, categorization, synthesis, and critical interpretation of the selected literature. The results indicate that consumer trust is formed through the interaction of technical, social, institutional, and moral factors. The principles of siddiq, amanah, tabligh, fathanah, justice, and maqashid syariah play a crucial role in mitigating transaction risks, strengthening consumer protection, enhancing satisfaction and loyalty, and supporting the sustainability of the e-commerce ecosystem. These findings affirm that Islamic business ethics serve a strategic function as a normative and operational foundation for building consumer trust in digital commerce.
Consumer Trust, E-Commerce, Islamic Business Ethics, Maqashid al-Sharia, Digital Transactions
Copyright (c) 2026 Rhedisya Maharani, Budi Jaya Putra (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Green Entrepreneurial Behavior on The Availability of Wood Raw Materials in Wood Processing Msmes in Ngawi Regency
This study aims to analyze the influence of green entrepreneurial behavior on the availability of wood raw materials among wood-processing MSMEs in Ngawi Regency. The study employed a qualitative approach using a descriptive research design. Data were collected through in-depth interviews, observations, and documentation. The research informants consisted of wood-processing MSME owners, wood raw material suppliers, and relevant institutions. Data analysis was conducted using the Miles and Huberman model through data reduction, data display, and conclusion drawing. The findings indicate that several MSMEs have implemented green entrepreneurial behavior through efficient use of raw materials, utilization of wood waste, use of legally sourced wood, and reduction of production waste. The implementation of such practices helps maintain the continuity of wood raw material availability while supporting business sustainability. However, the implementation of green entrepreneurship still faces several challenges, including limited capital, low understanding of environmentally friendly business practices, and inadequate technological support and training. This study concludes that green entrepreneurial behavior plays an important role in maintaining the availability of wood raw materials and ensuring the sustainability of wood-processing MSMEs in Ngawi Regency.
Green entrepreneurship, MSMEs, Wood processing, Sustainability
Copyright (c) 2026 Yuwono Kartiko, Istiana Wijayanti Mala (Author) https://creativecommons.org/licenses/by/4.0
The Role in Enhancing the Performance and Competitiveness of Digital Economy SMEs
The development of the digital economy has brought about structural changes in the management of micro, small, and medium-sized enterprises (MSMEs) through the integration of digital technology, business information systems, and digital platform-based marketing strategies. This study aims to analyze the role of the digital economy in improving the performance and competitiveness of MSMEs through a literature review using descriptive-qualitative methods and interpretive-comparative analysis. Data sources were obtained from various national and international scientific articles discussing digital transformation, digital marketing, technological innovation, digital literacy, and MSME competitiveness for the period 2021–2026. The findings indicate that digital transformation contributes to improved operational efficiency, expanded market access, strengthened consumer engagement, and increased business productivity through the utilization of social media, marketplaces, and digital payment systems. Digital marketing also strengthens SMEs’ ability to build market positioning and data-driven business strategies. Nevertheless, low digital literacy, limited technological infrastructure, and disparities in human resource competencies remain the primary obstacles in the digitalization process of SMEs in Indonesia..
Digital Economy, Digital Transformation, SME Competitiveness, Digital Marketing, Digital Literacy.
Copyright (c) 2026 Angraini Angraini, Masyuri Masyuri (Author) https://creativecommons.org/licenses/by/4.0
An Analysis from a Sharia Marketing Perspective of Gimmick Marketing Practices in Kawansenja Coffee MSMEs_id
This study aims to analyze the use of gimmick marketing by the Coffee Kawansenja_id SME from a sharia marketing perspective amid the transformation of digital business communication based on social media. The study employs a qualitative approach using a case study design through digital observation, in-depth interviews, and documentation of promotional content on Instagram and TikTok. The findings reveal that Coffee Kawansenja_id leverages aesthetic visual strategies, viral trends, emotional narratives, and customer testimonials to foster emotional engagement and strengthen brand positioning among young consumers. These strategies have proven effective in increasing digital interaction and shaping a brand identity based on symbolic experiences. Sharia marketing analysis reveals that promotional practices reflect the principles of shiddiq, amanah, tabligh, and fathanah in terms of polite, adaptive, and relatively transparent communication, although issues related to the use of non-original visuals and a tendency toward the commodification of emotions in digital content were still identified. The research confirms that the success of sharia SME marketing in the digital era is determined by the ability to integrate promotional creativity with moral integrity, authentic communication, and sustainable social responsibility.
Gimmick Marketing, Sharia Marketing, Social Media, SMEs, Digital Branding.
Copyright (c) 2026 M. Ja’far Fikri, Kusnul Cipta Nila Yuni (Author) https://creativecommons.org/licenses/by/4.0
Digitalization of Inventory Accounting Using Information Systems in MSMEs: A Qualitative Study on Business Digital Transformation
This study examines the digitalization of inventory accounting based on information systems within MSMEs in the context of digital business transformation through a qualitative literature-based approach. The study focuses on understanding how digital accounting systems reshape inventory management, operational efficiency, internal control mechanisms, and managerial decision-making processes in small and medium enterprises. The analysis was conducted using content analysis and thematic interpretation of academic literature related to accounting information systems, inventory management, digital transformation, and MSME sustainability. The findings indicate that digital-based accounting systems improve the accuracy of inventory records, accelerate information processing, strengthen internal control, and enhance data integration across business activities through real-time monitoring mechanisms. The study also reveals that digital transformation in MSMEs is influenced by organizational readiness, digital literacy, infrastructure availability, and the adaptability of human resources toward technological change. Despite various implementation challenges, digitalization contributes significantly to business sustainability and competitiveness by supporting more adaptive, transparent, and data-driven management practices in the digital economy era.
Accounting Digitalization, Inventory Accounting, Accounting Information Systems, MSMEs, Digital Transformation.
Copyright (c) 2026 Fitrah Sakinah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by/4.0
A Comprehensive Analysis of the Implementation of Accounting Information Systems and a Financial Feasibility Study in the Domestic Frozen Tuna Agro-Industrial Supply Chain
This study aims to comprehensively analyze the implementation of Accounting Information Systems and financial viability in the domestic frozen tuna agro-industrial supply chain through a mixed-methods approach based on an empirical case study of tuna trading MSMEs at the Nizam Zachman Oceanic Fishing Port in Jakarta. The analysis was conducted using evaluations of operations, profitability, cash flow, capital structure, inventory turnover, and business strategy mapping through the SWOT analysis and Theory of Constraints. The results indicate that the implementation of the Accounting Information System improves inventory accuracy, accelerates financial statement reconciliation, and reduces levels of dead stock and distribution inefficiencies. The company also demonstrated stable profitability with a net profit margin above the industry average for commodity trading, supported by positive operating cash flow and a debt-free capital structure. Strategic analysis revealed that business expansion opportunities are significantly influenced by the ability to integrate the cold chain, diversify into value-added tuna products, and strengthen digital distribution. The research findings confirm that accounting digitization and supply chain optimization are the primary determinants of the sustainability and competitiveness of the modern domestic tuna agroindustry.
Accounting Information Systems, Financial Viability, Tuna Supply Chain, Fisheries Agroindustry, Digital Profitability.
Copyright (c) 2026 Ang Riqko Suhendi, Dudang Gojali, Nabiela Rizki Alifa (Author) https://creativecommons.org/licenses/by/4.0
From Accounting Digitization to Digital Bookkeeping: Strategies to Boost the Competitiveness of Small Businesses
This study aims to analyze the transition from conventional accounting to simple digital bookkeeping as a strategy to enhance the competitiveness of small business entities in the digital economy era. The study employs a qualitative approach based on a literature review, examining various scientific articles, academic books, and relevant publications on accounting digitization, MSME financial management, and digital business transformation. The analysis is conducted using a descriptive-interpretive method through data reduction, literature classification, conceptual synthesis, and critical interpretation of various findings from previous studies. The results indicate that simple digital bookkeeping is more suitable for SMEs than complex formal accounting systems because it enhances recording efficiency, accelerates access to financial information, strengthens business transparency, and supports real-time data-driven decision-making. The implementation of digital bookkeeping also contributes to improved financial discipline, control of operational costs, and access to formal financing. The effectiveness of the system’s implementation is influenced by digital literacy, the simplicity of the application, guidance, and integration with the business strategies of small enterprises.
Digital Bookkeeping, SMEs, Competitiveness, Accounting Digitalization, Financial Management.
Copyright (c) 2026 Sitti Nur Syafika, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by/4.0
An Assessment of the Impact of the Mandalika Special Economic Zone (SEZ) on Regional Economic Growth in West Nusa Tenggara Province: A Difference-in-Differences Approach
The Mandalika Special Economic Zone (SEZ) was established as a place-based development policy to stimulate regional economic activity in West Nusa Tenggara (NTB), yet quantitative evidence on its growth impact remains limited. This study examines whether the activation of the Mandalika SEZ affected economic growth in Central Lombok relative to other districts/municipalities in NTB. The analysis applies a Difference-in-Differences (DiD) approach using annual panel data for 10 regions over 2014–2024, defining Central Lombok as the treated unit and the remaining regions as controls, while controlling for HDI, population, unemployment, and investment. The estimates show a positive Treat × Post coefficient, but the effect is not statistically significant in both the baseline and two-way fixed effects specifications. Overall, the findings suggest that within the observed period, the Mandalika SEZ has not yet produced a statistically robust growth differential in real GRDP per capita for the host region relative to comparison areas.
Difference-in-Differences, Kawasan Ekonomi Khusus, PDRB, Pertumbuhan Ekonomi, Spillover Effect.
Copyright (c) 2026 Nisrina Yasyfi Mumtaz (Author) https://creativecommons.org/licenses/by/4.0
Evaluation of the Implementation of Digital Accounting in Recording Transactions via the General Journal for the Preparation of Financial Statements for the Kedai Azha MSME
This study aims to evaluate the implementation of digital accounting in recording financial transactions through general journals in the preparation of financial statements at Kedai Azha MSME. The research was motivated by the increasing adoption of digital technology in accounting practices, which is expected to improve efficiency, accuracy, and timeliness of financial reporting. A qualitative descriptive approach was employed using primary data obtained through in-depth interviews and direct observations. Secondary data were collected from financial documents, transaction records, and digital accounting reports. The findings indicate that digital accounting contributes positively to transaction recording consistency, financial reporting accuracy, and real-time monitoring of business finances. The system also supports transparency, accountability, and managerial decision-making through more reliable financial information. However, implementation effectiveness remains constrained by limited digital literacy, insufficient accounting understanding, human resource limitations, and technological adaptation challenges. The study concludes that digital accounting has substantial potential to strengthen financial management quality and business competitiveness among MSMEs when supported by adequate user competence and continuous digital capability development.
Digital Accounting, General Journal, Financial Reporting, Msmes, Transaction Recording.
Copyright (c) 2026 Sahrul Ramdhan, Masyhuri Masyuri (Author) https://creativecommons.org/licenses/by/4.0
The Role of Sustainability Reporting Disclosure in Mediating the Effects of Good Corporate Governance and Leverage on Financial Performance Among Renewable Energy Issuers on the Indonesia Stock Exchange (IDX) from 2022 to 2024
This study analyzes the role of Sustainability Reporting Disclosure (SRD) in mediating the influence of Good Corporate Governance (GCG) and leverage on the financial performance of renewable energy companies listed on the Indonesia Stock Exchange during 2022–2024. The research employed a quantitative approach using secondary data collected from annual reports and sustainability reports, while purposive sampling was used to select the research sample. Data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that GCG has a positive and significant effect on SRD, but does not significantly affect financial performance. Leverage shows a positive and significant influence on financial performance, whereas SRD does not significantly affect financial performance and fails to mediate the relationship between GCG, leverage, and financial performance. These findings suggest that sustainability disclosure practices in renewable energy companies remain oriented toward compliance rather than serving as a strategic instrument for long-term financial value creation.
Good Corporate Governance, Leverage, Sustainability Reporting Disclosure, Financial Performance, Renewable Energy.
Copyright (c) 2026 Della Widyasari, Cholis Hidayati (Author) https://creativecommons.org/licenses/by/4.0
Organizational Adaptation Strategy: A Case Study of Digital Transformation in Manufacturing Companies
This study examines organizational adaptation strategies in digital transformation within manufacturing firms through a qualitative interpretative library research design grounded in a critical constructivist epistemology. Drawing on systematically selected and thematically synthesized scholarly literature, the analysis integrates operational, structural, leadership, and human resource perspectives to explain how organizations respond to digital disruption. The findings demonstrate that successful digital transformation depends on the coherence between adaptive operational practices, flexible organizational structures, digitally oriented leadership, and continuous workforce capability development. Fragmented or technocentric approaches are shown to generate limited performance gains and organizational resistance. The study further highlights the relevance of dynamic capability theory in explaining how sensing, seizing, and reconfiguring processes enable sustainable adaptation. By synthesizing diverse empirical and conceptual contributions, this article advances an integrative framework that clarifies the mechanisms linking digital transformation and organizational performance in manufacturing contexts. Methodologically, the study contributes by offering a transparent and replicable approach to theory-driven literature synthesis.
Organizational Adaptation, Digital Transformation, Manufacturing Industry, Dynamic Capabilities, Organizational Performance.
Copyright (c) 2026 Arief Saptono, Devi Lestari (Author) https://creativecommons.org/licenses/by/4.0
Village Financial Management and Civil Servant Competency: Implementation of SISKEUDES Based on Permendagri Number 20 of 2018
This study examines village financial governance and the competence of village officials in implementing the Village Financial System (SISKEUDES) based on the Indonesian Minister of Home Affairs Regulation Number 20 of 2018. Using a qualitative descriptive approach, the research focuses on how human resource capacity and task distribution influence the effectiveness of SISKEUDES implementation. The findings indicate that although the application has supported orderly budgeting, administration, and reporting, operational practices remain highly dependent on the village financial officer as the main system operator. Village heads and secretaries generally understand financial procedures conceptually but lack sufficient technical skills to operate SISKEUDES independently. This imbalance creates administrative vulnerability, particularly during periods of high workload or technical disruption. The study also shows that limited competency distribution affects accountability, efficiency, and continuity of village financial management. Strengthening technical capacity across officials, improving internal coordination, and optimizing task allocation are essential to enhance SISKEUDES performance. Efective implementation of SISKEUDES requires not only regulatory compliance but also sustainable human resource development to ensure transparent, accountable, and resilient village financial governance..
Village Financial Management, SISKEUDES, Human Resource Competence, Accountability, Permendagri No. 20 of 2018.
Copyright (c) 2026 Marcella Aullia Jayadi, Tries Ellia Sandari (Author) https://creativecommons.org/licenses/by/4.0
Implementation of Good Governance in Promoting the Achievement of SDGs through the Utilization of Village Funds: A Case Study of Janti Village, Waru, Sidoarjo
This study examines the implementation of good governance in encouraging the achievement of Sustainable Development Goals (SDGs) through Village Fund utilization in Janti Village, Waru District, Sidoarjo Regency. A descriptive qualitative approach was employed, using in-depth interviews, direct observation, and document analysis of RPJMDes, RKPDes, APBDes, and accountability reports. The findings indicate that village fund management has complied with regulatory procedures and applied core principles of good governance, particularly transparency, accountability, and community participation. These practices have contributed to the achievement of several SDGs indicators, including poverty reduction, improved public health, quality education, gender equality, economic growth, infrastructure development, environmental resilience, and institutional strengthening at the village level. However, the overall achievement of SDGs Village remains suboptimal due to limited human resource capacity, insufficient technical understanding of SDGs indicators, and budgetary constraints. This study concludes that while good governance provides a strong institutional foundation, the effectiveness of SDGs achievement depends on the availability of competent human resources, adequate funding, and strategic prioritization aligned with SDGs indicators. Strengthening village capacity and targeted policy support are therefore essential to ensure sustainable and inclusive rural development.
Good Governance, Village Fund, SDGs Village, Rural Development, Village Governance.
Copyright (c) 2026 Della Erdiana, Muhammad Taufiq Hidayat (Author) https://creativecommons.org/licenses/by/4.0
Effectiveness of the Implementation of Village Financial Information Systems Based on Sidoarjo Regent Regulation Number 7 of 2020: A Study in Pulungan Village
This study aims to analyze the effectiveness of implementing the Village Financial Information System (SISKEUDES) based on Sidoarjo Regent Regulation Number 7 of 2020, with a case study in Pulungan Village, Sedati District, Sidoarjo Regency. A descriptive qualitative approach was employed to obtain an in-depth understanding of how SISKEUDES supports village financial governance. Primary data were collected through semi-structured interviews with village officials directly involved in financial management, while secondary data were obtained from official documents and relevant regulations. The findings indicate that the implementation of SISKEUDES has significantly contributed to improving transparency, accountability, and efficiency in village financial management. The system facilitates orderly administration, accurate financial reporting, and easier supervision and auditing processes. However, several challenges remain, particularly related to the technical capacity of village officials, system stability, and the need for continuous training. SISKEUDES has proven to be an effective instrument for strengthening village financial governance, provided that it is supported by competent human resources and consistent institutional assistance from local governments.
SISKEUDES, Village Finance, Accountability, Transparency, Local Regulation
Copyright (c) 2026 Kristiana Greta Calosa, Maulidah Narastri (Author) https://creativecommons.org/licenses/by/4.0
Accountability of Village Funds for Development Improvement through Permendagri No. 130 of 2018 in Ampel Village, Surabaya City
This study aims to analyze the accountability of village fund management in supporting local development in Ampel Village, Surabaya City, in accordance with Ministry of Home Affairs Regulation Number 130 of 2018. Using a qualitative descriptive approach, the research examines accountability across key stages of fund management, including planning, implementation, administration, reporting, and evaluation. Data were collected through in-depth interviews, direct observation, focus group discussions, and document analysis involving village officials and community representatives. The findings indicate that accountability at the planning stage has been implemented through participatory mechanisms, although community involvement has not been fully optimized. The implementation and administrative stages demonstrate compliance with technical guidelines and financial procedures, supported by adequate documentation and internal control. Reporting and evaluation processes are conducted in a timely and transparent manner, enabling public oversight and institutional learning. Overall, the accountability of village fund management has contributed positively to improving the quality of development outcomes and strengthening public trust. However, enhancing participatory planning and systematic evaluation remains essential to ensure sustainable and inclusive local development.
Accountability, Village Fund, Local Development, Public Finance, Governance.
Copyright (c) 2026 Ayu Asari, IBK Bayangkara (Author) https://creativecommons.org/licenses/by/4.0
Sharia Crowdfunding as an Instrument of MSME Financial Inclusion in Indonesia: Development, Challenges, and Regulatory Implications
Sharia crowdfunding has gained increasing attention as an alternative financing mechanism capable of supporting MSME financial inclusion in Indonesia’s Islamic economic framework. This study aims to analyze the development of Sharia crowdfunding, identify key challenges in its implementation for MSME financing, and examine the resulting regulatory and institutional implications. Employing a qualitative research approach, the study utilizes in-depth interviews, document analysis, and literature review to capture perspectives from regulators, platform operators, Sharia authorities, investors, and MSME actors. The findings indicate that Sharia crowdfunding contributes to expanding access to capital through ethical, risk-sharing, and technology-based financing models, while remaining consistent with Islamic principles. However, its implementation is constrained by limited financial literacy, dual regulatory compliance demands, governance standardization issues, MSME capacity limitations, and investor risk perceptions. The study further reveals that effective regulatory harmonization, strengthened Sharia supervision, and institutional coordination are critical to ensuring sustainability and credibility. These findings underscore the role of Sharia crowdfunding as a complementary instrument for inclusive economic development and provide policy-relevant insights for strengthening Indonesia’s Islamic fintech ecosystem.
Sharia crowdfunding, MSME financing, financial inclusion, Islamic fintech, regulation
Copyright (c) 2026 Bunga Dwi Fani Ritonga, Saparuddin Siregar, Maryam Batubara (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Customer Experience, E-Wom, and Service Recovery on Customer Loyalty at Chobite in Sidoarjo Regency
This study aims to analyze the effect of customer experience, electronic word of mouth (e-WOM), and service recovery on customer loyalty at Chobite Sidoarjo. This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to customers of Chobite Sidoarjo. The sampling technique used was purposive sampling, while data analysis was conducted using SPSS, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that customer experience, e-WOM, and service recovery simultaneously have a positive and significant effect on customer loyalty. Partially, each independent variable also shows a significant influence on customer loyalty. These findings suggest that positive customer experiences, digital consumer communication, and effective service recovery practices play an important role in building and maintaining customer loyalty.
Customer Experience, Electronic Word Of Mouth, Service Recovery, Customer Loyalty
Copyright (c) 2026 Sofia Nur Ajizah, Ida Ayu Sri Brahmayanti (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Influence of Electronic Word of Mouth, Brand Image, and Price Perception on the Interest in Purchasing Secret Number Music Albums Among Generation Z K-Pop Music Fans
K-pop music is currently one of the most popular types of music among Indonesian people, especially Gen-Z, so that the interest in buying music albums among Gen-Z continues to increase along with the increasing influence of digital media and Korean cultural trends in Indonesia. This study aims to determine the effect of electronic word of mouth, brand image, and price perception on the interest in buying Secret Number music albums among Generation Z kpop music fans. The sample of this study amounted to 100 respondents. The sampling technique used was the purposive sampling method. This study uses primary data. The tests carried out include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous f-tests, and coefficient of determination tests. The results of the study show that the variables of electronic word of mouth, brand image, and price perception influence the interest in buying Secret Number music albums among Generation Z kpop music fans, and the most dominant variable influencing the interest in buying is the price perception variable.
Brand Image, Electronic Word Of Mouth, Purchase Intention, Price Perception, Generation Z.
Copyright (c) 2026 Ragil Yong Sen Dwi Putra, Endika Perdana (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Electronic Word of Mouth, Customer Experience, and Price Perception on Consumer Loyalty at Fishing Masis Driyorejo Gresik
This study aims to analyze the effect of Electronic Word of Mouth (E-WOM), customer experience, and price perception on consumer loyalty at Fishing MaSis Driyorejo, Gresik Regency. This research employs a quantitative approach using a survey method. Data were collected from 100 respondents who were customers of Fishing MaSis Driyorejo through the distribution of questionnaires using a five-point Likert scale. The sampling technique applied was purposive sampling, while data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results indicate that, partially, customer experience and price perception have a positive and significant effect on consumer loyalty, whereas Electronic Word of Mouth does not have a significant effect. However, simultaneously, E-WOM, customer experience, and price perception have a significant effect on consumer loyalty. The coefficient of determination shows that these three independent variables explain 74.8% of the variation in consumer loyalty, while the remaining percentage is influenced by other factors outside the scope of this study. These findings emphasize that customer experience and price perception are dominant factors in shaping consumer loyalty in fishing tourism destinations and should therefore be the main focus of management and marketing strategies.
Electronic Word of Mouth, Customer Experience, Price Perception, Constumer Loyalty
Copyright (c) 2026 Helminatus Sholicha, Estik Hari Prastiwi (Author) https://creativecommons.org/licenses/by/4.0
Omnichannel Strategy and Customer Retention: Analysis of the Modern Retail Industry in Indonesia
This study analyzes omnichannel strategy as an integral component of marketing management in enhancing customer retention within the Indonesian modern retail industry. The acceleration of digital transformation has reshaped consumer purchasing patterns, leading to increased expectations for seamless interactions across physical and digital channels. This research employs a quantitative explanatory approach supported by empirical evidence and official industry data to examine the relationship between omnichannel implementation and customer retention outcomes. The findings indicate that well-integrated omnichannel strategies strengthen customer experience consistency, improve relationship quality, and foster repeat purchase behavior. From a marketing management perspective, omnichannel integration enables firms to optimize the marketing mix, align communication strategies, and manage long-term customer relationships more effectively. These results highlight the strategic importance of managerial coordination across channels in achieving sustainable customer loyalty and maintaining competitiveness in the modern retail sector.
Omnichannel strategy, customer retention, marketing management, modern retail, customer experience.
Copyright (c) 2026 Anur Rahmah Tiawulandari, Ikraman, Indah Sofia Ningsih (Author) https://creativecommons.org/licenses/by/4.0
The Role of Brand Image and Influencer Endorsement on Purchase Interest in Whitelab Products
This study was motivated by the rapid growth of the beauty industry in Indonesia and the increasing competition among local skincare brands, one of which is WhiteLab, which requires a deeper understanding of the psychological and symbolic factors that influence consumer purchasing decisions. The focus of this study is to analyze the influence of brand image and influencer endorsement on the purchasing interest of WhiteLab products in Palembang City, both partially and simultaneously. The research uses a quantitative approach with a descriptive-associative design, involving 112 respondents who have used or are familiar with WhiteLab products, with data collection through questionnaires. Data analysis was performed using validity, reliability, classical assumptions, and multiple linear regression tests with the help of SPSS version 27. The results show that brand image has a positive and significant effect on purchase interest, where product quality perception, brand reputation, and consumer trust are the main factors, while influencer endorsement also has a significant effect through credibility, relevance, and communication appeal. Simultaneously, these two variables explain 65.4% of the variation in consumer purchase interest, confirming that a marketing strategy combining a strong brand image and credible influencers can increase loyalty and purchasing decisions.
Brand Image, Influencer Endorsement, Purchase Interest, Digital Marketing, WhiteLab
Copyright (c) 2026 Jasica Roeytashya, Alnov Martin, Griselda Tjandra (Author) https://creativecommons.org/licenses/by/4.0
The Role of Work Motivation, Job Satisfaction, and Organizational Commitment in Improving Employee Performance at Perum Bulog Surabaya Branch Office
This study aims to analyze the role of work motivation, job satisfaction, and organizational commitment in improving employee performance at Perum BULOG Surabaya Branch Office. The research uses a quantitative explanatory approach with a saturated sampling technique involving 72 employees as respondents. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 25. The results show that work motivation has a positive and significant effect on employee performance, indicating that motivated employees tend to demonstrate higher productivity and responsibility. Job satisfaction is also proven to significantly influence performance, reflecting that employees who feel satisfied with their work conditions, compensation, and relationships are more likely to achieve better work outcomes. Furthermore, organizational commitment shows a significant positive effect on employee performance, highlighting the importance of emotional attachment and loyalty to the organization. Simultaneously, work motivation, job satisfaction, and organizational commitment contribute substantially to explaining variations in employee performance. These findings emphasize that psychological and attitudinal factors play a strategic role in enhancing employee performance and should be considered as a priority in human resource management practices within public sector organizations.
work motivation, job satisfaction, organizational commitment, employee performance, BULOG.
Copyright (c) 2026 Bayu Aji Nugroho, Krido Hary Gunawan (Author) https://creativecommons.org/licenses/by/4.0
E-Commerce Based Human Resource Management Strategies for the Development of Batik Fosil Widi Nugraha Ngawi Micro, Small, and Medium Enterprises
Micro, Small, and Medium Enterprises (MSMEs) based on local wisdom play a strategic role in supporting regional economic development while preserving cultural values. Batik Fosil Widi Nugraha MSME in Ngawi is a creative enterprise that adopts fossil-inspired batik motifs as its product identity; however, it still faces various challenges in business development, particularly in human resource management and the utilization of e-commerce. This study aims to analyze the development strategy of Batik Fosil Widi Nugraha MSME in Ngawi through e-commerce-based human resource management. This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, and documentation involving the business owner and employees engaged in production and marketing activities. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing, while data validity was ensured through triangulation techniques. The findings indicate that human resource management in Batik Fosil Widi Nugraha MSME remains informal and has not been systematically integrated with e-commerce utilization strategies. Although the use of e-commerce is still limited, it demonstrates significant potential in expanding market reach and enhancing business competitiveness. The recommended development strategies include improving employees’ digital competencies, restructuring work roles, integrating local cultural values into digital marketing, and strengthening collaboration with relevant stakeholders. This study emphasizes that e-commerce-based human resource management is a key factor in achieving sustainable development of culture-based batik MSMEs.
Human Resource Management, E-Commerce, Fossil Batik, Business Development.
Copyright (c) 2026 Lina sugiyanto, Rachmawati Koesoemaningsih, Khoyrul Anwar (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Impact of Banyuwangi Regency's Export Performance on the Indonesian Economy Based on Business Sectors in 2023 Using the Location Quotient (LQ) Approach
This study aims to analyze the economic structure and the level of industrialization in Banyuwangi Regency in 2023 using the Location Quotient (LQ) approach. The data used were obtained from the Central Bureau of Statistics (BPS), specifically the Gross Regional Domestic Product (GRDP) at current prices by industrial sector for both Banyuwangi Regency and East Java Province in 2023. The analysis shows that the manufacturing sector has an LQ value of 0.41, indicating that it is not a base sector in the region. In contrast, the base sectors include agriculture, forestry, and fisheries (LQ = 2.34), mining and quarrying (LQ = 1.85), construction (LQ = 1.55), and education services (LQ = 1.18). These findings indicate that Banyuwangi's economy still relies heavily on primary sectors and has not yet undergone a significant structural transformation toward a more industrial-based economy. Therefore, strategic efforts are needed to develop local industries based on regional resources and to enhance value-added production in order to promote more sustainable and inclusive industrialization.
Location Quotient, International Trade, Export, Base Sector, Banyuwangi.
Copyright (c) 2026 Kharisma Bintang M.T., Eksel Perdian Anggara , Dwi Arief Rahman , Rendra Kurniawan , Ignatius Edward Revalyno V.O , Arga Christian Sitohang (Author) https://creativecommons.org/licenses/by/4.0
MSME Digitalization Strategies to Improve Competitiveness and Business Performance in the Digital Economy Era
Digital transformation has become an important agenda for the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in line with the increasing role of the digital economy in the national economic structure. This study aims to examine the digitalization strategies implemented by MSMEs, identify the obstacles faced in the digitalization process, and analyze their relationship with business performance. The research method used is a literature review by examining journal articles, official reports, and relevant scientific publications published in the last five years. The results of the study show that MSME digitalization strategies generally focus on increasing digital literacy, utilizing e-commerce platforms, optimizing social media as a marketing tool, and strengthening managerial support and organizational culture. The implementation of these strategies correlates with increased sales, operational efficiency, and market reach expansion. However, the digitization process still faces limitations in terms of resources, infrastructure, and organizational readiness. This study emphasizes that digitization is a strategic opportunity for MSMEs if it is supported by inclusive policies and capacity building for business actors.
Digitalization, MSMEs, Business Performance, Digital Marketing, Digital Economy
Copyright (c) 2026 Syifa Namira Nasution, Steven I.S.M Marbun, Trinita Siringoringo, Vita olivia Silalahi (Author) https://creativecommons.org/licenses/by/4.0