EBESSIC : Economics, Business, Entrepreneurship & Social Sciences International Conference
IMPACT OF CARBON TAX ON THE ECONOMY, TOURISM AND FLIGHT SECTOR
A carbon tax is a type of tax imposed on emissions resulting from the burning of fossil fuels. This study aims to determine the impact of a carbon tax on the economy, tourism, and aviation sectors. The method used is a review of articles on the topic that has been taken. The study results show that the economic sector has positive and negative effects, which can be a new income for the country and a decrease in GDP. The tourism sector will have a positive and negative impact if the demand for tourism continues to increase. It will be able to open new jobs, and the surrounding environment will also have an impact. The aviation sector has a negative impact because it can change customer decisions due to increased prices charged to all customers. Â Keywords: carbon tax, economy, tourism, flight sector
OBSERVATIONS OF BUSINESS FEASIBILITY STUDY OF MSME ES COKLAT LIMA WAKTU
Chocolate beverage business is one of a business that everyone likes, because it doesn’t requiring large capital for the business. Es Coklat Lima Waktu is one of a beverage business that located in Malang city, precisely at Taman Mendut Sari field jl. Candi Mendut, Mojolangu, Lowokwaru Sub-district, East Java and has 3 franchises namely sawojajar, kepanjen, jabung. This Research is conducted for observing the feasibility from Es Coklat Lima Waktu Business according to some aspects, such asy Environmental aspects, Law aspects, marketing aspects, Human Resource Management (HRM) aspects, Technology and Technical aspects, and financial aspects. Â The Â result of Â research Â that has Â been done is Â based on Â six aspects from business feasibility as a refrence of the information obtained by the interview with Es Coklat Lima Waktu authority. So the concluded is this business worthy enough for MSME business. Â Keywords: Chocolate Ice, Aspects, Business, and Feasibility
Collaborative Learning on Traditional Culture in Kg Gerabah Desa Pagelaran Pottery Village
This study details a visit to Kg Gerabah Desa Pagelaran Pottery Village involving Islamic University of Malang Students, Merdeka Student Exchange Students (PMM), Students from Universiti Malaysia Kelantan (UMK), and Students from Palestine. In this endeavor, the goal was to broaden understanding of cultural diversity, learn about pottery making and build cross-border cooperation, explore interactions between students from different countries to enrich learning experiences and promote mutually beneficial cultural exchanges. With a focus on interaction with the local community, the research aims to understand traditional heritage and its impact on local economic development. Keywords: traditional culture, pottery craft
NETWORKING AND PARTNERSHIP TRAINING ON THE MSME BUSINESS FALSUD MOTORBIKE RENTAL MALANG DURING THE COVID-19 PANDEMIC
Building a network of partnerships is essentially a process of building communication or relationships, sharing ideas, information, and resources based on mutual trust and mutual benefit between the partnering parties, which is set for the outlined term of a memorandum of understanding or certain contractual agreements to achieve greater mutual success. The purpose of building a network of partnerships is to increase the participation of the utilizing community so that the community can access and interact with the FALSUD motorbike rental business. The steps that must be taken in building a partnership network include identifying or mapping partner objects. The next step is to gather information about the organization's goals, the scope of work or the field of work, vision, mission, and so on. The information collected is then analyzed and determined by parties relevant to problems and needs, then cooperate, draw up work plans, make agreements, signs cooperation agreements, implement activities, monitor and evaluation improvements, follow up plans, and decide on a more appropriate partnership pattern where each partnering party can play their respective roles better. Â Keywords: Networking, Partnerships, MSME
The culture of Palestine is diverse and deeply rooted in its history, religion, and the struggles of its people. Islamic traditions influence Palestinian culture. Palestinians are known for their hospitality and resilience despite their difficult circumstances. Traditional Palestinian dances such as Dabke are performed during festive occasions, showing the unity and solidarity of the people. Palestinian cuisine, consisting of maqluba and hummus, reflects the region’s distinct flavors and regional variations. Art and literature also play a crucial role in preserving and expressing Palestinian culture, with traditional embroidery and calligraphy being highly valued artistic expressions. Palestinian poets and authors share their experiences, struggles, and aspirations through their writing. Palestinian culture is a testimony to the steadfastness of the Palestinian people and their shared identity. Â Keywords : history, resilience, dabke, Palestinian cuisine, Identity
TRANSACTIONAL AND TRANSFORMATIONAL LEADERSHIP STYLES ON THE EFFECTIVENESS OF WORK FROM HOME, AND WORK PRODUCTIVITY
During the WFH period, employees faced a new situation. Employees are required to adapt to the new situation. Changes in situations and demands and problems from working in the office to working at home, especially during a pandemic, certainly require leaders to show proper leadership behavior. Leaders need to find ways to increase employee work productivity, especially when the WFH work system begins to be implemented. This research was conducted to examine the impact of transactional and transformational leadership on productivity and performance effectiveness during the implementation of remote systems or work-from-home. Researchers chose transactional and transformational leadership because in writing this scientific paper, researchers found many previous articles that raised transactional and transformational leadership types as their research topic, but rarely examined the extent to which transactional and transformational leadership styles affect WFH effectiveness and employee work productivity. This study used a survey method with samples of employees who used remote systems during the Covid-19 pandemic era. Data collection was carried out using an online questionnaire using Google Forms. The statistical tool used to process the data is SPSS Statistics 22. Researchers also hope that the results of this research can become new insights for businesspeople in dealing with changes in the work-from-home system or remote system. Keywords: transactional leadership, transformational leadership, work-from-home, remote systems, work productivity.
REVOLUTIONIZING BATIK: HOW FINTECH EMPOWERS MALANG'S MSMES FOR ECONOMIC GROWTH
The study looks at how these traditional business practices of MSMEs are being revolutionized by fintech and digital financial services, especially given Indonesia's burgeoning digital economy. The difficulty of Malang Batik MSMEs in obtaining standard financial services is a critical issue in this study, which has historically hindered their ability to grow and run more efficiently. Fintech solutions are becoming essential for small businesses because of their accessibility, cost efficiency, and simple procedures. By implementing fintech, Batik Malang MSMEs can break through financial barriers, gain access to new markets, and become more competitive. Using in-depth interview techniques with the owner of Santana Indonesia, one of the Malang Batik entrepreneurs. The research explores a range of fintech services, including online lending platforms, digital payments, and e-commerce integration, showing how these services can lead to broader consumer reach, better financial management, and higher sales. The integration of fintech improves these MSMEs' overall performance and sustainability by allowing them to interact with the digital economy, which is not limited to one country. The results of this case study also discuss the broader impact of fintech adoption on the Indonesian economy. It highlights how fintech is helping advance financial inclusion, especially for small and medium enterprises, which is essential for Indonesia's economic expansion. In conclusion, the results of this study offer a thorough insight into how fintech adoption is transforming Malang Batik MSMEs, emphasizing the role of fintech adoption in increasing business productivity, expanding financial accessibility, and advancing Indonesia's overall economic growth. Â Keywords: Fintech, Digital Finance, MSMEs Performance, Case Study
THE INFLUENCE OF EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE, AND WORK ENVIRONMENT ON HEALTH PERSONNEL SERVICES
The Islamic Hospital of the Islamic University of Malang (RSI Unisma) strategically forms quality human resources for health workers. As an integral part of a service company that provides services, the RSI Unisma employees are not only expected to have high emotional intelligence (EQ) but also spiritual intelligence (SQ) and a work environment (Wk) that can support collaboration, innovation, and achieving common goals. This research aims to fill this knowledge gap by exploring the relationship between emotional intelligence, spiritual intelligence, work environment, and the performance of health workers at RSI Unisma. By understanding these dynamics, it is hoped that the research results can provide valuable information for service and service company management to improve working conditions, support employee development, and design policies that motivate employees to achieve higher achievements. Through this research, it is hoped that it can positively contribute to improving the quality of human resources at RSI Unisma and provide a new perspective in optimizing employee performance in service companies. Â Keywords: Emotional Intelligence, Spiritual Intelligence, Work Environment, Health Personnel Services, Unisma Islamic Hospital.
PRIORITIES OF HEALTHY TOURISM DEVELOPMENT STRATEGIES IN REALIZING SDGS
Purpose: The purpose of this research is to analyze the strategic priorities for developing healthy tourism by referring to the implementation of Joint Regulation of the Minister of Home Affairs and the Minister of Health Number 34 of 2005 Number: 1138/Menkes/PB/VIII/2005 in realizing Sustainable Development Goals (SDGs) in Banyuwangi Regency. Methods: This research uses a quantitative approach supported by a qualitative approach. The sampling technique used purposive sampling with interviews and questionnaires distributed to expert respondents such as the Health Service, Regional Development Planning Agency, Culture and Tourism Service, Healthy Banyuwangi Forum, and Tourism Awareness Group in Banyuwangi Regency. Data analysis: This research uses the Analytic Network Process (ANP) to analyze primary data from respondents. Results and discussion: The strategy used in developing healthy tourism is optimizing destination zones and tourist attractions, which will increase the number of tourist visits while remaining committed to maintaining the condition of clean, beautiful, healthy, comfortable, and safe tourist attractions. Conclusion: The synergy of each policy stakeholder and community in maintaining a joint commitment to realizing healthy tourism through the implementation of SDGs indicators is a necessity that must be maintained for its sustainability. Â Keywords: Policy, Healthy Tourism, Analytic Network Process (ANP)
FACTORS THAT INFLUENCE THE REPORTING OF TAX OBLIGATIONS FOR SMALL AND MEDIUM BUSINESS OWNERS IN MALANG CITY
This study aimed to determine the effect of taxpayer compliance, understanding of taxpayers, and quality of tax services on taxpayer reporting to small and medium business owners in Malang City. Sampling uses the criteria that members of the sampled population are MSMEs registered at the Tax Service Office (KPP) in Malang City. The sample in this study was 95 respondents. In conducting data analysis using multiple linear regression with the variables of taxpayer compliance, understanding of the taxpayer, the quality of tax services as the independent variable, and reporting of tax obligations as the dependent variable. The study results indicate that taxpayer compliance, understanding of the taxpayer, and quality of tax services simultaneously influence the reporting of tax obligations. Part partially, taxpayer compliance, understanding of the taxpayer, and the quality of tax services significantly influence the reporting of tax obligations. Â Keywords: taxpayer compliance, understanding of taxpayers, quality of tax services, reporting of tax obligations
ANALYSIS OF RISK MANAGEMENT IN POTTERY MSMES IN PAGELARAN, MALANG DISTRICT
This article analyzes the risk management implemented by pottery Micro, Small, and Medium Enterprises (MSMEs) in Pagelaran, Malang Regency. Pottery MSMEs are an essential sector in the regional economy, but they also face various risks that can affect their business continuity. The research method used in this article is qualitative research with a case study approach. Data was collected through interviews with pottery MSME owners, direct observation, and analysis of documents related to risk management. The results of the analysis show that pottery MSMEs in Pagelaran Malang Regency face several main risks, including raw material risk, product quality risk, market competition risk, risk of changes in market trends, and financial risk. To manage these risks, pottery MSMEs have implemented several risk management strategies. Even though pottery MSMEs have implemented several risk management strategies, they still face challenges, such as limited resources and access to adequate information. Therefore, this article also recommends improving risk management for pottery MSMEs in Pagelaran, Malang Regency. By implementing effective risk management, it is hoped that pottery MSMEs in Pagelaran Malang Regency can reduce the impact of risks and increase the sustainability of their business. This research contributes to understanding risk management in pottery MSMEs and can be a reference for similar MSMEs facing similar risks. Keywords: Risk Management, Risk Analysis, Pottery MSMEs, Malang Regency Performance
THE EFFECT OF CONTENT MARKETING ON CUSTOMER LOYALTY WITH ENGAGEMENT AND BRAND TRUST AS INTERVENING VARIABLES AT ZALORA INDONESIA IN YOGYAKARTA
The main goal of brands or companies is to market their products for profit. One of the product marketing strategies, namely Content Marketing, is expected to foster customer engagement and then create Brand Trust, which will result in Customer Loyalty. This research examines how Content Marketing influences Customer Engagement and Brand Trust as intervening variables at Zalora Indonesia in Yogyakarta. Respondents came from people who live in Yogyakarta with the condition that they have seen content on Zalora, have made transactions at least 2 times and are over 18 years old. Data collection was carried out through questionnaires which were distributed via google form and received 90 respondents. The data that has been collected is tested for validity and reliability tests. All variables are valid and all questionnaires are reliable. The results of the hypothesis test using WarpPLS are as follows: (1) Content marketing has an effect on Customer Engagement; (2) Content marketing affects Brand Trust; (3) Customer Engagement affects Customer Loyalty; and (4) Brand Trust affects Customer Loyalty Â Keywords: content marketing, customer engagement, brand trust, customer loyalty
The Intention to Use Islamic Banking Products Among Gen Z: An Exploratory Study to Measure Islamic Financial Literacy"
This research investigates the factors that influence the intention to use Sharia banking services among Generation Z in Indonesia, with a particular focus on Sharia financial literacy and attitudes towards Sharia banks. Using a qualitative research design, data was collected through a literature study reviewing articles that examined Generation Z's intentions to use Sharia banking services. The research results show that Generation Z's intention to use Sharia financial services is influenced by Sharia financial literacy, attitudes towards Sharia banks, costs and benefits, and the reputation of Sharia finance. These findings highlight the importance of promoting Sharia financial literacy and fostering positive attitudes towards Sharia banking among Generation Z in Indonesia. The results provide valuable insights for developing more effective marketing strategies for Sharia banking services and improving Sharia financial education targeting the younger generation. Ultimately, this research contributes to the sustainable growth of the Islamic banking sector in Indonesia and strengthens the younger generation's understanding and commitment to the principles of Islamic finance. Keywords: Islamic banking, Generation Z, Indonesia, Islamic financial literacy
DIGITALIZATION OF THE ASMAN TOGA SEGER SANE FAMILY'S MEDICINAL PLANTS IN LEBO, MADIREDO VILLAGE, PUJON, MALANG
TOGA (Family Medicinal Plants) has many benefits for treating and preventing various diseases. TOGA plants can be planted in the yard. The Seger Waras TOGA plant in Lebo Hamlet, Madiredo Village, Pujon, is one of them. The TOGA plants there have been cared for by the Agriculture Office that has been there, but unfortunately, the technology has not been touched in it. Not only that, but the labeling of toga plants is also fragile and has begun to be damaged over time. This service's purpose is for the manager and the community to utilize these toga plants and be technologically literate in the current era. This service method is carried out through digitization media by making barcodes that function to collect and identify around 90 types of family medicinal plants (TOGA) managed by the Seger Waras Independent Care Group. The community can access this barcode and guests via smartphone. The results of this service activity will facilitate access to knowledge, in this case, TOGA, to obtain information on the scientific names of plants, types, and benefits of TOGA. They can provide expertise so that they independently make traditional medicinal recipes to treat and prevent diseases. In addition, the community is also aware of cultivating medicinal plants independently in the yard, where the barcode system is updated following the development of scientific research.
THE INFLUENCE OF SOCIAL MEDIA ADVERTISING, INFLUENCER MARKETING, AND ELECTRONIC WORD-OF- MOUTH ON THE PURCHASING DECISION OF AVOSKIN BEAUTY PRODUCTS (Case Study on FEB UNISMA Students)
Purpose: The rapid development of industry and technology, as well as the emergence of various creative and innovative business ideas based on technology. Avoskin Beauty is one of the creative and innovative business ideas in the field of beauty and care. This study aims to analyze the influence of social media advertising, influencer marketing, and electronic word-of-mouth (e-WOM) on the purchasing decision of avoskin beauty products. Methods: This research is a quantitative study. The sampling technique uses the purposive sampling method, from the active students of the Class of 2019 and 2020 of the Management study program of the Faculty of Economics and Business UNISMA who use Avoskin Beauty who are 17 years old and above. The number of samples was determined by the Malhotra formula so that 80 respondents were obtained. Results and discusions: The results showed that partially electronic word-of-mouth (e-WOM), had a positive and significant effect on the purchase decision of avoskin beauty products. Simultaneously social media advertising, influencer marketing, and electronic word-of-mouth (e-WOM) to the purchase decision of avoskin beauty products. Â Keywords: Social Media Ads, Influencer Marketing, Electronic Word-Of-Mouth (e-WOM ), Purchasing Decisions
COMPONENTS AND CONTENTS OF FINANCIAL STATEMENTS OF SHARIA ENTITIES IN IQTISHOD UNISMA COOPERATIVE
Islamic financial institutions, focusing on adherence to Sharia financial principles, have become a primary concern in developing the financial sector by Islamic principles. This mini-research aims to analyze the influence of Sharia financial principles on the performance of Islamic financial institutions in the Iqtishad Cooperative of the Islamic University of Malang (Unisma). The study utilizes qualitative and quantitative approaches, conducting surveys and interviews with members and managers of the Iqtishad Cooperative Unisma to gain insights into the understanding, implementation, and impact of Sharia financial principles. The research findings indicate that Sharia financial principles such as the prohibition of usury (interest), profit and loss sharing, and the prohibition of speculative practices positively influence the trust of members and shareholders in the performance of the Iqtishad Cooperative. Furthermore, a deeper understanding of these principles among the cooperative's management and members appears to enhance transparency, ethics, and commitment to carrying out Sharia financial activities. In this context, the research concludes that the understanding and implementation of Sharia financial principles significantly impact the performance of Islamic financial institutions in the Iqtishad Cooperative Unisma, contributing to the achievement of financial goals in accordance with Islamic principles. Thus, this research provides valuable insights into Islamic financial institutions within the cooperative context and their positive contribution to the overall development of the Sharia financial sector. Â Keywords: Contents of Financial Statements of Islamic Entities
MEASUREMENT OF FACTORS AFFECTING FIRM VALUE IN THE DIGITAL ERA
In the digital era, firm value has become a key focus in maintaining competitiveness and growth in a changing market. Measurement of factors affecting firm value is an essential aspect of business strategy. This study aims to identify and analyze the factors that influence firm value in the context of the digital era. The research method used involves analysis of secondary data, literature review, and quantitative approach to collect up-to-date information related to key factors affecting enterprise value in the digital era from various sources to evaluate the impact of innovation technology, data and analytics, digital business strategy, data security, technology adaptation, and adaptability to changes in the digital environment on enterprise value assessment. The results of this study can provide deep insights to business stakeholders, managers, and academics regarding the factors that should be considered in optimizing firm value in the ever-changing digital era. The implications of this research are expected to be the basis for more informed decision-making in the face of future business and technological challenges. Â Keywords: Enterprise Value, Digital Age, innovation technology, data and analytics, digital business strategy, data security, technology adaptation
APPLICATION OF RELATIONSHIP MARKETING TO INCREASE CUSTOMER LOYALTY AT USSPS AUSATH BLOKAGUNG FROM AN ISLAMIC PERSPECTIVE
Study This aims To know the application of relationship marketing by USPPS Ausath Blokagung to increase customer loyalty And Also To know inhibitors and support USPPS Ausath Blokagung in applying relationship marketing. The method used is qualitative, i.e., the researcher collects data using observation, interviews, and documentation. Then, it was done to test credibility with the triangulation technique. Tool analysis of the data uses data collection, data reduction, data display, withdrawal conclusion, and verification (Conclusion drawing/verification). The research results show that relationship marketing enters the category Enough Good, so Also mark service And loyalty customers tend to be pretty loyal. A significant relationship exists between marketing and mark service and the implications on USPPS Ausath customers Blokagung. Mark positive. This indicates that the taller the mark service that customers feel in consuming service, the more the loyalty of USPPS Ausath customers Blokagung will increase. From the Islamic perspective, relationship marketing is mark worship, as Prophet Muhammad SAW exemplifies. Factor supporter in application relationship marketing applied by USPPS Ausath Blokagung, namely USPPS Ausath Blokagung, Already has a Name from Darussalam Islamic Boarding School Blokagung, which is Wrong One boarding school in Banyuwangi. Meanwhile, factor inhibitor is limited room scope USPPS Ausath marketing Blokagung. Â Keywords: Marketing Strategy, Customer Loyalty, Relationship Marketing
THE INFLUENCE OF E-WOM, SERVICE QUALITY, CAFE ATMOSPHERE, AND PRICE ON PURCHASING DECISIONS
Phenomena that occur at this time, such as E-WOM, service quality, cafe atmosphere, and price, have become the main topics in the marketing world because they can significantly contribute to sales to improve purchasing decisions. This research was conducted in Lima Sebelas Coffee And Eatery of Malang to analyze the effect of E-WOM, service quality, cafe atmosphere, and price on purchasing decisions partially or simultaneously; the variables used were E-WOM, service quality, cafe atmosphere, and price as independent variables while purchasing decisions as the dependent variable. The sample used was visitors to Lima Sebelas Coffee And Eatery of Malang, with 95 respondents using a survey method. The method used is a questionnaire. The analytical tools used are the test instrument, normality test, classic assumption test, multiple linear regression test, hypothesis test, and coefficient of determination test with the help of SPSS 25.0 software. The results showed that E-WOM (X1), service quality (X2), cafe atmosphere (X3), and price (X4) had a joint (simultaneous) effect on Purchasing Decisions (Y) in Lima Sebelas Coffee And Eatery of Malang. Â Keywords: E-WOM, service quality, cafe atmosphere, price, and purchasing decisions
THE ANTECEDENTS OF PURCHASE INTENTION FOR ENVIRONMENTALLY FRIENDLY PRODUCTS
The development of industry in Indonesia is increasing rapidly, but it is not based on environmentally friendly activities, which causes many problems in the environment. There are still many companies using plastic materials to make a product and disposing of their waste carelessly, which causes environmental damage. That situation causes consumers to change their consumption patterns by buying environmentally friendly products. This research aims to examine the effect of environmental concern, personal norms, perceived value, and willingness to pay on the purchase intention of environmentally friendly products. This study used quantitative data with primary data sources obtained through an online questionnaire which spread by Google Forms. The sampling method used in this study was random sampling and obtained 298 respondents. The data is processed using PLS-SEM with SmartPLS software version 3. The results of the study stated that environmental concern, personal norm, perceived value, and willingness to pay had a positive and significant effect on the purchase intention of environmentally friendly products. Keywords: Environmental concern, personal norms, perceived value, willingness to pay, purchase intention, environmentally friendly product
COMPANY CHARACTERISTICS AND OWNERSHIP STRUCTURE IN HUMAN RESOURCE ACCOUNTING
This research examines the influence of profitability, product diversification, and ownership structure on the accounting disclosure of human resources in food and beverage companies listed on the Indonesia Stock Exchange from 2019-2022. The study utilizes a literature review approach, examining various relevant human resource accounting disclosure articles. The research findings from various literature reviews indicate that human resource accounting is influenced by product diversification and ownership structure within companies. Â Keywords: Characteristics, Ownership Structures, Accounting Disclosures
EFFECTS OF THE COVID-19 PANDEMIC ON FINANCIAL PERFORMANCE AND REGIONAL ECONOMICS IN 2019-2021
Purpose: This study aims to find out and test the differences in the average regional financial and economic performance before and during the pandemic. Regional financial performance is measured by Original Local Government Revenue and Capital Expenditures. The regional economy is measured by Economic Growth, The Open Unemployment Rate, The Ratio of The Poor Population, and The Gini Index. This study also examines the growth rates of the six variables to determine the difference in the average growth of regional financial and economic performance before and during the pandemic. Method: The sample and data for this research are 34 provinces in Indonesia for the 2019-2021 period. Analysis data: analysis of variance (ANOVA) and the Kruskal-Wallis Test. Result and Discussion: The research results for hypothesis 1 produce only the variables of Economic Growth and The Open Unemployment Rate which show an average difference in 34 provinces in Indonesia before and during the pandemic. The results of hypothesis 2 show that there is a difference in the average growth of financial performance before and during the pandemic. Meanwhile, the test variable for the difference in the average regional economic growth, which does not support the hypothesis is only the Gini index growth variable.
THE ROLE OF FINANCING ON PROFITABILITY WITH NON PERFORMING FINANCING AS A MODERATING VARIABLE (STUDY ON BRI SYARIAH PERIOD 2018-2020)
The distribution of financing by banks to the public is used to help launch planned businesses/investments both individually and institutionally. Increased profit growth shows that the bank's ability to earn profits is good and can lead to success in managing its finances. This research aims to determine the role of financing on profitability with non-performing financing (NPF) as a moderating variable in the BRI Syariah period 2018-2020 period. This research uses a quantitative approach with moderated regression. The population in this research is BRI Syariah for the 2018 – 2020 period, with 36 data. The sampling technique was purposive sampling sourced from BRI Syariah's monthly financial reports. The data collection technique used was documentation using secondary data obtained through the official BRI Syariah website and the Financial Services Authority. The research results show that Murabahah financing affects profitability. Mudharabah financing does not affect profitability. Musyarakah financing affects profitability. NPF moderates Murabahah financing on profitability. NPF does not moderate Mudharabah financing on profitability. NPF moderates Musyarakah financing on profitability Keywords: Financing, Profitability, and Non-Performing Financing, BRI Syariah
EMPOWERING SMES IN INDONESIA: UNLEASHING THE POTENTIAL THROUGH FINANCIAL LITERACY AND DIGITAL INNOVATION
This study aims to determine the influence of financial literacy and digital innovation on business performance and the sustainability of SMEs in Malang City. Utilizing quantitative methods and the questionnaire approach for data collection from primary sources, the data were subjected to Path Analysis. The findings reveal a positive correlation between financial literacy, digital innovation, business sustainability, and SME performance. Notably, the impact of digital innovation on SME business sustainability is direct, without mediation through SME performance. Conversely, the variable of SME performance acts as a mediator in the relationship between financial literacy and the continuity of SME businesses. Â Keywords: Financial Literacy, Digital Innovation, Business Performance, Business Sustainability
IMPROVING THE COUNTRY’S ECONOMY THROUGH ENTREPRENEURIAL INTENTIONS OF MILLENNIALS IN TIMOR-LESTE
This research aims to improve the country's economy through the entrepreneurial intentions of the millennial generation in Timor-Leste. This research was conducted to help millennials in Timor-Leste generate entrepreneurial intentions to improve the country's economy through self-employment. The research method used in this article examines the factors that influence entrepreneurial intentions, such as Attitude, Subjective Norm, and Perceived Behavioral Control, to improve the country’s economy. The research results imply that the more the millennial generation understands entrepreneurial intentions through the Theory of Planned Behavior, the more it will be able to reduce unemployment. It can improve the country's economy by becoming an entrepreneur. Therefore, the millennial generation is expected to understand the Theory of Planned Behavior in generating entrepreneurial intentions to improve the economy in Timor-Leste. . Keywords: Theory of Planned Behavior, Intentions, and Entrepreneurial Intentions
THE INFLUENCE OF SOCIAL MEDIA MARKETING FINTECH, FINTECH KNOWLEDGE, AND CONSUMPTIVE LIFESTYLE ON INTEREST IN USING P2P LENDING ONLINE LOANS (Case Study of Students of the Faculty of Economics and Business, University of Islam Malang)
This study examines a phenomenon, namely the influence of Social Media Marketing Fintech, Fintech Knowledge, and consumptive lifestyles on interest in making P2P online loans. The increase in online loans favored by the community and spreading to students provides an exciting issue to be studied in this study. Students at a productive age have many advantages from easy access to the internet world, namely with the social media they have, making information readily available. Sources of knowledge can also be taken in various ways. Still, students' interest is weak in the world of literacy, making knowledge about the world of online loans overlap, coupled with the lifestyle of today's students with a wasteful lifestyle. The results of this study indicate a positive and significant influence of social media marketing fintech and fintech knowledge, as well as a significant effect on consumers' lifestyles and interest in using online loans. Â Keywords: P2P Lending, fintech, student, online loans, lifestyle, fintech knowledge
THE RELATIONSHIP AMONG AFFECTIVE INVOLVEMENT, COGNITIVE INVOLVEMENT, HEDONIC ATTITUDE, UTILITARIAN ATTITUDE, AND INTENTION TO BUY THE APPLE BRAND
This study aims to examine the effect of affective and cognitive involvement on hedonic and utilitarian attitudes toward purchase intentions for Apple-branded products. The research collected data using the Google form questionnaire. A purposive sampling method was used. The criteria for research participants are people using Apple-branded products. The Statistical Program for Social Science (SPSS) was used for validity and reliability tests. Hypotheses testing was conducted with structural equation modeling using PLS software. The results of this study indicate that: Affective involvement has a positive and significant effect on Hedonic attitudes, Cognitive involvement has a positive and significant effect on Utilitarian attitudes, Hedonic has a positive and significant effect on Purchase Intentions, Utilitarian has a positive and significant effect on Purchase Intentions. Â Keywords: Affective involvement, cognitive involvement, hedonic attitude, utilitarian attitude
EFFICIENCY OF BANK SYARIAH INDONESIA (BSI): AN EXAMINATION BEFORE AND AFTER THE MERGER
This paper aims to analyze and compare the efficiency level of Bank Syariah Indonesia (BSI) before and after the merger. BSI began to merge in 2021 with three banks: Bank Syariah Mandiri (BSM), BNI Syariah, and BRI Syariah. The results showed that the ratio of Operating Expenses to Operating Income (BOPO) improved after the merger. Meanwhile, other ratios, such as the Financing to Deposit Ratio (FDR), did not change after the merger. Different research results show that mergers have an excellent impact on banks' performance and health levels. The merger of 3 Islamic banks is the right decision. Â Keywords: BOPO, FDR, Efficiency, Merger
FACTORS INFLUENCING HUMAN RESOURCE ACCOUNTING DISCLOSURE
This research determined the factors influencing human resource accounting disclosures, including company size, profitability, leverage, and age. This research uses literature studies by reviewing relevant articles based on signal and agent theory. Research results from various literature studies show that company size and age do not significantly affect human resource accounting disclosures and that profitability and leverage significantly affect human resource accounting disclosures. The literature review shows that company size, profitability, leverage, and age influence human resource accounting disclosures. We know the importance of human resource accounting disclosures in company financial reports to show that the company can compete and survive the challenges of the times. Human resource accounting disclosures are identified as an essential factor in the company's progress and as information for interested parties. Â Keywords: Disclosure of Human Resources Accounting, Company Size, Profitability, Leverage, Company Age
THE INFLUENCE OF CAPITAL MARKET EDUCATION, FINANCIAL LITERACY, AND INVESTMENT MOTIVATION ON INVESTMENT DECISIONS IN SHARIA STOCKS (A Case Study of Students in Malang City)
This research aims to analyze and determine the influence of education, financial literacy, and investment motivation on investment decisions in Shariah stocks (a case study of students in Malang City). This is a quantitative and correlational study that examines the relationship between independent variables and the dependent variable. The study included a sample of 120 students from Malang City. Data collection began with distributing questionnaires, and data analysis started with validating content and criteria. Various classical assumption tests were conducted, including tests for normality, multicollinearity, heteroscedasticity, coefficient of determination (R²), and hypothesis testing (partial t-tests and simultaneous F-tests) using SPSS 25 software. This research indicates that education, financial literacy, and investment motivation simultaneously and significantly influence investment decisions in Shariah stocks among students in Malang City. They also have individual effects: 1) Education has a significant impact on investment decisions in Shariah stocks, 2) Financial literacy has a significant impact on investment decisions in Shariah stocks, and 3) Investment motivation has a significant impact on investment decisions in Shariah stocks. Â Keywords: Capital Market Education, Financial Literacy, Investment Motivation