Indonesian Journal Economic Review (IJER)
It's a biannual refereed journal concerned with economic research and analysis in Indonesia and broader regional contexts. It provides a forum for academics, practitioners, and policy makers to explore issues and reflect on practices relating to economic development, policy, and theory. This journal is a peer-reviewed online journal dedicated to the publication of high-quality research focused on Indonesian economic issues and comparative economic studies. To submit your article to Indonesian Journal Economic Review (IJER), you can access the manuscript format from the author guidelines. → Download Template (English)
Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)
The Effect of Price and Product Quality are able To Create Customer Value Which Ultimately Drives Detergent Purchasing Decisions in Bekasi City
To determine the extent to which price and product quality are able to create customer value which ultimately drives detergent purchasing decisions in Bekasi City. This research is explanatory research through hypothesis testing to examine the effect of price and product quality on purchasing decisions with customer value as a mediating variable. The population of this study is all consumers who use Rinso detergent products in Bekasi City. Because the number of Rinso detergent users in Bekasi City, the population in this study is 2,543,676 (BPS, 2020). The selected respondents are customers domiciled in Bekasi City who have purchased and used detergent at least twice in the last three months, and are at least 18 years old. The sample used in this study uses the Slovin Formula with an alpha of 10%, based on the results of the formula, the number of samples in this study is 100 respondents. The results are regarding the effect of price and product quality on purchasing decisions with customer value as an intermediary variable, that the indicators of price affordability, price suitability with product quality, price comparison with competing products, and price suitability with benefits obtained.
Copyright (c) 2026 Naomi Frare, Ismail Razak, Iwan Kurniawan Subagja https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Motivation, Training, and Work Discipline on Soldier Performance at Ajen Kostrad
The objective of this study was to determine the influence of motivation, training, and work discipline on the performance of soldiers at the Army Strategic Reserve Command (Ajen Kostrad). This study used a quantitative research method with a descriptive and causal approach. Descriptive research aims to describe the research variables: motivation, training, soldier performance, and work discipline. The population in this study were soldiers at the Army Strategic Reserve Command (Ajen Kostrad) who specifically work in the Army Strategic Reserve Command (Ajen Kostrad). in the music, with amount total 40 person. Soldiers working in The music field has specific tasks and competencies related to the need for motivation, training, and high work discipline to support their performance. The results are in the form of implementation. task military more influenced by compliance to systems, orders, and work discipline; training influential to performance soldier, matter This prove that more and more often orderly activity the training provided will very effective For increase ability soldier in playing music; positive motivation has a significant influence on work discipline, work motivation is able to have a positive impact on the level of work discipline; positive influence training to soldier performance more nature direct, And No depends on role work discipline as mediator.
Copyright (c) 2026 Diyanna, Suharto, Rahmawantari https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Leadership Style and Work Motivation on Employee Satisfaction and Its Impact on Employee Performance at Pt.Dmc Teknologi Indonesia Manufacturing Department
The purpose of this study is to determine the effect of performance allowances and organizational justice on employee performance through organizational commitment at the Bekasi Religious Court. This study uses quantitative research with a descriptive approach. The population in this study were all employees at the Bekasi Religious Court, namely 60 employees. The sampling technique used in this study was saturated sampling which is included in non-probability sampling. Non-probability sampling is a sampling technique that does not provide equal opportunities or chances for each member of the population to be selected as a sample. The results of the study indicate that the performance allowance received makes employees perceive the performance allowance as a form of appreciation for work contributions, thus encouraging the formation of a stronger organizational commitment; the perception of justice tends to be seen as a normative system obligation, so that its existence does not directly increase the psychological attachment of employees to the organization.
Copyright (c) 2026 Arif Sudrajat, Imam Wibowo, Partogi S Samosir https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of ROE, DER, and EPS on Stock Prices of IDX Energy Companies (2020–2024)
This study examines the effects of Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on the stock prices of companies in the IDX Energy sector during the 2020–2024 period. The research is motivated by the high volatility in the energy sector due to the COVID-19 pandemic, post-pandemic recovery, and global commodity price fluctuations, which may influence investor responses to firm fundamentals.Using a quantitative approach, this study analyzes secondary data from 15 companies selected through purposive sampling, resulting in 75 firm-year observations. The data were analyzed using panel data regression.The results show that ROE and DER have positive but statistically insignificant effects on stock prices, while EPS has a positive and statistically significant effect. Simultaneously, all variables significantly affect stock prices, with the model explaining 56.45% of the variation.These findings indicate that EPS is the most relevant financial indicator in explaining stock price movements of IDX Energy companies during the study period.
Copyright (c) 2026 Farhatul Azizah, Dr. Drs. H. Acep Komara, SE., M.Si., Ak., CSRS https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Work Engagement and Competency on Employee Performance with Motivation as a Mediation Variable at Bp3mi Jakarta
This study aims to find empirical evidence of the influence of work engagement and competence on employee performance mediated by work motivation in employees at BP3MI Jakarta. This study uses a descriptive quantitative research design. With a population of 65 employees, the sample was determined using a total sampling technique so that the number of samples is the same as the population, namely 65 employees. Data were collected using a questionnaire, which was then processed using multiple linear regression analysis and path analysis using SPSS 25. The results of the study indicate that work engagement and competence have a positive and significant effect on employee performance, work motivation has a negative and insignificant effect on employee performance, work engagement has a positive and significant effect on work motivation, competence has no effect on work motivation, work engagement has an effect on employee performance through work motivation, and competence has no effect on employee performance through work motivation.
Copyright (c) 2026 Berliandra Haryono, Suharto, Dhistianti Meirahmawati https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Performance Allowances and Organizational Justice on Employee Performance through Organizational Commitment Bekasi Religious Court Office
Copyright (c) 2026 Aditya Rahmat Setiawan, Partogi S Samosir, Eddy Sanusi Silitonga https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Performance Allowances and Organizational Justice on Employee Performance Through Organizational Commitment at the Bekasi Religious Court Office
The purpose of System Remuneration and Competence on Employee Performance With Discipline Work As Variables Mediation at the Secretariat Directorate General Agricultural Infrastructure and Facilities. Objects studied in study This is employees in the Directorate General Agricultural Infrastructure and Facilities, which are part from the Ministry of Agriculture in Indonesia. Research time September to November 2025. Study This apply approach explanatory analysis, namely purposeful approach For observe and test connection causal between variables independent and variable the proposed dependent in hypothesis. The results of System Remuneration and Competence on Employee Performance With Discipline Work As Variables Mediation at the Secretariat Directorate General Agricultural Infrastructure and Facilities ”, the following conclusions can be drawn: remuneration and competence influential positive and significant to discipline work . With Thus, the hypothesis First tested; system remuneration and competence influential positive and significant to performance employee.
Copyright (c) 2026 Elvira Sondang, Hary Indratjahyo, M. Irawan Noor https://creativecommons.org/licenses/by-nc-sa/4.0
Influence Service Quality and Product Quality Towards Customer Satisfaction Through Purchasing Decisions At Kajan Bento Restaurant In Karawang Regency, West Java Province
This study aims to analyze the effect of service quality and product quality on satisfaction through customer purchasing decisions at Kajan Bento Restaurant, Karawang Regency. The respondents of this study were customers of Kajan Bento Restaurant in Karawang Regency, West Java Province. The data analysis techniques used were descriptive analysis and path analysis. The results of the study indicate that service quality and product quality have a positive and significant effect on the purchasing decisions of customers at Kajan Bento Restaurant in Karawang Regency, West Java Province. Service quality and product quality have a positive and significant effect on customer satisfaction at Kajan Bento Restaurant in Karawang Regency, West Java Province. Customer satisfaction has a positive and significant effect on the purchasing decisions of customers at Kajan Bento Restaurant in Karawang Regency, West Java Province. service quality and product quality have a positive and significant effect on customer satisfaction through the purchasing decisions of Kajan Bento Restaurant customers in Karawang Regency, West Java Province.
Copyright (c) 2026 Chella Aprianti, Ismail Razak, Dewi Rejeki https://creativecommons.org/licenses/by-nc-sa/4.0
Digital Transformation of Data-Driven School Management for Improving Education Quality in the Thousand Islands, Indonesia
This study examines the digital transformation of data-driven school management and its contribution to improving education quality in the Thousand Islands, Indonesia. The research addresses three objectives: assessing the level of digital readiness among island-based schools, analyzing current data management and utilization practices, and developing a contextual model of digital, data-driven school governance suitable for geographically isolated regions. A mixed-method explanatory sequential design was employed. Quantitative data were collected from 78 school leaders and administrative staff across 24 public elementary and junior secondary schools using structured questionnaires. Qualitative data were obtained through semi-structured interviews, observations, and document analysis to enrich statistical findings. Descriptive statistics indicated moderate levels of digital infrastructure readiness and data utilization. Pearson correlation and multiple regression analyses revealed that digital infrastructure readiness, data-driven management practices, and leadership support significantly predicted perceived improvements in education quality, with data-driven practices emerging as the strongest predictor. Qualitative findings highlighted adaptive leadership strategies, emerging digital governance roles, and evolving organizational cultures that support evidence-based decision making despite infrastructural limitations. The study concludes that digital transformation enhances education quality not merely through technological adoption but through the institutionalization of systematic data use and leadership-driven governance reform. The findings offer theoretical contributions to digital governance scholarship and practical guidance for policymakers seeking to strengthen education management in remote island contexts.
Copyright (c) 2026 Dede Latipah, Muhamad Alimudin, Dyah Prita Anggraini https://creativecommons.org/licenses/by-nc-sa/4.0
Educational Tourism-Based Digital Learning Management Model for Sustainable Human Capital Development in Coastal Areas
This study aims to develop and validate an Educational Tourism-Based Digital Learning Management Model for Sustainable Human Capital Development in Coastal Areas. The research addresses the challenge of aligning digital transformation in education with local economic characteristics in coastal regions where tourism plays a dominant role. A Research and Development (R&D) approach was employed, involving needs assessment, model design, expert validation, limited field testing, and evaluation. The study was conducted in a coastal senior high school with 139 student participants and 15 teachers selected through proportional and purposive sampling techniques. Data were collected using validated questionnaires, interviews, and observations, and analyzed through descriptive statistics and multiple regression analysis. The findings indicate that digital learning management and educational tourism integration significantly contribute to human capital development, explaining 41.5% of its variance. Educational tourism integration demonstrated a stronger predictive effect compared to digital management alone. The implementation process also fostered improved teacher collaboration, increased student engagement, and strengthened school–community partnerships. These results suggest that integrating contextual tourism-based learning within digital management systems enhances the relevance and sustainability of education in coastal environments. The study provides a practical model that can support regional development strategies by connecting formal education with local economic ecosystems.
Copyright (c) 2026 Naufal Ramadian, Dede Latipah, Muhamad Alimudin https://creativecommons.org/licenses/by-nc-sa/4.0
Analysis of the Effect of Economic Education on Students' Entrepreneurial Attitudes in the Era of Digital Transformation
The rapid advancement of digital technology has significantly transformed economic activities and entrepreneurial practices, creating both opportunities and challenges for university graduates. In response to these changes, higher education institutions are expected to foster entrepreneurial attitudes that align with the demands of the digital economy. This study aims to examine the effect of economic education on students’ entrepreneurial attitudes in the era of digital transformation. A quantitative research design was applied using a survey method involving undergraduate students who had completed economic education courses. Data were collected through structured questionnaires that measured learning outcomes in economic education and entrepreneurial attitudes, including creativity, innovation, risk-taking, opportunity recognition, and adaptability to digital technologies. The data were analyzed using descriptive statistics and multiple regression analysis to assess the relationship between economic education and entrepreneurial attitudes. The findings show that economic education has a positive and significant effect on students’ entrepreneurial attitudes. Students with higher levels of economic understanding tend to demonstrate stronger entrepreneurial characteristics that support innovation and adaptability in digitally driven business environments. These results indicate that economic education is important not only for strengthening students’ economic knowledge but also for developing the entrepreneurial mindset needed to respond to the challenges of the digital era. The study also reinforces the link between economic education and entrepreneurship in the setting of digital transformation. In practical terms, the findings may serve as a reference for educators and policymakers in designing economic education programs that are more oriented toward entrepreneurship in higher education.
Copyright (c) 2026 Novie Kurniasih Kamarudin, Jamil Latief , Naufal Ramadian, Muhamad Alimudin https://creativecommons.org/licenses/by-nc-sa/4.0
The Influence of Leadership and Work Discipline on Employee Performance with Work Motivation as a Mediator
Employee performance is a crucial factor in organizational success, especially in the manufacturing sector. This study aims to analyze the effect of leadership and work discipline on employee performance with work motivation as a mediator variable at PT. Dong Sheng Nusantara, Majalengka Regency. A quantitative approach with an explanatory design was used. A population of 135 employees was studied using a census method. Data were collected through a Likert scale questionnaire and analyzed using PLS-SEM. The results showed that leadership had a positive and significant effect on employee performance (β=0.352; t=4.125; p<0.01), work discipline had a positive and significant effect on employee performance (β=0.295; t=3.748; p<0.01), leadership has a positive and significant effect on work motivation (β=0.576; t=4.171; p<0.01), work discipline does not have a significant effect on work motivation (β=0.258; t=1.865; p>0.05), work motivation has a positive and significant effect on employee performance (β=0.258; t=2.964; p<0.01),. Work motivation significantly mediates the effect of leadership on employee performance (β=0.148; t=2.719; p<0.01). Work motivation does not mediate the effect of work discipline on employee performance (β=0.067; t=1.580; p>0.05). These findings imply that improving employee performance requires a structural approach through strengthening work discipline as well as a psychological approach through developing leadership that can motivate employees. Management is advised to strengthen leadership capacity, maintain a consistent disciplinary system, and design integrated motivation programs with leadership styles.
Copyright (c) 2026 nur kholik, Sandi Nasrudin Wibowo https://creativecommons.org/licenses/by-nc-sa/4.0
The Influence Of Career Development And Work Environment On Employee Performance Through Work Motivation At The Deputy Work Unit For Legal And Cooperation Affairs Of The BNN
This study aims to: 1) examine and analyze the influence of career development and work environment on employee performance, 2) examine and analyze the influence of career development and work environment on work motivation, 3) examine and analyze the influence of work motivation on employee performance, 4) examine and analyze the influence of career development on employee performance through work motivation, and 5) examine and analyze the influence of the work environment on employee performance through work motivation. The research was conducted at the Legal Affairs and Cooperation Unit of BNN, with a sample size of 60 respondents. The sample collection technique used a questionnaire. The data analysis method employed descriptive and path analysis. The research results show that: 1) career development and work environment influence employee performance, 2) career development and work environment influence work motivation, 3) work motivation influences employee performance, 4) career development does not influence employee performance through work motivation, and 5) the work environment does not influence employee performance through work motivation. The work motivation variable cannot mediate the effect of career development and work environment on improving employee performance.
Copyright (c) 2026 Maya Rosyalina, Iwan Kurniawan Subagja https://creativecommons.org/licenses/by-nc-sa/4.0
The Influence of Work-Life Balance and Organizational Support on Organizational Citizenship Behavior: Moderated by Burnout
This study examines the effects of work-life balance (WLB) and perceived organizational support (POS) on organizational citizenship behavior (OCB), with burnout as a moderating variable. Using a quantitative cross-sectional design, data were collected through a questionnaire survey of 150 service-sector employees in Jakarta, Bekasi, and Tangerang and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that WLB and POS have significant positive effects on OCB, whereas burnout has a significant negative effect. Burnout also significantly weakens the positive effects of WLB and POS on OCB, indicating that employees are less likely to engage in extra-role behavior when they experience higher levels of exhaustion. The model demonstrates strong explanatory power (R² = 0.842). These findings suggest that organizations should strengthen work-life balance practices, enhance organizational support, and implement structured burnout prevention strategies to sustain employees’ extra-role behavior.
Copyright (c) 2026 Faisal Putra Arafat, Bachrudin Syahroni, Moh. Yudi Mahadianto https://creativecommons.org/licenses/by-nc-sa/4.0
Hybrid Work Systems, Work Flexibility On Employees' Work-Life Balance Mediated By Organizational Support In Research And Innovation Agencies
To find out the existence of a hybrid work system, work flexibility on employees' work-life balance mediated by organizational support in research and innovation institutions. This study was conducted during the period 2025, with a focus on data and information collected over a period of 3-6 months. To get a comprehensive understanding about the implementation of the work hybrid system at brin impact from the implementation of efficiency programs budget. The results are in the form of a summarized main thing findings that is obtained based on the results of data analysis and discussion that has been described in the previous chapters. Compilation conclusion referring to the research goal and formulation of the problem set, so able to give the whole picture about the answer to the research problem.
Copyright (c) 2026 Fajar Revy, Suharto, Muhammad Hari https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect Of Digital Marketing And Product Quality On Loyalty Through Customer Satisfaction In Chicken Noodle Business
To determine the effect of digital marketing and product quality on loyalty through customer satisfaction of chicken noodle business. Based on the research objectives, this research is explanatory through hypothesis testing to examine the causal relationship between digital marketing variables, product quality, with customer satisfaction and loyalty. The data used in this study are primary data by conducting a survey by distributing questionnaires to mie ayam kota customers. The data analysis method used is descriptive analysis and path analysis. The results are in the form of the effect of digital marketing and product quality on loyalty through customer satisfaction of chicken noodle business.
Copyright (c) 2026 Puput Nur Hidayah, Ismail Razak, Partogi S Samosir https://creativecommons.org/licenses/by-nc-sa/4.0
Transparency, Algorithmic Fairness, and Employee Performance in AI-Based HR: The Moderating Role of Trust in Management
This study examines how perceived transparency and algorithmic fairness in AI-based human resource (HR) practices relate to employee performance, and whether trust in management moderates these relationships. Data were collected through a quantitative cross-sectional survey of 152 employees from Indonesian service organizations using AI-enabled tools in HR decision processes, and analyzed using partial least squares structural equation modeling (PLS-SEM) with bootstrapping. The results show that perceived algorithmic fairness and trust in management have positive and significant relationships with employee performance, whereas perceived transparency does not have a significant direct effect. Trust in management also strengthens the positive relationship between perceived algorithmic fairness and employee performance, but does not significantly moderate the relationship between perceived transparency and employee performance. These findings suggest that organizations seeking performance benefits from AI-based HR should prioritize fairness governance and trust-building managerial practices, while designing transparency as meaningful, employee-relevant explanations rather than merely technical disclosure.
Copyright (c) 2026 Muhammad Irvan, Bachrudin Syahroni, Mahadianto https://creativecommons.org/licenses/by-nc-sa/4.0
Digital Competence, Emotional Intelligence, Transformational Leadership, and Public Sector Performance in Regional Accounting and Finance Divisions: Job Satisfaction as a Mediator
The transition toward electronic-based government systems has disrupted traditional public sector administration, necessitating a re-evaluation of the determinants of bureaucratic performance. This study analyzes the impact of digital competence, emotional intelligence, and transformational leadership on employee performance, specifically investigating the mediating role of job satisfaction within the public sector accounting and finance environment of the Bengkulu Provincial Government. Utilizing a quantitative cross-sectional survey design grounded in Equity Theory, primary data were collected from 177 State Civil Apparatus personnel across 41 Regional Apparatus Organizations, selected through purposive sampling. The empirical data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital competence, emotional intelligence, and transformational leadership exert positive effects on job satisfaction. Job satisfaction, in turn, is positively associated with employee performance. Furthermore, mediation path analysis reveals that job satisfaction acts as a complementary mediator in the relationships between both digital competence and emotional intelligence and employee performance. The analysis also uncovers that job satisfaction serves as an indirect-only mediator (full mediation) in the relationship between transformational leadership and performance, indicating that leadership style alone cannot directly drive performance in highly regulated bureaucratic settings without first establishing employee satisfaction. As practical recommendations, government agencies should implement targeted technical training for specific platforms such as the Regional Government Information System (SIPD) and establish structured emotional intelligence and leadership coaching programs to optimize bureaucratic performance.
Copyright (c) 2026 Aida Irsyahma, Sriwidharmanely, Abdullah, Baihaqi, Husaini https://creativecommons.org/licenses/by-nc-sa/4.0
A SWOT Analysis on Business Development of Perumda Barinas to Optimize Regional Original Income and the Community Economy
Regional Public Companies (Perumda) have a strategic role in supporting regional original income and community economic development. One of the Perumda operating in West Sumbawa Regency (KSB) is Perumda Bariri Aneka Usaha (Barinas). Perumda Barinas KSB is experiencing a multidimensional crisis characterized by directors never completing their terms of office, the absence of a standard corporate organizational structure, non-functioning management systems, and the lack of Good Corporate Governance (GCG) implementation. This study aims to analyze the internal-external conditions, determine the strategic position, and formulate development strategies for Perumda Barinas. A qualitative approach with a case study method was employed through in-depth interviews with 12 informants (local government officials, former directors, supervisory board members, employees, and partners) and SWOT weighting questionnaires distributed to 15 respondents. The identification results revealed three strengths (full regional ownership, substantial assets, broad business scope) and nine dominant weaknesses (leadership crisis, absence of a standard structure, GCG not yet implemented). External factors include five opportunities (natural resource potential, workforce, industrial zone-smelter, presence of private companies, population growth) and three threats (negative stigma, unhealthy competition, political dynamics). The SWOT analysis yielded an IFAS score of -0.41 and an EFAS score of 0.63, placing Perumda Barinas in Quadrant IV (Turnaround Strategy). The strategies are formulated in three stages: short-term (0-6 months) stabilization through the recruitment of definitive directors and a forensic audit; medium-term (6-18 months) GCG implementation and strategic partnerships; long-term (18-36 months) business expansion in logistics and agriculture. The practical implication is that the Regional Government needs to immediately undertake organizational restructuring and capital injection. The research is limited to a single case study where the SWOT weights depend on the perceptions of the informants.
Copyright (c) 2026 Jalaluddin, Nurul Rahmania https://creativecommons.org/licenses/by-nc-sa/4.0
The Influence Of Work Allowances, Work Discipline, And Work Motivation On The Performance Of ASN PTUN Jakarta
To determine the Influence of Performance Allowance and Work Discipline on the Performance of Civil Servants of the Jakarta State Administrative Court Through Work Motivation. This study uses quantitative research with a descriptive approach. This research was conducted at the Jakarta State Administrative Court office on Jalan A. Sentra Primer Baru Timur, Pulo Gebang, East Jakarta City, DKI Jakarta Province. The population in this study was all Civil Servants at the Jakarta State Administrative Court, namely 57 respondents. The sample in this study was taken using a saturated sampling technique. The results are in the form of the Influence of Performance Allowance and Work Discipline on the Performance of Civil Servants of the Jakarta State Administrative Court Through Work Motivation.
Copyright (c) 2026 David, Iwan Kurniawan Subagja, Dewi Rejeki https://creativecommons.org/licenses/by-nc-sa/4.0
Influence of Leadership Style and Work Culture on Organizational Performance Through Work Motivation at BNN RI
This study examines the influence of leadership style and work culture on organizational performance at the Badan Narkotika Nasional Republik Indonesia (BNN RI), with work motivation as a mediating variable. Although BNN RI has demonstrated significant operational achievements in narcotics enforcement, internal organizational dynamics such as leadership rotation, cultural alignment, and fluctuating employee motivation may affect long-term institutional performance. This research adopts a quantitative explanatory design using survey data collected from 93 civil servants at the BNN RI headquarters, selected through simple random sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both measurement and structural models. The results indicate that leadership style has a positive and significant direct effect on organizational performance and work motivation. Work culture significantly influences work motivation but does not directly affect organizational performance. Work motivation has a positive and significant impact on organizational performance; however, it does not mediate the relationship between leadership style or work culture and organizational performance. The model demonstrates moderate explanatory power, indicating that other variables beyond the proposed model also contribute to performance outcomes. These findings suggest that strengthening leadership quality and fostering a constructive work culture are critical for enhancing organizational performance in public sector institutions, particularly within law enforcement agencies operating in complex and high-risk environments.
Copyright (c) 2026 Yuli Tri Hastuti, Partogi Samosir https://creativecommons.org/licenses/by-nc-sa/4.0
Strengthening Risk Literacy through Digital-Based Insurance Learning in Indonesia
The study examines the effectiveness of digital insurance education in improving risk literacy in Indonesia. Risk literacy is an essential part of financial literacy because it enables individuals to understand uncertainty, assess potential losses, and make informed financial decisions. Public understanding of risk and insurance, however, remains relatively low, which calls for more innovative educational strategies. A quantitative approach was applied through a quasi-experimental design using pre-test and post-test measures. Data were collected from 120 participants who completed digital learning modules consisting of interactive videos, simulations, and case-based materials on risk and insurance. Paired-sample t-tests and regression analysis were used to assess the effect of the intervention. The findings indicate a significant increase in participants’ risk literacy, as reflected in higher post-test scores than pre-test scores. Engagement in digital learning also showed a positive and significant effect on learning outcomes. The results suggest that digital learning can serve as an effective and scalable method for improving public understanding of risk and insurance. The study also provides a basis for an integrated framework linking digital learning, insurance education, and risk literacy. From a practical perspective, the findings may guide policymakers and educators in designing accessible and technology-driven educational programs to improve financial literacy and risk awareness in Indonesia.
Copyright (c) 2026 Dyah Prita Anggraini Anggraini, Nurmalina Marpaung https://creativecommons.org/licenses/by-nc-sa/4.0
Analysis of Cost, Income, and Feasibility of Areca Nut Seed Breeding Farming Business, Betara District, Tanjung Jabung Barat Regency
Indonesia is the ruler of areca nut exports in the world and 40% of Indonesia's total areca nut exports come from Jambi. The research was focus by Jambi’s strategic role in national areca nut production and exports, alongside persistent constraints in the upstream subsystem of agribusiness especially limited capital, production-cost variability, and uneven breeder capacity to consistently meet certification standards. A survey based descriptive quantitative approach was employed. Primary data were collected through structured interviews using questionnaires from three purposively selected certified breeders (from five existing units) who met the criteria of business ownership, a minimum of two years of operation, and active participation in certification. Secondary data were sourced from BPS and relevant provincial agencies. Analysis focused on fixed and variable cost components, total revenue, farm income (TR–TC), and feasibility using the Revenue–Cost (R/C) ratio. Results show that the average total production cost reached Rp 183,266,666/year, comprising seeding costs of Rp 71,889,427 and nursery costs of Rp 111,377,239. Average total revenue was Rp 692,156,067/year, generating an average income of Rp 508,889,401/year (= Rp 42,407,450/month). The mean R/C ratio was 3.5, indicating financial feasibility (R/C > 1). However, substantial income disparities among breeders suggest that scale, managerial capability, and cost control critically determine profitability. Strengthening cost efficiency, optimizing nursery land (including yard-based expansion), and improving compliance support for certification are recommended to enhance sustainability.
Copyright (c) 2026 Fasial Hamid, Erni Achmad, Zainul Bahri, Etik Umiyati, Nurhayani, Zamzami, Siti Hodijah https://creativecommons.org/licenses/by-nc-sa/4.0
Determinants of Purchasing Decisions for the Erigo Brand on the Shopee Application
This study aims to describe and analyze the effect of price and product quality on purchasing decisions of Erigo fashion products on the Shopee application, both partially and simultaneously. This research employed a survey approach using descriptive and quantitative methods. Data were collected through questionnaires distributed to 50 students of the Institut Bisnis dan Informatika Kosgoro 1957 and analyzed using SPSS version 26. The validity test results indicate that all questionnaire items have Corrected Item–Total Correlation (CITC) values above 0.30, while the reliability test results show that the Cronbach’s Alpha values for all variables are greater than 0.60, indicating that the research instruments are valid and reliable. Descriptive analysis results show that the price variable has the highest score of 211, reflected by the discount or promotion dimension with the indicator of discounted price and promotion. The product quality variable also records the highest score of 211, reflected by the feature dimension with the indicator of features that facilitate ease of use, while the lowest score is found in the durability indicator at 181. For the purchasing decision variable, the highest score of 218 is reflected by the information search dimension with the indicator of pre-purchase information-seeking activity. Hypothesis testing results reveal that price has a positive and significant effect on purchasing decisions, as indicated by a t-value of 6.099, which is greater than the t-table value of 2.012. Product quality also shows a positive and significant effect with a t-value of 2.256, which is greater than the t-table value of 2.012. Simultaneously, price and product quality have a significant effect on purchasing decisions, as indicated by an F-value of 112.410, which is greater than the F-table value of 3.20, and a coefficient of determination (R²) of 0.845, meaning that 84.5% of the variation in purchasing decisions can be explained by price and product quality. Therefore, the purchasing decisions of students toward Erigo products on Shopee are primarily influenced by competitive pricing through promotional programs and product quality reflected in ease-of-use features, although product durability still needs improvement.
Copyright (c) 2026 Rudi Laksono, Fikri Maulana https://creativecommons.org/licenses/by-nc-sa/4.0
Analysis of the Land and Building Tax Collection Process at the Regional Revenue Agency of North Tapanuli Regency
Land and Building Tax (PBB) is one of the main sources of Local Revenue (PAD), playing a significant role in supporting regional fiscal independence. The effectiveness of PBB collection is crucial in determining the ability of local governments to finance development and public services. This study aims to analyze the PBB collection process conducted by the Regional Revenue Agency (BAPENDA) of North Tapanuli Regency, identify the challenges faced, and evaluate efforts to improve taxpayer compliance. The research method uses a qualitative descriptive approach with primary data obtained through direct observation during the Field Work Practice (PKL) activities, as well as secondary data in the form of agency documents and relevant literature. The results of the study show that PBB collection is carried out through administrative billing via the issuance and distribution of Tax Due Notice (SPPT) and field collection efforts targeting delinquent taxpayers. Major obstacles include low taxpayer awareness and understanding, geographical constraints, and limited resources. Improvement efforts include socialization activities, intensification of field collection, and the use of digital payment systems such as QRIS. This study is expected to contribute practically to improving the effectiveness of local tax management.
Copyright (c) 2026 Bonifasius H. Tambunan, Yoga Xaferius Gurning, Bunga Avrilia Ebena Limbong, Risno Simaremare, Eunike Pasaribu https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Corporate Risk Disclosure, Company Size, Leverage, And Financial Expertise of The Board of Commissioners On Financial Performance
This study aimed to determine the effect of corporate risk disclosure, company size, leverage, and the board of commissioners’ financial expertise on financial performance. The corporate risk disclosure variable is measured using a 37-item risk disclosure index. The company size variable calculation used the natural logarithm of total assets. The leverage variable measurement used the total debt-to-equity ratio. The board of commissioners’ financial expertise variable is measured using the proportion of board of commissioners with financial expertise to the total board of commissioners, while the financial performance variable is measured using return on equity (ROE). This research is quantitative, using panel data and analyzed using SPSS 26 software. The sampling technique used was purposive sampling, with mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024 as the sample. The sample used in this study was 25 companies. The results of this study indicate that (1) there is a positive and insignificant effect of Financial Corporate Risk Disclosure on Financial Performance. (2) There is a positive and insignificant effect of Company Size on Financial Performance. (3) There is a positive and insignificant effect of Leverage on Financial Performance. (4) There is a positive and significant effect of the Financial Expertise of the Board of Commissioners on Financial Performance. (5) There is a simultaneous effect of Corporate Risk Disclosure, Company Size, Leverage, and Financial Expertise of the Board of Commissioners on Financial Performance.
Financial Expertise of the Board of Commissioners
Copyright (c) 2026 Dania Ayu Permatasari, Anna Marina, Halimatus Sa’diyah https://creativecommons.org/licenses/by-nc-sa/4.0
Effectiveness of Digital-Based Insurance Learning in Enhancing Risk Literacy among Indonesian Society
This study investigates the effectiveness of digital-based insurance learning in enhancing risk literacy among Indonesian society. Risk literacy is a critical component of financial literacy that enables individuals to understand uncertainty, evaluate potential risks, and make informed financial decisions. However, the level of public understanding of risk and insurance remains relatively low, highlighting the need for innovative and accessible educational approaches.This research adopts a quantitative approach using a quasi-experimental design with pre-test and post-test measurements. Data were collected from 120 participants who engaged in digital learning modules consisting of interactive videos, simulations, and case-based exercises related to insurance and risk management. Statistical analysis, including paired sample t-tests and regression analysis, was employed to assess the effectiveness of the intervention.The results indicate a significant improvement in participants’ risk literacy, as reflected by higher post-test scores compared to pre-test results. Furthermore, digital learning engagement was found to have a positive and significant influence on learning outcomes. These findings demonstrate that digital-based insurance learning is an effective and scalable strategy for improving public understanding of risk and insurance concepts.This study contributes to the development of an integrated framework combining digital learning, insurance education, and risk literacy. Practically, the findings provide insights for policymakers and educators in designing technology-driven educational programs to enhance financial literacy and risk awareness in Indonesia.
Copyright (c) 2026 Dyah Prita Anggraini, Dhea Ekaputri, Dede Latipah https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Non-Performing Loans, Loan to Deposit Ratio, and Capital Adequacy Ratio on Profitability in State-Owned Banks for the 2018-2024 Period
This study aims to examine the influence of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) on profitability measured using Return on Assets (ROA) in state-owned banks listed on the Indonesia Stock Exchange for the 2018–2024 period. The research approach used is quantitative with multiple linear regression analysis methods. The research data is sourced from the annual reports of four state-owned banks, namely PT Bank Rakyat Indonesia Tbk, PT Bank Negara Indonesia Tbk, PT Bank Mandiri Tbk, and PT Bank Tabungan Negara Tbk. The analysis process is carried out through a partial test (t-test), simultaneous test (F-test), and calculation of the determination coefficient (R²). The results of the study revealed that partially, NPL had a significant negative influence on ROA with a regression coefficient value of -0.772 and a significance level of 0.000 < 0.05. The LDR variable did not show a significant effect on ROA with a significance of 0.092 > 0.05, nor did CAR which also had no significant effect with a significance of 0.648 > 0.05. However, simultaneously these three variables were shown to have a significant effect on ROA with F calculated at 19.744 greater than F in table 2.99 and Adjusted R² value of 0.676. This means that 67.6% of ROA variations can be explained by NPLs, LDRs, and CARS, while the remaining 32.4% are influenced by other factors outside of this research model.
Copyright (c) 2026 Ferdina Watiningsih https://creativecommons.org/licenses/by-nc-sa/4.0
Marketing Strategy in Increasing Product Sales at PT Avipen Adhitama Industries in Tangerang City
This study aims to analyze marketing strategies in increasing product sales at PT Avipen Adhitama Industries in Tangerang City. The research employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that the company implements a marketing mix (4P) strategy consisting of product, price, place, and promotion. The product strategy focuses on quality and variety, pricing is competitive, distribution is carried out through store and project channels, and promotion is primarily conducted through direct selling and limited digital media. However, several challenges have been identified, such as low brand awareness and limited utilization of digital marketing. The study concludes that while the current strategy is relatively effective, improvements in digital promotion and market expansion are necessary to enhance sales performance sustainably.
Copyright (c) 2026 Haryantini, Priyantini Dewi https://creativecommons.org/licenses/by-nc-sa/4.0
The Impact of Motivation and Job Satisfaction on Employee Performance: The Role of Engagement as a Mediator
In the study, motivation and job satisfaction were shown to have an effect on employee performance, with employee engagement as mediator. Employee performance is influenced by many factors, including motivation and job satisfaction. Motivation can prompt employees to work more optimally, while job satisfaction is closely linked with productivity and commitment to the organization. Employee engagement serves as mediator in the relationship between motivation, on the one hand, and performance, on the other Data was collected via survey using a Likert scale (1-5) from 150 employees of manufacturing companies located in Jakarta and Surabaya. With the help of SmartPLS and AMOS as statistical tools, path analysis method was applied to analyze the relationship between various variables. The results show that work motivation has a significant positive impact on employee performance while job satisfaction does not have any significant effects Employees’motivation is balanced against their engagement in the job, another testament to the fact that work motivation comes from both employer and employee. Employee engagement strengthens the connection between motivation and performance, therefore it should be taken into account in the performance-enhancing strategies. In this paper we we will discuss how motivation, job satisfaction, and employee engagement can effect employee performance within enterprises.
Copyright (c) 2025 Indonesian Journal Economic Review (IJER) https://creativecommons.org/licenses/by-nc-sa/4.0