Journal Research of Social Science, Economics, and Management
type: channel
description: Journal Title: Journal of Research of Social Science, Economics, and Management E-ISSN : 2807-6311 P-ISSN : 2807-6494 DOI : 10.36418 Frequency : Monthly Indexing and Abstracting : Google Scholar, Dimensions - Road - Crossref - Garuda - Copernicus - Scilit- Ebsco Publication Guidelines : COPE Guidelines Publisher : Publikasi Indonesia 1st Issues of Publication: 2021 Journal of Research of Social Science, Economics, and Management is an international interdisciplinary publication of original research and writing on social science, economic and management. This journal is can be accessed openly. Journal Research of Social Science, Economics, and Management provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be empirically examined. This journal publishing innovative theory-driven research papers in the selected areas of social sciences i.e., management and economics. Journal has become a member of Crossref (Prefix: 10.46799) with Online ISSN 2807-6311 and Print ISSN 2807-6494. Beginning with issue 1 of volume 1 (2021), this journal will be published monthly journal (12 issues/year) by Publikasi Indonesia.
publisher: Publikasi Indonesia
language: en-US
publication name: Journal Research of Social Science, Economics, and Management
issn: 2807-6494
copyright: Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
items: Assessing the Impact of Risk Management Practices on Financial Performance of Banking Sector Companies Listed on IDX 2021-2023
items: The Effect of Motivation, Work Discipline, and Work Environment on Employee Job Satisfaction at Platinum Hotel & Convention Hall Balikpapan
items: The Effect of Word-of-Mouth and Celebrity Endorsement on Customer Satisfaction, with Marketing Strategy as an Intervening Variable, Among Customers of Oemah JM Coffee Shop in Jakarta
items: Lazismu Cileungsi's Marketing Communication in Disseminating Zakat, Infaq, And Shadaqah
items: Implementation of Accounting Information Systems for Small and Medium - Sized Enterprises in East Kalimantan, Balikpapan City
items: The Influence of Product Reviews and the Credibility of Youtuber Gadgetin on Purchase Intention Among Generation Z in Malang City
items: The Effect of Work Discipline and Work Environment on Employee Performance Sustainability Mediated by Job Satisfaction in Insurance Companies in South Jakarta
items: Legality Meets Efficiency: An Integrated Framework for Construction Disputes in National Strategic Projects Evidence From the Ikn Megaproject
items: Analysis of Differences in Organizational Commitment Among Civil Servants of Generation X, Generation Y, and Generation Z
items: Customer Segmentation in B2B Professional Services Using RFM Analysis and Ethnographic Insights: Evidence from a 15-Year Longitudinal Study
items: Analysis of Inventory Turnover in Improving Profitability at PT Artindo Pratama Sejahtera
items: Analysis of the Factors Influencing Willingness to Connect in Sistem Penyediaan Air Minum (Spam)/Drinking Water Supply System (Dwss) Pekanbaru Riau Using Binary Logistic Regression Method
items: Analysis of Factors Affecting Rice Farmers' Decisions in Choosing Pesticides (Case Study in Bantimurung Subdistrict, Maros Regency)
items: The Use of Pinterest-Based Mood Boards in Illustration Instruction at Panongan 2 Public Junior High School in Tangerang
items: Factors Affecting Employee Performance: A Study of Employees at the Semarang Container Terminal
items: Analysis of Hyperpersonalized Marketing Strategy on Marketer Performance and Potential for CASA Improvement
items: Differences in the Effects of Square Stepping Exercise and Gaze Stability Exercise on Balance in Older Adults at the Elok Edy Health Center
items: Analysis of the Influence of Content Creators, Social Media, and Website Quality on Purchasing Decisions at Kyou Hobby Shop
items: The Impact of User-Generated Content and E-WOM on Purchase Decisions for XYZ Products on the Tiktok Application in Malang City
items: The Effect of Digital Banking, Digital Financial Literacy, and Service Innovation on Customer Loyalty Through Digital Banking Application User Satisfaction
items: Customer Segmentation Based on RFM Analysis as the Basis of Marketing Strategy: A Case Study of Ultra Fiber Optic (UFO) Internet Customers of PT Ultra Mandiri Telekomunikasi in Jabodetabek
items: Analysis of the Influence of Foreign Ownership and Special Relationships on Tax Avoidance: The Role of Profitability as a Moderating Variable
items: Segmentation of Construction Companies Based on Financial Performance Indicators for Acquisition Using K-Means
items: The Effect of Educational Competencies and Qualifications on the Performance of UPBU D.C. Saudale Office Employees with Organizational Commitment as an Intervening Variable
items: The Impact of Personality and Digital Fatigue on Employee Engagement and its Implications for Job-Hopping Intention in the Hybrid Working Era at Bank Majalengka
items: Mapping Regional Inequality and Household Economic Stratification in East Nusa Tenggara Based on a Wealth Index
items: Analysis of the Influence of Financial Performance, Firm Age, and Financial Classification on Financial Reporting Quality Through Good Corporate Governance
items: Analysis of the Effect of e-WOM on Brand Loyalty for Skintific Products with Consumer Satisfaction as Mediator
items: Comparative Analysis of Financial Ratios in Evaluating Financial Performance Pre- and Post-IPO on the IDX (Case Study of PT Bukalapak TBK and PT Goto Gojek Tokopedia TBK, 2020–2024)
items: Determinants of Tax Avoidance Among Lq45-Listed Firms: Examining the Moderating Effect of Profitability on Ownership Structure and Related Party Transactions
items: The Strategy of Preserving Reog Ponorogo Art in Local Cultural Heritage
items: The Influence of Leadership Style, Competence and Work Motivation on Employee Performance at the Cirebon Regency Health Office
items: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/1348
items: Utilization of Plastic Waste (HDPE, PET, and PP) For Paving Block Mixture Materials

Assessing the Impact of Risk Management Practices on Financial Performance of Banking Sector Companies Listed on IDX 2021-2023
type: item
description: This study aims to assess the impact of risk management practices on the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The banking industry faces various types of risks that can affect financial performance, including credit risk, market risk, liquidity risk, and operational risk. Effective risk management practices are essential for maintaining bank stability and ensuring sustainable profitability. This research employs a quantitative approach using multiple linear regression analysis. The sample consists of 12 banking companies selected through purposive sampling based on specific criteria, including the consistent publication of financial reports during the study period and the completeness of the required data. Data were collected from annual financial reports accessed through the IDX website and the official company websites. The analysis was conducted using SPSS software and included descriptive statistics, classical assumption tests (multicollinearity, normality, heteroskedasticity, and autocorrelation), and hypothesis testing (t-test, F-test, and coefficient of determination). The results indicate that, collectively, credit risk, market risk, liquidity risk, and operational risk have a significant effect on financial performance, with an F-value of 13.160 and a significance level of 0.000. Partially, only liquidity risk shows a significant negative effect on financial performance (t = ?2.308, sig. = 0.028), while credit risk (t = 1.288, sig. = 0.207), market risk (t = 1.409, sig. = 0.169), and operational risk (t = ?1.170, sig. = 0.251) do not have a significant individual effect.
creator: Patricia Olivia Sijabat
creator: Ery Yanto
rights: Copyright (c) 2026 Patricia Olivia Sijabat, Ery Yanto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-14
publication date: 2026-03-14
volume: 5
number: 8
doi: 10.59141/jrssem.v5i8.1233

The Effect of Motivation, Work Discipline, and Work Environment on Employee Job Satisfaction at Platinum Hotel & Convention Hall Balikpapan
type: item
description: The hospitality industry in Balikpapan is experiencing significant growth due to the development of the Nusantara Capital City (IKN), leading to intense competition among four-star hotels. Platinum Hotel & Convention Hall Balikpapan faces challenges in maintaining service quality and employee performance, making job satisfaction a crucial factor in organizational success. Job satisfaction is influenced by various factors, including motivation, work discipline, and the work environment. This study aims to analyze the influence of motivation, work discipline, and work environment on employee job satisfaction at Platinum Hotel & Convention Hall Balikpapan. This study uses a quantitative approach with a survey method. Data were obtained through the distribution of questionnaires to 98 employees who were designated as research samples, with the selection criteria being employees who had worked for more than two years. The data analysis method used is Partial Least Squares (PLS), with the help of SmartPLS software. The results of the study show that motivation has a positive and significant effect on employee job satisfaction. Work discipline also has a positive and significant effect on employee job satisfaction. In addition, the work environment has a positive and significant effect on employee job satisfaction. These findings indicate that increasing work motivation, applying work discipline consistently, and creating a conducive work environment can improve employee job satisfaction at Platinum Hotel & Convention Hall Balikpapan.
creator: Nur Luthfiyyah Tony
creator: Imam Arrywibowo
creator: Marlindawaty Marlindawaty
rights: Copyright (c) 2026 Nur Luthfiyyah Tony, Imam Arrywibowo, Marlindawaty Marlindawaty https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10728
ending page: 10745
doi: 10.59141/jrssem.v5i8.1372

The Effect of Word-of-Mouth and Celebrity Endorsement on Customer Satisfaction, with Marketing Strategy as an Intervening Variable, Among Customers of Oemah JM Coffee Shop in Jakarta
type: item
description: The rapid growth of the coffee shop industry in Indonesia has intensified competition, requiring businesses to implement effective marketing strategies to enhance customer satisfaction. Factors such as word of mouth and celebrity endorsement are considered influential in shaping consumer perceptions and behaviors, particularly when supported by appropriate marketing strategies. The purpose of this study is to identify and analyze the effects of the variables word of mouth and celebrity endorsement on the customer satisfaction variable, with marketing strategy as an intervening variable. This research method employs multiple linear regression analysis, with data filtered using normality, multicollinearity, and autocorrelation tests. The results of the study show that each variable—word of mouth, celebrity endorsement, and marketing strategy—has a significant influence on the customer satisfaction variable. Meanwhile, the marketing strategyvariable is also significantly influenced by the word of mouth and celebrity endorsement variables. The role of word of mouth in this study is to form positive value perceptions through the use of buzzers and social media, while the role of celebrity endorsement is to create emotional engagement and pleasant experiences.
creator: Jeremia Dewanto Pradana Dirgantoro
rights: Copyright (c) 2026 Jeremia Dewanto Pradana Dirgantoro https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-28
publication date: 2026-03-28
volume: 5
number: 8
starting page: 11014
ending page: 11026
doi: 10.59141/jrssem.v5i8.1412

Lazismu Cileungsi's Marketing Communication in Disseminating Zakat, Infaq, And Shadaqah
type: item
description: By adopting Philip Kotler's marketing communication mix framework which encompasses advertising, sales promotion, events, public relations, online marketing, mobile marketing, direct marketing, and personal selling this study examines how amil zakat institutions at the local level apply modern marketing approaches within a socio-religious context. This study aims to analyze the marketing communication strategies implemented by Lazismu Cileungsi in disseminating zakat, infaq, and shadaqah, and to evaluate the effectiveness of their implementation. The research method employed was qualitative, with data collected through in-depth interviews with Lazismu Cileungsi managers, observation of communication activities on social media and in the field, and documentation review. The results indicate that Lazismu Cileungsi effectively utilizes digital media and personal approaches to reach the public, with public relations, online marketing, and direct marketing emerging as the dominant strategies. Although implementation has not been fully optimized in terms of sales promotion and large-scale events, a humanist and trust-based approach has been demonstrated to increase ZIS participation. These findings offer a practical contribution to managers of other Lembaga Amil Zakat (LAZ) at the local level, while enriching the academic study of nonprofit marketing communication in Indonesia.
creator: Fadh Fawaz
creator: Agus Hariyanto
creator: Siti Saroh
rights: Copyright (c) 2026 Fadh Fawaz, Agus Hariyanto, Siti Saroh https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10852
ending page: 10860
doi: 10.59141/jrssem.v5i8.1366

Implementation of Accounting Information Systems for Small and Medium - Sized Enterprises in East Kalimantan, Balikpapan City
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) play a significant role in supporting the national economy, particularly in creating employment opportunities and maintaining economic stability. However, many MSMEs still face challenges in financial management, especially in implementing accounting information systems (AIS). The lack of proper financial recording systems often makes it difficult for MSMEs to evaluate business performance and make accurate managerial decisions. This study aims to determine the implementation of accounting information systems in MSMEs in Balikpapan City and to identify the obstacles faced by MSMEs in adopting AIS for financial management and business development. This research uses a qualitative descriptive approach with a case study method. Data were collected through in-depth interviews, direct observation, and documentation involving seven informants consisting of company owners, finance managers, and shop owners in Balikpapan City. The data were analyzed using the Miles and Huberman qualitative analysis model, including data reduction, data presentation, and conclusion drawing. The findings indicate that most MSMEs in Balikpapan City have not implemented accounting information systems and still rely on manual recording methods using Microsoft Excel, Microsoft Word, and general ledger journals. Only a small number of businesses have implemented computerized systems such as Accurate software. The implementation of accounting information systems among MSMEs in Balikpapan City remains limited. Although AIS provides benefits such as improving efficiency and supporting managerial decision-making, its adoption is constrained by financial limitations, business scale, and the continued reliance on manual accounting practices.
creator: Muhammad Ari Purnomo
creator: Hasan Mukhibad
rights: Copyright (c) 2026 Muhammad Ari Purnomo, Hasan Mukhibad https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-17
publication date: 2026-03-17
volume: 5
number: 8
starting page: 10893
ending page: 10910
doi: 10.59141/jrssem.v5i8.1392

The Influence of Product Reviews and the Credibility of Youtuber Gadgetin on Purchase Intention Among Generation Z in Malang City
type: item
description: The rise of gadget reviews on YouTube has established the platform as a key source of pre-purchase information for Generation Z; however, findings on the influence of review quality and YouTuber credibility on purchase intention remain inconsistent. This research gap necessitates further investigation, particularly among Generation Z consumers who actively engage with such content. This study aims to analyze the influence of product reviews and the credibility of YouTuber GadgetIn on purchase intention among Generation Z in Malang City, both partially and simultaneously. This study employs a quantitative explanatory approach, distributing a four-point Likert scale questionnaire online to 122 Generation Z respondents in Malang City who had watched gadget review content on the GadgetIn channel. Data were analyzed using SPSS. The results indicate that product reviews and the credibility of YouTuber GadgetIn simultaneously exert a positive and significant effect on the purchase intention of Generation Z in Malang City, accounting for 42.3% of the variance; the remaining 57.7% is attributable to other factors outside the scope of this study. These findings demonstrate that the quality of clear, informative, and objective reviews as well as YouTuber credibility reflected through expertise and honesty plays a significant role in shaping consumer trust and purchase intention. Accordingly, the findings of this study may serve as a reference for content creators and digital marketers seeking to improve the quality of review presentation and maintain credibility as a strategy for encouraging purchase intention among young consumers.
creator: Krisensius Umbu Rauta
creator: Emmalia Adriantantri
creator: Sujianto Sujianto
rights: Copyright (c) 2026 Krisensius Umbu Rauta, Emmalia Adriantantri, Sujianto Sujianto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10793
ending page: 10811
doi: 10.59141/jrssem.v5i8.1358

The Effect of Work Discipline and Work Environment on Employee Performance Sustainability Mediated by Job Satisfaction in Insurance Companies in South Jakarta
type: item
description: This study examines the influence of work discipline, work environment, and job satisfaction as mediating variables on sustainable employee performance at an insurance company in South Jakarta. Data on employee work effectiveness indicates a fluctuating number of underwork hours. This phenomenon was evident in August 2022, reaching 14 hours (loss hours), or approximately 20% of the total working hours. This trend continued in the following months, which were considered to have relatively high numbers of lost hours. Furthermore, the researchers conducted a pre-survey on work performance, work discipline, work environment, and job satisfaction among 30 employees. This study aims to measure and analyze the influence of work discipline, work environment, and job satisfaction on sustainable employee performance as mediating variables. This research employed a quantitative approach. The population consisted of 300 permanent employees, with a sample of 166 respondents determined using the Slovin formula and purposive sampling technique. Data were collected through structured questionnaires and analyzed using the Structural Equation Modeling (SEM) method with the assistance of Smart PLS software. The results show that work discipline and work environment have a positive and significant effect on job satisfaction and sustainable employee performance. Furthermore, job satisfaction also has a positive and significant effect on sustainable employee performance. Mediation analysis reveals that job satisfaction plays a partial mediating role in the relationship between work discipline and work environment on sustainable employee performance.
creator: Melia Ikkiu
creator: Tine Yuliantini
rights: Copyright (c) 2026 Melia Ikkiu, Tine Yuliantini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-17
publication date: 2026-03-17
volume: 5
number: 8
starting page: 10924
ending page: 10943
doi: 10.59141/jrssem.v5i8.1387

Legality Meets Efficiency: An Integrated Framework for Construction Disputes in National Strategic Projects Evidence From the Ikn Megaproject
type: item
description: Mega-scale national strategic projects, such as the development of Indonesia's new capital city (Ibu Kota Nusantara, IKN), situate construction contracts within a highly complex legal environment shaped by multi-party participation, substantial economic value, and heightened public interest considerations. Such complexity increases the risk of construction disputes that may adversely affect not only the contractual relations of the parties but also project continuity and overall legal certainty. This article develops an integrated construction dispute resolution framework that reconciles contractual enforceability and compliance with governing law with procedural efficiency in dispute resolution. Through a doctrinal and conceptual analysis of construction dispute resolution mechanisms—namely litigation, arbitration, and Alternative Dispute Resolution (ADR) processes such as mediation, negotiation, and Dispute Boards—the study demonstrates that embedding ADR mechanisms within well-drafted and enforceable dispute resolution clauses enhances the effectiveness of dispute management without diluting legal certainty. The proposed framework emphasizes the role of tiered dispute resolution clauses and escalation procedures as risk allocation and dispute avoidance tools, operating both preventively and remedially throughout the project life cycle. This study contributes to the refinement of construction contract drafting and dispute system design in national strategic projects and offers normative guidance for policymakers, contract drafters, and construction law practitioners in developing responsive and sustainable dispute resolution regimes.
creator: Taufik Hidayat
creator: Sukma Asmara
creator: Rusliadi Rusliadi
creator: Achmad Mursid Novianto
rights: Copyright (c) 2026 Taufik Hidayat, Sukma Asmara, Rusliadi Rusliadi, Achmad Mursid Novianto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
volume: 5
number: 8
starting page: 10650
ending page: 10660
doi: 10.59141/jrssem.v5i8.1355

Analysis of Differences in Organizational Commitment Among Civil Servants of Generation X, Generation Y, and Generation Z
type: item
description: This research aims to empirically analyze the differences in organizational commitment in terms of affective, sustainable, and normative dimensions in the State Civil Apparatus (ASN) of the three generations. This case study was conducted at the Deputy for Apparatus Administration, Ministry of State Secretariat, a strategic work unit that provides technical and administrative support and analysis to the President and Vice President. This study used a comparative quantitative approach with a cross-sectional design and survey method using Meyer and Allen's Three Component Model (TCM) instrument. A sample of 129 respondents was selected through a non-proportionate stratified random sampling technique to ensure adequate representation of each generation. Given that the research data were not normally distributed, hypothesis analysis was carried out using the Kruskal-Wallis non-parametric test. The results of descriptive analysis show that all three dimensions of organizational commitment are in the high category, with affective commitment recording the highest score. However, the results of statistical tests showed that there were no statistically significant differences (p>0.05) in the three dimensions of organizational commitment -affective, continuance, and normative- among Generation X, Y, and Z ASNs. The main conclusion of this study is that in the context of the research locus, the generational factor is not a significant differentiating variable for the level of organizational commitment. The strong influence of organizational culture, job stability, and the strategic nature of tasks within the Ministry of State Secretariat proved to be more dominant in shaping commitments that tend to be homogeneous across generations.
creator: Adi Wadjdi
creator: Edi Setiawan
creator: Tatan Sukwika
rights: Copyright (c) 2026 Adi Wadjdi, Edi Setiawan, Tatan Sukwika https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10755
ending page: 10771
doi: 10.59141/jrssem.v5i8.1381

Customer Segmentation in B2B Professional Services Using RFM Analysis and Ethnographic Insights: Evidence from a 15-Year Longitudinal Study
type: item
description: The professional services industry, particularly infrastructure and environmental management consulting, faces increasingly complex challenges in managing long-term business-to-business (B2B) customer relationships. This study employed a mixed-methods approach with a sequential explanatory design. In the initial stage, quantitative analysis was conducted using the Recency, Frequency, and Monetary (RFM) method based on historical transaction data from 150 clients over a fifteen-year period at PT Infratama Yakti, a professional consulting firm. Customer data processing and segmentation were performed using SPSS statistical software to identify distinct behavioral segments, resulting in the consolidation of 27 initial segments into six segment groups. In the subsequent stage, an ethnographic approach was applied to interpret relational dynamics and identify pain points associated with each customer segment. The findings indicate that only a small proportion of clients are classified as strategic key clients; however, this segment contributes the highest economic value and relationship stability. Turn-away clients were identified as the primary focus group, as they fall into the latent churn category, characterized by declining relationship recency despite a history of significant value contribution. Accordingly, the required tactical approach involves issue-based communication or engagement centered on specific challenges relevant to the client’s current condition. Through this approach, weakened relationships can be restored before evolving into permanent churn.
creator: Imam Arie Mulyanto
creator: Jerry Heikal
rights: Copyright (c) 2026 Imam Arie Mulyanto, Jerry Heikal https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
volume: 5
number: 8
starting page: 10854
ending page: 10865
doi: 10.59141/jrssem.v5i8.1349

Analysis of Inventory Turnover in Improving Profitability at PT Artindo Pratama Sejahtera
type: item
description: This study aims to analyze inventory turnover, profitability measured through the gross profit margin, comparisons with industry standards, and the role of inventory turnover in increasing profitability at PT Artindo Pratama Sejahtera during the 2020–2024 period. The study evaluates the relationship between inventory turnover and profitability, as well as compares the company’s performance with industry standards. The company’s financial statements are used as secondary data in this quantitative descriptive research. The analysis is conducted through the calculation of inventory turnover and gross profit margin ratios, which are then compared with industry standards to assess the company’s performance. The results of the study show that the company’s inventory turnover fluctuates and is mostly below industry standards, except in 2023 when the inventory turnover exceeded the standard. Meanwhile, the company’s profitability shows stable performance and remains consistently above industry standards throughout the research period. The conclusion of this study indicates that inventory turnover plays a role in supporting increased profitability but is not the only determining factor. The contribution of this research is expected to serve as a reference for management evaluation in improving the efficiency of inventory management, as well as a reference for future research in the manufacturing industry sector.
creator: Santi Pertiwi Hari Sandi
creator: Rihana Marshanda Putri
creator: Ery Rosmawati
rights: Copyright (c) 2026 Santi Pertiwi Hari Sandi, Rihana Marshanda Putri, Ery Rosmawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10746
ending page: 10754
doi: 10.59141/jrssem.v5i8.1377

Analysis of the Factors Influencing Willingness to Connect in Sistem Penyediaan Air Minum (Spam)/Drinking Water Supply System (Dwss) Pekanbaru Riau Using Binary Logistic Regression Method
type: item
description: To fulfill the needs for clean water in Pekanbaru City and Kampar Regency Riau, Perusahaan Daerah Air Minum(PDAM)/Drinking Water Regional Enterprise (DWRE) in collaboration with an investor company is building piping network infrastructure known as the Pekanbaru – Riau Sistem Penyediaan Air Minum (SPAM)/Drinking Water Supply System (DWSS). This SPAM/DWSS has an important role in fulfilling the needs for clean water in the community. However, its operational sustainability is highly dependent on the ability of potential customers to pay for the services (willingness to connect). This study aims to analyze factors influencing the willingness to connect for prospective customers of SPAM/DWSS Pekanbaru – Kampar by using the binary logistic regression method. The independent variables analyzed include economic, social, and demographic factors, such as age, occupation, household income, education level, and customer perception of water tariffs. The data were collected through a survey conducted by RH Consultants to 2,000 respondents of domestic customers and 1,500 respondents of commercial and industrial customers to determine the most significant factors influencing the willingness to connect. The results showed that household income has a significant influence on the willingness to connect for potential customers. These findings provide insights for SPAM/DWSS managers and local governments in designing more equitable and sustainable tariffs and policies.
creator: Raras Herry K
creator: Sarah Mulyani
creator: Jerry Heikal
rights: Copyright (c) 2026 Raras Herry K, Sarah Mulyani, Jerry Heikal https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
volume: 5
number: 8
starting page: 10641
ending page: 10649
doi: 10.59141/jrssem.v5i8.1344

Analysis of Factors Affecting Rice Farmers' Decisions in Choosing Pesticides (Case Study in Bantimurung Subdistrict, Maros Regency)
type: item
description: Pesticides are essential agricultural inputs used to control pests and diseases in rice cultivation. However, improper selection and use of pesticides can lead to pest resistance, environmental pollution, and adverse effects on human health. Therefore, understanding the factors influencing farmers’ decisions in choosing pesticides is crucial to promoting effective usage and sustainable agricultural practices. This study aims to identify and analyze the factors that influence rice farmers’ decisions in selecting pesticides in Bantimurung District, Maros Regency. The research employed a quantitative survey method by distributing questionnaires to 50 rice farmers who actively use pesticides. The independent variables examined were age, education level, farming experience, income, and land area. Data were analyzed using multiple linear regression to determine the influence of these variables on farmers’ pesticide selection decisions. The findings indicate that education, farming experience, income, and land area significantly influence rice farmers’ decisions in purchasing pesticides, while age does not have a significant effect on the decision-making process. Farmers’ socio-economic and farming-related characteristics play an important role in pesticide selection decisions. Strengthening farmers’ education and improving economic capacity may contribute to more rational and sustainable pesticide use in rice farming.
creator: Nurul Nisa’a Amin
rights: Copyright (c) 2026 Nurul Nisa’a Amin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-18
publication date: 2026-03-18
volume: 5
number: 8
starting page: 10959
ending page: 10966
doi: 10.59141/jrssem.v5i8.1373

The Use of Pinterest-Based Mood Boards in Illustration Instruction at Panongan 2 Public Junior High School in Tangerang
type: item
description: One of the problems that often arises in illustration learning in junior high schools is that students’ work tends to be uniform and lacks originality, especially when they do not have sufficient visual references before they begin drawing. The purpose of this study was to analyze whether the use of Pinterest-based mood boards could serve as a solution for encouraging visual exploration, creativity, and learning motivation among eighth-grade students at SMP Negeri 2 Panongan, Tangerang. This qualitative case study involved 35 students divided into five groups. Data were collected using an illustration assessment rubric (covering visual and technical aspects) and a 25-item Likert-scale self-assessment questionnaire addressing Pinterest experience, creativity, motivation, mood board effectiveness, and collaboration. The use of Pinterest-based mood boards effectively supported students’ visual exploration, creativity, and learning motivation. Four out of five groups achieved an average score of 78.6 out of 100, exceeding the minimum passing grade of 70. Theme and mood board suitability received the highest scores, while image neatness required improvement. Questionnaire results showed that 82.8% of students responded positively, with no negative responses recorded. These findings indicate that Pinterest, as a digital mood board medium, is quite effective in helping students develop more diverse and focused visual ideas in cultural arts learning. The conclusion of the study emphasizes that the use of mood boards based on the Pinterest application can function both as a method and as a learning resource to inspire works of art.
creator: Alyaa Shabrina Azzahra
creator: Bandi Sobandi
creator: Hery Santosa
rights: Copyright (c) 2026 Alyaa Shabrina Azzahra, Bandi Sobandi, Hery Santosa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-28
publication date: 2026-03-28
volume: 5
number: 8
starting page: 11027
ending page: 11040
doi: 10.59141/jrssem.v5i8.1413

Factors Affecting Employee Performance: A Study of Employees at the Semarang Container Terminal
type: item
description: Background: The phenomenon of increasing awareness of work–life balance as a result of the COVID-19 pandemic underlies this research. Objective: This study aims to analyze the influence of Work-Life Balance, Work Environment, and Workload on the performance of employees at Semarang Container Terminal. Methods: This study employs a quantitative approach by distributing questionnaires to 90 respondents who work at the Semarang Container Terminal, selected through purposive sampling. The collected data were analyzed using the SPSS data processing application. Results: The results indicate that work–life balance, work environment, and workload have a significant effect on employee performance, both simultaneously and partially. Conclusion: These findings suggest that companies should consistently maintain employees’ work–life balance, provide a supportive work environment, and ensure a proportional workload to sustain employee productivity and optimize overall employee performance.The practical implications of this study confirm that employee welfare programs that cover these three aspects are a strategic investment for the company, as they are proven to be able to significantly improve performance, as well as the basis for management to evaluate human resource policies to be more oriented towards the holistic well-being of employees.
creator: Hanif Nashiruddin Mufid
creator: Artha Febriana
creator: Sih Darmi Astuti
creator: Mila Sartika
rights: Copyright (c) 2026 Hanif Nashiruddin Mufid, Artha Febriana, Sih Darmi Astuti, Mila Sartika https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10834
ending page: 10844
doi: 10.59141/jrssem.v5i8.1367

Analysis of Hyperpersonalized Marketing Strategy on Marketer Performance and Potential for CASA Improvement
type: item
description: Increasing low-cost funds, or Current Account and Savings Accounts (CASA), has become a key focus for banks to optimize funding costs and increase profitability. In an increasingly digital era, banks can leverage big data analytics–based technology to develop more effective and efficient marketing strategies. This technology enables the processing of transaction data, digital interactions, and customer behavior to increase engagement and retention. This research aims to (1) analyze the implementation of hyperpersonalized marketing strategies in the banking sector; (2) examine the influence of data-based marketing strategies on marketer performance; and (3) analyze the potential for increasing CASA through data-based marketing strategies. This research uses a qualitative approach with a systematic literature review method to examine various studies related to digital marketing strategies in the banking sector. The results show that utilizing customer transaction data and digital interactions enables banks to conduct more accurate customer segmentation. This study examines hyperpersonalized marketing strategies based on data-driven technology that can improve marketer performance, as well as the potential for increasing CASA, by focusing on identifying marketer success factors in increasing engagement, the potential for increasing CASA, and the challenges in implementing this strategy, using literature analysis and case study methods.
creator: Andry Sevtiawan
creator: Aryo Cahyagunarso
creator: Nurdi Dwianto Wibowo
rights: Copyright (c) 2026 Andry Sevtiawan, Aryo Cahyagunarso, Nurdi Dwianto Wibowo https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-28
publication date: 2026-03-28
volume: 5
number: 8
starting page: 11041
ending page: 11047
doi: 10.59141/jrssem.v5i8.1400

Differences in the Effects of Square Stepping Exercise and Gaze Stability Exercise on Balance in Older Adults at the Elok Edy Health Center
type: item
description: Elderly individuals often face balance disorders, with the World Health Organization (WHO) reporting that approximately 28-35% of the elderly worldwide are at increased risk of falls. According to the Central Statistics Agency (BPS) 2022, 10.48% of the total population and 31-48% of the elderly population experience balance disorders, which affect 6,969 elderly individuals (BPS 2021) in Sleman, Indonesia. These issues can lead to injuries and reduce quality of life. Square Stepping Exercise (SSE) and Gaze Stability Exercise (GSE) have been shown to be effective in improving balance in the elderly. These are non-pharmacological interventions that can help address balance problems through physical activity. However, the comparison of their effects has not been extensively researched. This study aims to determine whether both types of exercises can improve balance in the elderly and to assess the effectiveness of each exercise in enhancing balance among the elderly at the Elok Edy Elderly Posyandu, Rajek Wetan, Melati, Sleman, Yogyakarta. This research used a quantitative approach with a quasi-experimental design, utilizing a pre-test and post-test with two groups. The total number of respondents was 36 elderly individuals who experienced mild to moderate balance disturbances, divided into two groups: the SSE intervention group (n=18) and the GSE intervention group (n=18). This study shows that both types of exercises, Square Stepping Exercise (SSE) and Gaze Stability Exercise (GSE), have a positive impact on improving balance in the elderly. The p-value (Sig) obtained for both tests is p = 0.000, indicating statistical significance.
creator: Gia Oktavia Desisca
creator: Lailatuz Zaidah
creator: M. Ali Jafar
rights: Copyright (c) 2026 Gia Oktavia Desisca, Lailatuz Zaidah, M. Ali Jafar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-26
publication date: 2026-03-26
volume: 5
number: 8
starting page: 10967
ending page: 10979
doi: 10.59141/jrssem.v5i8.1362

Analysis of the Influence of Content Creators, Social Media, and Website Quality on Purchasing Decisions at Kyou Hobby Shop
type: item
description: The rapid growth of Japanese pop culture and the increasing popularity of anime merchandise have significantly influenced consumer behavior, particularly among Generation Z in Indonesia. The development of digital platforms has also transformed marketing strategies, where content creators, social media, and website quality play crucial roles in shaping consumer purchasing decisions. This study aims to analyze the influence of content creators, social media, and website quality on purchasing decisions at Kyou Hobby Shop. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to Generation Z consumers who had purchased products from Kyou Hobby Shop. The minimum sample consisted of 96 respondents selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS software. Several statistical tests were conducted, including validity, reliability, classical assumption tests, t-tests, and coefficient of determination analysis. The results indicate that content creators, social media, and website quality all have a positive and significant influence on purchasing decisions. Among these variables, website quality shows the strongest effect on consumer purchasing behavior. The findings also reveal that the three independent variables collectively explain 74.3% of the variation in purchasing decisions. In conclusion, an integrated digital marketing strategy involving effective content creators, active social media engagement, and high-quality website performance is essential for improving consumer purchasing decisions at Kyou Hobby Shop.
creator: Candra Lucas Diansa Putra
rights: Copyright (c) 2026 Candra Lucas Diansa Putra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-27
publication date: 2026-03-27
volume: 5
number: 8
starting page: 11000
ending page: 11013
doi: 10.59141/jrssem.v5i8.1390

The Impact of User-Generated Content and E-WOM on Purchase Decisions for XYZ Products on the Tiktok Application in Malang City
type: item
description: The rapid development of social media, particularly TikTok, has transformed consumer behavior in seeking information and making purchasing decisions. TikTok not only serves as an entertainment medium but also as a digital marketing platform that features user experience-based content. This condition has encouraged the emergence of User-Generated Content (UGC) and Electronic Word-of-Mouth (E-WOM) as forms of digital communication that are considered more authentic and trustworthy by consumers, particularly Generation Z as the platform's dominant user base. The high level of user interaction with XYZ product content on TikTok indicates the potential influence of UGC and E-WOM on purchase decisions, although findings from previous studies remain inconsistent. This study aims to determine the effect of UGC and E-WOM on purchase decisions for XYZ products on the TikTok application in Malang City. This study adopts a quantitative approach using a survey method. Data were collected through an online questionnaire via Google Forms, distributed to TikTok users from Generation Z in Malang City who had viewed and interacted with XYZ product content. The sampling technique employed was purposive sampling, with a total of 143 respondents. Data analysis was conducted using multiple linear regression with the aid of the Statistical Package for the Social Sciences (SPSS) application. The results indicate that UGC and E-WOM have a positive and significant effect on purchase decisions for XYZ products. Simultaneously, UGC and E-WOM also exert a significant combined influence on purchase decisions, with UGC emerging as the most dominant variable.
creator: Piter Barreto Lay
creator: Sri Indriani
creator: Reni Rupianti
rights: Copyright (c) 2026 Piter Barreto Lay, Sri Indriani, Reni Rupianti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-11
publication date: 2026-03-11
volume: 5
number: 8
starting page: 10710
ending page: 10727
doi: 10.59141/jrssem.v5i8.1356

The Effect of Digital Banking, Digital Financial Literacy, and Service Innovation on Customer Loyalty Through Digital Banking Application User Satisfaction
type: item
description: The development of digital technology encourages banks to improve the quality of services through digital banking to maintain customer loyalty. This study aims to analyze the influence of digital banking, financial literacy, and service innovation on customer loyalty through the satisfaction of digital banking application users at Bank BJB Cilegon Branch. This study used a quantitative approach with a survey method through the distribution of questionnaires to users of the digital banking application of Bank BJB Cilegon Branch. The data obtained was analyzed using statistical analysis to test the influence of variables partially or simultaneously, as well as test the role of user satisfaction as a mediating variable. The results of the study show that digital banking has a positive and significant effect on the loyalty of digital banking application users. Digital financial literacy has also been proven to have a positive and significant effect on user loyalty, which shows that customer understanding and ability to manage digital financial services encourages increased loyalty. In addition, service innovation has a positive and significant effect on the loyalty of digital banking application users. User satisfaction has a strong influence on user loyalty, where a high level of satisfaction will increase customer loyalty in using digital banking applications. Simultaneously, digital banking, financial literacy, and service innovation have a positive and significant effect on customer loyalty through user satisfaction of digital banking applications.
creator: Suci Kurnia Pratiwi
rights: Copyright (c) 2026 Suci Kurnia Pratiwi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-10
publication date: 2026-03-10
volume: 5
number: 8
starting page: 10661
ending page: 10675
doi: 10.59141/jrssem.v5i8.1382

Customer Segmentation Based on RFM Analysis as the Basis of Marketing Strategy: A Case Study of Ultra Fiber Optic (UFO) Internet Customers of PT Ultra Mandiri Telekomunikasi in Jabodetabek
type: item
description: Abstract. The Internet Service Provider (ISP) industry in the Jabodetabek region has entered a critical red ocean phase, characterized by hyper-competition, aggressive price wars, and market saturation, with over 1,000 active providers. PT Ultra Mandiri Telekomunikasi (PT UMT), traditionally a B2B infrastructure company, faces significant challenges in its strategic diversification into the B2C retail market through its brand, Ultra Fiber Optic (UFO). To address high churn rates and inefficient mass marketing, this study aims to develop a precision segmentation strategy using a Mixed-Method Sequential Explanatory design. This approach integrates quantitative RFM (Recency, Frequency, Monetary) analysis with qualitative ethnographic research to formulate a targeted marketing strategy. Using a validated dataset of 629 customer transaction records from January 2023 to December 2024, the study applies a 3-point tertile scoring system to categorize customers into 10 distinct segments. The findings identify critical segments such as Sultan Internet (Champions 27 customers with perfect RFM scores of 333) and Juragan Kuota (Loyal Customers). Crucially, the analysis reveals a significant at-risk segment comprising high-value customers who have ceased transacting. Ethnographic analysis further reveals that high-value segments prioritize network stability characterized as fear of disconnection over price, whereas loyal segments place greater value on administrative simplicity. By integrating these insights, the research formulates a tailored Online Value Proposition (OVP) for each segment.
creator: Dolis Setiawan
creator: Jerry Heikal
rights: Copyright (c) 2026 Dolis Setiawan, Jerry Heikal https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-11
publication date: 2026-03-11
volume: 5
number: 8
starting page: 10676
ending page: 10690
doi: 10.59141/jrssem.v5i8.1353

Analysis of the Influence of Foreign Ownership and Special Relationships on Tax Avoidance: The Role of Profitability as a Moderating Variable
type: item
description: This research examines the influence of Artificial Intelligence (AI), automation, and burnout on the performance of Generation Z employees in Samarinda City. The rapid development of digital technology has prompted companies to adopt AI and automation to improve efficiency, while simultaneously increasing the risk of burnout among young workers who are highly adaptive to technological change. Using a quantitative approach, data were collected from 96 Gen Z employees through an online questionnaire employing a Likert scale. The samples were selected using purposive sampling, and the data were analyzed with multiple linear regression using SPSS. The findings show that AI has a positive but insignificant effect on employee performance due to its suboptimal utilization and the fact that not all job positions have integrated AI-based systems. Automation has a positive and significant effect, indicating that automated processes enhance efficiency, accelerate task completion, and reduce human error. Conversely, burnout has a negative and significant effect on performance, suggesting that high levels of stress, emotional fatigue, and workload pressure lead to decreased productivity. Overall, AI, automation, and burnout simultaneously have a significant influence on Gen Z employee performance, emphasizing the importance of integrating technological advancement with effective stress management strategies to maintain optimal performance in the digital era.
creator: Nurhayati Nurhayati
creator: Catur Kumala Dewi
creator: Sunarto Sunarto
rights: Copyright (c) 2026 Nurhayati Nurhayati, Catur Kumala Dewi, Sunarto Sunarto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-17
publication date: 2026-03-17
volume: 5
number: 8
starting page: 10944
ending page: 10958
doi: 10.59141/jrssem.v5i8.1378

Segmentation of Construction Companies Based on Financial Performance Indicators for Acquisition Using K-Means
type: item
description: The acquisition process in the construction industry requires careful evaluation of potential targets, particularly regarding financial performance. Data-driven segmentation has become a strategic method to group companies based on financial characteristics, enabling objective acquisition decisions. This study applies the K-Means Clustering algorithm to segment construction companies using key financial indicators, including P/E ratio, Price-to-Book Value (Price to BV), D/E ratio, ROA, ROE, and NPM. Secondary data from financial statements of construction companies listed on the Indonesia Stock Exchange (IDX) during 2023–2024 were analyzed. Five clusters were identified, reflecting varying levels of financial performance and risk. Among the 23 companies studied, 18 experienced a decline in performance. Notably, PT Totalindo Eka Persada Tbk showed the most significant decline, with a high D/E ratio and negative NPM, suggesting it as a potential acquisition target at a lower price. Post-acquisition, financial and operational restructuring, governance improvements, project diversification, and cost-efficiency measures are recommended. Each cluster presents distinct characteristics relevant for acquisition strategy; for example, high-profitability but low-solvency clusters may attract high-risk investors. This study demonstrates how data mining techniques support corporate due diligence and strategic decision-making, offering a structured approach to identify companies with differing financial strengths and weaknesses. The findings contribute to advancing quantitative approaches in acquisition planning, highlighting how clustering techniques can enhance objective evaluation and strategic alignment in mergers and acquisitions.
creator: Anindyarta Adi Wardhana
creator: Sarah Mulyani
creator: Raras Herry K
creator: Jerry Heikal
rights: Copyright (c) 2026 Anindyarta Adi Wardhana, Sarah Mulyani, Raras Herry K, Jerry Heikal https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-17
publication date: 2026-03-17
volume: 5
number: 8
starting page: 10880
ending page: 10892
doi: 10.59141/jrssem.v5i8.1347

The Effect of Educational Competencies and Qualifications on the Performance of UPBU D.C. Saudale Office Employees with Organizational Commitment as an Intervening Variable
type: item
description: Employee performance is a crucial factor in supporting the success of public sector organizations, including the Airport Operating Unit (UPBU), which plays a vital role in ensuring aviation safety, security, and service efficiency. Although the average performance achievement of the UPBU D.C. Saudale Office reached 97.01% based on the 2024 LAKIP report, significant challenges remain—particularly in the realization of Non-Tax State Revenue (PNBP), which fluctuated and achieved only 39.73% of the 2024 target. This gap indicates the need to examine factors influencing employee performance more comprehensively. This study applies a quantitative approach with an explanatory design to analyze the relationships among variables. The research involved 77 employees of the UPBU D.C. Saudale Office as respondents. The independent variables are competence and educational qualifications, the dependent variable is employee performance, and organizational commitment serves as a mediating variable. Data were analyzed using Structural Equation Modeling (SEM) to statistically test the proposed hypotheses. The findings reveal that competence and educational qualifications both have a positive and significant direct effect on employee performance. Competence also positively and significantly influences organizational commitment, while educational qualifications do not significantly affect organizational commitment. Organizational commitment has a positive and significant impact on employee performance and mediates the relationship between competence and performance; however, it does not mediate the relationship between educational qualifications and performance. Therefore, the organization should prioritize competency development programs, integrate education with practical training, and strengthen organizational commitment to enhance overall performance.
creator: Adi Rizwandi
creator: Sahnaz Ubud
creator: Endi Rekarti
rights: Copyright (c) 2026 Adi Rizwandi, Sahnaz Ubud, Endi Rekarti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10772
ending page: 10792
doi: 10.59141/jrssem.v5i8.1375

The Impact of Personality and Digital Fatigue on Employee Engagement and its Implications for Job-Hopping Intention in the Hybrid Working Era at Bank Majalengka
type: item
description: The implementation of a hybrid working system in the banking sector has increased the intensity of digital technology usage, with the potential to affect the psychological condition of employees. This condition can give rise to digital fatigue and impact employee engagement as well as job-hopping intention. Beyond technological factors, individual personality also plays a role in determining employees' responses to work demands in the hybrid working era. This study aims to analyze the influence of personality and digital fatigue on employee engagement and its implications for job-hopping intention among employees of Bank Majalengka. This study employs an associative quantitative approach with a sample of 100 Bank Majalengka employees selected using the proportionate stratified random sampling technique. Data were collected through questionnaires and analyzed using path analysis with the aid of SPSS. The results indicate that personality has a positive and significant effect on employee engagement. Personality and digital fatigue also have a positive and significant effect on job-hopping intention. However, digital fatigue does not have a significant direct effect on employee engagement, and employee engagement has not been demonstrated to mediate the influence of personality or digital fatigue on job-hopping intention. The findings of this study are expected to serve as a consideration for Bank Majalengka management in managing human resources in the hybrid working era.
creator: Shalmalia Azzahra
creator: Kartono Kartono
rights: Copyright (c) 2026 Shalmalia Azzahra, Kartono Kartono https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10835
ending page: 10851
doi: 10.59141/jrssem.v5i8.1371

Mapping Regional Inequality and Household Economic Stratification in East Nusa Tenggara Based on a Wealth Index
type: item
description: Conventional monetary-based economic measurement is often biased, particularly in regions with a dominant informal sector and seasonal income fluctuations. This research aims to construct a Wealth Index in East Nusa Tenggara (NTT) Province as a more stable proxy for long-term welfare. Using microdata from the 2025 National Socio-Economic Survey (SUSENAS), the weighted principal component analysis (PCA) method was applied to 18 binary-transformed household asset variables. The analysis utilized R statistical software to ensure accurate population stratification into five welfare quintiles. Statistical validation results showed a Kaiser–Meyer–Olkin (KMO) value of 0.84 and a highly significant Bartlett’s test (p < 0.001), indicating excellent data suitability. The first principal component (PC1) was selected as the single index capable of explaining 20.84% of the total data variance. Loading factor analysis revealed that tertiary asset ownership, such as computers, air conditioners, and cars, possessed the highest discriminatory power, concentrated in Quintile 5 (richest), while households in Quintile 1 (poorest) were characterized by deprivational basic housing conditions. Spatially, an extreme center–periphery divide was identified, with welfare concentrated in urban areas such as Kupang City, while outer archipelagic regions remain underdeveloped. This study recommends asymmetric, place-based policy interventions, prioritizing basic infrastructure development in identified poverty pockets. Furthermore, the generated index is recommended as a robust proxy for modeling ability to pay in actuarial pricing and microinsurance schemes for the informal sector.
creator: Muhammad Aslam Muwaffiq
creator: Gilang Ramadhan
creator: Antokalina Sari Verdiana
rights: Copyright (c) 2026 Muhammad Aslam Muwaffiq, Gilang Ramadhan, Antokalina Sari Verdiana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-28
publication date: 2026-03-28
volume: 5
number: 8
starting page: 11048
ending page: 11060
doi: 10.59141/jrssem.v5i8.1411

Analysis of the Influence of Financial Performance, Firm Age, and Financial Classification on Financial Reporting Quality Through Good Corporate Governance
type: item
description: Financial reporting quality (kualitas pelaporan keuangan) becomes an important aspect for stakeholders, especially for investors. Financial reporting quality will emerge when a company has good financial performance, a long existence in the marketplace, a healthy financial classification, and diligent implementation of good corporate governance. The purpose of this research is to analyze the effect of financial performance, firm age, and financial classification on financial reporting quality through good corporate governance as a moderating variable. The sample used for this research consists of LQ 45 companies listed on Bursa Efek Indonesia from 2017 to 2019. The hypothesis test used for this research is multiple regression analysis involving a moderating variable (moderated regression analysis). The results of this research show that firm age (X2) has an influence on financial reporting quality (Y), and good corporate governance (Z) also has an influence on financial reporting quality (Y).
creator: Orlin Cicilia
rights: Copyright (c) 2026 Orlin Cicilia https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
volume: 5
number: 8
starting page: 10629
ending page: 10640
doi: 10.59141/jrssem.v5i8.1365

Analysis of the Effect of e-WOM on Brand Loyalty for Skintific Products with Consumer Satisfaction as Mediator
type: item
description: Skincare has evolved into an essential necessity for consumers of all age groups, as increased awareness of skin health drives greater spending allocation. This study aims to analyze the influence of electronic word of mouth (e-WOM) on brand loyalty in Skintific products with customer satisfaction as a mediating variable. This research is based on the Stimulus–Organism–Response (S-O-R) model, where e-WOM is positioned as a stimulus, customer satisfaction as an organism, and brand loyalty as a response. A quantitative approach with a cross-sectional design was employed in this study, involving 246 respondents who used Skintific products, obtained through the distribution of online questionnaires. Data analysis was carried out using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study show that e-WOM has a positive and significant effect on customer satisfaction and brand loyalty. In addition, customer satisfaction has been shown to mediate the relationship between e-WOM and brand loyalty, indicating that positive perceptions of online information can improve the consumer experience while strengthening their commitment to the brand. These findings affirm the importance of digital communication strategies based on consumer reviews in building brand loyalty in the competitive skincare industry, providing practical contributions to industry players in designing more effective marketing strategies through e-WOM optimization and enhancing the customer experience.
creator: Nastya Andaliastari
creator: Artha Sejati Ananda
rights: Copyright (c) 2026 Nastya Andaliastari, Artha Sejati Ananda https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-17
publication date: 2026-03-17
volume: 5
number: 8
starting page: 10911
ending page: 10923
doi: 10.59141/jrssem.v5i8.1391

Comparative Analysis of Financial Ratios in Evaluating Financial Performance Pre- and Post-IPO on the IDX (Case Study of PT Bukalapak TBK and PT Goto Gojek Tokopedia TBK, 2020–2024)
type: item
description: This research aims to conduct a comparative analysis of the financial ratios and financial performance of PT Bukalapak Tbk and PT Gojek Tokopedia Tbk during the periods before and after their Initial Public Offering (IPO) on the Indonesia Stock Exchange from 2020 to 2024. Utilizing a quantitative method with a descriptive-comparative and associative approach, financial performance is assessed through the Financial Performance Index (IKK), which integrates dimensions of liquidity, profitability, and solvency. The findings indicate that the implementation of the IPO has a significant positive impact, evidenced by the increase in Cash Ratio (CaR), Return on Equity (ROE), and Net Profit Margin (NPM) in the post-IPO period compared to the pre-IPO period. The IKK trends for both companies demonstrate structural improvements following their listing on the stock exchange, with the post-IPO IKK consistently positioned above the pre-IPO period. Correlation and regression tests confirm that profitability and liquidity are the primary drivers of enhanced financial performance, while the combination of these three ratio dimensions effectively explains the variation in IKK within this research model.
creator: Aptia Sildy
creator: Tia Ichwani
rights: Copyright (c) 2026 Aptia Sildy, Tia Ichwani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-12
publication date: 2026-03-12
volume: 5
number: 8
starting page: 10812
ending page: 10833
doi: 10.59141/jrssem.v5i8.1357

Determinants of Tax Avoidance Among Lq45-Listed Firms: Examining the Moderating Effect of Profitability on Ownership Structure and Related Party Transactions
type: item
description: Tax revenue in Indonesia is still considered to have not reached an optimal level. Indonesia ranks fourth in the Asian region in terms of tax avoidance practices, indicating a relatively high level of avoidance. Tax revenue remains suboptimal due to tax avoidance behaviors arising from business activities that exploit loopholes in applicable tax regulations. This research aims to examine the effect of foreign ownership and related party transactions on tax avoidance and profitability, with moderating variables. The study employs a descriptive method with a quantitative approach. The sampling technique used is purposive sampling, involving 26 companies. The analytical method applied is moderated regression analysis, conducted using SPSS version 25. The results of the study show that foreign ownership has a significant effect on tax avoidance, while related party transactions do not have a significant effect. Furthermore, profitability is able to moderate the relationship between foreign ownership and related party transactions on tax avoidance. Overall, foreign ownership and profitability influence tax avoidance, whereas related party transactions do not show a significant effect.
creator: Dea Dani Lestari
creator: Diana Sari
rights: Copyright (c) 2026 Dea Dani Lestari, Diana Sari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
volume: 5
number: 8
starting page: 10866
ending page: 10879
doi: 10.59141/jrssem.v5i8.1386

The Strategy of Preserving Reog Ponorogo Art in Local Cultural Heritage
type: item
description: Abstract. This study aims to analyze the preservation strategies of Reog Ponorogo art in sustaining local culture, focusing on the role of the Reog Taruno Budoyo Art Community in Bungkal Village, Bungkal District, Ponorogo Regency. This research employs a qualitative descriptive method, with data collected through observation, in-depth interviews, and documentation. The results indicate that preservation strategies are implemented through cultural revitalization, educational integration, cultural digitalization, and community engagement. Cultural revitalization is carried out through routine training and performances supported by the local government. Educational integration is realized through school extracurricular activities, while cultural digitalization is conducted via social media for promotion and archiving. Community engagement is reflected in both moral and material support for art activities. However, preservation efforts still face challenges such as limited facilities, funding constraints, and declining youth interest. This study concludes that collaboration among government institutions, art communities, schools, and the broader community is key to sustaining Reog Ponorogo as a local cultural heritage identity.
creator: Anggara Giland Narwa Ramadhan
rights: Copyright (c) 2026 Anggara Giland Narwa Ramadhan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-11
publication date: 2026-03-11
volume: 5
number: 8
starting page: 10691
ending page: 10709
doi: 10.59141/jrssem.v5i8.1354

The Influence of Leadership Style, Competence and Work Motivation on Employee Performance at the Cirebon Regency Health Office
type: item
description: Employee performance in the public health sector remains a critical issue in Indonesia, particularly in regional health offices that face both structural and individual challenges. Internal evaluations at the Cirebon Regency Health Office revealed suboptimal performance, including delays in service delivery, inconsistencies in SOP implementation, and unmet Minimum Service Standards (SPM) targets. This study aims to examine the influence of leadership style, competence, and work motivation — both partially and simultaneously — on employee performance at the Cirebon Regency Health Office. The research employed a quantitative method with an associative/explanatory approach. Data were collected through a structured questionnaire distributed to 80 respondents selected via proportionate stratified random sampling from a total population of 100 employees. The Likert scale (1–5) was used to measure respondents' perceptions, and data were analyzed using multiple linear regression with SPSS 26, preceded by validity, reliability, and classical assumption tests. The coefficient of determination (R²) showed that 72.7% of the variation in employee performance was explained by the three variables. Partially, leadership style (? = 0.434, sig. = 0.009), competence (? = 0.229, sig. = 0.026), and work motivation (? = 0.493, sig. = 0.001) each had a positive and significant effect on employee performance. Simultaneously, the F-test confirmed a significant joint effect (F = 67.587, sig. = 0.000). Work motivation was the most dominant variable. Improving leadership quality, employee competence, and internal work motivation are key strategies for enhancing public health service performance at the regional level.
creator: Hindriyani
creator: Dharliana Ayu Hardjowikarto
creator: Juwita
rights: Copyright (c) 2026 Hindriyani, Dharliana Ayu Hardjowikarto, Juwita https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-26
publication date: 2026-03-26
volume: 5
number: 8
starting page: 10980
ending page: 10999
doi: 10.59141/jrssem.v5i8.1380

https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/1348
type: item
title: The Effect of Quality, Quantity, Continuity, and Service of Sistem Penyediaan Air Minum (SPAM)/Drinking Water Supply System (DWSS) Products on Customer Satisfaction and Its Impact on Piped Water Absorption Using SEM-PLS Methods
description: This study is intended to analyze the influence of quality, quantity, continuity, and service of Sistem Penyediaan Air Minum (SPAM)/Drinking Water Supply System (DWSS) products on customer satisfaction, which has an impact on the amount of piped water absorption. This study uses a quantitative approach with a survey method and Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were obtained through the distribution of questionnaires by the company’s QHSE Bureau to SPAM/DWSS customers, namely Perusahaan Daerah Air Minum (PDAM)/Drinking Water Regional Enterprise (DWRE). The respondents are PDAM/DWRE entities that have become partners of the company and cooperate in operating the water supply business. The variables studied include water quality (color, taste, odor, and pH), quantity (water capacity fulfillment and distribution), continuity (the ability to provide water at the required capacity and maintain its distribution processes), and service (ease of communication and responsiveness to the instructions given). The results of the study show that the X1 variable of product quality has a positive and significant influence on customer satisfaction, which also has a significant effect on the amount of piped water absorption. Product quality is the most dominant factor influencing satisfaction, and it increases the amount of piped water absorption. This indicates that customer considerations in SPAM/DWSS services are not only related to the quantity of water received and the consistency of distribution but also to the quality of the water consumed.
creator: Sarah Mulyani
creator: Raras Herry K
creator: Jerry Heikal
rights: Copyright (c) 2026 Sarah Mulyani, Raras Herry K, Jerry Heikal https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
volume: 5
number: 8
starting page: 10845
ending page: 10853
doi: 10.59141/jrssem.v5i8.1348

Utilization of Plastic Waste (HDPE, PET, and PP) For Paving Block Mixture Materials
type: item
description: Waste has always been a major problem in the environment due to the lack of public knowledge in waste management. One type of waste commonly generated by people daily is plastic waste. One of the efforts that can be made to utilize plastic waste is to incorporate it as a mixture material in the production of paving blocks. The purpose of this study is to compare the mechanical properties of paving blocks for each type of plastic used, both in terms of compressive strength and water absorption. The methods employed include data collection and analysis, as well as laboratory testing. The findings indicate that HDPE plastic exhibits the highest compressive strength among the three types, while PP plastic shows the best water absorption performance, with HDPE also demonstrating favorable absorption characteristics. These results imply that plastic waste, particularly HDPE, can be effectively utilized as a sustainable alternative material in non-structural construction applications such as paving blocks, contributing to waste reduction efforts and promoting environmentally friendly construction practices. Thus, it is hoped that this research can serve as a reference in the processing of plastic waste in the fields of both architecture and environmental engineering.
creator: Ihsan Abadi
creator: BP Samadikun
creator: HS Huboyo
rights: Copyright (c) 2026 Ihsan Abadi, BP Samadikun, HS Huboyo https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-06
publication date: 2026-03-06
volume: 5
number: 8
starting page: 10616
ending page: 10628
doi: 10.59141/jrssem.v5i8.1376