JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS

Digital Marketing Implementation in the Handicraft Industry

Adelia Rizki Nur Azizah — 2025-10-17

The advancement of digital technology encourages entrepreneurs, including MSMEs in the handicraft sector, to adapt through relevant and effective marketing strategies. This study examines the implementation of digital marketing at Arna Decor, a student-run business specializing in MDF wood-based home decoration. The background of this research is based on the limited utilization of digital media by business owners, such as inconsistency in visual content on social media and the suboptimal use of digital promotion features. This study aims to evaluate the digital marketing strategies implemented and their impact on brand awareness and sales performance. A descriptive qualitative method with a case study approach was used. Data were collected through direct observation, documentation of social media and marketplace insights, and relevant literature studies. The strategies implemented include visual storytelling on social media (Instagram and TikTok), optimization of paid advertising on marketplaces (Shopee, Tokopedia, TikTok Shop), and promotional expansion through affiliate programs. The results show significant improvements: Instagram profile visits increased by 155.6%, TikTok content views grew, and sales on marketplaces rose consistently. The effectiveness of these strategies is reflected in the ROAS ratio of 4.77 on Shopee Ads and an ROI of 43.7 in Shopee's affiliate program. Positive customer reviews further reinforced trust in the brand. It can be concluded that structured and consistent digital marketing implementation can enhance visibility, market reach, and brand image in the handicraft industry.

Determination of Organizational and Individual Factors on Teacher Performance and Achievement

Panca Tuah Tuha — 2025-10-17

Teacher performance is a strategic component in ensuring the effectiveness of the learning process and the achievement of educational goals. This study aims to examine the influence of organizational culture, communication, discipline, and competence on teacher performance and its impact on teacher achievement. The research was conducted at SMAN 1 Kelapa, Bangka Barat Regency, using a quantitative approach with an associative-causal design. The population consisted of 42 teachers, selected through a census method. Data were collected using a Likert-scale questionnaire and analyzed through multiple and simple linear regression using SPSS version 24.0. The findings reveal that all four independent variables—organizational culture, communication, discipline, and competence—have a simultaneous and significant effect on teacher performance, with an adjusted R² value of 0.701. Each variable also has a significant partial effect, with competence emerging as the most dominant factor. Furthermore, teacher performance has a positive and significant influence on teacher achievement, with an adjusted R² value of 0.586. These results indicate that the improvement of teacher achievement is highly dependent on performance quality, which is shaped by the synergy between organizational and individual factors. The study implies that enhancing teacher achievement requires strengthening inclusive organizational culture, fostering effective communication, reinforcing discipline through professional awareness, and continuously developing teacher competence to support optimal and sustainable performance.

Self-Efficacy as an Intervening Variable in the Effect of Social Media on Entrepreneurial Intention: Evidence from Universitas Muara Bungo, Jambi

Nur Ika Effendi — 2025-10-17

The advancement of digitalization has not only transformed the way students acquire information but also fostered a new orientation toward career choices, particularly by enhancing entrepreneurial intentions. This study aims to investigate the impact of social media on self-efficacy and entrepreneurial intention among students, with self-efficacy serving as a mediating variable. A quantitative approach was employed by surveying 101 active students during the even semester of the 2024/2025 academic year, selected through proportionate stratified random sampling. Data were analyzed using Smart-PLS 4, and the results revealed that both social media and self-efficacy exert a positive and significant influence on entrepreneurial intention. Self-efficacy has been proven to fully mediate the relationship between social media and interest in entrepreneurship. These findings underscore the strategic role of higher education institutions, particularly Universitas Muara Bungo, in strengthening self-efficacy development programs, optimizing the use of social media as a learning tool, designing more relevant and effective entrepreneurship curricula, and establishing entrepreneurship laboratories and business incubator centers. Such initiatives are expected to enhance students’ entrepreneurial intentions, create future employment opportunities, and contribute to economic growth in Bungo Regency.

Financial Literacy and Financial Self-Efficacy to Improve Financial Bootstrapping and business performance

Dhoni Rizky Widya Mardika — 2025-10-17

Analyzing the impact of financial self-efficacy and financial literacy on financial bootstrapping is the aim of this study. Additionally, this study looked at how financial bootstrapping affected the performance of businesses. The importance of financial bootstrapping as a tactic to be used in circumstances where capital is limited is clarified by this study for MSME. MSMEs are expected to need to increase their financial self-efficacy and financial literacy in order to improve financial bootstrapping. Purposive sampling methods were employed to collect data from MSME in Indonesia's Central Java Province. A total of 520 samples were tested using structural equation modeling. Financial bootstrapping is positively and statistically significantly impacted by financial self-efficacy and financial literacy. Business performance is significantly and favorably impacted by financial bootstrapping. Given the narrow focus of this study, it is conceivable that the limited economic circumstances of each micro, small, and medium-sized business (MSME) may make the use of financial bootstrapping difficult in other situations. To sustain positive business performance in the early phases of their venture, entrepreneurs may use financial bootstrapping strategies. The organization needs to improve financial self-efficacy and financial literacy in order to make financial bootstrapping easier to implement. The government might raise awareness of the importance of financial management and provide financial literacy training to encourage efficient financial management. Several studies have looked into how financial bootstrapping affects business performance and have found that it can have a favorable effect on a company's success. Nevertheless, no study has been done to look at the variables that could influence financial bootstrapping. The conclusion of this study is that the higher the financial literacy and self-efficacy, the more financial bootstrapping increases, besides that financial bootstrapping can improve business performance.

The Effect of Interest Rates and Inflation on Profitability (ROA) of Financial Companies in the Banking Sector Listed on the IDX

Sawung Prakoso — 2025-10-17

The current phenomenon in Indonesia has experienced an increase in interest rates in the 2021-2024 period, with the explanation that Indonesia had the highest interest rate value reaching 6.10% in 2024. And Indonesia had the highest and lowest interest rate value in 2021 at 3.52%. Then the interest rate or BI rate is a provision given by Bank Indonesia so that the interest rate is also a reference for banks in determining how much of the profit will be offered to customers in the form of interest. Interest rates have a reference that fluctuates directly on the net interest margin of the banking sector, which has a direct impact on company profitability. So the population in this study was 47 (forty-seven) companies, using Simple Random Sampling which was carried out randomly and each population had an equal opportunity to be selected as a sample. And Purposive Sampling, a type of sampling chosen based on certain criteria determined by the researcher according to the research objectives. then being sorted into 23 (twenty-three) companies that met the requirements as samples in this study. Based on the results of partial tests and the results of simultaneous tests of interest rates and inflation on profitability. So it can be concluded that interest rates and inflation together have a significant influence on profitability. So that interest rates and inflation have an impact on profitability because high inflation can reduce bank profitability by reducing people's purchasing power and the risk of bad credit, while increasing interest rates generally increase bank profitability because interest income increases, but can also increase the cost of funds and credit risk.

Study of Implementation of Fiscal Correction as an Effort to Efficiently Pay Income Tax Payable for Corporate Taxpayers

R Taufik Hidayat — 2025-10-17

The tax law in Indonesia adheres to Self Assesment System which requires taxpayer to calculate, pay, and reporting their tax obligations, this system will make it difficult for taxpayers who do not understand the applicable tax law which can result in overpayments and underpayments of tax payable. For the taxpayers, payment of taxes is one of any cost that will reducing margin contributions. To achieve tax payment efficient, legal withholding tax, and increase financial performance we need Tax Planning for reducing tax cost overall. One of tax planning is commercial income correction to the fiscal income statement in Income Tax. Fiscal Correction is correcting the commercial income statement to the fiscal income statement which accept by tax authorities.This research uses a qualitative method with a case study in PT. XYZ Jakarta by describing, recalculating, and analyzing the result in accordance with applicable tax law so that the financial report of PT. XYZ are in accordance with the applicable tax law (Fiscal Financial Statement), this is called fiscal correction of financial reports. Fiscal Correction of Income Statement is legal point for withholding tax payment as per Tax Regulation (Undang-undang RI) No.28/2007 and No.36/2008. Application of Tax Planning with Fiscal Correction reducing tax payment from Rp. 59.419.480 to Rp. 39.497.348,- that mean will save Rp.19.922.132 of tax payment. This research shows that tax payment can be planned so that tax payments owed can be smaller or saving tax payment by making fiscal correction of financial report.

Optimizing the Location of Pupuk PLO Branch Offices in the South Sumatra and South Sumatra Region

Prillia Haliawan — 2025-10-17

In the past five years, PLO fertilizers in the Southern Sumatra (Sumbagsel) operational area, which covers six provinces, have experienced 11 complaints originating from customer complaints (PBSN, retail market, and government), related partners such as trucking companies, warehouse parties, as well as internal PLO Fertilizer parties. These complaints have not been optimally managed because there is no PLO fertilizer branch office in the Sumbagsel working area. This has impacted the last five-year period, during which there has been a decline in PLO fertilizer sales in the Sumbagsel work area, with a decrease ranging from 10% to 15%. The aim of this research is to encourage the availability of PLO fertilizer branch offices in the Sumbagsel work area. The method in this study uses a qualitative approach with source triangulation through in-depth and structured interviews conducted repeatedly with informants who meet specific criteria. The research results identified six key success factors in determining strategic locations for PLO fertilizer branch offices in the Sumbagsel working area. These six factors were obtained from processing and analysis using the rating factor method. The processing results show that South Sumatra Province, with its capital Palembang, received the highest ranking weight compared to other provinces, which is 77.77. It is recommended that the city of Palembang be designated as the location for a branch office that manages and serves PLO Fertilizers in the South Sumatra working area. With six key success factors inherent in the city of Palembang, it is expected that operational productivity in the South Sumatra working area will grow and improve.

Building Academic Integrity: The Influence of Self-Efficacy, Ethical Environment, and Machiavellian Traits on Whistleblowing Intention of Accounting Students in Greater Jakarta

Reni Suwandi Ade Puspita — 2025-10-17

Academic fraud is a critical issue among students, undermining the integrity of educational systems and the quality of graduates. This study examines the impact of ethical environment, machiavellian traits, and self-efficacy on whistleblowing intention in the context of academic fraud among accounting students in the Greater Jakarta area. A quantitative approach was employed, with questionnaires distributed to 471 respondents selected using Roscoe's sampling method. The Theory of Planned Behavior (TPB) was used as the theoretical framework. Data analysis was performed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that self-efficacy is the most dominant factor, followed by the ethical environment and machiavellian traits, all positively influencing whistleblowing intention. This study contributes to the development of TPB in the academic context and offers practical insights for educational managers to design policies aimed at preventing academic fraud, emphasizing the importance of enhancing self-efficacy and creating a supportive ethical environment.

An Evaluation of the Implementation of the Village Financial System (SISKEUDES) and Its Effect on the Effectiveness of Budget Realization Reporting in Puntang Village

Keri Boru Hotang — 2025-10-17

The Village Financial System (SISKEUDES) is a digital application developed by the Ministry of Home Affairs in collaboration with the Financial and Development Supervisory Agency (BPKP), based on Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This system was introduced to improve efficiency, transparency, and accountability in managing village finances. The release of SISKEUDES version 2.0 represents a digital innovation designed to assist village officials in the preparation and reporting of budget realization, particularly in Puntang Village, Palembang City. However, its implementation still presents several challenges for the village apparatus. This study aims to explore and describe the evaluation implementation of the SISKEUDES application in Puntang Village, Palembang City, and to identify the obstacles that hinder its effectiveness. The research adopts a qualitative case study approach, employing in-depth interviews with key informants, including the Village Head, the Head of Village Planning, and the Head of Village Finance. Data analysis is guided by Charles O. Jones’ Policy Implementation Theory, which encompasses stages of organization, interpretation, and application. The findings reveal two major issues: (1) insufficient readiness and capacity of human resources within the village government, particularly regarding technical skills and understanding of the system; and (2) recurring technical barriers, such as unstable internet access and limited technical support. These issues indicate that the implementation of SISKEUDES in Puntang Village has not yet reached an effective or optimal level. This research is expected to serve as an evaluative reference for improving digital-based financial management in villages. It highlights the need for ongoing training, improved infrastructure, and strengthened monitoring and evaluation mechanisms in future implementations.

Job Grade Development To Ensure Internal Fairness At Pt. Xyz Bekasi

Triana Refelina — 2025-10-17

Internal fairness or internal equity, in the context of rewards or compensation is a crucial aspect of any organization to ensure that each job is valued according to its importance in achieving organizational objectives. Various methods can be used to evaluate jobs, including the ranking method, the classification method, and the point method. In the point method, jobs are assessed relative to other jobs based on four generic compensable factors: Responsibility, Skills, Effort, and Working Conditions. These four compensable factors can be further elaborated to meet the company's needs. Job evaluation at PT. XYZ, was conducted using the Point Method, on 60 job titles. Determination of compensable factors for PT XYZ was obtained from interviews conducted by researcher with the Directors of PT. XYZ and focused group discussions (FGD) with a counterpart team which is appointed to represent each department. There are 10 compensable factors used as follows: The Responsibility Factor is described into 4 factors, namely Responsibility for work results, Responsibility for fund/budget management, Responsibility for assets and Responsibility for Human Resources. The description of the Expertise Factor is divided into 2 factors, namely Education & Experience and Interpersonal Skills. The description of the Effort Factor is divided into 2 factors, namely Physical Effort and Mental Pressure. The description of the Working Condition Factor is divided into 2 factors, namely Work Environment and Job Risk. The 10 compensable factors were rated and weighted using the paired comparison method. Then, by multiplying the rating and weight of each compensable factor, a job score was obtained for each job. All job scores were then sorted and grouped into 10 job grades.

The Effect of Capital Expenditure and Balancing Funds on Regional Financial Performance Through Regional Original Revenue

Philep Njonjie — 2025-10-17

This study aims to examine the effect of capital expenditure and balancing funds on regional financial performance, with regional original revenue serving as a mediating variable. The research encompasses 12 regencies and 3 cities in the provinces of Maluku and North Maluku. This study employs a quantitative approach utilizing a census sampling method. Secondary data were obtained from the Budget Realization Reports (LRA) published by the Supreme Audit Agency (BPK) of the Republic of Indonesia for the period 2020-2023, yielding 60 observational data points. Data analysis was conducted using the Partial Least Square (PLS) method with WarpPLS 8.0 software at a significance level of 5%. Regional financial performance was measured using two key metrics: the effectiveness ratio of regional original revenue and the fiscal decentralization degree ratio. The empirical findings reveal that: (1) Capital expenditure demonstrates a significant positive effect on regional original revenue (coefficient = 0.179; p = 0.027); (2) Balancing funds exhibit a significant positive effect on regional original revenue (coefficient = 0.449; p < 0.001); (3) Capital expenditure shows a significant positive effect on regional financial performance (coefficient = 0.190; p = 0.021); (4) Balancing funds do not significantly affect regional financial performance (coefficient = 0.087; p = 0.172); (5) Regional original revenue demonstrates a significant positive effect on regional financial performance (coefficient = 0.870; p < 0.001). The study establishes that regional original revenue mediates the relationship between capital expenditure and regional financial performance, as well as the relationship between balancing funds and regional financial performance. These findings indicate that enhancements in capital expenditure and balancing funds can improve regional financial performance through the intermediary mechanism of increasing regional original revenue. The research model demonstrates robust predictive capability with an R-squared value of 75.8% for the regional financial performance variable.

The Effect of Work Discipline and Workload on the Performance of Bekasi City KPU Employees

M. Andrean — 2025-10-17

There is a gap in the performance targets of the Bekasi City KPU as seen from the performance measurement of the Key Performance Indicators (KPIs) for 2024 at the Bekasi City KPU secretariat, with the majority of targets set at 90% to 100%, while for the 2024 KPIs at the Bekasi City KPU, some only target 5% to 25%. The Bekasi City KPU still uses manual attendance. The Bekasi Mayor's regulation prohibits the addition of workers, and employees face a high workload due to the overlapping schedules of the general election and regional elections. This study aims to determine the effect of work discipline and workload on the performance of Bekasi City KPU employees. This study uses a quantitative approach with a saturated sample technique, where the entire population is the sample. The population of Bekasi City KPU employees is 32. The questionnaire was distributed to respondents via Google Forms. The analysis in this study uses multiple regression analysis. Data processing uses the SPSS version 27 software tool. The results of this study found that 1. work discipline has a partial positive and significant effect on employee performance with a t-value of 3.076 > t-table 2.048 and a significant value of t 0.005 < 0.05, 2. workload has a partial positive and significant effect on employee performance with a t-value of 2. 060 > t-table 2.048 and a significant value of t 0.048 < 0.05, and 3. work discipline and workload have a simultaneous positive and significant effect on employee performance with a t-value of 9.611 > F-table 3.33 and a significant value of F 0.001 < 0.05. The coefficient of determination (R2) has an R Square value of 0.399 or 39.9%.

The Influence of TikTok Ads and Consumer Behavior on Purchasing Decisions at Sari Kusuma Eye Therapy Services 99

Hamzah Ali Abdullah — 2025-10-17

This study aims to analyze the influence of TikTok Ads and consumer behavior on purchasing decisions in Sari Kusuma 99 eye therapy services. The main problem raised is the still limited understanding of the effectiveness of digital marketing through the TikTok platform and how consumer behavior plays a role in the purchasing decision-making process in healthcare services. This study uses a quantitative method with a survey approach. Data were collected through questionnaires distributed to respondents who had seen or been exposed to Sari Kusuma 99 TikTok Ads. The data analysis technique was carried out using Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of the SmartPLS version 3 application to obtain more accurate and comprehensive results. The results show that TikTok Ads and consumer behavior simultaneously have a significant influence on purchasing decisions, with an R Square value of 83.3%. Consumer behavior was found to be the most dominant factor in influencing purchasing decisions, while TikTok Ads also have a significant influence although at a more moderate level. These findings emphasize the importance of integrating digital marketing strategies with an understanding of consumer behavior to increase promotional effectiveness while driving purchasing decisions in the digital business era. This research is expected to contribute to the development of digital marketing theory and become a practical reference for healthcare companies in designing more effective, targeted, and highly competitive promotional strategies.

Brand Image, Price Perception and Product Quality Factors That Influence The Iphone Purchase Decision of STIE Tri Bhakti’s Students

Fitrasyah Nurmulya — 2025-10-17

The contradiction between students' financial capabilities and their purchasing decisions for premium products such as iPhones shows that there are strong psychological and perceptual factors. The purpose of this study is to determine the influence of brand image, price perception, and product quality on iPhone smartphone purchasing decisions among students at STIE Tri Bhakti Bekasi City. This study uses quantitative research methods. The sampling technique uses purposive sampling. The criteria for selecting respondents are those who have used and are active users of iPhone smartphones. This study is supported by SPSS software version 26 to obtain research results. The results of this study determine that 1. Brand image partially has a positive and significant effect on purchasing decisions; the t-value is 8.164. t-table 1.664, the significance level is 0.000 < 0.005, so hypothesis one is accepted. 2. Price perception partially has a positive and significant effect on purchasing decisions; the t-value is 3.214. t-table 1.664, the significance level is 0.002 < 0.005, so hypothesis two is accepted. 3. Product quality partially has a positive and significant effect on purchasing decisions; the calculated t value is 6.721 > t table 1.664, and the significant level is 0.000 < 0.005, so the third hypothesis is accepted. 4. Brand image, price perception, and product quality simultaneously have a positive and significant effect on purchasing decisions; the calculated f value is 134.855 > ft table 2.72, and the significant level is f 0.000 < 0.05, so the fourth hypothesis is accepted. The coefficient of determination (R²) has an R-square value of 0.829, or 82.9%, which means that the independent variables, namely brand image, price perception, and product quality, can explain purchasing decisions by 82.9%, while the remaining 17.1% is explained by other variables.

The Role of Financial Management in the Effectiveness of Entrepreneurship Training Programs for MSMEs in Bekasi City

Stella Nathasya — 2025-10-17

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, including Bekasi City which serves as a vital hub for trade and services. Despite their significant contributions to employment generation and income distribution, many MSME actors continue to face fundamental challenges in financial management, such as the absence of routine bookkeeping, the mixing of personal and business finances, and limited ability to prepare simple cash flow statements and budgets. These weaknesses often lead to liquidity problems, misallocation of working capital, and restricted access to formal financing, thereby affecting business sustainability. This study aims to analyze the role of financial management in improving the effectiveness of entrepreneurship training, particularly in fostering financial behavioral change among MSMEs in Bekasi. The research employed a qualitative descriptive approach through interviews, observations, and document studies, and the data were analyzed using an interactive model. The findings indicate that integrating cash flow planning, budgeting, simple bookkeeping, and financial evaluation modules into the training curriculum had a positive impact on participants’ financial literacy. Indicators of improvement include increased regularity in transaction recording, more disciplined budget preparation, and clearer separation of personal and business finances. Training effectiveness was further enhanced through case-based learning, direct practice, and post-training mentoring; participants who received 3–6 months of mentoring demonstrated higher consistency in financial record-keeping compared to those who only attended short-term training. Moreover, the introduction of digital financial literacy through mobile-based bookkeeping applications accelerated the adoption of modern financial practices. The study concludes that training effectiveness is not solely determined by module design, but also by social and institutional support that connects MSMEs with their supporting ecosystem. These findings contribute to the development of a collaborative training model that integrates digital financial literacy and sustainable mentoring to strengthen MSME financial resilience and competitiveness in both local and regional markets.