https://www.journal.jis-institute.org/index.php/ijbmer/issue/feedInternational Journal of Business, Management and Economics2026-08-26T14:10:20+07:00Dr. Abdul Basyithijbmer@jis-institute.orgOpen Journal Systems<p><strong><a href="https://journal.jis-institute.org/index.php/ijbmer/issue/archive">Open Access Journal</a> </strong></p> <p><strong>e-ISSN: <a href="https://portal.issn.org/resource/ISSN/2746-1351">2746-1351</a></strong></p> <p><em>International Journal of Business, Management and Economics (IJBME) </em>is a peer-reviewed journal that publishes original research papers. IJBME has been published since 2020, published by <a href="https://www.jis-institute.org/">Jeramba Ilmu Sukses (TRI-JIS)</a> under the publishing division, which is called the <a href="https://www.jis-institute.org/">Training & Research Institute Jeramba Ilmu Sukses</a>.</p> <p><span data-preserver-spaces="true">Jeramba Ilmu Sukses (JIS) foundation, established by a notarial deed, is a foundation engaged in formal and informal education, including the publication of scientific journals, as per the official legal document issued by the Notary Office - PPAT Kgs. Yusrizal, S.SH, M.Kn., with Number 64 dated December 23, 2020. JIS has also been registered with the Ministry of Law and Human Rights of the Republic of Indonesia, Directorate General of General Legal Administration, with Number: AHU-Ah.01.060023060 dated December 30, 2020. JIS has also obtained a Business Identification Number (NIB) 9120210032636, issued on October 23, 2019, and with the 1st amendment on February 24, 2021, issued by the Investment Coordinating Board (BPKM). In addition, JIS has also been registered with the Ministry of Finance of the Republic of Indonesia, Directorate General of Taxes, Regional Office of DJP South Sumatra, and the BABEL Islands, KPP Pratama Palembang Ilir Timur, with Number S-22551KT/WPJ.03/KP.0203/2019 dated October 16, 2019. These official documents, a testament to JIS's legal standing, can be accessed at this </span><a class="editor-rtfLink" href="https://drive.google.com/file/d/1p4wBUcTdIw6_p8EDldXoDmXjNsTVyYzK/view?usp=sharing" target="_blank" rel="noopener"><span data-preserver-spaces="true">LINK</span></a><span data-preserver-spaces="true">, reinforcing JIS's credibility.</span></p> <p>It is currently published quarterly (<strong>February, May, August and November</strong>). Areas of research include, but are not limited to, Global Business, Transition Issues, Economic Growth and Development, Economics of Organizations and Industries, Finance and Investment, Strategic Management, Human Resources, Marketing, Innovations, and Public Administration. e-ISSN: <strong> <a href="https://portal.issn.org/resource/ISSN/2746-1351">2746-1351</a></strong>. The Digital Object Identifier (DOI) is assigned to each published article and the journal is indexed by <a href="https://search.crossref.org/search/works?q=+2746-1351&from_ui=yes">Crossref</a>, <a href="https://www.dimensions.ai/submit-journal-and-book-titles/">Dimensions</a> and Google Scholar, <a href="https://journals.indexcopernicus.com/search/journal/issue?issueId=all&journalId=69370">Copernicus</a> and <a href="https://garuda.kemdikbud.go.id/journal/view/20583">Garuda.</a></p> <p><span class="HwtZe" lang="en"><span class="jCAhz ChMk0b"><span class="ryNqvb">IJBME is also accredited by <a href="http://arjuna.kemdikbud.go.id/#/beranda">the Indonesian National Journal Accreditation (ARJUNA) under the Indonesian Ministry of Education, Culture, Research, and Technology</a>, which is ranked as</span></span></span><span class="HwtZe" lang="en"><span class="jCAhz ChMk0b"><span class="ryNqvb"> <a href="https://drive.google.com/file/d/1VfXgY88jDXDx1vO3TP0pOxv4dBvRs2lv/view?usp=sharing"> SINTA 3 rating</a> based on Surat Keputusan Direktur Jenderal Riset dan Pengembangan, Kementrian Pendidikan Tinggi, Sains dan Teknologi Nomor 156/C/C3/KPT/2026, Tanggal 7 April 2026 that can be download from this ARJUNA's Website: https://arjuna.kemdiktisaintek.go.id/#/pengumuman/710. </span></span></span><span class="HwtZe" lang="en"><span class="jCAhz ChMk0b"><span class="ryNqvb">Here is the link to the <a href="https://sinta.kemdikbud.go.id/journals/google/10743">SINTA Website.</a><br /></span></span></span></p> <p>This journal utilizes the PKP PN system to create a distributed archiving system among participating libraries. It permits those libraries to create permanent archives of the journal for preservation and restoration.</p> <p>The <strong>double blind review</strong> process will take up to 8 weeks to complete.</p> <p>We accept two types of articles, namely empirical research and theoretical papers. The following types of manuscripts can be submitted to the journal:<br />Research paper, which is a final report on the finished original experimental study (the structure is Abstract, Introduction, Literature review, Method, Results, Discussion, and Conclusion);<br />The theoretical paper, which is devoted to the theoretical study of the problem, complies with the journal’s scope (the structure is Abstract, Introduction, Theoretical Basis, Results, Discussion, and Conclusion).</p>https://www.journal.jis-institute.org/index.php/ijbmer/article/view/3513Corporate Profitability as a Driver of Sustainability: Insights from Emerging Market2026-06-16T17:19:21+07:00Mohamad Nur Utomomnurutomo@borneo.ac.idNursia Nursianursia_fe@borneo.ac.idKaujan Kaujankaujan@borneo.ac.idFerica Christinawati Putri1fericacputri@borneo.ac.idNunung Nurhasanahnunungnurhasanah356@gmail.com<p>This study analyses the relationship between corporate financial characteristics, geopolitical risk, organizational complexity, and corporate sustainability. Specifically, this study examines the effect of leverage and sales growth on profitability, the effect of profitability on sustainability, the moderating role of geopolitical risk, and the mediating role of organizational complexity. The study uses a quantitative approach with secondary data and is analysed using partial least squares-based structural equation modelling (PLS-SEM). Model evaluation is conducted through goodness-of-fit testing, collinearity, and structural path significance. The results show that leverage has a positive and significant effect on profitability, while sales growth has no significant effect. Profitability has a positive effect on sustainability, but this effect weakens significantly in conditions of high geopolitical risk. Organizational complexity has a positive effect on sustainability, but does not mediate the relationship between profitability and sustainability because profitability does not have a positive effect on organizational complexity. These findings confirm that the relationship between financial performance and sustainability is contextual and influenced by external factors. This study contributes by integrating geopolitical risk and organizational complexity in explaining the dynamics of the relationship between financial performance and corporate sustainability.</p>2026-08-02T00:00:00+07:00Copyright (c) 2026 Mohamad Nur Utomo, Nursia, Kaujan, Ferica Christinawati Putri, Nunung Nurhasanahhttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3643The Effect of Free Nutritious Meals (MBG) on Economic Growth of South Sumatera2026-07-21T14:22:11+07:00Megry Fatra Humbaramegryfhx@gmail.comAbdul Basyithabdulbasyith764@gmail.comFitriya Fitriyafitriya.fauzi@ymail.com<p>The Free Nutritious Meals (MBG) program is one of Indonesia's flagship government initiatives aimed at improving nutritional status, strengthening human capital, and promoting inclusive economic development. Beyond its social objectives, the program is expected to stimulate regional economic activity through increased demand for locally produced food commodities, employment creation, and multiplier effects across agricultural and food supply chains. However, empirical evidence regarding its contribution to regional economic growth remains limited. This study examines the impact of the MBG program on economic growth in South Sumatra Province by comparing regional economic performance before (2023–2024) and after (2025) the implementation of the program. A quantitative comparative research design was employed using a before-and-after approach. The study focuses on six districts and municipalities representing the highest and lowest Human Development Index (HDI) categories. Data were obtained from official publications of the Central Statistics Agency (BPS) of South Sumatra Province. The analysis applies descriptive statistics, paired-samples <em>t</em>-tests, and simple linear regression to evaluate the program's economic impact. The findings reveal a statistically significant increase in regional economic growth following the implementation of the MBG program. The regression results further indicate that the program exerts a positive and significant influence on economic growth, suggesting that government expenditure on nutrition programs functions as an effective fiscal stimulus capable of generating local economic multiplier effects. Moreover, the analysis demonstrates that the program produces stronger economic impacts in regions with lower HDI, implying that less-developed areas derive greater benefits from public investments in nutrition and human capital. These findings support Keynesian fiscal theory and human capital theory, highlighting the dual role of nutrition programs as instruments for improving social welfare and promoting regional economic development. The study recommends prioritizing MBG implementation in disadvantaged regions while strengthening local agricultural supply chains to maximize its long-term economic benefits.</p>2026-08-02T00:00:00+07:00Copyright (c) 2026 Megry Fatra Humbara, Abdul Basyith, Fitriyahttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3583Strategy Formulation and Implementation in Indonesian Public Hospitals: A Multiple Case Study2026-06-28T10:57:48+07:00Sinta Sintasintabtmardiman@gmail.comSiswani Siswanisiswanisanusi03@gmail.comRestika Osin Sukurrestysukur9@gmail.comReza Hapidrehapid.md@gmail.comMira Veranitamira.veranita@ars.ac.id<p>Effective strategy formulation and implementation remain among the most persistent challenges confronting public hospital management in developing country contexts, where institutional complexity, resource constraints, and regulatory turbulence shape organizational decision-making in distinctive ways. This study employs a qualitative multiple case study design to investigate how public hospitals in West Java Province, Indonesia, formulate and implement organizational strategies, and what factors mediate the gap between strategic intent and operational reality. Data were collected from three Type B public hospitals, referred to pseudonymously as RS A, RS B, and RS C, through 30 in-depth interviews with hospital directors, strategic planning managers, department heads, and frontline staff, supplemented by document analysis of hospital strategic plans (RENSTRA), performance reports, and board meeting minutes over a six-month field period. Thematic analysis following Braun and Clarke (2006) identified four overarching themes: (1) the politics and processes of strategy formulation, (2) the strategy-structure alignment challenge, (3) human resource and leadership factors in strategy implementation, and (4) performance monitoring and adaptive strategy. Findings reveal that strategy formulation in Indonesian public hospitals is characterized by isomorphic compliance pressures that constrain genuine strategic choice, while implementation is critically shaped by middle management capacity, organizational culture, and the coherence of performance management systems. The study contributes a contextually grounded theoretical framework for understanding strategy processes in public health organizations and offers practical implications for hospital governance reform</p>2026-08-02T00:00:00+07:00Copyright (c) 2026 Sinta, Siswani, Restika Osin Sukur, Reza Hapid, Mira Veranitahttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3604The Effect of Work Competence and Work Discipline on Contract Employee Performance with Motivation as Intervening Variable: The Case of Ogan Ilir Regional Disaster Management Agency2026-07-05T16:11:21+07:00Arifqi Baharaarifqibaharaaa@gmail.comFatimah Fatimahfatimahma@yahoo.co.idTrisniarty Adjeng Moelyatiadjengmoelyatietrisniarty@gmail.com<p>This study aims to determine the effects of competence and work discipline on the performance of contract employees at the Regional Disaster Management Agency (BPBD) of Ogan Ilir Regency, with work motivation as an intervening variable. This research is associative. The variables used by the researcher are competence, work discipline, work motivation, and performance, which are developed into 12 indicators. The population of this study consists of all contract employees of BPBD Ogan Ilir Regency, totaling 139, while the sample comprises 120 contract employees selected using Simple Random Sampling. The data used in this study are primary data collected through questionnaires. The data analysis technique employed is Structural Equation Modeling (SEM) using the LISREL application program. The results of this study indicate that: 1) Competence has a significant effect on the work motivation of contract employees at BPBD Ogan Ilir Regency. 2) Work discipline has a significant effect on the work motivation of contract employees at BPBD Ogan Ilir Regency. 3) Work motivation has a significant effect on the performance of contract employees at BPBD Ogan Ilir Regency. 4) Competence does not have a significant effect on the performance of contract employees at BPBD Ogan Ilir Regency. 5) Work discipline does not have a significant effect on the performance of contract employees at BPBD Ogan Ilir Regency. These findings indicate that work motivation acts as an intervening variable in the relationship between competence and work discipline on the performance of contract employees at BPBD Ogan Ilir Regency.</p>2026-08-02T00:00:00+07:00Copyright (c) 2026 Arifqi Bahara, Fatimah, Trisniarty Adjeng Moelyatihttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3612The Effect of Motivation, Discipline and Leadership on Commitment of Management: The Case of Indonesian Tenis Table Association (PTMSI) Muara Enim2026-07-10T08:25:02+07:00Afri Yenyapriyeny85@gmail.comSri Rahayuayu_mir67@yahoo.comDiah Isnaini Asiatidiah_isnaini@yahoo.com<p>This study aims to determine the influence of motivation, discipline, and leadership on administrators' commitment at the Indonesian Table Tennis Association (PTMSI) Muara Enim, both simultaneously and partially. The research problems in this study are to examine how motivation, discipline, and leadership simultaneously affect the commitment of PTMSI Muara Enim administrators, and how each variable partially affects their commitment. The data used in this study are primary data collected through the distribution of questionnaires to 89 PTMSI Muara Enim administrators. The analytical method employed is multiple linear regression. Before the analysis, the research instruments were tested for validity and reliability. Furthermore, classical assumption tests were conducted, including tests for normality, multicollinearity, and heteroscedasticity. The results indicate that motivation, discipline, and leadership simultaneously have a positive and significant effect on the commitment of PTMSI Muara Enim administrators. Based on the findings, motivation, discipline, and leadership, both partially and simultaneously, have a positive and significant effect on administrators' commitment at the Indonesian Table Tennis Association (PTMSI) Muara Enim. Leadership is the most dominant variable influencing administrators' commitment</p>2026-08-02T00:00:00+07:00Copyright (c) 2026 Afri Yeny, Sri Rahayu, Diah Isnaini Asiatihttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3565A Comparative Analysis of Source Credibility Between Virtual and Human Influencers on the Purchase Intention of Generation Z2026-06-28T10:53:23+07:00alya Al-Ariqaalyariqa@gmail.comTomy Dwi Cahyonoalyariqa@gmail.com<p>The rapid advancement of artificial intelligence in digital marketing has introduced a new paradigm through the emergence of virtual influencers (VI) as substitutes for human influencers (HI). The presence of this algorithm-driven artificial appeal raises strategic questions regarding its effectiveness in shaping customer purchasing decisions. The objective of this study is to analyze how Generation Z consumers' perceptions of source credibility differ between these two types of influencers and how this affects their purchase intentions. Data were collected from 116 students at the Faculty of Economics and Business, Universitas Teknologi Sumbawa (UTS), utilizing a quantitative method with a causal-associative approach and multiple assessments. Linear regression modeling and Paired Sample T-Tests were employed for data analysis. The comparative test findings verify that human influencers generate a higher purchase intention (M=16.65 vs. M=15.58) and are considered significantly more credible (M=4.184 vs. M=3.917). However, regression analysis reveals that because the virtual influencer model eliminates the possibility of human error, it provides slightly superior causality prediction power and accuracy (R²=94.0% vs. R²=91.8%). Partial testing of the human influencer group indicates that the primary factors driving increased purchase intention are emotional closeness (X2.4) and review honesty (X2.5). These results provide strategic guidance for marketers on how to maximize the collaboration between human and computational efforts.</p>2026-08-05T00:00:00+07:00Copyright (c) 2026 alya Al-Ariqa, Tomy Dwi Cahyonohttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3585Internal and External Environmental Analysis of Hospital Organizations: A Strategic Management Study at Hospital X2026-06-28T11:03:28+07:00Ni Made Devi Santi Karlinawatidevisantikarlinawati@gmail.comNi Putu Tania Nadyanti TunggadewiTaniatunggadewi06@gmail.comNi Ketut Hanny Puspitaniketuthannypuspita@gmail.comMira Veranitamira.veranita@ars.ac.id<p>This study aims to analyze the internal and external environmental factors of Hospital X, a private hospital located in a district in Eastern Indonesia, as a basis for strategic formulation for 2026. The research employs a descriptive-analytical approach using the SWOT framework, Internal Factor Evaluation (IFE) matrix, External Factor Evaluation (EFE) matrix, Internal-External (IE) matrix, and the Quantitative Strategic Planning Matrix (QSPM). Data were collected through secondary data analysis, in-depth interviews, and direct observation. The IFE matrix yielded a total weighted score of 2.55, indicating a medium-level internal position in which weaknesses slightly dominate strengths. The EFE matrix produced a score of 2.42, reflecting a below-average responsiveness to external opportunities and threats. Positioning on the IE matrix places Hospital X in Quadrant V, suggesting a hold-and-maintain strategy centered on market penetration and product development. PESTLE analysis reveals significant regulatory influence from BPJS Kesehatan policies, low community purchasing power, digital technology opportunities, and geographic advantages. Porter’s Five Forces analysis shows low competitive rivalry but high supplier bargaining power. The SWOT cross-analysis generated 33 strategic alternatives, subsequently prioritized through QSPM. The top-ranked strategies include cash flow management and cost control (TAS = 3.76), building a referral network ecosystem (TAS = 3.61), and applying quality standards from the parent institution, Parent Hospital (TAS = 3.59). Findings suggest that Hospital X should pursue focused strategies in financial management, human resource development, service quality improvement, and digital ecosystem development to enhance competitiveness and sustainability.</p>2026-08-05T00:00:00+07:00Copyright (c) 2026 Ni Made Devi Santi Karlinawati, Ni Putu Tania Nadyanti Tunggadewi, Ni Ketut Hanny Puspita, Mira Veranitahttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3455The Effect of Digital Competencies on MSME Performance through Social Media Capability in Sumbawa Regency2026-05-02T17:05:56+07:00Ria_Alvina Rasaniriaalvina7@gmail.comAgus Santosorhiyavinus@gmail.com<p>This study aims to analyze the influence of digital competencies on the performance of MSMEs with social media capability as a mediating variable in Sumbawa Regency, Indonesia. The research investigates how internal resources are converted into strategic capabilities to sustain business existence amid the dynamics of the digital economy. A quantitative approach with an explanatory research design was utilized in this research. Primary data were collected through online and offline questionnaires, using a non-probability purposive sampling technique, involving 170 respondents from MSMEs on social media. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results showed that digital competency positively and significantly affects social media capability and directly impacts MSME performance. Social media capability played a strong mediating role in connecting technical competency with business outcomes. Conversely, mastery of technology without supported strategic- social media management capabilities will not provide maximum impact on business profitability. The dominance of respondents in the culinary sector (73.7%) and the use of visual platforms such as Instagram (39.4%) highlight that the success of MSMEs in Sumbawa Regency greatly depends on responsive digital interaction capabilities. These findings reinforce the application of the Resource-Based View (RBV), in which digital competencies serve as a crucial intangible asset in creating competitive advantage. In practice, this research provides policymakers with guidance on prioritizing the strengthening of digital capacity to enhance the sustainable performance of MSMEs in the era of digital transformation.</p>2026-08-05T00:00:00+07:00Copyright (c) 2026 Ria_Alvina Rasani, Agus Santosohttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3518 Sensemaking and Institutional Pressure in Digital Financial Reporting: A Phenomenological Study of the Use of SIPD-RI at the Regional Financial and Asset Management Agency (BPKAD) of Bekasi City2026-06-25T10:59:52+07:00Asep Pipin Hanapiasephanapi79@student.esaunggul.ac.idAgus Munandaragus.munandar@esaunggul.ac.id<p>This study aims to explore the essence of the experience (phenomenon) of using the Regional Government Information System (SIPD-RI) at the Regional Financial and Asset Management Agency (BPKAD) of Bekasi City. Using a Qualitative Phenomenology approach, this research focuses on the experiences of state apparatus in facing technical obstacles, the dynamics of human resource (HR) adaptation, and organizational mitigation efforts to maintain the effectiveness of digital financial reporting. Data were collected through in-depth interviews with key informants within the BPKAD of Bekasi City. Data analysis is based on the Main Theory of Sensemaking (Karl Weick) and the Supporting Theory of Institutional Isomorphism (DiMaggio & Powell). The results show that the coercive pressure from the central government mandating the use of SIPD-RI often clashes with the reality of technical obstacles such as server downtime and limited HR readiness, creating operational ambiguity. Through the sensemaking process, the organizational response is adaptively manifested by building a companion application (Local SIPD/SIMDA) and an internal helpdesk to mitigate crises. These findings confirm that in addition to formal institutional compliance, the ability to make sense of ambiguous situations and adapt at the local level is crucial to the success of regional financial digitalization transformation agendas.</p>2026-08-05T00:00:00+07:00Copyright (c) 2026 Asep Pipin Hanapi, Agus Munandarhttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3652The Influence of Service Quality, Religiosity, and Institutional Image on Zakat Interest of Muzakki (Case Study of Lazismu Pekalongan City)2026-07-29T13:17:25+07:00Suci Oktavianisuciokta122@gmail.comFadli Hudayasuciokta122@gmail.com<p>This study aims to examine the effect of service quality, religiosity, and institutional image on muzakki's interest in paying zakat at Lazismu. This research employed a quantitative method with an explanatory research approach. The population consisted of 210 muzakki, with a sample of 138 respondents selected using the Slovin formula. Data were collected through questionnaires, observation, and documentation. The collected data were analyzed using SPSS through several tests, including validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The findings indicate that service quality has a positive and significant effect on muzakki's interest in paying zakat, with a significance value of 0.000. Religiosity also has a positive and significant influence and becomes the most dominant factor affecting muzakki's interest in distributing zakat through amil zakat institutions. Furthermore, institutional image has a positive and significant effect on muzakki's zakat interest. Simultaneously, service quality, religiosity, and institutional image significantly influence muzakki's interest in paying zakat at Lazismu Pekalongan City. The Adjusted R Square value of 0.706 indicates that the independent variables explain 70.6% of muzakki's zakat interest, while the remaining 29.4% is influenced by other factors outside the study. These results suggest that improving service quality, strengthening religious awareness, and maintaining a positive institutional image can encourage greater public interest in distributing zakat through official zakat institutions.</p>2026-08-05T00:00:00+07:00Copyright (c) 2026 suci oktaviani, Fadli Hudayahttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3592Priority Analysis for Service Marketing Mix (7P) Improvement Based on Patient Perceptions Using Importance-Performance Analysis (IPA) at a SPV II Clinic2026-06-30T16:18:28+07:00Reza Hapidrehapid.md@gmail.comSinta Sintasintabtmardiman@gmail.comSiswani Siswanisiswanisanusi03@gmail.comA. Rohendiarohendi@ars.ac.id<p>Company clinics play a strategic role in maintaining employee health and organizational productivity. However, systematic evaluation of service quality from the patient's perspective is often not conducted in a structured manner, leaving management without an adequate basis for determining effective improvement priorities. The absence of objective, data-driven assessment frequently results in misallocated resources and unfocused quality improvement efforts. This study aims to analyze the priority of Service Marketing Mix (7P) improvements based on patient perceptions using Importance-Performance Analysis (IPA) at SPV II Clinic, a company-owned healthcare facility serving approximately 12,000 patient visits annually. A descriptive quantitative design with a survey approach was employed. The sample comprised 30 respondents selected through accidental sampling among patients who had received services at the clinic during the research period. The instrument used was a SERVQUAL-based questionnaire with 25 items covering five service quality dimensions: Tangible, Reliability, Responsiveness, Assurance, and Empathy, subsequently mapped to the seven 7P components. Prior to analysis, all items were confirmed valid and reliable through Pearson Product-Moment correlation and Cronbach Alpha testing. IPA results indicate that of 25 service attributes, one falls in Quadrant A (top improvement priority): service timeliness (R3). Fourteen attributes were in Quadrant B (maintain performance), six in Quadrant C (low priority), and four in Quadrant D (possible overkill). Based on 7P mapping, the Process component requires the most urgent attention, followed by Place (operating hours evaluation) and Product (medical equipment renewal). The People and Assurance dimensions emerged as the clinic's core strengths. This study offers methodological and practical contributions by integrating SERVQUAL, IPA, and the 7P framework as a comprehensive, data-driven tool for company clinic management to systematically prioritize service quality improvements.</p>2026-08-07T00:00:00+07:00Copyright (c) 2026 Reza Hapid, Sinta, Siswani, A. Rohendihttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3613Online Queue-Based Patient Registration in Hospital Services: A Qualitative Evaluation of Effectiveness at Kartika Husada Tk II Pontianak Hospital2026-07-10T08:20:40+07:00Nur Cahaya Kualuhnurcahayakualuh15@gmail.comA Rohendiarohendi@ars.ac.idArif Rachmanarif.rachman@idu.ac.id<p>This study examined the effectiveness of online queue-based patient registration at Kartika Husada Tk II Pontianak Hospital. The study, originally a master's thesis, was converted into a journal-style qualitative article and focused on three objectives: describing the implementation of the online queue system, identifying obstacles to its effectiveness, and explaining hospital efforts to improve service performance. Data were collected through interviews, observation, and documentation involving hospital leadership, administrative staff, IT staff, health information officers, and patients. The findings showed that the online queue system had been implemented through a web-based registration platform, but its use remained lower than that of offline registration. During the April-September observation period, offline registration totaled 31,192 patients, while online registration totaled 8,864 patients. The study found four major constraints: uneven digital literacy among patients, limited functional readiness among staff, technical disruptions and incomplete system integration, and insufficient coordination and standard operating procedures. Although the hospital had conducted socialization through banners, website information, information boards, and direct explanation by officers, these efforts had not yet substantially changed patient behavior. The study concludes that effectiveness is shaped not only by system availability but also by human resource readiness, patient adaptability, continuous socialization, and organizational capacity to integrate digital services into routine hospital operations</p>2026-08-07T00:00:00+07:00Copyright (c) 2026 Nur Cahaya Kualuh, A. Rohendi, Arif Rachmanhttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3491Sustainability Indicators, CSR as a Mediator, and Firm Performance in Indonesia’s Mining Industry2026-05-30T08:42:17+07:00Royhisar Martahan Simanungkalitroyhisar@esaunggul.ac.idJaka Suharnajaka.suharna@esaunggul.ac.idIvanca Earltina Mirandaivanca.earltina@ui.ac.id<p>This study aims to examine the effect of environmental indicators and environmental costs on financial performance, with Corporate Social Responsibility (CSR) serving as an intervening variable, in 11 mining subsector companies in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that environmental indicators/Proper ratings ≥ 3 (gold and green) and environmental costs averaging 3% of net profit positively influence CSR. However, environmental indicators do not have a positive effect on financial performance. In contrast, environmental costs and CSR show a positive impact on financial performance. Furthermore, CSR successfully mediates the relationship between environmental indicators, environmental costs, and financial performance. These results highlight that CSR can be adopted by mining companies as a strategic approach to enhance financial performance while maintaining environmental responsibility</p>2026-08-11T00:00:00+07:00Copyright (c) 2026 Royhisar Martahan Simanungkalit, Jaka Suharna, Ivanca Earltina Mirandahttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3657The Effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Asset (ROA) in Food Crop Subsector Companies Listed on the Indonesia Stock Exchange for the 2018-2025 Period2026-08-03T13:40:09+07:00Natasya Noor Safiranatasya@student.ac.idSalza Adzri Arismutiasalza.adzri@inaba.ac.idDevyanthi Syarifdevyanthisyarif@inaba.ac.id<p>This study aims to examine and analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Asset (ROA), either partially or simultaneously, in food crop subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2025 period. This research employs a quantitative, descriptive-verificative approach, using secondary data from annual financial reports published on the official IDX website. The sampling technique used is purposive sampling, yielding a research sample of 10 companies and a total of 80 observations (10 companies x 8 years). Data are analyzed through multiple linear regression preceded by classical assumption tests, with hypothesis testing performed using the t-test for partial effects and the F-test for simultaneous effects. The results show that the Current Ratio has a positive and significant effect on Return on Asset, while the Debt to Equity Ratio and Total Asset Turnover have no statistically significant effect. Simultaneously, the three variables significantly affect Return on Asset, contributing 17.9 percent.</p>2026-08-11T00:00:00+07:00Copyright (c) 2026 Natasya Noor Safira, Salza Adzri Arismutia, Devyanthi Syarifhttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3662The Impact of Environmental, Social, and Governance (ESG) Factors on Investment Decisions Among Young Investors in Medan2026-08-05T10:51:18+07:00Diyanah Fatindiyanahfatin24@gmail.comPurnama Ramadani Silalahipurnamaramadani@uinsu.ac.idMuhammad Ikhsan Harahapm.ihsan.harahap@uinsu.ac.id<p>This study examined the effects of Environmental (X1), Social (X2), and Governance (X3) factors, representing the ESG dimensions, on Investment Decisions (Y) among young investors in Medan City. The research employed a quantitative, explanatory research design. Data were obtained by distributing a Likert-scale questionnaire to 200 respondents who met the research criteria through purposive sampling. The collected data were then processed using multiple linear regression analysis. Before testing the research hypotheses, the quality of the research instruments was evaluated. The results showed that all questionnaire items met the validity and reliability requirements. In addition, the classical assumption tests indicated that the data were normally distributed and did not exhibit multicollinearity or heteroscedasticity, suggesting that the regression model was appropriate for further analysis. The hypothesis testing results revealed that each ESG dimension had a positive and significant influence on investment decisions. The Environmental variable had a significance value of 0.047, the social variable had a significance value of 0.006, and the Governance variable had a significance value of 0.045. Since all p-values were below 0.05, each variable was considered to have a significant effect on young investors' investment decisions. Furthermore, the simultaneous test (F-test) demonstrated that the Environmental, Social, and Governance variables jointly had a significant influence on investment decisions. This result is reflected by an F-value of 2.858 with a significance value of 0.038. The coefficient of determination (Adjusted R-Square) was 0.608, indicating that 60.8% of the variation in investment decisions can be explained by the three ESG variables included in this study, while the remaining 39.2% is associated with other factors that were not examined in this research</p>2026-08-12T00:00:00+07:00Copyright (c) 2026 Diyanah Fatin, Purnama Ramadani Silalahi, Muhammad Ikhsan Harahaphttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3629The Effect Of Operating Costs, Capital Structure And Liquidity On Profitability In Companies In The Processed Food Subsector Listed On The Indonesian Stock Exchange (BEI) For The Period 2021–20252026-07-16T09:30:30+07:00Rincon M A Sihombingrinconsihombing992@student.esaunggul.ac.idAris Riksan Pranata Sihombingarisriksanpranata@student.esaunggul.ac.idDoni Setiawanleonardus.doni.setiawan1@student.esaunggul.ac.id<p>This study aims to analyse the impact of operating costs, capital structure and liquidity on profitability in companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2025. Profitability is measured using Return on Assets (ROA), operating costs are measured by the Operating Expenses to Operating Revenue ratio (BOPO), capital structure is measured by the Debt to Equity Ratio (DER), and liquidity is measured by the Current Ratio (CR). This study employs a quantitative approach using secondary data in the form of annual financial statements, comprising 140 observations (firm-years) from 28 companies. The analysis method employed was multiple linear regression. The results indicate that, when considered individually, operating costs (BOPO) have a positive and significant effect on ROA, capital structure (DER) has a positive and significant effect on ROA, whilst liquidity (CR) has a positive but insignificant effect on ROA. When considered simultaneously, all three variables have a significant effect on profitability</p>2026-08-15T00:00:00+07:00Copyright (c) 2026 Rincon M A Sihombing, Aris Riksan Pranata Sihombing, Doni Setiawanhttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3649Parking Digitalization and Local Own-Source Revenue Optimization in Pekanbaru: Evidence from Regional Budget Realization Reports, 2023-20252026-07-28T10:27:39+07:00Rahmad Guntoromgunarto@hotmail.comWidhayat Rudhi Windartamgunarto@hotmail.comBudi Sudarsomgunarto@hotmail.com<p>This study examines whether parking digitalization can be positioned as a credible instrument for public service modernization and local own-source revenue (PAD) optimization in Pekanbaru City. Although e-parking is often promoted as a mechanism to reduce revenue leakage and increase transaction transparency, empirical evidence based on budget realization data remains limited. Using a quantitative descriptive design, this study analyzes Regional Budget Realization Reports for all regencies and cities in Riau Province over 2023-2025. Parking receipts are measured as the aggregate of parking tax, on-street parking service retribution, and special parking facility retribution. The results reveal a fiscal divergence: Pekanbaru's PAD increased from IDR 890.31 billion in 2023 to IDR 1,276.15 billion in 2025, whereas identified parking receipts declined from IDR 20.64 billion to IDR 7.48 billion over the same period. Consequently, the parking-to-PAD ratio fell from 2.32% to 0.59%. Pekanbaru remained the second-largest contributor to parking receipts among Riau regencies/cities, but its regional share decreased from 38.18% to 15.88%. The findings suggest that digitalization should not be treated as a stand-alone payment innovation; rather, it must be embedded in integrated fiscal governance, transaction reconciliation, object registration, risk-based supervision, and performance monitoring. This article contributes by connecting digital government theory, public value, and smart city governance with granular fiscal evidence on local parking revenue management</p>2026-08-21T00:00:00+07:00Copyright (c) 2026 Rahmad Guntoro, Widhayat Rudhi Windarta, Budi Sudarsohttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3589The he Effect of Digital Marketing and Product Innovation on Purchasing Decisions for Local Cuisine Based on Local Wisdom in Sumbawa Regency Through Brand Image2026-06-29T13:09:42+07:00Mutia Hidayatmutiahidayat342@gmail.comAgus Santosomutiahidayat342@gmail.com<p>This study investigates the effects of digital marketing and product innovation on consumers’ purchasing decisions for local culinary products based on the local wisdom of Sumbawa Regency, with brand image serving as a mediating variable. A quantitative research approach was applied to 144 consumers who had previously purchased local culinary products. Respondents were selected using purposive sampling according to predetermined criteria, including being at least 17 years old and having obtained product information through digital media. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling. The results indicate that digital marketing does not significantly influence brand image but has a positive and significant effect on purchasing decisions. Product innovation has a positive and significant effect on both brand image and purchasing decisions. Furthermore, brand image does not mediate the relationship between digital marketing and purchasing decisions or between product innovation and purchasing decisions. These findings demonstrate that product innovation plays a more significant role than brand image in increasing product attractiveness and encouraging consumer purchasing decisions. Accordingly, local culinary MSMEs should continuously develop innovative products while optimizing their digital marketing strategies to strengthen competitive advantage and improve market performance.</p>2026-08-21T00:00:00+07:00Copyright (c) 2026 Mutia Hidayat, Agus Santosohttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3678The Effect of Constituent Loyalty and Constituent Empowerment Through the Moderating Variable of Money Politics on Voter Decision2026-08-14T13:13:08+07:00Lin Yan Syahlinyansyah@gmail.comAmirudin Syarifamirudinsyarif@binadarma.ac.idDarmin Darmindarmin121965@gmail.com<p>The purpose of this study is to look into the impact of constituent loyalty and empowerment on voter decision-making, while also controlling for money politics. This study employs an empirical technique to investigate the link between these variables. Data was gathered via a survey, and statistical analysis was utilized to test the research hypotheses. The study's findings are expected to provide detailed insights into the dynamics of voter decision-making in the context of constituent loyalty and empowerment, as well as the moderating role of money politics. This research is expected to provide in-depth insights into the dynamics of constituent loyalty, constituent empowerment, and the influence of money politics on voter decisions with a quantitative approach and PLS-SEM model. Data were collected from survey data N=200 eligible voters. These findings underscore that money politics functions not merely as a direct purchase of votes but as a structural moderator that subverts the normative pathways of democratic representation</p>2026-08-27T00:00:00+07:00Copyright (c) 2026 Lin Yan Syah, Amirudin Syarif, Darminhttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3699The Effect of Motivation, Education and Training, Work Discipline and Working Environment on Employees Performance: The Case of Main Secretariat of the Indonesian Quarantine Agency2026-08-26T14:10:20+07:00Joni SandraJonisandra887@gmail.comMuhammad Idrisfitriya.fauzi@ymail.comzaleha Trihandayanifitriya.fauzi@ymail.com<p>This study examines the effects of motivation, education and training, work discipline, and the work environment on employee performance at the Main Secretariat of the Indonesian Quarantine Agency. Employee performance is a critical determinant of organizational effectiveness in the public sector, particularly in supporting bureaucratic reform and improving public service quality. The study employed a quantitative, associative research design involving 107 employees selected from a population of 145 using cluster sampling. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression. The findings reveal that motivation, education and training, work discipline, and the work environment simultaneously have a positive and significant effect on employee performance. Partial hypothesis testing also demonstrates that each independent variable significantly influences employee performance. Among the four predictors, work discipline exerts the strongest effect, followed by motivation, work environment, and education and training. The regression model explains 56.3% of the variance in employee performance, indicating good explanatory power. These findings suggest that strengthening employee motivation, providing relevant education and training, enforcing work discipline, and creating a supportive work environment are essential strategies for enhancing employee performance in government institutions. The study contributes to the human resource management literature by providing empirical evidence on the key organizational factors that improve employee performance within Indonesia's public sector.</p>2026-08-28T00:00:00+07:00Copyright (c) 2026 Joni Sandra, Muhammad Idris, zaleha Trihandayanihttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3687Integrating Risk Acceptance Criteria and Collection Process to Reduce Uncollectible Receivables and Its Impact on Revenue Performance: A PLS-SEM Approach in Non-Bank B2B Trade Credit Indonesia 2026-08-24T11:14:30+07:00Aulia Deswaraaulia.deswara@widyatama.ac.idYana Hendayanayana.hendayana@widyatama.ac.id<p>Uncollectible receivables in Indonesia's <em>business-to-business</em> (B2B) <em>trade credit</em> industry have stagnated around 8% of total invoices, equivalent to the average profit margin of the B2B distribution sector, while 61.26% of businesses struggle to access formal bank financing, making <em>trade credit</em> the only available operational funding source despite its high risk. This study examines the influence of <em>Risk Acceptance Criteria</em> and <em>Collection Process</em> on Uncollectible Receivables, and their impact on <em>Revenue Performance</em> through a mediating mechanism, at a single <em>non-bank</em> B2B <em>trade credit</em> provider in Indonesia that underwent an extreme credit risk performance transformation during the observation period. <em>Longitudinal</em> data spanning 36 months (2023-2025) were analyzed using Partial Least Squares <em>Structural Equation Modeling</em> (PLS-SEM) with a formative <em>measurement model</em>, complemented by out-of-<em>sample</em> predictive validation through <em>PLSpredict</em> and the <em>Cross-Validated Predictive Ability Test</em> (CVPAT). Results show <em>Risk Acceptance Criteria</em> (beta=-0.409; p=0.0075) and <em>Collection Process</em> (beta=-0.529; p=0.0008) significantly and negatively influence Uncollectible Receivables, with <em>Collection Process</em> consistently more dominant. Uncollectible Receivables exerts a highly significant negative influence on <em>Revenue Performance</em> (beta=-0.697; p<0.0001; f2=0.945) and mediates the influence of both exogenous constructs (H4 beta=0.285, p=0.013; H5 beta=0.369, p=0.0049). All five hypotheses are supported, and the validated model significantly outperforms the Linear Model and Indicator Average benchmarks in CVPAT testing. These findings address a literature gap in which both risk mechanisms have typically been examined separately, offering an Integrated B2B <em>Credit Risk Management</em> <em>framework</em> for <em>non-bank</em> <em>trade credit</em> providers in emerging markets.</p>2026-08-30T00:00:00+07:00Copyright (c) 2026 Aulia Deswara, Yana Hendayanahttps://www.journal.jis-institute.org/index.php/ijbmer/article/view/3465The Influence of Transformational Leadership Style and Organizational Culture on Employee Performance Mediated by Motivation at 'Aisyiyah General Hospital, Padang2026-05-10T10:31:16+07:00Syarifatul Asnahsyarifaturayi@gmail.comEka Fauzihardanisyarifaturayi@gmail.com<p>This study examines the effect of transformational leadership style and organizational culture on employee performance, mediated by work motivation, at Aisyiyah Padang General Hospital. This study uses a quantitative explanatory approach; data were collected from 131 employees through probability sampling. Data analysis using SmartPLS version 4 shows that H1 is rejected (p = 0.985), so transformational leadership style does not affect employee performance. Furthermore, H2 is rejected (p = 0.625), so organizational culture does not affect employee performance. However, transformational leadership style has a positive and significant effect on work motivation (p = 0.000), so H3 is accepted. Organizational culture has a positive effect on work motivation (p = 0.001), so H4 is accepted. Furthermore, work motivation has a positive effect on employee performance with p = 0.000, so that H5 is accepted. Mediation analysis shows that transformational leadership style significantly affects employee performance through work motivation, indicating full mediation (99.49%), so H6 is accepted. Finally, organizational culture significantly influences employee performance through work motivation, indicating full mediation with a 116.9 % suppression effect; thus, H7 is accepted. This finding confirms motivation as a key mechanism through which leadership and culture improve performance. Aisyiyah Padang Hospital management should strengthen transformational leadership and cultivate supportive values to increase employee motivation.</p>2026-08-31T00:00:00+07:00Copyright (c) 2026 Syarifatul Asnah, Eka Fauzihardani