Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis

Pengaruh Return on Asset, Debt to Asset Ratio dan Firm Size Terhadap Effective Tax Rate (Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2025)

Alya Puji Vahira — 2026-08-02

This research examines how Return on Assets (ROA), the Debt-to-Asset Ratio (DAR), and company size affect the Effective Tax Rate (ETR) among banking firms listed on the Indonesia Stock Exchange from 2019 to 2025. In this context, the ETR serves as a metric for evaluating corporate tax liabilities. Using a quantitative design, the study collects secondary data from banks annual financial disclosures. The sample was determined through a purposive sampling approach. Statistical computations covering descriptive statistics, classical assumption diagnostics, multiple linear regression, the coefficient of determination, and hypothesis testing (t test and F test). The empirical findings demonstrate that ROA, DAR, and firm size each exert a positive and significant partial effect on the effective tax rate. Furthermore, these three independent variables simultaneously influence the ETR. The coefficient of determination R² = 0,226 reveals that the investigated predictors account for 22,6% of the variance in the effective tax rate, whereas the other 77,4% is driven by external variables not captured in this research framework.

Pengaruh e-WOM dan Celebrity Endorsement terhadap Minat Beli Konsumen di e-Commerce Shopee di Kota Palembang dengan Brand Image sebagai Variabel Mediasi

Indriana Hanifah — 2026-08-03

This study aims to analyze the effect of celebrity endorsement, electronic word of mouth (eWOM), and brand image on consumer purchase intention in e-commerce platforms. The research method used is a quantitative approach, with data collected through questionnaires distributed to e-commerce users. The data analysis technique employed is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS)with the LISREL Program. Meanwhile, electronic word of mouth (eWOM) and brand image have a positive and significant effect on consumer purchase intention. This indicates that consumers tend to rely more on online reviews and brand image rather than celebrity influence when making purchasing decisions. The implications of this study suggest that companies should focus more on managing brand image and optimizing eWOM strategies to enhance consumer purchase intention.

Pengaruh Komunikasi, Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai Kantor PT. Bank Sumsel Babel Cabang Penukal Abab Lematang Ilir

Anggun Prayogi — 2026-08-03

This study aims to determine the effects of Motivation, Communication, and Work Discipline on the Performance of Employees at PT. Bank Sumsel Babel Penukal Abab Lematang Ilir Branch Office. This type of research is causally associated with quantitative techniques. The variables used in this study are Motivation, Communication, and Work Discipline, and their effects on the Performance of Employees at PT. Bank Sumsel Babel Penukal Abab Lematang Ilir Branch Office. The sample in this study consisted of 110 employees of PT Bank Sumsel Babel Penukal Abab Lematang Ilir Branch Office, selected using Cluster Random Sampling. The data used in this study are primary data collected through questionnaires. The data analysis technique used is Multiple Linear Regression in SPSS. The results of this study indicate that: (1) Communication has a positive and significant effect on employee performance. (2) Motivation does not have a positive and significant effect on employee performance. (3) Work discipline has a positive and significant effect on employee performance.

Pengaruh Harga, Kualitas Produk dan Kepercayaan Konsumen terhadap Keputusan Pembelian Flash Sale Shopee di Palembang

Eko Wahid — 2026-08-03

This study aims to determine 1) the influence of price, product quality, and consumer trust on Shopee Flash Sale Purchase Decisions in Palembang. 2) the influence of price on Shopee Flash Sale Purchase Decisions in Palembang. 3) the influence of product quality on Shopee Flash Sale Purchase Decisions in Palembang. 4) the influence of consumer trust on Shopee Flash Sale Purchase Decisions in Palembang. This research is associative. The variables used by the researcher are Purchase Decision, Price, Product Quality, and Consumer Trust. The population of this study was all Shopee Flash Sale users in Palembang, and the sample size was 384 consumers. The sampling technique used was purposive sampling. The data used in this study were primary data collected using a questionnaire. The data analysis technique used was multiple linear regression with the SPSS program. The results of this study indicate that: 1) there is a significant influence of price, product quality, and consumer trust on purchasing decisions for Shopee Flash Sales in Palembang. 2) there is a significant influence of price on purchasing decisions for Shopee Flash Sales in Palembang. 3) there is a significant influence of product quality on purchasing decisions for Shopee Flash Sales in Palembang. 4) there is a significant influence of consumer trust on purchasing decisions for Shopee Flash Sales in Palembang.

From Sales to Value: Pengaruh Pertumbuhan Penjualan, Profitabilitas, dan Peluang Investasi terhadap Valuasi Saham Properti

Hilda Rachma Silviana — 2026-08-11

This study examines the influence of Sales Growth, profitability, and investment opportunities on stock valuation, proxied by the Price-to-Earnings Ratio (PER), in the property and real estate sector listed on the Indonesia Stock Exchange during the 2018–2025 period. Using a quantitative, descriptive-verificative approach with secondary data from eight purposively selected companies, the analysis employs multiple linear regression after satisfying the classical assumption tests. The findings reveal that Sales Growth has a significant positive partial effect on PER, while Net Profit Margin and Investment Opportunity Set do not demonstrate significant individual effects. However, simultaneously, all three variables collectively influence PER. These results highlight that revenue growth is the primary driver of stock valuation in the property sector, while the combined assessment of financial ratios remains essential as a comprehensive evaluation framework for corporate growth strategies.

Pengaruh Debt to Equity Ratio (DER), Sales growth (SG), dan Current Ratio (CR) terhadap Financial distress pada Perusahaan Subsektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia Periode 2018-2025

Jesika Romauli Tampubolon — 2026-08-11

This study aims to examine and analyze the effect of Debt to Equity Ratio (DER), Sales growth (SG), and Current Ratio (CR) on Financial distress, either partially or simultaneously, in textile and garment subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2025 period. This research uses a quantitative verification method, using secondary data from the annual financial statements published on the IDX official website. The sampling technique used was purposive, resulting in six companies that met the research criteria, yielding a total of 48 firm-year observations. Financial distress was measured using the Altman Z-Score model, and data were analyzed using multiple linear regression in SPSS. The classical assumption tests indicate that the regression model is free of multicollinearity, with the residuals showing an acceptable distribution and no clear heteroscedasticity in the scatterplot. The results show that DER has a negative and significant effect on Financial distress, CR has a positive and significant effect on Financial distress, while SG shows a positive but statistically insignificant effect. Simultaneously, DER, SG, and CR significantly affect Financial distress, with an R-squared value of 0.356, indicating that the three independent variables explain 35.6 percent of the variation in Financial distress, while the remaining 64.4 percent is explained by factors outside this research model.

Hubungan Self-Control dan Self-Confidence dengan Impulsive Buying pada Anggota Female Daily Network

Mey Nurlika — 2026-08-13

The rapid growth of digital beauty communities has increased consumers’ exposure to product information, reviews, promotions, and trends that may encourage spontaneous purchasing. This study examines the relationships between self-control, self-confidence, and impulsive buying among Female Daily Network members. A quantitative correlational design with a cross-sectional approach was employed. The study involved 100 respondents selected through purposive sampling, and data were collected using an online questionnaire with a five-point Likert scale. The data were analyzed using Spearman’s rank correlation. The results showed that self-control had a positive, strong, and significant relationship with impulsive buying (r_s= 0.763; p < 0.001). Self-confidence also had a positive and significant relationship with impulsive buying, although the strength of the relationship was relatively weak (r_S = 0.292; p = 0.003). The positive relationship between self-control and impulsive buying differs from the general theoretical expectation and may reflect a gap between perceived self-control and actual purchasing behavior in digital beauty consumption. Consumers may perceive themselves as capable of regulating their decisions while still making spontaneous purchases when products are associated with appearance, identity, preferences, or current beauty trends. These findings indicate that impulsive buying is related not only to internal psychological characteristics but also to situational and digital stimuli surrounding consumers. Future research should examine other psychological variables and employ consumption-specific measures to provide a more comprehensive explanation of impulsive buying.

Peran Self-Efficacy dan Literasi Digital terhadap Motivasi Berprestasi Mahasiswa dalam Penyusunan Tugas Akhir Berbasis Generative AI

Christine Rotua Panjaitan — 2026-08-14

Perkembangan Generative Artificial Intelligence (Generative AI) telah mengubah cara mahasiswa menyelesaikan berbagai aktivitas akademik, termasuk penyusunan tugas akhir. Penelitian ini bertujuan menganalisis kontribusi self-efficacy dan literasi digital terhadap motivasi berprestasi mahasiswa dalam pemanfaatan Generative AI pada penyusunan tugas akhir. Penelitian ini menggunakan pendekatan kuantitatif dengan desain korelasional cross-sectional. Responden terdiri atas 101 mahasiswa perguruan tinggi di Kota Bandung yang sedang menyusun tugas akhir dan telah menggunakan Generative AI. Data dikumpulkan melalui kuesioner yang mengukur self-efficacy, literasi digital, dan motivasi berprestasi. Setelah pengujian kualitas instrumen, sebanyak 41 item dipertahankan dalam analisis. Data dianalisis menggunakan korelasi Pearson dan regresi linear berganda dengan HC3 robust standard errors. Hasil penelitian menunjukkan bahwa self-efficacy berkontribusi positif dan signifikan terhadap motivasi berprestasi, sedangkan literasi digital memberikan kontribusi yang lebih kuat. Secara simultan, self-efficacy dan literasi digital terbukti berkontribusi signifikan terhadap motivasi berprestasi mahasiswa. Temuan ini menunjukkan bahwa motivasi berprestasi mahasiswa dalam konteks akademik berbasis AI berkaitan dengan kombinasi keyakinan terhadap kemampuan diri dan kompetensi digital

Evaluasi Program Psikoedukasi dalam Mendukung Kepercayaan Diri dan Self-Regulated Learning Siswa SMP Sekolah Rakyat 9 Bandung: Pendekatan Mixed Methods

Elsa Sri Wahyuni — 2026-08-14

This study aims to describe self-confidence and self-regulated learning, analyze their relationship with students' perceptions of a psychoeducational program, and explore the students' experiences at SMP Sekolah Rakyat 9 Bandung. The study employs a mixed-methods approach with an embedded design. Quantitative analysis was conducted on 46 respondents using descriptive statistics and multiple linear regression, while qualitative data were obtained through interviews and observations. The results indicate that self-confidence has a positive but non-significant relationship with perceptions of the program, whereas self-regulated learning shows a negative relationship that is also non-significant. Simultaneously, self-confidence and self-regulated learning do not provide sufficient explanatory power regarding the variation in students' perceptions of the psychoeducational program. Qualitative findings reveal changes in discipline, the courage to ask questions, the ability to seek help, and adaptation to the school environment, although some students still experience difficulties with public speaking. The study's results suggest that the evaluation of psychoeducational programs needs to consider broader psychological and contextual factors.

Pengaruh Diversifikasi Pendapatan, Risiko Kredit, dan Efisiensi terhadap Profitabilitas dengan Ukuran Bank sebagai Variabel Moderasi: Studi Empiris pada Perbankan di Indonesia

Listin Afriani — 2026-08-18

This study aims to analyze the effect of revenue diversification, credit risk, and efficiency on bank profitability and examine the role of bank size as a moderating variable. Using an associative research method with a quantitative approach, the study population included 46 banking companies listed on the Indonesia Stock Exchange (IDX) for 2020–2024. Using purposive sampling, the study selected 15 banks, yielding 75 observations. The study analyzed secondary data using descriptive statistics, classical assumption tests, and moderated regression analysis (MRA). Profitability was measured using return on assets (ROA), revenue diversification using the net interest income (NII) ratio, credit risk using non-performing loans (NPL), and efficiency using the operating expense (BOPO) ratio. The results showed that revenue diversification and efficiency significantly negatively impacted profitability, while credit risk significantly positively impacted profitability. Furthermore, bank size strengthened the effect of revenue diversification on profitability and weakened the effect of credit risk on profitability. However, bank size did not significantly moderate the effect of efficiency on profitability.

Model Smart Audit System Based Artificial Intelligence in Increase Efficiency and Accuracy of the Audit Process

Irlan Fery — 2026-08-19

The rapid development of digital technology is driving organizations to adopt audit systems that use Artificial Intelligence (AI) to improve the effectiveness and accuracy of the audit process. This study was conducted to analyze the implementation of an AI-based Intelligent Audit System and its impact on audit time efficiency and the accuracy of audit findings in a modern accounting information system. This study uses a panel data approach covering 98 MSME owners registered with the South Sumatra MSME Cooperative Office during the period 2000–2025, resulting in a total of 2,548 observations (assuming a balanced panel). Data analysis was conducted using multiple linear regression methods to examine the effect of AI implementation in auditing on audit effectiveness. The results of this study indicate that an AI-based Intelligent Audit System has a significant impact on improving the efficiency of the audit process by accelerating transaction analysis, reducing human error, and improving real-time anomaly detection capabilities. Furthermore, it has been shown to improve audit accuracy by utilizing predictive algorithms and data analytics techniques that can provide deeper insights into risky transaction patterns. These findings suggest that integrating AI in auditing can provide a strategic solution for companies to strengthen internal controls, improve the quality of financial reports, and facilitate more accurate decision-making in the digital era.

Eksplorasi Praktik Human Capital Management Pada PT. Kinando Makmur Jaya

Saijun Saijun — 2026-08-30

Human Capital Management (HCM) views employees as organizational resources whose knowledge, skills, capabilities, and potential need to be developed systematically. This study aims to describe the workforce composition and documented HCM practices at PT Kinando Makmur Jaya, a large-scale manufacturing company in Jepara. The study uses a descriptive quantitative design based on secondary company data and documentation. The workforce database comprises 8,500 employees, whose characteristics are described by gender, educational attainment, age group, and employment status. HCM practices are examined through documentation concerning recruitment, training and competency development, leadership and succession, performance management, career development, and employee engagement. Data were analyzed using frequencies and percentages, while documented HCM practices were interpreted descriptively and linked to relevant HRM literature. The results show that women constitute 70.8% of the workforce, employees with senior high school or vocational education account for 52.5%, the 20–30 age group represents 75.8%, and permanent employees account for 70.0%. The documented HCM practices indicate that the company has mechanisms for decentralized recruitment, competency development, leadership preparation, KPI- and PDCA-based performance management, career development, and employee engagement. The study contributes an integrated descriptive profile of workforce composition and HCM practices in a large manufacturing organization. The findings should not be interpreted as evidence of causal effects on productivity or organizational performance because no inferential testing was conducted