International Conference on Global Issues

A SYSTEMATIC REVIEW OF VALUE RELEVANCE STUDY IN ASIAN COUNTRIES

2025-01-08T02:34:23+00:00

ABSTRACT
Although value relevance studies began three decades ago in United States, the topic remains important for further exploration in countries outside United States particularly in Asia, due to its positive impact on the development of accounting science and global financial statement users, such as accounting standard-setters, capital market regulators, and investors. The research question that arises then is how to enhance the value relevance of accounting information through adoption of new accounting standard, improved measurement of firm fundamental performance, and financial reporting disclosure. The novelty of this paper lies in its systematic review of several themes in the value relevance literature, focusing on Asian countries over the past ten years (2013-2023). This review provides insights into the future research agenda, particularly for developing countries in Asia. The research method employed is a systematic review, which consists of planning, conducting, and reporting the review of 44 papers from journals indexed in the Scopus database. The first findings reveal a declining trend in the value relevance of accounting information, with new accounting standards like IFRS not fully addressing the issue. Empirical studies in China, Indonesia, and India show mixed results, while in many Middle Eastern countries, including Saudi Arabia, Kuwait, and Qatar, the decline in value relevance of earnings is more pronounced than that of book value. The second findings show that intangible investments, such as research and development capitalization and human resource expertise can enhance the value relevance of earnings and book value in China and India. Although these investments are recorded as expenses, they signal future profitability and potential returns for the investor. The third finding indicates that the disclosure of non-financial information, such as sustainability reporting awards and environmental performance ratings has the potential to enhance the value relevance of accounting information in Indonesia. The conclusion highlights the growing significance of intangible investments in China and India, alongside the importance of environmental and sustainability factors in Indonesia regarding value relevance. Consequently, enhancing the measurement and valuation of intangible assets, as well as environmental and sustainability metrics, is essential for improving the value relevance of accounting information.

Keywords: Value Relevance, Accounting Information, Asian Countries, Systematic Review.

SUSTAINABILITY REPORT AS AN INDICATOR OF INVESTMENT DECISION: AN EMPIRICAL STUDY IN THE BANKING SECTOR

2025-01-08T02:38:07+00:00

ABSTRACT

In many industries, including banking, sustainability is becoming an increasingly important concern. In this case, sustainability reports become an important instrument for companies to demonstrate their dedication to economic, social and environmental responsibility. The purpose of this study is to assess how sustainability reports affect investment decisions made by banks listed between 2020 and 2023 on the Indonesia Stock Exchange. The findings of this study reveal that disclosure of information on economic and social performance significantly and positively impacts investment decisions, while environmental disclosure does not appear to have a significant influence. This indicates that investors prioritize the economic performance and social responsibility of banks when making investment decisions. As a result, banks that are more open and transparent in their sustainability reports, especially regarding economic and social factors, are likely to be more attractive to investors. This increased transparency increases the attractiveness of investing in the banking sector as a whole. The results highlight a clear trend that investors are increasingly likely to value economic and social disclosures over environmental disclosures, emphasizing the importance of effective sustainability reporting. By clearly communicating their initiatives in these areas, banks can build greater trust with investors and strengthen their competitiveness in the market. This study underscores the need for banks to refine their sustainability reporting practices to better align with investor priorities, which in turn can increase investment attractiveness. In short, a focus on transparent communication of economic and social aspects in sustainability reports can position banks favorably in the eyes of potential investors, thereby driving increased investment interest in the sector.

Keywords: sustainability report, investment decision, economic, social, environmental

ANALYSIS OF THE EFFECT OF PROFITABILITY RATIOS ON COMPANY STOCK PRICES WITH EPS AS AN CONTROL VARIABLE

2025-01-08T02:38:44+00:00

ABSTRACT

The capital market is a means of business financing where companies obtain capital from investors. The main goal of investors in buying shares is to obtain dividends from the difference between the selling price and the buying price of the shares. The share price is the price per share of a company's shares issued on the stock exchange. Share prices are determined by supply and demand for the shares themselves. The more people buy shares, the share price tends to move up and conversely, the more people sell their shares, the share price tends to move down. Prospective investors should understand fundamental analysis as an additional material in looking at financial ratios, learn to invest well, learn to assess stock portfolios so that they suit the investor's characteristics. This research aims to determine the effect of Net Profit Margin (NPM), Return on Equity (ROE), and Return on Assets (ROA) on share prices with earnings per share (EPS) as the control variable. Data for this research was obtained from secondary data using a purposive sampling method. The samples used were 11 companies listed on the Indonesian Stock Exchange (BEI) manufacturing companies in the pharmaceutical subsector in 2019-2023. The analytical tool used is t test regression analysis with SPSS application tools. The results of this research show that Net Profit Margin (NPM) has a positive effect on stock prices. The test results on Return on Assets (ROA) have a positif effect on stock prices. The test results on the variables Earning Per Shares (EPS) and Net Profit Margin (NPM) have a positive effect on share prices. While the ROE ratio does not affect the company's stock price. Meanwhile, for the simultaneous test, the ROA, ROE, NPM and EPS ratios together influence the stock prices of pharmaceutical companies.

Keywords: ROA, ROE, NPM, EPS, and Stock Price

ANALYSIS ACCOUNTING SYSTEMS OF RELIGIOUS INSTITUTIONS AT THE CHURCH

2025-01-08T02:40:36+00:00

ABSTRACT

This research discusses the implementation of accounting for non-profit organization church entities based on ISAK 35. The aim of this research is to analyze how the accounting activities in religious institutions as non-profit organizations and how the financial reports in churches are in accordance with ISAK 35. The research method used is a descriptive qualitative method, namely by conducting direct observations, interviews and supported by literature study. This research was conducted at churches in Klaten. The research results obtained from Klaten churches were that existing accounting activities were running well, but in terms of financial reporting they were not in accordance with ISAK 35.

It is recommended that churches need accounting as a tool for financial management, planning and supervision guided by ISAK 35 concerning Financial Reporting Standards for Non-Profit Organizations so that the financial reports produced by churches can be trusted and transparent in their reporting.

Keywords: Accounting System, Religious Institutions, Church

THE IMPACT OF TAXPAYER KNOWLEDGE ON HOTEL TAXPAYER COMPLIANCE IN SURAKARTA CITY

2025-01-08T02:41:05+00:00

ABSTRACT

The objective of research is to obtain empirical evidence that the Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness partially affect significantly the hotel taxpayer compliance in Surakarta city and to obtain empirical evidence that the Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness simultaneously affect significantly the hotel taxpayer compliance in Surakarta city.

The sample of research was taken using convenience sampling method, obtaining 40 respondents. Techniques of analyzing data used were validity, reliability, classical assumption, t-

, F- and determination coefficient tests.The result of data processing using a multiple regression analysis showed that the measurement using t-test at significance level of 5% found that the Taxpayer’s perception on self-assessment system affected positively and significantly the hotel taxpayer compliance in Surakarta city. Similarly, the role of taxing apparatus evidently affected positively and significantly the hotel taxpayer compliance in Surakarta city. The taxpayer awareness also affected positively and significantly the hotel taxpayer compliance in Surakarta city. Based on the F-test result at significance level of 5%, it could be found that the three variables of Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness simultaneously affected positively and significantly the hotel taxpayer compliance in Surakarta city.

Keywords: self-assessment, taxing apparatus, awareness, compliance

ADOPTION OF IFRS IN NON-PROFIT ORGANIZATIONS: BENEFITS AND DRAWBACKS

2025-01-08T02:41:35+00:00

ABSTRACT

This study explores the adoption of International Financial Reporting Standards (IFRS) within non-profit organizations (NPOs), focusing on five key variables: Financial Transparency, Accountability, Reporting Complexity, Implementation Costs, and Financial Reporting Quality. The hypotheses related to these variables were tested using classical assumption tests on data collected from 35 NPOs. The findings indicate both positive and negative impacts of IFRS adoption. Statistical results demonstrate significant effects on transparency, accountability, complexity, costs, and financial reporting quality.

Keywords: IFRS, non-profit organizations, financial transparency, accountability, classical assumption tests

GREEN ACCOUNTING PRACTICES IN DEVELOPING AND DEVELOPED COUNTRIES

2025-01-08T02:37:39+00:00

Abstract

environment, of course accounting plays a role based on voluntary disclosure in its financial reports regarding environmental costs. This research uses a qualitative approach with a cross- country comparative research design. The results of this research show that Erpoa has implemented CSR (Corporate Social Responsibility) focusing on the company's impact on the environment. Meanwhile, developing countries have not yet fully implemented green accounting practices which have a significant positive impact on company value and performance. The important role of green accounting in helping companies move towards a more sustainable direction economically, socially and environmentally. Thus, implementing green accounting practices is not only a company's responsibility towards the environment, but is also an important strategy in achieving long-term growth and success.

Keywords: Green Accounting, developed countries, developing country

GREEN HUMAN RESOURCES MANAGEMENT: THE ROLE FOR SUPPORTING ORGANIZATIONAL SUSTAINABILITY

2025-01-08T02:42:03+00:00

ABSTRACT

This paper discusses the integration of Green Human Resource Management (GHRM) as a strategy for supporting organizational sustainability. With growing environmental concerns and the need for companies to adopt eco-friendly practices, GHRM emerges as a critical component in embedding sustainability into organizational operations. The topic

is interesting because it aligns with the global push towards sustainable development, emphasizing the role of human resources in achieving environmental goals. The research investigates how GHRM influences economic, environmental, and social sustainability in organizations, asking how GHRM practices support the broader sustainability agenda.

The novelty of this paper lies in its comprehensive review of GHRM’s role in promoting sustainability across multiple dimensions, a topic inadequately explored in previous research, which often focused only on isolated aspects of GHRM. This study employs a qualitative research approach, analyzing existing literature and reports on GHRM to examine its implementation in areas such as recruitment, training, development, performance management, and compensation. The results indicate that GHRM has a significant positive impact on organizational sustainability by fostering eco-friendly behaviors, improving resource efficiency, and promoting employee well-being. However, it also highlights challenges such as the high cost of implementation and the need for organizational commitment. The findings suggest that GHRM not only contributes to better environmental outcomes but also enhances economic performance and social responsibility. In conclusion, GHRM is an essential tool for organizations aiming to align with sustainability objectives, though its successful implementation requires strategic investment, leadership support, and a culture of continuous learning. This research implies that organizations can gain a competitive advantage by adopting GHRM, provided they overcome the associated challenges.

Keywords: Green Human Resource Management (GHRM), Organizational Sustainability, Green Recruitment, Green Training and Development, Green Compensation Management, Green Performance Management

ANALYSIS OF THE INFLUENCE OF STORE ATMOSPHERE, LOCATION, AND PRICE PERCEPTION ON CONSUMER PURCHASES INTENTION IN AMBARUKMO KAMPUNG COFFEE (KOKAMBAR) IN BANTUL

2025-01-08T02:43:22+00:00

ABSTRACT

This research aims to analyze the influence of Store Atmophere, Location and Price Perception variables on Consumer Purchase Interest in Ambarukmo Kampung Coffee in Bantul. The data sources for this research are primary data and secondary data using data collection in the form of a questionnaire. The population of this research is consumers who have an interest in purchasing at Ambarukmo Kampung Coffee. The sample for this research consisted of 129 respondents using a purposive sampling technique and determined using the Lemeshow formula. The analytical method for this research uses the Structural Equation Modeling (SEM) analysis method or structural equation analysis. The research results show that the Store Atmosphere, Location and Price Perception variables simultaneously have a positive effect on Purchase Interest in the Ambarukmo Kampung Coffee, Bantul. Meanwhile, partially, the Store Atmosphere, Location and Price Perception variables have a positive and significant effect on consumer buying interest in Ambarukmo Kampung Coffee in Bantul.

Keywords: Store Atmopshere, Location, Price Perception, Purchase Interest

GOVERNANCE AND GREEN FINANCE: EXAMINING RENEWABLE ENERGY INVESTMENTS FOR CARBON REDUCTION IN ASIAN ECONOMIES

2025-01-08T02:44:56+00:00

ABSTRACT

Introduction: This paper explores the relationship between renewable energy investments and governance in Asian countries, emphasizing the need to balance economic growth with environmental sustainability. As rapid industrialization and population growth heighten energy demand, Asian countries face unique challenges in reducing carbon emissions while continuing to develop economically. The study’s primary objective is to analyze how renewable energy investments, moderated by governance quality, impact carbon reduction in the region. Background: Asian countries, especially major economies like China and India, contribute significantly to global carbon emissions. Despite contributing approximately 50% of global emissions, these countries also have immense potential to lead in sustainable practices due to their significant influence on both global GDP and environmental policies. Current pressures on nations to meet climate goals underscore the urgency of sustainable development in these regions. This paper addresses the research question: How does governance quality affect the success of renewable energy investments in reducing carbon emissions in Asian countries? Recency: The paper provides timely insights, utilizing data from 2019 to 2023, a period marked by substantial shifts in renewable energy policies and green financing mechanisms within Asia. Previous research often overlooks the complex and potentially nonlinear relationships between governance, green finance, and renewable energy investments, which this paper aims to explore in depth. Research Methods: The study uses a panel dataset covering Asian countries from 2019 to 2023, focusing on variables such as carbon emissions, renewable energy consumption, green finance, and government effectiveness. Advanced econometric tools, including Cross-Sectional Augmented Dickey-Fuller and Common Stochastic Trends tests, are employed to capture the dynamic interactions between these factors. These methods help reveal the nonlinear aspects of renewable energy investments, particularly how governance can amplify or limit the environmental benefits of such investments. The study’s rigorous methodology allows for a detailed exploration of the complexities in Asia’s transition to sustainable energy.

Keywords: Sustainable development, Governance, Renewable energy investment, Asian

ORGANIZATIONAL HEALTH REVIEW ON FINANCIAL AND PRODUCTION ASPECTS POST-REPLANTING (CASE STUDY: TEKAD MANDIRI PALM OIL PLASMA COOPERATIVE)

2025-01-08T02:45:21+00:00

ABSTRACT

Introduction: This study aims to examine the impact of replanting programs on productivity and financial health aspects of the Palm Oil Plasma Cooperative (KPKS). Background: This research is significant due to the fact that 2.4 million hectares of palm plantations require replanting, as the plants are over 15 years old. Data: The study uses KPKS financial reports from 2020 to 2023, post-replanting production data from 2023, and Farmer Exchange Rate (FER) data. Methods: The method applied is a case study with an emphasis on KPKS that has implemented replanting. Results: The study reveals an increase in production after replanting, showing a significant effect of 0.942% on farmer welfare; however, production levels have not reached the ideal productivity targets. Financial health analysis categorizes the cooperative as "fairly healthy" with a score of 77.5 in 2020, shifting to "under supervision" in 2021 with a score of 61.5 and remaining in this category in 2022 and 2023 with scores of 63.5 and 53.8, respectively. Conclusion: These findings suggest further evaluation and improvements are needed in the replanting program, particularly focusing on productivity enhancement and financial health monitoring. Additional findings reveal that the replanting program's financing scheme heavily burdens palm oil farmers.

Keywords: Palm Oil Plasma Cooperative, replanting, productivity, financial health, farmer welfare.

THE INFLUENCE OF HALAL DESTINATION IMAGE AND TOURIST ATTITUDES ON TOURIST SATISFACTION: A STUDY ON HALAL TOURISM DESTINATIONS

2025-01-08T02:45:52+00:00

Abstract

This study aims to analyze the influence of destination image and tourist attitudes on tourist satisfaction. The sample in this study were tourists aged 18-50 years. The number of samples used was 162 respondents. The sampling method used purposive sampling technique. The analysis in this study used Partial Least Square (PLS). The results show that destination image has a positive and significant influence on tourist satisfaction. In addition, tourist attitudes have also been shown to contribute positively to destination image and tourist satisfaction. These findings confirm that improving destination image through effective marketing and creating positive experiences for tourists can increase their level of satisfaction. This study provides valuable insights for destination managers in designing more effective strategies to attract and retain tourists amidst increasingly fierce competition in the tourism industry.

Keyword : destination image, tourist attitude, tourist satisfaction

THE ROLE OF JOB SATISFACTION AS AN INTERVENING VARIABLE ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND EMPLOYEE ENGAGEMENT ON EMPLOYEE PERFORMANCE

2025-01-08T02:46:18+00:00

ABSTRACT

Employee planning is considered important in the plans carried out by an organization to achieve vision, mission and goals so that the organization is able to survive in competition with the competitors. The purpose of the study was to determine whether there was a direct effect of organizational culture in the BPR office on employee engagement in improving the performance of BPR employees, if job satisfaction was used as a mediator. The study was conducted at BPR Artha Mranggenjaya, BPR Artamas, BPR Arthanugraha Makmur Sejahtera. All of these BPRs are located in Mranggen District, Demak Regency. The research conducted was quantitative. The research respondents numbered 112 employees. Primary data from the questionnaire were tested with IBM AMOS software version 23. The study found that organizational culture did not have an effect on employee performance at BPR. Employee engagement has a direct effect that affects the performance of BPR employees. Job satisfaction is also a mediator of organizational culture and employee engagement which has an effect on the performance of people at BPR. The research obtained has theoretical and practical implications.

Keywords: organizational culture, employee engagement, employee performance, job satisfaction

CLASSIFICATION OF STOCK PRICE MOVEMENTS USING MULTILAYER PERCEPTRON WITH TREND, MOMENTUM, AND VOLUME INDICATORS

2025-01-08T02:47:30+00:00

ABSTRACT

Stock trading focuses on leveraging fluctuations in stock prices to make a profit. Trading strategies are developed to help determine the right moment to buy and sell stocks in the market. These strategies can be built manually through fundamental, technical, and sentiment analysis, or using Machine Learning techniques that process historical stock data to generate buy and sell signals, enabling easier decision- making. This research proposes a Machine Learning model using the Multilayer Perceptron Backpropagation algorithm with four layers, which utilizes technical indicators as features. The model uses seven main features, namely: momentum value, Price Oscillator, difference between On-Balance Volume (OBV) value and the average OBV of the preceding five days, change in distance between price and Moving Average (MA) 10, distance between Relative Strength Index (RSI) value and MA10 (RSI), change in distance between MA20 and MA50, and difference between %K and %D of Stochastic indicator. The classification categories are divided into three classes, namely: Buy, Sell, and Hold. The historical data used includes closing price and volume for 10 years, from January 1, 2014 to December 31, 2023, taken from Yahoo! Finance. The model is optimized using a Risk-Reward Ratio of 1:2, with a profit target of 6% and a loss limit of 3%, and an evaluation period of 10 days. Model testing was conducted on ASII, TLKM, PWON, BBRI, BBCA, BNGA, UNVR, GGRM, and HMSP stocks, which represent categories of stocks with sideways, uptrend, and downtrend trends. The test results provide an average accuracy rate of 65%, with the greatest accuracy in BBCA stock at 75%, and the smallest accuracy in PWON stock at 57%. From the confusion matrix, the average win-loss ratio value is 5.23 times. This indicates that the success rate of transactions that generate profits is 5 times that of transactions that generate losses.

Keywords: stock price, stock trading, machine learning, technical indicators.

EXPLORING THE INFLUENCE OF FEMALE OWNERSHIP ON BUSINESS TYPE AND CAPITAL AMONG SME’s: EVIDENCE FROM INDONESIA

2025-01-08T02:47:55+00:00

ABSTRACT

Many SMEs are initiated by women to support household economic needs, driven by necessity, the need for additional income, and a desire for business flexibility and autonomy. This trend reflects necessity-driven entrepreneurship, where women balance family responsibilities with income-generating activities. This study investigates the influence of gender on business type and capital among SMEs in Kecamatan Borobudur, Kabupaten Magelang, Indonesia, where female entrepreneurship plays a vital role in local economies. Using Chi-Square tests and Cramer's V, data from 1,018 SMEs were analyzed to determine whether gender significantly impacts business type and capital. The findings show statistically significant relationships, with Chi-Square values of 41.877 (p-value = 1.769×10−8) for business type and 36.918 (p-value = 4.788×10−8) for business capital, indicating that gender has a meaningful association with these variables. However, Cramer's V values of 0.2028 for business type and 0.1902 for business capital suggest that the effect sizes are small to moderate. This implies that while gender plays a role in shaping business decisions, it does not overwhelmingly determine the business type or capital structure. Notably, the data indicate that women entrepreneurs in the region are more likely to engage in certain business fields and access smaller amounts of capital compared to their male counterparts. The novelty of this research lies in its focus on SMEs in Kecamatan Borobudur, an underexplored area in gender and entrepreneurship studies. By examining gender’s influence on both business type and capital in this rural context, the study provides fresh insights into how female entrepreneurship operates in smaller, localized economies. It emphasizes the importance of considering gender in entrepreneurship research and calls for further exploration of how external factors, such as market conditions and personal expertise, interact with gender to shape entrepreneurial outcomes.

Keywords: Female ownership, business type, business capital, SMEs, Indonesia.

SILVER ENTREPRENEURSHIP AND DIGITAL TRANSFORMATION IN MALAYSIA’S GIG ECONOMY: ENHANCING SUSTAINABILITY AND INCLUSIVITY

2025-01-08T02:49:04+00:00

ABSTRACT

This expository article explores the integration of silver entrepreneurship within Malaysia's gig economy, focusing on individuals aged 50 and above. It examines the unique opportunities and challenges older entrepreneurs face, including digital literacy gaps and limited access to technology. The study emphasises how digital transformation can empower older adults to contribute to sustainability by reducing emissions and promoting eco-friendly practices. The paper proposes targeted policy interventions and the development of supportive ecosystems to foster social inclusion and economic sustainability. Recommendations include advanced digital literacy programs, age-friendly digital platforms, and comprehensive social protection measures.

Keywords: digital literacy, digital transformation, gig economy, silver entrepreneurship, sustainability.

EMPIRICAL ANALYSIS OF POVERTY IN YOGYAKARTA: A DISTRICT LEVEL PANEL DATA INVESTIGATION

2025-01-08T02:49:34+00:00

Abstract

Poverty is one of the most intricate challenges faced by economies worldwide, including at regional levels. Addressing this issue requires a comprehensive and holistic approach. This study aimed to examine the effects of the Human Development Index (HDI), education, minimum wage, unemployment, and the Covid- 19 pandemic on poverty levels in the Special Region of Yogyakarta. The analysis utilized a fixed-effects model through panel data regression, drawing on data from Yogyakarta’s districts spanning the years 2013 to 2023. The results demonstrate that HDI, education, minimum wage, and unemployment collectively have significant effects on reducing poverty in the region. Specifically, improvements in HDI, higher levels of education, appropriate minimum wage policies, and reduced unemployment are associated with lower poverty rates. In contrast, the analysis shows that the impact of Covid-19 on poverty levels is statistically insignificant, indicating that the pandemic did not directly alter poverty rates in the region, despite its broader social and economic effects. These findings highlight the critical importance of focusing on human development, education, and labor market policies in efforts to combat poverty. To achieve sustained poverty reduction, continuous efforts must be made to improve these key variables. Policy interventions in Yogyakarta should prioritize strategies that foster education, increase minimum wages where appropriate, and further reduce unemployment to support long-term economic welfare for the population.

Keywords: Poverty, Human Development Index (HDI), Education

THE INFLUENCE OF GREEN MARKETING, BRAND IMAGE, AND ONLINE CUSTOMER REVIEWS ON PURCHASE DECISION OF THE BODY SHOP PRODUCTS IN THE CITY OF YOGYAKARTA

2025-01-08T02:50:03+00:00

ABSTRACTS

Environmental concerns have increased public awareness about the importance of preserving the environment by encouraging the use of green products. As the climate change and pollution become a global issue, consumers are seeking out products that are environmentally friendly. With the increasing awareness of environmental preservation among the community, the use of green products is also rising, including beauty products. As environmental consciousness grows, green marketing becomes increasingly influential in appealing to eco- conscious customer. Green marketing highlights the use of sustainable material, ethical sourcing, and green production process. A good brand image helps the brand to attract an eco- conscious customer while online customer reviews support a social proof and real feedback on the product that can influence the customer purchase decisions. This study explores the issue of identifying how Jogjakarta customer’s purchasing behaviour is influenced by these three variables: green marketing, brand image, and online customer review. By examining how these elements interact, the study aims to fill a gap in existing research, where no prior study has combined these three variables within the context of The Body Shop in the city of Jogjakarta. This study utilized a quantitative survey method and data were collected using questionnaire to capture consumer perceptions of green marketing, brand image, and online customer reviews. The collected data were then analyse using descriptive analysis and multiple linear regression. This study used purposive sampling technic, administered to 105 respondents who had purchased The Body Shop products. The conclusion is that online customer review does have influenced on customer purchasing behaviour, while green marketing and brand image does not have significant influenced on customer purchasing behaviour on The Body Shop products in Jogjakarta.

Keywords: Green Marketing, Brand Image, Online Customer Review, Purchasing Behavior

REVEALING CUSTOMER SATISFACTION: A STUDY OF THE INTERACTION OF PRODUCT QUALITY AND WORD OF MOUTH ON PURCHASING DECISION

2025-01-08T02:50:40+00:00

Abstract

In the midst of a rapidly industrializing world driven by open globalization, competition of business actors has become increasingly intense. This is particularly in the traditional culinary industries, such as MSMEs Nasi Gudeg Yogya Bu Rohmat, it requires MSME business actors in this industries must evaluate the factors that influence business success and determine how to gain a competitive advantage. This study aims to test and analyze the influence of product quality and word of mouth on consumer purchasing decisions of MSMEs Nasi Gudeg Yogya Bu Rohmat and its impact on customer satisfaction. This study is underpinned by an intriguing phenomenon: product quality and word of mouth recommendations remain key factors in attracting customers, and how traditional Gudeg cuisine is able to survive and thrive in the digital era. This study employed a quantitative approach utilizing a survey method administered of 100 customers of Nasi Gudeg Yogya Bu Rohmat, selected through a purposive sampling technique. Data were obtained by distributing questionnaires with a Likert scale of 1-5 and analyzed using IBM SPSS 26.0. The study results demonstrate that product quality significantly influence purchasing decisions positively (β=0.609, Sig<0.05) and word of mouth also demonstrate a significant positive effect (β=0.283, Sig<0.05). Furthermore, purchasing decisions have been shown to positively and significantly influence on customer satisfaction (β=0.876, Sig<0.05). The finding of this study reveal that the success of MSMEs Nasi Gudeg Yogya Bu Rohmat is highly dependent on the consistency of product quality, particularly regarding of taste, presentation, texture, and hygiene. Moreover, the role of word of mouth is also very important in shaping consumer trust so that it will ultimately have an impact on increasing their purchasing decisions. The practical implications of this study can assist other MSMEs actors in developing effective marketing strategies by emphasazing product quality and leveraging the power of word of mouth to enhance purchasing decisions and customer satisfaction.

Keywords: Product Quality, Word of Mouth, Purchasing Decision, Customer Satisfaction, MSMEs Gudeg Yogya

PRODUCT QUALITY, BRAND IMAGE AND LOCATION ON PURCHASING DECISIONS AT INDOMARET

2025-01-08T02:51:08+00:00

Abstract

This research aims to find out whether product quality, brand image and location influence consumer purchasing decisions at Indomaret. The research location was conducted on consumers in Yogyakarta. This research uses a quantitative approach with data types, both primary data and secondary data. The sampling technique used was purposive sampling by looking at the criteria for respondents who had purchased products at Indomaret. To test the feasibility of the questionnaire, use validity and reliability tests. The research was conducted in the period March – June 2024, with a sample of 100 respondents.Data analysis uses multiple regression models. The selection of variables was based on previous preliminary surveys which indicated that there was a tendency for consumers to buy products at retailers they were already familiar with. The variables chosen in this research are categorized into dependent variables and independent variables. The dependent variable includes purchasing decision variables at Indomaret, while the independent variables are product quality, brand image and location variables. The research results show that the variables product quality, brand image and location have a positive and significant influence on purchasing decisions at Indomaret.

Keywords: product quality, brand image, location, purchasing decisions

ANALYSIS OF EFFECT OF MOTIVATION WORK ENVIRONMENT WORK AND LEADERSHIP ON THE PERFORMANCE OF EMPLOYEES IN CV MARI BAHAGIA SURAKARTA

2025-01-08T02:52:02+00:00

ABSTRACT

This study on the effect of work motivation work environment and leadership to employees performance at CV Mari Bahagia Surakarta, with the aim to analyze the effects of work motivation, work environment and leadership in CV Mari Bahagia Surakarta. In connection with the issue, proposed the following hypothesis, H1: allegedly working motivation influence on employee performance, H2: allegedly the work environment affect the performance of employees, H3: leadership thought to affect the performance of the employee. Y = a + b1x1 + b2X2 + b3X3. Sampling using census is sampling the number of existing population by the number of 35 employees as a sample. Gathering data using questionnaires. Data were analyzed using hypothesis test using SPSS. Results of the study hypothesis test analysis shows that, the value of the relationship of work motivation, work environment, and leadership to employee performance values obtained Fhitung 21.567. From these results, it can be concluded that all the independent variables affect the performance of employees directly and most influential variables on the performance of employees is the variable motivation and work environment.

Keywords : motivation, work environment, Leadership, and Employee Performance.

THE INFLUENCE OF FOOD VLOGGER CONTENT, INSTAGRAM PROMOTION, AND INNOVATION PRODUCT TO DECISION PURCHASE BAKPIA PRODUCTS

2025-01-08T02:55:02+00:00

ABSTRACT

The increasingly developing era makes technology increasingly advanced, especially Instagram social media which has been widely used by the general public to post photos, make videos ( vlogs ), and do promotions on Instagram. This study aims to provide empirical evidence of the influence of food vlogger content, Instagram promotions and innovation. product against the decision product purchase bakpia champion One Solo. The sample used in this study was 40 people. The sample determination was done using the purposive sampling method . The results of this study showed that food vlogger content did not have a significant effect on purchasing decisions for Bakpia Juwara Satoe Solo products, Instagram promotions had an effect. in a way significant against decision purchase product bakpia champion one Solo, product innovation has a significant influence on purchasing decisions for Bakpia Juwara Satoe Solo products.

Keywords:Food Vlogger Content,Instagram Promotion, Product Innovation, Purchase Decision

THE INFLUENCE OF JOB SATISFACTION, CAREER DEVELOPMENT, AND HUMAN RESOURCE TRAINING ON EMPLOYEE PERFORMANCE (CASE STUDY: CV. WARNA INDAH NUSANTARA)

2025-01-08T02:55:27+00:00

ABSTACT

This research aims to analyze the influence of job satisfaction, career development, and human resource training on the performance of Warna Indah Nusantara employees. The hypotheses proposed in this research, namely H1: it is suspected that job satisfaction influences employee performance, H2: it is suspected that career development influences employee performance, H3: it is suspected that human resource training influences employee performance, and H4: it is suspected that job satisfaction, career development, and human resource training simultaneously influence employee performance. The research method used is quantitative research using surveys and interviews. Survey research is research that takes samples from a population and uses questionnaires as the main collection tool. Sampling uses a purposive sampling method where the sampling technique is carried out with certain considerations or criteria. The research involved 35 employees as respondents, the data was analyzed using a multiple linear regression model using the SPSS v25 application. The results of data analysis show that the T value of the Job Satisfaction variable is 1.703, the Career Development variable is 1.890 and Human Resources Training is 2.394. Meanwhile, the ttable value is 1.697. From the results of this research, it can be concluded that job satisfaction, career development, and human resource training partially and simultaneously influence the performance of Warna Indah Nusantara employees.

Keywords: Job Satisfaction, Career Development, Human resources training, employee performance.

UNDERSTANDING GREEN BEHAVIOR AMONG INDONESIAN UNIVERSITY STUDENTS: A HUMAN RESOURCE PERSPECTIVE

2025-01-08T02:55:57+00:00

ABSTRACT

The increasing demand for environmentally friendly behavior in the future workforce is driven by industries shifting toward sustainable practices. As today’s university students represent the human resources that will fill this future workforce, it is essential for educational institutions to understand the factors influencing students to adopt green behavior. This study aims to explore the various factors that motivate students to engage in environmentally sustainable practices, both in their daily lives and in campus activities. Using qualitative research methods, in-depth interviews were conducted with students from diverse faculties selected through purposive sampling. The findings reveal several key factors influencing green behavior: family background, where familial values shape attitudes toward sustainability; peer influence and community support, which foster a sense of responsibility through social circles; education and awareness, as access to university programs enhances understanding of environmental issues; social media and campaigns, providing inspiration for sustainable practices; personal motivation and health awareness, linking a clean environment to well-being; availability of resources and facilities, which facilitates eco-friendly behaviors; and cultural and societal norms, influencing the adoption of sustainable practices when widely accepted. The study underscores the vital role universities play in promoting sustainability by integrating it into curricula, enhancing educational programs, and collaborating with industry partners. By equipping students with the knowledge and skills necessary for green behavior, educational institutions can prepare them for the evolving demands of the workforce, ultimately contributing to a more sustainable future.

Keywords: Green behavior, Environmental awareness, Campus sustainability, Sustainable workforce

DIGITAL TRANSACTION TREND TOWARD TO SUPPORT SUSTAINABILITY THROUGH E-COMMERCE PLATFORMS

2025-01-08T02:56:29+00:00

ABSTRACT

The rapid growth of e-commerce businesses has sparked concerns about environmental impacts and the sustainable measures taken by companies. This research aims to review the positive values of e-commerce activities, the current application of sustainability principles in the Indonesian e-commerce industry from digital transactions carried out by consumers. The method used in this research is a scoping review using data from articles, reports, and data relevant to sustainability aspects in the e-commerce sector. Descriptive analysis was conducted to explore the information obtained from these articles, reports, and data. Subsequently, an argumentative analysis was conducted to provide arguments regarding the implementation of policies that are suitable for the conditions of environmental impacts generated from e- commerce activities using digital transactions in Indonesia. The results of this study show that digital transactions in the e-commerce sector have a positive impact, especially on environmental aspects, such as reducing packaging waste, reducing carbon emissions from shipping activities, and optimizing the supply chain by connecting all stakeholders, information sources, and inputs into an integrated ERP system within the e-commerce data server. This research provides recommendations to the government as a regulator to implement binding regulations for e-commerce actors by considering sustainability aspects.

Keywords: digital transaction, e-commerce platform, sustainability, policy recommendation

APPLICATION OF COUNSELING GUIDANCE METHOD FOR UMKM GRABAH AND CERAMIC ENTREPRENEURS IN PAGERJURANG MELIKAN BAYAT WEDI KLATEN

2025-01-08T02:56:55+00:00

Abstract

Pagerjurang, Melikan Village is an area of UMKM pottery and ceramic craftsmen that is growing rapidly. The growth of UMKM is the foundation of the village economy. However, the growth of digital technology has become an obstacle to the journey of UMKM in Melikan Village. The unpreparedness of entrepreneurs in running a modern business causes entrepreneurs to have ongoing mental burdens that have an impact on declining performance and sales turnover. Heavy mental burdens require handling from counselors to help unravel problems and provide motivation in making entrepreneurs aware of their responsibilities and perspectives to maintain enthusiasm in carrying out their responsibilities in running UMKM. In an effort to provide assistance, counselors apply the humanistic counseling assistance method with a behavioral Client-Contered approach as an effort to build a relationship of mutual trust between the team of lecturers as counselors and entrepreneurs so that openness is established in unraveling the conflicts being faced. In an effort to divert problems and provide assistance, counselors also apply Gestalt therapy to help clients realize that as entrepreneurs they must be responsible for what happens to them. With Gestalt therapy, counselors help entrepreneurs decide to choose an attitude to change their life situation or leave it unchanged. The purpose of the study was to determine the results of the application of the counseling assistance method for UMKM pottery and ceramic craftsmen in Pagerjurang, Melikan, Wedi, Klaten. This study uses a qualitative descriptive method with an observation approach and individual interviews. The results of data processing state that there is a positive change in attitude from pottery and ceramic entrepreneurs in trying to revive UMKM which initially experienced a decline in performance and sales turnover, changing to have high work enthusiasm so that production increases and sales turnover reaches the target

Keywords: Turnover, UMKM, behavioral Client-Contered, Gestalt Therapy, Performance, Sales,

THE EFFECT OF GREEN HUMAN RESOURCE MANAGEMENT ON EMPLOYEE’S WORK MOTIVATION AT DUTA WACANA CHRISTIAN UNIVERSITY YOGYAKARTA WITH GREEN LIFESTYLE AS A MODERATING VARIABLE

2025-01-08T03:01:43+00:00

ABSTRACT

Nowadays, many companies are competing to get involved in environmental greening programs. Awareness of the importance of the environment has also been implemented in several universities in Indonesia. One of the greening methods that currently most implemented by companies and universities in Indonesia is the Green Human Resource Management method. This method is considered to have a positive influence in developing environmentally friendly policies effectively and efficiently which will influence the performance and work motivation of employees at a university, which will influence the sustainability of the business environment. This method works by encourages employees to behave in an environmentally friendly manner in their daily activities at the workplace. This research aims to examine the influence of Green Human Resource Management (GHRM) on employee’s work motivation at Duta Wacana Christian University with Motivation as a Moderating Variable. In the context of increasing environmental awareness, Green Human Resource Management is implemented to encourage sustainable behavior in the workplace. The difference in this research is how the implementation of Green Human Resource in the academic environment of private Christian University that maintains Christian values intact. Currently, the practice of green HRM is still very rarely found in the academic environment in Indonesia. The research method used was a quantitative survey with a sample over 200 employees, including lecturers and all of employee in Duta Wacana Christian University. Data is collected through questionnaires that measure Green Human Resource Management dimensions, such as training, environmental-based rewards, and employee work motivation practices. Data analysis was carried out using Statistical Program for Social Science approach. This research showed a positive results, where there is a positive and significant effects between Green Human Resource Management to Employee’s Work Motivation in Duta Wacana Christian University. As a conclusion, this research aims to examine whether Green Human Resource Management practices can affect the performance of Duta Wacana Christian University’s employees, that moderated by green lifestyle.

Keywords: Green Human Resource Management, Employee Motivation, Green Lifestyle, Moderating Variable, Higher Education, Yogyakarta

TRAINING ON A SIMPLE MODEL OF FAMILY FINANCIAL MANAGEMENT FOR YOUNG FAMILIES

2025-01-24T06:49:29+00:00

ABSTRACT

The Young Simple Financial Management Training Program is a community service activity intended for young families, is a model for preparing financial management using excel developed by the Community Service Team of the Faculty of Economics UKTS. The procedure for this activity uses a lecture by making a presentation. The target participants of this activity are young families who are characterized by their proximity to technology. This activity was attended by 17 young families at GKJ Manahan Surakarta. This activity carried out an evaluation by submitting a feedback sheet to the participants at the end of the activity through filling out a questionnaire. The results of the evaluation stated that 80% of the participants understood the material presented, the level of satisfaction of participants reached 70% but the level of usefulness of the activity only reached 50%. This activity should be implemented directly rather than providing training. The user understands how to use it, but it is not necessarily possible for the user to use it in family bookkeeping activities.

Keywords: Model, finance, young family

UNDERSTANDING FINANCIAL LITERACY: ELECTRONIC MONEY AS A PAYMENT METHOD FOR KKP LIDIA, SURAKARTA

2025-01-24T02:25:35+00:00

ABSTRACT

Understanding financial literacy was carried out among members of the Koperasi Konsumen Perempuan (KKP) Lidia, GKJ Manahan in Surakarta, Central Java, Indonesia. KKP Lidia members include church mothers who have various work backgrounds, namely: housewives, private employees, civil servants and entrepreneurs. In this case, women (mothers) indeed play an important role as financial managers of both family finances and healthy business finances. In this digital era, we are required to be modern in terms of payments so that they are more practical and faster. For this reason, it is important for a woman to understand how to carry out purchase and sale transactions using electronic money. The majority of members have carried out transactions manually using cash, so they are not yet familiar with electronic money. This service focuses on continuously improving skills regarding understanding the use of electronic money as a means of payment. Payments using cash carry a higher risk of loss. For this reason, the service wants to provide financial literacy regarding the use of electronic money to help make the transaction process faster and more practical. This service is carried out using a structured training method, namely lectures, information discussions and previews in the form of questions and answers as a reference to assess members' understanding of the material that has been provided. Apart from that, the mothers' mindset changed, shown in response and enthusiasm during the service. The results of the discussion stated that Lidia KKP members gained knowledge about electronic money as payment and wanted to use it as a means of further payment transactions. Members can start something new to follow the trend of digitizing payments using electronic money.

Keywords: Literacy, Financial, E-money, Payment, Digital

RETAIL BUSINESS FINANCIAL MANAGEMENT TRAINING AT THE ECONOMIC EMPOWERMENT COMMISSION OF THE GKJ KERTEN SURAKARTA CONGREGATION

2025-01-24T02:29:07+00:00

ABSTRACT

In this Community Service, the activity program is retail business accounting training aimed at the PEJ commission (community economic empowerment) GKJ Kerten Surakarta, especially the KoneMart manager. The retail business accounting program that we provide as training material is a real time accounting program so that it will provide faster and more accurate information. Good and correct accounting reflects good governance for the institution. The method in this service is by presentation/lecture method, question and answer, training, and assistance in the implementation of accounting programs. In assisting the implementation of this program, it is sustainable until KoneMart managers are able to operate it themselves. The results of this service activity with retail business accounting training provide a high commitment in business unit management for PEJ management, especially KoneMart managers. KoneMart managers have been able to implement accounting programs well and have been running regularly.

Keywords: Retail business, real time, governance

STRENGTHENING NUMERACY FOR VOCATIONAL HIGH SCHOOL TEACHERS TO REALIZE CENTERS OF EXCELLENCE (TRAINING AT SMK KRISTEN 2 SURAKARTA)

2025-01-24T02:34:42+00:00

ABSTRACT

Having numeracy skills enables individuals to function effectively in daily life and contribute to society. It also enhances their opportunities in the workforce and establishes a solid foundation in mathematics that can be built upon through lifelong learning. Various studies and surveys show that literacy and numeracy levels in Indonesia remain low. One such study, the Program for International Student Assessment (PISA), revealed that Indonesia ranks 68th with the following scores: mathematics (379), science (398), and reading (371). Several factors contribute to the low literacy and numeracy levels in Indonesia, including limited access to quality education. SMK Kristen 2 Surakarta has the vision to become a Center of Excellence, developing various sectors in education so that graduates possess excellent competencies in the manufacturing field. The Numeracy Strengthening Workshop for teachers is an effort to improve teacher competence in enhancing students' ability to use numbers, data, graphs, and mathematical formulas to apply simple calculations in daily life. This numeracy strengthening is not only for mathematics teachers but also for teachers of all subjects, enabling them to create and implement learning outcomes that include numeracy elements. The two-day numeracy strengthening training at SMK Kristen 2 Surakarta used the Numeracy Competency Improvement Module for Teachers provided by the Ministry of Education, Culture, Research, and Technology. Three modules were completed during the workshop: Professional Learning Practice in the Aspect of Assessment, Numeracy Learning Environment, and Numeracy Opportunities and Demands. At the end of the workshop, all participating teachers designed learning outcomes in their respective subjects, selecting materials with numeracy content, determining the methods to be used, and choosing appropriate learning tools. Presentations and discussions were conducted to gather input and refine the teaching methods.

Keywords: Strengthening, numeracy, learning outcomes, competence

DIVERSIFICATION OF PAPAYA PROCESSING TO INCREASE SALES VALUE AT THE PPJI (PERKUMPULAN PENYELENGGARA JASA BOGA INDONESIA) IN CENTRAL JAVA

2025-01-24T02:36:40+00:00

ABSTRACT

Papaya or carica papaya is a fruit that is very easy to find in Indonesia and is often consumed every day because the price is very affordable. Processing papaya and making it of high value is a problem faced by PPJI (Indonesian Catering Service Providers Association). In response to this problem, the author and the PPJI team held training on making papaya-based food products to increase the selling value of papaya. The training lasted for two days. The aim of this training was to introduce processed papaya which could be modified by PPJI members and used as a food menu. The benefit of this training is to open participants' insight into the value that can be maximized from papaya. This activity has a positive value which can be seen from the participants' responses and willingness to develop papaya values.

Keywords: Papaya, value, PPJI

DEVELOPING UNITY IN THE ORGANIZATION

2025-01-24T02:39:08+00:00

ABSTRACT

Training activities to build unity in organizations are a community service activity aimed at the community in autonomy is a model of interaction between humans to build unity and harmony of a team developed by the Community Service Team of the Faculty of Economics UKTS. The procedure for this activity uses a tutorial method by making a presentation. The target participants of this activity are church servants who incidentally are a community in an organization that requires unity and cohesiveness and one heart in doing a job. This activity was attended by 21 church servant members at GJKI ELROHI Kartasura Sukiharjo. This activity carried out an evaluation by submitting a feedback sheet to the participants at the end of the activity through filling out a questionnaire. The results of the evaluation stated that 80% of the participants understood the material presented, the level of participant satisfaction reached 70% but the level of usefulness of the activity was only 50%. This activity should be applied directly rather than providing training.

Keywords: Model, build, unity

FINANCIAL MANAGEMENT EDUCATION TO PREPARE FOR RETIREMENT FOR THE GKJ JUWIRING KLATEN CONGREGATION

2025-01-24T02:41:33+00:00

ABSTRACT

This community service aims to educate church members who are entering retirement in preparing their finances. This activity was carried out together with the GKJ Juwiring Klaten Adult Citizens Commission. The Adult Citizens Commission is a commission that covers the age category from 26 years to 59 years. This community service is motivated by the large number of adults approaching retirement age. Financial literacy is still lacking and there are thoughts about preparing finances before retirement. The method used in this activity is a question and answer seminar. The resource person provides explanations, tips and tricks, then participants are given time to ask questions guided by the moderator. The initial stage to start activities and choose a topic, the team visited the chairman of the adult community commission to get information about existing needs or problems. The topics chosen are in accordance with the needs of the participants. As a result of this activity, adults have knowledge of literacy and the importance of preparing financially for retirement. The resource person gave tips on preparing finances, for example by starting to increase your income, investing in the business you control, setting aside current income and so on. It is hoped that after this activity participants will start to think about managing their current finances. This collaboration will continue in the future with other topics. Topics that can be raised include choosing appropriate investments, financial management for housewives, how to increase income and be productive in old age. The service team is open to other discussions so that activities are right on target and help provide solutions for users.

Keywords: education, financial management, retirement

FINANCIAL MANAGEMENT TRAINING IN THE DIGITAL ERA FOR POTTERY UMKM IN MELIKAN WEDI KLATEN

2025-01-24T02:44:00+00:00

ABSTRACT

This community service aims to improve the financial management skills of pottery Micro, Small and Medium Enterprises (MSMEs) in Melikan Village, Wedi, Klaten, through digital-based training. In the digital era, effective and technology-based financial management is an important factor in increasing competitiveness and business sustainability. This training emphasizes the use of digital financial applications that suit the needs and abilities of MSME players, with material prepared based on the latest research on financial technology and MSMEs. The methods used include presentations, simulations of application use, and interactive discussions to suit the specific needs of participants. The results of the training showed a significant increase in participants' understanding and skills, especially in terms of financial recording, cash flow management and more strategic financial planning. This program is expected to have a positive impact on the sustainability and development of pottery MSMEs in Melikan, especially in facing the challenges of the digital era.

Keywords: MSMEs, application, financial recording, strategic financial planning.

WOMAN CHRISTIAN MARRIAGE

2025-01-24T02:49:46+00:00

ABSTRACT

Christian women are important pillars in every dimension of life. In the family, women act as mothers and helpers for their husbands and children. In society, women act as balancers and at the same time control for actions that emphasize emotions and physical strength. Because women always act with love and compassion. Although there are still many people who underestimate and even tend to deny the abilities of women. It is normal for women to work as equals to men. But as a Christian woman, you must remain subject to what is in the Bible. Namely remaining a wife who respects her husband and is a helper for the family.

Keywords: Career woman, Christian marriage, church

TECHNOLOGICAL INNOVATION FOR PROCESSING LIVESTOCK WASTE INTO ORGANIC FERTILIZER IN GLAGAH VILLAGE, KULONPROGO, YOGYAKARTA

2025-01-24T02:58:36+00:00

ABSTRACT

In Glagah sub-district, Kulonprogo, Yogyakarta, there is a lot of livestock waste that has not been utilized for agriculture, in this community service, technological innovation in processing livestock waste into organic fertilizer in the form of pellets is introduced. This organic fertilizer is an effective solution to deal with waste problems that interfere with the public health environment. In the process of making organic fertilizer, it is necessary to educate the community and also introduce the fertilizer making process machine, therefore this extension activity was carried out by a team of UST students and lecturers along with UKDW lecturers. Counseling and field practice were carried out for one week which included preparation of equipment, procurement of goods, collection of livestock waste, counseling and also field practice in making fertilizer.The tools used in making fertilizer include 1 unit of diesel engine that has 7PK power, 1 unit of Grinding mixer and 1 unit of printing machine. While the process includes the selection of raw materials according to the formula then mashed using grinding, then in the mixer then in the next print goes into packaging using sacks.The counseling was held at the Glagah Village Hall, Temon District, Kulon Progo Regency, Yogyakarta, on October 8, 2024, this counseling was attended by all representatives of the Glagah Village Farmers Group as many as 37 people, 4 village officials, 3 BUMDes administrators and the extension team from students and lecturers. The extension material includes the introduction of machines, the process of making fertilizers, the benefits of organic fertilizers and the exposure of nutrient content in organic fertilizers, after the extension by the team, followed by the practice of making fertilizers directly using machines that have been provided by a team of students and lecturers. The results during the practice of making fertilizer are in the form of organic fertilizer that is ready to use and has been packaged in plastic bags weighing 25 kg / bag. The conclusion of this program is that it can increase knowledge and be able to practice making fertilizer using existing machine technology properly and correctly.

Keywords: Technological innovation, organic fertilizer, livestock waste, fertilizer making machine

ENTREPRENEURSHIP TRAINING FOR A PROSPEROUS FARMERS GROUP IN NGEMPLAK VILLAGE, KALIKOTES, KLATEN

2025-01-24T03:00:41+00:00

ABSTRACT

The partner for this community service activity is the Tani Makmur group which consists of farmers and cattle breeders in Ngemplak village, Kalikotes, Klaten. This activity was carried out after the community service team conducted a needs analysis with partners, by discussing to find out what problems were being faced and how to solve them. Community service activities are carried out in the form of training, through the following stages: 1). Preparation, including survey and discussion activities to obtain the required information, determine training targets, prepare materials along with tools and materials to support training, 2). Implementation, including conducting socialization first before the training is carried out then implementing the training, 3). Evaluation, in this activity mapping the advantages and disadvantages of the activity and determining whether the planned output targets have been achieved or not. Based on the implementation of community service which refers to improving the standard of living of prosperous farmer groups, including; 1). Increasing knowledge about entrepreneurship, 2). Increasing creativity in making products, 3). animal feed. Community service activity entitled Entrepreneurship Training for Prosperous Farmer Groups in Ngemplak Village, Kalikotes, Klaten. This implementation will be effective on Sunday 9 June 2024 in Ngemplak Village, Kalikotes, Klaten. Implementation of community service is carried out through socialization about entrepreneurship, discussions, then practice making animal feed and fertilizer. Based on the implementation of these PkM activities, prosperous farmer groups have experienced an increase in their understanding of entrepreneurship and how to make fertilizer and animal feed. The ability of the Tani Makmur group in entrepreneurship by utilizing the resources they have, namely crops in the area's fields in the form of kolonjono grass and cow dung from farmers' livestock in the area, should continue to be improved so as to improve the economy in the area.

Keywords: Entrepreneurship, Animal feed, Fertilizer

RECYCLING WASTE INTO AROMATHERAPY CANDLES TO REMOVE DENGUE FEVER MOSQUITOES IN KARTASURA OCCUMENEOUS PROTESTANT CHRISTIAN CHURCH

2025-01-24T03:21:15+00:00

ABSTRACT

The problem of waste, especially used cooking oil, is that if it is thrown away it will cause environmental pollution and if it is used for the cooking process it will have an impact on human health. Therefore, used cooking oil must be processed so that it becomes an item that has high economic value and does not pollute the environment, let alone cause human health problems. With the above problems, lecturers and students of the Environmental Engineering Study Program, Solo Christian Technology University, carry out community outreach in the form of counseling to the Mothers of the Bible study group at the Ecumenical Protestant Christian Church. Counseling to provide skills in making aromatherapy candles to repel dengue mosquitoes. The implementation method used is a direct face-to-face demonstration and training in making aromatherapy candles as well as a question and answer discussion. The result of this community service activity is that mothers have the expertise to make aromatherapy candles and sell them online, thereby providing additional income.

Keywords: Recycling, trash, Aromatherapy candles

WASTE UTILIZATION TO IMPROVE FAMILY WELFARE

2025-01-24T03:33:31+00:00

ABSTRACT

After the closure of the Piyungan final waste disposal site (TPA), the people of Yogyakarta city are currently having difficulty disposing of their household waste. This is also experienced by the PKK RT 1, RW 21 group, Klitren Village, Gondokusuman District, Yogyakarta City, DIY. To overcome this problem, the group members consisting of 16 mothers must start managing and processing the household waste produced. Community service in the PKK RT 1 group aims to provide awareness of the importance and benefits of processing household waste. The community service method used is Action research and mentoring. The community service was carried out for 6 months, from April to September 2024. The results of the community service showed an awareness of managing household waste. This can be seen from the discipline of group members in utilizing the biopores they already have and processing cooking oil waste into soap. The soap produced can reduce family expenses that have been used to buy soap. As a result of the discipline in utilizing biopores, each group member gets organic fertilizer that can be used to fertilize vegetable plants and ornamental plants in their homes. Another result obtained is that the environment remains clean and the remaining waste that must be disposed of because it cannot be processed is only very little. This means that group members do not need to join the queue to dispose of waste at the TPS provided by the government, and there are savings in expenses because they do not need to subscribe to dispose of waste. Thus, group members can have more time for their productive activities.

Keywords: Biopores, Family Welfare, Organic Fertilizer.

EFFECT OF SERVICE QUALITY AND SOCIAL MEDIA PROMOTION ON CUSTOMER SATISFACTION AND CUSTOMER LOYALTY IN CHRISTIAN CHURCH

2025-01-08T02:51:37+00:00

Abstract

Service quality is widely used to assess service given by both manufacturing and service industries. Previous research has debated whether service quality affects customer satisfaction and customer loyalty. However, the researcher found a research gap as the variables barely tested in religious site context. Thus, the researcher intended to study service quality in a Christian church and its effect on customer satisfaction and customer loyalty. Another variable which is social media promotion is added to the variables tested in the research. In order to approach the finding, the researcher applies quantitative research. Population in this research is Christian followers devoted to GBI Aletheia Magelang. Then, a sample derived from the population is regulated based on purposive random sampling technique. Data in this research is gathered from a questionnaire and analyzed using SERVQUAL by Parasuraman et al. (1988).

Keywords: Service Quality, Social Media Promotion, Customer Satisfaction, Customer Loyalty, Church.

THE INFLUENCE OF SERVANT LEADERSHIP AND EMPOWERMENT ON EMPLOYEE PERFORMANCE AT PT BANK CAPITAL INDONESIA TBK

2025-01-24T03:37:14+00:00

ABSTRACT

The aim of this research is to examine the influence of servant leadership and employee empowerment, on employee performance at PT Bank Capital Indonesia Tbk. This research is motivated by the importance of effective leadership and empowered employees in driving individual and organizational success, particularly in the highly competitive banking industry. Given the limited research that specifically focuses on the combined influence of servant leadership and empowerment on employee performance in the context of Indonesian banking, this study aims to fill this knowledge gap. To achieve this, primary data was collected through questionnaires distributed to 116 employees at PT Bank Capital Indonesia, Tbk, with 100 respondents by purposive sample. The collected primary data was processed using SPSS 26 for Windows. The validity of the research instruments was tested using factor analysis, while reliability was measured using Cronbach's Alpha coefficient. Linear regression analysis was used to test the formulated hypotheses. The findings of this research indicate that servant leadership and employee empowerment have a positive and significant impact on employee performance at PT Bank Capital Indonesia, Tbk. The research can lead to substantial improvements in employee performance. The findings of this study are expected to contribute to the knowledge of academics and practitioners in the fields of leadership and human resource management. By highlighting the positive impact of servant leadership and employee empowerment, this research can be considered for implementing servant leadership and empowerment in order to improve employee performance. By fostering a culture of servant leadership and empowering employees to have a sense of ownership over their work, organizations can unlock the full potential of their workforce and achieve sustainable competitive advantage.

Keywords: servant leadership, empowerment, employee performance

THE MODERATING ROLE OF TASK COMPLEXITY ON THE EFFECT OF WORK ENGAGEMENT ON INNOVATIVE BEHAVIOUR

2025-02-07T02:28:39+00:00

ABSTRAK
In the era of globalization and increasingly fierce competition, innovation is one of the main keys to organizational sustainability and growth. Companies that are able to adapt and create new solutions have a greater chance of excelling in the market. One of the factors that can encourage innovative behavior in organizations is work engagement. In order to address issues and challenges brought on by heightened global rivalry, shifting consumer demands, or market shifts, organizations must also
create new ideas. Because of these difficulties, workers must act creatively to enhance the state of affairs. By integrating the concept of task complexity into the model of work engagement and innovative behavior, this study provides new insights into how task complexity moderates the effect of work engagement on innovative behavior. The novelty in this paper lies in the discovery of new relationships, improved theories, and comprehensive new perspectives, as well as answering the void of previous research that has not been through in examining the role of task complexity in the context of work engagement and innovative behavior. Data collection was conducted through a survey by distributing questionnaires to employees working in ten occupational fields in Indonesia. In this study, the sampling criteria were taken based on convenience sampling, and the number of samples obtained was 208 respondents. Data analysis uses the SEM analysis method or Structural Equation Model with the help of the SmartPLS tool. The results of this study indicate that work involvement has a positive effect on the ability of innovative behavior . The moderating effect test shows that task complexity does not moderate the positive effect of work involvement on innovative behavior. This research can provide practical recommendations for organizations to improve performance and innovative behavior.
Keywords: Work engagement, task complexity, innovative behavior, employees.

THE DETERMINANTS OF TAX AGGRESSIVENESS: FIRM SIZE ROLE OF MODERATION

2025-02-07T02:31:53+00:00

ABSTRACT
This research reviews the factors that encourage tax aggressiveness. Given the large role of taxes for the state, understanding the factors that encourage tax aggressiveness is very important in developing more effective tax policies. Tax aggressiveness is an interesting topic for the
government and society because a lot of companies have to look out for the challenge that can be able to optimize increasing profits while minimizing the burden of taxes by taking aggressive tax planning actions. The research objective is to analyze whether profitability, leverage, capital
intensity, and managerial ownership could affect tax aggressiveness by considering the firm size role of moderation. The novelty of this research lies in selecting the period under research and in utilizing variables unexamined simultaneously in previous research on the topic of aggressiveness in taxes. By using the firm size for moderating variable, the present research provides a new approach to analyzing whether firm size can be moderating independent variables that could affect tax aggressiveness. This research applies a quantitative approach and takes data secondary of financial and annual reports from sub-sector food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Sample of 57 observations were obtained through purposive sampling method. The data were analyzed through descriptive statistics, classic assumption tests, coefficient of determination (R2), goodness of fit test (F-test), t-test, and moderation regression (MRA) using SPSS 29. Testing results from the research indicate that profitability is not significantly influential on tax aggressiveness. However, capital intensity and leverage are negatively and significantly influential on tax aggressiveness, while managerial ownership is positively and significantly
influential on tax aggressiveness. Firm size is not capable of moderating profitability influential on tax aggressiveness. However, firm size weakens capital intensity and leverage influential on tax aggressiveness and strengthens managerial ownership influential on tax aggressiveness.
Keywords: Tax Aggressiveness, Profitability, Leverage, Capital Intensity, Managerial Ownership, Firm Size.

THE VALUE OF THE COMPANY AND ITS FACTORS

2025-02-07T02:36:15+00:00

ABSTRACT
The value of the company is an important factor in internal and external decision making. The value of a company is contingent upon number of factors, such as liquidity, solvency, rentability and profitability. This research, the researchers analyze the impact of these four elements on the
company’s value. This research is interesting because it has relevance for managerial and investment decision making, as well as helping companies in designing effective financial strategies to increase company’s value amidst fierce business competition and give insight about how financial factors can influence investment decisions. Investors are inclined to invest in companies that they believe will perform well. The current phenomenon is the fluctuation in the company's value over the past four years in the period 2020-2023. The purpose of this research is to analyze whether liquidity, solvency, rentability and profitability factors affect the value of
the company or not. The research represents an update to previous studies that incorporates additional independent variables with the aim of providing comprehensive understanding of the factors influencing the company's value, the sampling period covered by this study is more recent than that of previous research, spanning the years 2020 to 2023. This is because the new research provides more accurate picture of the current period’s impacting corporate value. A sample of 34 companies in the food and beverage sector on Indonesia Stock Exchange for period 2020-2023, using purposive sampling technique with multiple criteria, resulting in a total sample of 136. The data used are secondary. They are obtained from publicly available financial reports of companies listed on the Indonesia Stock Exchange. The method of this analysis used is descriptive analysis, normality test, classical assumption test and hypothesis test. The results of the hypothesis test indicate that liquidity and solvency have no significant impact on the value of the company. Conversely, rentability and profitability have a positive and significant impact on the value of a company. The findings thus suggest that company's value is primarily determined by rentability and profitability, while liquidity and solvency have no effect on a company's value.

Keywords: Liquidity, Solvency, Rentability, Profitability, Company’s Value

AUDIT COMMITTEE CHARACTERISTICS, POLITICAL CONNECTIONS, AND TAX AVOIDANCE: WHAT ROLE DOES AUDIT QUALITY PLAY AS A MODERATE OF THE RELATIONSHIP?

2025-02-07T02:39:03+00:00

ABSTRACT
Taxes are the main revenue sources to support a government’s economic development. The aims of this study was to examine on how audit committee characteristics and political connections can influence tax avoidance practices. This study also uses audit quality as a moderating variable to determine how audit quality plays a role in moderating the relationship between audit committee characteristics and political connections on tax avoidance. This quantitative research focuses on manufacturing firms that are registered on the Indonesia Stock Exchange from the period 2020-2023. This research uses moderated regression analysis (MRA) for analysed data. The sample used is purposive sampling technique with the final result being 443 companies. The result of this study indicate that the characteristics and political connections positively effect on tax avoidance practices. Another important result is that audit quality as a moderating variable can reduce the impact of audit committee characteristics on tax avoidance behavior, but audit quality in unable to influence the effect of political connections between tax avoidance practice. This study is underpinned by agency theory, which emphasizes the importance of mitigating information asymmetry that arise from conflicts of interest. The presence of competent auditors is regarded as a vital aspect of effective corporate governance. The results of this research aim to advise the Directorat General of Taxes on developing policies to reduce tax avoidance practice by enforcing stricter oversight of companies, particularly those companies with political ties, in order to enhance tax revenue.

Keywords: Audit Committee Characteristics, Political Connections, Audit Quality, Tax Avoidance

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE WITH SUSTAINABILITY REPORT AS A MODERATING VARIABLE

2025-02-07T02:49:34+00:00

ABSTRACT
This research focuses on the aim of obtaining empirical evidence on the influence of Good Corporate Governance (GCG) on tax avoidance, by adding sustainability reports as a moderating variable. Supported by 4 independent GCG variables, 2 from external factors and 2 from internal factors. Internal factors are proxied by managerial ownership and institutional ownership, while external factors are proxied by audit committee and independent board of commissioner. Apart from that, 2 control variables are added, namely leverage and firm size. Data collection in this research used purposive sampling method on companies listed on the Indonesia Stock Exchange (IDX) in the energy and basic materials sectors from 2021 to 2023 and collected 185 samples. Secondary data and Moderation Regression Analysis (MRA) analysis techniques were used in this research. The findings of the research indicate that the audit committee has an effect on tax avoidance, then the results of testing the control variables showed that leverage has a positive effect while firm size has a significant negative effect on tax avoidance. In additions, this research reveals that sustainability reports are able to act as moderator in influencing audit committee on tax avoidance, thus strengthening the influence of audit committees on tax avoidance. Meanwhile, managerial ownership, institutional ownership, independent board of commissioners, and sustainability reports have no effect on tax avoidance practices. The result of this analysis is that more regular and reliable GCG implementation minimizes tax avoidance practices. The existence of an audit committee can help independent commissioners to improve supervision of company management, and disclosure of sustainability aspects in the sustainability report reduces company management activities, one of which is tax avoidance activities. Companies that declare their social responsibility, namely paying taxes fairly, have a low level of tax avoidance.

Keywords : managerial ownership, institutional ownership, audit committee, independent board of commissioners, sustainability report, tax avoidance

PROFITABILITY AS MODERATION: THE EFFECT COST, PERFORMANCE, AND ENVIRONMENTAL DISCLOSURE ON FIRM VALUE

2025-02-07T02:53:14+00:00

ABSTRACT
Growing awareness of environmental issues influences how pharmaceutical companies respond through their environmental costs, performance, and disclosures, ultimately impacting firm value. This research aims to examine the effects of environmental costs, environmental performance, and environmental disclosure on firm value, with profitability acting as a moderating variable. The study focuses on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The methodology employed is moderation regression analysis, utilizing secondary data gathered from annual and sustainability reports. The findings indicate that environmental costs negatively affect firm value, suggesting that high expenditures on environmental initiatives may lead to unfavorable perceptions among investors. Furthermore, environmental performance and disclosure do not have a significant effect on firm value. Interestingly, profitability strengthens the effect of environmental costs on firm value, suggesting that firms with high levels of profitability can manage environmental costs more effectively to increase value. In contrast, Profitability does not influence environmental disclosure, indicating that transparency in disclosure alone is inadequate to enhance firm value without the backing of profitability. The implications of this study underscore the importance for pharmaceutical companies to consider environmental issues in their business strategies. Effective management of environmental costs and increased profitability can be key to increasing shareholder value. This study provides insights for management of pharmaceutical companies in integrating environmental considerations into strategic decision making. By understanding the interactions between environmental costs, performance, disclosure and profitability, pharmaceutical companies can better navigate the complexities of sustainable business practices. This research highlights the need for a holistic approach to environmental management to ensure that environmental initiatives are not only implemented, but also aligned with the financial health and overall strategic goals of the organization.

Keywords: envionmental cost, environmental performance, environmental disclosure, firm value, profitability

THE DETERMINANTS OF STOCK PRICE WITH PROFITABILITY AS A MODERATING VARIABLE

2025-02-07T04:04:14+00:00

ABSTRACT
The Capital Market is a place for companies to obtain capital from investors. Investors in Indonesian Capital Market come from individual investors and institutional investors. According to the Indonesian Central Securities Depository, the number of individual investors in January 2024 reached 12,126,768, with a percentage of 99.66%. Investors should know the information about Stock Price and the factors that affect company's Stock Price before investing funds in a company so that investor do not make mistakes in the decision-making process. The purpose of this research is to analyze the impact of Liquidity and Leverage on Stock Price with Profitability as the moderating variable. The researcher took up this topic because the Profitability variable indicates how much profit a company is making, so it is hoped that this variable can moderate the independent variable on Stock Price. The analytical methods used are tests of descriptive statistics tests, normality test, classical assumption tests, including tests of multicollinearity, heteroscedasticity, and autocorrelation tests, multiple regression test, model tests and hypothesis test. The sampling method used in this research is the purposive sampling method, so that the sample of 116 samples was obtained. The results of this research showed that Leverage (Debt to Equity Ratio) and Profitability (Return on Assets) are negatively significant to Stock Price, while Liquidity (Current Ratio) is negatively insignificant to Stock Price. The Profitability variable (Return on Assets) is not able to moderate the independent variable on Stock Price. Therefore, it can be concluded that Leverage and Profitability have a negative effect on Stock Price, while Liquidity has no effect on Stock Price. Profitability variable cannot moderate the independent variable of Stock Price. The implications that the researchers can provide are that investors are expected to consider the factors that affect the company's Stock Price before investing their funds in the company. Companies are also expected to take note of the findings and make them a benchmark for companies to perform well.

Keywords: liquidity, leverage, profitability, stock price.

THE INFLUENCE OF BRAND IMAGE, PRICE PERCEPTION, AND SERVICE QUALITY ON CONSUMER LOYALTY MEDIATED BY CONSUMER SATISFACTION IN MEDICAL CHECK-UP SERVICES AT RS PANTI RAPIH YOGYAKARTA

2025-02-17T02:33:27+00:00

ABSTRACT
In the healthcare industry, consumer loyalty is a key indicator of a hospital's success in maintaining service sustainability and competitiveness. Consumer loyalty reflects their willingness to return for services, recommend the facility to others, and remain committed to the healthcare provider. However, in reality, there is often a discrepancy between consumers' expectations of the service and the actual experience, which negatively impacts their satisfaction and loyalty. RS Panti Rapih Yogyakarta, as one of the leading private hospitals in Yogyakarta, offers comprehensive Medical Check-Up (MCU) services but faces challenges in maintaining consumer satisfaction and loyalty. Brand image, price perception, and service quality are the main factors influencing consumer satisfaction and loyalty in the healthcare sector. This research aims to analyze how brand image, price perception, and service quality affect consumer satisfaction, and how consumer satisfaction mediates the relationship in shaping consumer loyalty toward MCU services at RS Panti Rapih Yogyakarta. This study offers novelty by examining the interaction between these three factors in the context of healthcare services, particularly MCU. The data collected will be analyzed using SPSS and AMOS software for Structural Equation Modeling (SEM) analysis. This technique is chosen as it allows the researcher to analyze relationships between variables and test models involving more than one independent and mediating variable. The findings of this research are expected to provide deeper insights into the factors influencing consumer satisfaction and loyalty and help the hospital formulate more effective strategies to enhance service quality and strengthen relationships with consumers.

Keywords: Brand Image; Price Perception, Service Quality; Consumer Satisfaction; Consumer Loyalty; Medical Check-Up; RS Panti Rapih Yogyakarta.