KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
type: channel
description: KONTAN: Journal of Economics, Management, and Business is an academic journal that publishes research articles, conceptual studies, and case studies in the fields of economics, management, and business. The journal aims to serve as an academic platform for researchers, practitioners, and scholars to share knowledge and recent scientific findings that contribute to the advancement of theory and practice in economics, management, and business, particularly those relevant to societal needs and the business sector. Since April 7, 2026, this journal has been accredited at SINTA 5 based on the Decree of the Director General of Research and Development, Ministry of Higher Education, Science, and Technology of the Republic of Indonesia, Number: 286/DST/C3/HM.01.00/2026. Journal Title KONTAN: Jurnal Ekonomi, Manajemen & Bisnis DOI Prefix 10.59818/KONTAN Frequency 4 issues per year e-ISSN 2829-2154 Editor Dr. Elan Jaelani, S.H., M.H Publisher Widina Media Utama Citation Analysis SINTA 5 | Google Scholar | Dimensions | Garuda URL http://jurnal.penerbitwidina.com/index.php/KONTAN
publisher: CV Widina Media Utama
language: en-US
publication name: KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
issn: 2829-2154
items: PERAN DOSEN DALAM MEMBANGUN KESADARAN MULTIKULTURAL MAHASISWA DI PROVINSI JAMBI: TINJAUAN MANAJEMEN PENDIDIKAN DAN TATA KELOLA INSTITUSI
items: PENGARUH WORKLOAD, MENTAL HEALTH, DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION PADA KARYAWAN GENERASI Z DI PT QMB NEW ENERGY MATERIAL
items: PENERAPAN TEKNOLOGI DIGITAL GOFOOD DAN QRIS DALAM MENDUKUNG TRANSFORMASI BISNIS MJ COFFEE SHOP BANTUL
items: https://jurnal.penerbitwidina.com/index.php/KONTAN/article/view/2870
items: Pengaruh Strategi Marketing MIX 4P Terhadap Keputusan Pembelian Batik Sungai Lemau Di Desa Padang Kedeper Kabupaten Bengkulu Tengah
items: PENGARUH DISIPLIN KERJA, MOTIVASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN: STUDI KASUS PT. DOK BANGKA
items: DIGITALISASI UMKM MELALUI IMPLEMENTASI QRIS PADA UMKM KULINER DI MOYUDAN, SLEMAN, YOGYAKARTA
items: TINGKAT KEPUASAN PETERNAK AYAM BROILER TERHADAP POLA KEMITRAAN PT. CIOMAS ADISATWA KABUPATEN JEMBER
items: INOVASI SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI DIGITAL DALAM MENINGKATKAN TRANSPARANSI, AKUNTABILITAS, DAN KINERJA KEUANGAN PADA PERUSAHAAN TERBUKA DI BURSA EFEK INDONESIA
items: ANALISIS FENOMENA TREN PENGGUNAAN HIJAB PASHMINA VISCOSE DIKALANGAN MAHASISWI MANAJEMEN BISNIS SYARIAH
items: IMPLEMENTASI PENGENDALIAN OPERASIONAL ALAT BERAT DALAM MENINGKATKAN EFEKTIVITAS PELAKSANAAN PROYEK KONSTRUKSI DI KABUPATEN SUMBAWA
items: PENGARUH CITRA MEREK TERHADAP KEPUASAN PELANGGAN DALAM PEMBELIAN PRODUK FASHION MELALUI SHOPEE PADA MAHASISWA PENDIDIKAN EKONOMI FKIP UNIVERITAS MUHAMMADIYAH BENGKULU
items: PERAN DIGITALISASI DALAM MENDORONG DAYA SAING USAHA MIKRO KECIL DAN MENENGAH (UMKM) KOTA SURABAYA
items: PENGARUH INOVASI PRODUK DAN DIGITAL MARKETING TERHADAP MINAT BELI PADA UMKM UM HABIB GALERY
items: EVALUASI KEPUASAN PELANGGAN MELALUI PENDEKATAN SERVICE QUALITY (SERVQUAL) PADA KEDAI KOPI LOKAL SUKABUMI COFFEE CENTER
items: SEGMENTASI PELANGGAN BERBASIS RFM UNTUK PERUMUSAN STRATEGI PEMASARAN PADA INDUSTRI PERCETAKAN
items: Implementasi Core Tax Administration System (CTAS) dalam Pelaporan Pajak: Studi Kasus pada PT X
items: Peran Mediasi Corporate Social Responsibility dalam Pengaruh Transformasi Digital terhadap Tax Avoidance pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023
items: PEMAHAMAN APLIKASI CORETAX ADMINISTRATION SYSTEM TERHADAP MINAT KARIR BIDANG PERPAJAKAN PADA MAHASISWA AKUNTANSI UNIVERSITAS TEKNOLOGI DIGITAL
items: Analisis Peran Etika dan Budaya Lingkungan Kerja Terhadap Kualitas Audit pada PT Bagi Kopi Indonesia
items: The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024)

PERAN DOSEN DALAM MEMBANGUN KESADARAN MULTIKULTURAL MAHASISWA DI PROVINSI JAMBI: TINJAUAN MANAJEMEN PENDIDIKAN DAN TATA KELOLA INSTITUSI
type: item
description: This research is motivated by the increasing student heterogeneity in Jambi Province across 55 public and private universities, including the presence of international students, yet not balanced by systemic lecturer readiness to manage cultural diversity. The purpose of this study is to analyze the role of lecturers in building students' multicultural awareness and to identify institutional governance barriers hindering its optimization. This research employs a qualitative approach using library research. The findings identify four typologies of lecturer roles: inclusive learning facilitators, ethical role models, intercultural bridges, and agents of campus cultural transformation. The optimization of these roles is hindered by the unequal distribution of lecturers' cultural competence, the dominance of mono-cultural pedagogical approaches in private universities, and the absence of systematic institutional policies. The contribution of this study is to extend the multicultural education management model across three simultaneous intervention levels: individual, pedagogical, and institutional. The novelty of this study lies in identifying the structural gap between public and private universities in Jambi Province as a determining factor for successful multiculturalism management. This study concludes that simultaneous interventions at these three levels are required to create an inclusive and culturally just campus ecosystem. ABSTRAK Penelitian ini dilatarbelakangi oleh meningkatnya heterogenitas mahasiswa di Provinsi Jambi yang tersebar di 55 perguruan tinggi negeri dan swasta, termasuk kehadiran mahasiswa internasional, namun belum diimbangi dengan kesiapan sistemik dosen dalam mengelola keragaman budaya. Tujuan penelitian ini adalah menganalisis peran dosen dalam membangun kesadaran multikultural mahasiswa serta mengidentifikasi hambatan tata kelola institusional yang menghambat optimalisasinya. Penelitian menggunakan pendekatan kualitatif dengan studi kepustaka…
creator: Andini Fitri
creator: Tiara Andrinie
creator: Eva Iryani
rights: Copyright (c) 2026
date: 2026-06-18
publication date: 2026-06-18
volume: 5
number: 2
doi: 10.59818/kontan.v5i3.2897

PENGARUH WORKLOAD, MENTAL HEALTH, DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION PADA KARYAWAN GENERASI Z DI PT QMB NEW ENERGY MATERIAL
type: item
description: High turnover intention among Generation Z employees has become a challenge for organizations in retaining human resources. This study aims to analyze the effects of workload, mental health, and work environment on turnover intention among Generation Z employees at PT QMB New Energy Material. A quantitative approach with a causal-associative design was employed involving 300 respondents selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that workload has a positive and significant effect on turnover intention, while mental health and work environment have negative and significant effects on turnover intention. Simultaneously, the three variables significantly influence turnover intention, with an Adjusted R² value of 0.309. The study concludes that effective workload management, improved mental health, and a supportive work environment are important factors in reducing turnover intention among Generation Z employees. ABSTRAK Tingginya turnover intention pada karyawan Generasi Z menjadi tantangan bagi perusahaan dalam mempertahankan sumber daya manusia. Penelitian ini bertujuan menganalisis pengaruh workload, mental health, dan lingkungan kerja terhadap turnover intention karyawan Generasi Z di PT QMB New Energy Material. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal terhadap 300 responden yang dipilih melalui purposive sampling. Analisis data dilakukan menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa workload berpengaruh positif dan signifikan terhadap turnover intention, sedangkan mental health dan lingkungan kerja berpengaruh negatif dan signifikan terhadap turnover intention. Secara simultan, ketiga variabel berpengaruh signifikan terhadap turnover intention dengan nilai Adjusted R² sebesar 0,309. Penelitian ini menyimpulkan bahwa pengelolaan beban kerja, peningkatan kesehatan mental, dan penciptaan lingkungan kerja yang kondusif merupakan faktor pent…
creator: Liliany Putri Azizah
creator: Osly Usman
rights: Copyright (c) 2026
date: 2026-06-18
publication date: 2026-06-18
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.2985

PENERAPAN TEKNOLOGI DIGITAL GOFOOD DAN QRIS DALAM MENDUKUNG TRANSFORMASI BISNIS MJ COFFEE SHOP BANTUL
type: item
description: The implementation of digital technology has had a significant impact on the operations of UMKM in the culinary sector, particularly at MJ Coffee Shop, located in Bantul Regency, Yogyakarta. The limitations of the marketing system and payment transactions, which remain conventional, served as the background for this study. The research method was qualitative descriptive using a case study approach, with data collected through interviews, observations, and documentation of activities. The results show that the use of GoFood and QRIS has had a positive impact on business operations, particularly in terms of expanding marketing reach, facilitating transactions, and improving the efficiency of customer service. The novelty of this study lies in its analysis, which not only highlights the increase in revenue resulting from digitalization but also comprehensively examines changes in operational systems, service patterns, and the process of technological adaptation at a developing café UMKM. The findings of this study show that digitalization plays a role in driving changes in operational management toward a more structured approach that is oriented toward consumer needs. However, in practice, challenges often arise regarding the adjustment to using the applications and dependence on internet connectivity. Overall, the implementation of these two services has helped business owners adapt their business activities to technological developments and consumer needs in the modern era. ABSTRAK Implementasi teknologi digital memberikan dampak yang signifikan terhadap operasional UMKM sektor kuliner, khususnya pada MJ Coffee Shop yang berlokasi di Kabupaten Bantul, Yogyakarta. Keterbatasan sistem pemasaran dan transaksi pembayaran yang masih konvensional menjadi latar belakang dilakukannya penelitian ini. Metode penelitian berupa deskriptif kualitatif dengan pendekatan studi kasus, data diperoleh melalui wawancara, observasi, serta dokumentasi kegiatan. Hasil penelitian menunjukka…
creator: Cicilia Noveviona Ayogya Wienda Haryanto
creator: Diana Airawaty
rights: Copyright (c) 2026 Cicilia Noveviona Ayogya Wienda Haryanto
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.2962

https://jurnal.penerbitwidina.com/index.php/KONTAN/article/view/2870
type: item
title: ANOMALI AKUNTABILITAS KEUANGAN DAERAH DAN PEMBANGUNAN MANUSIA: ANALISIS POLA KETERKAITAN KERUGIAN DAERAH, OPINI AUDIT BPK, PDRB PER KAPITA, DAN GINI RATIO DENGAN INDEKS PEMBANGUNAN MANUSIA PROVINSI DI INDONESIA
description: This study aims to analyze the anomaly in the relationship between regional financial accountability and human development across provinces in Indonesia during the pre-COVID-19 period. The research employs a qualitative descriptive approach using document analysis based on secondary data from the Audit Board of Indonesia (BPK) through the Summary of Audit Reports (IHPS) and publications from Statistics Indonesia (BPS), including regional losses, audit opinions, gross regional domestic product (GRDP) per capita, Gini ratio, and the Human Development Index (HDI). The findings reveal that the dominance of unqualified audit opinions (WTP) is not accompanied by uniformity in HDI achievements across provinces. In addition, regional losses do not exhibit a consistent pattern in relation to human development levels, while GRDP per capita tends to show a more aligned relationship with HDI compared to other indicators. These findings indicate a disconnect between administrative accountability and actual welfare outcomes. This study highlights that the success of regional financial management cannot be solely measured by audit opinions, but must also consider its effectiveness in improving the quality of life of the population. ABSTRAK Penelitian ini bertujuan untuk menganalisis anomali dalam keterkaitan antara akuntabilitas keuangan daerah dan pembangunan manusia di provinsi Indonesia periode pra-pandemi COVID-19. Studi ini menggunakan pendekatan kualitatif deskriptif berbasis analisis dokumen dengan memanfaatkan data sekunder dari Ikhtisar Hasil Pemeriksaan (IHPS) Badan Pemeriksa Keuangan dan publikasi Badan Pusat Statistik yang mencakup kerugian daerah, opini audit, PDRB per kapita, Gini Ratio, dan Indeks Pembangunan Manusia (IPM). Hasil analisis menunjukkan bahwa dominasi opini audit Wajar Tanpa Pengecualian (WTP) tidak diikuti oleh keseragaman capaian IPM antarprovinsi. Selain itu, kerugian daerah tidak memperlihatkan pola keterkaitan yang konsisten dengan tingkat pembang…
creator: Norma Emilia
creator: Hamdani Hamdani
creator: Sarwani Sarwani
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.2870

Pengaruh Strategi Marketing MIX 4P Terhadap Keputusan Pembelian Batik Sungai Lemau Di Desa Padang Kedeper Kabupaten Bengkulu Tengah
type: item
description: Penelitian ini bertujuan untuk mengetahui pengaruh strategi marketing mix 4P terhadap keputusan pembelian Batik Sungai Lemau di Desa Padang Kedeper Kabupaten Bengkulu Tengah. Strategi marketing mix meliputi produk, harga, tempat, promosi yang digunakan untuk menarik minat konsumen dalam melakukan pembelian. Jenis penelitian yang digunakan yaitu kuantitatif dengan metode regresi linier sederhana. Subjek penelitian adalah 40 konsumen. Data dikumpulkan melalui observasi, kuesioner, dan dokumentasi. Teknik analisis data yang digunakan yaitu statistik deskriptif dan inferensial. Hasil penelitian menunjukkan Strategi Marketing Mix memiliki nilai rata-rata sebesar 60,45 berada dalam kategori baik, Keputusan Pembelian Batik Sungai Lemau memiliki nilai rata-rata sebesar 20,00 berada dalam kategori Tinggi, sehingga diperoleh hasil signifikan antara variable Marketing Mix terhadap Keputusan Pembelian. Dengan nilai signifikansi sebesar 0,001 < 0,05 (maka Ho ditolak Ha diterima), Berdasarkan nilai Koefisien Determinasi (R2) sebesar 55,5%, yang menunjukkan bahwa Marketing Mix memberikan kontribusi terhadap keputusan pembelian sisanya 44,5% dipengaruhi oleh faktor lain diluar penelitian.
creator: Nefa Stefhanie
creator: Sazili Sazili
creator: Meirani Meirani
rights: Copyright (c) 2026 Nefa Stefhanie, Sazili Sazili, Meirani Meirani
date: 2026-06-27
publication date: 2026-06-27
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3007

PENGARUH DISIPLIN KERJA, MOTIVASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN: STUDI KASUS PT. DOK BANGKA
type: item
description: Employee performance is a strategic factor that determines an organization's ability to achieve operational and long-term objectives, particularly in the shipbuilding industry, where organizational success largely depends on the quality of human resources. This study aims to analyze the effects of work discipline, work motivation, and organizational commitment on the performance of production employees at PT. DOK Bangka, both partially and simultaneously. A quantitative approach with an explanatory survey method was employed. Data were collected through questionnaires administered to 55 production employees selected using purposive sampling and analyzed using multiple linear regression. The findings indicate that work discipline, work motivation, and organizational commitment each have a positive and significant effect on employee performance. Furthermore, these three variables simultaneously exert a significant influence on employee performance, explaining 62.3% of the variance in performance (R² = 0.623). The results suggest that strengthening employees' compliance with workplace regulations, enhancing work motivation, and fostering organizational commitment contribute to higher productivity, stronger loyalty, and improved employee performance ABSTRAK Kinerja karyawan merupakan faktor strategis yang menentukan keberhasilan organisasi dalam mencapai tujuan operasional dan keberlanjutan perusahaan, terutama pada industri galangan kapal yang sangat bergantung pada kualitas sumber daya manusia. Penelitian ini bertujuan menganalisis pengaruh disiplin kerja, motivasi kerja, dan komitmen organisasi terhadap kinerja karyawan bagian produksi PT. DOK Bangka, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan metode survei eksplanatori. Data dikumpulkan melalui penyebaran kuesioner kepada 55 karyawan bagian produksi yang dipilih menggunakan teknik purposive sampling, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelit…
creator: Mieke Atalia
creator: Osly Usman
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3038

DIGITALISASI UMKM MELALUI IMPLEMENTASI QRIS PADA UMKM KULINER DI MOYUDAN, SLEMAN, YOGYAKARTA
type: item
description: This study examines the impact of direct assistance on QRIS implementation among rural small and medium enterprises (SMEs) in Blendungan, Sumbersari, Moyudan, Sleman, Yogyakarta, which still face low digital literacy, limited access to information, and a lack of technical assistance. Using a descriptive qualitative approach, assistance was provided through information provision, teaching, registration assistance, and direct training. The study found that direct assistance significantly helped MSMEs better understand QRIS, overcome technological challenges, and improve transaction speed, service quality, competitiveness, and customer satisfaction. This study demonstrates that ongoing support and training are crucial for helping rural MSMEs accelerate their digital transformation journey. ABSTRAK Studi ini meneliti pengaruh bantuan langsung dalam penerapan QRIS di usaha kecil menengah pedesaan di Blendungan, Sumbersari, Moyudan, Sleman, Yogyakarta, yang masih mengalami tingkat literasi digital yang rendah, akses informasi yang terbatas, serta kurangnya bantuan teknis. Dengan pendekatan kualitatif deskriptif, pendampingan dilakukan dengan cara memberi informasi, mengajarkan, membantu mendaftar, serta memberikan pelatihan langsung. Penelitian menunjukkan bahwa bantuan langsung secara signifikan membantu para pelaku UMKM memahami QRIS dengan lebih baik, mengatasi kesulitan teknologi, serta meningkatkan kecepatan transaksi, kualitas pelayanan, daya saing, dan ketenangan hati pelanggan. Penelitian ini menunjukkan bahwa bantuan dan pelatihan terus-menerus sangat penting untuk membantu UMKM di pedesaan berkembang lebih cepat dalam mengadopsi transformasi digital.
creator: Alivia Rahayu Prastiwi
creator: Diana Airawaty
rights: Copyright (c) 2026 KONTAN : Jurnal Ekonomi, Manajemen, dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3056

TINGKAT KEPUASAN PETERNAK AYAM BROILER TERHADAP POLA KEMITRAAN PT. CIOMAS ADISATWA KABUPATEN JEMBER
type: item
description: In expanding its business, PT Ciomas Adisatwa Jember endeavors to evaluate its partnerships, particularly those with broiler farmers in Jember Regency. The company aims to determine whether its partner farmers are satisfied with the collaboration. This study aims to analyze the nucleus-plasma partnership model of PT Ciomas Adisatwa Jember Regency, assess farmer satisfaction with the partnership, and formulate partnership development strategies for the company. The partnership model was analyzed descriptively, farmer satisfaction was evaluated using the Customer Satisfaction Index (CSI), and the partnership strategy was analyzed through Importance-Performance Analysis (IPA). The results of the study indicate the following: First, the implementation of the nucleus-plasma partnership model at PT Ciomas Adisatwa Jember is established with the company acting as the nucleus and the farmers as the plasma. Second, the Customer Satisfaction Index (CSI) score of the partner farmers is 78.86%, falling into the "satisfied" category, which indicates that the farmers are satisfied with the partnership. Third, the partnership development strategy for PT Ciomas Adisatwa is carried out by prioritizing improvements in contract feed prices, Day Old Chick (DOC) quality, and Feed Conversion Ratio (FCR) bonuses to enhance farmer satisfaction. This development strategy is evaluated based on the ongoing implementation of the nucleus-plasma partnership model. Furthermore, the satisfaction level serves as a valuable reference for the company, specifically by reviewing Quadrant I to identify priority areas that must be improved to achieve maximum farmer satisfaction. ABSTRAK PT. Ciomas Adisatwa Jember dalam mengembangkan usahanya berupaya melakukan evaluasi terhadap kemitraan yang dilakukan terutama dengan peternak ayam broiler di Kabupaten Jember. Perusahaan ingin mengetahui apakah peternak mitra merasa puas dengan kemitraan. Tujuan penelitian ini untuk mengetahui bagaimana pola kemitraan in…
creator: Nadintha Rahmaaisya
creator: Illia Seldon Magfiroh
creator: Intan Kartika Setyawati
creator: Ratih Apri Utami
creator: Yuli Hariyati
rights: Copyright (c) 2026 KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.2996

INOVASI SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI DIGITAL DALAM MENINGKATKAN TRANSPARANSI, AKUNTABILITAS, DAN KINERJA KEUANGAN PADA PERUSAHAAN TERBUKA DI BURSA EFEK INDONESIA
type: item
description: The advancement of digital technology has driven significant changes in accounting information systems (AIS), particularly for publicly listed companies on the Indonesia Stock Exchange (IDX). Transparent and accountable financial reporting has become a primary requirement to maintain investor trust. This study aims to examine how digital innovations such as blockchain, cloud accounting, artificial intelligence (AI), and big data analytics can enhance the quality of reporting and corporate financial performance. The research employs a descriptive qualitative approach through literature review, regulatory analysis, and data from listed companies. The findings indicate that the adoption of digital technologies strengthens data integrity, accelerates information disclosure, and supports managerial decision-making. These results highlight the importance of implementing digital-based AIS as a sustainable strategy to reinforce corporate governance and competitiveness in the capital market. ABSTRAK Perkembangan teknologi digital mendorong perubahan besar dalam sistem informasi akuntansi (SIA), khususnya bagi perusahaan terbuka di Bursa Efek Indonesia (BEI). Laporan keuangan yang transparan dan akuntabel menjadi tuntutan utama untuk menjaga kepercayaan investor. Penelitian ini bertujuan menelaah bagaimana inovasi teknologi digital, seperti blockchain, cloud accounting, artificial intelligence (AI), dan big data analytics, dapat meningkatkan kualitas pelaporan serta kinerja keuangan perusahaan. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan analisis literatur, regulasi, dan data perusahaan terbuka. Hasil menunjukkan bahwa penerapan teknologi digital memperkuat integritas data, mempercepat keterbukaan informasi, dan mendukung pengambilan keputusan manajerial. Temuan ini menegaskan pentingnya adopsi SIA berbasis digital sebagai strategi berkelanjutan untuk memperkuat tata kelola dan daya saing perusahaan di pasar modal.
creator: Iwin Arnova
creator: Nadya Aisyah Rahmadhan
creator: Aulia Thasabita Lesti
creator: Deki Seprawansyah
rights: Copyright (c) 2026 KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3048

ANALISIS FENOMENA TREN PENGGUNAAN HIJAB PASHMINA VISCOSE DIKALANGAN MAHASISWI MANAJEMEN BISNIS SYARIAH
type: item
description: Along with the development of the times, Fashion trends in Indonesia have experienced a very rapid increase. The hijab trend also continues to develop, which was originally just a head covering and prioritized covering the genitals, but now the hijab has become an important part of Muslim women's Fashion, especially among teenagers and female students. This study aims to determine the level of consumer satisfaction and interest in the use of viscose hijab among female students of the Sharia Business Management Study Program at Sultan Abdurrahman State Islamic Institute, Riau Islands. This study uses a qualitative approach by looking and observing based on the experience and opinions of female students of Sharia Business Management in using viscose pashmina hijab for activities on campus. Data were analyzed using qualitative descriptive analysis techniques. The results of the study indicate that the high interest of female students in the pashmina hijab trend, especially the viscose pasmina trend, which is considered comfortable for everyday use. Therefore, it can be concluded that the development of social media and Fashion trends play an. ABSTRAK Seiring perkembangan zaman tren fashion di indonesia mengalami peningkatan yang sangat pesat. Tren hijab juga terus berkembang, yang semula hanya sekedar penutup kepala dan mengutamakan menutup aurat, tetapi sekarang hijab sudah menjadi bagian penting dalam fashion wanita muslim terutama dikalangan remaja dan mahasiswi. Penelitian ini bertujuan untuk mengetahui tingkat kepuasan dan minat konsumen terhadap penggunaan hijab Viscose di kalangan mahasiswi Program Studi Manajemen Bisnis Syariah STAIN Sultan Abdurrahman Kepulauan Riau. Penelitian ini menggunakan pendekatan kualitatif dengan melakukan wawancara, observasi, maupun dokumentasi terhadap mahasiswi dalam tren penggunaan hijab Pashmina Viscose untuk beraktivitas di kampus. Hasil penelitian menunjukkan bahwa hijab Pashmina Viscose merupakan salah satu jenis model hijab …
creator: Kamaruzaman Kamaruzaman
creator: Aulia Rahman
creator: Mutya Amalya Siva Wantira
creator: Aida Asmara Putri
creator: Adel Liana Putri
creator: Fayza Ananda Pratiwi
creator: Rianti Rianti
creator: Indy Iryani
creator: Khusnul Khotimah
creator: Amelia Cahaya Putri
creator: Iffah Rahmadani
creator: Siti Alfiana
rights: Copyright (c) 2026 KONTAN : Jurnal Ekonomi, Manajemen, dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3016

IMPLEMENTASI PENGENDALIAN OPERASIONAL ALAT BERAT DALAM MENINGKATKAN EFEKTIVITAS PELAKSANAAN PROYEK KONSTRUKSI DI KABUPATEN SUMBAWA
type: item
description: The use of heavy equipment plays an important role in determining the effectiveness of construction projects; however, inadequate operational control often causes inefficiency, low productivity, and delays in project implementation. This study aims to analyze the implementation of heavy equipment operational control in improving construction project effectiveness and identify factors influencing its success. This research employed a qualitative approach with a case study design on a road infrastructure project in Sumbawa Regency, Indonesia. Data were collected through in-depth interviews, field observations, and documentation involving project managers, supervisors, operators, and mechanics. Data analysis was conducted using an interactive model consisting of data reduction, data presentation, and conclusion verification supported by data triangulation. The results showed that operational control of heavy equipment has been implemented but remains suboptimal due to manual recording systems, reactive supervision, limited real-time monitoring, and irregular performance evaluation. The findings also revealed that human factors, including operator discipline, supervisor competence, and team coordination, significantly influence operational control effectiveness. This study concludes that construction project effectiveness is not only determined by equipment availability but also by the quality of integrated operational control involving planning, monitoring, evaluation, technology support, and human resource management. ABSTRAK Penggunaan alat berat memiliki peran penting dalam menentukan efektivitas pelaksanaan proyek konstruksi, namun lemahnya pengendalian operasional masih sering menyebabkan rendahnya produktivitas, peningkatan waktu tidak produktif, dan keterlambatan pekerjaan. Penelitian ini bertujuan untuk menganalisis implementasi pengendalian operasional alat berat dalam meningkatkan efektivitas proyek konstruksi serta mengidentifikasi faktor-faktor yang memenga…
creator: Nova Novriani
creator: ovi soviya
creator: Musmulyadin Musmulyadin3
creator: Asmadi Asmadi
creator: Jono Iskandar
creator: Eko Wijaya
creator: Adhi Asfar Tamin
creator: Muhammad Ibadurrahman
creator: Erwin Fitriansyah
rights: Copyright (c) 2026 KONTAN : Jurnal Ekonomi, Manajemen, dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.2991

PENGARUH CITRA MEREK TERHADAP KEPUASAN PELANGGAN DALAM PEMBELIAN PRODUK FASHION MELALUI SHOPEE PADA MAHASISWA PENDIDIKAN EKONOMI FKIP UNIVERITAS MUHAMMADIYAH BENGKULU
type: item
description: The rapid growth of e-commerce has increased the importance of brand image in shaping customer satisfaction when purchasing fashion products online. This study aimed to analyze the effect of brand image on customer satisfaction in purchasing fashion products through Shopee among students of the Economic Education Study Program, Faculty of Teacher Training and Education, Muhammadiyah University of Bengkulu. A quantitative survey approach was employed involving 46 respondents selected based on predetermined criteria. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, normality, simple linear regression, and t-tests. The results indicated that the data were normally distributed (Asymp. Sig. = 0.186), with the regression equation Y = 25.533 + 0.270X. The t-test yielded a value of 3.288 with a significance level of 0.002 (<0.05), confirming that brand image has a positive and significant effect on customer satisfaction. These findings indicate that a stronger brand image leads to higher customer satisfaction in purchasing fashion products through Shopee. ABSTRAK Perkembangan e-commerce mendorong pentingnya citra merek dalam membentuk kepuasan pelanggan pada pembelian produk fashion secara daring. Penelitian ini bertujuan menganalisis pengaruh citra merek terhadap kepuasan pelanggan dalam pembelian produk fashion melalui Shopee pada mahasiswa Pendidikan Ekonomi FKIP Universitas Muhammadiyah Bengkulu. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 46 responden yang dipilih sesuai kriteria penelitian. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan uji validitas, reliabilitas, normalitas, regresi linear sederhana, serta uji t. Hasil penelitian menunjukkan data berdistribusi normal (Asymp. Sig. = 0,186) dan persamaan regresi Y = 25,533 + 0,270X. Uji t menghasilkan nilai t = 3,288 dengan signifikansi 0,002 (<0,05), sehingga citra merek berpengaruh positif dan signifikan ter…
creator: Ummi Kalsum
creator: Bahrin Bahrin
creator: Ameilia Marlinda
rights: Copyright (c) 2026 KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3057

PERAN DIGITALISASI DALAM MENDORONG DAYA SAING USAHA MIKRO KECIL DAN MENENGAH (UMKM) KOTA SURABAYA
type: item
description: This research is a descriptive qualitative study that aims to describe the implementation of digitalization in culinary MSMEs in Surabaya City, identify supporting factors of digitalization in increasing the competitiveness of MSMEs, explore the obstacles faced by MSMEs in the digitalization process, and formulate a digitalization optimization strategy to increase the competitiveness of MSMEs in Surabaya City. This study used informants from 9 culinary MSMEs that are still active and more than 6 months located in Surabaya, using at least one digital channel on social media. The results of the study found that the majority of culinary MSMEs in Surabaya City showed that the digitalization process has become a primary strategy to increase competitiveness, especially in the marketing and branding sectors. There are factors that inhibit digitalization, including unstable internet infrastructure and the existence of human resources that are resistant to change, while factors that encourage digitalization in MSMEs in Surabaya include easy access to social media, government support, efficiency, changes in consumer behavior in Surabaya and competitiveness. The digitalization optimization strategy is carried out by optimizing the use of social media, integration with marketplace platforms and delivery services, as well as visual branding. ABSTRAK Penelitian ini merupakan studi kualitatif deskriptif yang bertujuan untuk mendeskripsikan implementasi digitalisasi pada UMKM kuliner di Kota Surabaya, mengidentifikasi faktor pendukung digitalisasi dalam meningkatkan daya saing UMKM, mengeksplorasi hambatan yang dihadapi UMKM dalam proses digitalisasi, dan merumuskan strategi optimasi digitalisasi untuk meningkatkan daya saing UMKM di Kota Surabaya. Studi ini menggunakan informan dari 9 UMKM kuliner yang masih aktif dan telah beroperasi lebih dari 6 bulan di Surabaya, yang menggunakan setidaknya satu saluran digital di media sosial. Hasil penelitian menunjukkan bahwa mayoritas UMKM …
creator: Endang Siswati
creator: Miftachul Miftachul
creator: Shintia Aulia Wardani
creator: Barbara Veronika Unmehopa
rights: Copyright (c) 2026 KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3147

PENGARUH INOVASI PRODUK DAN DIGITAL MARKETING TERHADAP MINAT BELI PADA UMKM UM HABIB GALERY
type: item
description: This study aims to determine the effect of product innovation and digital marketing on purchasing interest in UMKM Um Habib Galery. This study uses a quantitative approach. Data was obtained from primary and secondary data. The sample in this study consisted of 43 respondents. Data analysis was conducted through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. Based on the analysis results, it can be concluded that product innovation has a significant effect on purchasing interest at Um Habib Gallery. However, digital marketing does not have a significant effect on purchasing interest at Um Habib Gallery. Nevertheless, product innovation and digital marketing simultaneously have a significant effect on purchasing interest at Um Habib Gallery. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh inovasi produk dan digital marketing terhadap minat beli pada UMKM Um Habib Galery. Penelitian ini menggunakan metode pendekatan kuantitatif. Data diperoleh dari data primer dan data sekunder. Sampel pada penelitian ini berjumlah 43 responden. Analisis data yang dilakukan melalui uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Berdasarkan hasil analisis, dapat disimpulkan bahwa inovasi produk berpengaruh signifikan terhadap minat beli pada Um Habib Galery. Sedangkan digital marketing tidak berpengaruh signifikan terhadap minat beli pada Um Habib Galery. Namun, inovasi produk dan digital marketing secara simultan memiliki pengaruh yang signifikan terhadap minat beli pada Um Habib Galery.
creator: Dinda Tri Anjani
creator: Rini Loliyani
creator: Hairudin Hairudin
creator: Astrid Aprica Isabella
rights: Copyright (c) 2026 KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3117

EVALUASI KEPUASAN PELANGGAN MELALUI PENDEKATAN SERVICE QUALITY (SERVQUAL) PADA KEDAI KOPI LOKAL SUKABUMI COFFEE CENTER
type: item
description: ABSTRAK Sukabumi Coffee Center (SCC) merupakan usaha kedai kopi lokal di Kota Sukabumi yang mengusung misi memberdayakan petani lokal melalui penyajian komoditas biji kopi asli daerah (Arabika dan Robusta). Sebagai kedai kopi independen, optimalisasi kualitas pelayanan menjadi faktor krusial untuk bersaing dengan kedai kopi waralaba nasional. Penelitian ini bertujuan untuk mengevaluasi tingkat kepuasan pelanggan di Sukabumi Coffee Center menggunakan dimensi Service Quality (SERVQUAL), mengidentifikasi kendala operasional yang dihadapi, serta merumuskan strategi solutif bagi manajemen. Penelitian deskriptif kuantitatif ini mengumpulkan data primer melalui kuesioner berskala Likert kepada 99 responden yang dipilih menggunakan teknik accidental sampling berdasarkan rumus Slovin dari total populasi 15.816 pengunjung. Pengujian instrumen pada 30 responden menunjukkan tingkat reliabilitas yang sangat tinggi dengan koefisien Cronbach's Alpha sebesar 0,940. Hasil penelitian menunjukkan bahwa pelanggan secara umum merasa puas terhadap kinerja pelayanan SCC, dengan tingkat kepuasan tertinggi dicapai pada dimensi Reliability (Keandalan), khususnya pada indikator kesesuaian pesanan yang disajikan dengan tingkat persetujuan sebesar 64,6%. Namun, kelemahan operasional kritis teridentifikasi pada dimensi Responsiveness (Ketanggapan), yaitu ketidakpastian informasi estimasi waktu tunggu produk (waiting time) saat kondisi ramai yang dikeluhkan oleh 35,4% responden, serta dimensi Tangibles (Bukti Fisik) berupa keterbatasan kapasitas parkir yang dinilai tidak memadai oleh 60,7% responden (gabungan skor tidak setuju dan sangat tidak setuju). Rekomendasi manajerial yang diusulkan meliputi standardisasi Standar Operasional Prosedur (SOP) penyampaian waiting time oleh barista, optimalisasi tata letak interior (servicescape), dan kerja sama penyediaan kantong parkir dengan area sekitar. ABSRACT Sukabumi Coffee Center (SCC) is a local coffee shop in Sukabumi City that aims to empower local …
creator: Ratih Hendra Ningsih
creator: Liliawati Lia
creator: Mochamad Arief Firman Nurdin
rights: Copyright (c) 2026 KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.2967

SEGMENTASI PELANGGAN BERBASIS RFM UNTUK PERUMUSAN STRATEGI PEMASARAN PADA INDUSTRI PERCETAKAN
type: item
description: This study aims to formulate marketing strategies in the printing industry through customer segmentation based on Recency, Frequency, and Monetary (RFM). The research problem is the absence of transaction behavior-based customer mapping that can distinguish loyal customers, high-value customers with declining activity, new or potential customers, low-active customers, and churned/passive customers. The novelty of this study lies in integrating active and churned customer separation, RFM indicator construction, comparison of K-Means and K-Medoids methods, and translation of cluster results into operational STP and CRM strategies in the printing industry context. This study applies a descriptive quantitative approach involving data cleaning, order-level deduplication, customer anonymization, RFM construction, active and churned customer separation, data transformation and normalization, clustering, model evaluation, and marketing strategy interpretation. The results show that of 11,268 customers, only 529 customers (4.69%) are active, while 10,739 customers (95.31%) are categorized as churned or passive. The best model is K-Means with k=4, DBI 0.8366, and Silhouette Score 0.4364. The segmentation produces four active customer groups used as the basis for loyalty, high-value customer retention, repeat purchase improvement, and customer reactivation strategies. ABSTRAK Penelitian ini bertujuan merumuskan strategi pemasaran pada industri percetakan melalui segmentasi pelanggan berbasis Recency, Frequency, dan Monetary (RFM). Permasalahan penelitian adalah belum adanya pemetaan pelanggan berbasis perilaku transaksi yang mampu membedakan pelanggan loyal, pelanggan bernilai tinggi yang mulai menurun aktivitasnya, pelanggan baru atau potensial, pelanggan aktif rendah, dan pelanggan churned/pasif. Kebaruan penelitian ini terletak pada integrasi pemisahan pelanggan aktif dan churned, pembentukan indikator RFM, pembandingan metode K-Means dan K-Medoids, serta penerjemahan hasil…
creator: Ari Kristina
creator: Yulita Santi
creator: Timothy Sulistio
creator: Yen Efawati
creator: Athasyahri Syawal Fahrezy
rights: Copyright (c) 2026 KONTAN : Jurnal Ekonomi, Manajemen, dan Bisnis https://creativecommons.org/licenses/by-nc/4.0
license: https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.2867

Implementasi Core Tax Administration System (CTAS) dalam Pelaporan Pajak: Studi Kasus pada PT X
type: item
description: ABSTRACT The implementation of coretax represents a key component of the digital transformation of tax administration aimed at improving the effectiveness and efficiency of tax reporting. This study aims to find out how Coretax is implemented in tax reporting at PT X, the challenges faced during implementation, and the effectiveness of Coretax in improving accuracy and saving time in the company's tax reporting. This study employed a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation. The findings indicate that the implementation of coretax has integrated tax administration and reporting into a single system, resulting in a more streamlined reporting process. From a technology perspective, Coretax makes tax administration easier and improves reporting efficiency, even though there are still technical issues like system errors, difficulties in access, and tax data not appearing in the tax return. From an organizational perspective, the implementation of Coretax is supported by internal company coordination, human resource readiness, and the process of users adapting to the new system. From an environmental aspect, the implementation of coretax is influenced by government policies related to digital-based tax administration reforms and the support of the Directorate General of Taxes in the system implementation process. The research conclusion shows that the implementation of coretax at PT X has generally aligned with the Technology Organization Environment (TOE) theory because it involves the interconnection between technological, organizational, and environmental aspects in applying the digital tax system. ABSTRAK Core Tax Administration System (CTAS) dikembangkan sebagai bagian dari transformasi digital administrasi perpajakan yang bertujuan mengintegrasikan berbagai layanan perpajakan sehingga proses pelaporan pajak menjadi lebih efektif dan efisien. Penelitian ini berfokus pada analisis implemen…
creator: Dilla Salsabilla
creator: Heriyanto Heriyanto
rights: Copyright (c) 2026 Dilla Salsabilla
date: 2026-06-24
publication date: 2026-06-24
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3124

Peran Mediasi Corporate Social Responsibility dalam Pengaruh Transformasi Digital terhadap Tax Avoidance pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023
type: item
description: ABSTRACT The topic of tax avoidance techniques by financial sector corporations is still relevant, even if digital transformation and corporate social responsibility (CSR) are becoming more important. Thus, this study will examine how digital transformation affects tax avoidance, with CSR serving as a mediating variable. This investigation primarily focuses on entities that were registered on the Indonesia Stock Exchange between 2019 and 2023. The goals of this study are accomplished by the use of quantitative methods, more especially an associative approach. The sample consists of 38 companies, which total 190 observations, and was selected via purposive sampling. Using STATA 17 software, path analysis, the Sobel test, and multiple linear regression were employed to analyse the data. According to the results, digital transformation has a positive and statistically significant effect on CSR, but a negative and statistically significant effect on tax avoidance. Although a negative correlation between CSR and tax avoidance was noted, the results did not reach statistical significance. According to this research, digital transformation is more effective than CSR strategies at reducing tax avoidance. ABSTRAK Di tengah evolusi transformasi digital yang berkelanjutan dan peningkatan fokus pada tanggung jawab sosial perusahaan (CSR), praktik penghindaran pajak di perusahaan sektor keuangan tetap menjadi subjek diskusi yang penting. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi pengaruh transformasi digital terhadap penghindaran pajak, dengan menggunakan CSR sebagai variabel perantara. Penelitian ini terdiri dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dalam kurun waktu 2019 hingga 2023. Penelitian ini menggunakan metodologi kuantitatif yang dikombinasikan dengan teknik asosiatif untuk mencapai tujuan yang telah diuraikan. Sampel terdiri dari 38 perusahaan, menghasilkan total 190 observasi, yang diperoleh melalui metodologi pengambilan …
creator: Siti Nuraisyah
creator: Aceng Kurniawan
rights: Copyright (c) 2026 siti Nuraisyah
date: 2026-06-28
publication date: 2026-06-28
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3155

PEMAHAMAN APLIKASI CORETAX ADMINISTRATION SYSTEM TERHADAP MINAT KARIR BIDANG PERPAJAKAN PADA MAHASISWA AKUNTANSI UNIVERSITAS TEKNOLOGI DIGITAL
type: item
description: ABSTRACT This study aims to identify how accounting students at Universitas Teknologi Digital perceive the CoreTax Administration System and how this understanding influences their interest in a career in taxation. A qualitative approach was employed, gathering data through interviews with taxation-focused accounting students from the 2022–2024 cohorts. The findings indicate that while most students are aware of the CoreTax Administration System, their understanding remains at a basic level, lacking in-depth knowledge of its technical application. Nevertheless, student interest in pursuing a career in taxation is high, driven by broad job prospects and the alignment of the field with their current academic background. The study demonstrates a link between understanding the CoreTax Administration System and students' career interests in taxation, underscoring the importance of practical CoreTax Administration System training to enhance student readiness for the digital taxation workforce. ABSTRAK Penelitian ini dilakukan untuk mengidentifikasi pemahaman mahasiswa mengenai CoreTax Administration System terhadap minat karir bidang perpajakan pada mahasiswa akuntansi Universitas Teknologi Digital. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan mengumpulkan data melalui wawancara kepada mahasiswa akuntansi perpajakan angkatan 2022-2024. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa sudah mengetahui CoreTax Administration System, namun pemahamannya masih berada di tahap dasar belum memahami penggunaan teknis secara mendalam. Akan tetapi, minat mahasiswa untuk berkarir di bidang perpajakan tergolong tinggi karena memiliki prospek kerja yang luas dan sesuai dengan latar belakang yang sedang mereka jalani. Penelitian ini menunjukkan keterkaitan antara pemahaman CoreTax Administration System dengan minat karir mahasiswa di bidang perpajakan. Penelitian ini menegaskan pentingnya pembelajaran CoreTax Administration System yang ap…
creator: Rosita Nur Awaliyah
creator: Rola Manjaleni
rights: Copyright (c) 2026 Rosita Nur Awaliyah, Rola Manjaleni
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3120

Analisis Peran Etika dan Budaya Lingkungan Kerja Terhadap Kualitas Audit pada PT Bagi Kopi Indonesia
type: item
description: ABSTRACT Internal audit quality is important for effective internal control and corporate governance. This study aims to analyze the role of auditor ethics, work environment culture, and the obstacles encountered in implementing internal audits at PT Bagi Kopi Indonesia. A qualitative case study design was employed. One informant was selected purposively because of direct involvement in and knowledge of the internal audit process. Data were collected through semi-structured interviews, non-participant observation, and documentation, and were analyzed using Miles and Huberman’s interactive model, consisting of data reduction, data display, and conclusion drawing. The findings show that integrity, objectivity, professionalism, responsibility, and confidentiality contribute to internal audit quality. The work environment culture has not fully supported audit effectiveness because work standards and coordination patterns differ across divisions. The main obstacles are management pressure and inconsistent implementation of standard operating procedures. From an Agency Theory perspective, auditor ethics and a work environment culture that supports independence strengthen the monitoring function and help reduce information asymmetry. This study contributes contextual empirical evidence to the development of internal audit research in the food and beverage sector by illustrating how ethics and work environment culture operate in the internal audit process. ABSTRAK Kualitas audit internal menjadi salah satu faktor penting dalam mendukung efektivitas pengendalian internal dan tata kelola perusahaan. Penelitian ini bertujuan menganalisis peran etika auditor, budaya lingkungan kerja, dan hambatan pelaksanaan audit internal di PT Bagi Kopi Indonesia. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Informan penelitian berjumlah satu orang yang dipilih secara purposive karena terlibat langsung dan memiliki pengetahuan mengenai proses audit internal. Data di…
creator: Mukhlis Joko Wicaksono
creator: Rola Manjaleni
rights: Copyright (c) 2026 Mukhlis Joko Wicaksono
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3125

The Effect of Sustainability Reporting and Green Accounting on Corporate Tax Avoidance: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (2022–2024)
type: item
description: ABSTRACT Tax avoidance is a company’s effort to minimize tax expenses legally; however, excessive practices may cause losses to the state. Companies must now not only make money, but also think about things like sustainability and the earth. As a result, the purpose of this study is to look into how sustainability reports and "green accounting" affect companies traded on the Indonesia Stock Exchange that make things and avoid paying taxes from 2022 to 2024. The novelty of this study lies in simultaneously examining sustainability disclosure through the Sustainability Report Disclosure Index (SRDI) based on the Global Reporting Initiative (GRI) and the implementation of green accounting measured using the PROPER rating, thereby comparing the role of sustainability disclosure and environmental management practices in influencing tax avoidance.This study employed quantitative methods and secondary data from Indonesia Stock Exchange-listed manufacturing businesses' 2022–2024 annual and sustainability reports. Through purposive sampling, 62 research samples were obtained. The study variables' effects were examined using IBM SPSS, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. Results revealed sustainability reporting did not affect tax avoidance. Meanwhile, green accounting had a negative and significant effect on tax avoidance,. Simultaneously, sustainability reports and green accounting significantly affected tax avoidance. This study concludes that sustainability reports have not been able to significantly influence corporate tax avoidance practices. On the other hand, green accounting has been proven to reduce tax avoidance practices because companies that are concerned about the environment tend to be more transparent and compliant with tax obligations. In addition, sustainability reports and green accounting simultaneously influence tax avoidance, although the explanatory power of the research model r…
creator: Afifah Nadiatul Muslihah
creator: Vino Febryanto
rights: Copyright (c) 2026 Afifah Nadiatul Muslihah, Vino Febryanto
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 2
doi: 10.59818/kontan.v5i2.3143