Primanomics : Jurnal Ekonomi & Bisnis
https://jurnal.buddhidharma.ac.id/index.php/PE
<p><strong><a href="http://u.lipi.go.id/1180429076">pISSN. 1412-632X<br /></a><a href="http://u.lipi.go.id/1516270654">eISSN. 2614-6789<br /><br /></a></strong><span class="HwtZe" lang="en"><span class="jCAhz ChMk0b"><span class="ryNqvb">This journal is managed by the Research, Publication, and Community Service Institute of Buddhi Dharma University.</span></span> <span class="jCAhz ChMk0b"><span class="ryNqvb">It publishes articles to accommodate the scientific work of lecturers and students, including both scientific papers and research findings from library research.</span></span> </span>Primanomics invites manuscripts in the fields of: management, accounting, finance, marketing, human resources, tax, audit, entrepreneurship, operations, and business administration.</p>en-US[email protected] (Andy, SE., MM)[email protected] (Andy, SE., MM)Thu, 21 May 2026 00:00:00 +0000OJS 3.3.0.10http://blogs.law.harvard.edu/tech/rss60The Influence of Human Resource Information Systems, Training Digitalization, and Organizational Commitment on Lecturer Performance with Technology Support as a Mediating Variable (Study at Higher Education Institutions in Tangerang)
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4406
<p>This study aims to analyze the effects of Human Resource Information Systems (HRIS), training digitalization, and commitment on lecturer performance, with technology support as a mediating variable. The study was conducted on lecturers at higher education institutions in the Tangerang area using a quantitative survey approach. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that training digitalization has a positive and significant effect on technology support. Meanwhile, Human Resource Information Systems and Commitment do not show a significant effect on technology support. Regarding lecturer performance, training digitalization has a significant effect with a negative direction, while commitment has a positive and significant effect. Human Resource Information Systems and Technology support do not show a significant effect on lecturer performance. In addition, technology support is not proven to mediate the effects of Human Resource Information Systems, training digitalization, and commitment on lecturer performance. These findings suggest that lecturer performance is more strongly influenced by individual factors and the effectiveness of training than by information systems and technology support directly. This study reinforces the relevance of the Theory of Planned Behavior in explaining lecturer performance behavior within the context of digital transformation in higher education.</p>Rinintha Parameswari, Nana Sutisna, Agus Kusnawan (Author)
Copyright (c) 2026 Rinintha Parameswari, Nana Sutisna, Agus Kusnawan
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4406Thu, 21 May 2026 00:00:00 +0000The Effect Of Self-Efficacy, Training And Competence On Employee Performance With Work Motivation As A Mediator (Empirical Study on Telecom System Sub-Sector Companies)
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4458
<p>This study aims to analyze the influence of self-efficacy, training, and competence on employee performance with work motivation as a mediating variable in a sub-telecom system company. Self-efficacy is an individual's belief in their ability to complete tasks and face challenges at work. Training plays an important role in improving employee skills and knowledge in order to be able to keep up with industrial developments, especially in the telecommunications system sector which is experiencing rapid technological changes. Competence is the main factor in determining the extent to which an employee has the skills, knowledge, and work attitudes that are in accordance with company standards. Work motivation acts as a drive for employees to improve their performance, which is influenced by external and internal factors. This study uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis method. Respondents in this study were employees who worked in a telecommunications system company. The results of this study indicate that Training, Competence and Work Motivation have an influence on employee performance. Meanwhile, Self-Efficacy has no influence on Employee Performance. Self-Efficacy, Training have an influence on Work Motivation and Competence has no influence.</p>Rorenso Rakhitta Damma Setiawan (Author)
Copyright (c) 2026 Rorenso Rakhitta Damma Setiawan
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4458Thu, 21 May 2026 00:00:00 +0000The Impact of Inflation on Economic Growth in Indonesia in the 2019-2022 Period
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/3105
<p>This study aims to analyze the effect of inflation on economic growth in Indonesia during the 2019-2022 period. This period was chosen because it represents unique economic dynamics, ranging from pre -pandemic stable conditions, contraction due to COVID-19, to economic recovery with external inflationary pressures. The research method uses a quantitative approach with annual time series secondary data sourced from the Central Statistics Agency (BPS) and Bank Indonesia. The results of the regression analysis show that inflation has a positive and significant effect on economic growth with a coefficient of determination (R Square) of 0.841, meaning that 84.1% of the variation in economic growth is influenced by inflation. The conclusion of this study confirms that inflation is an important variable that drives economic growth, so that appropriate fiscal and monetary policy management is needed to maintain price stability for sustainable growth.</p>Rolia Adelia, Cecep Hermana (Author)
Copyright (c) 2026 Rolia Adelia, Cecep Hermana
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/3105Thu, 21 May 2026 00:00:00 +0000The Influence Of Opporunity Recognition, Self-Efficacy Dan Entrepreneurial Attitude To Entrepreneurial Intention
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4459
<p>This study aims to analyze the research variables of Opportunity Recognition, Self-efficacy, and Entrepreneurial Attitude towards Entrepreneurial Intention of Generation Z in Building a Business in Jakarta City. The background of this study is the increasing environmental problems such as the amount of waste that often increases in the Jakarta City area. Generation Z is a generation that was born and grew up in a more advanced digital era and is aware of the issues that occur. Generation Z has great potential in creating a business that is not only to achieve profit, but also for the sustainability of the business. The sample used in this study was 160 respondents who were generation z who wanted to build a business in Jakarta City and who had the intention of preserving the environment to reduce the amount of excessive waste and purposive and snowball sampling techniques. The data used in this study were collected through questionnaires distributed digitally using Google Forms and data analysis methods using SmartPLS 4.0 software. In analyzing the data, it can be concluded that Opportunity Recognition has no effect on Entrepreneurial Intention, Self-Efficacy has a significant effect on Entrepreneurial Intention, and Entrepreneurial Attitude has a significant effect on Entrepreneurial Intention. This study provides theoretical suggestions for further researchers such as adding variables not discussed in this study and collecting more samples to be able to analyze further.</p>Marcello Marcello, Oey Hannes Widjaja (Author)
Copyright (c) 2026 Marcello Marcello, Oey Hannes Widjaja
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4459Thu, 21 May 2026 00:00:00 +0000The Role of Foundation Leadership in Private School Human Resource Management on Teacher Performance and Quality of Educational Services
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4384
<p>Private schools managed by foundations often face challenges in human resource management, particularly when foundation leadership is less than optimal in providing organizational structures and work facilities for teachers. This study aims to analyse the influence of foundation leadership on school human resource management and its impact on teacher performance and the quality of educational services. Referring to the findings,(Hendra et al., nd)Emphasizing the importance of leadership and performance management in improving the quality of educational services, this study used a quantitative approach through a survey of teachers and education personnel. The results indicate that foundation leadership positively influences the effectiveness of human resource management, which in turn improves teacher performance and the quality of school services. These findings underscore the need for foundations to strengthen their support and human resource management systems to optimize the learning process.</p>Fathimah Az-Zahra, Ichsan Prastya Firmansyah, Aip Sarifudin, Mira Apriana Markus, Haniyyah, Winanti (Author)
Copyright (c) 2026 Fathimah Az-Zahra, Ichsan Prastya Firmansyah, Aip Sarifudin, Mira Apriana Markus, Haniyyah, Winanti
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4384Thu, 21 May 2026 00:00:00 +0000Factors Influencing Employee Productivity (Case Study of the Craft Industry of MSMEs in Yogyakarta City, Special Region of Yogyakarta Province)
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4461
<p>The purpose of this study was to use a simple random sampling method to distribute questionnaires to employees of MSMEs in Yogyakarta City, Yogyakarta Special Region, to determine the influence of work, promotions, coworkers, superiors, and the work environment on employee productivity. Work, promotions, coworkers, superiors, and the work environment are independent factors in this study, while employee productivity in the MSME craft industry in Yogyakarta City is the dependent variable. We conducted a survey of employees of micro, small, and medium enterprises (MSMEs) in Yogyakarta City, Yogyakarta Special Region, by sending questionnaires directly to them. Using SPSS Version 25.00 and employee data from Yogyakarta City, Yogyakarta Special Region, this study employed multiple regression analysis, coefficient of determination analysis, F-test, and t-test. The adjusted R2 value in this study indicates that 78.1% of the variance in employee productivity can be explained by work, promotions, coworkers, superiors, and the work environment through the model, with the remaining 21.9% coming from other variables excluding price, location, promotion, and service.</p>FX. Pudjo Wibowo, Eso Hernawan, Gregorius Widiyanto (Author)
Copyright (c) 2026 FX. Pudjo Wibowo, Eso Hernawan, Gregorius Widiyanto
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4461Thu, 21 May 2026 00:00:00 +0000The Influence Of Customer Review, Customer Rating, And Celebrity Endorser On Repurchase Intention With Hedonic Shopping Value As A Moderator
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4485
<p>This study. aims to analyze the effect of Customer Review, Customer Rating, and Celebrity Endorser on Repurchase Intention with Hedonic Shopping Value as a moderating variable. This study uses quantitative methods by collecting data through surveys to 150 respondents who have purchased products online. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The results showed that Customer Review,. Customer Rating, and Celebrity Endorser have a positive and significant influence on Repurchase Intention. In addition, the moderating variable Hedonic Shopping Value has a different effect on the relationship between variables. Hedonic Shopping Value strengthens the relationship between Customer Rating and Celebrity Endorser on Repurchase Intention, but weakens the relationship between Customer Review and Repurchase Intention. The findings indicate that customer reviews, ratings and celebrity endorsements play an important role in influencing consumers' repurchase intentions, especially for those with high hedonic values. Companies are advised to improve marketing strategies through managing customer reviews and ratings and selecting celebrity endorsers that are relevant to the target market. This research also contributes to the development of literature related to consumer behavior and digital marketing.</p>Triscna Juwita, Vikki Winardi (Author)
Copyright (c) 2026 Triscna Juwita, Vikki Winardi
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4485Thu, 21 May 2026 00:00:00 +0000The Effect of Credit Interest Rates and Inflation on Credit Distribution in the Banking Sector Listed on the Indonesia Stock Exchange (BEI)
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4574
<p>The focus of this study is to assess the influence of loan interest rates and inflation on the spread of credit in the banking sector as a whole. The method adopted in this study is quantitative with a type of quantitative descriptive research that is explanatory in nature. The population includes all companies operating in the banking sector and listed on the Indonesia Stock Exchange as many as 46 companies, while the sample used in this study amounted to 22 companies with a purposive sampling method. The data analysis approach used is multiple linear regression. The conclusions of the analysis revealed that the significance level of 0.00 (smaller than 0.05) in the joint test confirmed that inflation and lending rates significantly affected the volume of credit disbursements in banking institutions listed on the Indonesia Stock Exchange. From the perspective of the t-test, the credit interest rate (X1) has been proven to produce a strong and statistically significant negative effect on the dependent variable (Y), in contrast to inflation (X2) which actually creates a significant positive impact on the dependent variable (Y). The results of the determination coefficient analysis showed that the adjusted Rsquare value reached 0.996. This implies that 99.6% of the fluctuations in the dependent variable Y can be explained by the independent variables X1 (Credit Interest Rate) and X2 (Inflation). Meanwhile, the other 0.4% was due to external elements that were not included in this study model.</p>Adelia Thessalonika Kaban, Alfina Hariyanti Butar-Butar, Dianty Putri Purba (Author)
Copyright (c) 2026 Adelia Thessalonika Kaban, Alfina Hariyanti Butar-Butar, Dianty Putri Purba
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4574Thu, 21 May 2026 00:00:00 +0000The Influence of Green Knowledge, Green Product, and Perceived Price on Repurchase Intention of Environmentally Friendly Plastic Products with Green Satisfaction as a Mediating Variable
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4477
<p>Growing environmental concerns have encouraged the increasing use of environmentally friendly plastic products. However, achieving consistent repurchase behavior remains a challenge. This study examines the effects of Green Knowledge, Green Product, and Perceived Price on Repurchase Intention, with Green Satisfaction as a mediating variable. Using a quantitative survey approach, data were collected from 278 users of eco-friendly plastic products in the Jabodetabek area. The data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with SmartPLS<strong>. </strong>The results indicate that Green Knowledge has a positive and significant effect on Repurchase Intention, but does not significantly influence Green Satisfaction. Green Product has a positive and significant effect on Green Satisfaction, yet shows a negative and significant effect on Repurchase Intention. Perceived Price positively and significantly affects both Green Satisfaction and Repurchase Intention. Furthermore, Green Satisfaction has a positive and significant effect on Repurchase Intention. The mediation analysis reveals that Green Satisfaction mediates the effects of Green Product and Perceived Price on Repurchase Intention, but fails to mediate the effect of Green Knowledge on Repurchase Intention. These findings suggest that consumer satisfaction with environmentally friendly products is driven more by product attributes and price perceptions than by environmental knowledge alone. This study provides theoretical implications for the development of sustainable consumer behavior and practical implications for businesses to prioritize product quality and competitive pricing strategies in order to enhance consumer satisfaction and repurchase intention.</p>Rudiyanto Rudiyanto, Yanti Puspa Rini (Author)
Copyright (c) 2026 Rudiyanto Rudiyanto, Yanti Puspa Rini
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4477Thu, 21 May 2026 00:00:00 +0000Digital Transformation and Culinary MSME Peformance: The Mediation Role of Competitive Advantage
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4476
<p>This study aims to analyze the influence of digital transformation on the performance of culinary MSMEs in West Jakarta and to examine the role of competitive advantage as a mediating variable. The research background highlights the increasing adoption of digital technology among MSMEs, although not all business owners experience optimal performance improvements. The study is grounded in the Resource-Based View (RBV) theory, which emphasizes that sustainable competitive advantage can be achieved through the effective utilization of valuable resources such as digital technology. A quantitative approach was applied using a cross- sectional survey design. Data were collected through questionnaires distributed to 160 culinary MSME owners who have implemented digital technologies. The data were analyzed using Partial Least Squares– Structural Equation Modelling (PLS-SEM). The results indicate that digital transformation has a positive and significant effect on MSME performance. Digital transformation also enhances competitive advantage, thereby positively impacting business performance. Moreover, competitive advantage plays a significant mediating role in the relationship between digital transformation and business performance. These findings underscore that the adoption of digital technology must be accompanied by strategies that create added value and differentiation in order to achieve optimal performance outcomes. In practice, this research provides recommendations for MSMEs to strengthen digital competencies and product differentiation, and encourages policymakers to expand digital assistance programs to support MSME development.</p>Ruben Peter, Louis Utama (Author)
Copyright (c) 2026 Ruben Peter, Louis Utama
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4476Thu, 21 May 2026 00:00:00 +0000The Effect of Education, Training and Work Experience on Work Productivity With Work Motivation as a Mediator (Empirical Study of Private Employees inThe Automotive Industry in Tangerang)
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4484
<p>This study aims to examine the effects of education, training, and work experience on job productivity, with work motivation acting as a mediating variable. A quantitative research approach was applied, focusing on private sector employees in the automotive industry in Tangerang as the unit of analysis. Data were collected through questionnaire distribution and analyzed using SmartPLS version 3. Since the population size was not clearly defined, the sample was determined using Hair’s method, which suggests multiplying the number of indicators by a factor between 5 and 10. With 35 indicators multiplied by 8, a total of 280 respondents were obtained. The data analysis process involved both outer model and inner model evaluations. The outer model assessment included tests of validity, reliability, discriminant validity, and collinearity, while the inner model evaluation covered R-square, F-square, bootstrapping, path coefficients, and specific indirect effects. The results reveal that education and training do not have a significant effect on job productivity. In contrast, work experience and work motivation show a positive and significant influence on job productivity. Additionally, work motivation does not significantly mediate the relationship between education and training and job productivity. However, it significantly mediates the relationship between work experience and job productivity in a positive direction. These findings suggest that work experience and work motivation are the key determinants of job productivity in the automotive industry in Tangerang.</p>Cindy Yonuari (Author)
Copyright (c) 2026 Cindy Yonuari
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4484Thu, 21 May 2026 00:00:00 +0000Between Interest and Compliance: An Analysis of Factors Driving Tax Avoidance
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4615
<p>The purpose of this study is to examine how tax avoidance is impacted by managerial ownership, independent commissioners, audit committees, CEO Compesation, and foreign ownership. This study employed a quantitative methodology using secondary data from corporate financial statements and annual reports. Purposive sampling was used to choose 180 firms that were listed on the Indonesia Stock Exchange between 2020-2025. Panel data regression was the method utilized for data analysis. The study's partial findings show that independent commissioners have a considerable negative impact on tax avoidance, whereas management ownership and foreign ownership have a significant beneficial impact. In the meanwhile, tax evasion is not much impacted by audit committees or CEO compensation. Concurrently, tax evasion is not significantly impacted by any of the independent variables. According to the coefficient of determination, 32.49% of the dependent variable may be explained by the research model, with other factors influencing the remaining portion. When making judgments about corporate tax policy, investors, management, and regulators may take ownership structure and corporate governance systems into account. This study suggests that these factors have an impact on tax avoidance techniques.</p>Toni Yoyo, Vivin Hanitha (Author)
Copyright (c) 2026 Toni Yoyo, Vivin Hanitha
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4615Thu, 21 May 2026 00:00:00 +0000Analysis of the Implementation of Sub-district Financial Management Based on Ministry of Home Affairs Regulation No. 20 of 2018 in Trimulyo Sub-district
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4617
<p>Sub-district financial management plays a crucial role in supporting sub-district development, but various challenges remain in its implementation, including potential irregularities and non-compliance with regulations. This study aims to analyze the implementation and level of compliance with the sub-district financial management cycle, as outlined in the Ministry of Home Affairs Regulation No. 20 of 2018, in Trimulyo Sub-district. The method used is a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results of the study indicate that, in general, sub-district financial management in Trimulyo Sub-district has complied with the provisions at each stage, namely planning, implementation, record-keeping, reporting, and accountability, although several challenges remain, such as uncertainty regarding the timeliness of reporting, a lack of clarity in record-keeping related to the closure of the Buku Kas Umum (BKU) or general cash book, and delays in receiving budget allocation information from the central government.</p>Zirly Istiya Nur Hening, Nisrina Putri Nuryana, Caecilia Puspaningtyas, Al-Faris Ivan Nur Salim (Author)
Copyright (c) 2026 Zirly Istiya Nur Hening, Nisrina Putri Nuryana, Caecilia Puspaningtyas, Al-Faris Ivan Nur Salim
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4617Thu, 21 May 2026 00:00:00 +0000Analysis of Factors Determining Company Value with Company Size as a Moderation Variable in Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021 – 2024 Period
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4625
<p>This research has the objective of whether partial profitability, leverage, liquidity, sales growth, company size affect the value of the company. and whether profitability, leverage, liquidity, sales growth, the size of the company by being moderated by the size of the company has an effect on the value of the company. This type of research is qualitative descriptive with a sample in the study of 22 companies that meet the criteria while the data analysis used SmartPLS. Based on the results of the research, profitability and leverage have a positive and significant effect on the company's value. Liquidity, sales growth, and company size do not have a significant effect on the company's value. Meanwhile, the results of moderation of company size are proven to be significant in the relationship between leverage and liquidity to company value and company size is not significant in the relationship between profitability and sales growth to the value of the company. This shows that the influence of these two variables is not influenced by the size of the company.</p>Rina Sulistiyowati, Peng Wi, Trida Trida (Author)
Copyright (c) 2026 Rina Sulistiyowati, Peng Wi, Trida Trida
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4625Thu, 21 May 2026 00:00:00 +0000Building Consumer Satisfaction Through Green Marketing Strategy Analysis on Purchasing Decisions: A Case Study in Jabodetabek
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4624
<p>The purpose of this research was to understand consumer behavior regarding the purchase of environmentally friendly products. The respondents selected were those residing in Greater Jakarta (Jabodetabek). However, due to the lack of definitive data on the number of consumers of environmentally friendly products, the researcher used the Hair method to determine the sample size. This was done by multiplying the number of indicators (19) by 10 (a minimum of 190 respondents). This study successfully obtained 194 valid respondents. This research is a deductive-inductive study, using a problem-based approach followed by hypothesis testing. Hypothesis testing is the process of proving cause and effect (influence) between exogenous and endogenous variables using the SEM PLS 3.0 analysis tool to process the questionnaire results. The results of the data show that only variables X1 (Green Product) and X2 (Green Price) have a significant influence in forming Z (Consumer Satisfaction), while X3 (Green Promotion) together with Z (consumer satisfaction) have a greater influence on Y (Purchase Decision) while X1 and X2 do not have a significant influence on Y.</p>Diana Silaswara, Puti lenggo ginny, Canggih Gumanky Farunik (Author)
Copyright (c) 2026 Diana Silaswara, Puti lenggo ginny, Canggih Gumanky Farunik
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4624Thu, 21 May 2026 00:00:00 +0000The Influence of Facilities and Accessibility on Visitor Satisfaction of Sekumpul Waterfall
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4613
<p>This study aims to analyze the influence of facilities and accessibility on the satisfaction of visitors to Sekumpul Waterfall. The main problem in this study is that the quality of facilities and access to tourist sites is not optimal which has the potential to affect the level of visitor satisfaction. This study uses a quantitative approach with data collection techniques through a Likert scale questionnaiThis study aims to analyze the influence of facilities and accessibility on the satisfaction of visitors to Sekumpul Waterfall. The main problem in this study is that the quality of facilities and access to tourist sites is not optimal which has the potential to affect the level of visitor satisfaction. This study uses a quantitative approach with data collection techniques through a Likert scale questionnaire that has been tested for validity and reliability. The population in this study is all domestic visitors who have visited Sekumpul Waterfall and the number of samples used in this study is 110 respondents. The data were analyzed using classical assumption tests and multiple linear regression. The results of the study show that (1) facilities and accessibility simultaneously have a positive and significant effect on visitor satisfaction. (2) Facilities have a positive and significant effect on visitor satisfaction. (3) Accessibility has a positive and significant effect on visitor satisfaction. Thus, improving the quality of facilities and accessibility in an integrated manner is essential to increase visitor satisfactionre that has been tested for validity and reliability. The population in this study is all domestic visitors who have visited Sekumpul Waterfall and the number of samples used in this study is 110 respondents. The data were analyzed using classical assumption tests and multiple linear regression. The results of the study show that (1) facilities and accessibility simultaneously have a positive and significant effect on visitor satisfaction. (2) Facilities have a positive and significant effect on visitor satisfaction. (3) Accessibility has a positive and significant effect on visitor satisfaction. Thus, improving the quality of facilities and accessibility in an integrated manner is essential to increase visitor satisfaction</p>I Made Deva Surya Wiryawan, Ni Nyoman Yulianthini (Author)
Copyright (c) 2026 I Made Deva Surya Wiryawan, Ni Nyoman Yulianthini
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4613Thu, 21 May 2026 00:00:00 +0000The Effect of Credit Risk and Capital Adequacy on the Liquidity of a Company (Case Study in the Banking Sector Listed on the Indonesia Stock Exchange)
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4379
<p>The Covid 19 pandemic has increased pressure on four sectors in Indonesia, including the financial sector such as Banking. The financial sector, especially the banking industry, has the responsibility to collect and redistribute these funds to the public. During the pandemic, banks had an impact on financial performance, especially non-performing loans and liquidity due to hampered credit disbursement. In order to increase economic growth again after the pandemic, it is important for banks to increase the amount of credit available. Of course, at this stage of recovery, banks also try to provide financial performance reports as best as possible by paying attention to the risks that may arise, sufficient capital to help the company's operations and manage its liquidity. This is because sufficient capital can help cover the risks that arise and allow banks to distribute more credit without hindering liquidity. Companies can look for credit risk values using NPL ratios, capital adequacy with CAR ratios, and liquidity using LDR ratios. NPLs can show a ratio indicator for companies to evaluate the potential for credit risk. In addition, the CAR ratio shows whether the bank has sufficient capital to meet its operational needs as well as bear the risk. Meanwhile, the LDR ratio is to maintain whether the company's liquidity level is still at the limit or safe area.</p>Adinda Siti Salsya Az-zahra, Acep Suherman, Tina Kartini (Author)
Copyright (c) 2026 Adinda Siti Salsya Az-zahra, Acep Suherman, Tina Kartini
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4379Thu, 21 May 2026 00:00:00 +0000The Influence Of Instagram Social Media And School Image On Enrollment Decisions At SMP-IT DAR EL-HIJRAH
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4614
<p>The development of social media and the importance of school image in the competition of educational institutions have not been fully followed by an increase in student enrollment decisions, as seen in the fluctuations in the number of students at SMPIT Dar El Hijrah. This study aims to analyze the influence of Instagram social media and school image on student enrollment decisions. This study used a quantitative approach with a survey method through questionnaires to 65 respondents with saturated sampling techniques and analyzed using multiple linear regression. The results of the study showed that simultaneously Instagram social media and school image did not have a significant effect on enrollment decisions, but partially school image had a positive and significant effect, while Instagram social media did not have a significant effect, with a determination coefficient value of 8.6% which showed that the influence of variables was still relatively low.</p>Shinta Alodia, Vivi Ristanti (Author)
Copyright (c) 2026 Shinta Alodia, Vivi Ristanti
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4614Thu, 21 May 2026 00:00:00 +0000Evaluation of Budgeting Procedure Implementation from the Perspective of Regulatory Compliance (Case Study of Banguntapan Village)
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4626
<p>Transparent and accountable management of village finances is a crucial aspect of local governance; however, in practice, it still faces challenges, including potential procedural non-compliance and constraints arising from drastic budget cuts in the field. This study aims to evaluate the implementation of the Village Budget Revenue and Expenditure (APBKal) procedures in Banguntapan Village from the perspective of compliance with Minister of Home Affairs Regulation (Permendagri) Number 20 of 2018 and Regent of Bantul Regulation Number 59 of 2022. A descriptive qualitative approach with a case study method was applied in this research through data collection from semi-structured interviews with the Village Secretary, analysis of planning and financial documents, and literature review.</p>Fatmawati Fatmawati, Musyaffa Iltsar Milanesha, Naila Fidelya Ardhani, Abelva Malika Dewi (Author)
Copyright (c) 2026 Fatmawati Fatmawati, Musyaffa Iltsar Milanesha, Naila Fidelya Ardhani, Abelva Malika Dewi
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4626Thu, 21 May 2026 00:00:00 +0000Analysis of Village Budgeting from the Perspective of Regulations and Village Financial Governance: A Study of Ambarketawang Village, Gamping, Sleman, Fiscal Year 2025
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4629
<p>Village budgeting plays a strategic role in ensuring effective, transparent, and accountable financial management at the local government level. This study aims to analyze village budgeting from the perspective of regulations and financial governance, focusing on Kalurahan Ambarketawang, Gamping, Sleman in the 2025 fiscal year. The research employs a descriptive qualitative approach using primary data from interviews with village officials and secondary data from official documents such as APBKal, RPJMKal, and related regulations. The findings indicate that the budgeting process in Kalurahan Ambarketawang generally complies with prevailing regulations and reflects good governance principles, including transparency, accountability, and community participation. This is evidenced by the high realization rate of budget absorption, which reached more than 90%, and the successful implementation of best practices such as participatory planning through community forums, the use of digital financial systems, and multi-channel transparency mechanisms. However, several challenges remain, particularly related to coordination, certainty of budget information, and human resource capacity. The study implies that strengthening institutional coordination, improving information systems, and enhancing the competence of village apparatus are essential to optimize village financial governance and ensure sustainable development outcomes.</p>Ajeng Mutiara Sholihah, Amanda Ruti, Nikita Ardesty, Shelly Merlia Listiani (Author)
Copyright (c) 2026 Ajeng Mutiara Sholihah, Amanda Ruti, Nikita Ardesty, Shelly Merlia Listiani
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4629Thu, 21 May 2026 00:00:00 +0000The Effect Of Person-Job Fit, Leadership Traits, And Proactive Personality On Work Productivity With Growth Mindset As A Moderation In Manufacturing Companies In Tangerang City
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4630
<p>Employee work productivity is a crucial factor in enhancing the competitiveness of manufacturing companies amidst increasingly dynamic industrial developments and global competition. However, employee work productivity remains a challenge for manufacturing companies in Tangerang City due to the mismatch between work and individual abilities, suboptimal leadership characteristics, and low levels of employee proactiveness. Furthermore, a growth mindset is considered capable of strengthening an individual's ability to face challenges and improve work quality. This study aims to analyze the influence of person-job fit, leadership traits, and proactive personality on work productivity, with growth mindset as a moderating variable. The study used a quantitative approach with a survey method by distributing questionnaires to 260 employees of manufacturing companies in Tangerang City. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results showed that person-job fit, leadership traits, and proactive personality had a positive and significant effect on work productivity. Growth mindset was able to moderate the relationship between person-job fit and proactive personality on work productivity, but was unable to moderate the relationship between leadership traits and work productivity. These findings provide important implications for human resource management in the manufacturing sector.</p>Heryanto Heryanto, Sihar Tambun (Author)
Copyright (c) 2026 Heryanto Heryanto, Sihar Tambun
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4630Thu, 21 May 2026 00:00:00 +0000The Effect Of Payment Ease, Complete Product Information, And Free Shipping Vouchers On Purchase Decisions On The E-Commerce Website Tokopedia (A Case Study Of The Community Of Jalan Garu III, Harjosari I, Medan Amplas)
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4632
<p>TThe development of the internet has driven changes in people's shopping behavior from offline to online, thus increasing the growth of e-commerce in Indonesia. This study aims to determine the effect of Ease of Payment, Completeness of Product Information, and Free Shipping Vouchers on Purchasing Decisions in Tokopedia e-commerce. The study used a quantitative approach with a sample of 97 respondents from Jalan Garu III Harjosari I Medan Amplas who were selected using probability sampling techniques with the Slovin formula. Data analysis used multiple linear regression through SPSS 25.0. The results showed that simultaneously the three variables had a significant effect on Purchasing Decisions with an Fcount of 46.587 > Ftable 2.70. Partially, Ease of Payment (tcount 5.479), Completeness of Product Information (tcount 3.019), and Free Shipping Vouchers (tcount 4.688) also had a significant effect because all tcount values were > ttable 1.661. The coefficient of determination (R²) value of 0.775 shows that the three variables are able to explain 77.5% of the Purchasing Decision, while the remaining 22.5% is influenced by other factors outside the research.</p>Zamzami Zamzami, Anggia Sari Lubis, Toni Hidayat, Rukmini Rukmini, Horia Siregar (Author)
Copyright (c) 2026 Zamzami Zamzami, Anggia Sari Lubis, Toni Hidayat, Rukmini Rukmini, Horia Siregar
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4632Thu, 21 May 2026 00:00:00 +0000Islamic Economic Value: Social Capital of Coffee Farmers for Household Welfare in Bukit Kemuning District, North Lampung Regency
https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4635
<p>This research is motivated by the importance of social capital in supporting the economic sustainability and welfare of coffee farmers' households in Bukit Kemuning District, North Lampung Regency, especially in the midst of the challenges of coffee price fluctuations, high production costs, and limited access to economic institutions. This study aims to find out the dynamics of the social capital of coffee farmers, strategies for increasing social capital and household welfare, as well as Islamic economic views in optimizing the social capital of coffee farmers. This study uses a qualitative research method with a fenomenologis approach through observation, interview, and documentation techniques of 11 coffee farmer informants. The results of the study show that the social capital of coffee farmers is still relatively strong, especially in the aspects of trust, social networks, norms and social values such as mutual cooperation, mutual help, and cooperation between farmers. This social capital helps to strengthen social solidarity and support agricultural activities, although it has not fully improved economic well-being due to low coffee prices, high fertilizer prices, and weak formal economic institutions. The strategy of increasing social capital can be carried out through strengthening farmer groups, increasing cooperation between farmers, expanding market access, and government support. From an Islamic economic perspective, the values of ta'awun, ukhuwah, and amanah are important foundations in building social capital that is able to support the welfare of farmers' households in a sustainable manner.</p>Melani Melani, Ghina Ulfah Saefurrohman, Alief Rakhman Setyanto (Author)
Copyright (c) 2026 Melani Melani, Ghina Ulfah Saefurrohman, Alief Rakhman Setyanto
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https://jurnal.buddhidharma.ac.id/index.php/PE/article/view/4635Thu, 21 May 2026 00:00:00 +0000