https://infeb.org/index.php/infeb/issue/feed Jurnal Informatika Ekonomi Bisnis 2026-01-10T16:03:51+07:00 Riandy Mardhika Adif infeb03@gmail.com Open Journal Systems <p><strong>Jurnal Informatika Ekonomi Bisnis</strong> adalah Jurnal Nasional, yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Informatika Ekonomi dan Bisnis, namun tak terbatas secara implisit serta bebas biaya dalam Proses Submisi.</p> <p><strong>Jurnal Informatika Ekonomi Bisnis</strong> menerbitkan artikel secara berkala 4 (empat) kali setahun yaitu pada bulan Maret, Juni, September, dan Desember. Semua publikasi di jurnal ini bersifat terbuka yang memungkinkan artikel tersedia secara bebas online tanpa berlangganan.</p> <p>&nbsp;</p> https://infeb.org/index.php/infeb/article/view/1265 Pengaruh Daya Tarik Lokasi, Word of Mouth, Harga Kompetitif terhadap Kinerja Pemasaran 2025-10-19T16:41:59+07:00 Priscillia Graciela priscilliagraciela@gmail.com Stivenes Tjin Siam priscilliagraciela@gmail.com This study aims to determine the effect of location attractiveness, word of mouth, and competitive prices on the marketing performance of Fashion MSMEs in Pontianak City. The problem taken in this study is the phenomenon of increasingly tight competition in the MSME fashion sector, as well as pricing strategies that affect marketing performance. A quantitative approach was used with a causal associative research design. Primary data were collected through questionnaires distributed to 125 business actors selected using a purposive sampling technique. The measuring tool used for data tabulation was the Rating Scale which was then processed and analyzed using SPSS version 25. The results showed that location attractiveness had a positive effect on marketing performance, word of mouth had a positive effect on marketing performance, and competitive prices had a positive effect on marketing performance. 2025-10-19T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1292 The Impact of De-influencing on Social Media on Gen Z’s Purchase Intention: The Mediating Role of Source Credibility 2025-10-20T11:38:36+07:00 Andre Wiratha andrewiratha@uinib.ac.id Nur Kemalasari andrewiratha@uinib.ac.id De-influencing is a new trend that has attracted a lot of attention. Contrary to the usual product recommendations made by influencers, de-influencing involves influencers explicitly advising their audience not to buy certain products that they have reviewed in depth, or to be more discerning in their consumption of a product. This study examines the influence of de-influencing on Gen Z consumers' interest in purchasing technology products, with source credibility as the mediator. This quantitative study collected data from 385 Gen Z individuals who are active on social media, through Likert-scaled online questionnaires, utilizing simple random sampling. The data were then analyzed using SEM-PLS in SmartPLS 3. All hypotheses proposed were supported. The findings indicate that de-influencing on social media significantly affects the decline in Gen Z’s interest in purchasing technology products. The role of source credibility acts as a mediator in reinforcing de-influencing on the decline in purchasing interest. The role of source credibility effectively mediates how de-influencing affects the decline in interest in purchasing technology products. In addition, this study proposes alternative dimensions for measuring de-influencing, role of source credibility, and purchase interest. This study can provide insight to Gen Z so that they can be selective in purchasing technology products by finding out the advantages and disadvantages of the technology products they are going to buy, as well as comparing products with specifications that are not much different even though they are from different brands. This study focuses on the purchasing intentions of Gen Z consumers influenced by de-influencing and source credibility. Future research could benefit from incorporating other key factors, such as the intensity or content presented on social media, to provide a more comprehensive understanding. 2025-10-10T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1280 Pengaruh Burnout terhadap Turnover Intention dengan Quality of Work Life sebagai Mediasi 2025-10-20T12:27:58+07:00 Stefanie Daniela stefaniedaniela4@gmail.com Alberd Stefaniedaniela4@gmail.com The progress of urbanization and modernization in the industrial sector has brought major changes to the position and role of women in society. Many women workers who are already families experience the dual pressure between the demands of work and household responsibilities. This phenomenon illustrates the changing dynamics of the family economy, where the role of women is increasingly dominant as the main breadwinner, often even the only source of family income. In this study, we explored the effect of burnout on turnover intention in female workers who have families in Pontianak, mediated by Quality of Work Life. The focus of the research is directed to find out the extent to which the level of physical, emotional, and mental fatigue (burnout) can drive the intention to change jobs, as well as the role of work life quality in weakening or strengthening these relationships. The method used in this study is a quantitative method, which aims to measure the relationship between variables objectively, systematically, and statistically analyzed. The population is female workers who have families in Pontianak. Sampling was determined using the purposive sampling method. Data collection was carried out by distributing questionnaires compiled based on the indicators of each research variable. There were 124 respondents which were then processed using WarpPLS 7.0. The results of the study show that burnout has a positive and significant influence on turnover intention. The findings of this study also show that QWL is a significant mediator in the relationship between burnout and turnover intention. 2025-10-10T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1291 Analisis Halal Knowldege dan Advertising Attractiveness terhadap Purchase Decision Pada Produk Kahf yang Dimediasi Halal Awareness 2025-10-20T13:40:29+07:00 Riandy Mardhika Adif riandymardhika@uinib.ac.id This research is motivated by the increasing public interest in beauty products driven by lifestyle changes and a higher awareness of health and personal appearance. The purpose of this study is to examine the influence of halal knowledge and advertising attractiveness on purchase decisions mediated by halal awareness. This study uses a quantitative approach with data collection techniques using a questionnaire via Google Form and SEM-PLS tests as its analysis tool. The population in this study were male residents of Padang City. The sampling technique used was purposive sampling with the number of samples determined using the Slovin formula of 100 samples. The results of the data testing show that halal knowledge has a positive and significant effect on purchase decisions for Kahf products in the Padang city marketplace. Advertising attractiveness has a positive but insignificant effect on purchase decisions for Kahf skincare products in the Padang city marketplace. Halal awareness has a positive and significant effect on purchase decisions for Kahf skincare products in the Padang city marketplace. Halal knowledge and advertising attractiveness have a positive and significant effect on halal awareness. Halal knowledge has a positive and significant effect on purchase decisions mediated by halal awareness for Kahf skincare products in the Padang city marketplace. Advertising attractiveness also has a positive but insignificant effect on purchase decisions mediated by halal awareness in the Padang city marketplace. This has implications for Kahf companies to further increase the attractiveness of Kahf advertising to attract consumers. 2025-10-11T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1279 Sistem E-Commerce Indekost Terintegrasi dengan Web Geographic Information System 2025-10-24T20:17:22+07:00 Gunawan Tari gunawantari@gmail.com Iin Karmila Putri iinkarmilaputrikarsa@gmail.com Andi Jumardi akupendidik44@gmail.com Currently, students and the public in searching for boarding house information only rely on information from friends, relatives or manual searches to find the availability of boarding houses. Currently, the availability of information service platforms for boarding houses is now numerous, especially those based on websites and Android-based. Boarding house information services based on websites and Android-based only provide general information related to boarding house information, but are not able to provide comprehensive information. The purpose of this study is to contribute to the field of information technology through innovation in the development of an e-commerce platform Indekost integrated with the Web Geographic Information System that can help improve information accessibility, facilitate the boarding house search process and ultimately increase user satisfaction in choosing boarding houses that suit their needs. The type of research used is Research and Development (R&D) using the waterfall development model. The results of this study were able to produce an e-commerce application product Indekost that is able to integrate with the Web Geographic Information System. The results of black-box testing showed that all menus can function properly and according to expectations. The results of expert testing and user testing obtained a final score of 3.8, meaning the assessment falls into the very appropriate category. 2025-10-23T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1284 Optimizing Location for Downstream Industry on Remote Island Products 2025-10-28T15:32:28+07:00 Zulkifli N zulkifli@eb.unand.ac.id Said Maulana Azry zulkifli@eb.unand.ac.id This research aims to select the most optimal and efficient location for frozen banana fritter production to support efforts in optimizing downstreaming of leading commodity industries of Kepulauan Mentawai Regency. The research evaluates potential sites in Padang City and Kepulauan Mentawai Regency, employing the Economic Analysis method with the Brown-Gibson model, combining quantitative and qualitative approaches. Factors influencing frozen banana fritter production and site selection are examined through market surveys and interviews with relevant experts and stakeholders. The findings highlight Padang City as the ideal production site. This research holds significance in enhancing the local economy, especially in Kepulauan Mentawai Regency, classified as a 3T area in West Sumatra province. The results provide valuable insights for stakeholders in choosing suitable production sites for frozen banana fritters, contributing to economic improvement in the region. 2025-10-24T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1290 The Effect of Capital Structure, Sales Growth, Cash Turnover, and Firm Size on Profitability Mediated by Operational Effiency: Evidance from Healthcare Industry Listed on IDX 2025-11-02T23:05:03+07:00 Hamad Syofyan hmdsyfynstudent@gmail.com Halkadri Fitra halkadri@fe.unp.ac.id This study examines the effect of capital structure, sales growth, cash turnover, and firm size on profitability mediated by operational efficiency in Indonesia’s healthcare industry listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The healthcare sector is a capital-intensive industry that faces high operational costs and complex regulations, leading to fluctuating profitability despite strong sales growth. This topic is relevant because previous studies provide inconsistent findings regarding the relationship between leverage and profitability in capital-intensive firms. The research adopts a quantitative approach using secondary data from financial statements of healthcare companies listed on IDX. Samples were selected through a purposive sampling technique, and panel data regression with the Fixed Effect Model (FEM) was used for hypothesis testing. Operational efficiency was analyzed as a mediating variable through the Sobel test to examine indirect effects. The findings of this study indicate that capital structure (DER) and firm size have a significant negative effect on operational efficiency. However, capital structure does not significantly affect profitability (ROA), while firm size has a significant negative effect on profitability (ROA). The results also show that sales growth and cash turnover have no significant effect on operational efficiency. Furthermore, operational efficiency is proven to mediate the negative and significant effects of capital structure and firm size on profitability (ROA), but it does not mediate the relationship between sales growth and cash turnover with profitability (ROA).These findings imply that healthcare companies should optimize their capital structure and asset utilization while enhancing operational efficiency to sustain profitability. 2025-10-31T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1287 The Impact of Digital Marketing Adoption on Sustainable Growth Mediated by Firm Performance: An Empirical Study of SMEs 2025-11-03T01:51:33+07:00 Indra Ava Dianta indra@stekom.ac.id Herty Ramayanti Sinaga hertyramayanti@stekom.ac.id Jentoro Wicaksono jentorowicaksono@gmail.com Edwin Zusrony edwin.zusrony@stekom.ac.id MSMEs embrace the strategy of sustainable growth through firm performance by adopting digital marketing after the Covid-19 pandemic. The purpose of this study is to explain the direct effect of the adoption of digital marketing on the sustainable growth mediated by firm performance of MSMEs. The population in this study was all MSMEs operating in Salatiga City. The sample and limiting samples were 100 respondents who used a purposive sampling method. The data was collected using a questionnaire with a Likert scale. The data was analyzed using covSEM-PLS and the data was processed using the SmartPLS application Version 4.1.1.2. The conclusion of the study is that the variables of adoption of digital marketing have a direct influence on sustainable growth in MSMEs. Firm performance is able to mediate the effect of the variables of adoption of digital marketing on sustainable growth in MSMEs. 2025-10-31T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1289 Pengembangan Aplikasi Mobile Manajemen Tugas dan Produktivitas dengan Integrasi Fitur Kalender dan Reminder 2025-11-03T17:28:56+07:00 Riza Abid Zakarias abidzakaria345@gmail.com Ikrimach abidzakaria345@gmail.com This study aims to develop a mobile-based task and productivity management application integrated with calendar and reminder features. The objective is to help users organize, monitor, and complete tasks efficiently while maintaining optimal productivity. The research adopts a system development approach consisting of several stages, namely analysis, design, implementation, and evaluation. The main features of the developed application include task scheduling, automatic reminders, and an interactive calendar display to assist users in managing deadlines and daily activities. Based on the results of the evaluation, the application successfully delivers reminder notifications according to the specified schedule and provides a structured view of tasks within the calendar interface. The findings indicate that the integration of task management, reminder, and calendar features can improve users’ time management and task completion efficiency. 2025-10-31T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1307 Servitization dan Firm Performance Pada Usaha Bengkel: Risk-Taking sebagai Pemediasi 2025-11-04T10:34:18+07:00 Vero Tanjung verotanjung01@gmail.com Erni Masdupi emasdupi@fe.unp.ac.id The rapid increase in private vehicle use has also boosted the growth prospects of repair shops in Indonesia. In this context, service plays a crucial role in creating new revenue streams for businesses while contributing to improved company performance. However, risk-taking is crucial in bridging the gap between the concept and implementation of this strategy. This study aims to identify the influence of service on company performance in repair shops in West Sumatra, with risk-taking as a mediating variable. Using quantitative methods, this study collected data from 80 repair shops in West Sumatra and analyzed it using a Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The results show a positive and significant relationship between servitization and risk-taking, as well as between risk-taking and company performance. Furthermore, servitization has also been shown to have a positive and significant effect on company performance. Further findings indicate that risk-taking mediates the positive and significant relationship between servitization and company performance. Thus, this study confirms that servitization and risk-taking play a significant role in improving company performance. This research contributes to the broader understanding of business models, particularly in the repair shop sector, where the concept of service is generally studied more in the context of manufacturing companies. This research highlights how servitization can shape firm performance through its mediating role in risk-taking. 2025-11-03T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1299 Work-Life Balance and Employee Engagement: A Study on Millennial Employees in Startups 2025-11-04T10:37:02+07:00 Ricca Hendarti riccahendarti@gmail.com Febrina Soraya Tanjung riccahendarti@gmail.com Mei Veronika Sri Endang Siagian riccahendarti@gmail.com This study aims to investigate the relationship between Work-Life Balance (WLB) and Employee Engagement (EE) among millennial employees working in startups. With the growing prevalence of startups, understanding the factors that influence employee engagement, particularly in the context of work-life balance, is crucial. A total of 135 millennial employees from various startups participated in the survey, which utilized a structured questionnaire based on existing scales for WLB and EE. The results show that there is a significant positive correlation between work-life balance and employee engagement. Employees who perceive better work-life balance tend to report higher levels of engagement in their work. This finding emphasizes the importance of organizational policies that support work-life balance, such as flexible working hours and work-from-home options, in fostering employee engagement. The study also highlights the need for startups to create a supportive work environment to maintain high levels of employee motivation and job satisfaction. Future research could examine additional factors that influence employee engagement, such as leadership styles and career development opportunities, to further enhance organizational outcomes. 2025-11-03T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1295 Metaverse Marketing: New Opportunities for Creative Entrepreneurs in Building Consumer Experience 2025-11-04T21:52:17+07:00 Bunga Aditi bunga.aditi16@gmail.com Victor Prasetya victor.prasetya2@gmail.com Hafriz Rifki Hafas hafrizrh@gmail.com The emergence of the metaverse has transformed digital marketing by offering immersive and interactive experiences that reshape consumer behavior. This study explores the role of metaverse marketing as a new opportunity for creative entrepreneurs in building consumer experience and behavioral intention. Using a quantitative approach, data were collected from 282 respondents who had interacted with creative entrepreneurship activities in the metaverse, such as virtual fashion shows, digital music concerts, and art exhibitions. The measurement model was validated for reliability and validity, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that immersiveness, sociability, and environmental fidelity significantly affect consumer experience, which in turn strongly influences purchase intention and loyalty. Moreover, consumer experience partially mediates the relationship between metaverse characteristics and behavioral intention. These findings highlight that creative entrepreneurs should focus not only on adopting new technologies but also on designing valuable and meaningful experiences for their consumers. This study contributes to the literature on digital marketing and entrepreneurship by emphasizing the strategic role of the metaverse in fostering sustainable consumer engagement. 2025-11-04T15:45:04+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1297 The Impact of Talent Management on Employee Performance: A Perspective from Islamic Banking Industry 2025-11-05T08:22:13+07:00 Farid Ardyansyah farid.ardyansyah@trunojoyo.ac.id Nur Faliza farid.ardyansyah@trunojoyo.ac.id Abdi Fadhlan farid.ardyansyah@trunojoyo.ac.id This study aims to examine the impact of talent management practices on employee performance in the Islamic banking industry in East Java, Indonesia. Using a quantitative approach, data were collected through questionnaires distributed to 210 employees of Islamic banks. This study employed multiple regression analysis to test the relationship between talent management practices and employee performance. The results revealed that talent management practices, including recruitment, training, career development, and retention, have a significant positive impact on employee performance. These findings provide insight that effective talent management can improve productivity, work quality, and employee commitment to the organization. Therefore, Islamic banks are recommended to continue investing in talent management as a strategic tool to enhance employee performance, while ensuring these practices align with Sharia values to create an ethical and sustainable work environment. 2025-11-05T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1294 Leveraging Digital Transformation for Sustainable Competitive Advantage in Emerging Markets: A Managerial Perspective 2025-11-05T10:35:12+07:00 Dedi Suharyadi dedi.dsi@bsi.ac.id Sukmono Bayu Adhi dedi.dsi@bsi.ac.id Isroni dedi.dsi@bsi.ac.id Roy Irawan dedi.dsi@bsi.ac.id Digital transformation has emerged as a critical catalyst for achieving competitive advantage in the knowledge-based economy. This study aims to examine the role of managerial capability in driving digital transformation success and its impact on sustainable competitive advantage among firms operating in emerging markets. Employing a quantitative explanatory survey design, data were collected from 150 respondents consisting of mid and senior level managers in the manufacturing, service, and financial sectors across Indonesia, Malaysia, and Vietnam. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The results reveal that managerial capability significantly influences digital transformation, which in turn positively affects firms’ dynamic capabilities. Moreover, dynamic capabilities were found to mediate the relationship between digital transformation and sustainable competitive advantage. The institutional context also moderates this relationship, suggesting that regulatory and normative support enhances strategic innovation. These findings highlight that the synergy between managerial vision, digital adoption, and organizational adaptability constitutes the foundation of long-term competitiveness in emerging markets. The study enriches digital strategy literature and offers practical implications for managers and policymakers aiming to foster sustainable digital ecosystems. 2025-11-05T10:27:39+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1298 The Impact of Digital Marketing via TikTok Shop on Generation Z’s Purchase Decisions 2025-11-05T11:54:10+07:00 Cucu Hodijah cucu.hodijah@lecturer.sains.ac.id Shinta Rahmani cucu.hodijah@lecturer.sains.ac.id Fatimah Abdillah cucu.hodijah@lecturer.sains.ac.id This study aims to analyze the impact of digital marketing through TikTok Shop on Generation Z’s purchase decisions. As a rapidly growing social media platform, TikTok has become one of the most effective e-commerce channels, with TikTok Shop allowing users to purchase products directly through the videos they watch. Generation Z, as a group highly connected with technology, is greatly influenced by digital marketing presented on social media platforms. This study uses a quantitative approach with a survey as the data collection method. A total of 210 respondents who are active TikTok users and have made purchases through TikTok Shop participated in this study. The data was analyzed using descriptive statistical analysis and hypothesis testing with Structural Equation Modeling (SEM). The results show that brand awareness, purchase intention, influencer impact, and user engagement significantly affect Generation Z’s purchase decisions through TikTok Shop. This study provides valuable insights for marketers to design more effective marketing strategies on TikTok, leveraging influencer impact and the platform's interactivity to boost conversion rates. Overall, the findings emphasize that TikTok Shop is a highly potential marketing tool for reaching young consumers and influencing their purchasing decisions. 2025-11-05T11:26:05+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1296 Green Branding Strategy and Consumer Loyalty: A Study on Environmentally Friendly Products 2025-11-06T10:15:01+07:00 Salamatun Asakdiyah salamatun.asakdiyah@mgm.uad.ac.id Bunga Aditi salamatun.asakdiyah@mgm.uad.ac.id I Gede Novian Suteja salamatun.asakdiyah@mgm.uad.ac.id This study aims to analyze the influence of green branding strategy on consumer loyalty by considering the mediating role of brand trust among eco-friendly product consumers in Central Java. The research employed an explanatory quantitative approach with a survey design. The population consisted of consumers of green cosmetics, organic food, and eco-labeled household products, with a sample of 140 respondents selected using purposive sampling. Data were collected through an online questionnaire using a 5-point Likert scale adapted from previous studies. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that green branding strategy has a positive and significant impact on consumer loyalty, both directly and indirectly through brand trust. The results indicate that the stronger the green branding strategy implemented by a company, the higher the consumer trust, which in turn fosters greater loyalty. Brand trust serves as a partial mediator, implying that while green branding strategy can directly enhance loyalty, its effect becomes stronger when consumers also trust the brand’s sustainability commitment. Theoretically, this study enriches the green marketing literature by providing empirical evidence of the strategic role of green branding in building loyalty through the psychological mechanism of trust. Practically, it suggests that companies should strengthen environmental information transparency, consistent brand communication, and sustainable innovation to build both trust and long-term loyalty. From a policy perspective, the study highlights the importance for regulators to strengthen green labeling standards and enhance consumer education in order to reduce greenwashing practices. 2025-11-04T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1283 Efektivitas Kebijakan Fiskal Pemerintah dalam Mendorong Pertumbuhan Ekonomi Ditinjau dari Teori Keynesian 2025-11-09T23:26:02+07:00 Charles Fransiscus Ambarita charlesambarita@unimed.ac.id Ade Rahma Sintiya Siregar sintiyasiregar0406@gmail.com This article discusses the effectiveness of government fiscal policy in promoting Indonesia's economic growth using the Keynesian theory perspective. The research was conducted using a quantitative descriptive approach with secondary data from the Central Statistics Agency (BPS) for the period 2019-2023, covering macroeconomic indicators such as household consumption, investment, government spending, exports and imports, and Gross Domestic Product (GDP). The results show that active government intervention through increased state spending, social assistance programs, subsidies, and fiscal incentives can increase aggregate demand, expand employment opportunities, and strengthen people's purchasing power. Infrastructure development and international trade support have also been shown to contribute to expanding national production capacity and increasing global competitiveness. These findings confirm the relevance of Keynesian theory in the context of the Indonesian economy, where expansionary fiscal policy is not only capable of maintaining stability but also promoting sustainable economic growth. However, the implementation of such policies needs to be more focused on sustainability and social equity so that development outcomes can be more inclusive and just. 2025-11-09T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1293 Opportunities and Challenges of Implementing Communication Management in Organizations Managed by Gen-Z 2025-11-10T10:11:00+07:00 Tri Rumayanto trirumayanto4@gmail.com Siti Nurjannah Sanusi nurjannah.sns@gmail.com Sri Sutali Bani srisutali.bani2018@gmail.com Generational shifts in the workplace present new dynamics in organizational management, particularly in the communication aspect. This article discusses the implementation of communication management, along with the opportunities and challenges in organizations managed by Generation Z (Gen-Z). With Gen-Z's inherent affinity for digital technology, communication tends to be fast, flexible, and multi-channel. This opens up opportunities for efficient internal communication, increased collaboration, and innovation in conveying organizational messages. However, on the other hand, challenges arise, such as a low preference for formal communication, a generational gap with more senior team members, and the risk of miscommunication due to excessive use of digital media. This research uses a qualitative approach with a literature review. The analysis shows that successful communication management in this context is heavily influenced by cross-generational adaptability, digital literacy, and the development of an inclusive communication culture. These findings are expected to serve as a reference in designing more effective and sustainable organizational communication strategies in the era of new-generation leadership. 2025-11-09T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1300 Open Banking and Working Capital Efficiency: Evidence from API Adoption 2025-11-17T16:55:11+07:00 Hendy Budianto hendy.budianto87@gmail.com This study aims to examine the effect of Open Banking adoption through Application Programming Interfaces (APIs) on corporate working capital efficiency in Indonesia. Employing a quantitative explanatory approach, the research involved 90 respondents consisting of finance managers, accounting staff, and fintech decision-makers across multiple industrial sectors. Data were collected via an online survey using a five-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that API-based Open Banking adoption has a significant positive effect on working capital efficiency (β=0.482; p<0.001). This effect is mediated by data transparency and processing speed, enabling firms to accelerate cash conversion cycles, shorten receivable periods, and enhance liquidity management accuracy. Furthermore, the level of financial digitalization strengthens the relationship between API adoption and working capital efficiency, while firm size shows no significant impact. These results support the Resource-Based View and Dynamic Capabilities theories within the digital finance context and enrich the literature on Open Banking’s role in fostering financial efficiency and operational excellence. Practically, the study provides insights for policymakers and financial institutions to promote broader API integration within corporate financial systems. 2025-11-09T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1302 Transparency or Illusion? An Analysis of Financial Report Quality and Investor Confidence 2025-11-17T17:47:15+07:00 Poppy Meilina Dian Hastuti poppymeilina@gmail.com Sari Rahayu poppymeilina@gmail.com Mohamad Johan Efendi poppymeilina@gmail.com This study aims to analyze the impact of financial report quality on investor confidence, focusing on four key dimensions of financial reporting quality: transparency, completeness, timeliness, and adherence to accounting standards. Data were collected through a survey of 142 respondents, consisting of investors and financial analysts. The regression analysis results show that all dimensions of financial report quality have a positive and significant impact on investor confidence. Among the four dimensions, transparency had the greatest influence, followed by completeness, timeliness, and adherence to standards. These findings suggest that transparent, complete, timely, and compliant financial reporting can enhance investor confidence, which in turn influences their investment decisions. This study provides valuable insights for companies and regulators to improve financial report quality to create a more efficient market and increase investor confidence. 2025-11-09T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1304 The Role of Emotional Intelligence in Enhancing Transformational Leadership Effectiveness 2025-11-18T14:53:07+07:00 Deri Prayudi deri.prayudi@uniku.ac.id Iqbal Arraniri deri.prayudi@uniku.ac.id Tatang Rois deri.prayudi@uniku.ac.id Emotional Intelligence (EI) has been increasingly recognized as a critical factor in enhancing leadership effectiveness, particularly within transformational leadership contexts. This study aims to explore the relationship between EI and transformational leadership effectiveness by examining how EI contributes to key leadership behaviors such as motivation, empathy, and conflict resolution. Using a qualitative approach, the research involved semi structured interviews and direct observation of 20 leaders from diverse sectors, including education, healthcare, technology, and manufacturing. The study identifies four primary EI dimensions self-awareness, emotional regulation, empathy, and social skills as key drivers of transformational leadership behaviors. Leaders with high EI demonstrated greater effectiveness in fostering positive organizational climates, motivating teams, and facilitating innovation. The results suggest that EI enhances transformational leadership by enabling leaders to better manage interpersonal relationships, respond to challenges, and create an environment of trust and collaboration. Additionally, the study highlights the importance of tailoring leadership development programs to emphasize EI competencies, particularly empathy and self regulation, to address the challenges of today’s dynamic business environment. The findings contribute to a deeper understanding of how EI can be integrated into leadership practices to improve employee engagement and organizational success. Future research should further explore the long term impact of EI on leadership effectiveness across various cultural and organizational contexts. 2025-11-09T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1301 The Role of TikTok Content Virality in Shaping Gen Z’s Purchase Intentions 2025-11-18T15:33:34+07:00 Alvin Lesmana alvin_lesmana@widyadharma.ac.id The rapid growth of social media, particularly TikTok, has reshaped marketing communication and consumer behavior, especially among Generation Z (Gen Z). This study aims to examine the role of TikTok content virality in shaping Gen Z’s purchase intentions in Pontianak City. A quantitative survey approach was employed with 225 Gen Z respondents who had been active TikTok users for at least the past six months. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS. The findings indicate that TikTok content virality significantly influences Gen Z’s purchase intentions, both directly and indirectly through mediating variables: user engagement, emotional response, and trust/credibility. Furthermore, the moderation analysis reveals that brand trust and influencer credibility strengthen the relationship between content virality and purchase intentions. This suggests that the effectiveness of viral content is determined not only by its reach but also by the degree of consumer trust in both the brand and the content creator. Theoretically, this research contributes to digital marketing literature by reinforcing the Stimulus-Organism-Response (SOR) model and the Theory of Planned Behavior (TPB) within the TikTok marketing context. Practically, it provides valuable insights for marketers to design authentic, interactive, and credible content that sustainably enhances Gen Z’s purchase intentions. 2025-11-09T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1303 Omnichannel Strategy: Its Impact on Customer Satisfaction and Retention 2025-11-18T21:27:14+07:00 Andre Ilyas andreilyas@upiyptk.ac.id Muthia Rahma Dianti andreilyas@upiyptk.ac.id Mirsal andreilyas@upiyptk.ac.id This paper explores the impact of omnichannel strategies on customer satisfaction and retention. The scope of the research includes industries such as retail, technology, and financial services, focusing on how integrated communication channels, including physical stores, online platforms, and mobile applications, enhance customer experiences. The objectives are to analyze the relationship between omnichannel strategies and customer loyalty, and to investigate the effectiveness of these strategies in improving retention rates. A mixed methods approach was employed, combining quantitative surveys and qualitative interviews. Data was gathered from over 500 respondents across various industries, and results were analyzed using statistical and thematic methods. The findings show that service consistency, personalization, and convenience are critical factors driving customer satisfaction and retention. Businesses that integrate these factors across all touchpoints report higher levels of customer loyalty and long term retention. The study concludes that omnichannel strategies are essential for businesses seeking to enhance customer experiences and improve customer retention. These findings have practical implications for companies looking to optimize their customer engagement strategies in today’s competitive market. 2025-11-09T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1326 Pengaruh Penerapan Sistem E-Filing, Aksesibilitas Sistem Pajak Digital, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Pamekasan 2025-12-06T07:45:36+07:00 Febriana Rosa Amilia rosaafebriana@gmail.com Lukmanul Hakim rosaafebriana@gmail.com This study analyzes the influence of the e-filing system implementation, digital tax system accessibility, and tax sanctions on Individual Taxpayer Compliance at KPP Pratama Pamekasan. The research background is grounded in the significant decline in taxpayer compliance in Pamekasan over the past two years, despite the national trend of increasing tax revenue. The study aims to determine how tax administration modernization through e-filing, the ease of accessing digital tax services, and the enforcement of tax sanctions influence taxpayer compliance behavior. A quantitative research approach using a survey method was employed, with primary data collected from 420 Individual Taxpayers registered at KPP Pratama Pamekasan. The data were analyzed using multiple linear regression to examine the effect of each independent variable. The results indicate that the implementation of the e-filing system has a positive and significant effect on taxpayer compliance, suggesting that better e-filing implementation leads to higher compliance in annual tax reporting. Digital tax system accessibility also shows a positive and significant effect, indicating that ease of access to digital services encourages higher compliance. Furthermore, tax sanctions have a positive and significant impact in line with deterrence theory, where the presence of strict sanctions increases compliance. In conclusion, these three variables simultaneously contribute to improving individual taxpayer compliance in Pamekasan. The findings provide valuable insights for tax authorities to enhance digital service quality and strengthen tax law enforcement mechanisms. 2025-12-06T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1308 Pengaruh Persepsi Kemudahan Penggunaan, Kepercayaan, dan Pengalaman Konsumen terhadap Niat Beli Ulang Pada Aplikasi Shopee 2025-12-21T16:02:10+07:00 Shanda Wijaya shandawijaya@student.ub.ac.id Fatchur Rohman shandawijaya@student.ub.ac.id The objective of this quantitative explanatory research is to assess and analyze the direct influence of perceived ease of use, trust, and consumer experience on the repurchase intention of Shopee application users in Malang City. Using a purposive sampling technique, 100 people with the minimum age of seventeen years who live in Malang City and have purchased goods via Shopee application at least twice were selected as the respondents. The instruments have been tested for validity and reliability, and the data have passed the classical assumption test and analyzed through multiple linear regression. The results of hypothesis testing demonstrate that perceived ease of use, trust, and consumer experience positively and significantly influence the repurchase intention of Shopee application users. 2025-12-21T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1305 Pengaruh Financial Flexibility, Profitabilitas, dan Financial Leverage terhadap Nilai Perusahaan dengan Firm Size Sebagai Variabel Pemoderasi 2025-12-22T16:09:33+07:00 Prisilia Sari djapprisilia@gmail.com Andre Prasetya Willim andre_willim@widyadharma.ac.id This study aims to examine the influence of financial flexibility, profitability, and financial leverage on company value using company size as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 were the subjects of this study. A total of 322 data items met the requirements for purposive sampling. This study aims to examine the influence of financial flexibility, profitability, and financial leverage on company value using company size as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 were the subjects of this study. A total of 322 data items met the requirements for purposive sampling. According to the findings, business value is negatively affected by financial flexibility, but not affected by profitability or financial leverage. It has been shown that business size increases the impact of financial flexibility on company value, but cannot reduce the interaction between profitability and financial leverage. It is hoped that this study will increase scientific understanding of the variables that affect company value and assist investors and management. 2025-12-22T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1309 Privacy Stress And Brand Trust Implication on Continuous Online Buying Intention 2025-12-28T20:33:17+07:00 Irfan Hassandi irfanhassandi06@gmail.com Mira Gustiana Pangestu irfanhassandi@unama.ac.id Yosi Fadillah irfanhassandi@unama.ac.id This study investigates how psychological and trust-related factors influence continuous online buying intention among consumers in Jambi City, Indonesia. The research integrates perceived internet risk, consumer self-efficacy, and platform trust as exogenous variables, with privacy stress and brand trust serving as mediating constructs. A quantitative research design was applied, and data were collected through an online survey of 384 active e-commerce users in Jambi. The dataset was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among variables. The results show that perceived internet risk significantly increases privacy stress but does not directly diminish brand trust. Consumer self-efficacy and platform trust positively influence brand trust, although neither directly reduces privacy stress. Brand trust emerges as the most influential factor in shaping continuous online buying intention, whereas privacy stress shows no significant direct effect. However, both mediators privacy stress and brand trust play significant indirect roles, transmitting the influence of risk perception, digital confidence, and platform credibility toward behavioral loyalty. The model demonstrates substantial explanatory power, confirming its robustness and predictive validity. Overall, the findings highlight that sustained online purchasing behavior in Jambi’s digital market depends not only on technological reliability but also on emotional assurance and brand credibility. Strengthening consumer trust and reducing psychological discomfort are therefore essential strategies for ensuring long-term digital loyalty. 2025-12-27T17:34:55+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1306 Peluang Program Studi Akuntansi Bisnis Digital di Kalimantan Timur: Sebuah Survei 2025-12-30T14:23:55+07:00 Ratna Dewi Kusumawati ratna.dewi@poltekba.ac.id Hendra Sanjaya Kusno hendra.sanjaya@poltekba.ac.id Endang Sri Apriani endang.sri@poltekba.ac.id Made Lia Ananda Dewi made.lia@poltekba.ac.id Ranita Ramadhani ranita.ramadhani@poltekba.ac.id This survey-study aims to provide an overview of the interest in higher education among high school students in Akuntansi Bisnis Digital programs, in East Kalimantan, and to map the needs of industrial world needs related to graduates with digital business accounting skills in East Kalimantan. The data for this study were obtained through the distribution of questionnaires to high school students for the study interest survey and to industrial companies for the industry needs survey. The samples taken for this survey were high school students in East Kalimantan and companies in the East Kalimantan region. The data were then processed simply to interpret the results. The survey results showed that respondents with interest in studying had the intention to continue their studies to a higher education, and specifically, 56% of respondents were interested in continuing their studies to Akuntansi Bisnis Digital study program. Furthermore, the survey results for industry needs stated that 97% of industries require workers with digital business accounting knowledge, where these workers understand accounting and business as well as related technologies, where these skills can be obtained from graduates of the digital business accounting study program. 2025-12-29T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1310 Analisis Pelatihan dan Kepuasan Kerja terhadap Kinerja Karyawan yang Dimoderasi oleh Masa Kerja 2025-12-30T17:33:31+07:00 Pingka Berlia Nika pingkaberlia@gmail.com Lina Anatan lina.anatan@eco.maranatha.edu In the era of digital transformation, improving employee performance has become a major challenge for companies to remain competitive. This study aims to analyze the effect of training and job satisfaction on employee performance, with tenure as a moderating variable, at PT RK Branch Cibeureum, Bandung City. Using a quantitative approach, data were collected through questionnaires distributed to 64 respondents employees selected using a simple random sampling method. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS 4 software. The results show that both training and job satisfaction have a positive and significant effect on employee performance, with job satisfaction emerging as the most dominant factor. However, tenure does not have a significant influence, either directly or as a moderating variable. These findings emphasize that employee performance improvement depends more on the effectiveness of training programs and the level of job satisfaction rather than the length of service. Therefore, companies should prioritize the development of relevant training programs and implement strategies to enhance job satisfaction in order to optimize employee performance. 2025-12-30T17:19:56+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1312 Dinamika Gender dan Dorongan Migrasi serta Dampaknya terhadap Ketahanan Pangan di Indonesia 2025-12-31T15:16:40+07:00 Feriansyah feriansyah@universitaspertamina.ac.id A. Rinto Pudyantoro rinto.pudyantoro@universitaspertamina.ac.id Nanda Rembulan Nurdianto nanda.nurdianto@universitaspertamina.ac.id Eka Puspitawati eka.p@universitaspertamina.ac.id Iman Dwi Candra imandwicandra03@gmail.com Azrina Rahmah azrinrahmah@gmail.com Ariens Traiyu Pudita ariens669@gmail.com Food security is a crucial issue that is influenced by various factors, including migration and gender. This study aims to analyze the effect of gender dynamics and migration incentives on food security in Indonesia. This study uses annual panel data from 34 provinces in Indonesia during the period 2019-2024. The data includes the Food Security Index (IKP) as the dependent variable, with independent variables such as rural worker migration (MIG), women's participation in the agricultural sector (WANAGR), and GRDP per capita as control variables. The analysis method used is the Generalized Method of Moments (GMM) to overcome endogeneity and capture dynamic effects. The results show that rural labor migration has a positive and significant effect on food security, mainly through the mechanism of remittances that increase household purchasing power. Similarly, women's participation in the agricultural sector has a positive and significant effect, where increased female involvement drives productivity and food self-sufficiency. GRDP per capita is also proven to have a positive effect on food security. This study emphasizes the importance of policies that regulate the distribution of migrant workers, manage remittances, and empower women in the agricultural sector to strengthen national food security. 2025-12-31T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1315 Peran Efektifitas Key Opinion Leader dalam Membangun Citra Merek dan Niat Beli Fesyen Lokal 2025-12-31T16:43:03+07:00 Regina Deka Sofia regina.deka@esaunggul.ac.id Galih Gemilang galihgemilang07@gmail.com Competition among local fashion brands in Indonesia is intensifying as consumer interest in local products and the widespread use of Key Opinion Leaders (KOLs) in digital marketing campaigns increases. This study aims to analyze the influence of familiarity, trustworthiness, and expertise on KOL effectiveness, as well as the influence of KOL effectiveness on brand image and purchase intention, with brand image as a mediating variable in the context of local Indonesian fashion brands in the Greater Jakarta area. The study used a quantitative approach with an online survey method to 155 respondents aged 17–40 years who had purchased fashion products from local brands in the past three months and had seen KOL recommendation content on social media. Data analysis was conducted using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that trustworthiness, familiarity, and expertise had a significant positive effect on KOL effectiveness. KOL effectiveness had a significant positive effect on brand image and purchase intention, while brand image had a significant positive effect on purchase intention. Brand image was proven to mediate the influence of KOL effectiveness on local fashion consumers' purchase intention. These findings underscore the importance of selecting credible, familiar, and competent KOLs in building a strong brand image and driving purchase intention in the Indonesian local fashion industry. 2025-12-31T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1332 A Cross-Platform Payroll Information System for SMEs: An Agile-Scrum Approach at CV. Gema Syifa Engineering 2025-12-31T17:09:08+07:00 Muhamad Fatchul Huda papers.upb@gmail.com Dendy K Pramudito doktor.haji.dendy@pelitabangsa.ac.id Purnama Sakhrial Pradini papers.upb@gmail.com This study focuses on constructing an integrated payroll application utilizing web and Android platforms at CV Gema Syifa Engineering through the implementation of Agile Scrum methodology. The primary challenge motivating this research involves the company's reliance on a semi-automated compensation mechanism that necessitates manual information entry via spreadsheet documents and data storage in fragmented directories. This situation generates various operational obstacles including time wastage during payroll data insertion, elevated frequency of data validity errors, restricted information access, and complexity in remuneration computation procedures. Furthermore, the absence of system integration results in sluggish wage calculation execution, inconsistent computational outcomes, and questionable data credibility. The research approach adopts the Agile Scrum framework which facilitates adaptive and cyclical software development processes through sprint iterations. System architecture is designed by applying Unified Modeling Language (UML) notation encompassing use case representations, activity flow diagrams, interaction sequence diagrams, and database structures normalized to the third stage (3NF).Implementation outputs demonstrate that the constructed solution successfully accommodates comprehensive integration of the entire payroll workflow, spanning from personnel information administration, attendance documentation, overtime computation, to automated generation of compensation calculations and salary slip documents. The application provides layered access segregation: administrators possess full privileges for system configuration, while employees can access their personal remuneration information and attendance records. Security protection mechanisms are implemented through two-factor authentication (2FA) for administrators and automatic account locking systems following three unsuccessful login attempts. System verification through Blackbox testing approach confirms that all functionalities operate according to design parameters. This implementation proves to optimize efficiency and precision in payroll data management, minimize computational errors, and provide superior accessibility for HR divisions and workforce. The system is projected to support enhanced operational performance and human resource satisfaction at CV Gema Syifa Engineering. 2025-12-31T00:00:00+07:00 Copyright (c) 2025 https://infeb.org/index.php/infeb/article/view/1311 Rancang Bangun Aplikasi Berbasis Mobile Untuk Digitalisasi Layanan Jasa Jahit 2026-01-01T17:41:47+07:00 Yoyo Kustoyo yokokustoyo@gmail.com Yuli Asriningtias yokokustoyo@gmail.com Expanding service offerings using apps has become a crucial strategy for MSMEs as consumer behavior shifts toward fast, easy, and efficient services. This study focuses on the operational conditions of tailors, who still rely on direct ordering, manual recording, and local reach, resulting in long queues, administrative errors, and limitations in business development. Referring to the literature on MSME digital transformation, this study proposes the development of a mobile sewing service application to improve operational efficiency, service quality, and market access. The application is designed with features such as remote ordering, design reference upload, cost and time estimation, order status tracking, automatic notifications, and structured digital recording for demand analysis. Evaluation includes usability testing, measurement of processing time and administrative error rates, and a customer satisfaction survey. Implementation of the application is expected to reduce the need for physical presence, improve service accuracy and transparency, and expand market reach, with digital readiness and interface design as key success factors. 2026-01-01T17:32:18+07:00 Copyright (c) 2026 https://infeb.org/index.php/infeb/article/view/1313 Analisis Perbandingan Kinerja Keuangan dan Tingkat Kesehatan Bank Sebelum dan Sesudah Merger dan Akuisisi Pada Perbankan 2026-01-03T18:21:14+07:00 Adhila Yasmin Salsabila adhilla01@gmail.com Andewi Rokhmawati adhilla01@gmail.com Fiona adhilla01@gmail.com This study aims to determine the comparison of financial performance and bank health levels before and after mergers and acquisitions in the banking sector. The sample in this study consisted of seven banks. The data used in this study was secondary data, namely banking financial reports published by the Indonesia Stock Exchange. The data analysis techniques used in this study are the Shapiro Wilk normality test and hypothesis testing using the parametric independent sample t-test and non-parametric Mann-Whitney U test with the help of the SPSS 27 calculation application. The results of this study indicate that there is a significant effect of the merger and acquisition process on the Capital Adequacy Ratio (CAR) and Loan to Deposit (LDR), between before and after the merger and acquisition. However, there is no significant effect of the merger and acquisition process on Non-Performing Loans (NPL), Return on Assets (ROA), Net Interest Margin (NIM), and Good Corporate Governance (GCG) between before and after the merger and acquisition. In general, mergers and acquisitions have not yet provided synergies for banks that have undergone mergers and acquisitions. 2025-12-31T00:00:00+07:00 Copyright (c) 2026 https://infeb.org/index.php/infeb/article/view/1352 Experiential Marketing as a Strategy to Enhance Consumer Engagement in the Local Coffee Industry 2026-01-03T18:18:44+07:00 Danny Hidayat dannyhidayat@eb.unand.ac.id Anton Trianto alkaton79@gmail.com Desy Tri Anggarini desy.dra@bsi.ac.id This study examines the impact of experiential marketing strategies on consumer engagement in the local coffee industry. With a focus on sensory driven experiences, personalized services, and in store events, the research investigates how these strategies influence consumer satisfaction, loyalty, and brand advocacy. Using a mixed methods approach, data was collected through surveys, interviews, and direct observations from multiple local coffee shops. The results indicate that experiential marketing significantly enhances consumer satisfaction and emotional engagement, leading to higher loyalty and positive brand perceptions. Personalized services, in particular, were found to have the greatest impact on customer loyalty. The study concludes that local coffee businesses can leverage experiential marketing to differentiate themselves in a competitive market, fostering long term customer relationships and brand advocacy. Further research could explore the long term effects of these strategies on customer retention and the role of digital tools in enhancing experiential marketing efforts. 2025-12-31T00:00:00+07:00 Copyright (c) 2026 https://infeb.org/index.php/infeb/article/view/1314 Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi 2026-01-06T17:53:47+07:00 Novia Citra Dewi noviacitradewi@uinib.ac.id Misneli noviacitradewi@uinib.ac.id Wemi Aryuna noviacitradewi@uinib.ac.id Regita noviacitradewi@uinib.ac.id This study analyzes the level of understanding of final-year accounting students at UIN Imam Bonjol Padang regarding basic accounting concepts, considering gender and educational background. The objectives are to measure the understanding of basic accounting elements (assets, liabilities, equity, revenue, expenses, accounting cycle), identify differences based on gender and educational background, and identify obstacles and solutions. A descriptive quantitative approach was used through a questionnaire survey of 103 active students of the Accounting Study Program at UIN Imam Bonjol Padang. Data were analyzed using the Mann-Whitney Test for gender and the Kruskal-Wallis Test for educational background. The results show that students' overall understanding is good (average 81%). The accounting cycle has the highest understanding (89%), while liabilities have the lowest (70%). There is a significant difference in understanding based on gender (p=0.014), where women are better than men. A significant difference was also found based on educational background (p=0.002), with graduates of Accounting Vocational Schools showing the best understanding. Obstacles include difficulty understanding terms, distinguishing debits/credits, lack of focus, minimal practicums, and infrequent lecturers. Suggested solutions are increasing practicums and adding accounting books to the library. 2025-12-31T00:00:00+07:00 Copyright (c) 2026 https://infeb.org/index.php/infeb/article/view/1323 Perancangan dan Pengembangan Aplikasi Pengaduan Masyarakat Desa Karangmalang Berbasis Web dan Mobile 2026-01-07T16:39:58+07:00 Naki Beneficient Juan Gracin Mcdarayan nakimcdarayan04@gmail.com Ikrimach ikrimach@uty.ac.id This research aims to design and develop a web and mobile-based public complaint application in Karangmalang Village, Kasreman District, Ngawi Regency. The main problem faced is the manual complaint reporting process, which leads to delays and lack of transparency in handling public issues. The study applies the software engineering approach using the waterfall model, consisting of requirement analysis, system design, implementation, and testing. The application was developed using Flutter for the user interface, Node.js for the backend, and MySQL as the main database. Black-box testing results indicate that all system functions operate effectively according to user requirements, including reporting, status tracking, and complaint management features for village administrators. This system enables citizens to submit complaints quickly and allows the village government to respond more efficiently and systematically. In conclusion, the application enhances transparency and accountability in public service delivery at the village level, while strengthening collaboration between citizens and the local government in problem-solving processes. 2025-12-31T00:00:00+07:00 Copyright (c) 2026 https://infeb.org/index.php/infeb/article/view/1321 Does ICT Favor Vulnerable Group? Evidence from Poverty and Inequality Alleviation in Eastern Indonesia 2026-01-10T16:03:51+07:00 Navi'ah Khusniati naviahk@lecturer.undip.ac.id The advancement of information technology has resulted in various economic effects. This study examines how access to Information and Communication Technology (ICT) influences poverty and income inequality in Eastern Indonesia, using panel data from 12 provinces between 2014 and 2024. To address potential endogeneity issues like reverse causality and omitted variable bias, the research utilizes Instrumental Variables (2SLS) models for estimation. The findings indicate that while there is a negative correlation between increased internet access and poverty levels, this relationship loses its causal significance once endogeneity is considered. Conversely, ICT consistently shows a negative and significant impact on income inequality, particularly evident in the model. This suggests that ICT is more effective in addressing inequality than in directly reducing poverty. Furthermore, structural factors such as unemployment, electrification, and GRDP per capita play a significant role in shaping the economic welfare dynamics in Eastern Indonesia. The study highlights that digital development can only be inclusive when supported by equitable infrastructure and high-quality human resources. 2025-12-31T00:00:00+07:00 Copyright (c) 2026