PRIMA EKONOMIKA

PENGARUH CSR, ICG, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DIMODERASI MAQASHID SYARIAH

Nova Carissa Carissa — 2026-03-31

Perbankan syariah di Indonesia mengalami pertumbuhan positif, namun kontribusinya terhadap penciptaan nilai perusahaan masih terbatas. Nilai perusahaan dipengaruhi tidak hanya oleh kinerja keuangan, tetapi juga faktor non-keuangan yang mencerminkan kepatuhan terhadap prinsip syariah. Penelitian ini menganalisis pengaruh CSR, Islamic Corporate Governance (ICG), dan ukuran perusahaan terhadap nilai perusahaan, dengan Maqashid Syariah Index (MSI) sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif melalui Analisis Regresi Linear Berganda dan Moderated Regression Analysis (MRA) pada Bank Umum Syariah yang terdaftar di OJK selama periode 2019-2024. Berdasarkan hasil pengujian, CSR dan Islamic Corporate Governance belum memberikan pengaruh yang nyata terhadap nilai perusahaan, ukuran perusahaan, disisi lain, menunjukan peran yang signifikan. Sementara itu, MSI belum terbukti dapat berperan memoderasi antarvariabel yang diuji. Temuan ini menegaskan bahwa pencapaian maqashid syariah belum cukup untuk memperkuat dampak karakteristik perusahaan terhadap nilai perusahaan. Implikasi penelitian menunjukkan bahwa pengukuran nilai perusahaan pada perbankan syariah perlu memasukkan pencapaian maqashid syariah sebagai faktor pendukung penciptaan nilai yang berkelanjutan.

DAMPAK DIGITAL MARKETING, INTERAKSI MEDIA SOSIAL, E-SERVICE QUALITY, DAN DISKON TERHADAP KEPUASAN PELANGGAN PADA DAILYTOP SHOP DI KOTA PALOPO

Fitriani Jamal — 2026-03-31

ABSTRACT

The development of information and communication technology has drastically changed consumers starting from searching for information, communication media, to shopping done with the help of social media which has a very large contribution for Dailytop Shop Fashion sellers in Palopo City which has an impact on consumer purchasing interest. The purpose of this study is to determine how the influence of digital marketing, social media interaction, e- service quality, and promotional discounts on customer satisfaction. The method used in this study is quantitative with a sample of 222 respondents with. Data collection techniques by distributing respondents (purposive sampling). Data analysis techniques use instrument analysis tests, classical assumption tests, multiple linear regression tests, hypothesis tests using SPSS 26 software. Based on the results of the study, digital marketing, social media interaction, E-service quality, promotional discounts on customer satisfaction is 73.7% and the remaining 26.3% is influenced by other variables outside this regression equation or other variables not examined in this study.

Keywords: Digital Marketing; Social Media; E-service quality; Promotional discounts; Customer satisfaction

PENGARUH DIGITAL LEARNING DAN LITERASI KEUANGAN TERHADAP MOTIVASI KARIR MAHASISWA AKUNTANSI DENGAN SELF-EFFICACY SEBAGAI VARIABEL MODERATING

Kharisma Nugraha Putra — 2026-03-31

This study aims to analyze the influence of digital learning and financial literacy on accounting students’ career motivation, and to examine the moderating role of self-efficacy in these relationships. A quantitative survey approach was employed, involving accounting students who had experience using at least one digital learning application. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The hypothesis testing results show that digital learning has no significant effect on students’ career motivation, whereas financial literacy has a positive effect on career motivation. However, self-efficacy does not moderate the relationship between digital learning and career motivation, nor between financial literacy and career motivation. These findings indicate that the use of digital technologies in learning has not yet contributed meaningfully to students’ career orientation, while financial literacy appears to be more relevant in fostering students’ professional aspirations in the accounting field.

PENGARUH FEAR OF MISSING OUT, ELECTRONIC WORD OF MOUTH, DAN BRAND IMAGE TERHADAP IMPULSIVE BUYING PRODUK SKINCARE

Anggun Anggita Kinasih Sunowo Putri — 2026-03-31

This study aims to examine the impact of Fear of Missing Out (FOMO), brand perception, and electronic word of mouth (eWOM) on impulse buying behavior among skincare product consumers. This phenomenon is becoming increasingly important as digital trends and virality of content on social media influence impulse buying decisions. This study employed a quantitative methodology using an online survey instrument administered to 130 participants who had acquired skincare products. The data were evaluated using SmartPLS 3.0. The results of the analysis revealed that brand perception and eWOM had a positive and significant influence on impulse buying, while FOMO showed no significant impact. Favorable brand perception stimulated consumer trust in the quality and safety of the product, thereby encouraging impulsive acquisition. Simultaneously, positive testimonials disseminated on social media (eWOM) were found to be a strong catalyst in inciting impulse buying decisions. These results reinforce the need for skincare companies to cultivate a strong brand image and strategically leverage eWOM to increase customer loyalty and purchase intention. This study pragmatically contributes to the formulation of more effective digital marketing strategies in promoting impulse buying, as well as addressing the research gap on the influence of FOMO, brand perception, and eWOM in the Indonesian skincare sector.

PERENCANAAN BLUE OCEAN STRATEGY PADA PERTASHOP 4P57729 SEBAGAI UPAYA PENCIPTAAN NILAI BARU DI INDUSTRI BBM SKALA KECIL

Oryza Adhiyani — 2026-03-31

ABSTRAK

Penelitian bertujuan untuk perencanaan Blue Ocean Strategy pada Pertashop 4P7729 sebagai upaya penciptaan nilai baru di industri penjualan BBM skala kecil. Persaingan penjualan BBM skala kecil yang kompetitif berada di red ocean, sehingga Pertashop 4P57729 perlu merencanakan Blue Ocean Strategy untuk dapat keluar dari red ocean dan menciptakan nilai baru dalam bisnis.

Penelitian ini menggunakan pendekatan deskriptif kualitatif yang kemudian akan menjelaskan perencanaan Blue Ocean Strategy pada Pertashop 4P7729 sebagai upaya penciptaan nilai baru di industri penjualan BBM skala kecil. Dengan melakukan strategy canvas dan skema hapuskan-kurangi-tingkatkan-ciptakan. Pengurangan biaya dapat dilakukan dengan cara menghilangkan serta mengurangi apa yang menjadi faktor utama adanya persaingan di dalam sektor industri. Disamping itu dilakukan peningkatan dengan cara memberikan penambahan dan penciptaan elemen yang belum pernah ada serta belum pernah ditawarkan dalam industri. Dengan demikian akan didapat perencanaan Blue Ocean Strategy yang tepat untuk Pertashop. Jenis data yang digunakan adalah kualitatif yang dituang dalam bentuk deskriptif. Jenis data didapatkan dengan menggabungkan teknik wawancara, observasi dan studi literatur.

Hasil penelitian didapatkan bahwa Pertashop 4P57729 ini berada dalam persaingan industri penjualan BBM skala kecil yang ketat (Red Ocean). Untuk itu Pertashop harus dapat menciptakan ruang pasar baru dengan berfokus pada menumbuhkan permintaan dan menjauh dari kompetisi. Pertashop 4P57729 perlu merencanakan strategi dengan Blue Ocean Strategy sebagai upaya penciptaan nilai baru di industri BBM skala kecil.

Kata Kunci: Blue Ocean Strategy, Pertashop, Strategi

PENGARUH HARGA DAN KERAGAMAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN DI WARUNG KELONTONG KENNAN, DESA KEDUNGSARI, KECAMATAN PENGASIH, KABUPATEN KULON PROGO, DAERAH ISTIMEWA YOGYAKARTA

Edi Setiawan — 2026-03-31

The aim of this research is to determine the partial or simultaneous influence of Price and Product Diversity on Purchasing Decisions at Kennan Grocery Stall, Kedungsari Village, Pengasih District, Kulon Progo Regency, Special Region of Yogyakarta.

The type of research used in this research is quantitative research which aims to confirm the data obtained. The sampling technique used was accidental sampling with a total of 100 respondents. This research was conducted at Warung Kelontong Kennan, Kedungsari Village, Pengasih District, Kulon Progo Regency, Special Region of Yogyakarta. The data collection technique used was using a questionnaire technique. The data obtained was then processed using SPSS version 25. This analysis included instrument tests, classical assumption tests, multiple linear regression tests, hypothesis tests and F tests, as well as coefficient of determination tests (Adjusted R Square).

Based on the t test data analysis carried out in this research, it can be seen that the price variable has a sig value of 0,000 < 0,05 so that H1 is accepted, which means that the price variable influences purchasing decisions at the Kennan Grocery Shop. Product Diversity has a sig value of 0,000 < 0,05 so that H2 is accepted, which means that the Product Diversity variable influences purchasing decisions at the Kennan Grocery Shop. Based on the results of the F test, the price variable and product diversity variable have a significance of 0,000 < 0,05, so H3 is accepted, which means that price and product diversity have a strong influence on purchasing decisions. The results of the determination test show that the Adjusted R Square value is 37,9%, meaning that the purchasing decision variable (Y) is 37,9% determined by price, product diversity, and 62,1% is determined by other variables not included in this research.

Keywords: Purchase Decision, Price, Product Diversity.

PENGARUH KUALITAS PRODUK, PROMOSI, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN PRODUK CLOSE UP PADA MAHASISWA STIE YKP YOGYAKARTA

Sudaryanto Sudaryanto — 2026-03-31

This study aims to determine the influence of Product Quality, Promotion, and Brand Image on the Purchase Decision of Close Up Products among STIE YKP Yogyakarta students.

This research is a survey study with a quantitative approach. The population in this study was 200 students who had used Close Up products. The sampling technique used was Non-Probability Sampling, with a sample size of 67 respondents. The research data included primary and secondary data. Data collection was conducted using an online Google Form questionnaire via the link https://forms.gle/FE8Qu65zBjHCvDzh8, which was distributed through WhatsApp. Data analysis included Research Instrument Testing, Classical Assumption Test, t and F Hypothesis Testing, Multiple Linear Regression Analysis, Correlation Coefficient Test (R), and Determination Coefficient Test (Adjusted R Square). The analysis tool used was SPSS version 23.

The t-test results partially showed that Product Quality (sig. value 0.017 < 0.05), Promotion (sig. value 0.007 < 0.05), and Brand Image (sig. value 0.005 < 0.05) had a significant influence on the Purchase Decision of Close Up Products among STIE YKP Yogyakarta students. The F-test results (sig. value 0.000 < 0.05) indicated that Product Quality, Promotion, and Brand Image simultaneously had a significant influence on the Purchase Decision of Close Up Products among STIE YKP Yogyakarta students.

The correlation coefficient (R) calculation for Product Quality, Promotion, and Brand Image was (0.656), which means the relationship between Product Quality, Promotion, and Brand Image and the Purchase Decision of Close Up Products among STIE YKP Yogyakarta students is categorized as strong. In addition, the coefficient of determination (Adjusted R Square) was (40.4%), indicating the ability of Product Quality, Promotion, and Brand Image variables to explain the variation in the Purchase Decision of Close Up Products among STIE YKP Yogyakarta students, while the remaining 59.6% was influenced by other factors not examined in this study.

Keywords: Product Quality, Promotion, Brand Image, Purchase Decision

UPAYA PENINGKATAN KUALITAS FRONT OFFICE DALAM MENINGKATKAN PELAYANAN PRIMA (SERVICE EXCELLENCE) DI THE 1O1 YOGYAKARTA

Rina Mawarti Muji Astuti — 2026-03-31

Abstract

This study aims to analyze efforts to improve front office quality. In order to realize service excellence at THE 1O1 Yogyakarta Tugu, the front office, as the front line of hotel service, plays a crucial role in creating a positive impression. First And satisfaction visitor. The method that used in study This is qualitative descriptive with technique collection data through observation, interview, And studies Documentation. The results of the study indicate that efforts to improve front office quality are carried out through regular training, improving human resource competencies, implementing consistent standard operating procedures (SOP), and utilizing information technology to support services. Obstacles encountered include high employee turnover and differing guest expectations. However, these efforts have been able to make a positive contribution to improving guest satisfaction and hotel image. Thus, improving front office quality has proven to play a significant role in achieving excellent service in the hotel environment.

Say key : front office, quality service, service excellent, service excellence, hotel.

ANALISIS PENERAPAN SISTEM PERPAJAKAN TERINTEGRASI DI INDONESIA : LITERATURE REVIEW

Caroline Angela — 2026-03-31

Transformasi administrasi perpajakan melalui digitalisasi dan integrasi sistem menjadi bagian dari agenda reformasi perpajakan di Indonesia dalam merespons kompleksitas pengelolaan data dan tuntutan efisiensi layanan. Penerapan berbagai layanan elektronik hingga pengembangan Coretax system menunjukkan adanya pergeseran pola administrasi dan interaksi antara wajib pajak dan otoritas pajak. Penelitian ini bertujuan untuk menganalisis penerapan sistem perpajakan terintegrasi di Indonesia dengan menelaah fokus kajian, metode, dan temuan utama penelitian terdahulu yang membahas digitalisasi perpajakan. Metode yang digunakan adalah Systematic Literature Review terhadap 9 artikel ilmiah yang diterbitkan pada periode 2021–2025 dan relevan dengan topik sistem perpajakan digital dan terintegrasi di Indonesia. Hasil kajian menunjukkan bahwa penerapan e-Filing, e-Faktur, dan sistem elektronik lainnya berkontribusi pada keteraturan administrasi dan kemudahan proses pelaporan serta pembayaran pajak. Integrasi sistem melalui Coretax mendukung pengelolaan data perpajakan secara terpusat dan memperkuat fungsi pengawasan, meskipun masih dihadapkan pada tantangan kesiapan infrastruktur, keamanan data, dan adaptasi pengguna. Sistem perpajakan terintegrasi berkembang sebagai proses administratif yang melibatkan aspek teknologi, kebijakan, dan perilaku wajib pajak secara simultan.

Kata Kunci: perpajakan digital, sistem perpajakan terintegrasi, coretax system, administrasi perpajakan, kepatuhan wajib pajak

PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI PADA EMITEN INDEKS SRI-KEHATI

Fathihani — 2026-03-31

Pandemi Covid-19 sejak akhir 2019 telah memicu ketidakstabilan ekonomi global dan menurunkan kepercayaan investor, yang tercermin pada melemahnya aktivitas pasar modal di Indonesia. Kondisi ini mendorong pergeseran preferensi investor dari orientasi jangka pendek menuju pertimbangan keberlanjutan melalui pengungkapan Environmental, Social, and Governance (ESG). Penelitian ini bertujuan menganalisis pengaruh pengungkapan ESG terhadap nilai perusahaan serta menguji peran kinerja keuangan sebagai variabel moderasi. Objek penelitian adalah perusahaan yang tergabung dalam indeks SRI-KEHATI periode 2020–2024 dengan pendekatan kuantitatif menggunakan data sekunder. Analisis dilakukan dengan regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa dimensi sosial dan tata kelola berpengaruh positif terhadap nilai perusahaan, sedangkan dimensi lingkungan tidak menunjukkan pengaruh signifikan. ROA berpengaruh positif terhadap nilai perusahaan dan berperan sebagai variabel moderasi yang memperkuat hubungan antara aspek sosial dan tata kelola dengan nilai perusahaan, namun tidak pada aspek lingkungan. Temuan ini menegaskan bahwa investor lebih responsif terhadap kombinasi kinerja sosial, tata kelola, dan profitabilitas dalam menentukan nilai perusahaan