Proceedings of International Conference on Finance Economics and Business (ICOFEB)

PREFACE

2024-01-16T14:08:44+07:00

TABEL OF CONTENT

2024-01-16T14:20:29+07:00

THE ROLE OF INFORMATION TECHNOLOGY IN FORENSIC INVESTIGATION ANALYSIS PRACTICES FOR FRAUD DISCLOSURE IN THE GOVERNMENT ENVIRONMENT

2024-01-15T14:29:30+07:00

The Industrial Revolution 5.0 emphasizes interaction and collaboration between humans and machines. However, digital technology supports various types of fraud that occur in the accounting field. Forensic accounting and investigative audits play an important role in uncovering fraud cases in this digital era. This research aims to understand the role of information technology in forensic investigation practices for disclosing fraud in government environments. This research is a type of qualitative research with a case study approach, where the type of data used is primary data, namely the results of in-depth interviews, documentation studies, and observations of several informants, namely structural and functional supervisory officials at the Bengkulu Province Inspectorate, and secondary data obtained through library materials or a literature study. The results of this research indicate that information technology plays an important role in the practice of forensic analysis to detect fraud in government environments. Information technology can help detect fraudulent activities and make it easier for auditors to analyze audit data. Apart from that, information technology can also help internal controls reduce the risk of fraud in the organization. One of the information technologies that can be used in the future by the Bengkulu Province Inspectorate is computer-assisted audit techniques (CATTs). By applying this information technology, it can help produce information that is more accurate, and faster, and has an impact on the process of disclosing fraud in the government environment.

ACEH'S ECONOMIC TRANSFORMATION: SINCE RECEIPT OF THE ACEH SPECIAL AUTONOMY FUND, NOW AND IN THE FUTURE

2024-01-15T14:45:08+07:00

The Aceh economy is thought to have experienced a continuous transformation gap from year to year after receiving Aceh Special Autonomy Funds from the central government which has been increasing, starting from 3.59 T in 2008 to 8.36 T in 2019, for 12 years, with average expenditure -amount of 6.11 T per year, which must be prioritized in the areas of infrastructure, people's economic empowerment, poverty alleviation, education, social affairs, health and the unique features of Aceh. This research study uses a descriptive literature study method. Data collection was analyzed from literature such as books, journals, and articles related to the Aceh economy. The study and analysis results illustrate that the use of the Aceh Special Autonomy Fund still needs to meet its priority designation, meaning that the transformation of priority areas still needs to be revised and has been achieved thoroughly. Then, there are economic development activities and programs that have yet to meet the needs of life and moderately and dignifiedly increase the income and benefit of the people of Aceh. Recommend maintaining the privileges of Islamic Sharia by continuing Wali Nanggroe's authority as a unifier of Acehnese customs, determining sustainable policies to establish the Aceh Special Autonomy Fund Supervisory Board, reforming the Aceh economy to become the main gateway for international trade in the western region, building a sharia economy and sharia financial institutions, and developing a center for people's economic growth.

SHARIA BUSINESS RISK MANAGEMENT: A LITERATURE REVIEW

2024-01-15T14:58:58+07:00

This article aims to analysis risk management from an Islamic economic perspective. The approach used in writing this article consists of quantitative and qualitative. The data used comes from Scopus-indexed articles collected via Publish or Perish (PoP) software. To map article themes, researchers used the help of VOS viewer software. Based on the results of data processing, shows that the research trend related to the theme of risk management is increasing every year. Other results show that from an Islamic economic perspective risk management plays a positive and significant role in overcoming business risks.

ANALYSIS OF FUEL OIL PRODUCTION AND FUEL PRICES ON POVERTY IN INDONESIA

2024-01-15T15:01:28+07:00

This study analyzed the effect of fuel oil (BBM) production and fuel prices on poverty in Indonesia. This study uses secondary data and quantitative methods with the type of time series data from 1993-2022 obtained from the Central Bureau of Statistics and the Ministry of Mineral Resources (MEMR). The model used in this research is the VECM model (Vector Error Correction Model) using the Eviews 10 program. The results of this research show that in the short-term fuel and fuel prices have a positive and insignificant effect on poverty. In the long term, fuel has a positive and significant effect on poverty, while fuel prices have a negative and insignificant effect on poverty.

THE FACTORS INFLUENCING THE CAPITAL STRUCTURE OF INDONESIAN MANUFACTURING COMPANIES

2024-01-15T14:39:08+07:00

The purpose of this study is to investigate the impact of capital spending, sales growth, and asset tangibility on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. In this study, the population consisted of all 24 food and beverage production enterprises. Food and beverage firms with comprehensive financial reports and a positive equity value meet the population criterion for the total population of 22 companies. The sampling approach used is a census, which takes a sample of the entire population, with a total of 22 firms. The study lasted three years and included 66 observations. Multiple linear regression was done on panel data using E-views for data analysis. According to the findings, capital expenditure and sales growth have a positive and insignificant influence on capital structure, but tangibility asset has a positive and significant effect on capital structure

LIKE THE STAR, LIKE THE PRODUCT? ANALYSIS OF CELEBRITY ENTREPRENEURSHIP PRODUCTS’

2024-02-07T08:24:19+07:00

Recently, many celebrities have started their businesses. By calling them celebrities, they become popular figures. This research seeks to offer novel perspectives and enhance comprehension regarding the correlation between celebrities functioning as entrepreneurs and the commodities they generate. The design methodology uses a questionnaire survey, this research took a sample of 321 respondents using a purposive sampling technique. The collected data was analyzed using SmartPLS software. The research findings suggest that the factors of brand love and credibility have a significant and positive influence on both brand attitude and purchase intention. Likewise, the variables of brand attitude and social media contact have a significant and favorable influence on the variable of purchase intention. The social media interaction variable does not exert any influence on the brand attitude variable, distinguishing it from this variable. Furthermore, the mediating variables demonstrate that both brand love and credibility variables have a significant and positive influence on the purchase intention variable through the brand attitude variable. However, the social media interaction variable does not have any influence on the purchase intention variable through the brand attitude variable. This research is different from previous research. Researchers explore and add to the independent variables studied. In previous research, we only examined the credibility variable, whereas in this research the researchers used 3 independent variables, namely love of the brand, credibility, and social media interaction.

MODEL OF TOURIST SATISFACTION IN VISITING MANGROVE TOURISM OBJECTS

2024-02-07T08:46:54+07:00

This study aims to analyze the effect of tourist attraction, accessibility, facilities, and environment on tourist satisfaction at the Kertomulyo Beach Mangrove Tourism Object in Pati Regency. This study uses a quantitative approach with a questionnaire as data collection material. The sample taken was 339 tourist respondents who visited the Kertomulyo Beach mangrove tourist attraction. Sampling technique using Non- non-probability Sampling with Purposive Sampling method. The results of this study indicate that partially the variables of tourist attraction, accessibility, facilities, and environment have a positive and significant effect on tourist satisfaction at the Kertomulyo Beach mangrove tourist attraction in Pati Regency.

THE INFLUENCE OF THE BLOCK SYSTEM ON PROFESSIONAL ETHICS FOR ACCOUNTING GRADUATES AT POLITEKNIK ACEH

2024-02-07T08:54:27+07:00

This study aims to determine the effect of the Block System on the professional ethics of Politeknik Aceh accounting graduates. In proving this, a qualitative method is used. The analytical method used is simple linear regression analysis using SPSS 25. The data used in this study are primary and secondary. The data collection method used was a questionnaire. The sample for this study was 50 graduates of Accounting at the Politeknik Aceh as respondents consisting of 3 graduates or graduates in 2020, 2021, and 2022. The results of this study indicate that the block system has a partial effect on the professional ethics of accounting graduates at the Politeknik Aceh.

HOW SOCIAL MEDIA MARKETING OF CANDIDATES AFFECTS VOTERS' INTENTION TO VOTE IN THE 2024 INDONESIA GENERAL ELECTION

2024-02-07T09:17:45+07:00

Celebrity politicians are prominent individuals in the public eye who are intentionally created, portrayed, and commercialized by the media and cultural sectors, and who actively engage in politics. The objective of this study is to ascertain the intentions of potential Indonesian voters concerning their participation in the 2024 election. This study investigates the impact of social media marketing (SMM) efforts, including social media interaction, social media credibility, and word of mouth (WOM), on the perceived image of a candidate and its influence on voting intention in the context of Celebrity Politicians in Indonesian Politics. The article explores the relationship between social media interaction, word of mouth, social media credibility, and vote intention, with candidate image acting as a mediator. This analysis is based on branding literature and social identity theory. The study employed a design technique that utilized an online questionnaire survey. The survey was conducted using purposive sampling, and a total of 454 Indonesian voters were sampled for the study. The collected primary data were analyzed using the SmartPLS program. The results of this study indicate that social media interaction, word-of-mouth (WOM), and social media credibility have a beneficial impact on candidate image. However, it was shown that social media interaction and social media credibility do not have a direct relationship with vote intention. The study emphasizes the significance of social media marketing (SMM) efforts and the image of candidates in influencing prospective candidates and the general elections commission to motivate election participants to vote. The disadvantage of this study lies in the inability to collect a large sample size due to time restrictions.

CELEBRITY ENTREPRENEURSHIP: UNDERSTANDING EFFECT OF SELF CONGRUENCE, CREDIBILITY, SOCIAL MEDIA INTERACTION AND BRAND ATTACHMENT IN CELEBRITY PRODUCT PURCHASE INTENTION

2024-02-06T07:03:45+07:00

In the contemporary digital age, celebrity entrepreneurs have emerged as a noteworthy phenomenon, capitalizing on their notoriety to develop innovative products. This study investigates how brand attachment mediates the relationship between self-congruence, credibility, social media interactions, and purchase intentions. This research uses quantitative methods. This research uses quantitative methods. The sample in this study amounted to 271 respondents taken using a purposive sampling technique by distributing questionnaires. The method of data analysis employs Smart PLS to evaluate t-tests, validity and reliability assessments, and reliability tests. The research results show that each variable has a positive correlation which shows how important self-congruence, celebrity credibility, and social media interaction are to potential consumers' purchase intention towards celebrity products, and is mediated by brand attachment. This results in consumers developing a sense of loyalty towards the product brand, consequently stimulating their intention to make a purchase. This research is slightly different from previous research which examined brand attitude as a mediating variable. Researchers explored and changed these variables into brand attachment. This research and previous research only have one hypothesis in common, namely H6. However, in reality, even though they have the same hypothesis, the results obtained from this research and previous research are different. In previous research, the credibility variable did not influence purchase intention, whereas in this study the celebrity credibility variable had a positive and significant influence on the purchase intention variable.

THE IMPACT OF PRICE FAIRNESS, CUSTOMER EXPERIENCE, AND CUSTOMER SATISFACTION ON THE LOYALTY OF SHRIMP PRODUCERS AFFILIATED WITH THE ACEH AQUACULTURE COOPERATIVE, WITH CUSTOMER TRUST AS THE INTERVENING VARIABLE

2024-02-07T08:30:52+07:00

This research examines the influence of price fairness, customer experience, and customer satisfaction on customer trust and producer loyalty. The study also tests the mediating effect of the customer trust variable. The sample in this study was 132 shrimp producers assisted by the Aceh Aquaculture Cooperative in Muara Batu District, North Aceh Regency. The full model in this panel was analyzed using the Amos SEM (Structural Equation Modeling) method. The findings of this research indicate that price fairness and customer experience have a significant impact on customer trust and producer loyalty. Moreover, the customer trust variable mediates price fairness with the producer loyalty variable in full mediation, customer experience with the customer loyalty variable in complete mediation, and customer satisfaction with the producer loyalty variable in full mediation

VIRTUAL CONNECTIONS TO PHYSICAL BUYING: LIVE STREAMING INSTAGRAMS FOR OFFLINE BUYS

2024-02-07T22:42:07+07:00

Live streaming on social media is now attracting the attention of digital marketers because it has a big influence on consumer interest. However, there is little understanding of the impact of in-store live streaming on offline purchase intentions. The research aims to determine the influence of environmental stimulus patterns on consumers' intentions to buy offline/live after watching live streaming sessions held in stores via Instagram social media. The Stimuli-Organism-Response model is used as a theoretical framework as well as a questionnaire used to collect data from individuals who have had experience with live streaming marketing held at the Dianca Goods store via Instagram live broadcasts. This research uses SEM-PLS version 4.0. The results of this research show that informativeness and para-social relationships have a significant positive effect on consumers' attitudes towards in-influencers. Inspiration has an insignificant negative influence on consumers' attitudes towards in-influencers. Consumers' attitude towards in-influencers has a significant positive effect on consumers' offline purchase intention. Informativeness, para-social relationships, and inspiration have an insignificant negative influence on consumers' offline purchase intention. Informativeness and para-social relationships have a significant positive effect on consumers' offline purchase intention through consumers' attitudes towards in-influencers. Inspiration has an insignificant negative effect on consumers' offline purchase intention through consumers' attitudes towards in-influencers. These results differ from previous research findings that have significant positive influences through informativeness, para-social relationships, and inspiration in influencing consumer attitudes towards influencers and consumer offline purchasing intentions.

EXAMINING THE ROLE OF SOCIAL MEDIA INTERACTIONS AND PARA-SOCIAL INTERACTION ON CELEBRITY PURCHASE INTENTION

2024-02-11T09:03:13+07:00

Presently, social media exerts a profound influence on creating customer impressions of both celebrities and product companies. Moreover, the existence of emotional connections with celebrities often has a significant impact on consumers' intentions to buy. This study examines the relationship between social media interactions, para-social interactions, and celebrity attachment, and how these influence purchase intentions through brand attractiveness as a mediator. A total of 254 participants were selected for this study using the purposive sample strategy, and questionnaires were distributed to collect data. The data analysis technique uses Smart PLS with validity and reliability test analysis and t-test. The research findings indicate that brand attractiveness, celebrity attachment, and para-social interaction have a substantial and favorable impact on the purchase intention variable. Similarly, the factors of celebrity attachment and para-social contact exert a substantial positive impact on the variable of brand appeal. The social media interaction variable, in contrast, does not exert any influence on the variables of brand attractiveness and purchase intention. Furthermore, the mediating variables demonstrate that both para-social interaction and celebrity attachment variables have a substantial and favorable influence on the purchase intention variable via the brand attractiveness variable. Nevertheless, the variable of social media involvement does not exert any influence on the variable of purchase intention through the variable of brand attractiveness. This research is slightly different from previous research which examined brand credibility. Researchers explore and transform variables into brand attractiveness. Researchers also found that celebrity-endorsed purchase intentions increase brand appeal. In previous research two variables acted as mediation, namely para-social interaction and brand attractiveness, whereas in this study the mediating variable used was only brand attractiveness, para-social interaction acted as an independent variable.

ASSESSING THE AUDITOR'S WORKLOAD THROUGH PROFESSIONAL SKEPTICISM

2024-02-11T09:26:00+07:00

Preparing financial reports is not just information to convey the condition of the Company in carrying out each activity, but also assesses the auditor's success in conveying honestly and responsibly the condition of the Company. However, sometimes this is not entirely the case, because auditors face many limitations, one of the studies is the auditor's workload, the increasing auditor's workload results in negative emotions felt by the auditor. This research aims to examine the auditor's workload through the auditor's professional skepticism. The population used was 102 auditors who work at the representative financial audit agency of North Sumatra province. The sampling technique was purposive sampling to meet the researcher's needs, so the sample was 20. The data collection technique used a Likert scale questionnaire with a total of 6 statements and the data analysis technique used was factor analysis with the variable number of auditor employees (P1); Audit findings reported by the auditor (P2); excessive working hours (P3); dysfunctional auditor behavior (P4); Excessive work demands (P5) and the auditor's ability to find fraud decreased (P6) which were analyzed using Factor Analysis (KMO) via SPSS IBM 27 for Windows. The results obtained show that 3 factors result in the auditor's workload influencing professional skepticism, including (a) Behavioral workload which includes audit findings reported by the auditor; excessive working hours and dysfunctional auditor behavior; (b) Workload for completing an audit which includes excessive work demands and (c) Limited Auditor Workload including the number of auditors employees and the auditor's ability to find fraud decreased. Thus, it can be concluded that the quality of the report is also determined by the auditor's workload in conveying the truth and criticizing findings in accordance with the reporting framework and financial reporting standards.

THE INFLUENCE OF SERVANT LEADERSHIP AND PERCEPTIONS OF ORGANIZATIONAL SUPPORT ON EMPLOYEE PERFORMANCE THROUGH ORGANIZATIONAL COMMITMENT MEDIATION

2024-03-27T12:36:55+07:00

The purpose of this study is to examine employee performance levels and the variables that affect them. Up to 133 workers of PT. Medco E&P Malaka made up the study's sample. The Analysis of Moment Structure (AMOS) tool was utilized to operationalize Structural Equation Modeling (SEM), the data analysis method used to study the questionnaire data. The findings of the study demonstrate that employee performance is significantly impacted by organizational commitment, perceived organizational support, and servant leadership. Upon examining the indirect impact of organizational commitment, it was discovered to function as a partially mediating factor in the correlation between perceived organizational support and the influence of servant leadership on employee performance. It is anticipated that this study's findings will.

HUMAN RESOURCES IN THE DIGITAL TRANSFORMATION ERA : A LITERATURE REVIEW STUDY

2024-04-19T15:13:05+07:00

This research aims to explain the challenges faced by human resources in the digital transformation era and what strategies can be used to face these challenges. The research method in this study utilized a systematic literature review. Data from this research was obtained through several international journal articles with the keywords human resources in the digital transformation era. Data analysis in this research utilized qualitative data analysis. The research results show several challenges faced by human resources in the digital transformation era, including technology-induced unemployment, platform work, work polarization, and non-standard work. Apart from that, some strategies can be utilized to overcome these various challenges, including talent selection, training and development, evaluative functions, and digital employee services.

GENDER INEQUALITY AND POVERTY IN ACEH

2024-04-19T15:28:41+07:00

This research analyzes gender inequality through the Gender Inequality Index (GII) and its influence on poverty in Aceh. The study employed a panel data analysis method for 23 districts/cities in Aceh from 2018 to 2022. The research findings indicate that gender inequality significantly affects poverty in the 23 districts/cities of the Aceh Province, with a coefficient value of 3.089289. This suggests that a one percent increase in the Gender Inequality Index (GII) will lead to a 3.089 percent increase in poverty, assuming other factors remain constant. High gender inequality can make the realization of inclusive development challenging. Therefore, it is hoped that the Aceh government can formulate strategies to increase women's labor participation and encourage their involvement in public positions and strategic decision-making, thus acknowledging their involvement in public spaces.

THE INFLUENCE OF HEDONIC SHOPPING MOTIVATION ON IMPULSIVE BUYING BEHAVIOR ON INSTAGRAM (A CASE STUDY OF MALIKUSSALEH UNIVERSITY FEMALE STUDENTS)

2024-04-19T15:36:49+07:00

Instagram, a popular social media platform, is widely used by Indonesian consumers for online shopping as many online stores sell and promote their products on Instagram despite the absence of a payment method to ensure consumer safety. Online shopping on Instagram is experiencing increasing sales every year, according to a survey, which also reveals that Indonesian consumers on Instagram often buy unexpected products. This study examines the impact of hedonic Shopping motivation on impulsive buying on Instagram among female students at Malikussaleh University. The dimensions of hedonic shopping motivation are formulated based on the pre-survey results of consumer reasons for impulsive buying, identified from previous research. These dimensions include value shopping, adventure shopping, idea shopping, social shopping, role shopping, and relaxation shopping. This study employs primary data. The sampling technique employed is purposive sampling, with a total of 100 respondents. Data analysis utilizes the multiple linear regression analysis method with the help of SPSS version 27 software. The study results indicate that adventure shopping and relaxation shopping positively and significantly affects impulsive buying by Malikussaleh University students on Instagram. Meanwhile, value shopping, ideas shopping, social shopping, and role shopping do not significantly influence impulsive buying by Malikussaleh University students on Instagram.

THE INFLUENCE OF SERVANT LEADERSHIP AND IT’S IMPACT IN PRIVATE HOSPITAL

2024-04-19T15:43:26+07:00

This study examines the Effect of Servant Leadership and High-Performance Work System (HPWS) on Employee Retention and Employee Satisfaction with Employee Engagement as a Mediating Variable. The sample in this study was 138 employees of private hospitals in Medan Municipality. Data collected through questionnaires were analyzed using data analysis methods using Structural Equation Modeling (SEM) which was operationalized with the Analysis of Moment Structure (AMOS) tool. The results of the study show that Servant Leadership and High-Performance Work Systems have a significant effect on Employee Engagement, Employee Retention, and Employee Performance. Employee Engagement has a direct effect on Employee Retention and also on Employee Performance. Then in testing the indirect effect of Employee Engagement, it was found to play a role as a partial mediating variable in the relationship between the influence of Servant Leadership and High Performance Work System (HPWS) on Employee Retention and Employee Performance.

KEY FACTORS ANALYSIS IN OPTIMIZING INDONESIAN COCOA EXPORTS

2024-04-19T15:51:15+07:00

Cocoa is one of Indonesia's essential export commodities and is the highest foreign exchange contributor in the plantation sector. Increasing export performance is crucial because it reflects increased competitiveness and the business sector. The increase in cocoa exports is ideally supported by increased domestic cocoa production. However, an increase in cocoa production is not necessarily meaningful if other factors, such as inflation and exchange rate stability, do not complement it. However, inflation and exchange rates in Indonesia are highly volatile. This study aims to analyze the role of inflation and fluctuations in the exchange rate of cocoa exports to optimize cocoa exports in the global market. The analysis method used is the Auto Regressive Distributed Lag (ARDL) model. Research findings show that the variable that most affect cocoa exports in the short and long term is the exchange rate. The author's recommendations to achieve cocoa optimization include strengthening exchange rates and exchange rate risk management and changing marketing strategies and partnerships.

LOYALTY OF INPATIENTS AT MARDI LESTARI GENERAL HOSPITAL SRAGEN IN TERMS OF THE INFLUENCE OF ASPECTS OF HOSPITAL IMAGE AND SERVICE QUALITY

2024-04-19T20:03:09+07:00

Customer or patient-oriented quality health services are the main strategy for health service organizations in Indonesia, to continue to exist amidst increasingly strong global competition, this research aims to analyze the influence of hospital image, and service quality on customer loyalty, and analyze the influence of image hospitals on customer loyalty with customer satisfaction as a mediating variable. This research uses quantitative methods, the sampling technique in this research is non-probability sampling with a purposive sampling technique. The data collection method used in this research is by distributing questionnaires with a Likert scale. The population in this study were inpatients at RSU Mardi Lestari Sragen, with 110 respondents. The data analysis technique in this research uses Partial Least Square (PLS) using SMARTPLS software which consists of Outer model and Inner model analysis. This research reveals that the variables of hospital image and service quality can have a positive and significant effect on customer loyalty. Customer satisfaction can mediate the relationship between hospital image and service quality on customer loyalty. This research recommends that hospital management continue to improve its image by providing good services. good service, so that patient satisfaction will be maintained. The results of this study also recommend that hospital brand image and service quality directly increase patient satisfaction.

ANALYSIS OF ENERGY POVERTY ACROSS SECTORS IN INDONESIA

2024-04-19T20:21:34+07:00

This study was conducted to analyze the influence of the household sector, transportation sector, other sectors, and energy prices on energy poverty in Indonesia. This study uses time series data from 1970-2022 using the ARDL model. The results showed that the household sector variable in the short term has a positive and significant influence on energy poverty, while in the long term, it also has a positive influence and is followed by a significant level. The transportation sector variable has a negative influence and is followed by a significant level of energy poverty in the short and long term. Other sector variables in the short and long term have no effect on energy poverty. The energy price variable in the short and long term also has no influence and is not significant on energy poverty in Indonesia.

SHARING TOUR TRAVEL EXPERIENCES ON SOCIAL MEDIA AT TOURIST DESTINATIONS

2024-04-19T20:32:37+07:00

This research aims to determine how travel experiences are shared via social media in Aceh, with a focus on the influence of perceived enjoyment, altruistic motivation, personal satisfaction, and self-actualization. 108 social media users were identified as the study population through the use of purposive sampling techniques. Multiple linear regression analysis was used in this research data analysis using SPSS software. Research findings show that decisions regarding different tourist travel experiences in Aceh are significantly influenced by altruistic motivation, perceived enjoyment, personal satisfaction, and self-actualization. It is hoped that the findings of this research will provide policymakers with information that they can use to improve Aceh's tourism sector.

DETERMINANTS OF ALLEVIATING POVERTY IN ACEH

2024-04-19T20:43:01+07:00

The primary objective of this research is to assess the level of government involvement in poverty alleviation in the Aceh region. The primary data utilized in this study was collected by distributing questionnaires to individuals residing in the Gayo Luwes, Bener Meriah, Pidie Jaya, and North Aceh districts. The methodology utilized for data analysis in this study is multiple regression. The factors of health and unemployment exert a substantial influence on the level of poverty in the region of Aceh. The community expresses their desire for the Aceh government to effectively promote enough employment opportunities and provide comprehensive training programs for individuals seeking employment. This would allow for the exploitation of the region's potential and consequently achieve desirable levels of income. These actions are anticipated to mitigate poverty and boost general economic expansion, therefore boosting national development.

ANALYSIS OF INCLUSIVE ECONOMIC DEVELOPMENT IN 6 INDONESIAN PROVINCES

2024-04-19T20:56:21+07:00

This study analyzed the effect of the Gini ratio, women's income, and the level of poor people on the inclusive economic development index in 6 Indonesian provinces. This study uses quantitative data from 2015-2021 using a panel data model. The results showed that the Gini ratio variable positively and significantly affected the inclusive economic development index in 6 Indonesian provinces. The female income variable does not positively and significantly affect the inclusive economic development index in 6 Indonesian provinces. The poor population level variable positively and significantly affects the inclusive economic development index in 6 Indonesian provinces. The Gini ratio variable, women’s income, and the level of the poor have a positive and significant effect on the inclusive economic development index in 6 Indonesian provinces.

ISLAMIC LABEL AND PERFORMANCE: THE ROLE OF FINANCIAL FLEXIBILITY AND CASH HOLDING

2024-04-20T00:56:24+07:00

The objective of this study is to explore the contribution of a third phenomenon or extra variables formulated in the form of mediation and moderation in the Islamic Label and performance relationship model. By observing 225 companies over the period 2012–2021 and using partial least squares (PLS) analysis techniques, the test results show that the mediation of financial flexibility can partially add to the total effect of the Islamic Label on performance. The mediating effect of financial flexibility in the Islamic label–performance relationship model indicates that the Islamic label affects performance indirectly. Other empirical findings show that cash reserves moderate (strengthen) the effect of Islamic labels on performance. This empirical result indicates that the impact of IL on performance depends on cash reserves. Finally, Islamic Label has a significant positive effect on performance, which indicates that business ethics from an Islamic perspective, among others, can be a substitute for CSR. The overall research results show that the third phenomenon (mediating and moderating variable) plays an important role in explaining the impact of Islamic Label on performance and also shows the uniqueness of this research compared to previous studies that explore the influence of Islamic Label on performance partially. Therefore, the results of this study confirm the contingency theory which states that to obtain validity of the results of a phenomenon it is necessary to consider a more complex causal relationship (at least a trivariate relationship) by identifying third variables (interaction, moderation, and mediation).

ANALYSIS OF FACTORS AFFECTING THE HUMAN DEVELOPMENT INDEX IN ACEH PROVINCE

2024-04-20T01:10:01+07:00

This study aims to complement the factors influencing the Human Development Index (HDI). Using a secondary data approach from 2010 to 2021 in Aceh province. Independent variables in this study include Economic Growth, Poverty Rate, Per capita Expenditure while dependent variables include the Human Development Index (HDI). The selected research model is a multiple linear regression using the Ordinary Least Square (OLS) method. The study found that the economic growth variable had a negative and insignificant effect on the human development index, and that the poverty level variable had a negative and insignificant effect on the human development index, while the per capita expenditure variable has a positive and significant effect on the human development index in Aceh province. Simultaneous test results stated that simultaneously variables of economic growth, poverty level and per capita expenditure had a significant and impact on the human development index in Aceh province.

THE EFFECT OF WORKING CAPITAL TURNOVER, FIRM SIZE, LEVERAGE, AND TOTAL ASSET TURNOVER ON PROFITABILITY IN THE PROPERTY & REAL ESTATE SECTOR IN INDONESIA

2024-04-20T01:17:39+07:00

The research aims to analyze the influence of Working Capital Turnover (WCT), Firm Size (FS), Leverage, Total Asset Turnover (TATO), and Profitability (ROA) on the Property & Real Estate sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The data collection technique used purposive sampling and obtained a total of 72 companies. Data were analyzed using Panel Data Regression using E-Views 10. The research results found that the TATO variable had a positive and significant effect on profitability. While WCT, Firm Size, and Leverage did not have a significant effect on profitability. This condition shows that the higher the asset turnover, the higher the resulting profitability.

THE EFFECT OF TRANSACTIONAL LEADERSHIP AND JOB SATISFACTION ON PERFORMANCE WITH INTRINSIC MOTIVATION AS AN INTERVENING VARIABLE IN THE CENTRAL ACEH REGIONAL POLICE

2024-04-20T12:50:43+07:00

This study aims to analyze the effect of transactional leadership and job satisfaction on police personnel performance with intrinsic Motivation as an intervening variable in Central Aceh City Police Personnel, for the dependent variable of this study is transactional leadership, and job satisfaction for the independent variable is personnel performance, for the intervening variable is intrinsic Motivation. The population in this study is Central Aceh Police personnel totaling 649. The sampling technique used proportionate stratified random sampling and obtained a sample of 168 respondents who were Central Aceh Police Police, the research method used was quantitative method, for data analysis method using Structural Equation Modeling (SEM). The results of this study show that the first structural analysis showed transactional leadership and job satisfaction had a significant effect on intrinsic Motivation, and then the second structural analysis showed transactional leadership, job satisfaction, and intrinsic Motivation had a significant effect on the performance of Central Aceh Police personnel, while intrinsic Motivation as an intervening variable, partially mediating transactional leadership relationships and job satisfaction with the performance of Central Aceh police personnel.

THE INFLUENCE OF COUNTRY OF ORIGIN, CUSTOMER KNOWLEDGE AND AWARENESS, SOCIAL IDENTITY, RETAILER IMAGE, AND PERCEIVED RISK ON INTEREST IN BUYING FOREIGN-PRODUCED FOOD AND BEVERAGE PRODUCTS

2024-04-20T12:58:12+07:00

This study aims to examine the influence of Country Of Origin, Consumer Knowledge and Awareness, Social Identity, Retailer Image, and Perceived Risk on Buying Interests in Food and Beverage Products Manufactured in Foreign Countries. The data used in this research is primary data from 168 people in Lhokseumawe City. The method used to analyze the relationship between variables is multiple linear regression analysis. The results show that Country of origin has a positive and significant effect on the intention to buy food and beverage products produced abroad, and Customer knowledge and awareness have a positive and significant effect on the intention to buy food and beverage products produced abroad Social Identity has a positive and significant effect on the intention to buy food products and foreign-produced beverages Retailer Image has a positive and significant effect on the intention to buy foreign-produced food and beverage products and Perceived Risk has a positive and significant effect on the intention to buy y foreign-produced food and beverage products.

UTILIZATION OF MARINE PRODUCTS TO INCREASE FAMILY INCOME AND REDUCE STUNTING RATES IN NORTH ACEH REGENCY

2024-04-29T20:41:04+07:00

This research discusses how women in construction society are required to take a greater role in domestic affairs, one of which is family health. The inherent gender construction that a woman is more painstaking, patient, and has a flexible attitude means that women are appointed as agents of change in every health program. One of the current national problems that is a priority is stunting. The National Population and Family Planning Agency (BKKBN) was appointed as the implementer of the stunting reduction program in Indonesia. BKKBN has formed Family Assistance Teams (TPK) in villages, all of which are women, to accelerate stunting reduction. The family assistance team (TPK) is a group of staff formed and consisting of midwives, TP PKK cadres, and family planning cadres. The majority of TPK members are women. This period is important because malnutrition in the golden period cannot be corrected in the next period of life. One way to improve children's nutrition is protein and fish consumption is very important because it is rich in omega-3 fatty acids which can stimulate brain growth and development. This research aims to determine the knowledge, attitudes, and behavior of TPK regarding their main duties and functions (tupoksi), as well as obstacles in carrying out their duties. This research aims to examine in more depth the effectiveness of family assistance tasks in villages to overcome stunting through the potential of marine products in North Aceh Regency.