Annual Management, Business, and Economics Conference
The Annual Management, Business and Economics Conference (AMBEC) is a yearly academic conference organized by Politeknik Negeri Malang (Polinema). This conference aims to bring together researchers, practitioners, students, and representatives from civil society organizations to share and discuss both theoretical and practical insights on innovation, management, business, and economics. AMBEC provides a platform for knowledge exchange and collaboration among participants from diverse backgrounds, fostering interdisciplinary dialogue and contributing to the advancement of research and practice in the fields of management, business, and economics.
The Auditor's Ability In Detecting Fraud Reviewed From Audit Training And Professional Skepticism
This research aims to identify or describe a concept or to explain or predict a situation or a solution to a situation that indicates the type of study to be conducted. This research is quantitative research using primary data obtained from questionnaires and measured using a Likert scale. The population in this study was 59 auditor respondents who worked at KAP Malang City. The sampling technique uses population techniques, namely saturated sampling or census. The data analysis technique in this research uses multiple linear regression analysis with the help of SPSS version 26.0. The results of this research show that Audit Training partially has a positive and significant influence on the auditor's ability to detect fraud. Professional Skepticism partially has no influence on the auditor's ability to detect fraud. Although research shows that professional skepticism does not directly affect fraud detection, it is important for organizations to continue to develop innovative methods to strengthen this aspect in auditors. Continuous improvement of professional skepticism can be done through advanced case studies or in-depth discussions of complex fraud scenarios to hone auditor intuition and caution.
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The Influence of Professional Skepticism on Auditor Performance: The Role of Psychological Well-Being Moderation
This study aims to analyze the influence of professional skepticism on auditor performance and explore the role of psychological well-being moderation in these relationships. Professional skepticism is a crucial element in the audit process which plays a role in maintaining the objectivity and accuracy of the auditor in assessing audit evidence. On the other hand, psychological well-being is believed to enhance the effectiveness of skepticism by fostering a positive mental state, allowing auditors to work more optimally. This study employs a quantitative approach by distributing questionnaires to auditors working at Public Accounting Firms (KAP) in Surabaya. The data analysis technique used multiple linear regression and moderated regression analysis (MRA) tests. The results of the study show that professional skepticism has a significant positive effect on auditor performance. In addition, psychological well-being strengthens the relationship between professional skepticism and auditor performance, indicating that auditors with a healthy psychological state are better equipped to optimize their skepticism when carrying out audit tasks.
Analysis of Village Fund Management in Village Development Efforts Case Study of Sumbergedang Village, Pandaan District, Pasuruan Regency.
This study aims to analyze the management of the Village Fund in Sumbergedang Village, Pandaan Sub-district, Pasuruan Regency, in an effort to support village development in accordance with the provisions of Permendagri Number 20/2018. This research uses a qualitative descriptive method obtained through interviews with village officials, APBDes documentation, realization reports, and village activity archives. The results showed that the management of the Village Fund in Sumbergedang Village had followed all the stipulated stages. Most of the Village Fund in 2024 is allocated to the tourism village sector, in the form of the tourism sector as the main driver of the local economy and to prioritize the village's potential as a nature-based tourist destination. Although the management of the Village Fund in Sumbergedang Village has generally run well and is accountable, this research found obstacles in the form of late reporting in the first semester and a lack of coordination between activity implementers. These findings can be used as evaluation material for the village government and related parties to improve management effectiveness, especially in maintaining timeliness of reporting and strengthening coordination to optimize the use of the Village Fund in the future.
Analysis of Village Financial Governance Based on Permendagri Number 20 of 2018 in Clumprit Village, Pagelaran District, Malang Regency.
This study aims to determine whether the financial management of Clumprit Village, Pagelaran District, Malang Regency is in accordance with Permendagri Number 20 of 2018. This research uses a descriptive qualitative approach, in which researchers seek to understand and describe in depth how the financial management process in Clumprit Village takes place. From the results of the analysis conducted, it is known that financial management in Clumprit Village has generally run in accordance with the provisions stipulated in Permendagri Number 20 of 2018. However, there are several obstacles, including an understanding of the use of the Village Financial System and an understanding of the computerized system, which causes several obstacles in planning. In addition, there are problems with the use of the SISKEUDES Village Financial System because some village governments lack understanding of SISKEUDES SO that implementation is often constrained, and only relies on one capable village government. One additional challenge lies in reporting and accountability. The community has not been sufficiently critical of the management of village revenue and expenditure budgets. This research is expected to help the Clumprit Village government evaluate village financial governance so that it can be more accountable and transparent in accordance with Permendagri Number 20 of 2018.
Analysis of BUMDes Financial Governance and the Strategy to Increase Village Revenue (Case Study of BUMDes Tamanharjo Bersinar in Malang Regency)
This study aims to (1) analyze the financial governance of BUMDes Tamanharjo Bersinar in Tamanharjo Village, Singosari District, Malang Regency based on Government Regulation No. 11 of 2021 and (2) identify the strategies undertaken by BUMDes in increasing village revenue in Tamanharjo Village. This research emlpoys a descriptive qualitative approach, with data collection techniques through interviews and documentation. The results of the study found that (1) the financial management of BUMDes Tamanharjo Bersinar is not fully in accordance with PP No. 11 of 2021, particularly at the recording stage, where the balance sheet report which should be prepared semiannually is not compiled, and the accountability and supervision stage which is not submitted to the village discussion forum. (2) Investment in the form of capital participation from the community as a BUMDes strategy in business planning to obtain additional capital for business development, thereby enchancing the contribution of BUMDes to the PADes of Tamanharjo Village.
Analysis of Financial Governance In An Effort to Improve The Performance of BUMDES Arjuna in Toyomarto Village, Singosari District, Malang Regency
This study aimed to describe the condition the financial governance at BUMDes Arjuna in Toyomarto Village, Singosari District, Malang Regency based on Permendagri No. 20 of 2018 and provided efforts to improve BUMDes performance. The research approached used a descriptive qualitative, with data collection techniques through interviewed and documentation studied. The results of this study indicated that the financial governance of BUMDes Arjuna had been implemented in accordance with Permendagri No. 20 of 2018. Discrepancies were found in the planning and administration stage. The preparation of the activity and budget plan (RAB) was carried out through informal communication with the Village Head without structure written documents and the absence of transaction evidence when transferring capital participation from the village. BUMDes had made efforts to improve performance, namely recording financial transactions digitally through the Village-Owned Enterprises Financial Accounting Recording and Reporting Application (PPAK) because it was previously done in simple way.
Financial Management of BUMDes Based on PP No. 11 of 2021 and Efforts to Optimize Village PAD Sources (Case Study of Gunungrejo Village, Singosari, Malang Regency)
Good financial management plays an important role for BUMDes in increasing PADes. This study aims to analyze the financial management of BUMDes Rukun Makmur in Gunungrejo Village, Singosari District, Malang Regency based on PP No. 11 of 2021 and efforts to optimize PADes sources. The research approach used is descriptive qualitative, with data collection techniques through interviews and document studies. The results of the study indicate that BUMDes has not fully implemented financial management in accordance with Government Regulation No. 11 of 2021, specifically in the planning and accountability stages, which were not conducted in village meetings, and the distribution of business profits has not been carried out due to BUMDes incurring losses. BUMDes is making optimization efforts by developing businesses through educational tourism and collaborating with educational institutions. This study recommends managerial training for BUMDes management and investment in business planning capital to optimize BUMDes' contribution to PADes in a sustainable manner
Analysis of Village Fund Governance Based on Minister of Home Affairs Regulation Number 130 of 2018 (Case Study at Bugul Kidul Village, Pasuruan City)
This study aims to analyze the compliance of village fund governance in Bugul Kidul Village with Minister of Home Affairs Regulation Number 130 of 2018. The research method used is descriptive qualitative with a case study approach through interviews and documentation. The results show that the governance of village funds in Bugul Kidul Village has been implemented in accordance with Minister of Home Affairs Regulation Number 130 of 2018. Bugul Kidul Village does not use the Direct Payment Request Letter (SPP-LS) and Additional Fund Payment Request Letter (SPP-TU) mechanisms because most expenditures are allocated for community empowerment activities. Therefore, the village chooses to use the Reimbursement Request (GU) mechanism when the Cash Advance (UP) is running low. This study is expected to provide recommendations to improve the governance of village funds in accordance with Minister of Home Affairs Regulation Number 130 of 2018.
Minister of Home Affairs Regulation Number 130 of 2018
The Effects of Regional Financial Accounting Systems, Treasurer’s Accounting Knowledge, and Internal Control Systems on the Accountability of Financial Reporting
The use of an accounting system in local government that is not supported by competent human resources in the field of accounting will reduce the quality of financial reports. Financial reporting that is not credible and accountable will result in many findings, which can indicate a malfunctioning internal control system. This study aims to examine and analyze the influence of the local financial accounting system, treasurer accounting knowledge, and internal control system on financial reporting accountability. The research method used is linear regression with the bootstrap method. Data collection uses questionnaires, interviews, and documentation. The statistical regression test found that the local financial accounting system and treasurer accounting knowledge have no effect on financial reporting accountability. Meanwhile, the internal control system variable has a partial effect on financial reporting accountability. This study has implications for the Depok City Government to be able to refresh Government Accounting Standards for treasurers in Depok City and publish an accountability dashboard (timeliness of reports, audit findings, follow-up) to the public. The novelty of this study lies in the financial reporting accountability variable that has not been widely studied before and the three independent variables that are studied simultaneously.
Factors Influencing Capital Expenditure in Regency/City Governments in East Kalimantan 2019-2023
This study aims to analyze the influence of Local Taxes, Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), General Allocation Funds (DAU), and Area Size on Capital Expenditure in district/city governments in East Kalimantan Province, as well as the role of Economic Growth as a moderating variable in this relationship. The study employs a quantitative approach using secondary data from a panel dataset of 10 districts/cities in East Kalimantan for the period 2019–2023. Data were obtained from regional financial reports (DJPK Ministry of Finance), BPS, and the Ministry of Home Affairs. Analysis was conducted using Moderated Regression Analysis (MRA) with SPSS 25. The results show that Regional Taxes and Regional Area directly have a positive and significant effect on Capital Expenditure. DAK, DBH, and DAU do not have a significant effect. In terms of moderation, economic growth does not act as a significant moderating variable in the relationship between Local Taxes, DBH, DAU, and Regional Area Size on Capital Expenditure in East Kalimantan. The only exception is DAK, where economic growth actually weakens its influence on Capital Expenditure.
The Existence of Madurese Women in Sustainable Based Regional Development (SDGs) on Regional Original Income at Religious Tourism Objects in Madura
This study aims to obtain empirical evidence regarding the phenomenon of the existence of Madura women in sustainable-based regional development (SDGs) in the tourism sector on local revenue (PAD) in tourism objects in 4 districts in Madura, namely, Bangkalan Regency, Sampang Regency, Pamekasan Regency. and Sumenep Regency. This type of research uses quantitative methods with a survey approach. Data analysis techniques in this study used Structural Equation Modeling (SEM). The results of the study indicate that the existence of the involvement of Madurese women has an effect on Regional Original Income (PAD). This means that the involvement of Madurese women has a role in sustainable-based regional development (SDGs) in an effort to increase local revenue from religious tourism objects in Madura. This is because the role of women is almost non-existent in the management of religious tourism in Madura and much of religious tourism is not managed by the local government but enters the income of every foundation that has the potential as a place for religious tourism. Contributions at the theoretical level are managerial and public sector theories related to the use of the Sustainability Based Regional Development (SDGs) approach model in tourism management to increase PAD by involving the role of women. SDGS consists of three indicators, namely WiD, WaD and GaD. The WiD indicator has an effect on Original Regional Income (PAD), while the WaD and GaD indicators have no effect on Original Regional Income (PAD). This is because the role of women in sustainable regional development (SDGs) in the tourism sector has not been utilized optimally by the surrounding community, especially women. The next research opportunity is to add MSME growth variables and other variables and can use a qualitative research approach by conducting indepth interviews with informants related to managers and/or communities in the tourist attraction environment.
Interpreting Indonesian Financial Accounting Standards (PSAK) No. 216: Capitalization of Costs in Building Fixed Asset
This study analyzes the implementation of Indonesian Accounting Standard (PSAK) No. 216 concerning fixed asset cost capitalization, specifically focusing on office buildings at PT PPA, a company managing airport office facilities. This research employed a qualitative approach using interviews, observations, and fixed asset document analysis. Data was analyzed through the Miles and Huberman model, which involved collection, reduction, display, and conclusion drawing. Findings reveal that the company applies capitalization costs for building fixed asset in line with Indonesian accounting standards. The company ensures consistency in classifying development expenses as capitalized items. Best practices identified strengthen compliance and enhance the accuracy of financial reporting. Theoretically, the study enriches the application of capitalization standards in infrastructure-related industries. Practically, it offers guidance for companies to improve asset management and reporting transparency. The novelty lies in its focus on cost capitalization practices within airport office facility management, an area rarely examined in previous studies.
Integrating Target Costing and Artificial Intelligence for Sustainable Industrial
Target costing and artificial intelligence (AI) offers a strategic approach to promoting sustainability across various industries. Target costing enables companies to align production costs with competitive market prices, while AI enhances this process through data-driven decision-making, production optimization, and operational efficiency. In the context of Morocco’s manufacturing industry, this synergy supports adaptation to local market needs and regulatory compliance for sustainable practices. In the construction sector, AI applications in green building projects enable more accurate cost predictions and efficient resource management. AI also contributes to achieving the Sustainable Development Goals (SDGs) through its applications in finance, agriculture, and healthcare. A case study at PT Mamani Jaya Berkah demonstrates that implementing target costing, supported by value engineering analysis and effective decision-making, positively impacts company profit growth. However, challenges remain, including the need for more comprehensive documentation and greater awareness of ethical implications in AI-driven sustainability efforts.
The Urgency of Establishing Accounting Standards for Digital Assets in Indonesia: A Literature Review
The rapid growth of digital assets had brought significant implications for global accounting practices. However, in Indonesia, the Financial Accounting Standards (PSAK) have not yet provided specific guidance regarding the accounting treatment of digital assets. This situation creates uncertainty in the recognition, measurement, presentation, and disclosure of digital assets in financial statements, as well as opportunities for differences in treatment among companies. This study aims to examine the urgency of developing specific accounting standards for digital assets using a literature review method based on academic journals and accounting standards. The findings show that without clear accounting standards, there are risks of inconsistency, limited comparability of financial statements, and reduced relevance of information for financial statement users. Therefore, the development of PSAK that is adaptive to the growth of digital assets is an urgent need to enhance transparency, accountability, and reliability of financial reporting in the digital economy era.
Dashboard-Based Personal Financial Management System Design Using Microsoft Excel to Realize Financially Smart Gen Z (Case Study: Gen Z in Pandan Ploso Sub-Village, Plandi Village, Wonosari District, Malang Regency)
This study aims to (1) design a dashboard-based personal financial management system using Microsoft Excel to support smart financial behavior among Gen Z, and (2) examine its impact on Gen Z’s financial habits in Pandan Ploso Sub-village. Using the Research and Development (R&D) method with the ADDIE model, the study involved 26 Gen Z respondents. Results show the dashboard is highly feasible and effective in visualizing financial conditions, receiving positive user feedback. Findings reveal that Gen Z in the area demonstrate good financial literacy, shown by their focus on basic needs and savings. Their spending pattern aligns with the 50/30/20 budgeting principle. This dashboard proves useful in promoting structured and intelligent financial management for Gen Z.
Bridging the Gap: Scalable AI Solutions for Sustainable Accounting in MSME Garment Industries
This study aims integration of artificial intelligence (AI) in accounting informations enhance business sustainability among MSMEs. The research employs a qualitative content analysis method, involving in-depth interviews and observation at x on 2024. AI facilitates automation of ESG (Environmental, Social, and Governance) data collection and analysis, reducing manual errors and improving reporting accuracy. It also enables real-time insights that support informed decisions aligned with sustainability goals. Additionally, AI-driven automation contributes to Sustainable Development Goals (SDGs), especially SDG 8 and SDG 9, by streamlining financial activities and enabling innovation. The integration of AI redefines the accountant’s role, expanding it into green accounting and environmental management. However, adoption challenges such as change resistance and lack of skilled personnel must be addressed. This research offers theoretical insight into AI-led sustainability in accounting and practical recommendations for MSMEs. The novelty lies in examining AI application within ESG reporting for small-scale industries.
Accounting 4.0 Paradigm: Artificial Intelligence in Financial Measurement Biological Assets of PSAK 69
Integration artificial intelligence (AI) in financial valuation of biological assets accordance PSAK 69, aiming improve transparency accuracy agricultural accounting. Employing qualitative descriptive approach case studies expert interviews, identifies how AI technology such as machine learning, regression models, and neural networks enhance fair value estimation by processing complex agricultural data, including crop volume, age, market price, and environmental factors. esearch object consists of three goat farming enterprises with varying operational scales and levels of technology adoption, purposively selected to represent contextual diversity and relevant accounting practices. AI Application reduces subjectivity valuation, improves reliability of financial reporting. AI enabled automation supports sustainability in agribusiness by aligning financial practices with smart farming and SDG goals. Role accountants toward data-driven financial analysis in biological asset contexts. Key challenges include data quality, limited AI literacy, and resistance to technological adoption. Focusing reseach AI-based valuation models for biological assets in small to medium agribusinesses under PSAK 69 framework, providing both academic contribution and actionable insights for financial practitioners.
The Role of Artificial Intelligence in Higher Education: Impacts on Accounting Students Competence
This study analyzes the role of Artificial Intelligence (AI) in higher education and its impact on the competencies of accounting students. The research employs a systematic literature review method, examining academic papers from databases such as Google Scholar and Scopus that discuss AI in the context of accounting education. Data is collected by analyzing the key findings of previous studies to identify issues, as well as the threats and opportunities AI presents in the learning process of accounting students. The study reveals that many curricula are adapting to the rapid changes brought about by AI, including in accounting. Accounting students perceive AI as an innovative learning tool and a means to quickly find answers to assignments given by instructors to achieve good academic grades. However, they also recognize the risks of diminished critical thinking skills and the emergence of ethical, privacy, and data bias issues in its use. While AI can be seen as an opportunity in the learning process, it is crucial to emphasize honesty and not to rely entirely on AI. Theoretically, students need to recognize the threats while also being able to leverage the opportunities presented by this new technology, AI. Practically, the implication is the need for education to train students to effectively utilize this technology without losing their basic analytical skills. This research is unique as it explores accounting students’ perceptions of the opportunities and threats posed by AI.
The Role of AI Features in E-Wallet Applications for Enhancing Personal Financial Tracking
This study aims to examine the contribution of AI-driven features in e-wallet applications in helping users plan, monitor, and evaluate their financial conditions. A qualitative approach was used by combining a comprehensive literature review and thematic analysis to explore user perceptions, perceived benefits, and common barriers. The analysis identified key patterns emerging from the review. The findings show that features such as automatic expense categorization, budget alerts, and monthly analytics reports significantly enhance financial awareness, reduce impulsive spending, and promote data-driven decision-making. These features help users manage their finances more sustainably and effectively. Theoretical and practical implications suggest that intelligent system design can increase user engagement and financial literacy. Policymakers and developers are encouraged to integrate adaptive AI tools into e-wallets. The novelty of this study lies in highlighting how specific AI features transform daily financial tracking, compared to previous research that mainly focused on payment convenience.
The Influence of AI Ethics Perception and Privacy Risk on Consumer Trust and Intention to Use AI-Based Recommendation Systems in Indonesian E-Commerce
The digital transformation in e-commerce has driven the adoption of AI-based recommendation systems to enhance personalization and user experience. However, the use of such technologies also raises concerns regarding algorithmic ethics and consumer data privacy. Few studies have examined these issues in emerging markets like Indonesia, where digital literacy and data protection are still developing. This study aims to examine the influence of perceived AI ethics and privacy risk on consumer trust and their intention to use AI-powered recommendation systems in the Indonesian e-commerce context. A quantitative approach was employed by surveying 250 active users of e-commerce platforms. Data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that perceived AI ethics positively and significantly influences consumer trust, while privacy risk has a significant negative effect. Furthermore, trust partially mediates the relationship between both independent variables and usage intention. These findings highlight the importance of transparency and data security in AI system designed to foster consumer trust and long-term engagement. The study extends trust theory by confirming its role in AI-driven commerce and applies privacy calculus to explain user decisions.
Green E-Commerce: Leveraging AI for Sustainable Supply Chains in Digital Entrepreneurship
This study aims to examine how Artificial Intelligence (AI) adoption enhances green ecommerce performance in Indonesia. A quantitative survey was conducted on 100 e-commerce firms, selected purposively to capture managers familiar with AI in logistics and sustainability. Data were analyzed using descriptive statistics, reliability testing, and an OLS regression model. The results reveal that AI-enabled logistics efficiency, emission reduction, waste reduction, and internal sustainability policies all significantly improve green e-commerce performance (β = 0.25, p < 0.001). Among these, emission reduction provides the strongest perceived benefit, while internal policies remain the weakest, suggesting limited formalization of green governance. Overall adoption levels are moderate, with variations explained by firm size and digital readiness. Theoretically, these findings reinforce resource orchestration and institutional perspectives on AI as a strategic resource. Practically, they highlight the need for stronger policies and managerial commitment. The novelty lies in providing the first empirical evidence of AI-enabled green e-commerce in Indonesia.
Employee Job Satisfaction of Private Resort in Tagudin, Ilocos Sur
This descriptive-correlational quantitative research, uniquely focused on the employee job satisfaction of private resorts in Tagudin, Ilocos Sur, aimed to determine and analyze the relationship between profile and level of employee job satisfaction. The study involved fortyone employees as respondents and specifically investigated the profile of the employees along age, gender, civil status, and highest educational attainment; the level of employee job satisfaction along compensation and benefits, work environment, and work-life balance; and the significant relationship between the profile of the employees and the level of employee job satisfaction. Findings revealed that female employees slightly outnumbered male employees, with most participants being young adults (20–39 years old), married, and college undergraduates. Employees expressed high satisfaction with their work environment, work-life balance, and compensation. However, no significant relationship was found between employee profiles and their level of job satisfaction. Based on the study’s findings, the researchers’ recommendations aim to maintain employee job satisfaction in private resorts in Tagudin, Ilocos Sur. These recommendations include reviewing compensation to ensure competitiveness, recognizing employee contributions, fostering open communication for career development, and promoting work-life balance through flexible schedules and wellness programs. The study’s findings and recommendations have the potential to significantly impact the job satisfaction and overall performance of employees in the resort industry.
Enhancing Strategic Decision-Making Through Resource Consumption Accounting (RCA): A Case Study At Improving Resources Allocation In The Broto Furniture Industry
This study aims to analyse the application of the Resource Consumption Accounting method in strategic decision making at Broto Furniture, identify constraints in resource management, and provide recommendations for improvement. The research method used is mixed methods approach that combine both quantitative and qualitative methods with data collection through observation, interviews, and documentation. The results showed that Resource Consumption Accounting provides more accurate cost information and helps identify waste such as overstocking, which causes low turnover of goods due to too long storage in the warehouse. It also found weaknesses such as damaged goods, wasteful bulk buying activities, and shipping costs. It is recommended that Resource Consumption Accounting be applied consistently and combined with the principles of Activity Based Management to improve the efficiency and profitability of the company. This research is expected to be a reference for the application of Resource Consumption Accounting in other trading industries.
Analysis of the Application of Credit Risk Management in Minimizing Non Performing Loan (Case Study of BPR Artha Kanjuruhan Malang Regency Goverment)
This study aims to (1) analyze the implementation of credit risk management at BPR Artha Kanjuruhan Pemerintahan Kabupaten Malang in 2020-2024 and (2) analyze non-performing loans at BPR Artha Kanjuruhan Pemerintahan Kabupaten Malang. This study uses a descriptive qualitative approach, with data collection techniques through interviews and documentation. The results of the study found that credit risk management at BPR Artha Kanjuruhan Malang Regency Government has been implemented in accordance with POJK No.13/POJK.03/2015, which includes active supervision by the board of commissioners and directors, adequate policies, procedures, and limit setting, as well as risk identification, measurement, and monitoring. Although credit risk management has been implemented in accordance with regulations, BPR Artha Kanjuruhan still faces challenges that contribute to the high NPL ratio, such as external factors like a decline in customer income, misuse of credit funds, changes in customer characteristics over time, and the end of the restructuring period during the COVID19 pandemic. Internal factors stem from a lack of diligence and insufficient analytical capabilities on the part of the BPR. To address this, BPR Artha Kanjuruhan has implemented reorganization and restructuring measures to minimize problem loans.
The Influence of Management Control Systems on Operational Performance: The Mediating Role of Work Motivation in the Furniture Industry in Malang
The goal of this study is to examine the effect of management control systems on operational performance mediated by work motivation in the furniture industry in Malang. This study using quantitative approach by using path analysis to evaluate the relationships among variables. Data were collected through questionnaires distributed to managers and employees of several furniture companies in Malang. The results show that management control systems have a positive and significant effect on both work motivation and operational performance. Furthermore, work motivation significantly mediates the relationship between management control systems and operational performance. The main phenomenon found that the clarity of structure, measurable performance evaluations, and feedback from the control system effectively boost employee morale and productivity, ultimately improving operational efficiency. These findings support Herzberg’s Two-Factor Theory, where the motivator factors such as recognition and achievement play a crucial role in enhancing performance. The practical implication that furniture companies in Malang should strengthen their management control systems through good communication, training, and performance-based rewards to drive employee motivation and optimize operational outcomes.
Evaluation of the Implementation of GCG Principles in Green Credit Distribution Procedures at Rural Banks (BPR) in Malang City (Qualitative Study)
The purpose of this research is to assess how the implementation of Good Corporate Governance (GCG) principles in green credit distribution procedures at Rural Banks (BPR) in Malang city. A qualitative approach was used, collecting data through in-depth interviews with bank managers and staff, supported by a literature review of regulations and previous studies. The findings reveal that transparency and accountability are generally well-maintained, ensuring clear documentation and traceable decision-making. However, fairness and responsibility face challenges due to limited resources and regulatory constraints. The incorporation of environmental considerations in credit distribution is still at an early stage, influenced by operational scale, risk perception, and staff awareness. Organizational culture and leadership commitment play a crucial role in shaping adherence to GCG principles and promoting sustainable practices. Theoretically, this study contributes to understanding governance in green financing within micro-level financial institutions. Practically, it provides insights for regulators and bank management to enhance compliance, develop policies, and promote responsible lending. The novelty lies in focusing on GCG in green credit at BPRs, an underexplored area.
The Role of Relative Ability and Level of Difficulty of Objectives in Leadership Task Delegation Decisions
The purpose of this study is to determine whether Relative Ability and Target Difficulty have an impact on managers' decisions to assign tasks to employees because assigning tasks and responsibilities to subordinates is a crucial part of a leadership job. Using a Google Form questionnaire as a research instrument, the researchers collected data using the Pilot Test technique, which is used to test the validity and reliability of the research instrument. In this case, the researchers used 120 students from the S1 Accounting study program at the 2022 Faculty of Economics and Business, Surabaya State University, as respondents. The findings indicated that Relative Ability and Target Difficulty positively influence leadership decisions to assign tasks, and they also offer practical insights for practitioners.
The Influence of Motivation Consumer Innovation (MCI) on the Use of E-Payment in the Coffee Shop Industry in Malang City
Technological progress continues to accelerate, requiring industries to carefully adapt to new innovations. The coffee shop sector, however, has generally shown limited innovation, particularly in payment systems. Recently, electronic payment (e-payment) methods have become increasingly popular due to their practicality, convenience, and reduced risk of virus transmission compared to cash or card-based transactions. In this context, Motivation for Consumer Innovation (MCI) provides a valuable perspective for understanding consumer behavior. MCI captures the psychological drivers that influence adoption behavior and consists of four motivational dimensions: functional, hedonic, cognitive, and social. These motivations are closely related to consumers’ perceptions of technology in terms of usefulness, enjoyment, intelligence, and prestige. This study aims to analyze the effect of MCI on behavioral intention, with attitude as an intervening variable. A quantitative research approach was applied, and data were collected from 100 respondents in Malang City who actively use e-payment systems at coffee shops. Data analysis was conducted using Partial Least Squares (PLS) path analysis. The results are expected to contribute both theoretically—by extending the understanding of MCI in technology adoption—and practically—by offering insights for coffee shop managers in enhancing customer engagement through e-payment services.
Impact of Social Media Marketing and Online Customer reviews on the Performance of Small and Medium Enterprises in Malang City
This paper is an empirical investigation to determine the impact of Social Media Marketing (SMM) and Online Customer Reviews (OCR) on the performance in Small and Medium Enterprises (SMEs) in Malang City, Indonesia. SME respondents are selected via purposive sampling method of 100 respondents and data collection procedure is conducted through structured questionnaires followed by their analysis using SPSS 27. The results indicate that Social Media Marketing and Online Customer Review are the important tools positively affecting the SME performances related to brand visibility, customer interaction, and trust. The research affirms that proper utilization of Instagram, TikTok, Google Reviews, and TripAdvisor will help acquire more customers and increase revenue. These findings support the theoretical implication of Registered Behavior Technician (RBT) and extend new practical knowledge on how SMEs in the developing countries can take advantage of digital platforms. The newness is that it brings together both Social Media Marketing and the Online Customer Review aspects in measuring their combined effect on the performance of SMEs in a highly dynamic digital economy.
The Effect of ESG Disclosure on Company Value with Profitability as a Mediating Variable
This study aims to analyze the influence of ESG disclosure on company value by mediating profitability in banking finance companies listed on the Indonesia Stock Exchange in 2022- 2024. This research method uses a quantitative approach with multiple linear regression analysis on 42 samples selected through purposive sampling. ESG disclosures are measured based on the percentage of disclosure items using dummy item variables that have been met, company value is measured using Tobin's Q and profitability is measured using Return on Equity (ROE). The findings show that ESG disclosures have an effect on company value and profitability. In addition, profitability affects the value of the company. However, profitability cannot mediate the influence of ESG disclosures on company value. These findings suggest that in banking companies the benefits of ESG disclosure will be seen in the long term while profitability tends to reflect short-term performance so profitability mediation does not occur.