International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET)

OPTIMIZATION OF MANAGEMENT INFORMATION SYSTEMS IN IMPROVING ACCURACY AND EFFICIENCY OF ACCOUNTING REPORTING: LITERATURE STUDY AND IMPLEMENTATION ANALYSIS

Abigail Claudya Sesa — 2025-07-13

This study aims to analyze the role of Management Information Systems (MIS) in accounting reporting in the public and private sectors. Through a literature review and a descriptive qualitative approach, it was found that the implementation of MIS significantly contributes to the efficiency, accuracy, and speed of the financial reporting process. This study highlights implementation challenges and system optimization strategies to support better decision-making.

THE EFFECT OF MOBILE BANKING SERVICE QUALITY ON CUSTOMER SATISFACTION OF BANK BSI IN LHOKSEUMAWE CITY

Weny Wardianingsih Hasibuan — 2025-08-03

The main problem in this study is the existence of obstacles and potential customer dissatisfaction with the quality of BSI Bank's mobile banking services in Lhokseumawe City, especially related to network speed. This study aims to analyze the Effect of Mobile Banking Service Quality on Customer Satisfaction at BSI Bank in Lhokseumawe City. This study uses a quantitative approach using nonprobability sampling, namely purposive sampling and obtained 96 respondents as research samples obtained from the Lemeshow formula. The data analysis method used in this study is simple linear regression, instrument testing, classical assumption testing, and hypothesis testing with the help of Microsoft Office Software Excel 2010 and SPSS Version 30 for windows. The results of this study indicate that the quality of mobile banking services has a significant effect on customer satisfaction at BSI Bank in Lhokseumawe City. This is evidenced by the results of the t-test which obtained a sig value for the mobile banking service quality variable of 0.001 <0.05 and the calculated t value is greater than the t-table value (11.113 > 1.6608). The influence of mobile banking service quality on customer satisfaction was 56.8%. Overall, customers rated BSI's mobile banking service quality positively, particularly in terms of ease of use, feature completeness, and privacy protection. However, there were still neutral ratings for technical reliability, indicating the need for improvements to boost customer trust and satisfaction.

JURIDICAL ANALYSIS OF THE EFFECTIVENESS OF IMMIGRATION SUPERVISION AT BATAM CENTER PORT IN PREVENTING HUMAN TRAFFICKING CRIMES (A RESEARCH STUDY AT THE CLASS I SPECIAL IMMIGRATION OFFICE TPI BATAM)

Baginda Raja Harahap — 2025-09-09

The criminal act of human trafficking (TPPO) is a highly complex form of transnational crime that continues to increase, especially in border areas such as the city of Batam. As a gateway for people entering and leaving the country, Batam Centre International Port is highly vulnerable to TPPO practices, both in the form of non-procedural migrant worker dispatches and cross-border human exploitation. Therefore, immigration supervision plays a central role in preventing this crime. This study aims to analyse the legal regulations, implementation, obstacles, and efforts undertaken by the Class I Special Immigration Office TPI Batam in carrying out immigration supervision functions to prevent TIP in the Batam Centre Port work area. This research uses normative and empirical juridical methods with a statute and socio-legal approach. Data were obtained through literature study and direct interviews with Immigration officers and related agencies. The theories used as analytical tools consist of the Theory of Legal Effectiveness, Crime Prevention Theory, and the Theory of State Administration Functions. The research results indicate that although various policies have regulated immigration supervision, their implementation has not been optimal due to limited human resources, technology, and a lack of coordination between agencies. These obstacles affect the effectiveness of preventive measures against TIP. Therefore, it is recommended that inter-agency information systems be integrated, regulations updated, regular training for officers provided, and multi-sector collaboration strengthened as measures to reinforce the immigration supervision system at international ports.

ANALYSIS OF BEHAVIOR AND SELF-CONTROL ON STUDENTS' ENTREPRENEURIAL MOTIVATION AT STMB MULTI SMART

Mario Andrias Kiton — 2025-08-04

This study aims to determine the effect of behavior and self-control on entrepreneurial motivation of students at STMB Multi Smart Medan. The research method used is descriptive quantitative with a statistical approach to test the effect of behavioral variables and self-control on entrepreneurial motivation. The study population was all students of the Business Administration, Management, and Accounting Study Programs for the 2021-2024 period totaling 315 students, with a sample of 76 students taken using the Slovin formula sampling technique with a margin of error of 10%. Data were collected through a Likert scale questionnaire and analyzed using the SPSS program. Analysis techniques include validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study indicate that partially behavior has a positive and significant effect on entrepreneurial motivation of students. Likewise, self-control partially has a positive and significant effect on entrepreneurial motivation. Simultaneously, behavior and self-control have a positive and significant effect on entrepreneurial motivation of students at STMB Multi Smart Medan. These findings indicate the importance of developing behavior and self-control in increasing entrepreneurial motivation of students.

THE IMPACT OF GLOBALIZATION: TRANSFORMATION OF LANGUAGE AND CULTURAL IDENTITY IN THE SPECIAL REGION OF YOGYAKARTA

Odang Hermanto — 2025-09-03

Yogyakarta is a city historically rich in Javanese traditions and values. With increasing global interaction through information technology, tourism, and cultural exchange, Yogyakarta's socio-cultural landscape is undergoing significant changes. This study analyzes how the Javanese language, as the core of local cultural identity, faces challenges and adapts amidst the dominance of English and standard Indonesian. Shifts in language use, particularly among the younger generation, not only affect the preservation of Javanese dialects and speech levels but also reshape their perceptions of tradition and modernity. Furthermore, this abstract highlights how globalization influences cultural identity through cultural hybridization, where foreign cultural elements assimilate with local practices, creating new forms of expression that sometimes blur the boundaries of indigenous identities. While globalization brings positive impacts such as increased access to information and economic opportunities, there are also concerns about the erosion of traditional values and cultural homogenization. This study concludes that Yogyakarta stands at a crossroads between preserving its cultural heritage and embracing global change, highlighting the importance of adaptive cultural conservation strategies and strong language education to maintain its unique identity.

REPRESENTATION OF COMMUNICATION CRISIS IN THE FILM DON'T LOOK UP

Firmansyah Radya Putra — 2025-07-13

A mass communication crisis occurs when the media fails to convey important information accurately, comprehensively, and responsibly to the public, especially in emergency situations. The film Don't Look Up (2021) provides a poignant representation of this phenomenon, presenting a critique of the failures of modern communication systems. This study aims to examine how the film represents the mass communication crisis through symbols, narratives, and visualizations of information conflict. The research method used is descriptive qualitative, with Roland Barthes's semiotic analysis technique and Stuart Hall's representation theory as theoretical foundations. The results show three main patterns of communication crisis: the rejection of science by political elites, media dysfunction in conveying critical messages, and the impact of disinformation on public polarization. The film highlights how communication crises stem not only from technical errors but are also influenced by socio-political structures that shape public opinion through biased and systemically politicized media.

THE EFFECT OF MOTIVATION, COMPENSATION AND CAREER DEVELOPMENT ON LECTURER PERFORMANCE AT SARI MUTIARA UNIVERSITY OF INDONESIA

Desy R S Kalit — 2025-08-03

This study aims to determine the influence of motivation, compensation, and career development on lecturer performance at Sari Mutiara Indonesia University. The influence of motivation, compensation, and career development on lecturer performance at Sari Mutiara Indonesia University was analyzed partially and simultaneously. The research method used was quantitative descriptive research. Data collection used a questionnaire distributed directly to lecturers at Sari Mutiara Indonesia University using an online questionnaire in the form of a Google Form. The sample in this study was 65 lecturers at Sari Mutiara Indonesia University. The analytical methods used were validity testing, reliability testing, heteroscedasticity testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that the variables of motivation (X1) and career development (X3) significantly affected lecturer performance (Y), while the variable of compensation had no effect. Therefore, it can be concluded that the influence of each variable partially, not all of them, but simultaneously influenced lecturer performance at Sari Mutiara Indonesia University. The data were processed statistically using SPSS 26

THE EFFECTIVENESS OF BAAMBOOZLE MEDIA ON STUDENTS’ READING COMPREHENSION AT GRADE IX OF SMP NEGERI 5 PEMATANGSIANTAR

Lusia Pebriyani Silaban — 2025-09-05

This research aimed to find out the effect of applying the Discovery Learning method on students’ reading comprehension achievement at SMA Negeri 1 Loura in the academic year 2022/2023. The study applied a quantitative approach with a quasi-experimental design. The population was all the students of class XI IPA, and the sample consisted of two classes: class XI IPA 1 as the experimental group and class XI IPA 2 as the control group. The instrument used was a reading comprehension test in the form of multiple-choice questions. Data were collected through a pre-test, treatment, and post-test. The validity and reliability of the instrument were tested before its use. Data analysis was carried out using statistical calculations, including the t-test formula, to compare the mean scores of the experimental and control groups. The results of the research showed that the mean score of the experimental group after treatment was significantly higher than that of the control group. The statistical analysis confirmed that the application of the Discovery Learning method had a positive effect on improving students’ reading comprehension achievement. In conclusion, the Discovery Learning method can be considered an effective teaching strategy in enhancing students’ reading comprehension, and it is recommended for English teachers to implement this method in the classroom.

THE INFLUENCE OF ELECTRONIC WORD OF MOUTH (eWOM) AND BRAND TRUST ON PURCHASE INTENTION OF AQUA PRODUCTS AMONG GENERATION Z AFTER THE BOYCOTT: A CASE STUDY ON MANAGEMENT STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITY OF UTARA SUMATRA

Sri Sarah br G.Manik — 2025-08-04

This study aims to analyze the influence of Electronic Word of Mouth (eWOM) and Brand Trust on Purchase Intention for Aqua products following the emergence of a boycott issue. A boycott brand can influence consumer perceptions and purchasing decisions; Therefore, it is important to examine the role of electronic communication and brand trust in shaping consumer purchasing intentions. This research adopts a quantitative approach, with data collected through questionnaires and analyzed using multiple linear regression tests. The results show that, partially, eWOM has a positive and significant influence on the purchase intention of Aqua products. Similarly, Brand Trust is also proven to have a positive and significant partial effect. Simultaneously, both independent variables significantly and positively affect purchase intention after the boycott issue. These findings indicate that effective digital communication strategies and efforts to build and maintain brand trust are key to sustaining consumer loyalty, especially in the face of reputation crises.

LIQUEFACTION POTENTIAL ANALYSIS BASED ON THE GLOBAL GEOSPATIAL MODEL (GGM) METHOD IN TARUTUNG DISTRICT

Nova Aulia Rahma Nasution — 2025-08-29

This study focuses on knowing the Vs30 value in Tarutung District, knowing the Peak Ground Velocity (PGV) value in Tarutung District, knowing the potential for liquefaction in Tarutung District using the Global Geospatial Model (GGM) method. The results of this study are that the Vs30 value in Tarutung District has a distribution in the range of 255 M / S which is in the North to the Northeast and covers almost half of the Tarutung District area with a classification of medium soil type, very dense soil or soft rock, up to 897.8 M / S which is spread in the lower southwest direction of Tarutung District to several points to the southeast of Tarutung District with a classification of very dense soil type or soft rock and rock. The PGV value in Tarutung District based on the worst earthquake scenario in the Toru segment of the Sumatran fault varies in the range of 7.94 cm/s to 15.20 cm/s. The potential for liquefaction in Tarutung District based on the Global Geospatial Model has various values. The lowest percentage value of liquefaction probability is 0.024, which is in the north, southeast, and northwest of Tarutung District, and the highest percentage value of probability is 0.961, which is in the northeast and southwest of Tarutung District.

PRODUCT INNOVATION AND DIGITAL MARKETING STRATEGIES IN ICED TEA BUSINESSES TO ATTRACT MILLENNIAL CONSUMERS

Adam Julpahmi — 2025-07-21

The purpose of this research is to study the digital marketing strategies and product innovations of iced tea companies to attract millennial generation customers. Iced tea businesses must implement effective digital marketing strategies and make product innovations to compete and meet the needs of a dynamic millennial market due to the rapid development of digital technology. This study used a quantitative approach, and preliminary data were collected through a millennial consumer survey. The results show that innovative and on-trend iced tea product innovations, as well as the use of social media, marketplaces, and online delivery platforms, have a significant influence on product appeal to millennial customers. These strategies not only make the market wider but also help customers make better choices about iced tea products.

ANALYSIS OF EMPLOYEE PERFORMANCE IMPROVEMENT STRATEGIES FROM THE WORK ENVIRONMENT PERSPECTIVE AT PT. CITRA SAWIT MANDIRI LABUHANBATU DISTRICT

Ade Rizka Adilla — 2025-08-01

This study aims to analyze the employee performance improvement strategies implemented by PT. Citra Sawit Mandiri, specifically from a work environment perspective. A conducive work environment is believed to play a significant role in increasing employee morale, motivation, and productivity. The research method used is qualitative with a descriptive approach. Data were obtained through in-depth interviews with several employees and field foremen as well as documentation at the research location. The results show that employee performance improvement strategies in this company include routine work briefings, incentives, technical training, and periodic performance evaluations. However, the physical work environment conditions such as lighting, temperature, and work facilities in the field are still inadequate and are a complaint for some employees. In addition, the relationship between superiors and subordinates is also an important factor that influences work comfort. From this analysis, it can be concluded that performance improvement strategies will run optimally if balanced with improvements in the work environment, both physical and non-physical. This research is expected to provide input for companies in formulating more effective and sustainable human resource management policies.

THE RELATIONSHIP BETWEEN TEACHER TEACHING STYLE AND STUDENTS' LEARNING MOTIVATION IN LEARNING ENGLISH AT TENTH GRADE OF SMA NEGERI 1 SIANTAR PERUMNAS BATU VI

Gabriella Clarisa Silaban — 2025-09-05

The purpose of this study is to write the relationship between teacher teaching styles and student learning benefits in the English division of class X of SMA Negeri 1 Siantar Perumnas Batu VI. This study is based on Grasha's (1996) teaching style theory, especially the facilitator teaching style, as well as the concept of learning motivation according to Sanchez-Boliver & Martinez-Martinez (2022) which emphasizes intrinsic motivation as a driver of student engagement. This study uses a quantitative descriptive correlational design. The study population was all class X students, while the sample was taken purposively from class X-2 which amounted to 36 students and 1 English teacher at SMA Negeri 1 Siantar Perumnas Batu VI. The research instrument was a questionnaire with a Likert scale, then the data were analyzed using the Person Product Moment correlation test through the SPSS program. The results of the study showed that there was a significant positive relationship between teacher teaching styles and student learning motivation with a correlation coefficient value of r = 0.537 and a significance of p = 0.000 (p <0.05). This indicates that the more appropriate the facilitator teaching style applied by the teacher, the higher the student's motivation in learning English. Researchers concluded that a facilitator's teaching style plays a crucial role in increasing student learning motivation. Therefore, teachers are advised to adopt a teaching style that focuses on student guidance, interaction, and independence to create a more engaging and motivating learning environment.

RISK MANAGEMENT ANALYSIS OF BROILER FARMING IN WEST ACEH DISTRICT

Keumala Fadhiela ND — 2025-08-04

This study is to examine risk management techniques in broiler chicken production within West Aceh Regency. Broiler production is a rapidly yielding agricultural enterprise, although it is susceptible to production and financial hazards, such as disease outbreaks, fluctuations in feed prices, and mortality rates. Employing a case study methodology, primary data were gathered via field observations, structured interviews, and documentation from one of the largest independent broiler farms in the area. Data were examined with descriptive techniques, income assessment, and quantitative risk metrics including Coefficient of Variation (CV) and Feed Conversion Ratio (FCR). The analysis demonstrated that the average mortality rate (8,1%) beyond the industry tolerance threshold (3–5%), and the FCR value (2,3) suggested diminished feed efficiency, highlighting operational difficulties. The financial analysis indicated that the business is viable, evidenced by a coefficient of variation of 0,35 and a positive lower-bound income, implying modest risk yet sustained returns. The study highlights the significance of systematic risk management strategies—particularly in illness prevention, feed optimization, and DOC quality control—to guarantee farm resilience and profitability. These findings offer practical insights for smallholder farmers and policymakers aiming to enhance the broiler sector in rural Indonesia.

THE IMPACT OF FLEXIBLE WORK POLICIES AND WORK-LIFE BALANCE ON EMPLOYEE PERFORMANCE (GRAB DRIVER CBD POLONIA)

Muhammad Zakiul Fuad Batubara — 2025-08-25

The development of the modern workplace demands that companies create adaptive work systems, including through the implementation of flexible work policies and efforts to maintain a balance between work and personal life for employees. This study aims to determine the effect of flexible work policies and work-life balance on employee performance, specifically for Grab drivers in the Polonia CBD area. This study used a quantitative approach with data collection techniques through distributing questionnaires to respondents selected non-probabilistically. The data obtained were analyzed using multiple linear regression methods with the assistance of statistical software. The results showed that flexible work policies did not have a significant impact on individual employee performance. Conversely, work-life balance was proven to have a positive and significant impact on improving employee performance. Meanwhile, together, both variables made a significant contribution to employee performance. From these findings, it can be concluded that efforts to create a balance between work and personal life have a more significant impact on performance than simply providing flexibility in work. Therefore, companies are advised to integrate flexible work policies with employee welfare support programs to create a more productive and sustainable work environment.

COMMUNITY-BASED TOURISM DEVELOPMENT IN TOBA SAMOSIR REGENCY

Maylana — 2025-07-13

Lake Toba, as a super-priority destination in Indonesia, has tremendous tourism potential. The development of community-based tourism (CBT) is a key strategy to ensure that its benefits are felt directly by the local community. However, its implementation in Toba Regency still faces significant challenges, including economic disparities, suboptimal community empowerment, and environmental sustainability issues, so that there is a gap between expectations and the reality received by the community. This study aims to examine in depth the development of Community Based Tourism in Toba Regency. The focus of the study is twofold: first, identifying social and economic programs that have been running; second, analyzing the main factors that hinder the effectiveness of tourism development. This study uses a descriptive qualitative approach. Data were collected through in-depth interviews with key informants from the Lake Toba Authority Implementing Agency, local government, community, and tourists, who were selected through purposive and accidental sampling techniques. Data were also obtained from observations and documentation studies, then analyzed through data reduction, data presentation, and drawing conclusions. The results of the study indicate that social programs (craft training, guides, homestays) and economic programs (business groups, capital facilitation) have been running, but their reach and benefits are not evenly distributed. The main obstacle identified is the deficit of social capital, which is characterized by low trust and cohesion between residents, and weak coordination between stakeholders. In addition, limited capacity and technical skills of the community in tourism business management are also significant obstacles. Optimizing the potential of Lake Toba requires a more integrated approach.

THE INFLUENCE OF LEADERSHIP AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT STATE MIDDLE SCHOOL 1 TELUKDALAN SOUTH NIAS

Fridawati Maduwu — 2025-08-04

This study aims to determine the influence of leadership and work motivation on the performance of employees of SMP Negeri 1 Telukdalam, South Nias. The influence of leadership and work motivation is analyzed partially and simultaneously on the performance of employees of SMP Negeri I Telukdalam, South Nias. The research method used is quantitative descriptive research. The data collection technique uses a questionnaire distributed directly to teachers and non-teaching staff at SMPN I Telukdalam using a questionnaire. The sample in this study was 96 teachers and non-teaching staff at SMPN I Telukdalam. The analysis methods used are validity test, reliability test, heteroscedasticity test, classical assumption test, multiple linear regression analysis and hypothesis test. The results of the study indicate that the variables of leadership quality (X1) and work motivation (X2) are significant on employee performance (Y). Therefore, it can be concluded that the influence of each variable partially influences and simultaneously also influences the performance of employees of SMPN I Telukdalam. Data is processed statistically using the SPSS 26 program tool

AN ANALYSIS OF LEARNING STRATEGIES IN PREPARING FOR THE TOFL TEST OF SIXTH SEMESTER STUDENTS AT UNIVERSITY HKBP NOMMENSEN PEMATANG SIANTAR

Anita Panjaitan — 2025-09-05

This research aimed to described the strategies used by sixth semester students of the English Education Study Program at HKBP Nommensen University, Pematangsiantar, in preparing themselves for the TOEFL test, to see the effectiveness of the strategies used, the obstacles faced in the preparation process, and the correlation described from the strategies used with the scores obtained by students. This research was based on the theory of learning strategies proposed by Cohen and Chamot & O'Malley, which divides learning strategies into three categories, namely metacognitive, cognitive, and social-affective. This research used descriptive qualitative method, with 30 sixth-semester PIA-2 class students at HKBP Nommensen University, Pematangsiantar as the research subjects. Data were collected using an analysis and interactive model proposed by Miles & Huberman, which included data reduction, data presentation, and drawing conclusions. The results of the study indicated that students use various metacognitive strategies (planning, monitoring, evaluation, and time management) as the most dominant strategies, followed by cognitive strategies (practice questions, studying grammar, and reading authentic texts), as well as socio-affective strategies (group discussions, asking for tutor help, and managing anxiety). These strategies had proven effective in improving students' readiness to face the TOEFL test, although their effectiveness varies depending on the consistency and discipline of students in applying them. The main obstacles faced by the students included limited time, difficulty understanding grammar, excessive anxiety before the test, and limited access to learning resources. The conclusion of this research confirms that implementing appropriate, planned, and consistent learning strategies could help students improved their TOEFL preparation and confidence. Using a combination of these three strategies will also help students achieve good scores. However, these strategies need to be tailored to each student's individual circumstances to achieved optimal results.

USE OF MANAGEMENT INFORMATION SYSTEMS TO IMPROVE THE EFFECTIVENESS OF HUMAN RESOURCE MANAGEMENT

Ira Wahyuni — 2025-07-13

Efficient human resource management is a key element in enhancing institutional competitiveness. In today's digital era, the implementation of Management Information Systems (MIS) has become crucial for institutions to manage various aspects of HR, including recruitment, capability development, performance evaluation, and administrative management. This study aims to investigate how the implementation of MIS can improve the effectiveness of HR management, particularly in the context of modern organizations. Through a literature review of various relevant Indonesian journals, the study findings reveal that the implementation of MIS can provide clarity, efficiency, and accuracy of data that supports managerial decision-making related to HR. In addition, MIS also encourages collaboration between divisions, facilitates direct data access, and supports talent development strategies in a more planned manner.

THE INFLUENCE OF BEAUTY INFLUENCER REVIEWS ON SKINCARE PRODUCT PURCHASE DECISIONS AMONG FISIPOL STUDENTS OF MALIKUSSALEH UNIVERSITY

Grace Sela Karisma Cintana — 2025-08-03

This study aims to determine and analyze the influence of beauty influencer reviews on skincare product purchasing decisions among students of the Faculty of Social and Political Sciences, Malikussaleh University. This study uses a quantitative approach. The population in this study were students of the Faculty of Social and Political Sciences, Malikussaleh University who use skincare products whose exact number is unknown. Determination of the number of respondents using a non-probability sampling method with a purposive sampling technique, the calculation of the number of samples using the Lemeshow formula, so that a sample of 100 respondents was obtained. The data analysis method used in this study is simple linear regression analysis, instrument testing, classical assumption testing, and hypothesis testing, as well as the coefficient of determination with the help of the SPSS version 26 application. The results of this study indicate that the beauty influencer review variable has a positive and significant effect on purchasing decisions with a calculated t value > t table, which is 7.477 ˃ 1.984 and a significant value of 0.000 ˂ 0.05, so that Ho is rejected and Ha is accepted.

THE EFFECT OF E-FILING SERVICE QUALITY ON TAXPAYER SATISFACTION IN SUBMITTING ANNUAL SPT AT KPP PRATAMA MEDAN BELAWAN

Lili Amelia — 2025-07-13

This study discusses the effect of e-Filing service quality on taxpayer satisfaction at KPP Pratama Medan Belawan. The author identified problems in service that need to be improved, especially through improving the quality of employees, infrastructure, and technology. These improvements aim to make it easier for taxpayers to carry out their obligations. The method used in this study is quantitative with a correlational approach. In this study, the theory used as the basis is the ServQual theory by Zeithaml et al regarding the quality of e-filing services, as well as the theory put forward by Mohamed regarding taxpayer satisfaction. The population studied included all taxpayers in Medan Belawan District who utilized e-Filing services, with a sample size of 96 people. Data analysis was carried out using simple linear regression analysis (t-test) with the help of SPSS version 22 software, to determine the extent to which the quality of e-Filing services influences taxpayer satisfaction in submitting annual tax returns. The results of the study indicate that the quality of e-Filing services has a significant effect on taxpayer satisfaction. This is evidenced by the results of the partial test (t-test), where the Sig. value. obtained (6.808>1.984) at a significance level of 0.05. In addition, the results of the determination coefficient test (R²) showed a value of 0.323 (32.3%), which means that the alternative hypothesis (Ha) is accepted while the null hypothesis (Ho) is rejected. Thus, e-Filing services at KPP Pratama Medan Belawan must continue to be improved so that taxpayers increasingly trust the electronic taxation system and can increase their satisfaction in submitting Annual Tax Returns.

THE INFLUENCE OF MOBILE MARKETING, E-SERVICE QUALITY, AND COST ON CUSTOMER SATISFACTION AMONG DANA APPLICATION USERS

Ikramuddin — 2025-07-27

This study aims to analyze the influence of mobile marketing, e-service quality, and cost on customer satisfaction among DANA application users, specifically students of the Faculty of Economics and Business at Malikussaleh University. A quantitative method was used through a survey of 114 respondents. Multiple linear regression analysis revealed that all three independent variables have a positive and significant effect on customer satisfaction. Mobile marketing and cost have the strongest influence, followed by e-service quality. These findings suggest that enhancing mobile marketing strategies, service quality, and cost efficiency can improve customer satisfaction with the DANA application. The results provide valuable insights for DANA managers to improve digital service quality.

ANALYSIS OF VALUE ADDED TAX CALCULATION AT PT. ROGANDA GRACIA ARTHA

Rifki Nandar Febriyan — 2025-09-04

This study aims to analyze the calculation and reporting of Value Added Tax (VAT) at PT. Roganda Gracia Artha, a service and trading company in Medan City that has been confirmed as a Taxable Entrepreneur (PKP). VAT is an indirect tax that has a large contribution to state revenue, so its management must be carried out appropriately in accordance with statutory provisions, especially Law No. 42 of 2009. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation of the company's finance and taxation departments. This study was conducted to determine the extent of the company's accuracy and compliance in calculating, collecting, depositing, and reporting VAT during the 2024 tax year. The results of the study indicate that PT. Roganda Gracia Artha experiences problems in reporting and recording VAT, such as overpayments almost every month, inconsistencies in reporting times with the actual tax period, and a lack of staff understanding of the tax invoice mechanism and e-SPT reporting. This has implications for potential losses and administrative sanctions from the tax authorities. Therefore, it is necessary to improve the internal control system, human resource training, and more optimal use of information technology to ensure that the implementation of tax obligations is more effective and in accordance with applicable regulations.

ANALYSIS OF MARKETING STRATEGIES AND BUSINESS OPPORTUNITIES FOR TRADITIONAL ES KUWUT AMONG THE MILLENNIAL GENERATION

Alyssa Indriani — 2025-07-15

This study aims to analyze the marketing strategies and business opportunities of the traditional beverage Es Kuwut among the millennial generation. Es Kuwut, as a typical Balinese drink, offers a refreshing taste and great potential to be developed into a trendy beverage business favored by the market. The research method used is descriptive qualitative by collecting data through observations, interviews, and literature reviews related to traditional beverage businesses. The results show that millennials’ interest in traditional drinks is increasing in line with the trend of consuming natural and healthy products. Effective marketing strategies for Es Kuwut businesses include utilizing social media platforms such as Instagram and TikTok, creating attractive packaging designs, and developing innovative flavors tailored to young consumers' preferences. In addition, selecting strategic sales locations, such as areas near campuses or shopping centers, can further enhance the product's appeal. By applying these strategies, Es Kuwut can compete in the modern beverage market while preserving Indonesia’s traditional drinks. This research is expected to serve as a reference for traditional beverage entrepreneurs in developing their businesses in the digital era.

A CRITICAL ANALYSIS OF SEOJK NUMBER 10/SEOJK.04/2025: BALANCING TRANSPARENCY AND EFFICIENCY IN THE INDONESIAN CAPITAL MARKET

Michael H. Hadylaya — 2025-08-02

This study examines Financial Services Authority Circular Letter No. 10/SEOJK.04/2025 on Electronic Reporting of Share Ownership and Underwriting Activities by Public Companies (SEOJK 10/2025), with a focus on its alignment with the principle of information transparency and its implications for regulatory effectiveness. Using a normative legal research approach supported by policy analysis and comparative references, the study finds that while the regulation strengthens the formal structure of disclosure in Indonesia’s capital market, its current design may raise proportionality concerns and affect investor protection. Without adequate flexibility, such as deferral mechanisms or differentiated reporting channels, the policy risks generating excessive compliance burdens and unintended strategic disclosures. The study recommends adopting a two-tier reporting system and risk-based exceptions to preserve regulatory legitimacy while protecting market integrity.

THE EFFECT OF SCHOOL FACILITIES AND SOCIAL SCIENCES TEACHER PERFORMANCE ON STUDENT LEARNING ACHIEVEMENT IN SOCIAL SCIENCES AT STATE MIDDLE SCHOOL 2 BOSAR MALIGAS

Recha Riski Simaremare — 2025-09-06

This study aims to determine the effect of school facilities and teacher performance on student achievement in social studies for eighth graders at SMP Negeri 2 Bosar Maligas in the 2024/2025 academic year. Student achievement in this study is examined from a cognitive perspective, specifically the Mid-Semester Exam (UTS) scores for social studies. The research method used was a quantitative approach with a descriptive approach. The study population was all 67 eighth grade students, using a saturated sampling technique, thus sampling the entire population. Data collection instruments included questionnaires and documentation of mid-term exam scores. Data analysis used multiple linear regression with partial (t-test) and simultaneous (F-test) tests. The results showed that (1) school facilities had a positive and significant effect on social studies achievement for eighth graders at SMP Negeri 2 Bosar Maligas; (2) teacher performance had a positive and significant effect on social studies achievement; and (3) school facilities and teacher performance simultaneously had a significant effect on social studies achievement. Thus, it can be concluded that improving the quality of school facilities and optimizing teacher performance are important factors in efforts to improve student learning achievement.

THE INFLUENCE OF PROMOTION AND SERVICE QUALITY ON CONSUMER REPURCHASE INTENTION THROUGH CUSTOMER SATISFACTION AT UNDERPRICE SKINCARE JAMIN GINTING, MEDAN CITY

Ridoi Nanda Sinaga — 2025-08-04

The purpose of this study was to analyze the effect of promotion and service quality on consumer repurchase interest through customer satisfaction in consumers of Underprice Skincare Jamin Ginting Medan City. The population in this study was 50,492 which was sourced from consumer data for the Underprice Skincare Jamin Ginting store in Medan City, with a sample of 100 respondents determined by the Slovin formula. The data were analyzed using descriptive analysis and SEM (Structural Equation Model) analysis. With the sampling method used is Purposive Sampling. The results show that directly promotion has a positive and significant effect on repurchase interest, service quality has a positive and significant effect on repurchase interest, promotion has no positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction, and customer satisfaction has a negative and significant effect on repurchase interest. Indirectly, promotion has no positive and significant effect on repurchase intention through customer satisfaction, and service quality has a negative and significant effect on repurchase intention through customer satisfaction.

OPTIMIZING EMPLOYEE EXPERTISE IN MANAGING INVENTORY OF BMD INTEGRATED SPECIAL SCHOOL (SLB) (Case Study at the Education and Culture Office of Central Papua Province)

Yuli Yasmin Tecuari — 2025-08-27

This study aims to analyze the Optimization of Employee Expertise in Integrated Management of Special School (SLB) BMD Inventory (Case Study in the Education and Culture Office of Central Papua Province). This study uses a qualitative descriptive approach. Data sources are from primary and secondary data. Data collection methods: observation, interviews with informants and documentation. Informants in this study were 5 (five) employees. The data analysis method uses a qualitative descriptive analysis method with the analysis stages: data reduction, data presentation and drawing conclusions. The results of this study indicate that: 1) The level of employee expertise in integrated Office Assets inventory management is still uneven, with many employees in the learning and adaptation stage. Interventions in the form of training, technical support, and infrastructure improvements are needed to accelerate employee capacity building in the era of digitalization of government asset administration. 2). Obstacles in integrated Office Assets inventory management at the Central Papua Province Education and Culture Office are multidimensional, covering aspects: technical, human resources, infrastructure, and managerial. 3). Optimizing Employee Expertise in Integrated Office Assets Inventory Management at the Central Papua Province Education and Culture Office, is carried out through a practice-based approach (learning by doing) and special assignments to employees with IT backgrounds as an effective strategy to accelerate mastery of the Office Assets Inventory system by employees.

COMPARISON OF INDONESIAN AND MALAYSIAN STUDENT ENTREPRENEURSHIP STUDIES: A MANAGEMENT AND ACCOUNTING PERSPECTIVE

Vivi Oxana Putri — 2025-07-21

This study aims to compare the implementation of entrepreneurship education at Universitas Pembangunan Panca Budi (UNPAB) Medan, Indonesia, and Universiti Putra Malaysia (UPM) from management and accounting perspectives. The research is based on the importance of entrepreneurship education in preparing graduates with adaptive business skills in the Southeast Asian digital economy era. Theoretical review refers to the concepts of Strategic Management Accounting (SMA) and Management Control Systems (MCS) which support decision-making based on data and business performance indicators. This study used a qualitative method with a case study approach at both universities, involving observation, in-depth interviews, and documentation of student entrepreneurship programs. The findings show that practical-based entrepreneurship education at both institutions significantly improves students’ managerial, accounting, and business skills. Students involved in business incubators, campus bazaars, and small business operations can prepare simple financial reports, analyze operational costs, and determine business strategies based on financial and non-financial data. In conclusion, the entrepreneurship education models developed by UNPAB and UPM effectively shape competent young entrepreneurs, and it is recommended that similar programs be implemented more widely in higher education institutions within the region.

INNOVATION IN DIGITAL NURSING DAILY REPORTING THROUGH THE USE OF SPREADSHEETS TO IMPROVE THE QUALITY OF DOCUMENTATION IN INPATIENTS AT PATI ISLAMIC HOSPITAL

Moh. Ady Luthfi — 2025-08-03

Accurate and efficient nursing documentation is crucial for improving the quality of care and patient safety. However, the predominant manual recording practices in the inpatient wards of Pati Islamic Hospital, particularly the Utsman bin Affan ward, create various challenges, such as delayed reporting, recording errors, and limited access to information.

This project is to develop and implement a spreadsheet-based digital daily nursing reporting system to improve the quality of documentation.

A simple technology development project approach with stages: needs analysis, spreadsheet template design, system implementation, and effectiveness evaluation through observation of filling time and evaluation questionnaires.

This spreadsheet-based digital reporting system is able to reduce recording time, increase data accuracy, and receive positive feedback from users, with 92.9% of nurses stating their willingness to use it on an ongoing basis.

Digital reporting using spreadsheets has proven to be a practical and effective solution in improving the efficiency and quality of nursing documentation, especially in healthcare facilities with limited technological infrastructure.

ANALYSIS ON CONVERSATIONAL IMPLICATURE OF THE GUEST STAR AND HOST AT THE DREW BARRYMORE TALK SHOW

Igna Mariana Purba — 2025-09-05

This research aimed to analyze conversations containing conversational implicature in the interactions between the host and guests on The Drew Barrymore Talk Show, using Grice’s (1975) theory of conversational implicature, which explains that conversational implicature is divided into two types: Generalized conversational implicature and Particularized conversational implicature. Implicature refers to utterances spoken by the speaker that are not meant literally. In conducting the research, the author used a descriptive qualitative method to present data in the form of descriptions and to identify conversational implicature. The data were obtained from conversation transcripts, which were then validated and matched repeatedly with videos from The Drew Barrymore Show’s YouTube channel. The data were summarized by analyzing conversations containing conversational implicature, then the selected data were classified into two types of conversational implicature. The data were further analyzed to determine the actual meaning contained in the implicit utterances and the speaker’s purpose in delivering those utterances. After analyzing the conversations in The Drew Barrymore Talk Show, the author found 35 instances of conversational implicature. Among these data, 19 were classified as generalized conversational implicature and 16 as particularized conversational implicature. In analyzing the actual meaning of these utterances, the researcher identified 9 types of purposes for using conversational implicature, namely: 15 for giving information, 6 for humor and jokes, 6 for lack of specific information, 2 for giving satire, 2 for self-protection, 1 for giving praise, 1 for politeness, 1 for giving support, and 1 for expressing happiness. Based on research findings, the use of conversational implicature in the from of generalized conversational implicature was dominantly applied in general or casual conversations. its purposes were not only to provide information and create humor but also varied depending on how the speaker delivered the utterance and the context in which it was used.

THE INFLUENCE OF EXPERIENTIAL MARKETING, STORE ATMOSPHERE, AND LOCATION ON REPURCHASE INTENTION AT SARUNECOFFEE AND EATERY IN KARO REGENCY

Kezia Karina Perangin Angin — 2025-08-04

This study aims to determine the effect of experiential marketing, store atmosphere and location on repurchase interest at Sarune Coffee and Eatery in Karo Regency. This study uses a descriptive research type with a quantitative approach, which uses a multiple linear regression method with the SPSS 23 program. Data collection through the distribution of questionnaires. The population of this study is everyone who has been a consumer at Sarune Coffee and Eatery in Karo Regency with a sample of 99 respondents. The sampling technique uses Nonprobability Sampling, with a purposive sampling method. Data analysis techniques are carried out using instrument tests, classical assumption tests, statistical tests and hypothesis tests. Based on the research results, it shows that (1) Experiential Marketing has a positive and significant effect on repurchase interest at Sarune Coffee and Eatery in Karo Regency, (2) Store Atmosphere has a positive and significant effect on repurchase interest at Sarune Coffee and Eatery in Karo Regency, (3) Location has a positive and significant effect on repurchase interest at Sarune Coffee and Eatery in Karo Regency, and (4) Experiential Marketing, Store Atmosphere and Location simultaneously have a positive and significant effect on repurchase interest at Sarune Coffee and Eatery in Karo Regency.

THE EFFECT OF SERVICE QUALITY AND PROMOTION ON CONSUMER REPURCHASE INTEREST IN BOLU MERANTI SHOP, MEDAN CITY

Putri Nabilla — 2025-09-02

This study aims to explore the influence of service quality and promotion on consumer repurchase intention of Bolu Meranti Shop in Medan City. This study is motivated by the high competition in the regional souvenir industry which requires every business actor to continue to maintain customer loyalty. The number of respondents in this study was 100 people, selected using a purposive sampling technique. The analytical method used was multiple linear regression analysis with the help of the SPSS version 30 program. The results of the study indicate that partially, the service quality variable has a positive and significant effect on consumer repurchase intention, so that the first hypothesis (H1) is accepted. Similarly, promotion also shows a positive and significant effect on repurchase intention, so that the second hypothesis (H2) is accepted. Simultaneously, both variables have a significant effect on consumer repurchase intention of Bolu Meranti Shop, so that the third hypothesis (H3) is accepted. These findings indicate that good service quality and appropriate promotional strategies can increase consumer repurchase intention. Therefore, Bolu Meranti Shop needs to continue to innovate in improving service quality and developing attractive promotional strategies to maintain consumer loyalty amidst competitive market competition.

STUDY OF THE ROLE OF HDPE WASTE AS A MATRIX FOR COMPOSITES REINFORCED BY IVORY FIBER FOR AUTOMOTIVE PRODUCTS

Saloom Hilton Siahaan — 2025-07-14

Hybrid composites are composites composed of several matrices and fibers, where the fiber types are vertical fibers and random fibers. The materials used to make hybrid composites are HDPE waste and palm fiber. With variations in fiber and powder volume fractions of 70%: 30% 60%: 40% and 50%: 50%, with different fiber directions, namely vertical and random, specimen making and testing procedures refer to ASTM D 638 for tensile tests and ASTM D256-03 for impact tests. A study has been conducted on the effect of variations in volume fractions in hybrid composites on the mechanical properties of the composite. The tests carried out in this study were tensile tests and impact tests. The results of the tensile test showed the highest value of 16.588 MPa for the variation of the HDPE volume fraction of 70% fiber 30% vertical fiber direction and the lowest value was 8.2762 MPa for the variation of the HDPE volume fraction of 60% fiber 40% with random fiber direction. While for the impact test the highest value was 8.53 joules with the variation of the HDPE volume fraction of 60% fiber 40% vertical fiber direction and the lowest value was 4.53 joules with the variation of the volume fraction of 60% fiber 40% with random fiber direction. It was concluded that if using the unidirectional fiber direction (vertical) to make the specimen, it will have better strength and toughness values.

IMPLEMENTATION OF MARRIAGE ISBAT IN SYAMTALIRA BAYU DISTRICT, NORTH ACEH REGENCY: ANALYSIS OF OBSTACLES AND EFFORTS TO IMPROVE ACCESS TO PUBLIC SERVICES

Rozatul Jannah — 2025-08-01

This study focuses on analyzing the implementation of the marriage confirmation program in Syamtalira Bayu District, North Aceh Regency. The main problems identified are related to financial resource constraints and the lack of effective communication between program implementers and the community in the success of the program. The main theory used is the public policy implementation theory of George C. Edward III, which emphasizes the importance of resources, communication, cooperation, and implementer disposition in the sustainability and success of a policy. This research methodology uses a qualitative approach with data collection techniques through in-depth interviews, observations, and document studies with relevant sources, such as the Sharia Court, the Islamic Sharia Office, and the District Office of Religious Affairs (KUA). The results show that the success of the marriage confirmation program is greatly influenced by the availability of stable and transparent funds from the government, the positive disposition of implementing officers, and effective communication between agencies. In addition, good resource management and cross-institutional collaboration are key supporting factors.

THE EFFECT OF TIKTOK APPLICATION ON TEACHING SPEAKING ABILITY OF THE STUDENTS ELEVENTH GRADE AT SMK NEGERI 1 PEMATANGSIANTAR

Elisa May Yolanda Marbun — 2025-09-05

This study investigates the effect of using the TikTok application as a learning medium on the speaking ability of the eleventh-grade students at SMK Negeri 1 Pematangsiantar. Speaking is one of the most essential skills in English learning, yet many students still struggle with pronunciation, vocabulary, grammar, fluency, and comprehension. Conventional methods relying heavily on textbooks often fail to create an engaging and interactive environment, which leads to low motivation and limited speaking practice. TikTok, as a popular social media platform among teenagers, offers interactive features such as short videos and the “duet” function that can potentially enhance students’ participation and confidence in speaking. This research employed a quasi-experimental design with a pre-test and post-test control group. The sample consisted of 60 students from two classes, selected through purposive sampling. The experimental group was taught speaking using TikTok, while the control group was taught using conventional methods. A speaking test focusing on invitation expressions was administered to both groups before and after the treatment. Students’ performances were assessed based on five criteria: pronunciation, grammar, vocabulary, fluency, and comprehension. The findings revealed that students in the experimental group showed greater improvement compared to those in the control group. Statistical analysis using a t-test demonstrated a significant difference between the post-test results of both groups, indicating that the use of TikTok had a positive effect on students’ speaking ability. The results suggest that TikTok can serve as an effective learning medium to enhance students’ speaking performance, increase motivation, and support the implementation of innovative teaching strategies in English language classrooms.

HE INFLUENCE OF EXPERIENTIAL VALUE AND EXPERIENTIAL QUALITY ON REVISIT INTENTION OF WATERFRONT CITY PANGURURAN SAMOSIR REGENCY

Inriani Siallagan — 2025-08-04

This article aims to determine the effect of Experiential Value on revisit intention at Waterfront City Pangururan, Samosir Regency. To determine the effect of Experiential Quality on revisit intention at Waterfront City Pangururan, Samosir Regency. To determine the effect of Experiential Value and Experiential Quality on revisit intention at Waterfront City Pangururan, Samosir Regency. The type of research used in this study is a quantitative associative approach. In this study, the population is all visitors totaling 242,028 tourists who have visited the Waterfront City Pangururan, Samosir Regency tourist attraction throughout 2024 and the sample determination using the Slovin formula in this study the number of samples is rounded to 100 respondents. The sampling technique in this study was carried out using non-probability and purposive sampling techniques. Data collection techniques through distributing questionnaires to obtain primary data and documentation to obtain secondary data. The statistical data analysis technique used is multiple linear regression and previously carried out classical assumption tests and validity and reliability instrument tests. As well as determination testing and hypothesis testing. The results of the study show that the experiential value variable partially has a positive and significant effect on revisit intention at the Waterfront City Pangururan tourist attraction in Samosir Regency. The experiential quality variable partially has a positive and significant effect on revisit intention at the Waterfront City Pangururan tourist attraction in Samosir Regency. The experiential value and experiential quality variables partially have a positive and significant effect on revisit intention at the Waterfront City Pangururan tourist attraction in Samosir Regency.

THE EFFECT OF LIQUIDITY, SOLVABILITY, PROFITABILITY AND SIZE RATIO ON STOCK PRICE (Case study on Coal Mining Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period)

Chieka Putri Anjani — 2025-08-02

The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio, Return on Equity Ratio, Net Profit Margin and Firm Size on Stock Prices. The sample in this study is the Coal Mining Sub-Sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique in this study uses purposive sampling, where there are 12 Coal Mining Sub-Sector companies that meet the criteria. The analytical methods used in this study are the classic assumption test, correlation coefficient test, determination coefficient test, multiple linear regression test and hypothesis test consisting of t-test and f-test using the Statistical Package for the Social Science (SPSS) version 26 program with the Entel method and Microsoft Excel for Windows 2010. The results of the study indicate that partially CR, NPM, Firm Size do not have a significant effect on Stock Prices. Debt to Equity and Return on Equity have a significant effect on Stock Prices. Simultaneously CR, DER, ROE, NPM, Size have an effect on Stock Price.

IMPLEMENTATION OF ELECTRONIC DEVELOPMENT PLANNING DELIBERATION (E-MUSRENBANG) IN COT TRIENG VILLAGE, MUARA SATU DISTRICT, LHOKSEUMAWE CITY

Muhammad Yusuf Baihaki — 2025-07-13

Electronic Implementation of Development Planning Deliberation in Gampong Cot Trieng, Muara Satu District, Lhokseumawe City is a digital innovation aimed at improving the quality of development planning in the village through community participation and transparency based on information technology. However, in practice, this system has not run optimally. This study aims to describe the implementation of E-Musrenbang in Gampong Cot Trieng, Muara Satu District, as seen through community participation, information transparency, and effectiveness. This study uses a qualitative approach using primary and secondary data sources with data collection techniques through observation, interviews and documentation. This study was analyzed using George C. Edwards III's policy implementation theory which includes four main variables: communication, resources, implementer disposition, and bureaucratic structure. The results of the study indicate that in terms of participation, the community has not been directly involved due to limited access to the system. In terms of transparency, there is no open information regarding Musrenbang proposals and results. Meanwhile, in terms of effectiveness, the shift from manual to digital systems shows positive progress, but the overall utilization of the system still needs to be improved. These obstacles are reinforced by weak communication, limited infrastructure and human resources, the commitment of village officials is good but still constrained by technical and team support, and the bureaucratic structure that supports the system in an integrated manner is not yet optimal. Improvement efforts are needed in various aspects so that the implementation of E-Musrenbang can truly encourage participatory, transparent and effective development planning.

WHAT DRIVES SHOPEEFOOD PURCHASES? EXPLORING THE ROLE OF SERVICE QUALITY, PROMOTION, PRICE, AND BRAND IMAGE IN SAMARINDA CITY

Umi Zunaidah — 2025-08-01

ShopeeFood is an integrated service within the Shopee application, offers online food and beverage delivery. This study aims to analyze and provide empirical evidence on the impact of service quality, promotion, price, and brand image on consumers' purchasing decisions on ShopeeFood. Utilizing a quantitative research design, the sample was selected through purposive sampling, consisting of 100 respondents who are active ShopeeFood users in Samarinda City. Data was gathered using an online questionnaire distributed via Google Forms. The research employs several data analysis techniques, including validity and reliability tests, classical assumption tests (such as normality tests), and multiple linear regression analysis. Hypothesis testing was conducted through partial tests, simultaneous tests, and coefficient determination tests. The analysis was performed using SPSS version 26, with responses measured on a Likert scale ranging from 1 to 5. The findings reveal that service quality, price, and brand image significantly influence purchasing decisions, whereas promotion does not have a significant impact. The study provides valuable insights into the factors influencing consumer choices on ShopeeFood in Samarinda City.

URGENCY CERTIFICATION HALAL FOR MSMEs FOOD AND DRINK AMONG THE MUSLIM COMMUNITY OF BANGKA BELITUNG: BETWEEN NEEDS AND FORMALITY

Ahmad Fauzi — 2025-09-08

This study aims to explore halal certification for businesses. Micro, Small, And Intermediate (MSMEs) in sector food and beverages in Bangka Belitung. Using survey methods and quantitative data analysis, this study identified the level of awareness and understanding of halal certification among MSMEs and analyzed its influence on Muslim consumers' purchasing decisions. The results showed that only 45% of MSMEs understood halal certification requirements, while 67% considered the cost and complexity of the process as major barriers. On the other hand, 78% of Muslim consumers stated that halal certification was a major factor in choosing a product, with 62% willing to pay more for halal-certified products. The study also found that halal certification can increase MSME sales by up to 30% after receiving certification. Furthermore, the government's role in providing education and technical support is crucial to increasing MSME participation in the certification process. These findings expected can give outlook for stakeholders policies and business actors in optimizing the potential of the halal market in Indonesia.