Pengaruh Literasi Keuangan, Keterampilan Kewirausahaan, Dan Literasi Digital Terhadap Kinerja Usaha UMKM Di Wilayah Gresik

This study aims to analyze the effect of financial literacy, entrepreneurial skills, and digital literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the Gresik region. MSMEs play a strategic role in the regional economy; however, they still face various challenges, particularly in financial management, entrepreneurial capability, and the utilization of digital technology. Therefore, it is essential to examine the factors that can enhance MSME business performance.This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to MSME owners in the Gresik area using purposive sampling techniques. The data analysis technique applied was Structural Equation Modeling–Partial Least Square (SEMPLS). The independent variables in this study were financial literacy, entrepreneurial skills, and digital literacy, while the dependent variable was MSME business performance.The results indicate that financial literacy has a positive and significant effect on MSME business performance. Entrepreneurial skills also have a positive and significant effect on MSME business performance. Furthermore, digital literacy is proven to have a positive and significant effect on MSME business performance. These findings imply that better financial management understanding, stronger entrepreneurial skills, and optimal utilization of digital technology contribute to improved business performance among MSMEs.This study suggests that enhancing MSME capacity through financial literacy education, entrepreneurial skill development, and digital literacy strengthening is crucial to promoting growth and competitiveness of MSMEs in the Gresik region. Key Words: Financial Literacy, Entrepreneurial Skills, Digital Literacy, MSME Performance, SEM-PLS

Pengaruh Kualitas dan Harga Terhadap Keputusan Pembelian Merek Hijab Buttonscarve di Mediasi Oleh Reputasi Brand Image di Kabupaten Pamekasan

This study aims to analyze the effect of product quality and price on purchase decisions for the Buttonscarves hijab brand, mediated by brand image, in Pamekasan Regency. A quantitative approach was used in this study, employing a survey method through questionnaires distributed to 100 Buttonscarves consumers. The data analysis technique applied was Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS 3.29 software. The results show that product quality and price have a significant effect on purchase decisions. Furthermore, brand image plays a significant mediating role in the influence of product quality and price on purchase decisions. Thus, product quality and price are proven to affect purchase decisions both directly and indirectly through brand image. The implications of this study provide recommendations for Buttonscarves management to focus more on improving product quality and product reputation in order to retain customers. This study can also serve as a reference for future research seeking to explore the relationships among these variables in the fashion industry in greater depth. Keywords: Product Quality, Price, Brand Image, Purchase Decision, SEM-PLS, Buttonscarve

Pengaruh Literasi Keuangan, Pendapatan, Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan Generasi Z dengan Financial Technology Sebagai Variabel Moderasi

This study aims to analyze the influence of financial literacy, income, and lifestyle on the financial management behavior of Generation Z with financial technology as a moderating variable. Generation Z is the largest productive age group in Indonesia that has grown alongside the development of digital technology, yet still faces challenges in personal financial management. This research uses a quantitative approach with a survey method through online questionnaire distribution to 140 Generation Z respondents domiciled in Surabaya, aged 18–28 years, who have worked and have income, and use fintech services. The sampling technique used stratified sampling and data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) with the help of SmartPLS 4.0 software. The results showed that financial literacy and lifestyle have a positive and significant effect on financial management behavior, while income has no significant effect. Financial technology is proven to moderate the influence of financial literacy and lifestyle on financial management behavior, but is unable to moderate the influence of income. These findings indicate that increasing financial literacy and planned lifestyle, as well as wise use of fintech, can encourage better financial management behavior in Generation Z. This research provides implications for educational institutions and regulators in designing financial literacy programs and intervention strategies that consider the role of financial technology among the younger generation

Analisis Kinerja Website Madepkulon Sebagai Learning Management System (Lms) Menggunakan It Balanced Scorecard Di Universitas Hayam Wuruk Perbanas

This study aims to analyze the performance of the MadepKulon Learning Management System (LMS) as an online learning system used to support academic activities. The performance analysis is conducted using the IT Balanced Scorecard (IT-BSC) method, which consists of four main perspectives: User orientation, Corporate Contribution, Operational excellence, and Future orientation. The MadepKulon LMS is a web-based system utilized to support learning activities, course management, and interaction between lecturers and students. This research employs a quantitative descriptive approach with a survey method by distributing questionnaires to 103 respondents who are users of the MadepKulon LMS. The collected data are analyzed using SPSS through validity testing, reliability testing, and the calculation of performance percentages for each IT-BSC perspective. In addition, a gap analysis is conducted to compare the actual performance with the institutional performance targets. The results show that the performance percentages for the User orientation perspective are 74.2%, Corporate Contribution 79.6%, Operational excellence 77.0%, and Future orientation 75.6%. None of the perspectives have achieved the institutional target of 90–95%, indicating the existence of performance gaps. This study is expected to provide an overview of the performance condition of the MadepKulon LMS and serve as an evaluation and recommendation for system managers to improve service quality and system development in the future.. Keywords: IT Balanced Scorecard , Learning Management System, Performance Evaluation, MadepKulon LMS, Information Syste

Rancang Bangun Sistem Informasi Estimasi Penggunaan Gas Pelanggan Rumah Tangga Menggunakan Framework Laravel di PT XYZ

The increasing number of household gas customers requires PT XYZ to have an accurate, efficient, and reliable system for recording and calculating gas consumption. However, the meter reading process, which is still largely conducted manually, causes various problems, including high operational costs, limited numbers of field officers, potential human errors, and delays in data availability that affect billing accuracy. The implementation of smart meters has not yet been carried out comprehensively due to high procurement costs and technical constraints in the field. Therefore, an alternative solution is needed in the form of an information system capable of automatically estimating household gas consumption based on historical data. This study aims to design and develop a web-based information system for estimating household gas consumption using the Laravel framework at PT XYZ. The software development methodology employed is the Waterfall model, which consists of requirements analysis, system design, implementation, and testing stages. The developed system supports customer data management, meter reading input, historical data–based gas consumption estimation, administrative verification, and export of estimation results in Excel format for integration with the billing or Customer Relationship Management (CRM) system. System testing was conducted using Blackbox Testing to ensure that all functionalities operate according to requirements, as well as User Acceptance Testing (UAT) and the System Usability Scale (SUS) to evaluate user acceptance and usability. The testing results indicate that all system functions operate properly and meet the specified requirements. The usability evaluation using SUS produced an average score above 80, which falls into the Excellent category, with functional suitability reaching 90%, ease of use 90%, system effectiveness 86.7%, and performance efficiency 86.7%. Based on these results, it can be concluded that the developed gas consumption estimation information system is able to improve the efficiency of the meter reading process, reduce dependency on manual procedures, and provide accurate and user-friendly gas consumption estimates. This system is expected to support digital transformation at PT XYZ and enhance service quality as well as household gas consumption data management. Keywords: Information System, Gas Consumption Estimation, Laravel, Household Customers

Pengaruh Keterikatan Kerja, Kompensasi dan Dukungan Organisasi Terhadap Loyalitas Guru Freelance Yang Dimediasi Kepuasan Kerja Di IBSI Education

With job satisfaction serving as an intermediary variable, the purpose of this study was to investigate how job engagement, pay, and perceived organizational support affect the loyalty of independent tutors employed by IBSI Education. This study used a quantitative approach, collecting data from 208 participants and processing it using the PLS SEM technique with the aid of SmartPLS 4.0 software. The find-ings show that loyalty is significantly positively impacted by work engagement, pay, and perceived organizational support. The mediation test's findings demon-strated that job satisfaction significantly mediated the relationships between per-ceived organizational support and loyalty as well as between work engagement and loyalty. On the other hand, job satisfaction did not play a substantial mediating role in the link between loyalty and compensation. These results imply that while perceived organizational support and work engagement necessitate job satisfaction to optimize retention, fair compensation immediately fosters loyalty for independ-ent tutors regardless of satisfaction levels. In order to lower tutor turnover, this study advises IBSI Education administration to maintain a competitive honorari-um system and bolster operational support

Analisis Perbandingan Prediksi Kategori Keterjualan Produk Menggunakan Algoritma Decision Tree (C4.5) dan Naive Bayes (Studi Kasus: Petshop Bay Bay Sidoarjo)

This study aims to compare the performance of the Decision Tree (C4.5) and Naïve Bayes algorithms in classifying best-selling products at Petshop Bay Bay Sidoarjo based on historical sales data. Product classification is conducted to group the level of product sales into three classes, namely high, medium, and low, in order to support decision-making related to inventory management and sales strategies. The data used in this study consist of historical sales data of pet products from January 2022 to December 2024, obtained directly from Petshop Bay Bay Sidoarjo. Data processing and model testing were carried out using the RapidMiner software, including data preprocessing, model construction, and performance evaluation. The performance of the algorithms was measured using accuracy, weighted mean precision, and weighted mean recall metrics. The results of this study indicate that the Decision Tree (C4.5) algorithm demonstrates better performance than the Naïve Bayes algorithm based on the evaluation results obtained. Therefore, the Decision Tree (C4.5) algorithm is considered more effective for classifying best-selling products at Petshop Bay Bay Sidoarjo. The findings of this study are expected to serve as a reference for business practitioners in implementing data mining techniques to support data-driven decision-making. Keywords: Data Mining; Decision Tree (C4.5); Naïve Bayes; Product Classification; RapidMiner

Pengaruh Leverage, Profitabilitas, Kepemilikan Manajerial, dan Kebijakan Dividen terhadap Nilai Perusahaan pada Perusahaan Manufaktur di BEI

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitabilitas, kepemilikan manajerial, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, dengan sampel sebanyak 21 perusahaan manufaktur sektor konstruksi dan bahan bangunan. Data sekunder dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa leverage dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Kepemilikan manajerial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sementara itu, kebijakan dividen berpengaruh negatif namun tidak signifikan terhadap nilai perusahaan. Penelitian ini diharapkan dapat menjadi referensi bagi manajemen dan investor dalam pengambilan keputusan terkait peningkatan nilai perusahaan

Peran Digitalisasi Perpajakan dalam Memoderasi Pengaruh Literasi Digital, Sanksi Pajak dan Pengetahuan Pajak terhadap Kepatuhan Pelaporan Pajak di Kecamatan Lakarsantri

This study examines the effect of digital literacy, tax sanctions, and tax knowledge on MSMEs’ tax reporting compliance, as well as the role of tax digitalization as a moderating variable. The research uses a quantitative approach with data collected through questionnaires from MSME actors in Lakarsantri District. The results show that digital literacy does not affect tax reporting compliance, while tax sanctions and tax knowledge have a significant effect on compliance. Furthermore, tax digitalization only moderates the relationship between tax sanctions and tax reporting compliance, but does not moderate the effect of digital literacy and tax knowledge. These findings indicate that taxpayer compliance is more influenced by external factors such as sanctions and internal understanding of taxation, while the role of digitalization is limited to strengthening the effect of tax sanctions. Keywords: digital literacy, tax sanctions, tax knowledge, tax digitalization, tax compliance, MSME

Pengaruh Kenyamanan, Kehadiran Sosial, dan Kemudahan Penggunaan pada Chatbot Terhadap Niat Pembelian di Tiktok Shop dengan Kepuasan sebagai Mediasi

This study aims to examine the effect of perceived comfort, social presence, and perceived ease of use of chatbots on purchase intention in TikTok Shop, with satisfaction as a mediating variable. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire using a 7-point Likert scale distributed to 108 TikTok Shop chatbot users in Surabaya. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) with SmartPLS software, including outer model and inner model testing. The results indicate that all variables have positive and significant effects. The R² value for satisfaction is 0.688, meaning that social presence, perceived ease of use, and perceived comfort explain 68.8% of the variance in satisfaction. The indirect effect of social presence on purchase intention through satisfaction shows a p-value of 0.028 (t-statistics = 2.205; original sample = 0.066). Perceived ease of use has an indirect effect on purchase intention through satisfaction with a p-value of 0.012 (t-statistics = 2.528; original sample = 0.106). Perceived comfort also shows a significant indirect effect with a p-value of 0.022 (t-statistics = 2.306; original sample = 0.069). Positive Q² values and a large Goodness of Fit (GoF) indicate strong predictive relevance and model fit. Keywords: Social Presence, Perceived Ease of Use, Perceived Comfort, Satisfaction, Purchase Intention, Chatbot, TikTok Sho