Journal of Management, Entrepreneurship, and Tourism
Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism is a peer-reviewed, open-access academic journal that publishes high-quality research in management, entrepreneurship, business innovation, and tourism studies. The journal provides an international platform for scholarly inquiry that supports sustainable economic development, innovation, and best practices in business and tourism, with a commitment to ethical, inclusive, and fee-free publication.
Analysis of Public Awareness and the Principles of Good Corporate Governance on Customer Trust in Bank Syariah Indonesia Padangsidimpuan Branch
Based on data from the Financial Services Authority (OJK), Islamic banking has continued to expand and become an integral component of Indonesia's financial system, although the level of Islamic financial literacy remains lower than that of conventional finance. This study aims to examine the effects of public awareness and Good Corporate Governance on customer trust at Bank Syariah Indonesia Padangsidimpuan Branch. A quantitative approach with a causal associative research design was employed. The study involved 100 customers selected through purposive sampling, and data were collected using a structured questionnaire with a five-point Likert scale. Data were analyzed using validity, reliability, and normality tests, followed by multiple linear regression, t-test, F-test, and coefficient of determination (R²). The findings indicate that public awareness has a positive and significant effect on customer trust. In contrast, Good Corporate Governance does not have a significant partial effect on customer trust. However, public awareness and Good Corporate Governance jointly exert a significant influence on customer trust. The coefficient of determination shows that both independent variables explain 78.4% of the variance in customer trust, while the remaining 21.6% is attributable to factors beyond the scope of this study. These findings highlight the importance of strengthening Islamic financial literacy alongside governance practices to foster sustainable customer trust in Islamic banking.
Bank Syariah Indonesia, Customer Trust, Good Corporate Governance, Islamic Banking, Public Awareness.
Copyright (c) 2026 Journal of Management, Entrepreneurship, and Tourism
Implementation of A Community Service Program to Enhance the Capacity of Durian SMES
This study examines the empirical implementation of a participatory community service program designed to elevate the organizational, financial, digital, and product innovation capacities of a grassroot durian enterprise in Ponorogo, East Java. Operating within a highly volatile seasonal market, the micro business historically suffered from structural operational obscurity, unstructured financial mixing, restricted localized communication networks, and high dependency on raw crop lifecycles. Through systematic intervention methodologies, the project introduced formalized management hierarchies, institutionalized digital transactional gateways via Quick Response Code Indonesian Standard frameworks, optimized multi channel digital marketing, and established value added product diversification lines including vacuum sealed pancakes and extended shelf life ice cream. The qualitative empirical evaluation reveals that the simultaneous integration of internal accounting controls and structured external market responsiveness successfully insulated the enterprise from environmental resource shocks and localized supply disruptions. Ultimately, this strategic capacity enhancement transforms vulnerable informal fruit vendors into highly resilient market participants, offering a robust model for sustainable regional agri food entrepreneurship and community driven economic development within modern digital ecosystems.
Capacity Enhancement, Product Innovation, Digital Transformation, Financial Governance, Agri Food Entrepreneurship.
Optimizing the Expansion and Engineering of X-XP Express’s Logistics Facilities in West Java to Handle Surge in Shipping Volume During the “Twin Dates” and “Pay Day Sale” Periods
The rapid growth of e-commerce has intensified operational challenges for logistics providers, particularly during double-date promotional campaigns and Pay Day Sale periods that generate substantial surges in shipment volume within a limited timeframe. This study investigates the operational performance of X-XP Express logistics facilities in West Java and evaluates strategies for optimizing facility capacity and workforce allocation under peak-demand conditions. An empirical quantitative case-study approach was employed using operational records, shipment-volume data, facility-capacity information, and manpower allocation data collected from Distribution Center operations in the Bandung–Cimahi region. The analytical framework integrates a Multi Channel–Single Phase (M/M/s) queueing model, logistics-network simulation using AnyLogistix, and discrete-event simulation using AnyLogic. The results indicate that the initial system operated at a utilization level of 0.94, with an average queue length of 10.95 packages and a waiting time of 26.28 seconds. Capacity expansion and manpower adjustments reduced utilization to 0.77, decreased queue length to 0.40 packages, and shortened waiting time to 0.24 seconds. Network simulation further demonstrated that a three-Distribution-Center configuration achieved full demand coverage within the modeled service radius. The study highlights the effectiveness of simulation-based logistics engineering in improving operational resilience, service performance, and capacity management during periods of extraordinary demand.
Optimization, Distribution Center, Discrete Event Simulation, Capacity Planning, E-Commerce Logistics.
A Comparative Analysis of The Performance of Sharia-Based Stocks Versus Conventional Stocks in Manufacturing Companies Listed on The Indonesian Stock Exchange
This study investigates the performance variance between Sharia compliant and conventional equities within the Indonesian manufacturing sector from 2021 to 2025. Utilizing a quantitative comparative design and purposive sampling, a balanced matrix comprising eight Islamic stocks from the Jakarta Islamic Index and four traditional stocks from the LQ45 index was established, yielding sixty firm year data points. Financial performance was decomposed into historical closing returns and asset volatility risks, which were then evaluated through robust parametric diagnostic procedures and Independent Sample t-Tests. The empirical findings demonstrate that both asset classes exhibit statistical parity, with significance values consistently falling well above the standard alpha threshold. This structural convergence implies that the financial screening criteria governing ethical portfolios do not impose a diversification penalty or reduce capital appreciation efficiency. Instead, aggregate macroeconomic forces, monetary policy adjustments, and sectoral industrial demand exert a unifying influence that shapes corporate valuations across listing categories, reinforcing the practical integration of modern portfolio theory within Islamic wealth management frameworks.
Capital Market, Manufacturing Sector, Portfolio Performance, Sharia Equity, Statistical Convergence.
Evaluation of Human Resource Planning Effectiveness in Reducing Fraud and Enhancing Employee Professionalism at Cireng Borojol MSMEs
Workforce planning plays an essential role in supporting effective human resource management, particularly in Micro, Small, and Medium Enterprises (MSMEs) experiencing business growth. This study aims to evaluate the effectiveness of human resource planning in reducing fraud and enhancing employee professionalism at Cireng Borojol MSMEs. A descriptive qualitative method was employed through direct interviews with the business owner. The findings show that Cireng Borojol, established in 2021, has developed from a simple food business into an MSME utilizing resellers, social media, and online marketplaces for marketing expansion. The company currently employs approximately 40 workers distributed across several operational divisions. Key challenges include employee unprofessional behavior, job placement mismatches, work fatigue, and financial reporting inconsistencies that may indicate potential fraud risks. To address these issues, the company applies periodic performance evaluations, prioritizes employee comfort, and implements a reward system based on performance achievement. The results indicate that human resource planning supported by evaluation and reward mechanisms contributes to improving employee professionalism and reducing potential fraud in operational activities.
Employee Professionalism, Fraud Prevention, Human Resource Planning, MSMEs, Workforce Management.
The Utilization of Microsoft Excel in Accounting to Improve the Accuracy of Financial Reporting in the Digital Era
Financial reporting is a fundamental component of business management because it provides information regarding an entity's financial position, performance, and cash flows. However, many Micro, Small, and Medium Enterprises (MSMEs) in Indonesia continue to encounter challenges in preparing accurate financial statements that comply with applicable accounting standards. This study aims to examine the utilization of Microsoft Excel in accounting practices to improve the accuracy of financial reporting in the digital era. The study employed a systematic literature review by analyzing relevant scholarly publications concerning digital accounting, Microsoft Excel, financial reporting, and MSMEs. The findings indicate that Microsoft Excel enhances the accounting process by reducing manual recording errors, supporting systematic bookkeeping, and facilitating the preparation of more accurate and reliable financial statements. Spreadsheet features, including automated formulas, data validation, lookup functions, and Pivot Tables, contribute to improving data processing efficiency, reporting consistency, and compliance with Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study concludes that Microsoft Excel represents an affordable and practical digital accounting solution that supports financial reporting quality while facilitating the gradual digital transformation of MSMEs that have not yet adopted specialized accounting software.
Accounting Digitalization, Financial Reporting Accuracy, Microsoft Excel, MSMEs, SAK EMKM.
The Effect of Brand Image, Product Quality, and Product Design on Consumer Decisions When Choosing L'oréal Products in Malang
This study investigates the structural pathways through which brand image, product quality, and product design shape consumer purchasing decisions within the competitive cosmetics industry in Malang, Indonesia. Utilizing an empirical quantitative approach with an explanatory survey research design, primary data were gathered via structured digital questionnaires from a purposive sample of 100 qualified L'Oréal consumers. Data analysis was executed using Variance Based Structural Equation Modeling via Partial Least Squares to evaluate both measurement parameters and structural linkages. The outer model evaluation substantiated robust psychometric properties, satisfying all convergent validity, discriminant validity, and internal consistency reliability thresholds. The inner model assessment revealed that the hypothesized framework explains 72.4% of the variance in consumer choices. The empirical findings demonstrate that product design emerges as the primary visual driver of consumer selection, followed sequentially by product quality as a functional justification and brand image as a risk mitigation anchor. These outcomes indicate that modern cosmetic selection is heavily guided by experiential aesthetic traits and immediate sensory gratification, which significantly condense traditional multi attribute evaluation steps.
Brand Image, Product Design, Product Quality, Consumer Decision, Structural Equation Modeling.
Challenges Facing the BAZNAS Kendal Regency Microfinance Program in Building the Community’s Economy
The BAZNAS Micro Finance Program is a form of productive zakat implementation aimed at empowering mustahik through the provision of business capital, mentoring, and entrepreneurial development, with the expectation of serving as an effective Islamic economic empowerment instrument in reducing poverty, increasing community income, and strengthening economic independence. This study aims to analyze the implementation of the BAZNAS Micro Finance Program in Kendal Regency, identify the challenges encountered, and examine its role in strengthening the community economy. A qualitative method with a descriptive approach was employed, with data collected through interviews, observations, and documentation involving program managers, field facilitators, and beneficiaries, and analyzed using an interactive model of data condensation, data display, and conclusion drawing, supported by source and method triangulation to ensure data validity. The findings reveal that the program is implemented through beneficiary selection, productive capital distribution, business mentoring, and monitoring of mustahik business development, contributing positively to income improvement and business strengthening, although it is constrained by limited funding, insufficient mentoring capacity, suboptimal monitoring systems, underdeveloped evaluation frameworks, low financial literacy, limited managerial capacity, and dynamic market conditions.
BAZNAS Micro Finance, Economic Empowerment, Islamic Microfinance, Productive Zakat, Community Economy.
A Legal Analysis of The Practice of Review Manipulation (Fake Reviews) on Marketplaces as A Form of Unfair Business Competition in Indonesia
This study examines the legal status of review manipulation practices in digital marketplaces and evaluates their qualification as a form of unfair business competition within the Indonesian legal framework. Employing a non empirical legal research design with a normative juridical approach, the study analyzes statutory regulations, legal doctrines, and conceptual principles related to competition law, consumer protection, electronic transactions, and criminal law. The findings indicate that fake reviews constitute a deceptive mechanism that distorts market transparency and creates artificial competitive advantages that are inconsistent with the principles of fair competition. Although Indonesian Competition Law does not explicitly regulate fake reviews, systematic and teleological interpretation demonstrates that such practices contradict the objectives of maintaining equal market opportunities and protecting competitive neutrality. The analysis further reveals significant regulatory fragmentation among consumer protection, electronic transaction, and criminal law regimes, resulting in enforcement difficulties and legal uncertainty. Comparative examination of foreign regulatory developments suggests the importance of strengthening marketplace accountability, establishing mandatory review verification systems, improving digital evidence standards, and expanding institutional oversight. Legal reform is therefore necessary to ensure effective governance of digital marketplaces and preserve competitive integrity in Indonesia’s evolving digital economy.
Fair Competition, Digital Marketplace, Fake Reviews, Legal Reform, Unfair Competition.
The Relevance of The Principles of Muamalah in Addressing Contemporary Disruptions in International Trade
This study examines the relevance of muamalah principles in addressing contemporary disruptions in international trade through a non empirical qualitative approach based on conceptual and theoretical analysis. The research employs an extensive literature review of scholarly publications in Islamic economics, international trade, business ethics, and digital commerce. Data were analyzed using qualitative content analysis and thematic interpretation involving concept extraction, comparative evaluation, thematic categorization, and theoretical synthesis. The findings indicate that contemporary trade disruptions have generated significant governance challenges related to market inequality, contractual legitimacy, accountability, technological transformation, and sustainability. The study demonstrates that the principles of muamalah possess substantial explanatory and normative relevance for responding to these challenges through ethical governance mechanisms rooted in justice, consensual transactions, responsibility, and truthfulness. The analysis further reveals that muamalah can evolve beyond a transactional doctrine into a comprehensive framework capable of guiding digital trade governance, institutional adaptation, technological oversight, and sustainable commercial development. The proposed framework integrates ethical values with emerging global trade realities and contributes to the development of a more resilient, transparent, and sustainable international trading system. These findings reinforce the continuing significance of Islamic commercial ethics within the evolving architecture of global economic governance.
Muamalah Principles, International Trade, Trade Governance, Business Ethics, Sustainable Commerce.
Analysis of Opportunities and Threats in the Buffalo Meat Import Trade: A Case Study of Trade Between Indonesia And India
This study examines the opportunities and threats associated with buffalo meat import trade between Indonesia and India during the period 2020 to 2025. The research employs an empirical quantitative approach using descriptive analysis based on secondary data obtained from official statistical publications, government reports, market records, and trade related documents. The analysis focuses on import growth, supply availability, market expansion potential, import dependency, domestic livestock competitiveness, and strategic trade risks. The findings indicate that buffalo meat imports have contributed to strengthening national meat supply capacity and improving market accessibility through the utilization of India's comparative advantage in buffalo production. However, increasing reliance on a dominant supplier has generated concerns regarding market concentration, food security vulnerability, and reduced competitiveness of domestic livestock producers. The study also identifies significant external risks related to animal disease outbreaks, biosecurity challenges, logistics disruptions, export restrictions, and sustainability transitions within the global livestock industry. The results suggest that while buffalo meat imports offer economic and supply related benefits, long term resilience requires balanced trade governance, supplier diversification, strengthened sanitary controls, and sustained investment in domestic livestock development to ensure food security and agricultural sustainability.
Buffalo Meat Trade, Import Dependency, Food Security, Livestock Competitiveness, Trade Sustainability.
The Role of Microsoft Excel as a Financial Statement Analysis Tool in Supporting a Company’s Financial Performance
This study examines the role of Microsoft Excel as a financial statement analysis tool in supporting corporate financial performance through a qualitative non empirical literature review approach. The analysis integrates perspectives from accounting information systems, financial reporting quality, internal control, corporate governance, and digital financial transformation. The findings indicate that Microsoft Excel continues to provide substantial value in organizing, processing, and interpreting financial information, particularly in environments requiring accessible and adaptable analytical tools. At the same time, the literature identifies significant limitations associated with spreadsheet based analysis, including human error, formula inaccuracies, weak auditability, data inconsistency, and governance related vulnerabilities that may reduce the reliability of financial reporting. The study further reveals that the emergence of artificial intelligence, business intelligence platforms, enterprise resource planning systems, and XBRL based reporting technologies has transformed the financial analytics landscape without eliminating the relevance of Excel. Its strategic contribution increasingly depends on integration with broader digital ecosystems. Financial performance benefits arise indirectly through improved information quality, stronger governance practices, enhanced reporting credibility, and more effective managerial decision making processes.
Microsoft Excel, Financial Reporting, Internal Control, Digital Transformation, Financial Performance.
Harmony Between Heritage and Sundanese Culture: An Evaluation of Tourists’ Perceptions of Braga’s Small and Medium-Sized Enterprises And Their Contribution to Gross Domestic Product
This study examines tourists’ perceptions of small and medium sized enterprises operating within the heritage tourism environment of Braga, Bandung, and investigates their perceived contribution to local economic development. The research employs an empirical qualitative approach using observations, semi structured interviews, and documentary analysis involving tourists and enterprise actors. Data were analyzed through thematic coding, categorization, and interpretative analysis to identify relationships among tourism experience, cultural values, enterprise performance, and economic perceptions. The findings reveal that tourists positively evaluate local enterprises through the quality of products, cultural authenticity, and destination experiences associated with the heritage character of Braga. The Sundanese philosophy of Someah Hade Ka Semah emerges as a significant cultural asset that strengthens hospitality, responsiveness, courtesy, and respectful communication, thereby enhancing tourist satisfaction and destination attachment. Positive visitor experiences are further reflected in spending behavior, revisit intentions, and destination recommendations that reinforce enterprise competitiveness and local economic activity. The study concludes that the interaction between heritage assets, cultural values, and entrepreneurial practices creates a sustainable tourism environment that generates perceived economic contributions and supports broader regional development objectives.
Heritage Tourism, Sundanese Culture, Tourist Perceptions, Small And Medium Enterprises, Economic Contribution.
Workforce Planning to Improve Employee Performance at PT. Primajasa Perdanaraya Utama, Bandung
This study examines the role of workforce planning in improving employee performance at PT. Primajasa Perdanaraya Utama Bandung using an empirical qualitative case study approach. Data were collected through semi structured interviews, direct observation, and document analysis involving human resource managers, operational supervisors, and frontline employees. The findings indicate that workforce planning practices are reflected in recruitment, training, employee development, and performance control systems that contribute to improved employee performance in terms of work quality, task execution, and responsibility. However, the effectiveness of workforce planning is influenced by internal factors such as turnover stability, managerial policy orientation, data readiness, and organizational coordination, as well as external factors including digital transformation, regulatory changes, economic conditions, and industry competition. The study further reveals that although workforce planning improves employee discipline and operational consistency, it remains largely reactive and lacks structured forecasting and integrated data systems. These limitations reduce its strategic impact on long term human resource development. The study concludes that strengthening HRIS implementation and forecasting based workforce planning is essential for sustainable performance improvement.
Workforce Planning, Employee Performance, Human Resource Management, Organizational Effectiveness, Strategic Planning.
An Analysis of The Effect of Social Media Marketing Through Instagram Reels on Impulse Buying of Erigo Products Among College Students
This study investigates the effect of social media marketing through Instagram Reels on the impulse buying behavior of Erigo products among college students in Jakarta. The research adopts a quantitative cross sectional survey design involving undergraduate students who actively use Instagram and have been exposed to Instagram Reels content related to fashion products. Data were collected through a structured online questionnaire and analyzed using descriptive statistics and simple linear regression. The findings indicate that Instagram Reels marketing exerts a positive and significant influence on impulse buying behavior. Visual attractiveness, content creativity, audio appeal, information quality, and engagement capability were perceived positively by respondents and contributed to stronger purchasing impulses. The results further reveal that emotional stimulation, social interaction, trend following tendencies, and Fear of Missing Out intensify spontaneous purchase intentions among students. Visual attractiveness emerged as the most influential marketing dimension, while emotional urge represented the strongest indicator of impulse buying. The study contributes to consumer behavior and digital marketing literature by explaining how short video content shapes purchasing decisions through psychological and emotional mechanisms. Practical implications highlight the importance of developing engaging and emotionally appealing Instagram Reels strategies to enhance marketing effectiveness within the fashion industry.
Instagram Reels, Social Media Marketing, Impulse Buying, Consumer Behavior, College Students.
An Analysis of The Opportunities and Challenges of Exporting Indonesian Acacia Wood Furniture to Japan Based on The Heckscher–Ohlin Theory
International trade remains an important mechanism for enhancing economic growth and expanding industrial competitiveness in resource rich economies. This study analyzes the opportunities and challenges associated with exporting Indonesian acacia wood furniture to Japan through the theoretical lens of the Heckscher Ohlin framework. The research adopts a non empirical qualitative design based on conceptual analysis and qualitative content interpretation. Secondary data were obtained from official trade statistics, government publications, and scholarly literature concerning comparative advantage, furniture exports, forest based industries, and international trade competitiveness. The findings indicate that Indonesia possesses favorable export prospects because its abundance of forest resources and labor availability support the production of acacia wood furniture with competitive cost structures. At the same time, export performance is constrained by intense international competition, stringent quality requirements, timber legality obligations, sustainability expectations, technological limitations, and logistics related challenges. The analysis further demonstrates that factor abundance alone is insufficient for sustaining long term competitiveness in the Japanese market. Future export performance increasingly depends on value added manufacturing, innovation, industrial upgrading, integration into global value chains, and stronger competitive capabilities. The study confirms the continued relevance of the Heckscher Ohlin theory while highlighting the necessity of complementing comparative advantage with strategic industrial transformation.
Acacia Wood Furniture, Comparative Advantage, Export Competitiveness, Heckscher Ohlin Theory, Japan Market.
Analysis, Opportunities, Threats, and Strategies for Indonesia’s International Trade in Squid with China in 2025
This study examines the opportunities, threats, and strategic prospects of Indonesia's squid exports to China in 2025 through a non empirical qualitative approach grounded in international trade theory and strategic analysis. The research employs a conceptual and descriptive design based on the systematic review of scholarly literature, official government reports, and international trade databases. The analysis reveals that Indonesia possesses significant export opportunities derived from abundant marine resources, growing Chinese seafood demand, favorable bilateral economic relations, and expanding integration within regional trade networks. The study also identifies several external challenges, including increasing competition from Vietnam, Thailand, and India, stringent quality and food safety requirements, certification barriers, logistical inefficiencies, seasonal production fluctuations, maritime security concerns, and geopolitical uncertainty affecting international trade. Strategic evaluation indicates that strengthening product quality, improving certification compliance, modernizing cold chain systems, enhancing logistics performance, expanding market intelligence capabilities, promoting digital trade, encouraging product diversification, fostering stakeholder collaboration, and supporting sustainable resource management are essential for maintaining long term competitiveness. The findings contribute to international trade and fisheries export literature by providing an integrated framework for understanding Indonesia's competitive position in the Chinese squid market and identifying strategic priorities for sustainable export development.
Squid Export, International Trade, China Market, Export Competitiveness, Fisheries Strategy.
Analysis of Opportunities and Threats or Challenges in the International Trade of Handicrafts (A Case Study of Trade Between Indonesia and Japan)
This study examines the opportunities and threats affecting the international trade of handicrafts between Indonesia and Japan through a qualitative and non empirical conceptual case study approach. The analysis is grounded in the theoretical perspectives of international trade, international marketing, competitive advantage, strategic management, and creative economy. Data were derived from academic literature, government reports, trade statistics, industry publications, and bilateral economic cooperation documents. The findings indicate that the Japanese market offers substantial opportunities driven by demand for authentic cultural products, appreciation of craftsmanship, supportive trade relations, and the expansion of creative economy activities. The analysis also identifies major challenges including intense competition from other exporting countries, strict quality standards, limited export capabilities among small and medium enterprises, weak market intelligence, language barriers, digital capability constraints, and exposure to global economic volatility. The study further demonstrates that sustainable competitiveness requires integrated strategic responses encompassing dynamic capability development, digital transformation, knowledge management, intellectual property protection, entrepreneurship development, and social capital strengthening. The proposed framework contributes to understanding how handicraft industries can achieve long term international competitiveness while preserving cultural value and supporting sustainable economic development.
Handicraft Trade, International Competitiveness, Creative Economy, Export Development, Indonesia Japan Trade.
Digital Accounting Transformation to Enhance Efficiency, Accuracy, and Competitiveness in the Modern Era
Digital transformation has fundamentally reshaped the role of accounting within modern organizations, positioning accounting systems as strategic instruments that support operational performance, information quality, and competitive sustainability. This study aims to analyze the role of digital accounting transformation in enhancing operational efficiency, financial information accuracy, and corporate competitiveness in the contemporary business environment. The research employs a non-empirical qualitative design based on a systematic literature review approach. Relevant literature was collected from scholarly databases and analyzed using an integrative thematic synthesis framework to identify recurring patterns, conceptual relationships, and emerging trends. The findings indicate that digital accounting technologies, including cloud-based systems, integrated accounting information systems, financial technologies, and automated reporting mechanisms, significantly improve operational efficiency through process optimization and reduced administrative complexity. The analysis further reveals that digitalization enhances the accuracy, consistency, transparency, and reliability of financial information by strengthening data validation and reporting controls. Competitive advantage emerges through improved decision-making quality, organizational adaptability, innovation capability, and responsiveness to market dynamics. The study concludes that digital accounting transformation functions as a strategic organizational capability that generates sustainable value when technological integration is aligned with managerial objectives and long-term business strategy.
Digital Accounting, Digital Transformation, Financial Information Accuracy, Operational Efficiency, Corporate Competitiveness.
An Analysis of The Impact of Technology on Transparency and Accountability in Financial Management in The Digital Age
The rapid advancement of digital technologies has transformed financial management practices by reshaping governance structures, monitoring mechanisms, and accountability systems across public and private organizations. This study examines the impact of technology on transparency and accountability in financial management within the context of the digital age through a qualitative literature review approach. Relevant scholarly publications published between 2021 and 2026 were systematically identified and analyzed using qualitative content analysis and thematic synthesis. The findings indicate that digital technologies, including electronic government systems, blockchain, artificial intelligence, big data analytics, and integrated financial platforms, contribute significantly to improving information accessibility, strengthening financial oversight, enhancing auditability, and supporting governance effectiveness. The analysis further reveals that technology driven accountability mechanisms facilitate continuous monitoring, risk detection, compliance management, and institutional control through automated and data driven processes. Despite these benefits, several challenges remain, including cybersecurity vulnerabilities, algorithmic opacity, regulatory uncertainty, digital capability disparities, and emerging governance complexities associated with virtual economies. The study proposes a conceptual framework linking technology adoption, governance capacity, accountability, institutional trust, and sustainable financial governance. The framework highlights the importance of balancing technological innovation with governance readiness to achieve resilient, accountable, and sustainable financial management in increasingly digital environments.
Digital Governance, Financial Management, Transparency, Accountability, Sustainable Financial Governance.
Revitalization of the Rau Market in Serang City as A Strategy for Local Economic Development Based on Long-Term Planning
This study examines the revitalization of Rau Market in Serang City as a strategy for local economic development within a long-term planning framework. The research aims to analyze the existing conditions of the market, identify structural, institutional, and spatial constraints, and formulate sustainable revitalization strategies. A qualitative descriptive approach with a single-case study design was employed. Data were collected through observations, semi-structured interviews with government officials, market managers, traders, and planning experts, as well as document analysis. The data were analyzed using thematic analysis, triangulation, and SWOT analysis. The findings indicate that Rau Market remains a strategic regional distribution center and an important source of livelihood for micro and small enterprises. However, its development is constrained by deteriorating infrastructure, inadequate sanitation and drainage systems, traffic congestion, weak institutional coordination, limited fiscal capacity, and increasing competition from modern retail and digital commerce. The study highlights that effective revitalization requires an integrated approach combining infrastructure improvement, governance reform, spatial reorganization, digital adaptation, and stakeholder participation. Integrating revitalization programs into long-term regional planning is essential for enhancing market competitiveness and supporting sustainable local economic development.
Local Economic Development, Long-Term Planning, Market Revitalization, Rau Market, Traditional Market Governance.
Implementation of QRIS as an Effort to Digitize the Payment System at MSME Grocery Stores in the Serang Baru Housing Complex Block D
The rapid development of digital technology requires business actors, particularly micro, small, and medium enterprises (MSMEs), to adapt in order to improve service quality and transaction systems. Bunda Bila Grocery Store, located in the Serang Baru Housing Complex Block D, Bekasi Regency, West Java, represents an MSME that previously relied primarily on cash-based transactions. This study aims to examine the implementation of Quick Response Code Indonesian Standard (QRIS) as an effort to digitize the payment system and enhance business efficiency and competitiveness. The study employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation, and implemented through observation, socialization, and mentoring stages. The findings indicate that QRIS implementation facilitated faster, more practical, and more secure transactions. QRIS also supported more structured financial record management and encouraged greater consumer interest in cashless payments. Although challenges related to limited digital literacy and internet connectivity were identified, the implementation generally produced positive outcomes in terms of service quality, operational efficiency, and business image. The findings suggest that QRIS serves as an effective instrument for supporting the digital transformation of MSMEs and strengthening their adaptability within the digital economy.
Digital Payment, Digital Transformation, MSMEs, Payment System, QRIS.
The Role of Digital Accounting Information Systems in Supporting Business Decision-Making
The rapid advancement of information technology has accelerated digital transformation across business functions, including accounting. This study aims to examine the role of Digital Accounting Information Systems (DAIS) in providing high-quality information and supporting business decision-making processes. The research employed a qualitative non-empirical approach using a literature review method. Secondary data were collected from scholarly journals, books, and academic publications related to digital accounting systems, information quality, and managerial decision-making. Data were analyzed through qualitative content analysis and thematic synthesis to identify recurring patterns and conceptual relationships within the literature. The findings indicate that DAIS enhances information quality by improving accuracy, timeliness, relevance, integration, and accessibility of financial information. These capabilities support operational, tactical, and strategic decision-making while contributing to organizational efficiency, performance evaluation, internal control, and strategic flexibility. The review also reveals several implementation challenges, including investment costs, technological readiness, human resource competencies, and cybersecurity concerns. The study concludes that DAIS functions not only as a financial reporting tool but also as a strategic organizational resource that strengthens decision quality and supports sustainable business performance in the digital era.
Business Decision-Making, Digital Accounting Information Systems, Digital Transformation, Information Quality, Strategic Management.
Financial Data Management in Support of Tax Compliance at PT Abadi Mitra Zein
Financial data management is a critical element in ensuring orderly, accurate, and accountable financial administration within organizations. At PT Abadi Mitra Zein, limited human resources in the financial administration unit potentially lead to the accumulation of unprocessed transaction data and delays in tax reporting activities. This study aims to examine the financial data management process in supporting corporate tax compliance. A descriptive qualitative approach was employed through direct observation, interviews with finance personnel, and document analysis. The findings show that the company implements financial data management through four main stages, namely periodic transaction recording, data classification based on transaction type, systematic archiving of supporting documents, and preparation of financial data for tax calculation purposes. However, constraints such as limited staffing and suboptimal data management systems remain significant obstacles affecting administrative efficiency and reporting timeliness. Strengthening human resource capacity and adopting more structured financial data management systems are therefore essential to improve financial orderliness and support effective tax compliance.
Financial Administration, Financial Data Management, Human Resources, Tax Compliance, Tax Obligations.
Records Management in Support of Administrative Effectiveness at PT Sankyu International Indonesia
Records management plays a fundamental role in supporting administrative effectiveness and ensuring the continuity of organizational operations. This study examines records management practices at PT Sankyu International Indonesia, a company operating in the construction and engineering services sector. Employing a descriptive qualitative approach, data were collected through participant observation during an internship program, interviews with administrative personnel, and analysis of organizational documents. The study focuses on records creation, classification, storage, retrieval, maintenance, and disposition, as well as their contribution to administrative effectiveness. The findings reveal that the company has implemented a structured records management system integrating physical and digital archives. Such practices facilitate information accessibility, improve document retrieval efficiency, strengthen interdepartmental coordination, and support administrative decision-making processes. The study also highlights the growing contribution of digital archiving in enhancing administrative performance through improved information security, storage efficiency, and operational responsiveness. These findings demonstrate that effective records management functions as an important organizational mechanism for supporting administrative effectiveness within a project-based business environment.
Administrative Effectiveness, Construction Services, Digital Archiving, Records Management, Organizational Administration.
Analysis of Workforce Planning Strategies to Improve Operational Efficiency at FreeStyle Jacket Manufacturing
Workforce planning plays a critical role in supporting operational efficiency and organizational sustainability within labor intensive manufacturing industries. This study aims to analyze workforce planning strategies implemented at FreeStyle Jacket Manufacturing and examine their contribution to operational efficiency within a decentralized make to order production system. The research employed a qualitative descriptive approach using an empirical research design. Data were collected through in depth interviews, direct observations, and analysis of company documents involving managerial personnel and production partners. The findings reveal that workforce planning practices are primarily characterized by labor retention efforts, competency based workforce development, operational flexibility, and production coordination across partner workshops. These practices contribute to maintaining production continuity, quality consistency, and resource utilization despite challenges related to fluctuating demand and geographically dispersed production units. The study also identifies limitations associated with intuition based decision making, including the absence of workforce forecasting, workforce analytics, and integrated labor information systems. Strategic analysis suggests that future improvements require the adoption of data driven workforce planning supported by digital technologies, predictive workforce management, and sustainable human resource development to strengthen long term operational performance and organizational adaptability.
Workforce Planning, Operational Efficiency, Apparel Manufacturing, Workforce Analytics, Data Driven Management.
Destination Branding and Tourist Engagement in the Era of Experiential Tourism
The increasing dominance of experiential tourism has transformed destination branding from a symbolic identity tool into a dynamic mechanism for fostering sustained tourist engagement. Despite growing scholarly attention, limited empirical clarity remains regarding how experiential destination branding translates into behavioral, relational, and governance-related outcomes through tourist engagement. This study adopts an empirical, quantitative research design to examine the relationships among experiential destination branding, tourist engagement, and downstream behavioral and sustainability outcomes. Data were collected from domestic and international tourists who visited experience-oriented destinations within the previous twelve months using a structured questionnaire, and analyzed through Structural Equation Modeling to assess both measurement and structural relationships. The findings demonstrate that experiential destination branding exerts a strong positive effect on tourist engagement, which mediates the influence of branding on satisfaction, revisit intention, advocacy behavior, and participatory practices. The results further reveal that engaged tourists exhibit heightened sustainability awareness and greater support for destination governance initiatives, indicating that engagement functions as a soft governance mechanism alongside market-oriented outcomes. The study contributes to tourism management literature by empirically positioning tourist engagement as a relational bridge connecting experiential branding, behavioral value creation, and sustainable destination development in the contemporary tourism landscape.
Destination Branding, Experiential Tourism, Sustainability, Tourist Engagement, Viral Marketing.
Innovation Capability and Business Growth in Culinary Small Enterprises: A Management Perspective
Culinary small enterprises operate in highly competitive and dynamic markets where rapid imitation, shifting consumer preferences, and technological change intensify pressures on business growth. Within this context, innovation capability has emerged as a critical managerial resource, yet empirical evidence explaining how it translates into sustainable growth remains fragmented, particularly in culinary SMEs. This study investigates the effect of innovation capability on business growth from a management perspective using an empirical quantitative research design. Data were collected through a structured questionnaire administered to owner-managers and top managers of culinary SMEs operating for at least three years in urban and semi-urban areas. Innovation capability was conceptualized as a multidimensional construct comprising product, process, marketing, and organizational innovation, while business growth was measured through perceived growth in sales, market expansion, and business scale. Data were analyzed using variance-based structural equation modeling (PLS-SEM). The findings demonstrate that innovation capability has a significant positive effect on business growth, with marketing and product innovation showing the strongest impacts. The results further reveal that managerial orientation, digital capability, and organizational learning enhance the effectiveness of innovation capability in generating sustainable growth. This study contributes to innovation and SME management literature by positioning innovation capability as a strategic, growth-enabling managerial capacity.
Business growth, Culinary SMEs, Innovation capability, Management perspective, Sustainability.
Community-Based Ecotourism Development and Sustainable Rural Entrepreneurship in Indonesia
Community-based ecotourism has increasingly been promoted as a strategic pathway for fostering sustainable rural development, yet empirical evidence explaining how it systematically enables sustainable rural entrepreneurship remains limited, particularly in developing country contexts. This study examines the relationship between community-based ecotourism development and sustainable rural entrepreneurship in Indonesia, emphasizing the roles of participation, local governance, and environmental management. Employing an empirical quantitative design, data were collected from rural tourism communities managing ecotourism destinations through structured questionnaires administered to community entrepreneurs, cooperative leaders, and local managers. The data were analyzed using Partial Least Squares Structural Equation Modeling to assess measurement validity and test structural relationships among latent constructs. The findings demonstrate that community-based ecotourism development has a significant positive effect on sustainable rural entrepreneurship, reflected in enhanced economic viability, social value creation, and environmental orientation of rural enterprises. The results further reveal that collective learning, social capital, and institutional embeddedness mediate this relationship, transforming tourism activities into resilient and adaptive entrepreneurial systems. The study contributes to the literature by empirically positioning community-based ecotourism as a developmental platform that integrates governance, entrepreneurship, and sustainability, offering practical insights for rural development policy and community empowerment strategies.
Community-Based Ecotourism, Rural Entrepreneurship, Social Capital, Sustainability, Tourism Governance
Service Quality, Tourist Satisfaction, and Revisit Intention: Empirical Evidence from Emerging Destinations
The increasing competitiveness of global tourism markets has intensified the strategic importance of understanding the behavioral mechanisms that encourage tourists to revisit destinations, particularly in emerging tourism contexts characterized by uneven service standards and dynamic visitor expectations. This study investigates the interrelationships between service quality, tourist satisfaction, and revisit intention, aiming to clarify their causal structure within emerging destinations. Employing an empirical, quantitative research design, data were collected from domestic and international tourists who had visited selected emerging destinations within the previous twelve months. Using a structured questionnaire and purposive sampling, the study analyzed responses through structural equation modeling to test both direct and mediated effects among the key constructs. The results demonstrate that service quality significantly influences tourist satisfaction, while tourist satisfaction exerts a strong and positive effect on revisit intention. Furthermore, tourist satisfaction partially mediates the relationship between service quality and revisit intention, with the indirect effect exceeding the direct effect. These findings indicate that revisit intention is primarily shaped through tourists’ post-consumption evaluative processes rather than service performance alone. The study contributes theoretically by refining the service quality–satisfaction–loyalty framework in emerging destination settings and offers practical insights for destination managers seeking sustainable competitiveness through satisfaction-oriented service strategies.
Destination Loyalty, Emerging Destinations, Revisit Intention, Service Quality, Tourist Satisfaction.