Journal of Economic Trends and Management
Journal of Economic Trends and Management E-ISSN 3109-5674 is a peer-reviewed academic journal that publishes research, reviews, and case studies in the fields of Economics, Management, and Business. The journal covers a wide range of topics, including macroeconomics, microeconomics, development economics, strategic and human resource management, marketing, entrepreneurship, corporate governance, financial management, digital transformation, tourism, hospitality, SME development, and emerging trends such as green business and innovation-driven entrepreneurship. It provides a platform for scholars and practitioners to share insights and advancements in these dynamic fields. Published Month: January, March, May, July, September & November
The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance of Msmes in Makassar City
Purpose: This study will examine how tax knowledge and tax sanctions affect taxpayer compliance in the Micro, Small and Medium Enterprises (MSMEs) in Makassar. Subjects and Methods: The study has a descriptive and quantitative methodology. A simple random sampling strategy was used, and data were collected by distributing questionnaires to 95 MSME respondents. Multiple linear regression was used to perform the statistical analysis. Results: The results suggest that the tax knowledge variable has a positive and statistically significant impact on taxpayer compliance among MSMEs in Makassar. Similarly, the application of tax sanctions illustrates a positive and significant impact on taxpayer compliance in the region. Conclusions: Tax knowledge and tax sanctions both significantly improve MSME taxpayer compliance in Makassar, indicating that strengthening tax literacy and enforcing sanctions consistently can enhance tax compliance behavior among MSME taxpayers.
Copyright (c) 2025 Journal of Economic Trends and Management https://creativecommons.org/licenses/by-sa/4.0/
Analysis Of Calculation, Withholding and Reporting of Article 23 Income Tax for Cleaning Services at PT. Pelabuhan Indonesia (Persero) Paotere Unit in Makassar
Purpose: This study aims to analyze the calculation of Income Tax Article 23 on cleaning service fees, examine the tax withholding conducted on such services, and evaluate the tax reporting submitted to the Directorate General of Taxes (DJP). Subjects and Methods: The subject of this study is PT Pelindo (Persero) Paotere Area Unit in relation to its tax obligations for cleaning service transactions with ISS Indonesia. The study uses a descriptive evaluative approach by examining the procedures for calculating, withholding, and reporting Income Tax Article 23 on cleaning service fees and comparing them with the applicable Indonesian tax regulations. Results: The results indicate that the implementation of the calculation, withholding, and reporting of Income Tax Article 23 on cleaning service fees by PT Pelindo (Persero) Paotere Area Unit uses a tax rate of 2% of gross income because ISS Indonesia possesses a Taxpayer Identification Number (NPWP), which is in accordance with the provisions of Indonesian Income Tax Law No. 36 of 2008. Differences in the taxable object value occur each month due to varying cleaning service needs and differences in worker attendance, causing fluctuations in the income received by the service provider. Conclusions: The study concludes that the mechanism for calculating, withholding, and reporting Income Tax Article 23 on cleaning service fees by PT Pelindo (Persero) Paotere Area Unit is fully compliant with the prevailing tax mechanisms in Indonesia and aligns with the provisions of Income Tax Law No. 36 of 2008.
Copyright (c) 2026 Journal of Economic Trends and Management https://creativecommons.org/licenses/by-sa/4.0/
Tax Planning Analysis of Employee Welfare Management Towards Minimalization of Corporate Income Tax Payable at PT. Inti Chemindo Sukses Abadi in Makassar
Purpose: This study aims to analyze the amount of Corporate Income Tax savings resulting from the management of employee welfare expenses at PT. Inti Chermindo Eternal Success. Specifically, it examines the tax savings before and after policy changes related to employee welfare expense management, as well as the overall tax savings on income tax payable following these policy adjustments. Subjects and Methods: This study aims to analyze the amount of Corporate Income Tax savings resulting from the management of employee welfare expenses at PT. Inti Chermindo Eternal Success. Specifically, it examines the tax savings before and after policy changes related to employee welfare expense management, as well as the overall tax savings on income tax payable following these policy adjustments. Results: The results indicate that the Corporate Income Tax payable by PT. Inti Chermindo Eternal Success before additional tax planning was IDR 4,520,751,287, suggesting that there was still room to optimize tax planning and reduce the company’s tax burden. After implementing policy changes in employee welfare expenses, the Corporate Income Tax payable in 2024 decreased to IDR 4,236,102,023. This reduction generated tax savings of IDR 284,649,264, demonstrating that the revised policies significantly improved tax efficiency. Conclusions: The study concludes that policy changes in employee welfare expense management effectively reduced the Corporate Income Tax payable at PT. Inti Chermindo Eternal Success. Optimized tax planning can enhance corporate tax efficiency while simultaneously creating positive impacts for both the company and its employees through improved welfare benefits.
Human Capital Analytics for Predicting Employee Turnover in Hybrid Work Environments
Purpose: This study aims to examine the role of human capital analytics in predicting employee turnover within hybrid work environments and to explore its implications for strategic human resource management. Subjects and Methods: The research employs a systematic literature-based approach by synthesizing empirical and theoretical studies related to people analytics, predictive modeling, and hybrid work practices. Various sources are analyzed to identify key predictors of employee turnover and to evaluate the effectiveness of advanced analytical techniques in workforce management. Results: The findings reveal that integrating multiple data sources such as performance metrics, employee engagement indicators, digital collaboration patterns, and employee experience measures significantly enhances the accuracy of turnover predictions compared to traditional descriptive approaches. Advanced techniques, including machine learning and multivariate analysis, enable organizations to uncover complex and non-linear relationships among workforce variables. Additionally, hybrid work environments introduce unique challenges, including digital fatigue, weakened interpersonal relationships, and blurred work-life boundaries, which contribute to higher turnover risks. These findings highlight the importance of adopting analytics-driven strategies to address emerging workforce dynamics. Conclusions: In conclusion, human capital analytics serves as a powerful tool for predicting employee turnover and supporting proactive retention strategies. Its integration into HR practices enhances organizational agility, promotes data-driven decision-making, and strengthens long-term workforce sustainability in hybrid work settings.
Digital Inflation Pass-Through: The Role of Platform Economies in Shaping Urban Consumer Prices
Purpose: This study examines the role of platform economies in shaping digital inflation pass-through within urban consumer markets. It focuses on how algorithm-based pricing, dynamic service fees, and data-driven interactions introduced by digital platforms influence price transmission mechanisms. Subjects and Methods: The study adopts a systematic literature review approach, synthesizing empirical and theoretical studies related to inflation transmission, digital pricing strategies, and platform-based market structures. Peer-reviewed journal articles, policy reports, and relevant economic studies were analyzed to identify patterns and mechanisms of inflation pass-through in digital platform environments. Results: The findings indicate that digital platforms accelerate inflation pass-through by reducing price adjustment rigidities and enabling real-time responses to cost fluctuations. Platform-specific features, such as commission-based revenue models and service fees, contribute to higher final consumer prices, particularly in urban sectors highly dependent on platforms, including ride-hailing and food delivery services. The study also reveals asymmetric inflation transmission across digital sectors and consumer groups, with stronger price effects observed in highly concentrated markets and among digitally dependent consumers. Additionally, the expansion of platform economies increases short-term price volatility, affecting household expenditure stability and consumer welfare in urban areas. Conclusions: In conclusion, platform economies significantly reshape traditional inflation transmission mechanisms. Integrating digital market dynamics into inflation monitoring and regulatory frameworks is essential to enhance price stability, protect consumers, and support inclusive urban economic development in the digital era.
HR Technology and HR Analytics in Human Resource Management: A Literature Review Based on the Ability Motivation Opportunity (AMO) Theory
Purpose: This study aims to examine the role of human resource technology and human resource analytics in enhancing human resource management practices through the Ability Motivation Opportunity (AMO) framework. Subjects and Methods: The study employs a qualitative literature review approach by analyzing recent national and international journal articles related to human resource technology, analytics, and management practices. Data were synthesized using a thematic analysis, categorizing findings into the three AMO dimensions: ability, motivation, and opportunity. Results: The findings reveal that human resource technology significantly improves employee ability through structured competency development and data-driven training systems. In terms of motivation, the use of analytics supports transparent, objective, and performance-based evaluation systems that enhance employee engagement and fairness perceptions. Furthermore, digital platforms expand opportunities by facilitating employee participation, collaboration, and access to career development pathways. The integration of these technologies enables organizations to adopt more strategic and evidence-based HR practices. However, the effectiveness of implementation depends on organizational readiness, leadership support, and the level of data literacy among HR professionals. Conclusions: The study concludes that integrating human resource technology and analytics within the AMO framework can strengthen HRM practices and organizational performance, provided that supporting factors such as infrastructure, leadership commitment, and digital competencies are adequately addressed.
The Influence of Supervision, Work Experience, And Work Quality on Employee Productivity in The Makassar City Education Office
Purpose: This study aims to examine the influence of supervision, work experience, and work quality on the productivity of employees at the Makassar City Education Office. Employee productivity is an important factor in improving organizational performance, particularly in public sector institutions that provide educational services to the community. Subjects and Methods: This research employed a quantitative approach conducted at the Makassar City Education Office. The study involved 67 employees as respondents. Data were collected using a structured questionnaire and analyzed using multiple regression analysis with the Statistical Package for Social Sciences (SPSS). The analysis was conducted to determine both the partial and simultaneous effects of supervision, work experience, and work quality on employee productivity. Results: The results indicate that supervision has a positive and significant effect on employee productivity, suggesting that effective monitoring and guidance from supervisors can enhance employees’ work performance. Work experience also shows a positive and significant influence on productivity, indicating that employees with greater experience tend to perform their tasks more efficiently. In addition, work quality significantly contributes to improving employee productivity, as higher quality standards encourage employees to work more effectively. Simultaneously, supervision, work experience, and work quality collectively have a significant positive impact on employee productivity. Conclusions: Improving supervision, enhancing employees’ work experience, and maintaining high work quality are essential strategies for increasing employee productivity at the Makassar City Education Office.
Implementation of an E-Commerce Accounting Information System for SMEs at ISDSHOP
Purpose: This study aims to examine the implementation of an E-Commerce Accounting Information System in Small and Medium Enterprises (SMEs), with a case study of ISDSHOP, focusing on its role in improving financial recording accuracy and management efficiency. Subjects and Methods: The research subjects consist of ISDSHOP as an SME utilizing the Shopee Seller Center platform. A qualitative descriptive method was employed to analyze the implementation of the accounting information system. Primary data were obtained through direct interviews with ISDSHOP management, while secondary data were collected from documentation and system feature observations. Data collection techniques included interviews, observation, and literature review. The analysis focused on transaction recording processes, financial transparency, inventory management, and fund disbursement mechanisms. Results: The results indicate that the E-Commerce Accounting Information System implemented through Shopee Seller Center enables automatic and accurate transaction recording, thereby minimizing manual input errors. The system also enhances financial transparency by providing clear and structured financial reports. Real-time inventory updates assist in effective stock control, while integrated fund disbursement and multiple payment methods improve cash flow management. These features collectively support more efficient and reliable financial operations for SMEs. Conclusions: In conclusion, the implementation of an E-Commerce Accounting Information System at ISDSHOP has proven effective in improving financial accuracy, transparency, and operational efficiency, supporting better decision-making for SME management.
The Influence of Participative Leadership Style and Organizational Culture on Employee Performance through Motivation as an Intervening Variable
Purpose: This study investigates the extent to which participative leadership style and organizational culture influence employee performance, both directly and indirectly, through the mediating role of work motivation. Amid the growing complexity of organizational environments especially within the financial services sector this research aims to explore how human-centric leadership and cultural alignment can enhance performance outcomes Subjects and Methods: The study employed a quantitative approach involving 120 employees from financial service institutions in Indonesia. Data were collected using validated instruments and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The model tested both direct and indirect pathways to assess the mediation effects of work motivation on the relationships between leadership, culture, and performance. Results: The findings revealed that participative leadership and organizational culture significantly influence employee performance. Moreover, both variables exert an additional indirect effect through work motivation, which serves as a partial mediator. The structural model explained 56.4% of the variance in employee performance and 47.2% in work motivation. All path coefficients were statistically significant (p < 0.05), indicating strong predictive relationships among the constructs. Conclusions: The study underscores the strategic importance of participative leadership and cultural alignment in fostering motivational climates that drive high performance. Work motivation emerged as a critical psychological mechanism through which organizational structures translate into behavioral outcomes. These findings provide theoretical validation for Self-Determination Theory in organizational settings and offer practical insights for leaders seeking to develop adaptive, engaged, and high-performing teams in competitive service environments.
The Impact of Business Model Innovation on the Competitive Advantage of Technology Startups in Indonesia: A Study on Digital Service Platforms
Purpose: This study investigates the impact of Business Model Innovation (BMI) on the competitive advantage of technology startups operating in Indonesia’s digital service platform sector. In the context of Indonesia’s fast-growing digital economy, startups face intense competition and constant technological disruption, making business model innovation a critical strategic capability. Subjects and Methods: Using a quantitative approach with data collected from 128 technology startups across sectors such as e-commerce, fintech, edtech, healthtech, and mobility services, this research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the relationship between BMI and competitive advantage. Results: The results reveal that BMI has a significant and positive influence on competitive advantage (β = 0.736, p < 0.001), with value proposition innovation having the strongest impact, followed by value creation and value capture innovations. These findings align with the Dynamic Capabilities Theory and the Resource-Based View, highlighting BMI as a key driver of sustained competitive advantage in dynamic markets. Conclusions: This study contributes to the growing literature on innovation in emerging economies and offers practical implications for startup founders, investors, and policymakers to prioritize continuous business model renewal as a pathway to competitive differentiation and long-term success.
The Role of Customer Relationship Management (CRM) in Increasing Customer Loyalty in E-Commerce Businesses in Indonesia
Purpose: This study aims to examine the role of Customer Relationship Management (CRM) in increasing customer loyalty within Indonesia’s e-commerce sector. As digital marketplaces become increasingly saturated and competitive, customer retention has emerged as a strategic priority. This research evaluates how CRM components including personalization, service responsiveness, trust-building, and communication continuity contribute to sustaining consumer loyalty and repeat purchase behavior in online commerce platforms. Subjects and Methods: This research employed a quantitative descriptive-inferential approach, collecting primary data through structured questionnaires distributed to 420 active e-commerce users across Indonesia. Respondents were selected using purposive sampling, focusing on individuals with regular engagement in online transactions across major platforms such as Tokopedia, Shopee, and Lazada. Data were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis to measure the influence and predictive power of CRM variables on customer loyalty metrics. Results: The statistical findings indicate that all four CRM dimensions significantly and positively influence customer loyalty, with trust-building and personalization having the strongest effects. Correlation analysis revealed robust associations between CRM practices and consumer loyalty indicators such as repurchase intention, platform advocacy, and reduced brand-switching behavior. Multiple regression further confirmed that CRM strategies accounted for a significant proportion of variance in customer loyalty outcomes. Conclusions: CRM plays a vital role in shaping consumer loyalty in Indonesia’s e-commerce industry. To maintain competitiveness and market share, digital platforms must adopt customer-centric CRM strategies that foster trust, personalize user experiences, and establish consistent, meaningful engagement with their consumer base. Future studies could explore CRM applications across diverse digital commerce segments.
Development of a Website-Based Teacher Management Information System to Improve Transparency and Operational Efficiency in Schools
Purpose: The teacher monitoring system is an important component in efforts to improve the quality of education. However, in its implementation, there are several problems that often occur. One of them is the lack of efficiency in recording and monitoring teacher activities, which is still done manually. This causes the data produced to be inaccurate, difficult to access, and time-consuming. In addition, the lack of technology integration in the monitoring process also hinders real-time teacher performance analysis, so that strategic decision-making is less than optimal. This study aims to identify the main problems in the existing teacher monitoring system and propose technology-based solutions to improve the performance of the system. The results of the study are expected to be the basis for developing a more effective and efficient teacher monitoring system. Subjects and Methods: The background to this problem is rooted in the need to increase transparency, accountability, and effectiveness of teacher management. An information technology-based monitoring system can be a solution to overcome this obstacle. With an automated and integrated system, it is expected to provide convenience in recording attendance, evaluating performance, and reporting accurate data. Qualitative methods are research approaches that aim to understand social phenomena or human behavior in depth, based on the perspectives and experiences of the subjects involved. This approach focuses on the exploration of meaning, process, and context, emphasizing aspects of subjectivity, interpretation, and nuance. Results: Data collection methods through interviews, observations, documentation and literature studies. System development methods through data collection, activity diagrams, use cases, databases, coding and testing. Conclusions: Conclusions The website-based teacher management information system designed and developed in this study is able to provide solutions to various problems found in manual systems. This system has succeeded in overcoming data inaccuracy by providing more structured and accurate automatic attendance recording. Attendance data that was previously prone to errors can now be recorded in real-time with a 100% accuracy rate. Then the problem of slow access to information has also been successfully overcome with the report feature available in real-time, allowing principals and other.
Copyright (c) 2024 Journal of Economic Trends and Management https://creativecommons.org/licenses/by-sa/4.0/
The Role of Innovation and Technology Management in New Product Success in Digital Startups in Indonesia: A Case Study in the Edutech Industry
Purpose: This study aims to investigate the role of innovation management and technological capability in driving the success of new product development among digital Edutech startups in Indonesia. Amid a rapidly expanding startup ecosystem, many ventures struggle to translate innovation into sustainable user adoption and learning impact. This research addresses the strategic mechanisms that distinguish successful educational technology products from underperforming ones. Subjects and Methods: Fifteen Edutech startups operating in Indonesia were selected using purposive sampling, focusing on those that launched at least one product in the last two years. A mixed-methods approach was employed: quantitative data were collected through structured innovation and technology capability assessments (scored 1–5) and product success metrics (adoption rate, retention, time-to-market). Qualitative insights were obtained through interviews with product managers and founders to contextualize the innovation processes. Results: The findings reveal that startups with high innovation implementation scores (≥ 4.5) and strong technological capability (≥ 4.6) consistently achieve superior product success, marked by adoption rates above 80% and high user retention. These ventures embed user-centered feedback loops, agile product development cycles, and platform flexibility. Conversely, startups lacking structural innovation processes and technological integration exhibited lower market traction and product sustainability. Conclusions: Innovation management and technological readiness emerge as decisive, interdependent factors in the success of Edutech product development. For startups in emerging markets, success hinges not merely on feature novelty but on organizational learning, cross-functional agility, and technological responsiveness to dynamic educational needs.
The Role of Digital Payment Systems in Financial Inclusion: A Study of Mobile Banking Adoption in Kenya
Purpose: This study aims to examine the role of mobile banking in enhancing financial inclusion in Kenya, with particular emphasis on how mobile banking adoption affects access to financial products, financial behaviors, and overall economic participation. Subjects and Methods: The study employed a cross-sectional quantitative research design involving 450 adult respondents from both urban and rural regions of Kenya. Data were analyzed using descriptive statistics, chi-square tests, regression analysis, and t-tests to assess differences and relationships between mobile banking adoption and indicators of financial inclusion. Results: The findings indicate that mobile banking users have significantly greater access to savings, credit, and insurance products compared to non-users. Mobile banking adoption is also positively associated with improved financial behaviors, such as more frequent saving and borrowing. Demographic factors including age, income, and education significantly influence mobile banking adoption, whereas gender does not show a significant effect. Additionally, security concerns and limited awareness were identified as major barriers to adoption. Conclusions: The study concludes that mobile banking plays a transformative role in promoting financial inclusion in Kenya. However, addressing barriers such as security perceptions and information gaps is essential to further expand access to mobile financial services, particularly among underserved populations.
Analyzing the Impact of Agile Management Practices on Organizational Efficiency and Employee Productivity in Emerging Economies
Purpose: This study investigates the impact of agile management practices on organizational efficiency and employee productivity in emerging economies, with a focus on three key sectors: technology, manufacturing, and services. The research aims to determine how agile methods contribute to performance outcomes and whether sectoral differences influence their effectiveness. Subjects and Methods: Data were collected from 200 organizations, involving responses from 150 managers and 50 employees. A quantitative approach was employed, using regression analysis to examine the relationship between agile practices, organizational efficiency, and employee productivity across different industries. Results: The findings indicate that agile practices have a significant positive effect on organizational efficiency (β = 0.56, p < 0.01) and employee productivity (β = 0.45, p < 0.01). Technology companies demonstrated the highest levels of agile adoption and corresponding performance improvements, while manufacturing firms reported comparatively lower adoption rates and fewer benefits. Services organizations showed moderate improvements, reflecting contextual differences in implementation. These results underscore the importance of aligning agile frameworks with industry-specific dynamics to maximize effectiveness. Conclusions: Agile management enhances both efficiency and productivity, but its impact varies across sectors. Organizations in emerging economies should tailor agile adoption to industry needs for optimal results.
Analysis of Change Management Strategies in Improving Organizational Adaptability to Digital Transformation in Financial Services Companies
Purpose: This study aims to empirically examine the influence of change management strategies on organizational adaptability in the face of digital transformation in the financial services sector. The five dimensions of the ADKAR model awareness, desire, knowledge, ability, and reinforcement are used as an analytical framework. Subjects and Methods: This study employed a quantitative approach with an explanatory design. Data were collected through a survey of 120 permanent employees from five national financial services institutions undergoing digital transformation. The research instrument was validated and tested for reliability (Cronbach's Alpha > 0.70). Analysis was conducted using multiple linear regression to examine the simultaneous and partial contributions of each dimension of change strategy to organizational adaptability. Results: The results show that change management strategies simultaneously have a significant effect on organizational adaptability (F = 18.67; p < 0.001; R² = 0.52). The dimensions of awareness, desire, knowledge, and ability show a significant positive effect, while reinforcement is insignificant. These findings indicate that the success of organizational adaptation is determined not only by structure, but also by individual readiness and involvement in the change process. Conclusions: Effective digital transformation relies on the integration of a planned change strategy and the development of an adaptive organizational culture. Change strategies should be viewed as a reflective process involving motivation, learning, and social reinforcement to foster institutional resilience amidst digital disruption.
The Impact of Business Model Innovation on the Competitive Advantage of Technology Start-ups in Indonesia: A Study on Digital Service Platforms
Purpose: This study aims to examine the impact of Business Model Innovation (BMI) on the competitive advantage of technology start-ups in Indonesia. As the country's digital economy expands, start-ups face intense pressure to differentiate themselves not only through technological novelty but also through innovative approaches in how they create, deliver, and capture value. This research evaluates the extent to which dimensions of BMI value creation, value delivery, and value capture contribute to sustaining long-term competitive advantage in highly dynamic market environments. Subjects and Methods: Employing a quantitative descriptive-inferential methodology, the study surveyed 385 technology start-up founders, executives, and senior managers operating in major Indonesian innovation hubs, including Jakarta, Bandung, Yogyakarta, and Surabaya. Respondents were selected via purposive sampling, focusing on firms under 10 years old with scalable digital products or services. Data were collected through structured questionnaires and analyzed using descriptive statistics, Pearson correlation, and multiple linear regression to test the influence of each BMI dimension on competitive advantage indicators. Results: The findings indicate that all three dimensions of BMI significantly and positively affect competitive advantage. Value creation had the strongest influence, followed by value capture and value delivery. Correlation and regression analyses confirmed the strong predictive capacity of BMI in enhancing firm differentiation, market responsiveness, and customer retention. Conclusions: Business model innovation serves as a strategic mechanism for start-ups to secure and sustain competitive advantage in Indonesia’s rapidly evolving tech sector. Future research should explore sector-specific dynamics and integrate longitudinal analysis to capture the evolving role of BMI over time.
The Impact of Human Resource Management on Organizational Performance in Manufacturing Companies in West Java
Purpose: This study aims to explore the relationship between Human Resource Management (HRM) practices and organizational performance in manufacturing companies in West Java, Indonesia. It focuses on the impact of recruitment, training and development, performance management, and employee engagement on overall organizational outcomes. Subjects and Methods: A quantitative research design was adopted, involving 150 employees from various manufacturing firms in West Java as respondents. Data were gathered using structured questionnaires and analyzed through statistical techniques to examine the influence of HRM practices on performance indicators. Results: The findings reveal that HRM practices significantly contribute to organizational performance, with employee engagement identified as the most influential factor, followed by training and development, and performance management. Recruitment showed a weaker but still positive relationship with organizational outcomes. These results highlight the importance of fostering employee involvement, continuous skill development, and effective performance monitoring to drive organizational success. The study supports the resource-based view of HRM, emphasizing human capital as a key driver of competitive advantage. Conclusions: Organizations in West Java’s manufacturing sector can enhance performance by strategically implementing HRM practices that prioritize employee engagement, skill development, and effective management systems.
Purpose: This study examines the influence of brand image and service quality on customer satisfaction and loyalty in the context of millennial-concept café businesses in Indonesia. Subjects and Methods: Using a quantitative research approach and data collected from 180 respondents, this research employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the relationships among the variables. Results: The results show that both brand image and service quality have a significant positive impact on customer satisfaction, while brand image also directly influences customer loyalty. However, service quality does not directly affect loyalty; instead, its influence is mediated through customer satisfaction. The findings emphasize the central role of customer satisfaction as a key driver of loyalty and highlight the importance of creating strong brand identities and delivering consistent service experiences to enhance loyalty in millennial-focused service businesses. Conclusions: This study contributes to the broader literature on consumer behavior and service marketing by validating established theories in the under-researched context of millennial cafés in emerging markets, while offering practical insights for business practitioners aiming to strengthen customer retention and brand advocacy.
An Analysis of the Influence of Digital Marketing Strategies on Consumer Purchasing Decisions in the Fashion Retail Business in the Post-Pandemic Era
Purpose: This study aims to examine the influence of digital marketing strategies on consumer purchasing decisions in the fashion retail industry during the post-pandemic era. The research investigates the effectiveness of various digital marketing approaches such as social media marketing, email campaigns, influencer marketing, search engine optimization (SEO), and mobile marketing in shaping consumer behavior and preferences in a highly digitized, post-COVID-19 consumer landscape. Subjects and Methods: Employing a quantitative descriptive-inferential design, this study analyzed primary data collected through structured questionnaires distributed to 400 fashion retail consumers across major urban centers in Indonesia. The sampling technique used was purposive sampling, targeting active online fashion shoppers. The analysis involved descriptive statistics, Pearson correlation, and multiple linear regression to determine the strength and direction of the relationships between digital marketing variables and consumer purchasing decisions. Results: The findings reveal that social media marketing and influencer endorsements exert the strongest positive influence on purchasing decisions, followed by mobile marketing. Email campaigns and SEO strategies demonstrated moderate effects. Regression analysis confirmed the statistical significance of these variables, with social engagement and perceived authenticity emerging as key psychological mediators of consumer trust and intent to purchase. Conclusions: The study concludes that digital marketing strategies are critical drivers of consumer decisions in the post-pandemic fashion retail market. To remain competitive, fashion brands must prioritize integrated, consumer-centric digital campaigns that align with shifting preferences and digital consumption patterns.
Purpose: This study aims to analyze the influence of Customer Relationship Management (CRM) strategies on customer loyalty in e-commerce businesses in Indonesia, particularly in the post-pandemic era. This research focuses on four key dimensions of CRM: customer acquisition, customer retention, customer service, and personalization. Subjects and Methods: This study employed a quantitative approach with a survey of 150 respondents, active users of e-commerce platforms in Indonesia. The sampling technique used purposive sampling, and data processing was performed through multiple linear regression analysis using SPSS software. The independent variables analyzed included customer acquisition, customer retention, customer service, and personalization; while the dependent variable was customer loyalty. Results: The results of the study indicate that all four CRM dimensions simultaneously have a significant effect on customer loyalty (significance <0.05). Among these dimensions, customer retention has the most dominant influence, followed by customer acquisition, personalization, and customer service. These findings demonstrate that an integrated CRM strategy can sustainably increase customer loyalty in a competitive digital environment. Conclusions: CRM strategies have proven to be a crucial element in building customer loyalty in e-commerce in Indonesia. Effective CRM implementation, particularly in terms of customer retention and service personalization, is essential for creating positive customer experiences and strong long-term relationships in the post-pandemic digital era.
Purpose: This study aims to analyze the influence of digital marketing strategies on consumer purchasing decisions in fashion retail businesses in the post-pandemic era. The primary focus is on identifying which elements of digital strategies significantly influence consumers' purchasing decision-making processes. Subjects and Methods: This study used a quantitative approach with an explanatory method. The sample consisted of 150 respondents who were consumers who had purchased fashion products online in the past year. Data collection was conducted through a Google Form-based questionnaire. The research instrument included six digital marketing strategy variables: social media content, online advertising, influencer marketing, interactive websites, email marketing, and digital promotions. The data analysis technique used was multiple linear regression, supported by instrument validity and reliability tests. Results: The results of the study showed that simultaneously, digital marketing strategies significantly influenced consumer purchasing decisions (p < 0.01). Partially, digital promotion, social media content, influencer marketing, and online advertising variables significantly influenced purchasing decisions. Meanwhile, interactive websites and email marketing did not have a significant influence. The adjusted R² value of 0.661 indicates that 66.1% of the variation in purchasing decisions can be explained by the digital marketing strategies used. Conclusions: Digital marketing strategies have proven to play a crucial role in influencing consumer purchasing decisions in fashion retail businesses post-pandemic. Therefore, companies need to focus their marketing efforts on social media, digital promotions, and collaborations with influencers to effectively and efficiently increase purchase conversions.
The Effectiveness of Energy Subsidy Policy on the Purchasing Power of Low-Income Communities and National Economic Resilience
Purpose: This study aims to analyze the effectiveness of energy subsidy policies in increasing the purchasing power of low-income communities and to evaluate their impact on national economic resilience. Energy subsidies are considered a social protection tool, but they also have the potential to burden state finances if not managed properly. Subjects and Methods: This research uses a quantitative approach using multiple linear regression. Secondary data includes national macroeconomic indicators such as energy subsidy levels, purchasing power, global oil prices, and the fiscal deficit relative to GDP. The analysis was conducted to examine the simultaneous relationship between these variables over a specific time period. Results: The research results show that energy subsidies have a positive and significant impact on the purchasing power of low-income communities, reflecting the subsidies' role in maintaining consumption among vulnerable groups. However, energy subsidies also have a significant negative impact on national economic resilience by increasing the country's fiscal deficit. Furthermore, fluctuations in global oil prices exacerbate the subsidy burden and weaken the government's fiscal posture. Conclusions: There is a trade-off between the short-term benefits of subsidies in maintaining public purchasing power and the long-term fiscal risks to national economic resilience. Therefore, a more targeted, data-driven, and adaptive reformulation of subsidy policies is needed to maintain a balance between social equity and fiscal sustainability.
Analysis of Inter-Regional Economic Development Inequality in Indonesia: Williamson Index Approach and Determinant Factors
Purpose: This study aims to analyze the inequality of economic development between regions in Indonesia during the period 2013–2023 using the Williamson Index approach. Furthermore, this study also aims to identify and evaluate factors influencing the level of development inequality, such as regional investment, government spending, infrastructure, urbanization, and the Human Development Index (HDI). Subjects and Methods: This study uses panel data from 34 provinces in Indonesia over an 11-year period (2013–2023). The Williamson Index is used to measure development inequality, while panel data regression analysis with a fixed-effects model approach is applied to examine the influence of independent variables on inequality. The variables studied include regional investment, regional government spending, road length (as a proxy for infrastructure), urbanization rate, and the Human Development Index (HDI). Results: The results of the study indicate that, in general, inter-regional development inequality is moderate, although it shows a downward trend from year to year. The variables of regional investment, regional spending, road length, and the Human Development Index (HDI) have a negative and significant effect on inequality, indicating that improvements in these variables can reduce inter-regional disparities. Meanwhile, the level of urbanization has a positive and significant effect on inequality, indicating that concentrated urbanization widens the gap between regions. Conclusions: Inter-regional development inequality in Indonesia remains a serious challenge, despite improvements. Economic and human development factors have been shown to reduce inequality when managed appropriately. However, unbalanced urbanization actually exacerbates disparities. Therefore, comprehensive and integrated policies are needed to promote more equitable and sustainable development across Indonesia.
Implementation of Project Risk Management to Reduce Time Delays and Cost Overruns in Medium-Scale Construction Projects
Purpose: This study aims to examine the extent to which the implementation of project risk management (PRM) influences time and cost performance in medium-scale construction projects. While formal risk management frameworks are widely acknowledged, their empirical impact on performance metrics particularly within the underexplored mid-tier construction sector remains insufficiently documented, especially in emerging economies such as Indonesia. Subjects and Methods: The research adopts a quantitative explanatory design using data collected from five anonymized infrastructure projects executed between 2021 and 2023. Each project falls within the Indonesian Ministry of Public Works’ classification of medium-scale (IDR 10–100 billion). Key variables include planned vs. actual duration and cost, percentage deviations, and a composite score of PRM implementation across risk identification, analysis, planning, and monitoring dimensions. Data analysis employed descriptive statistics and Pearson correlation to assess the relationship between PRM implementation and project performance outcomes. Results: The findings reveal a strong negative correlation between the level of PRM implementation and deviations in both project time (r = –0.78, p < 0.01) and cost (r = –0.72, p < 0.01). Projects with high PRM maturity demonstrated greater schedule discipline and cost containment, while those with lower PRM scores experienced significant overruns. These results empirically validate the premise that structured risk management serves as a key driver of project predictability and performance stability. Conclusions: The study concludes that effective PRM implementation is not merely a technical add-on but a strategic governance mechanism that enables construction firms to mitigate uncertainty, safeguard resources, and align execution with project objectives. As construction environments become increasingly volatile, embedding risk management into project culture, processes, and leadership accountability is essential for sustainable delivery.
Leadership Styles and Their Influence on Team Collaboration and Innovation in Creative Industries
Purpose: This study aims to examine how specific leadership behaviors influence shared leadership processes and team creativity within organizations in the creative sector. It compares the effects of transformational leadership, transactional leadership, and laissez-faire leadership on collaboration and innovation at the team level. Subjects and Methods: The research employed a quantitative design using structured questionnaires distributed to 150 employees working in creative industries. Data were analyzed to determine the relationships between leadership styles, team collaboration, and innovation outcomes. Results: The findings indicate a strong positive correlation between transformational leadership and both collaboration and innovation. Transactional leadership demonstrates a moderate positive relationship with collaboration and innovation, while laissez-faire leadership shows a negative correlation with both variables. The results also reveal a significant positive association between team collaboration and innovation, highlighting collaboration as a critical mechanism for fostering creative performance. These findings reinforce the importance of proactive and engaging leadership behaviors in promoting knowledge sharing and innovative culture within creative organizations. Conclusions: The study concludes that transformational leadership is the most effective style for enhancing collaboration and innovation in creative sectors, whereas laissez-faire leadership undermines creative outcomes. The findings provide practical insights for managers seeking to cultivate innovation-driven organizational environments.
Assessing the Impact of Digital Transformation on Small and Medium Enterprises (SMEs) Performance in Indonesia: A Quantitative Analysis of Productivity, Profitability, and Innovation
Purpose: This study aims to examine the impact of digital transformation on the performance of Small and Medium Enterprises (SMEs) in Indonesia, with particular emphasis on productivity, profitability, and innovation outcomes. The research seeks to provide empirical evidence on how the adoption and integration of digital technologies contribute to enhancing SME competitiveness in an increasingly digital economy. Subjects and Methods: A quantitative research design was employed using a structured survey distributed to 285 SME owners and managers across various industries and regions in Indonesia. Data were analyzed using statistical techniques to assess the relationship between digital transformation practices such as the adoption of e-commerce platforms, cloud computing, and big data analytics and key performance indicators. Results: The findings indicate that digital transformation has a significant and positive effect on SME performance. The adoption of digital tools improves operational efficiency, leading to higher productivity levels. Furthermore, digital integration enhances market reach and cost management, thereby increasing profitability. The results also show that digital technologies stimulate innovation by enabling SMEs to develop new products, services, and business models. These findings highlight that effective digital transformation requires not only technological adoption but also strategic alignment with organizational processes. Conclusions: Digital transformation plays a critical role in strengthening SME performance in Indonesia. Strategic integration of digital technologies enhances productivity, profitability, and innovation, providing both managerial and policy implications for sustaining SME competitiveness.
The Effectiveness of Customer Relationship Management Strategies in Building Customer Loyalty in Online Businesses
Purpose: This study examines the effectiveness of Customer Relationship Management (CRM) strategies in building customer loyalty in online businesses. It aims to analyze how key CRM dimensions personalization, responsiveness, service quality, and communication quality contribute to customer satisfaction, trust, and repeat purchase intention in a digital business environment. Subjects and Methods: The research adopts a quantitative approach using survey data collected from customers of digital-based businesses. Respondents were selected based on their experience in conducting online transactions. Data were analyzed using descriptive statistics to understand respondent perceptions, Pearson correlation analysis to identify relationships among variables, and multiple linear regression to test the influence of CRM dimensions on customer loyalty. Results: The findings indicate that CRM strategies play a crucial role in strengthening customer loyalty in online businesses. Personalization, responsiveness, and customer service quality demonstrate a significant positive influence on loyalty, mediated by customer satisfaction and trust. These results suggest that customers value tailored services, timely responses, and consistent service performance more than routine communication alone. Communication quality, while important, shows a weaker direct effect, implying that content relevance and service experience outweigh message frequency. Overall, the results confirm that effective CRM implementation enhances relational bonds and long-term customer engagement in digital contexts. Conclusions: The study concludes that CRM effectiveness is a strategic determinant of customer loyalty in online businesses. Firms that prioritize personalized, responsive, and high-quality service delivery are more likely to sustain customer trust and encourage repeat purchasing, thereby strengthening their competitive position in the digital marketplace.