https://journal.tangrasula.com/index.php/jeki <p class="p1"><span class="s1"><strong><em>Jurnal Ekonomi Kreatif Indonesia (JEKI)</em> </strong>is a scholarly publication dedicated to advancing knowledge and research in the field of the creative economy. The journal features both theoretical and empirical studies that explore various aspects of creative industry development, contributing to academic discourse and practical innovation in Indonesia.</span></p> <p class="p1"><span class="s1">Established in 2023 by PT. Tangrasula Tekno Kreatif, JEKI serves as a platform for students, lecturers, and researchers to disseminate their research findings and support the growth of Indonesia’s creative economy. The journal welcomes submissions in both Indonesian and English, ensuring accessibility for a broader academic audience.</span></p> <p class="p1"><span class="s1">To maintain high academic standards, all submitted articles undergo a rigorous anonymous peer review process, ensuring the quality, originality, and relevance of each publication.</span></p> <p class="p1"><span class="s1">JEKI is published quarterly, with issues released in <strong>January, April, August, and November</strong>. Notably, the journal has achieved a <a href="https://sinta.kemdiktisaintek.go.id/journals/profile/15733"><strong>SINTA 5 accreditation</strong></a>, reflecting its recognized quality and contribution within Indonesia’s national academic indexing system.</span></p> PT. Tangrasula Tekno Kreatif en-US Jurnal Ekonomi Kreatif Indonesia 2986-6049 <p> <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License" /></a> This work is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p> https://journal.tangrasula.com/index.php/jeki/article/view/221 <p><strong>ABSTRAK</strong></p> <p><em>Hubungan finansial antara pemerintah pusat dan pemerintah daerah menjadi dasar utama dalam pelaksanaan desentralisasi fiskal di Indonesia. Sebagai bukti nyata, pemerintah pusat memberikan Dana Keistimewaan kepada Daerah Istimewa Yogyakarta (DIY) yang regulasi nya tertuang dalam Undang-Undang Nomor 13 Tahun 2012. Penelitian ini bertujuan untuk mengkaji sistem pengelolaan serta akuntabilitas pengelolaan Dana Keistimewaan DIY dalam konteks hubungan keuangan pusat dan daerah, sekaligus mengukur kontribusinya terhadap pembangunan wilayah dan pelaksanaan kewenangan istimewa yang dimiliki DIY. Penelitian ini menerapkan metode kualitatif dengan pendekatan studi kepustakaan yang dianalisis secara analisis deskriptif kualitatif dan analisis regulasi. Data penelitian bersumber dari bahan sekunder berupa peraturan perundang-undangan, jurnal ilmiah, laporan pemerintah, dan dokumen kebijakan. Teknik analisis yang digunakan yaitu studi dokumentasi dan triangulasi sumber data. Temuan penelitian menunjukkan bahwa pengelolaan Dana Keistimewaan telah terintegrasi dalam sistem Anggaran Pendapatan dan Belanja Negara (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD). Program ini meliputi bidang pengembangan budaya daerah, penataan ruang wilayah, pengelolaan tanah, penguatan kelembagaan, dan pengisian jabatan kepala daerah. Program tersebut memberi dampak positif bagi pelestarian warisan budaya lokal, penguatan aparatur organisasi, dan percepatan pembangunan wilayah DIY. Namun demikian, masih terdapat beberapa tantangan berupa ketidakseimbangan pembagian pembangunan serta minimnya keterlibatan masyarakat dalam pengawasan program.</em></p> <p><strong>ABSTRAct</strong></p> <p><em>The financial relationship between the central government and local governments is the main basis for fiscal decentralisation in Indonesia. As a tangible example, the central government provides the Special Region of Yogyakarta (DIY) with Special Funds, the regulations of which are set out in Law Number 13 of 2012. This study aims to examine the management system and accountability of the Special Funds for DIY in the context of the financial relationship between the central government and the regional government, while also measuring its contribution to regional development and the implementation of the special powers held by DIY. The study employs a qualitative research method with a literature review approach, analysed using descriptive qualitative and regulatory analysis. The research data is sourced from secondary materials in the form of legislation, scientific journals, government reports, and policy documents. The analysis techniques used were document study and triangulation of data sources. The findings of the study show that the management of the Special Funds has been integrated into the system of the State Revenue and Expenditure Budget (APBN) and the Regional Revenue and Expenditure Budget (APBD). The programme covers the development of regional culture, spatial planning, land management, institutional strengthening, and the appointment of regional heads. The programme has had a positive impact on the preservation of local cultural heritage, the strengthening of organisational apparatuses, and the acceleration of development in the DIY region. However, there are still some challenges in the form of imbalanced development and limited community involvement in programme monitoring.</em></p> Ailsa Daffa Aulia Fitri Ramadani Revienda Anita Fitrie Eva Hany Fanida Copyright (c) 2026 Aulia Fitri Ramadani, Ailsa Daffa, Revienda Anita Fitrie, Eva Hany Fanida https://creativecommons.org/licenses/by-sa/4.0 2026-06-18 2026-06-18 4 3 268 282 10.61896/jeki.v4i3.221 https://journal.tangrasula.com/index.php/jeki/article/view/230 <p><strong>ABSTRAK</strong></p> <p><em>Penelitian mengenai implementasi aplikasi Audit Tools and Linked Archive System (ATLAS) masih menunjukkan hasil yang beragam. Sebagian penelitian melaporkan bahwa ATLAS mampu meningkatkan efisiensi dan kualitas audit, sedangkan penelitian lain menemukan bahwa implementasinya belum optimal akibat keterbatasan kompetensi pengguna dan kurangnya pelatihan. Penelitian ini bertujuan untuk mengevaluasi implementasi aplikasi Audit Tools and Linked Archive System (ATLAS) sebagai alat bantu audit berbasis komputer di Kantor Akuntansi Publik Made Sudarma Thomas &amp; Dewi Malang. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan tiga informan yang terdiri atas satu auditor senior dan dua auditor junior di Kantor Akuntansi Publik Made Sudarma Thomas &amp; Dewi Malang. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis data Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian ini melibatkan tiga informan yang terdiri atas satu auditor senior dan dua auditor junior. Data dianalisis menggunakan model analisis interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa penggunaan ATLAS membantu auditor dalam menyusun kertas kerja audit secara lebih sistematis dan terstruktur. Selain itu, penggunaan ATLAS juga berdampak pada peningkatan efisiensi waktu dan kualitas hasil audit, dimana proses audit menjadi lebih cepat serta tingkat kesalahan dalam pengolahan data dapat diminimalkan. Penelitian ini memberikan kontribusi empiris mengenai implementasi ATLAS melalui perspektif auditor sebagai pengguna langsung sehingga dapat menjadi masukan bagi Kantor Akuntansi Publik dalam mengoptimalkan pemanfaatan audit berbasis komputer.</em></p> <p><strong>ABSTRACT</strong></p> <p><em>Research on the implementation of the Audit Tools and Linked Archive System (ATLAS) application continues to yield mixed results. Some studies report that ATLAS is capable of improving audit efficiency and quality, while others find that its implementation has not been optimal due to limitations in user competence and a lack of training. This study aims to evaluate the implementation of the Audit Tools and Linked Archive System (ATLAS) application as a computer-based audit tool at the Made Sudarma Thomas &amp; Dewi Public Accounting Firm in Malang. This study employs a descriptive qualitative approach with three informants, consisting of one senior auditor and two junior auditors at the Made Sudarma Thomas &amp; Dewi Public Accounting Firm in Malang. Data were collected through interviews, observations, and documentation, then analyzed using Miles and Huberman’s data analysis technique, which includes data reduction, data presentation, and drawing conclusions. This study involved three informants, consisting of one senior auditor and two junior auditors. The data were analyzed using Miles and Huberman’s interactive analysis model. The results of the study indicate that the use of ATLAS helps auditors prepare audit working papers in a more systematic and structured manner. In addition, the use of ATLAS also improves time efficiency and the quality of audit results, as the audit process becomes faster and the error rate in data processing can be minimized.</em> <em>This study provides empirical insights into the implementation of ATLAS from the perspective of auditors as direct users, thereby offering guidance to public accounting firms on how to optimize the use of computer-assisted auditing.</em></p> Rofi’atul A’yun Rifky Valky Hasanathul Mazdi Alfa Reyza Meilano Ari Fahimatussyam Putra Nusantara Copyright (c) 2026 Rofi’atul A’yun, Rifky Valky Hasanathul Mazdi, Alfa Reyza Meilano, Ari Fahimatussyam Putra Nusantara https://creativecommons.org/licenses/by-sa/4.0 2026-06-30 2026-06-30 4 3 283 295 10.61896/jeki.v4i3.230 https://journal.tangrasula.com/index.php/jeki/article/view/231 <p><strong>ABSTRAK</strong></p> <p><em>Perusahaan sektor pertambangan menghadapi risiko keuangan yang tinggi sehingga perlu menerapkan kebijakan hedging. Namun, hasil penelitian terdahulu mengenai pengaruh firm size dan growth opportunity terhadap keputusan hedging masih belum konsisten. Penelitian ini bertujuan menganalisis pengaruh firm size dan growth opportunity terhadap keputusan hedging dengan Return on Assets (ROA) sebagai variabel intervening. Penelitian menggunakan data sekunder sampel dipilih lewat purposive sampling berdasarkan kriteria tertentu, sehingga menghasilkan 12 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024 dan dianalisis menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa firm size dan growth opportunity berpengaruh terhadap keputusan hedging, sedangkan ROA tidak berperan sebagai variabel intervening. Temuan ini menunjukkan bahwa keputusan hedging lebih ditentukan oleh karakteristik perusahaan dibandingkan profitabilitas. Penelitian ini memberikan bukti empiris mengenai faktor-faktor yang memengaruhi keputusan hedging pada perusahaan sektor pertambangan.</em></p> <p><strong>ABSTRAct</strong></p> <p><em>Mining sector companies face high financial risk, making the implementation of hedging policies essential. However, previous studies on the influence of firm size and growth opportunity on hedging decisions have produced inconsistent findings. This study aims to examine the effect of firm size and growth opportunity on hedging decisions, with Return on Assets (ROA) serving as an intervening variable. This study used secondary data, and the sample was selected through purposive sampling based on predetermined criteria, resulting in 12 mining sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that firm size and growth opportunity significantly influence hedging decisions, while ROA does not act as an intervening variable. These findings suggest that hedging decisions are more strongly determined by firm characteristics than by profitability. This study provides empirical evidence on the factors influencing hedging decisions in mining sector companies.</em></p> Hesti Novianti Heidi Siddiqa Copyright (c) 2026 Hesti Novianti, Heidi Siddiqa https://creativecommons.org/licenses/by-sa/4.0 2026-07-09 2026-07-09 4 3 296 317 10.61896/jeki.v4i3.231 https://journal.tangrasula.com/index.php/jeki/article/view/227 <p><strong>ABSTRAK</strong></p> <p><em>Persaingan layanan transportasi online yang semakin ketat menuntut driver Gojek memiliki kinerja yang optimal melalui pelayanan prima, etika kerja yang baik, serta kemampuan menjaga keseimbangan antara pekerjaan dan kehidupan pribadi. Meskipun berbagai penelitian telah mengkaji faktor-faktor yang memengaruhi kinerja karyawan, penelitian yang menganalisis pengaruh service excellence, etika kerja, dan work life balance secara simultan pada mitra driver Gojek, khususnya di Kota Tasikmalaya, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis pengaruh service excellence, etika kerja, dan work life balance terhadap kinerja driver Gojek di Kota Tasikmalaya. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 driver Gojek yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa service excellence, etika kerja, dan work life balance berpengaruh positif dan signifikan terhadap kinerja driver Gojek di Kota Tasikmalaya. Variabel etika kerja merupakan variabel yang memiliki pengaruh paling besar terhadap kinerja driver, sedangkan nilai R Square sebesar 0,714 menunjukkan bahwa ketiga variabel mampu menjelaskan 71,4% variasi kinerja driver, sementara sisanya sebesar 28,6% dipengaruhi oleh variabel lain di luar model penelitian. Penelitian ini memberikan kontribusi empiris dalam memperluas kajian mengenai faktor-faktor yang memengaruhi kinerja pekerja pada sektor transportasi berbasis platform digital serta menjadi masukan bagi perusahaan dalam merumuskan strategi peningkatan kualitas pelayanan, penguatan etika kerja, dan pengelolaan work life balance untuk meningkatkan kinerja mitra driver.</em></p> <p><strong>ABSTRAct</strong></p> <p><em>The increasing competition in the online transportation industry requires Gojek drivers to maintain optimal performance through excellent service, strong work ethics, and the ability to balance work and personal life. Although numerous studies have examined factors influencing employee performance, research investigating the simultaneous effects of service excellence, work ethics, and work-life balance on Gojek drivers, particularly in Tasikmalaya City, remains limited. This study aims to analyze the effects of service excellence, work ethics, and work-life balance on the performance of Gojek drivers in Tasikmalaya City. A quantitative approach was employed using a survey method involving 100 Gojek drivers selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that service excellence, work ethics, and work-life balance have positive and significant effects on driver performance. Among the three independent variables, work ethics has the strongest influence on driver performance. Furthermore, the R-square value of 0.714 indicates that these variables explain 71.4% of the variation in driver performance, while the remaining 28.6% is explained by other factors outside the research model. This study provides empirical evidence that enriches the literature on factors influencing performance in the digital platform-based transportation sector and offers practical insights for Gojek in improving service quality, strengthening work ethics, and promoting work-life balance to enhance driver performance.</em></p> Alya Fadillah Heidi Siddiqa Copyright (c) 2026 Alya Fadillah, Heidi Siddiqa https://creativecommons.org/licenses/by-sa/4.0 2026-07-09 2026-07-09 4 3 318 333 10.61896/jeki.v4i3.227 https://journal.tangrasula.com/index.php/jeki/article/view/224 <p><strong>ABSTRAK</strong></p> <p><em>Penelitian ini bertujuan untuk mengkaji pemberdayaan masyarakat melalui ekonomi kreatif dengan pendekatan sociopreneuship di Desa Wisata Jamu Kiringan, Kabupaten Bantul. Desa ini memiliki potensi besar di sektor obat tradisional, yang terintegrasi dengan sektor pariwisata. Penlitian ini menawarkan pemahaman baru mengenai integrasi ekonomi kreatif dan sociopreneurship dalam pengembangan desa wisata berbasis kearifan lokal, yang masih jarang dikaji secara komprehensif dalam konteks desa wisata herbal di Indonesia. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus. Informan penelitian terdiri atas 8 orang yang dipilih secara purposive, mencakup pengelola desa wisata dan juga pengrajin jamu yang masih aktif. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles &amp; Huberman. Hasil penelitian menunjukkan bahwa pemberdayaan masyarakat di Kiringan telah berkembang secara organik melalui inisiatif lokal dan mekanisme sosial, dengan jumlah pengrajin mencapai 132 orang. Masyarakat telah mengembangkan beberapa inovasi produk, seperti ramuan herbal instan, sirup, dan es krim herbal, sebagai bagian dari upaya inovasi kreatif mereka. Meskipun telah berhasil meningkatkan pendapatan masyarakat, implementasi nilai-nilai ekonomi kreatif dan sociopreneuship masih menghadapi tantangan berupa rendahnya regenerasi generasi muda, keterbatasan kemampuan pemasaran digital, serta infrastruktur pendukung yang belum memadai. </em></p> <p><strong>ABSTRAct</strong></p> <p><em>This study aims to examine community empowerment through the creative economy using a sociopreneurship approach in the Jamu Kiringan Tourism Village, Bantul Regency. This village has great potential in the traditional medicine sector, which is integrated with the tourism sector. This study offers new insights into the integration of the creative economy and social entrepreneurship in the development of tourism villages based on local wisdom a topic that has rarely been comprehensively studied in the context of herbal tourism villages in Indonesia. The study employs a qualitative descriptive approach using the case study method. The research informants consisted of 8 individuals selected through purposive sampling, including tourism village managers and active herbal medicine artisans. Data were collected through observation, in-depth interviews, and documentation, and were then analyzed using the Miles &amp; Huberman interactive model. The results indicate that community empowerment in Kiringan has developed organically through local initiatives and social mechanisms, with the number of artisans reaching 132. The community has developed several product innovations, such as instant herbal concoctions, syrups, and herbal ice cream, as part of their creative innovation efforts. Although these innovations have successfully increased community income, the implementation of creative economy and social entrepreneurship principles still faces challenges in the form of low participation among the younger generation, limited digital marketing capabilities, and inadequate supporting infrastructure. </em></p> Anik Widiastuti Ainun Habibah Febronia Lelis K Copyright (c) 2026 Anik Widiastuti, Ainun Habibah, Febronia Lelis K https://creativecommons.org/licenses/by-sa/4.0 2026-07-09 2026-07-09 4 3 334 348 10.61896/jeki.v4i3.224 https://journal.tangrasula.com/index.php/jeki/article/view/255 <p><strong>ABSTRAK</strong></p> <p><em>Penelitian ini bertujuan untuk mengetahui implementasi Program Peti Koin Bermantra (Permberdayaan Ekonomi Kolaboratif, Inklusif, Berkelanjutan, Mandiri, dan Sejahtera) dalam upaya memberdayakan ekonomi nelayan di Pelabuhan Tamperan, Kabupaten Pacitan. Lokasi ini dipilih karena meskipun sektor perikanannya potensial, masyarakat nelayan msetempat masih tergolong dalam kategori kemiskinan ekstrem (Desil 1). Informan penelitian ini sebanyak 10 orang. Penelitian ini mengunakan pendekatan kualitatif. Analisis dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Pisau analaisis yang digunakan adalah Teori Implementasi Kebijakan Merilee S. Grindle, yang membedah fenomena melalui dua variabel utama yaitu isi kebijakan (content of policy) dan konteks implementasi (context of implementation). Hasil penelitian menunjukkan bahwa implementasi Program Peti Koin Bermantra di Pelabuhan Tamperan telah berjalan sesuai dengan aturan yang berlaku, namun belum mencapai tingkat efektivitas yang optimal dalam mengubah kondisi ekonomi nelayan secara signifikan. Temuan utama menunjukkan adanya ketidaksesuaian antara bantuan yang diberikan dengan kebutuhan riil nelayan. Selain itu, proses pengambilan keputusan yang bersifat top-down menyebabkan kebutuhan riil nelayan kurang terakomodasi secara maksimal. Simpulan dari penelitian ini adalah program telah berhasil dalam penyaluran bantuan teknis, namun memerlukan kesesuaian lebih lanjut antara kebijakan pemerintah dengan kebutuhan spesifik nelayan untuk mewujudkan pemberdayaan yang sesuai dengan tujuan. </em></p> <p><strong>ABSTRAK</strong></p> <p><em>This study aims to examine the implementation of the Peti Koin Bermantra Program (Collaborative, Inclusive, Sustainable, Independent, and Prosperous Economic Empowerment) in improving the economic conditions of fishermen at Tamperan Harbor, Pacitan Regency. The study focuses on this location because, despite its strong fisheries potential, many local fishermen remain classified as living in extreme poverty (Decile 1). A qualitative research approach was employed, involving ten informants, with data analyzed using Merilee S. Grindle’s Policy Implementation Theory, which emphasizes two key dimensions: policy content and implementation context. The findings reveal that the program has been implemented in accordance with existing regulations and has successfully distributed technical assistance to fishermen. However, its effectiveness in significantly improving fishermen’s economic welfare remains limited. A major issue identified is the mismatch between the assistance provided and the actual needs of the fishing community. In addition, the predominantly top-down decision-making process has reduced opportunities for fishermen to express their priorities, resulting in limited responsiveness to local conditions. Overall, the study concludes that while the program has achieved its administrative objectives, stronger alignment between government policies and the specific needs of fishermen is essential to ensure sustainable economic empowerment and achieve the program’s intended outcomes. </em></p> Salsa Oktaviana Pratiwi Dwi Karjati Gigih Pratomo Copyright (c) 2026 Salsa Oktaviana, Pratiwi Dwi Karjati, Gigih Pratomo https://creativecommons.org/licenses/by-sa/4.0 2026-07-13 2026-07-13 4 3 349 361 10.61896/jeki.v4i3.255 https://journal.tangrasula.com/index.php/jeki/article/view/254 <p><strong>ABSTRAK</strong></p> <p><em>Kemiskinan di kawasan Indonesia Timur masih relatif tinggi meskipun secara nasional menunjukkan tren penurunan, sehingga mengindikasikan bahwa pertumbuhan ekonomi belum sepenuhnya bersifat inklusif. Berdasarkan teori pertumbuhan ekonomi dan pembangunan manusia, jumlah penduduk, rata-rata lama sekolah, dan produk domestik regional bruto (PDRB) diperkirakan memengaruhi tingkat kemiskinan. Penelitian ini bertujuan menganalisis pengaruh ketiga variabel tersebut terhadap tingkat kemiskinan di kabupaten/kota kawasan Indonesia Timur periode 2019–2023. Penelitian menggunakan pendekatan kuantitatif dengan data panel sekunder yang bersumber dari Badan Pusat Statistik (BPS). Sampel ditentukan melalui purposive sampling sehingga diperoleh 14 kabupaten/kota pada lima provinsi di kawasan Indonesia Timur dengan total 70 observasi. Analisis dilakukan menggunakan regresi data panel dengan pendekatan Fixed Effect Model (FEM) melalui EViews 12. Hasil penelitian menunjukkan bahwa secara parsial jumlah penduduk dan rata-rata lama sekolah tidak berpengaruh signifikan terhadap tingkat kemiskinan, sedangkan PDRB berpengaruh signifikan positif. Secara simultan ketiga variabel berpengaruh signifikan terhadap tingkat kemiskinan dengan nilai R-squared sebesar 0,994353. Temuan ini menunjukkan bahwa peningkatan PDRB belum diikuti pemerataan kesejahteraan sehingga pertumbuhan ekonomi belum bersifat inklusif. Oleh karena itu, diperlukan kebijakan yang berorientasi pada pemerataan manfaat pertumbuhan ekonomi, peningkatan kualitas sumber daya manusia, serta penguatan pembangunan daerah untuk menekan kemiskinan secara lebih efektif.</em></p> <p><strong>ABSTRAK</strong></p> <p><em>Poverty in Eastern Indonesia remains relatively high despite the national downward trend, indicating that economic growth has not been fully inclusive. Based on economic growth and human development theories, population size, mean years of schooling, and Gross Regional Domestic Product (GRDP) are expected to influence poverty levels. This study aims to analyze the effects of these variables on poverty rates in regencies and cities of Eastern Indonesia during the 2019–2023 period. A quantitative approach was employed using secondary panel data obtained from the Central Statistics Agency (Badan Pusat Statistik/BPS). The sample was selected through purposive sampling, resulting in 14 regencies/cities across five provinces with a total of 70 observations. Panel data regression was applied using the Fixed Effect Model (FEM) with EViews 12. The findings reveal that population size and mean years of schooling have no significant partial effect on poverty, whereas GRDP has a significant positive effect. Simultaneously, the three independent variables significantly affect poverty, with an R-squared value of 0.994353. These results indicate that economic growth has not been accompanied by equitable welfare distribution, suggesting that growth in Eastern Indonesia has not yet been inclusive. Therefore, policies promoting a more equitable distribution of economic growth benefits, improving human capital, and strengthening regional development are recommended to reduce poverty more effectively.</em></p> Nala Dwi Aulia Pratiwi Dwi Karjati Gigih Pratomo Copyright (c) 2026 Nala Dwi Aulia, Pratiwi Dwi Karjati, Gigih Pratomo https://creativecommons.org/licenses/by-sa/4.0 2026-07-14 2026-07-14 4 3 362 373 10.61896/jeki.v4i3.254 https://journal.tangrasula.com/index.php/jeki/article/view/256 <p><strong>ABSTRAK</strong></p> <p><em>Penelitian ini bertujuan untuk menguji pengaruh Umur Harapan Hidup (UHH), Tingkat Pengangguran Terbuka (TPT), dan pertumbuhan ekonomi yang diproksikan melalui Produk Domestik Regional Bruto atas Dasar Harga Konstan (PDRB ADHK) terhadap Indeks Pembangunan Manusia (IPM) pada 15 provinsi di Indonesia selama periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data sekunder berbentuk balanced panel yang terdiri atas 60 observasi. Analisis data dilakukan menggunakan EViews 13 melalui statistik deskriptif, estimasi Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM), Uji Chow, Uji Hausman, Uji Lagrange Multiplier, uji diagnostik, uji parsial (t), uji simultan (F), dan koefisien determinasi. Hasil pemilihan model menunjukkan bahwa Common Effect Model (CEM) merupakan model terbaik. Secara parsial, UHH berpengaruh positif dan signifikan terhadap IPM dengan koefisien sebesar 1,051392 dan probabilitas 0,0000. Sebaliknya, TPT dan PDRB ADHK tidak berpengaruh signifikan terhadap IPM dengan nilai probabilitas masing-masing 0,8715 dan 0,9779. Secara simultan, ketiga variabel independen tidak berpengaruh signifikan terhadap IPM dengan probabilitas uji F sebesar 0,1070. Nilai R-squared sebesar 0,1023 menunjukkan bahwa model mampu menjelaskan 10,23% variasi IPM, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.</em></p> <p><strong>ABSTRAK</strong></p> <p><em>This study examines the effects of Life Expectancy (LE), the Open Unemployment Rate (OUR), and economic growth, proxied by Gross Regional Domestic Product at Constant Prices (GRDP), on the Human Development Index (HDI) across 15 Indonesian provinces during the 2021–2024 period. An explanatory quantitative approach was employed using balanced panel data comprising 60 observations. Data were analyzed using EViews 13 through descriptive statistics, Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM), Chow test, Hausman test, Lagrange Multiplier test, diagnostic tests, t-test, F-test, and coefficient of determination (R²). The model selection results identified the Common Effect Model (CEM) as the most appropriate estimation model. The partial test indicates that Life Expectancy has a positive and significant effect on HDI, with a coefficient of 1.051392 and a probability value of 0.0000. In contrast, the Open Unemployment Rate and GRDP have no significant effects on HDI, with probability values of 0.8715 and 0.9779, respectively. Furthermore, the F-test shows that the three independent variables do not simultaneously affect HDI (p = 0.1070). The R² value of 0.1023 indicates that the model explains 10.23% of the variation in HDI, while the remaining variation is influenced by other factors outside the research model.</em></p> Dian Prawesti Gigih Pratomo Copyright (c) 2026 Dian Prawesti, Gigih Pratomo https://creativecommons.org/licenses/by-sa/4.0 2026-07-14 2026-07-14 4 3 374 388 10.61896/jeki.v4i3.256 https://journal.tangrasula.com/index.php/jeki/article/view/229 <p><strong>ABSTRAK</strong></p> <p><em>Penelitian ini bertujuan untuk menganalisis implementasi Sistem Informasi Akuntansi (SIA) SANGO dalam meningkatkan efektivitas laporan keuangan pada Unit Bisnis Universitas Muhammadiyah Sukabumi (UMMI). Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap tiga orang informan yang dipilih menggunakan teknik purposive sampling, yaitu pihak yang terlibat secara langsung dalam penggunaan sistem SANGO. Analisis data dilakukan menggunakan model analisis interaktif dengan bantuan perangkat lunak NVivo 12 Plus melalui proses pengkodean (coding) dan pengelompokan tema. Hasil penelitian menunjukkan bahwa implementasi SANGO telah mendukung proses pencatatan transaksi dan penyusunan laporan keuangan secara lebih terintegrasi, sistematis, dan efisien. Analisis NVivo mengidentifikasi tiga tema utama, yaitu implementasi SIA SANGO, efektivitas laporan keuangan, dan kendala penggunaan sistem. Sistem SANGO mampu menghasilkan laporan keuangan yang lebih terstruktur, tepat waktu, dan mudah diakses sehingga mendukung kebutuhan manajemen dalam pengelolaan keuangan dan pengambilan keputusan. Meskipun masih terdapat kendala berupa perbedaan tingkat pemahaman pengguna, kebutuhan pelatihan, dan hambatan teknis, secara umum implementasi SANGO memberikan kontribusi positif terhadap efektivitas pengelolaan laporan keuangan pada Unit Bisnis UMMI.</em></p> <p><strong>ABSTRAK</strong></p> <p><em>This study aims to analyze the implementation of the SANGO Accounting Information System (AIS) in improving the effectiveness of financial reporting at the Business Unit of Universitas Muhammadiyah Sukabumi (UMMI). The research employed a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation involving three informants selected through purposive sampling, namely individuals directly involved in the use of the SANGO system. Data analysis was conducted using an interactive analysis model supported by NVivo 12 Plus software through coding and thematic categorization. The findings indicate that the implementation of SANGO has supported transaction recording and financial reporting processes in a more integrated, systematic, and efficient manner. NVivo analysis identified three main themes: SANGO AIS implementation, financial reporting effectiveness, and challenges in system usage. The SANGO system is capable of producing more structured, timely, and accessible financial reports, thereby supporting management needs in financial administration and decision-making processes. Although several obstacles remain, including differences in user understanding, the need for training, and technical constraints, the implementation of SANGO generally provides a positive contribution to the effectiveness of financial report management within the UMMI Business Unit</em></p> Anya Adilla Sapitri Acep Suherman Copyright (c) 2026 Anya Adilla Sapitri, Acep Suherman https://creativecommons.org/licenses/by-sa/4.0 2026-07-20 2026-07-20 4 3 389 403 10.61896/jeki.v4i3.229 https://journal.tangrasula.com/index.php/jeki/article/view/257 <p><strong>ABSTRAK</strong></p> <p><em>Pertumbuhan ekonomi daerah merupakan indikator utama keberhasilan pembangunan yang tidak terlepas dari kebijakan fiskal pemerintah daerah, khususnya pengelolaan Pendapatan Asli Daerah, Dana Transfer, dan Belanja Modal. Penelitian ini bertujuan menganalisis pengaruh Pendapatan Asli Daerah, Dana Transfer, dan Belanja Modal terhadap Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Jawa Timur, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data sekunder berbentuk data panel yang mencakup seluruh kabupaten/kota di Provinsi Jawa Timur selama delapan tahun pengamatan. Penentuan sampel menggunakan teknik sampel jenuh sehingga seluruh populasi dijadikan objek penelitian. Data dianalisis melalui uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan koefisien determinasi dengan bantuan perangkat lunak statistik. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah berpengaruh negatif dan signifikan terhadap Pertumbuhan Ekonomi, Dana Transfer tidak berpengaruh signifikan, sedangkan Belanja Modal berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap Pertumbuhan Ekonomi, meskipun kemampuan model dalam menjelaskan variasinya masih tergolong terbatas. Temuan ini mengindikasikan bahwa peningkatan penerimaan dan belanja daerah perlu diarahkan pada kegiatan produktif agar mampu mendorong Pertumbuhan Ekonomi secara optimal. Penelitian ini memberikan implikasi bagi pemerintah daerah untuk memperkuat efektivitas pengelolaan keuangan daerah guna mendukung pertumbuhan ekonomi yang berkelanjutan.</em></p> <p><strong>ABSTRACT</strong></p> <p><em>Regional economic growth is a key indicator of development success that is closely linked to local government fiscal policy, particularly the management of Local Own-Source Revenue, Transfer Funds, and Capital Expenditure. This study aims to analyze the effect of Local Own-Source Revenue, Transfer Funds, and Capital Expenditure on the Economic Growth of regencies/cities in East Java Province, both partially and simultaneously. This study uses a quantitative associative approach with secondary panel data covering all regencies/cities in East Java Province over eight years of observation. The sampling technique used is saturated sampling, so the entire population serves as the research object. Data were analyzed using classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination with the aid of statistical software. The results show that Local Own-Source Revenue has a negative and significant effect on Economic Growth, Transfer Funds has no significant effect, while Capital Expenditure has a positive and significant effect on Economic Growth. Simultaneously, the three variables significantly affect Economic Growth, although the model's explanatory power remains limited. These findings indicate that increases in regional revenue and expenditure need to be directed toward productive activities to optimally drive economic growth. This study offers implications for local governments to strengthen the effectiveness of regional financial management in support of sustainable economic growth</em></p> Yulia Prastika Abdul Manaf Dientry Have Zulkarnaen Copyright (c) 2026 Yulia Prastika, Abdul Manaf Dientry, Have Zulkarnaen https://creativecommons.org/licenses/by-sa/4.0 2026-08-03 2026-08-03 4 3 404 416 10.61896/jeki.v4i3.257 https://journal.tangrasula.com/index.php/jeki/article/view/269 <p><strong>ABSTRAK</strong></p> <p><em>Dawet Hitam Jembatan Butuh, salah satu kuliner khas Purworejo, menghadapi tantangan dalam mempertahankan minat beli konsumen di tengah ketatnya persaingan bisnis kuliner tradisonal, sementara kajian mengenai pengaruh brand image, e-wom, dan kualitas produk terhadap keputusan pembelian pada produk kuiner khas daerah masih relatif sedikit dilakukan. Penelitian ini bertujuan untuk mengetahui sejauh mana brand image, e-wom, dan kualitas produk memengarhi keputusan pembelian Dawet Hitam Jembatan Butuh, baik secara terpisah maupun bersama-sama. Pendekatan yang digunakan adalah kuantitatif eksploratif, dengan data dihimpun melalui penyebaran kuesioner kepada 100 responden yang dioilih menggunakan teknik purposive sampling. Selanjutnya, data diolah dengan regresi linear bergabda, disertai uji t untuk melihat pengaruh parsial dan uji F untuk pengaruh simultan, menggunakan bantuan aplikasi IBM SPSS versi 26. Temuan penelitian mengungkapkan bahwa ketiga variabel, brand image, e-wom, dan kualitas produk masing-masing memberikan pengaruf positif dan signifikan dengan brand image sebagai kontributor paling dominan. Ketiga variabel ini secara bersama-sama mampu menjelaskan 44,1% variasi keputusan pembelian, sedangkan sisanya dipengaruhi faktor lain di luar model penelitian. Secara praktis, temuan ini mengisyaratkan pentingnya pelaku usaha menjaga konsistensi kualitas produk, mengoptimalkan pemasaran digital melalui ulasan konsumen, serta memperkuat citra merek guna mendorong pertumbuhan penjualan yang berkelanjutan. </em></p> <p><strong>ABSTRACT</strong></p> <p><em>Dawet Hitam Jembatan Butuh, a traditional culinary specialty from Purworejo, faces challenges in maintaining consumer interest amid intense competition in traditional food industry, while research on influence of brand image, onliner word of mouth (e-wom), and product quality on purchasing decisions for regional culinary specialties remains relatively scarce. This study aims to determine the extent to which brand image, e-wom, and product quality influence purchasing decisions for Dawet Hitam Jembatan Butuh, both individually and collectively. An explanatory quantitative approach we used, with data collected using porpusive sampling. The data were analyzed using multiple linear regression, supplemented by t- test to assess partial effect an F-test for simultaneous effect, with assistance of INM SPSS version 26. The quality each exert a positive and significant influence on purchasing together, these three variables account for 44,1% of the variation in purchasing decisions, while the remainder is influenced by other factors outside the research model. In practical terms, these findings underscore the importance for businesses to maintain consintent product quality and optimize digital marketing through reviews. </em></p> Siti Rahmani Meliana Anna Probowati Anes Arini Copyright (c) 2026 Siti Rahmani, Anna Probowati, Anes Arini https://creativecommons.org/licenses/by-sa/4.0 2026-08-19 2026-08-19 4 3 417 432 10.61896/jeki.v4i3.269 https://journal.tangrasula.com/index.php/jeki/article/view/268 <p><strong>ABSTRAK</strong></p> <p><em>Besarnya dana publik yang dikelola pemerintah desa berpotensi membuka peluang kecurangan seperti pemalsuan atau manipulasi laporan keuangan yang dapat mengancam transparansi, akuntabilitas, dan kepercayaan publik. Karena kajian fraud heptagon theory di tingkat desa masih terbatas penelitian ini menguji pengaruh pressure, opportunity, rationalization, competence, arrogance, culture, dan religiosity terhadap fraudulent financial statement pada laporan keuangan desa butuh, kecamatan butuh, kabupaten purworejo. Menggunakan pendekatan kuantitatif dengan metode survei data dikumpulkan melalui kuesioner dari 23 responden yang terdiri dari perangkat desa, anggota permusyawaratan desa (BPD), pengurus BUMDES, dan tokoh Masyarakat yang terlibat langsung dalam pengelolaan keuangan desa. Data analisis dengan uji validitas, uji reabilitas, regresi linier berganda, uji koefisien determinasi, uji t dan uji f. Hasil analisis menunjukkan bahwa pressure, opportunity, competence, culture, dan religiosity terbukti berpengaruh signifikan terhadap fraudulent financial statement, sedangkan rationalization dan arrogance tidak berpengaruh signifikan. Temuan ini memperkuat relevansi fraud heptagon theory pada sektor publik khususnya pemerintahan desa sebagai dasar peningkatan transparansi, akuntabilitas, dan Langkah pencegahan kecurangan dalam pengelolaan keuangan desa.</em></p> <p><strong>ABSTRACT</strong></p> <p><em>The large amount of public funds managed by village governments creates opportunities for fraudulent financial such as the falsification or manipulation of financial statements. Threatening transparency, accountability, and public trust. sincen studies applying the fraud heptagon theory at the village level remain scare this research examines the influence of pressure, opportunity, rationalization, copetence, arrogance, culture, and religiosity on fraudulent financial statements in butuh village, butuh district, purworejo regency. Using a quantitative survey approach, data were collected from 23 respondents comprising village officials members of the village consultative body (BPD), BUMDES administrators and community leaders directly involved in village financial management. Data were analyzed using validity and reability tests, multiple linier regression, the coefficient of determination test, t - tests and f - tests. The results show that pressure, opportunity, competence, culture, and religiosity significantly influence fraudulent financial statement, while rationalization and arrogance do not these findings reinforce the relevance </em><em>of fraud heptagon theory in the public sector particularly village government as a basic for enhancing transparency, and accountability, and fraud prevention in village financial management</em></p> Diyanty Puspitasari Nursiyami Nursiyami Rusmiyatun Rusmiyatun Copyright (c) 2026 Diyanty Puspitasari, Nursiyami Nursiyami, Rusmiyatun Rusmiyatun https://creativecommons.org/licenses/by-sa/4.0 2026-08-19 2026-08-19 4 3 433 455 10.61896/jeki.v4i3.268 https://journal.tangrasula.com/index.php/jeki/article/view/263 <p><strong>ABSTRAK</strong></p> <p><em>Di Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BTM "Mulia", fluktuasi kinerja karyawan masih diamati dan dianggap dipengaruhi oleh praktik Manajemen Sumber Daya Manusia (SDM), lingkungan kerja, dan kepuasan kerja. Penelitian ini bertujuan untuk menganalisis pengaruh praktik Human Resource Management (HRM) dan lingkungan kerja terhadap kinerja karyawan, dengan kepuasan kerja berfungsi sebagai variabel mediasi di KSPPS BTM "Mulia". Penelitian ini menggunakan pendekatan kuantitatif menggunakan desain penelitian kausal (asosiatif). Jumlah penduduk terdiri dari 38 karyawan KSPPS BTM "Mulia". Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan metode sampling jenuh (total sampling), di mana seluruh anggota populasi dipilih sebagai responden penelitian. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS). Temuan tersebut mengungkapkan bahwa praktik Human Resource Management (HRM) memiliki efek positif dan signifikan terhadap kepuasan kerja karyawan. Sebaliknya, lingkungan kerja tidak berpengaruh signifikan terhadap kepuasan kerja. Praktik HRM juga tidak memiliki efek langsung yang signifikan terhadap kinerja karyawan, sedangkan lingkungan kerja memiliki efek positif dan signifikan terhadap kinerja karyawan. Selain itu, kepuasan kerja tidak berpengaruh signifikan terhadap kinerja karyawan. Analisis mediasi menunjukkan bahwa kepuasan kerja tidak dapat memediasi hubungan antara praktik HRM dan kinerja karyawan, serta antara lingkungan kerja dan kinerja karyawan. Hasil penelitian menunjukkan bahwa peningkatan kinerja karyawan di KSPPS BTM "Mulia" lebih dipengaruhi oleh menciptakan lingkungan kerja yang nyaman, aman, dan kondusif daripada dengan meningkatkan kepuasan kerja. Oleh karena itu, organisasi diharapkan dapat terus meningkatkan kualitas lingkungan kerja dan mengoptimalkan penerapan praktik Manajemen Sumber Daya Manusia untuk mendukung peningkatan kinerja karyawan yang berkelanjutan.</em></p> <p><em> </em></p> <p><strong>ABSTRACT</strong></p> <p><em>At Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BTM "Mulia", fluctuations in employee performance are still observed and are presumed to be influenced by Human Resource Management (HRM) practices, the work environment, and job satisfaction. This study aims to analyze the effect of Human Resource Management (HRM) practices and the work environment on employee performance, with job satisfaction serving as a mediating variable at KSPPS BTM "Mulia". This research employed a quantitative approach using a causal (associative) research design. The population consisted of all 38 employees of KSPPS BTM "Mulia". The sampling technique used was non-probability sampling with a saturated sampling (total sampling) method, in which all members of the population were selected as research respondents. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The findings reveal that Human Resource Management (HRM) practices have a positive and significant effect on employees' job satisfaction. In contrast, the work environment does not significantly affect job satisfaction. HRM practices also do not have a significant direct effect on employee performance, whereas the work environment has a positive and significant effect on employee performance. Furthermore, job satisfaction does not significantly affect employee performance. The mediation analysis indicates that job satisfaction is unable to mediate the relationship between HRM practices and employee performance, as well as between the work environment and employee performance. The results indicate that improving employee performance at KSPPS BTM "Mulia" is influenced more by creating a comfortable, safe, and conducive work environment than by increasing job satisfaction. Therefore, the organization is expected to continuously improve the quality of the work environment and optimize the implementation of Human Resource Management practices to support sustainable employee performance improvement.</em></p> M. Aminur Rokhman Noer Rafikah Zulyanti Abdul Majid Copyright (c) 2026 M. Aminur Rokhman, Noer Rafikah Zulyanti, Abdul Majid https://creativecommons.org/licenses/by-sa/4.0 2026-08-19 2026-08-19 4 3 456 479 10.61896/jeki.v4i3.263 https://journal.tangrasula.com/index.php/jeki/article/view/262 <p><strong>ABSTRAK</strong></p> <p><em>Perkembangan e-commerce telah mengubah perilaku masyarakat dalam berbelanja. Keberadaan Electronic Word of Mouth berupa </em><em>tanggapan</em><em>, komentar, </em><em>serta</em><em> penilaian dari pengguna lain, serta Fear of Missing Out dapat mendorong terjadinya Impulse Buying.</em><em> Penelitian ini disusun dengan tujuan guna menganalisis pengaruh Electronic Word of Mouth dan Fear of Missing Out terhadap Impulse Buying pada Pengguna Shopee di Kota Depok. Penelitian ini menerapkan metode kuantitatif yang didukung oleh pendekatan asosiatif berdasarkan data yang dikumpulkan dengan menyebarkan kuesioner ke 100 pengguna Shopee di Kota Depok sebagai responden. Prosedur analisis data yang diterapkan adalah uji t, uji F, dan uji koefisien determinasi. Hasil penelitian mengungkapkan bahwa Electronic Word of Mouth berpengaruh positif serta signifikan terhadap Impulse Buying. Hal ini mengindikasikan bahwa secara parsial Electronic Word of Mouth dapat meningkatkan Impulse Buying melalui ulasan dan informasi produk. Sedangkan Fear of Missing Out juga mempunyai pengaruh yang positif dan signifikan terhadap Impulse Buying, sehingga meningkatkan kecenderungan pembelian impulsif. Kedua variabel independen yaitu Electronic Word of Mouth dan Fear of Missing Out, secara simultan </em><em>berpengaruh</em><em> signifikan terhadap Impulse Buying pada pengguna Shopee di Kota Depok. Temuan penelitian ini memiliki manfaat praktis bagi Shopee dan pelaku usaha yang berjualan di platform Shopee untuk meningkatkan kualitas informasi produk, ulasan pelanggan, dan strategi promosi guna mendorong Impulse Buying.</em></p> <p><strong>ABSTRACT</strong></p> <p>The growth of e-commerce has changed people’s shopping behavior. Electronic Word of Mouth in the form of feedback, comments, and ratings from other users along with the Fear of Missing Out, can drive impulse buying. This study was designed to analyze the influence of Electronic Word of Mouth and Fear of Missing Out on impulse buying among Shopee users in Depok. This study employed a quantitative method supported by an associative approach based on data collected by distributing a questionnaire to 100 Shopee users in Depok as respondents. The data analysis procedures applied were the t-test, F-test, and coefficient of determination test. The results reveal that Electronic Word of Mouth has a positive and significant effect on impulse buying. This indicates that, in part, Electronic Word of Mouth can increase impulse buying through product reviews and information. Meanwhile, Fear of Missing Out also has a positive and significant effect on impulse buying, thereby increasing the tendency toward impulsive purchases. Both independent variables Electronic Word of Mouth and Fear of Missing Out simultaneously have a significant effect on impulse buying among Shopee users in Depok. The findings of this study have practical implications for Shopee and businesses selling on the Shopee platform to improve the quality of product information, customer reviews, and promotional strategies in order to encourage impulse buying. </p> Destia Nur Safitri Wangsit Supeno Copyright (c) 2026 Destia Nur Safitri, Wangsit Supeno https://creativecommons.org/licenses/by-sa/4.0 2026-08-19 2026-08-19 4 3 480 499 10.61896/jeki.v4i3.262 https://journal.tangrasula.com/index.php/jeki/article/view/236 <p><strong>ABSTRAK</strong></p> <p><em>Permasalahan utama dalam organisasi publik adalah bagaimana mempertahankan pegawai berpengalaman agar tetap loyal, khususnya ketika motivasi kerja, lingkungan kerja, dan disiplin kerja menghadapi tantangan dalam mendukung kepuasan kerja. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, lingkungan kerja, dan disiplin kerja terhadap retensi pegawai melalui kepuasan kerja pada Badan Pendapatan Daerah Kabupaten Kutai Timur. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling, melibatkan 61 responden yang memiliki masa kerja minimal 15 tahun. Data dikumpulkan melalui kuesioner dan observasi, kemudian dianalisis dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa lingkungan kerja dan disiplin kerja berpengaruh positif dan signifikan terhadap kepuasan kerja, sedangkan motivasi tidak berpengaruh signifikan. Selanjutnya, kepuasan kerja berpengaruh positif dan signifikan terhadap retensi pegawai, serta terbukti memediasi pengaruh lingkungan kerja dan disiplin kerja terhadap retensi pegawai. Implikasi penelitian ini menegaskan bahwa kepuasan kerja merupakan faktor kunci dalam memperkuat loyalitas pegawai, sehingga organisasi perlu berkontribusi pada penciptaan lingkungan kerja yang kondusif dan peningkatan disiplin kerja sebagai strategi retensi jangka panjang</em>.</p> <p><strong>ABSTRACT</strong></p> <p><em>The main issue in public organizations is how to retain experienced employees to remain loyal, particularly when work motivation, work environment, and work discipline face challenges in supporting job satisfaction. This study aims to analyze the effect of motivation, work environment, and work discipline on employee retention through job satisfaction at the Regional Revenue Agency of Kutai Timur Regency. The research method applied a quantitative approach with purposive sampling, involving 61 respondents who had a minimum of 15 years of service. Data were collected through questionnaires and observations, then analyzed using Partial Least Square (PLS). The results indicate that work environment and work discipline have a positive and significant effect on job satisfaction, while motivation has no significant effect. Furthermore, job satisfaction has a positive and significant effect on employee retention and is proven to mediate the influence of work environment and work discipline on retention. The implication of this study emphasizes that job satisfaction is a key factor in strengthening employee loyalty, so organizations need to contribute to creating a conducive work environment and improving work discipline as a long-term retention strategy.</em></p> Winny Susanti Alwie Ausy Riana Efendi Rahmanto Irma Irma Copyright (c) 2026 Winny Susanti Alwie, Ausy Riana, Efendi Rahmanto, Irma Irma https://creativecommons.org/licenses/by-sa/4.0 2026-08-20 2026-08-20 4 3 500 521 10.61896/jeki.v4i3.236 https://journal.tangrasula.com/index.php/jeki/article/view/235 <p><strong>ABSTRAK</strong></p> <p><em>Produktivitas organisasi publik di era digital menghadapi tantangan berupa rendahnya kompetensi digital dan keterbatasan adaptabilitas pegawai dalam merespons perubahan lingkungan kerja. Fenomena ini terlihat pada Sekretariat DPRD Kabupaten Kutai Timur, di mana transformasi digital birokrasi menuntut pegawai untuk memiliki kemampuan belajar cepat (learning agility) agar kinerja organisasi tetap optimal. Permasalahan muncul karena tidak semua pegawai memiliki kesiapan digital maupun kemampuan beradaptasi, sehingga diperlukan kajian empiris mengenai faktor-faktor yang memengaruhi kinerja organisasi dengan learning agility sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis jalur (path analysis) berbantuan SPSS 25. Populasi penelitian berjumlah 335 pegawai, namun setelah penerapan rumus Slovin dan proses validasi data, jumlah responden yang layak dianalisis menjadi 182 orang. Gugurnya sebagian responden disebabkan oleh ketidaklengkapan pengisian kuesioner dan inkonsistensi jawaban, sehingga hanya data yang valid digunakan dalam analisis. Teknik sampling yang diterapkan adalah non-probability sampling dengan kategori proportional random sampling, sesuai karakteristik populasi yang berstrata secara proporsional. Hasil penelitian menunjukkan bahwa kompetensi digital berpengaruh positif terhadap learning agility, sementara adaptabilitas tidak berpengaruh terhadap learning agility. Sebaliknya, adaptabilitas dan learning agility terbukti berpengaruh positif terhadap kinerja organisasi, sedangkan kompetensi digital tidak berpengaruh langsung terhadap kinerja organisasi. Temuan ini mengimplikasikan bahwa dalam konteks birokrasi pemerintahan, learning agility berperan sebagai mekanisme penting yang menjembatani kompetensi digital dan adaptabilitas dengan kinerja organisasi. Kontribusi penelitian ini adalah memberikan perspektif baru bahwa investasi pada pengembangan learning agility lebih strategis dibandingkan sekadar peningkatan kompetensi digital, karena learning agility terbukti menjadi faktor penentu keberhasilan adaptasi organisasi terhadap perubahan lingkungan.</em></p> <p><strong>ABSTRACT</strong></p> <p><em>Organizational productivity in the public sector during the digital era faces challenges such as limited digital competence and insufficient adaptability among employees in responding to dynamic work environments. This phenomenon is evident in the Secretariat of the Regional House of Representatives (DPRD) of Kutai Timur Regency, where digital transformation in bureaucracy requires employees to possess strong learning agility to maintain organizational performance. The problem arises because not all employees are digitally ready or adaptable, creating the need for an empirical study on the factors influencing organizational performance with learning agility as an intervening variable. This study employed a quantitative approach using path analysis supported by SPSS 25. The population consisted of 335 employees; however, after applying Slovin’s formula and validating the data, only 182 respondents were deemed eligible for analysis. The reduction in sample size was due to incomplete questionnaire responses and inconsistent answers, ensuring that only valid data were analyzed. The sampling technique used was non-probability sampling with proportional random sampling, appropriate for a population that is heterogeneous and stratified proportionally. The findings reveal that digital competence has a positive effect on learning agility, while adaptability does not significantly influence learning agility. Conversely, adaptability and learning agility positively affect organizational performance, whereas digital competence does not directly impact organizational performance. These results imply that in the context of government bureaucracy, learning agility plays a crucial role as a bridging mechanism between digital competence, adaptability, and organizational performance. The contribution of this study lies in highlighting that investment in developing learning agility is more strategic than merely enhancing digital competence, as learning agility proves to be the key determinant of organizational adaptability and performance in a changing environment</em></p> Verdy Sarangnga RR Tri Gunarti Ningrum Nurlianti Nurlianti Nely Nely Copyright (c) 2026 Verdy Sarangnga, RR Tri Gunarti Ningrum, Nurlianti Nurlianti, Nely Nely https://creativecommons.org/licenses/by-sa/4.0 2026-08-20 2026-08-20 4 3 522 538 10.61896/jeki.v4i3.235