Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Influence Product Quality, Sevice Quality, Perceived Price, Customer Satisfaction Towards Customer Loyalty: A Case Study of Supermarket Retail
Get PDFThis study aims to analyze the influence of Product Quality, Service Quality, Perceived Price, and Customer Satisfaction on Customer Loyalty in the supermarket retail industry in Indonesia. This study is based on the Stimulus-Organism-Response (S-O-R) theory, which explains how external stimuli such as product quality, service, and price can influence consumers' internal responses in the form of satisfaction, which ultimately affects loyalty. The research method used is a quantitative approach with a causal research type. Primary data was obtained by distributing questionnaires to 276 respondents who are supermarket consumers in various regions of Indonesia. Data analysis was performed using multiple linear regression with SPSS software. The results showed that Product Quality, Service Quality, and Perceived Price had a positive and significant effect on Customer Loyalty, while Customer Satisfaction did not have a significant effect on Customer Loyalty. These findings indicate that consumer loyalty is more influenced by product quality, service, and price than by satisfaction alone. The managerial implications of this study emphasize the importance of supermarket management to improve product and service quality, set competitive pricing policies, and build long-term relationships with customers through loyalty programs
Analyzing The Influence Of Corporate Financial Performance And Inflation On Stock Price Movements (An Empirical Study Of Mining Companies On The Indonesia Stock Exchange)
Get PDFThis study aims to examine the influence of internal financial variables—namely liquidity, solvency, and profitability—and external factors in the form of inflation on stock prices (Hrg_Shm) using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The results of the path analysis indicate that the three internal variables have a positive influence on stock prices, but do not reach a statistically significant level (p-value > 0.05), indicating that a company's internal financial performance has a limited contribution in determining stock market valuations in the Indonesian economic context. Conversely, inflation is proven to have a positive and statistically significant impact (t-statistic > 1.96; p-value < 0.05), reflecting the role of moderate inflation as an indicator of economic growth expectations that drive stock price increases. The developed model has an R² value of 0.028, which indicates low explanatory capacity, underscoring the limitations of the variables used in explaining stock price fluctuations. The implication is that financial market practitioners are asked to consider macroeconomic factors—especially inflation stability—as a primary consideration in making investment decisions. As a direction for further research, it is recommended to use time-series data to strengthen the validity of the model and analyze the long-term dynamics of stock price movements in more depth
Fraud as a Social Construction: Qualitative Findings on the Role of Opportunity and Gender Dynamics in Accounting Practices
Get PDFThis study explores fraud as a socially constructed phenomenon shaped by individual experiences, organizational contexts, and gendered dynamics within accounting practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews with auditors, practitioners, and academics to understand how meanings of fraud are formed, negotiated, and enacted. The findings reveal that opportunity remains the most dominant driver of fraudulent behavior, transcending gender boundaries. While participants initially associated fraud cases with male perpetrators due to media representation and structural exposure, the study shows that both men and women share equal potential to commit fraud when opportunities emerge. Gender differences appear not in the propensity to engage in fraud, but in access to roles, visibility, and situational pressures that shape exposure to such opportunities. The study contributes to a deeper understanding of fraud beyond traditional rational-choice models by emphasizing its socio-cultural embeddedness. Implications highlight the need for organizations to address structural factors that create opportunities for fraud and to reconsider gendered assumptions embedded within fraud risk assessments
Systematic Literature Review: The Profitability Of Liquidity Leverage On Company Value
Get PDFResearch objectives: This study aims to evaluate the correlation between profitability, liquidity, leverage, and corporate value, while investigating the impact of tax avoidance and Good Corporate Governance (GCG) as additional variables that influence financial performance.
Method/Approach: The methodology used is a Systematic Literature Review (SLR), which analyzes eight scientific articles indexed by Sinta and Garuda from 2018 to 2024. Each article is evaluated based on topic relevance, research methodology, and empirical results.
Results: The study shows that profitability has a positive and significant impact on firm value, as it indicates a company's ability to generate consistent profits. Liquidity is crucial for maintaining financial stability; however, excessive liquidity can reduce operational efficiency. Leverage has a dual effect: judicious use of debt can increase firm value through the capital multiplier effect, while excessive leverage increases the risk of bankruptcy. Furthermore, tax avoidance affects firm value both directly and indirectly; this strategy can increase short-term profits while creating reputational risks. Governance, culture, and growth (GCG) and business size have been shown to enhance the correlation between financial performance and firm value by encouraging greater transparency and accountability.
Practical Implications: practical implications for corporate management to maintain a balance between profitability, liquidity, and leverage.
Originality/Novelty: This research has a strong element of novelty compared to previous research because it combines a systematic literature review (SLR) approach with a very specific focus on the relationship between profitability, liquidity, leverage, and firm value during the period 2016–2025
Systematic Literature Review : The Role Of Financial Reports In Improving Government Accountability And Transparency
Get PDFThis study aims to identify and analyze the role of financial reports in realizing transparency and accountability in local governments through a Systematic Literature Review (SLR) approach. The main focus of this study is to map trends, themes, methods, and research gaps related to accountability and transparency in public sector financial reporting in Indonesia. This study is a Systematic Literature Review (SLR) of 20 scientific articles selected from a total of 1,310 articles obtained through the SINTA-accredited national journal database and several internationally indexed sources. The analysis was conducted descriptively by examining the thematic focus, research methods, and empirical relevance between financial reports, transparency, and public accountability in the 2016-2025 period. The results of the study indicate that financial reports play a significant role in improving government accountability and transparency. Analysis of research from 2016-2025 revealed that the quality of report presentation, information accessibility, and the implementation of electronic financial systems such as e-budgeting and SIPD consistently strengthen transparency, efficiency, and public trust. However, challenges remain, including limited human resources, system integration, and public literacy. Overall, financial reports serve a strategic function as an instrument for establishing transparent and accountable governance. The findings of this study emphasize the importance of financial reports as a strategic tool in strengthening public trust and accountability in local governments. The results can serve as a reference for local governments in strengthening financial reporting systems, digitizing fiscal information, and increasing the capacity of public finance officials. This study provides novelty in the form of a systematic mapping of research trends, directions, and gaps regarding the relationship between financial reports, transparency, and public sector accountability in Indonesia, and offers directions for further research related to the digitalization and transformation of financial reporting
Systematic Literature Review: Audit Committee on Audit Report Lag
Get PDFThis study aims to review articles related to the effect of the audit committee on audit report lag. A bibliometric-based Systematic Literature Review (SLR) method is employed to identify, evaluate, and synthesize relevant empirical findings from the reputable Scopus database. The literature search was conducted using a combination of the keywords “audit committee” and “audit report lag.” Of the 64 articles initially identified, 20 articles met the inclusion criteria after a screening process using the PRISMA protocol. The findings indicate that audit report lag is an important indicator of reporting quality, influenced by a combination of firm-level internal factors, auditor characteristics, and governance mechanisms. Several studies position the audit committee as a governance mechanism that affects not only the quality of financial reporting but also the speed with which reports reach the market. The impact of the audit committee on audit report lag is not one-directional: a committee that is “strong but overly busy” may prolong the process, whereas a committee that is independent, expert, focused, and led by a competent chairperson can act as a key catalyst in improving the timeliness of financial reporting
The Effect Of Perceived Usefulness, Perceived Security Risk, Perceived Privacy Risk, And Perceived Ease Of Use On Trust And Usage Intention Of The Grabfood Dine-Out Deals Feature In Indonesia
Get PDFThe accelerated integration of digital technology into everyday consumer activities has transformed how individuals engage with food service platforms in Indonesia. One of the innovations introduced by Grab is the GrabFood Dine-Out Deals (DOD) feature, which enables users to purchase promotional dining vouchers directly through the application and redeem them at partner restaurants. Despite its functional benefits, user adoption of this feature remains limited, prompting questions regarding the determinants of users’ trust and behavioral intention. This study examines the influence of Perceived Usefulness, Perceived Security Risk, Perceived Privacy Risk, and Perceived Ease of Use on Trust and Usage Intention of the DOD feature. A quantitative approach was employed with 300 respondents meeting predetermined criteria. Structural Equation Modeling via SmartPLS was used for hypothesis testing. Empirical results show that Perceived Ease of Use, Perceived Security Risk, and Perceived Privacy Risk exert significant effects on Trust, whereas Perceived Usefulness does not. Furthermore, Trust and Perceived Ease of Use significantly influence Usage Intention. The findings underscore that users emphasize safety, privacy assurance, and ease when evaluating dine-in promotional technologies
Strategy To Enhance Organizational Capability Of PT Graha Sarana Duta In Preparing Corporate Property Company's Digital Transformation
Get PDFDigital transformation is a strategic necessity that cannot be avoided in the era of technological disruption, including in the property sector. PT Graha Sarana Duta (GSD), a subsidiary of PT Telkom Indonesia engaged in property management, faces challenges such as uneven digitalization across directorates, limited system integration, varying levels of human resource readiness, and suboptimal infrastructure. This study aims to assess GSD’s level of digital transformation readiness using the Digital Maturity Model (DMM), identify key obstacles encountered, and formulate managerial strategies that align with the company’s business characteristics and organizational structure. This research employed a qualitative method through in-depth interviews, field observations, and document studies, involving 15 key informants from four strategic directorates: Operation, Business, Finance and Risk Management, and Planning. All informants have direct responsibilities in operations, finance, marketing, and planning processes, providing a comprehensive perspective on digital readiness across all areas. The findings indicate that GSD’s digital readiness is at an intermediate level, with several business processes already digitized, yet system integration and human resource capability enhancement remain necessary. Major challenges include limited infrastructure, resistance to the digitalization roadmap, and a lack of continuous training. Recommended strategies include strengthening digital leadership, accelerating system integration, improving competencies through structured training, and fostering a data-driven, collaborative work culture
Analysis of the Water Quality Status of the Belalo River in Lasolo District, North Konawe Regency
No full textThe existence of land use around rivers can affect the quality of river water. Various land uses, such as agricultural land and residential areas, accompanied by diverse activities such as sago processing, washing, and bathing, can impact river quality and public health risks. This study aims to determine the water quality status of the Belalo River in Lasolo District, North Konawe Regency, using the pollution index method as regulated in the Decree of the Minister of Environment of the Republic of Indonesia Number 115 of 2003 concerning Guidelines for Determining Water Quality Status. This research method refers to the class II quality standards set out in the Government Regulation of the Republic of Indonesia Number 22 of 2021 concerning the Administration of Environmental Protection and Management. The research was conducted in June 2025. The results of this study indicate that Station I falls into the category of meeting quality standards with a Pollution Index value of 0.51. Station II falls into the category of meeting quality standards with a Pollution Index value of 0.48, and Station III falls into the category of meeting quality standards with a Pollution Index value of 0.85. The parameter that does not meet class II quality standards is a chemical parameter, namely Biochemical Oxygen Demand (BOD), which is present at Station III
The Relationship Between Factors Forming Work Safety Culture And Safety Behavior At Pt Dok Dan Perkapan Surabaya Hull Construction Unit
No full textConstruction is a high-risk activity that can lead to accidents. Workplace accidents can be caused by unsafe behavior. One way to reduce workplace accidents is by establishing a safety culture. A safety culture can be formed through the presence of factors that shape a safety culture. This study aims to examine the relationship between factors that shape a safety culture and safety behavior. This study is descriptive, observational, and uses a cross-sectional design. The population in this study was 73 respondents, and data were collected using a questionnaire. The independent variables were management commitment, occupational safety and health regulations and procedures, communication, competence, worker involvement in occupational safety and health, and the worker's social environment, while the dependent variable was safety behavior. the results showed that factors that shape a safety culture with a strong but weak relationship to safety behavior were management commitment, occupational safety and health regulations and procedures, and worker involvement. Factors that shape a safety culture that have a strong relationship to safety behavior were communication (c = 0.414) and the worker's social environment (c = 0.477). It is recommended that companies optimize safety culture through communication and the social environment of workers by holding safety talks and safety inductions