Ekspektra : Jurnal Bisnis dan Manajemen

Analysis of Madura Culinary MSME Business Performance: Moderation of Financial Inclusion on Financial Capital and Financial Literacy

2025-04-22T14:39:16+07:00

This study intends to investigate the impact of financial capital and financial literacy on MSME firm performance, with financial inclusion as a moderating variable. The methodology used is quantitative, with descriptive and associative approaches. The data in this study were collected from September to October through interviews and filling out questionnaires by culinary MSME players in Madura, including Bangkalan, Sampang, Pamekasan, and Sumenep districts, with a total population of 85. This study used a random sample approach determined using the Slovin formula and has a 5% error rate (0.05). So, this study's sample size totaled 71 culinary MSME players in Madura. Data analysis using Partial Least Squares (PLS) processed using SmartPLS 4. This study demonstrates that financial literacy and capital majorly impact the business performance of culinary MSMEs in Madura. Financial capital helps increase business scale and market access, while financial literacy enables more effective financial management. Financial inclusion strengthens the link between financial capital and business performance while weakening the link between financial literacy and business performance. This implies that financial inclusion needs to be balanced with financial literacy so that MSME actors can optimally utilize financial services. Suggestions are given to improve financial literacy and expand access to financial services for MSMEs.

The Effect of e-Samsat Services and Tax Knowledge on Motor Vehicle Taxpayer Compliance with Tax Socialization as a Moderator

2025-04-22T14:39:09+07:00

Taxes are one source of state income that is used to implement development, both central development and regional development. One of the provincial taxes that plays a role in regional revenue receipts is the motor vehicle tax (PKB). Based on the data obtained, the amount of motor vehicle tax revenue in Paser Regency each year still does not meet the target set by the local government. Some taxpayers still have not complied with their obligations to pay motor vehicle tax. In an effort to improve taxpayer compliance, the government has launched an innovation in the form of an e-Samsat service that aims to provide convenience in paying motor vehicle tax. Apart from e-Samsat services, one of the things that can influence taxpayer compliance is the taxpayer's knowledge of taxation. The greater the taxpayer’s knowledge of taxation, the greater the taxpayer's compliance. The government can carry out tax outreach to increase taxpayer knowledge. This research aims to test and analyze the influence of e-Samsat services and tax knowledge on motor vehicle taxpayer compliance with tax socialization as a moderator. This research is quantitative, using a Likert scale. The number of samples used in this research was 100 respondents, and the sampling technique used was purposive sampling, and data was collected using the questionnaire method. Data analysis used SmartPLS Version 3.2.9 software. The results of this study indicate that e-Samsat services have a positive and significant influence on Motor Vehicle Taxpayer Compliance. The existence of e-Samsat services can provide convenience and benefits to taxpayers when making motor vehicle tax payments. Tax knowledge has a positive and significant influence on motor vehicle taxpayer compliance. Deep knowledge and understanding of taxation can increase taxpayer compliance. Tax socialization cannot moderate e-Samsat Services and Tax Knowledge on Motor Vehicle Taxpayer Compliance. Socialization is less effective because it has not been carried out routinely, and direct socialization is still rare.

Applications Artificial Intelligence (AI) and Machine Learning (ML) in the Mobile Banking Services Industry: A Bibliometric Review

2025-04-22T14:39:01+07:00

This study aims to explore the research on AI and ML Applications in Mobile Banking Industry Services conducted by previous researchers. Data was collected from the Scopus database using five keywords with the addition of terms and phrases, namely OR and AND according to the researcher's theme. The search results resulted in 283 publications on related issues. The data was analyzed using the VOS-Viewer and Biblioshiny applications in R-Studio. The results of the bibliometric analysis with biblioshiny describe the five categories identified by the researchers, namely: articles, sources, authors, institutions and countries described in each of the 10 most relevant images. Meanwhile, the results of bibliometric analysis with VOS-Viewer are described using Co-occurrence with item analysis of all keywords, which shows that Artificial Intelligence and Machine Learning citations are often used or encountered in research. So, the results of the study show an explanation that among the five categories, there are relationships with each other that have been identified, including the development of articles every year, which shows that in a period of 5 years, there has been a fairly rapid increase, especially in 2023-2024. There is the most dominant relevant source among other sources, namely Lecture Notes in Networks and Systems, connected with the most relevant institutions shown in Christ (Deemed To Be University), as well as showing scientific production in various countries, one of which is India, this can be a source of insight for new researchers in the growing future.

Mediation of Customer Trust: The Effect of Product Variety and E-WOM on Repurchase Intention

2025-04-22T14:38:55+07:00

Increasingly dynamic lifestyles and high social expectations have driven personal appearance to become a priority. As a result, the use of cosmetics and skincare products, especially among young professionals, has increased rapidly. An attractive appearance is now seen as the most important asset affecting self-confidence. SKINTIFIC, as one of the leading skincare and cosmetics brands, faces the challenge of increasing customer repurchase interest through product variations and electronic word of mouth (E-WOM). This study aims to analyze the effect of product variety and electronic word of mouth (E-WOM) on repurchase intention, with customer trust as a mediator. The research was conducted in Jepara using quantitative methods and purposive sampling techniques with PLS-SEM to process data from 144 respondents who have purchased SKINTIFIC products. The research shows that product variety and E-WOM both contribute positively to customer intention to repurchase. E-WOM has a stronger influence than product variety in building customer trust. Customer trust plays an important role as a mediator that can improve the relationship between product variations and E-WOM variables on repurchase intention. Based on the research results, companies need to pay attention to product variation strategies that are innovative and relevant to consumer needs and further strengthen e-WOM through positive reviews and customer trust.

Service Quality And Price Fairness On Repurchase Decisions Through Mediation Of Customer Satisfaction

2025-04-22T14:38:50+07:00

This study examines the influence of service quality and price fairness on repurchase decisions using customer satisfaction as a mediating factor. The study was conducted at PT Kencana Maju Bersama in Prambatan Lor, Kudus. A quantitative approach was used, with data collected through a questionnaire distributed via Google Forms. This study’s population consists of all PT Kencana Maju Bersama consumers, estimated at 1,000 based on sales records from late 2024. The sample consisted of 150 respondents, selected using the Slovin formula with the accidental sampling method, where respondents were chosen based on availability at the time of data collection. Data analysis was carried out utilizing Smart PLS 4.0. The findings indicate that service quality and price fairness have a significant positive effect on repurchase decisions. Additionally, both service quality and price fairness positively influence customer satisfaction. Furthermore, customer satisfaction mediates the relationship between service quality and repurchase decisions, and between price fairness and repurchase decisions. These findings highlight the critical role of service quality, fair pricing, and customer satisfaction in shaping consumer purchasing behavior. Businesses should focus on improving these factors to enhance customer loyalty and drive better purchasing outcomes.

Analysis of Work Environment, Work Motivation, and Workload on Employee Performance with Communication as a Moderating Variable at the Surakarta City Manpower Office

2025-04-22T14:38:44+07:00

This study explores how the work environment, work motivation, and workload influence employee performance, with communication as a moderating factor. The research was conducted with 45 employees from the Surakarta City Manpower Office (DISNAKER) using a non-probability sampling method and a saturated sampling technique. The data was analyzed using Partial Least Squares (PLS), which included both outer and inner model analyses. The findings revealed that the work environment, work motivation, and workload all have a positive and significant effect on employee performance. On the other hand, communication was found to have a negative and significant effect on employee performance. Interestingly, communication did not act as a moderator in the relationship between the work environment, work motivation, workload, and employee performance. The results suggest that creating a positive work environment is key to improving employee performance, as it ensures safety and comfort, helping employees perform their tasks more effectively. Balancing workload is also important. Too much can lead to burnout, while too little can cause disengagement. Clear and effective communication is essential to ensure smooth collaboration, but this study highlights that communication alone may not always resolve performance issues.

Financial Literacy and Perceived Risk on Investment Intention in BPR BKK Jepara with Financial Technology as an Intervening Variable

2025-04-22T14:38:37+07:00

This study examines the influence of financial literacy, perceived risk, and financial technology on investment intention among employees of PT. BPR BKK Jepara (Perseroda), with financial technology as a mediating variable. Using a quantitative approach, data were collected through questionnaires distributed via Google Forms. The sample size was determined using Slovin's formula, resulting in 148 respondents, selected through accidental sampling. Structural Equation Modeling-Partial Least Squares (SEM-PLS) was utilized to analyze the relationships between the variables. The findings reveal that financial literacy and perceived risk significantly influence investment intention and financial technology adoption. Furthermore, financial technology positively mediates the relationship between financial literacy and investment intention, and between perceived risk and investment intention. This indicates that the adoption of financial technology enhances the impact of financial literacy and perceived risk on investment intention. These results underscore the importance of improving financial literacy and addressing perceived risks to encourage financial technology adoption and promote investment interest. The study provides actionable recommendations for organizations to implement financial literacy programs and enhance trust in financial technology through security and transparency. These findings also have implications for policymakers to design initiatives that foster financial inclusion and investment participation.