JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES

PENGARUH KEWAJARAN HARGA DAN KUALITAS JASA TERHADAP PENETAPAN HARGA JASA PADA CLEDS.ID SIDOARJO

2026-10-14T05:24:33+00:00

This study aims to analyze the effects of price fairness and service quality on service pricing at Cleds.id Sidoarjo, both partially and simultaneously. This research employed a quantitative approach with an associative research design. The population consisted of 182 Cleds.id member customers who claimed their membership benefits during January–December 2025. A sample of 125 respondents was selected using the Slovin formula and purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using SPSS, including multiple linear regression, t-test, F-test, and the coefficient of determination. The results indicate that price fairness and service quality individually have positive and significant effects on service pricing, with regression coefficients of 0.710 and 0.279, respectively. Simultaneously, both variables have a significant effect on service pricing, with an F-statistic of 300.927 and a p-value below 0.001. The coefficient of determination of 0.831 indicates that 83.1% of the variation in service pricing is explained by price fairness and service quality, while the remaining 16.9% is attributable to factors outside the research model. These findings highlight the importance of considering customer perceptions of price fairness and service quality when evaluating pricing policies in the shoe-care service industry.

PENGARUH LITERASI DIGITAL DAN PENGGUNAAN TEKNOLOGI AI TERHADAP HASIL BELAJAR MAHASISWA AKUNTANSI DI STIE MAHARDHIKA SURABAYA

2026-10-06T08:31:47+00:00

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Literasi Digital (X1) dan Penggunaan Teknologi AI (X2) terhadap Hasil Belajar Mahasiswa Akuntansi (Y) di STIE Mahardhika Surabaya, baik secara parsial maupun simultan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif kausal. Populasi penelitian adalah seluruh mahasiswa Program Studi Akuntansi STIE Mahardhika yang terdaftar aktif pada semester genap Tahun Akademik 2025/2026 sebanyak 328 mahasiswa. Sampel ditentukan menggunakan rumus Slovin dengan teknik random sampling, sehingga diperoleh 180 mahasiswa sebagai responden. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan program IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa secara parsial, Literasi Digital berpengaruh positif dan signifikan terhadap Hasil Belajar (t hitung = 11,108 > t tabel 1,973; sig. 0,000 < 0,05), demikian pula Penggunaan Teknologi AI (t hitung = 4,680 > t tabel 1,973; sig. 0,000 < 0,05). Secara simultan, kedua variabel bebas juga berpengaruh signifikan terhadap Hasil Belajar (F hitung = 133,657 > F tabel 3,05; sig. 0,000 < 0,05), dengan kontribusi sebesar 59,7% (Adjusted R Square = 0,597), sedangkan sisanya 40,3% dijelaskan oleh variabel lain di luar model penelitian ini. Hasil ini menunjukkan bahwa Literasi Digital memberikan kontribusi pengaruh yang lebih besar dibandingkan Penggunaan Teknologi AI terhadap Hasil Belajar Mahasiswa Akuntansi.

PENGARUH PENGETAHUAN SISTEM INFORMASI, KUALITAS SISTEM, DAN KEAMANAN TRANSAKSI TERHADAP PENGGUNAAN E-WALLET SEBAGAI MEDIA TRANSAKSI KEUANGAN PADA GENERASI Z

2026-10-08T14:07:31+00:00

The rapid adoption of digital financial technology, particularly e-wallets, among Generation Z as digital natives has raised the need to examine the factors influencing their use as a financial transaction medium. This research is directed at investigating how information system knowledge, system quality, and transaction security on e-wallet usage among Generation Z, in both partial and simultaneous terms. Data were gathered quantitatively by means of a survey, with questionnaires handed out to 400Generation Z respondents who use e-wallets, with data analyzed through multiple linear regression using SPSS after validity, reliability, and classical assumption tests were conducted. All three independent variables, namely information system knowledge, system quality, and transaction security, were found to significantly and positively affect e-wallet usage, through separate (t-test) and combined (F-test) testing. The Adjusted R Square of 0.163 shows that 16.3% of the variation in e-wallet usage is explained by these variables, leaving 83.7% to be shaped by external influences. Accordingly, it may be concluded that service providers and policymakers can foster greater e-wallet adoption among Generation Z by promoting digital literacy, improving service quality, and reinforcing system security.

Pengaruh Modal, Persediaan, dan Biaya Gaji Karyawan terhadap Laba Bersih di Koperasi Sekolah X Tahun 2024–2026

2026-10-06T07:11:25+00:00

This study aims to analyze the effect of capital, inventory, and employee salary costs on net profit at Koperasi Sekolah X for the 2024–2026 period. The research uses a quantitative method with documentation as the data collection technique. The data consist of financial records for the 2024–2026 period. Data analysis includes classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination using SPSS. The results show that capital has a significant effect on net profit with a significance value of 0.029. Inventory has a significant effect on net profit with a significance value of 0.000 and a negative direction. Employee salary costs also have a significant effect on net profit with a significance value of 0.000 and a positive direction. Simultaneously, capital, inventory, and employee salary costs have a significant effect on net profit. These findings indicate that financial management of capital, inventory, and employee salary costs is closely related to changes in the net profit of the cooperative during the research period.