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FINANCIAL LITERACY AND PERCEIVED EASE OF QRIS USE IN THE CASHLESS ERA Indra Yani; Catur Fatchu Ukhriyawati; Rizki Eka Putra
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20152259

Abstract

The rapid expansion of digital payment systems has accelerated the transition toward a cashless society, with QRIS (Quick Response Code Indonesian Standard) emerging as a key innovation in Indonesia. Despite its widespread availability, adoption levels vary among users, indicating the influence of underlying behavioral and cognitive factors. This study examines the relationship between financial literacy and perceived ease of QRIS use, and how these factors influence behavioral intention to adopt the system. Using a structured survey approach, data were collected from Generation Z users, consumers, and small business actors. The study applies regression and Structural Equation Modeling (SEM) to analyze the relationships among financial literacy, perceived ease of use, and adoption intention. The findings reveal that financial literacy significantly enhances perceived ease of use, which in turn positively influences behavioral intention to use QRIS. Additionally, perceived ease of use acts as a key mediator in this relationship. The study highlights the importance of both user knowledge and system design in promoting digital payment adoption. It contributes to the literature on financial technology and consumer behavior by providing an integrated perspective on digital payment acceptance. The findings suggest that improving financial literacy and system usability can significantly
STRENGTHENING EMPLOYEE COMMITMENT THROUGH FLEXIBLE WORK MODELS AND SUSTAINABLE HR PRACTICES IN INDONESIA STARTUPS Iswahyudi; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20158805

Abstract

This study examines the role of flexible work models and sustainable HR practices in enhancing employee commitment within Indonesian startups. As startups face increasing challenges in attracting and retaining talent, alternative HR strategies have become essential. Using a quantitative research approach, data were collected from employees across various startup sectors to analyze the relationship between flexible work arrangements, sustainable HR practices, and employee commitment. The findings indicate that flexible work models, such as remote and hybrid arrangements, positively influence work-life balance and autonomy, thereby strengthening affective commitment. Additionally, sustainable HR practices that emphasize employee well-being, fairness, and development further enhance engagement and retention. The study also finds that the combined implementation of flexibility and sustainability yields stronger outcomes than either approach alone. These results contribute to existing literature by integrating flexibility and sustainability within a single framework, particularly in the context of emerging startup ecosystems. The study provides practical implications for startup leaders in designing effective HR strategies. Overall, it highlights the importance of aligning organizational practices with employee expectations to foster long-term commitment and organizational success.
NEUROINCLUSION AT WORK: TRANSLATING NEUROSCIENCE INTO PRACTICAL HR POLICIES FOR COGNITIVE DIVERSITY Edo Saputra; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20177926

Abstract

The increasing recognition of neurodiversity in the workplace has highlighted the need for more inclusive and adaptive human resource management practices. This study explores the concept of neuroinclusion and examines how insights from neuroscience can be translated into practical HR policies that support cognitive diversity. Drawing on a qualitative and conceptual research design, the study integrates literature from neuroscience, organizational behavior, and HR management to develop a framework for neuroinclusive workplaces. The findings indicate that traditional HR systems often fail to accommodate diverse cognitive profiles, creating barriers for neurodivergent individuals. By incorporating neuroscience-informed approaches into recruitment, performance management, and workplace design, organizations can create more inclusive environments that enhance employee engagement and performance. The study also highlights the importance of governance mechanisms, such as the algorithmic auditor, in ensuring ethical and transparent use of AI in HR systems. The proposed framework emphasizes flexibility, individualized support, and continuous learning as key components of neuroinclusion. This research contributes to both theory and practice by offering actionable insights for organizations seeking to integrate cognitive diversity into their strategies. It concludes that neuroinclusion is essential for fostering innovation, equity, and long-term organizational success.
GREEN HUMAN RESOURCE MANAGEMENT: INTEGRATING SUSTAINABILITY INTO PERFORMANCE MANAGEMENT AND EMPLOYEE VALUE PROPOSITIONS Rika Yusman; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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Abstract

Green Human Resource Management (GHRM) has emerged as an important organizational strategy for integrating sustainability into human resource practices and organizational management systems. This study employs a narrative literature review approach to examine the role of GHRM in integrating sustainability into performance management and employee value propositions. The findings indicate that green HR practices such as green recruitment, environmental training, sustainable reward systems, and green performance management contribute positively to organizational sustainability, employee engagement, and operational efficiency. The study also reveals that sustainability-oriented Employee Value Proposition (EVP) enhances employee attraction, satisfaction, and organizational loyalty, particularly among employees who value environmentally responsible workplaces. Furthermore, integrating environmental objectives into performance management systems encourages accountability and environmentally responsible employee behavior. However, challenges related to organizational resistance, performance measurement, and sustainability implementation remain significant. This study contributes to the literature on sustainable HRM by providing insights into the relationship between GHRM, sustainability performance, and employee outcomes in modern organizations.
STRATEGIC HUMAN RESOURCE MANAGEMENT IN THE DIGITAL ERA: ALIGNING TALENT WITH ORGANIZATIONAL GOALS Yudi Kurniadi; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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Abstract

The digital era has transformed the role of human resource management (HRM) from a primarily administrative function to a strategic driver of organizational success. This study examines how strategic human resource management (SHRM) practices align talent with organizational goals in digital contexts. Using a narrative review methodology, relevant literature on SHRM, digital transformation, and talent alignment was analyzed to identify key trends, challenges, and best practices. Findings indicate that the adoption of digital tools, including artificial intelligence, HR analytics, and digital learning platforms, enables organizations to optimize recruitment, performance management, and workforce planning. These tools facilitate data-driven decision-making, enhance employee engagement, and improve alignment between individual competencies and strategic objectives. However, challenges such as resistance to change, skill gaps, and fragmented HR systems remain significant barriers to effective implementation. The study highlights that organizations integrating digital technologies with SHRM frameworks achieve higher productivity, better talent utilization, and stronger competitive advantage. Implications for HR managers include investing in digital solutions, strategic workforce planning, and continuous feedback systems to enhance talent alignment. The review contributes to both theory and practice by illustrating how SHRM in digital environments can serve as a strategic enabler of organizational performance.
THE ROLE OF EMPLOYEE ENGAGEMENT IN ENHANCING ORGANIZATIONAL PERFORMANCE Siswandri; Dhenny Asmarazisa; Catur Fatchu Ukhriyawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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Abstract

Employee engagement has become a critical determinant of organizational performance in today’s competitive business environment. This article explores the multidimensional nature of employee engagement, encompassing emotional, cognitive, and behavioral components, and examines the factors that influence it, such as leadership practices, organizational culture, recognition systems, and career development opportunities. Engaged employees demonstrate higher levels of productivity, innovation, and loyalty, which directly contribute to improved organizational outcomes. By analyzing both theoretical perspectives and practical strategies, this study highlights how transparent communication, participative decision-making, reward systems, and growth opportunities can enhance engagement. The article also emphasizes the importance of aligning employee goals with organizational objectives, fostering a supportive work environment, and recognizing achievements to sustain motivation. Findings suggest that organizations that prioritize employee engagement not only improve individual performance but also create resilient, high-performing teams capable of achieving long-term strategic success.
Pengaruh Kemudahan Penggunaan dan Persepsi Kegunaan Sistem CORETAX DJP terhadap Kepatuhan Wajib Pajak dengan Literasi Digital sebagai Variabel Moderasi Ika Listyawati; Sri Mulyati; Catur Fatchu Ukhriyawati; Erawati Kartika; Rona Tanjung; Jayana Salesti
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9058

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan penggunaan (perceived ease of use) dan persepsi kegunaan (perceived usefulness) Sistem CORETAX DJP terhadap kepatuhan wajib pajak, serta menguji peran literasi digital sebagai variabel moderasi. Sistem CORETAX atau Core Tax Administration System merupakan sistem administrasi perpajakan terpadu yang diluncurkan oleh Direktorat Jenderal Pajak (DJP) pada 1 Januari 2025 sebagai bagian dari agenda transformasi digital perpajakan nasional. Pendekatan penelitian menggunakan metode kuantitatif dengan desain survei. Populasi penelitian adalah wajib pajak orang pribadi dan badan yang terdaftar di KPP Pratama Batam Selatan, dengan sampel sebanyak 215 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS) melalui perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa kemudahan penggunaan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak (β = 0,312; p < 0,05), persepsi kegunaan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak (β = 0,287; p < 0,05), dan literasi digital terbukti memoderasi hubungan antara kemudahan penggunaan dengan kepatuhan wajib pajak (β = 0,198; p < 0,05). Temuan ini memberikan kontribusi teoritis terhadap pengembangan Technology Acceptance Model (TAM) dalam konteks perpajakan digital di Indonesia, sekaligus memberikan implikasi praktis bagi Direktorat Jenderal Pajak dalam memperkuat strategi sosialisasi CORETAX.
Analysis of The Impact of Environmental, Social, & Governance (ESG) Disclosure and Profitability on Firm Value (Study on Banking Sector Companies Listed on The IDX From 2017-2021) Kencana Bayuaji; Catur Fatchu Ukhriyawati; Rizki Eka Putra
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.50989

Abstract

The capital market is an effective means to accelerate national development through long-term fundraising that is channeled to the productive sector. Companies that go public reflect their value through the price of the shares traded, thus attracting investors to invest capital in order to achieve maximum returns. This study focuses on the influence of company performance on stock returns as measured using financial ratios such as ROA, PER, QAI, DER, NPM, EPS, and EVA on telecommunications sector companies on the Indonesia Stock Exchange during the period 2017–2021. In addition, the implementation of ESG (Environmental, Social, and Governance)-based investments is also the main highlight in increasing company value in a sustainable manner. ESG encourages transparency and corporate sustainability in line with the Sustainable Development Goals (SDGs). The results show that the company's performance measured by various financial ratios has a diverse relationship with stock returns, indicating the need for an integrated strategy between financial performance and company sustainability to attract investors while increasing the company's competitiveness in the capital market.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Sektor Teknologi Di Bursa Efek Indonesi Aris Mulyadi; Catur Fatchu Ukhriyawati; sri mulyati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8816

Abstract

Studi ini mengkaji bagaimana nilai bisnis di sektor teknologi yang terdaftar di Bursa Efek Indonesia dipengaruhi oleh profitabilitas, leverage, likuiditas, dan kebijakan dividen antara tahun 2020 dan 2023. Pesatnya ekspansi sektor teknologi Indonesia dan tantangan yang dialami bisnis dalam mempertahankan nilai mereka di mata investor, khususnya dalam menghadapi perubahan kondisi ekonomi, menjadi kekuatan pendorong di balik pilihan subjek ini. Studi ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan dan mengambil pendekatan kuantitatif dengan metodologi kausal. Hasilnya menunjukkan bahwa nilai bisnis dipengaruhi secara positif dan signifikan oleh profitabilitas, dan bahwa kebijakan dividen juga memberikan kontribusi positif dan besar. Namun, tidak ada dampak yang jelas dari leverage atau likuiditas terhadap nilai perusahaan. Hasil ini menyoroti betapa pentingnya bagi perusahaan TI untuk berkonsentrasi pada taktik yang meningkatkan profitabilitas dan menegakkan kebijakan dividen yang konsisten untuk menarik investor dan meningkatkan nilai perusahaan mereka di pasar modal. Diharapkan bahwa studi ini akan membantu investor dan manajer bisnis membuat keputusan keuangan yang lebih baik
Analisis Break Event Point Sebagai Alat Perencanaan Laba Pada Farm Broiler Batam Risti Anastasya; Syafruddin Syafruddin; Catur Fatchu Ukhriyawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8807

Abstract

Penelitian ini dilakukan untuk mengkaji titik impas atau Break Even Point (BEP) dalam perannya sebagai alat perencanaan laba pada UMKM Farm Broiler Batam. Sebagai wilayah urban dengan permintaan daging ayam yang tinggi namun kapasitas produksi lokal yang terbatas, perencanaan keuangan yang matang menjadi krusial bagi keberlangsungan usaha peternakan. Penelitian ini menerapkan metode kuantitatif dengan pendekatan deskriptif, di mana data dikumpulkan melalui observasi lapangan, wawancara terstruktur, dan studi dokumentasi. pada operasional peternakan berkapasitas 500 ekor. Total biaya tetap dalam usaha ini sebesar Rp 9.050.000, sementara biaya variabel per ekor mencapai Rp 32.165. Dengan struktur biaya tersebut, titik impas (Break Even Point) tercapai pada penjualan sebanyak 205 ekor ayam atau setara dengan nilai pendapatan Rp 15.630.397. Dengan estimasi hasil produksi yang diperoleh, usaha ini diproyeksikan menghasilkan laba bersih sebesar Rp 12.384.000 dalam satu siklus pemeliharaan ayam broiler selama dua bulan. Analisis ini menyimpulkan bahwa usaha Farm Broiler Batam berada pada posisi menguntungkan dengan margin keamanan yang luas, selama tingkat mortalitas dapat ditekan di bawah 3%.
Co-Authors Adelmi Parera ahmad arifin Aini, Shayla Hurul Albert Efendi Pohan Alisa, Inayah Risqi Amin, Saifuddin Amiruddin Amiruddin Amsakar Achmad Ana Rio Fika Anderi Anderi Andi Kushermanto Andi Marta Andika Andika Aris Mulyadi Arna Suryani, Arna Arnesih Arnesih, Arnesih Arnold AF Sihombing Asniati Ayu Pratiwi, Ayu Aznendra Aznendra Aznendra Aznendra Bella Aprilia Bin A. Ghani, Muhammad Faizal Burhaini Burhaini Cahyo Budi Santoso Celina Cicilia Margaritha Deby Andriany Dede Willis Silalahi Dewi Kartika Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Dhenny Asmarazisa Diana Widyastika Dina Amalia Mahmudah Dini Anggraini, Dini Dino Manarso Donanda, Pronica Imel Edo Saputra Edwin Agung Wibowo Edwin Agung Wibowo, Edwin Agung Ervin Nora Susanti, Ervin Nora Erwin Erwin Fanny Islami Nasution Febiola Maria Tampubolon Firdaus Firman Arifianto Fitriansyah, Dimas Frans Hasibuan Gabriella Panjaitan Gandhi Sutjahjo Giriati, Giriati Hanafi Siregar Hans Cristian Hardono, Indra Hati, Ravika Permata Herman Herman Herman MS Ignasius Wahyudi Arianto Ika Listyawati Ilham Fajri Indra Yani Indria Sri Retnaningrum Intan Juniarti Iswahyudi Jasmine Afifah Jayana Salesti Julianda, Dedi Taufik Juniarti, Intan Kartika Simanjuntak Kartika, Erawati Kencana Bayuaji Kurniawati Ningsih Larasati Iman Syalsabillah Lilik Setyowati Linna Dhah Liawati Listary, Tini Lukmanul Hakim Lukmanul Hakim Marhamah Marpaung, Junierrisa Maya Pratiwi Megawati Listyana Putri Mira - Yona Mohamed, Suhana Muhammad Firmansyah Muhammad Hidayat Muharam Muharam Muharam, Muharam Nita Oktaviani Nofrizal N Oktavianti Oktavianti Paras Faturohim Pradana, Ferian Anugrah Priyata Westraperdana Putri, Megawati Listyana Rahman Hasibuan, Rahman Rahmi Yuliana Raja Wulandari Putri Ramon Zamora RAVIKA PERMATA HATI Ravika Permata Hati Riani Dewi Dewi Ridho Saputra Ridwan Afandi Rika Malia Rika Rika Rika Yusman Rimayang Anggun L. P. Ramli Risa Opiani Risti Anastasya Rizki Eka Putra Rizki Eka Putra Rizki Eka Putra Rizki Eka Putra, Rizki Eka Rona Tanjung Rosdiana Rosdiana Saiful Lizan Sakila, Vira Rifatul Sam Feri Purwanto Santia Rahmadani Sari, Wanda Novita Saryati Endah Lisyanti Sastra Tamami Siallagan, Henny Anita Siburian, Egi Lianry Simatupang, Mona Rebeca Sipnarong, Sipnarong Siswandri Sri Andika Sri Langgeng Ratnasari Sri Mulyati Sri Mulyati Sri Mulyati Sri Wulandari Sriwati Sriwati Suci Suriani Suharsono Suharsono Supriadi Supriadi Surian, Surian Suwinto Syafruddin Syafruddin Tanjung, Rona Tawee, Seow Tibrani Tibrani, Tibrani Turki Muhammad Umul Hasanah Uray Ary Affandi Velya Tri Desi Via Lailatur rizki Winarso, Widyo Yuci Ariska Yudi Kurniadi Yudianto, Peri Yulniarmah Yuniartri, Viola Zikri Helmi Zulkifli Zulkifli