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DESTINATION ATTRIBUTE DAN ANTESEDENNYA DARI AFFECTIVE COMMITMENT Eny Endah Pujiastuti
Business UHO: Jurnal Administrasi Bisnis Vol 8, No 1 (2023): Business UHO: Jurnal Administrasi Bisnis
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52423/bujab.v8i1.36114

Wisatawan memiliki keinginan berkunjung kembali dikarenakan wisatawan memiliki affective commitment (Che Wu, En Hong, Chang Chen dan Pao Wu,2016). Affective commitment menjadi salah satu dasar dalam membentuk hubungan pemasaran yang kuat (Morgan dan Hunt, 1994).. Adapun tujuan dan rumusan penelitian ini adalah ingin menganalisis dan membuktikan: (1) pengaruh signifikan destination attribute terhadap memorable tourist experience. (2) Â pengaruh signiifikan destination attribute terhadap tourist satisfaction, (3) pengaruh signifikan memorable tourism experience terhadap Affective commitment., (4) pengaruh signifikan tourist satisfaction terhadap Affective commitment. Lokasi penelitian di Air Terjun Way Lalaan, Kabupaten Tanggamus, Lampung. Teknik pengumpulan data menggunakan Google form. Sampel dengan kriteria Â wisatawan yang baru berkunjung minimalÂ 2x (dua kali) dengan Â Â umlah sampel 165 wisatawan. Teknik analisis menggunakan Structural Equating Modeling (SEM) yang dioperasikan dengan menggunakan aplikasi AMOS. Kesimpulannya Â (1) destination attribute berpengaruh signifikan terhadap memorable tourist experience. (2) destination attribute berpengaruh signifikan terhadap tourist satisfaction., (3) memorable tourism experience berpengaruh signifikan terhadap Affective commitment, (4) tourist satisfaction berpengaruhÂ signifikan terhadap Affective commitment. Penyedia pariwisata terutama pengelola destinasi Air Terjun Way Lalaan harus hati-hati menangani harapan wisatawan. Karena ketidakmampuan penyedia layanan pariwisata untuk memenuhi harapan wisatawan akan berdampak negatif pada affective commitment.

The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.

The Influence of Travel Experience and Destination Image on Traveller Satisfaction and Intention to Revisit Naufal Sinatria; Sumadi Sumadi
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.3399

This study aims to identify the influence of memorable tourism experience variables and destination image on tourist satisfaction and intention to revisit beach tourism in the Special Region of Yogyakarta by developing Stimulus - Organism - Response literature. This research is quantitative and conducted using a survey method. Primary data in this research were obtained through Google Forms and 225 respondents with purposive sampling. Techniques were used to test the proposed model-data analysis using a co-variance-based Structural Equation Model (SEM) with AMOS 25 Software. The results show a direct influence of memorable tourism experiences and destination images on tourist satisfaction and revisit intentions. Tourist attraction managers can use the results of this research to add to the memorable experience of tourists and improve a good image of the attraction to increase tourist satisfaction and intention to revisit

Penerapan Digitalisasi Pembayaran Pajak Daerah Berbasis QRIS di Daerah Regional melalui Aplikasi “Ayo Balapan” Aminudin, Nur; Aprilia, Fenny; Afanto, Hendri; Sinatria, Naufal; Andika, Tahta Herdian; A, Afnan Zalfa Salsabila
Jurnal Algoritma Vol 22 No 1 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-1.2195

Penelitian ini mengevaluasi implementasi aplikasi “Ayo Balapan” berbasis QRIS sebagai inovasi digital dalam sistem pembayaran pajak daerah di daerah regional. Menggunakan metode deskriptif dengan data primer dan sekunder, hasil menunjukkan peningkatan kepatuhan wajib pajak sebesar 20%, pengurangan waktu pembayaran hingga 66,67%, dan peningkatan Pendapatan Asli Daerah (PAD) sebesar 50%. Aplikasi ini membuka peluang pengembangan untuk jenis pajak lain serta penambahan fitur cicilan. Temuan ini berkontribusi pada penguatan sistem informasi pemerintah, khususnya dalam efisiensi administrasi perpajakan berbasis teknologi.

PELATIHAN KEWIRAUSAHAAN MENGGUNAKAN METODE DESIGN THINKING BAGI SISWA DI SMA IT INSAN MULIA BOARDING SCHOOL Sinatria, Naufal; Fauzan Fuadi; Raidah Hanifah; Muhammad Lathief Syaifussalam; Meilia Wigati
Dharma: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Mei
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/dlppm.v6i1.14470

Entrepreneurship is a strategic step to create job opportunities and enhance economic independence. In an era of globalization and technological advancement, entrepreneurial skills are key to preparing the younger generation to face intense job market competition. Design Thinking, a method based on user input, technology, and solutions, is used to develop businesses. The community service activity at SMA IT Insan Mulia Boarding School involved 21 eleventh-grade students through lectures, discussions, and practical simulations. Evaluations showed that this training successfully provided a positive impact, especially for Generation Z. Based on a 1-5 scale, most participants rated the program 4 (Good) to 5 (Very Good), indicating that the training met their expectations and needs.

PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN FARMASI DI BEI TAHUN 2021-2023 Yolanda, Okta; Agustina, Fitria Fertha; Fuadi, Fauzan; Sinatria, Naufal
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5167

This study aims to determine and explain the influence of profitability, solvency, and audit opinion on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Profitability is proxied by Return on Assets (ROA), while solvency is proxied by the Debt to Equity Ratio (DER). The study population consisted of 11 companies. This quantitative research employed a purposive sampling technique, resulting in a sample of 10 companies over three years, with a total of 30 data observations. Data were analyzed using multiple linear regression analysis processed with SPSS version 23.The results showed that profitability and audit opinion have a negative and significant effect on audit delay, while solvency has no significant effect. These findings support agency theory, suggesting that agents (management) tend to accelerate the audit process when the company is in good and profitable condition. Therefore, audit delay may serve as an important indicator for evaluating the effectiveness of agency relationships within a company. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh profitabilitas, solvabilitas dan opini audit terhadap audit delay pada perusahaan farmasi yang terdaftar di Busa Efek Indonesia (BEI) tahun 2021-2023. Profitabilitas diproksikan dengan Return On Asset (ROA) sedangkan solvabilitas diproksikan dengan Debt to Equity Ratio (DER). Populasi penelitian terdiri dari 11 perusahaan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengambilan sampel purposive sampling, sehingga diperoleh sampel sebanyak 10 perusahaan selama tiga tahun periode penelitian dan menghasilkan data sampel sebanyak 30. Metode analisis data yang digunakan adalah analisis regresi linier berganda yang diolah menggunakan software SPSS versi 23. Hasil penelitian menunjukkan bahwa profitabilitas dan opini audit berpengaruh negatif dan signifikan terhadap audit delay, sedangkan solvabilitas tidak berpengaruh terhadap audit delay. Temuan ini memperkuat agency theory, dimana pihak agen (manajemen) akan mempercepat proses audit ketika perusahaan dalam kondisi baik dan menguntungkan. Oleh karena itu, audit delay bisa menjadi indikator penting dalam mengevaluasi efektivitas hubungan keagenan dalam suatu perusahaan.

DAMPAK GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023): Evidence from Indonesian Healthcare Companies Putri, Leoni Frissillia; Fuadi, Fauzan; Sinatria, Naufal; Mulyono, Andi
Peradaban Journal of Economic and Business Vol. 4 No. 2 (2025)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v4i2.528

Financial performance reflects a company’s condition and its capacity to sustain operations. The decline in performance among several healthcare companies highlights the relevance of good corporate governance (GCG). This study examines the effect of GCG mechanisms—board of directors, board of commissioners, independent commissioners, institutional ownership, and company size—on the financial performance of healthcare companies listed on the Indonesia Stock Exchange. Using a quantitative approach with multiple linear regression analysis, the study finds that all governance mechanisms positively influence financial performance. Larger boards of directors enhance decision-making and oversight, boards of commissioners strengthen strategic control, independent commissioners promote transparency, institutional ownership improves managerial discipline, and larger company size increases operational efficiency. These results provide empirical support for agency theory by showing that governance structures reduce conflicts of interest and improve accountability. The findings also suggest practical implications: companies are encouraged to reinforce governance mechanisms, while regulators should continue promoting strict GCG practices to maintain stability in the healthcare sector. Kinerja keuangan mencerminkan kondisi perusahaan sekaligus kapasitasnya dalam menjaga keberlangsungan operasional. Penurunan kinerja pada beberapa perusahaan kesehatan menegaskan pentingnya tata kelola perusahaan yang baik (good corporate governance/GCG). Penelitian ini mengkaji pengaruh mekanisme GCG—dewan direksi, dewan komisaris, komisaris independen, kepemilikan institusional, dan ukuran perusahaan—terhadap kinerja keuangan perusahaan kesehatan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif melalui analisis regresi linier berganda, hasil penelitian menunjukkan bahwa seluruh mekanisme tata kelola berpengaruh positif terhadap kinerja keuangan. Dewan direksi yang lebih besar meningkatkan pengambilan keputusan dan pengawasan, dewan komisaris memperkuat pengendalian strategis, komisaris independen mendorong transparansi, kepemilikan institusional memperbaiki disiplin manajerial, dan ukuran perusahaan yang lebih besar meningkatkan efisiensi operasional. Temuan ini memberikan dukungan empiris bagi teori agensi dengan menunjukkan bahwa tata kelola mampu mengurangi konflik kepentingan dan meningkatkan akuntabilitas. Secara praktis, hasil penelitian menyarankan agar perusahaan memperkuat mekanisme tata kelola, sementara regulator perlu terus mendorong penerapan GCG yang ketat untuk menjaga stabilitas sektor kesehatan.

Integrating Economic and Social Values in the Home Industries: A Study on the Implementation of Creating Shared Value (CSV) in the Gadingrejo Tofu Center Sinatria, Naufal; Agustina, Fitria Fertha
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.8948

This study aims to examine the implementation of the Creating Shared Value (CSV) approach in integrating economic and social values within home industries, specifically at the tofu production centre in Gadingrejo. A qualitative approach was employed to investigate the dynamics of collaboration among tofu industry players, farmer groups, local communities, community leaders, and environmental activists in the management of tofu waste into liquid organic fertilizer (LOF). The research findings indicate that cross-sector collaboration can create solutions that not only address environmental pollution issues but also generate economic benefits for local actors. This process forms an interdependent social ecosystem and supports the achievement of several Sustainable Development Goals (SDGs), such as sustainable production, food security, and strategic partnerships. This research implies that CSV in the context of home industries is not merely a business strategy but also a driving force for value-based social change, community independence, and environmental sustainability

CARBON EMISSION DISCLOSURE: VIEWED FROM THE PERSPECTIVES OF ACCOUNTING, MARKET, AND ENVIRONMENTAL PERFORMANCE IN HIGHLY POLLUTING COMPANIES IN INDONESIA Fuadi, Fauzan; Sinatria, Naufal; Fadhilah, Husein
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.699

This study examines the determinants of carbon emission disclosure (CED) among high-polluting industries in Indonesia by integrating accounting performance (ROA), market performance (Tobin’s Q), and environmental performance (PROPER) into a multidimensional analytical model. The research utilises 114 firm-year observations from 30 listed companies on the Indonesia Stock Exchange (IDX) between 2021 and 2024, selected through purposive sampling. Multiple linear regression analysis was conducted using STATA. The regression model explains 35.6% (R² = 0.356) of the variation in carbon emission disclosure, indicating a moderate explanatory power of the independent variables. The results reveal that Tobin’s Q and PROPER positively affect carbon emission disclosure, indicating that market perception and environmental rating systems encourage greater transparency. Conversely, ROA shows no significant relationship with disclosure practices, suggesting that profitability alone does not influence firms’ environmental reporting behaviour. This study focuses on Indonesia, one of the world’s largest carbon emitters, where high-polluting industries such as mining, energy, and chemicals play a dominant role but often exhibit inconsistent or superficial disclosure practices. This study highlights that market expectations and environmental performance are more decisive than financial outcomes in shaping disclosure behaviour. These findings underscore that external pressures drive carbon disclosure rather than internal profitability. The study offers empirical insights for regulators, investors, and companies aiming to enhance sustainability and accountability in carbon-intensive sectors. However, this study is limited by its short observation period (2021–2024) and focus on selected high-polluting industries, which may restrict generalisability. Future research could extend the time horizon, examine other sectors, or include governance and ownership variables to provide a more comprehensive picture.

Pengaruh Healthcare Facility dan Quality of Health Service Terhadap Patient Satisfaction pada Pasien RSUD Pringsewu Setiawan, Rizki; Naufal Sinatria
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1515

Penelitian ini bertujuan untuk menganalisis pengaruh healthcare facility dan quality of health service baik secara parsial terhadap patient satisfaction pada pasien RSUD Pringsewu. Metode yang digunakan adalah pendekatan kuantitatif dengan desain observasi. Populasi penelitian mencakup seluruh pasien rawat jalan dan rawat inap RSUD Pringsewu, dengan sampel sebanyak 100 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner berskala Likert empat poin, kemudian dianalisis melalui uji validitas, reliabilitas, asumsi klasik, serta regresi linier berganda dengan bantuan SPSS versi 25.Hasil penelitian menunjukkan bahwa secara parsial kedua variabel independen berpengaruh positif dan signifikan terhadap patient satisfaction. Secara parsial, baik healthcare facility maupun quality of health service memiliki pengaruh signifikan (p < 0,05), dengan nilai t-hitung masing-masing lebih besar dari t-tabel (5,85 dan 5,53). Koefisien determinasi (R²) sebesar 0,720 menunjukkan bahwa 72% variasi kepuasan pasien dapat dijelaskan oleh kedua variabel tersebut. Temuan ini menegaskan pentingnya perbaikan fasilitas fisik dan peningkatan mutu layanan kesehatan dalam membangun persepsi positif pasien. Rekomendasi praktis mencakup pembenahan infrastruktur rumah sakit, peningkatan kompetensi tenaga medis, serta penguatan komunikasi interpersonal untuk menciptakan pengalaman layanan yang lebih bermakna dan memuaskan bagi pasien.

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