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MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. The main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Directorate of Research and Community Service (DRPM) Bina Darma University. p-ISSN: 2086-5090 e-ISSN: 2655-8262. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December. Focus and Scope The editorial board welcomes original submissions in Indonesia and English. The number of words for a research article should preferably be between 5,000 and 8,000. The following are some of the topical areas (but not limited to) relevant to the journal: Management: Human Capital Human resource management Financial management Operational management Marketing management Strategic management Business : Business development Small business enterprise Business and economic education Business law e-business Finance: Behavioural finance Efficiency of stock and foreign exchange markets International parity conditions Valuation of securities Mergers and acquisitions Cost of capital and capital budgeting Modelling time-varying volatility of financial assets Time-varying correlations, betas and copulas Market microstructure Islamic finance Accounting: Financial reporting and international financial reporting standards Public sector accounting and auditing Corporate governance Audit expectation gap Market for audit services Determinants of job satisfaction of accounting academics Determinants of various disclosures in company annual reports Earnings management Auditing standards
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 218 Documents
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Pemahaman atas Persepsi Risiko Penggunaan E-Wallet di Kalangan Gen Z Kota Semarang Faza, Reswara Ardila; Melati, Inaya Sari
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/f63xpx38

Abstract

The advancement of financial technology has significantly boosted the use of e-wallets, particularly among Generation Z. While digital transactions offer convenience, they also entail various risks that may influence user behaviour. These risks include performance risk (system failures), financial risk (potential monetary loss), physical risk (device security threats), social risk (peer pressure or societal influence), and psychological risk (anxiety or discomfort in usage). This study aims to examine the impact of perceived understanding of these risk factors—performance, financial, physical, social, and psychological—on e-wallet usage. The research targets Generation Z residents of Semarang City, with a sample of 400 respondents selected through purposive sampling based on the Lemeshow formula. Data analysis was conducted using multiple regression analysis facilitated by IBM SPSS version 26.0. Findings reveal that the understanding of performance, financial, physical, and psychological risks significantly and positively influences e-wallet usage. Conversely, understanding social risk does not show a significant effect. These results offer valuable insights for e-wallet service providers on enhancing security measures, user education, and marketing strategies to increase adoption among Generation Z.   Keywords: Risk Perception, E-wallet Usage, Generation Z, Semarang City   Abstrak Perkembangan teknologi keuangan mendorong meningkatnya penggunaan e-wallet, terutama di kalangan Generasi Z. Kemudahan transaksi digital diiringi dengan berbagai risiko yang dapat memengaruhi keputusan pengguna seperti, risiko kinerja berkaitan dengan kegagalan sistem, risiko keuangan mencakup potensi kerugian finansial, risiko fisik melibatkan ancaman keamanan perangkat, risiko sosial berhubungan dengan tekanan sosial, dan risiko psikologis mencakup kecemasan atau ketidaknyamanan dalam penggunaannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel pemahaman atas risiko kinerja, pemahaman atas risiko keuangan, pemahaman atas risiko fisik, pemahaman atas risiko sosial, dan pemahaman atas risiko psikologis terhadap pengoperasian e-wallet. Populasi dalam penelitian ini adalah Gen Z Kota Semarang. Pemilihan sampel dilakukan menggunakan teknik non-probability sampling dengan metode purposive sampling, mengacu pada rumus Lemeshow, sehingga jumlah sampel dalam penelitian ini mencapai 400 individu dari Generasi Z di Kota Semarang yang merupakan pengguna aplikasi e-wallet. Penelitian ini menerapkan analisis data menggunakan metode regresi berganda dengan bantuan perangkat lunak IBM SPSS versi 26.0. Hasil studi ini menunjukkan yaitu pemahaman atas risiko kinerja, pemahaman atas risiko keuangan, pemahaman atas risiko fisik, dan pemahaman atas risiko psikologis berkontribusi secara signifikan dan positif terhadap penggunaan e-wallet. Sedangkan pemahaman atas risiko sosial tidak terdapat pengaruh signifikan. Implikasi dari temuan ini dapat menjadi dasar bagi penyedia layanan dalam meningkatkan keamanan, edukasi pengguna, serta strategi pemasaran yang lebih efektif guna meningkatkan adopsi e-wallet di kelompok Gen Z.   Kata kunci: Persepsi Risiko, Penggunaan E-wallet, Gen Z, Kota Semarang
Tantangan Dan Peluang Digitalisasi Sistem Perpajakan Di Negara Berkembang Jaya, Ade Kemala; Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Helmi, Sulaiman; Fitriasuri, Fitriasuri
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/bgqf1t66

Abstract

The modernization of tax administration through digital transformation has become a vital approach to improving the effectiveness of tax systems and encouraging greater taxpayer compliance. This research examines the practical applications of digital tax initiatives, specifically the utilization of technology-enabled administrative tools and the potential integration of digital carbon taxation in combating climate change. It also emphasizes the role of digitalization in advancing Sustainable Development Goals (SDGs), particularly SDG 16.6 (effective, accountable, and transparent institutions) and SDG 17.1 (strengthening domestic resource mobilization). Employing a descriptive analysis approach with thematic coding of various case studies and international reports, the findings reveal that comprehensive digitalization of tax systems can increase tax revenues in developing countries by billions of dollars annually. The study recommends further research on the role of artificial intelligence (AI) in tax auditing and its potential effects on the tax systems of small island nations. Keywords: digital transformation, tax administration, digital tax, tax compliance, SDGs Abstrak Transformasi digital dalam administrasi perpajakan menjadi fokus utama untuk meningkatkan efisiensi sistem pajak dan kepatuhan wajib pajak. Studi ini mengeksplorasi implikasi praktis dari strategi digitalisasi perpajakan, termasuk implementasi sistem administrasi berbasis teknologi, serta potensi penerapan pajak karbon digital dalam konteks perubahan iklim. Studi ini juga menyoroti kontribusi digitalisasi terhadap pencapaian target Sustainable Development Goals (SDGs) 16.6 dan 17.1. Dengan pendekatan analisis deskriptif menggunakan metode coding tematik terhadap berbagai studi kasus dan laporan internasional, temuan menunjukkan bahwa implementasi penuh digitalisasi perpajakan dapat meningkatkan penerimaan pajak negara berkembang hingga miliaran dolar setiap tahun. Penelitian lebih lanjut direkomendasikan untuk mengkaji pengaruh artificial intelligence (AI) dalam proses audit pajak dan dampaknya terhadap sistem perpajakan di negara kepulauan kecil. Kata kunci: transformasi digital, administrasi pajak, pajak digital, kepatuhan pajak, SDGs
Peran Big Data Dan Artificial Intelligence Dalam Optimalisasi Pengawasan Pajak Corly, Fery; Ariana, Sunda; Trisninawati, Trisninawati; Fitriasuri, Fitriasuri; Perdana, Bosya; Saputra, Dhimas Rosanto
MBIA Vol. 23 No. 3 (2024): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/cw2tyd15

Abstract

The integration of Big Data and Artificial Intelligence (AI) into tax supervision has significantly improved anomaly detection and compliance monitoring. This study examines the application of these technologies across 12 countries, highlighting their influence on modern tax governance. The findings reveal that AI-driven models enhance the accuracy of tax anomaly detection by 40–78% in countries with a digital maturity index above 0.65 but show limited improvements of only 12–15% in contexts with fragmented infrastructure. Critical success factors include the availability of well-labeled historical datasets, the analytical capacity of human resources in interpreting machine learning outputs, and regulatory frameworks that support algorithmic audits. A hybrid federated learning model combined with blockchain was found to boost detection accuracy while reducing central computing requirements by 35%. This research extends the Technology–Organization–Environment (TOE) framework by underscoring the pivotal role of data governance in digital economy taxation. Strategic recommendations include the development of integrated tax data lakes, enhancing AI literacy among tax authorities, and establishing legal frameworks to ensure algorithmic transparency and accountability. Implementing these strategies is projected to increase national tax compliance rates by 25–40% over the next five years while mitigating risks associated with the digital divide. Keywords: Big Data, Artificial Intelligence, Tax Compliance.   Abstrak Kemajuan teknologi digital telah membawa perubahan signifikan dalam sistem perpajakan global, khususnya melalui pemanfaatan Big Data dan kecerdasan buatan (AI) dalam deteksi anomali dan prediksi risiko wajib pajak. Penelitian ini menganalisis implementasi teknologi tersebut di 12 negara dengan fokus pada efektivitas, tantangan, serta faktor keberhasilan utama. Hasil penelitian menunjukkan bahwa penerapan Big Data dan AI mampu meningkatkan efektivitas pengawasan pajak sebesar 40-78% pada negara dengan indeks kematangan digital di atas 0,65, tetapi hanya 12-15% di negara dengan infrastruktur terfragmentasi. Faktor utama yang memengaruhi keberhasilan implementasi teknologi ini meliputi ketersediaan dataset historis yang berkualitas, kapasitas analitik sumber daya manusia, serta kerangka regulasi yang mendukung audit berbasis algoritma. Model hybrid federated learning dengan integrasi blockchain terbukti meningkatkan akurasi deteksi anomali pajak sekaligus mengurangi kebutuhan komputasi sentral sebesar 35%. Temuan ini memperkuat teori adaptasi teknologi organisasi dengan menambahkan dimensi data governance sebagai variabel krusial dalam implementasi teknologi pajak. Rekomendasi strategis diajukan untuk otoritas pajak, pembuat kebijakan, serta penelitian lanjutan guna meningkatkan kepatuhan pajak nasional secara berkelanjutan. Kata Kunci: Big Data, Kecerdasan Buatan, Kepatuhan Pajak.
Corporate Governance sebagai Penyeimbang Pengaruh CSR dan Kinerja Lingkungan terhadap Praktik Earnings Management pada Sektor Manufaktur Li, Elvy; Lestari, Emi
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/x8sr1f68

Abstract

Abstract Company profit refers to the income earned from business activities over a specific period. Companies that report high profits appear more attractive to stakeholders. Consequently, management may be inclined to manipulate financial statements—such as by delaying revenue recognition or managing expenses—to present a more favorable financial position. This practice, known as Earnings Management (EM), artificially enhances the company's performance. This study aims to examine whether board independence and board size, as elements of Corporate Governance (CG), moderate the influence of Corporate Social Responsibility (CSR) on EM. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) between mid-2020 and 2022. A purposive sampling method was employed, yielding a sample of 54 manufacturing firms that met the specified selection criteria. Data were analyzed using both descriptive and inferential statistical methods. The findings reveal that CSR does not have a significant relationship with EM. Furthermore, neither board size nor board independence significantly moderates the relationship between CSR and EM, suggesting that these corporate governance mechanisms may not effectively mitigate earnings management practices related to CSR engagement in the observed firms. Keywords: Board Independence, Board Size, Corporate Governance, Corporate Social Responsibility, Earnings Management. Abstrak Laba perusahaan ialah keuntungan yang diperoleh dari kegiatan usahanya dalam periode tertentu. Perusahaan dengan laba yang tinggi akan terlihat lebih menarik bagi para pemangku kepentingan. Maka dari itu, pihak manajemen berkehendak melangsungkan penundaan pengakuan pendapatan, manajemen beban, ataupun manipulasi laporan keuangan untuk tampil lebih menguntungkan. Tindakan yang meningkatkan kinerja perusahaan secara tidak realistis ini disebut Earnings Management (EM). Tujuan dilakukannya penelitian ini yakni memahami dan menganalisis apakah board size (ukuran dewan) dan board independence (ukuran direktur independen) sebagai perwakilan dari Corporate Governance (CG), dapat memoderasi pengaruh Tanggung Jawab Sosial dan Lingkungan (TJSL) terhadap EM. Perusahaan manufaktur yang terekam sebagai perusahaan terbuka pada BEI, yakni Bursa Efek Indonesia dari periode 2020 sampai 2022 menjadi populasi penelitian. Metode purposive sampling yakni metodologi penentuan sampel yang diaplikasikan di penelitian ini, dengan 54 perusahaan manufaktur yang memenuhi persyaratan spesifik. Analisis statistik deskriptif serta analisis statistik inferensial ialah metode analisis yang dimanfaatkan pada penelitian ini. Hasil penelitian menandakan bahwasanya (a) TJSL tidak berpengaruh signifikan terhadap EM; (b) board size tidak dapat memoderasi pengaruh TJSL terhadap EM; dan (c) board independence tidak dapat memoderasi pengaruh TJSL terhadap EM.   Kata kunci:  Board independence, Board size, Corporate Governance, Tanggung Jawab Sosial dan Lingkungan, Earnings Management.
Transformasi UMKM: Peran SAK EMKM dan Digitalisasi dalam Meningkatkan Kinerja Usaha Welly, Welly; Sabrina, Nina; Djuniar, Lis; Fahira, Anisyah Okta
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6n3ys806

Abstract

This study aims to examine the impact of implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and digitalization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the automotive sector in Sematang Borang District, Palembang City. The research uses an associative and quantitative approach, collecting primary data through questionnaires. The population comprises 39 automotive business actors registered with the Palembang City Office of Cooperatives and MSMEs. A saturated sampling technique was applied, selecting two respondents from each MSME (the owner and financial staff), resulting in 78 respondents. Validity and reliability tests confirmed that all questionnaire items are valid and reliable. Classical assumption tests showed that the data are typically distributed and free from multicollinearity and heteroscedasticity. Multiple regression analysis revealed that the implementation of SAK EMKM positively impacts MSME performance, and digitalization also significantly influences performance. Together, these two variables account for 78.20% of the variation in performance, with the remaining variation influenced by other factors not included in this study. Keywords: SAK EMKM, Digitalization, MSME Performance Abstrak Riset ini  bertujuan untuk menganalisis pengaruh Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) dan Implementasi digitalisasi terhadap kinerja Usaha Mikro Kecil Menengah (UMKM) bidang otomotif di Kecamatan Sematang Borang Kota Palembang. Metode penelitian menggunakan jenis penelitian asosiasif serta mengetahui besarnya pengaruh tersebut dengan menggunakan data primer berupa kuesioner. Jumlah populasi UMKM bidang otomotif di kecamatan Sematang Borang kota Palembang berjumlah 39 pelaku usaha otomotif  tercatat pada Dinas koperasi dan UMKM kota Palembang. Teknik penarikan sampel jenuh. Setiap UMKM diambil dua responden (pemilik dan staf keuangan) sehingga jumlah responden berjumlah 78 responden. Hasil uji Validitas dan reabilitas dinyatakan semua pertanyaan valid dan reliabel. Selanjutnya dilakukan diuji asumsi klasik diperoleh hasil data berditribusi normal, terhindar dari multikolinearitas dan heterosdastisitas. Hasil uji regresi berganda diperoleh hasil bahwa Implementasi SAK EMKM berpengaruh positif terhadap kinerja UMKM dan penerapan digitalisasi berpengaruh terhadap kinerja UMKM. Besarnya pengaruh kedua variabel tersebut sebesar 78,20% sisanya dipengaruhi variabel lain diluar penelitian ini. Kata kunci: SAK EMKM, Digitalisasi, Kinerja UMKM
Menakar Reaksi Pasar Saham Jelang dan Pasca Pemilu 2024: Pendekatan Wilcoxon terhadap Trading Volume Activity Yeza, Aura Hayyu Indah; Yusuf, M.; Lupikawaty, Marieska
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/ds9xh478

Abstract

This study analyses the difference in Trading Volume Activity (TVA) of issuers involved in the Ibu Kota Nusantara (IKN) development before and after Indonesia's 2024 presidential election. Using an event study approach, observations were made over 10 days before and after the election. The research used secondary quantitative data, including stock trading volume, number of shares outstanding, daily closing prices, and the Indonesia Composite Index (IHSG). A purposive sampling method was used to select 62 issuers. The Wilcoxon signed-rank test with SPSS 21 was applied to test the hypothesis. Results show a significant difference in TVA, indicating a positive capital market response to the 2024 election, suggesting high information content. Future research should consider a larger sample, more complex analysis, and a shorter observation period (e.g., 5 days) to minimise non-political influences such as dividends or stock splits. Investors are advised to consider issuer-specific factors and not rely solely on political events, as not all events provide strong decision-making signals. Keywords: trading volume activity, event study, 2024 presidential election, capital market reaction
Dari Kepuasan Hingga Kesetiaan: Menelusuri Faktor Penentu Kesetiaan Pelanggan dalam Layanan E-Grocery Orlando, James; Keni, Keni
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/84j4x233

Abstract

The development of e-grocery increased dramatically after the COVID-19 pandemic. The application's ease of use is the main reason customers use it. However, the development occurred along with an increasing number of e-grocery applications, which tightened competition that can be a barrier to improving customer loyalty. Therefore, this study examined whether customer attachment, perceived value, and customer experience can positively predict customer satisfaction and loyalty, and the mediating role of customer satisfaction. This study uses a non-probability sampling method with a convenience sampling technique. The sample was selected using a Google Form distributed online through social media. One hundred sixty-eight respondents were collected and analyzed in this study using partial least squares structural equation modelling (PLS-SEM). This study concluded that customer attachment, perceived value, and experience can positively and significantly predict customer satisfaction and loyalty. Moreover, customer satisfaction predicts customer loyalty positively and significantly. Finally, customer satisfaction can positively and significantly mediate the prediction of emotional attachment, perceived value, and customer experience on customer loyalty. This study suggests that an e-grocery application can improve its service to increase customer loyalty. The improvement can be conducted by providing a responsive customer service and offering a wide variety of products, so that customers can feel that they can purchase many daily needs through the application. Keywords: emotional attachment, perceived value, customer experience, customer satisfaction, customer loyalty Abstrak Perkembangan e-grocery meningkat secara drastis setelah adanya pandemi Covid-19. Kemudahan dalam penggunaan aplikasi e-grocery menjadi alasan utama pelanggan untuk terus menggunakan aplikasi tersebut. Peningkatan jumlah aplikasi e-grocery kemudian meningkatkan persaingan, sehingga kesetiaan pelanggan menjadi sulit untuk terbentuk. Penelitian ini dilakukan untuk menguji apakah keterikatan pelanggan, nilai yang dirasakan, dan pengalaman pelanggan dapat memprediksi secara positif terhadap kepuasan pelanggan dan kesetiaan pelanggan, serta peran mediasi kepuasan pelanggan. Penelitian ini menggunakan metode non-probability sampling dengan teknik convenience samplimg sebagai metode untuk pemilihan sampel melalui Google Form yang didistribusikan secara online melalui media sosial. Penelitian ini memperoleh data dari 168 responden yang dianalisis dengan menggunakan metode Partial Least Square – Structural Equation Model (PLS-SEM). Hasil menunjukkan bahwa keterikatan pelanggan, nilai yang dirasakan, dan pengalaman pelanggan dapat memprediksi secara positif dan signifikan terhadap kepuasan pelanggan dan kesetiaan pelanggan. Kemudian, kepuasan pelanggan memprediksi secara positif dan signifikan kesetiaan pelanggan. Kepuasan pelanggan juga ditemui dapat memediasi secara positif dan signifikan pada keterikatan emosional, nilai yang dirasakan, dan pengalaman pelanggan terhadap kesetiaan pelanggan. Penelitian ini mengimplikasikan bahwa aplikasi e-grocery dapat mengembangkan layanannya untuk meningkatkan loyalitas pelanggan melalui customer service yang responsif dan menyediakan pilihan produk yang beragam.   Kata kunci: keterikatan emosional, nilai yang dirasakan, pengalaman pelanggan, kepuasan pelanggan, kesetiaan pelanggan
Transformasi disiplin Kehadiran Pegawai Melalui Absensi Wajah dan Lingkungan Kerja yang Kondusif di Kantor Camat Pemulutan Selatan Putri, Mutiya Resti; Roni, Mukran; Noviardy, Andrian Noviardy; Indriani, Poppy
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/bazk2g86

Abstract

This research examines the influence of facial attendance systems and the work environment on employee attendance discipline at the Sub-District Office of Pemulutan Selatan. Attendance discipline is a crucial aspect in assessing civil servants' performance, professionalism, and accountability in public service institutions. In this study, a quantitative method with an associative approach was employed. Data was collected through questionnaires distributed to 40 active employees. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The findings reveal that the facial attendance system negatively and significantly affects attendance discipline, suggesting that its current implementation may reduce employee motivation or comfort in attending work. In contrast, the work environment was found to have a positive and significant effect, indicating that supportive physical, psychological, and social conditions at the workplace contribute to increased attendance discipline. Simultaneously, both variables—facial attendance and work environment significantly influence employee attendance discipline. The coefficient of determination (R²) obtained was 30.4%, meaning the two variables studied explain 30.4% of the variance in attendance discipline. In comparison, the remaining  69.6% is influenced by other factors not examined in this research. These findings suggest the need for management to reevaluate the design and use of facial attendance systems and prioritize improvements in the work environment to enhance employee commitment and discipline in public service performance. Keywords: Facial Attendance, Work Environment, Attendance Discipline, Civil Servants, Public Service Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh absen wajah dan lingkungan kerja terhadap kedisiplinan kehadiran pegawai di Kantor Camat Pemulutan Selatan. Kedisiplinan kehadiran merupakan salah satu indikator penting dalam menilai kinerja dan tanggung jawab pegawai sebagai aparatur pemerintah. Berangkat dari fenomena rendahnya tingkat kedisiplinan kehadiran yang dapat berdampak pada produktivitas serta kualitas pelayanan publik, penelitian ini dilakukan menggunakan metode kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui penyebaran kuesioner kepada 40 responden yang merupakan pegawai aktif dan dianalisis  menggunakan uji regresi linier berganda dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa variabel absen wajah berpengaruh negatif dan signifikan terhadap kedisiplinan kehadiran, atau sistem absensi berbasis wajah belum sepenuhnya memberikan kenyamanan atau motivasi bagi pegawai dalam meningkatkan kehadiran. Sebaliknya, variabel lingkungan kerja berpengaruh positif dan signifikan terhadap kedisiplinan kehadiran, yang berarti lingkungan kerja yang baik dapat mendorong pegawai untuk lebih disiplin dalam bekerja. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap kedisiplinan kehadiran pegawai. Nilai koefisien determinasi (R²) sebesar 30,4% menunjukkan bahwa absen wajah dan lingkungan kerja mampu menjelaskan 30,4% variasi dalam kedisiplinan kehadiran, sedangkan 69,6% sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Penelitian ini merekomendasikan perlunya evaluasi terhadap penerapan sistem absensi wajah serta peningkatan kualitas lingkungan kerja guna mendorong tingkat kedisiplinan yang lebih optimal. Kata Kunci: Absen Wajah, Lingkungan Kerja, Kedisiplinan Kehadiran, Pegawai Pemerintah

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