cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Endar Pradesa
Contact Email
lppm@univbinainsan.ac.id
Phone
+6285267795998
Journal Mail Official
lppm@univbinainsan.ac.id
Editorial Address
Jalan Jendral Besar H.M Soeharto Kel Lubuk Kupang, Kec Lubuklinggau Selatan I, Kota Lubuklinggau
Location
Kota lubuk linggau,
Sumatera selatan
INDONESIA
Jurnal Interprof
Published by Univeristas Bina Insan Lubuklinggau
ISSN : 25277243     EISSN : 27216772     DOI : https://doi.org/10.32767/interprof.v6i2.1153
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran, pengkajian, dan pengembangan mengenai isu ekonomi, manajemen, dan bisnis. Situs Jurnal Media Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis, berskala nasional, dan sumber referensi bagi akademisi. Editor menerima kiriman artikel yang sudah disesuaikan dengan template dan belum pernah diterbitkan atau dipublikasi pada jurnal lain. Setiap artikel yang masuk sebelum diterbitkan akan melalui proses cek plagiat melalui alat bantu turnitin.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 180 Documents
 14   15   16   17   18 
BUY NOW PAY LATER USAGE AMONG GENERATION Z IN INDONESIA: AN INTEGRATION OF THEORY OF PLANNED BEHAVIOR AND MATERIAL VALUES THEORY Rahmadina Oktariani; Dewi Rahmayanti; Chairil Afandy
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3169

Abstract

Purpose: This study aims to examine the influence of attitude toward behavior, subjective norms, perceived behavioral control, and materialism on intention to use and actual usage behavior of Buy Now Pay Later (BNPL) services among Generation Z in Indonesia, with intention as a mediating variable. Research Methodology: This study adopts a quantitative approach with an explanatory survey design. Data were collected from 255 Generation Z respondents aged 18–29 years who had used BNPL services, using purposive sampling and a structured questionnaire. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0, with bootstrapping of 5,000 subsamples. Results: Attitude, subjective norms, and perceived behavioral control positively and significantly influence both intention and BNPL usage behavior. Unexpectedly, materialism shows a significant negative effect on BNPL usage behavior, contrary to the hypothesized direction. Intention mediates the relationships of attitude and subjective norms toward BNPL usage behavior, but does not mediate the relationship of perceived behavioral control. Conclusions: This study extends TPB by demonstrating that its core constructs remain robust predictors of BNPL adoption even when materialism is introduced as a competing predictor, and by showing that materialism operates through a distinct, non-TPB mechanism that warrants further theoretical attention rather than being assumed to reinforce TPB pathways. Limitations: This study is limited to Generation Z users and relies solely on a cross-sectional design with self-reported questionnaire data, which precludes causal inference. Other factors such as financial literacy, trust, and habits were not included. Contributions: This study contributes empirical evidence on BNPL usage behavior among Generation Z in Indonesia, extending the TPB framework by integrating materialism as an additional predictor and examining mediation through intention, thereby offering novel evidence that materialism can act as a deterrent rather than a driver of debt-based payment usage.     
THE MEDIATING ROLE OF GOVERNMENT INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN GOVERNANCE HUMAN RESOURCE COMPETENCE AND FINANCIAL REPORTING QUALITY Mutiara Fadhlina; Agus Ismaya Hasanudin; Nurhayati Soleha
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3172

Abstract

Abstract Purpose: Prior studies give mixed evidence on whether government internal control only predicts reporting quality or mediates the effect of governance and competence. This study tests internal control as an accountability conversion mechanism in a vertical public-sector organization with recurring audit issues, namely the Regional Office of the Directorate General of Corrections Banten. Research Methodology: A quantitative explanatory cross-sectional survey was conducted among financial, asset, and reporting personnel. Of 136 eligible personnel across 17 units, 117 usable responses were analyzed using PLS-SEM in SmartPLS 4. Slovin was used only to set a minimum response target for a finite population, while the study approached the full eligible population. Instrument validation used convergent validity, discriminant validity, reliability testing, pilot testing, and PLS-SEM diagnostics available in the thesis output. Results: All direct paths were positive and significant. Internal control partially mediated the effects of governance and competence on financial statement quality. The model showed strong R-square and Q-square values, f-square effects from small to large, and structural VIF values below 5. Conclusions: Financial statement quality improves when governance discipline and personnel competence are translated into risk assessment, verification, reconciliation, monitoring, and audit follow-up through internal control. Limitations: The single-site, cross-sectional, and self-reported design limits causal inference and requires careful interpretation of common method bias risk. Contributions: The study integrates Agency Theory and the Resource-Based View by positioning internal control as the mechanism that links accountability structures and strategic human resources to financial reporting quality
GREEN INTELLECTUAL CAPITAL, ESG, CARBON EMISSION DISCLOSURE, AND FIRM VALUE IN ENERGY FIRMS Syamsul Bahri; Windu Mulyasari; Ina Indriana
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3173

Abstract

Purpose: This study examines the effect of Green Intellectual Capital Disclosure on firm value and tests whether ESG Disclosure and Carbon Emission Disclosure mediate this relationship. Research Methodology: The study uses a quantitative explanatory design with secondary data from annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange during 2020-2023. The final sample consists of 189 firm-year observations. Panel regression with random effects and Sobel tests were processed using Stata 17. Results: Carbon Emission Disclosure has a positive and significant effect on firm value, whereas Green Intellectual Capital Disclosure and ESG Disclosure do not have direct significant effects. Green Intellectual Capital Disclosure significantly increases ESG Disclosure and Carbon Emission Disclosure. The mediation test confirms Carbon Emission Disclosure as a significant mediator, while ESG Disclosure is not significant. Conclusions: Carbon transparency is the most effective signaling channel through which green knowledge resources are translated into higher firm value in the Indonesian energy sector. Limitations: The study is limited by the availability of complete sustainability data and by content-analysis measures that primarily capture disclosure quantity. Contributions: The study contributes to signaling theory and provides practical insight for managers, investors, and regulators concerning the market relevance of carbon disclosure.
THE PHENOMENOLOGY OF CORETAX IMPLEMENTATION UNDER TWO FINANCE MINISTERS: TAXPAYER EXPERIENCES Bernard Sirait; Agus Ismaya Hasanudin; Roza Mulyadi
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3174

Abstract

Purpose: This study explores the phenomenon of Core Tax Administration System (Coretax) implementation under two Indonesian finance ministers by examining taxpayers' perceptions, challenges, and responses. Research Methodology: A descriptive phenomenological approach was used at the Banten Regional Office of the Directorate General of Taxes. Data were gathered through in-depth semi-structured interviews, participatory observation, documentation, and member checking involving 12 corporate taxpayers with Taxable Entrepreneur status and one tax counselor. Data analysis used intentionality analysis, epoche or bracketing, noema-noesis interpretation, and eidetic reduction. Results: Taxpayers perceived Coretax as a necessary modernization that integrates tax services and can improve efficiency. Nevertheless, early implementation was marked by system errors, slow access, login failures, limited digital literacy, insufficient initial socialization, and data-security concerns. The later period showed perceived improvements in stability, communication, and assistance, although technical problems persisted during peak reporting periods. Conclusions: Coretax adoption depends not only on technological readiness but also on user experience, institutional responsiveness, communication, and continuity of digital tax reform. Limitations: The findings are limited to early implementation experiences of corporate taxpayers within Banten and therefore should not be generalized to all taxpayer segments. Contributions: This study contributes to digital tax administration literature by integrating phenomenology with TAM, UX, UTAUT, and public-sector reform perspectives.
THE EFFECT OF SELF EFFICACY AND SOCIAL SUPPORT ON STUDENTS’ EMPLOYABILITY FACING WORKFORCE CHALLENGES Nazwa Amelia Rangkuti; Faisal Umardani Hasibuan; Tri Inda Fadhila Rahma
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3177

Abstract

The fast paced transformation of the modern job market demands that university students possess not only academic knowledge but also mental and social preparedness. Despite this, a considerable number of prospective graduates still experience anxiety regarding their transition into professional roles. Consequently, this research investigates how self-efficacy and social support impact the employability of students at the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra. Utilizing a quantitative causal design, the study selected 98 respondents via purposive sampling. Empirical data gathered through a Likert-scale survey were processed using multiple linear regression analysis via SPSS. The findings reveal that both self-efficacy and social support exert a positive and statistically significant influence on students' employability, either individually or concurrently. Elevated self-confidence enables students to better navigate recruitment processes, while adequate support from family, peers, and the academic community fosters motivation and clarifies career trajectories. Ultimately, this study highlights that achieving employability goes beyond mere academic excellence, it fundamentally relies on individual psychological resilience and a nurturing social ecosystem.
THE EFFECT OF ANCHORING BIAS AND HERDING BEHAVIOR ON STOCK INVESTMENT DECISIONS AMONG GENERATION Z IN INDONESIA: THE MEDIATING ROLE OF RISK PERCEPTION Khalif Mahaztra; Dewi Rahmayanti
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3211

Abstract

Purpose: This study investigates the effects of anchoring bias and herding behavior on stock investment decisions among Generation Z investors in Indonesia, with risk perception as a mediating varable. Research Methodology: A quantitative approach was employed using primary data collected via online questionnaires distributed to 200 active Generation Z stock investors across Indonesia, selected through purposive sampling. Data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. Results: Anchoring bias exerted the strongest overall influence on both risk perception and investment decisions, followed by herding behavior and respectively). Risk perception significantly and positively mediated both relationships and also exerted a direct positive effect on investment decisions, confirming its dual role as both a psychological mediator and an independent predictor of decision quality. Conclusions: Cognitive (anchoring) and social (herding) biases jointly shape Generation Z stock investment decisions in Indonesia, both directly and through the calibrating mechanism of risk perception, extending prospect theory by showing that elevated risk awareness sharpens rather than suppresses decision quality among digital native investors. Limitations: This study is limited to active Generation Z stock investors. The model explains 35.9% of the variance in risk perception, indicating that additional determinants remain unexplored. Moreover, the cross-sectional design and reliance on self-reported data limit causal inference and may introduce common method bias. Contributions: This study advances behavioral finance by confirming risk perception as a dual mediator between anchoring bias, herding behavior, and investment decisions among Generation Z investors in Indonesia
STRATEGIC ADAPTATION TO MITIGATE CLIENT CHURN: A SMART STUDY OF AN INDONESIAN B2B DIGITAL MARKETING AGENCY Okta Bhakti Nurangga
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3217

Abstract

Purpose: This study identifies the root causes of the business crisis experienced by MGDverse, an Indonesian B2B digital marketing consultancy serving MSMEs, and determines strategic adaptation options to improve business sustainability and performance. Research Methodology: A single-case study was conducted for the 2021–2025 period using qualitative diagnostic analysis and structured decision-making techniques. Porter’s Five Forces, 5 Whys Root Cause Analysis, SWOT/TOWS Matrix, and the Simple Multi-Attribute Rating Technique (SMART) were employed to diagnose organizational challenges, formulate alternatives, and prioritize strategic responses. Results: MGDverse experienced declining performance, reflected in an increase in monthly churn from 5.45% to 7.76%, a 23% reduction in active clients, a decline in net income margin from 26.57% to −2.70%, and a rise in COGS from 5.63% to 20.19%. Three root causes were identified: client-segment mismatch, client capability limitations beyond the firm’s service scope, and inadequate value communication. SMART ranked a Structured Client Success and Results Reporting System as the highest-priority strategy, followed by a Systematic Client Acquisition Pipeline, Tiered Service Packages, COGS Restructuring, and Creative Performance Service Expansion. Conclusions: The crisis was primarily associated with deficiencies in client alignment, expectation management, and value communication. Strengthening client success management emerged as the most effective response. Limitations: The findings are based on a single-company case study. Contributions: This study provides a practical framework for diagnosing business crises and prioritizing strategic adaptation in service-based organizations.
DYNAMIC CAPABILITIES AND FIRM PERFORMANCE: MEDIATING ROLES OF ORGANIZATIONAL RESILIENCE AND AMBIDEXTERITY IN INDONESIAN SMEs Edlyn Khurotul Aini; Eliana Sandy Yuliaji
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3226

Abstract

Purpose: This study addresses a significant gap in the strategic management literature by proposing and empirically testing a dual-mediation framework in which dynamic capabilities influence firm performance through two complementary mechanisms organizational resilience as a value-protection pathway and organizational ambidexterity as a value-creation pathway in the context of East Javanese SMEs. Research Methodology: This quantitative, cross-sectional survey involved 356 SME owners, managers, and senior staff in East Java, Indonesia, across six sectors, selected via purposive sampling. Data were collected through online and offline questionnaires using validated seven-point Likert scales for all constructs, then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Results: Dynamic capability significantly improves organizational resilience, organizational ambidexterity, and firm performance, which is further improved by resilience and ambidexterity. Both mediators significantly mediate the dynamic capability, firm performance link, indicating partial mediation with ambidexterity as the dominant mechanism. Conclusions: Dynamic capabilities enhance SME competitive advantage through two complementary mechanisms: organizational ambidexterity, which drives innovation and value creation, and organizational resilience, which protects operational continuity during disruptions. Both partially mediate this relationship, supporting a dual mediation framework integrating Dynamic Capabilities, Organizational Resilience, and Organizational Learning theories. Limitations: The cross-sectional design and perception-based survey from a specific regional and sectoral sample limit causal inference, raise the risk of common method bias, and constrain generalizability. Contributions: This study contributes to strategic management literature by integrating dynamic capability, ambidexterity, and resilience into a unified dual-mediation framework, and offers practical guidance for SME owners, managers, and policymakers in emerging economies
ANALYSIS OF CAPTAIN VISIOND STORE'S MARKETING STRATEGY IN INCREASING CONSUMER PURCHASE INTEREST Muhammad Hafisuddin; Sukaris Sukaris
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3227

Abstract

Objective: This study aims to analyze the marketing strategies of Captain Visiond Store in increasing consumer purchase interest. It addresses a significant research gap by exploring the integration of the marketing mix, digital marketing, and product exclusivity within the under-researched context of the local music merchandise industry. Methodology: Employing a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving business owners and consumers. The data were analyzed using the interactive model of Miles, Huberman, and Saldaña, with credibility ensured through source and technique triangulation. Results: The findings reveal that consumer purchase interest is primarily driven by the synergy between product differentiation—specifically through unique visual designs and limited-edition scarcity and targeted digital marketing. The strategic utilization of social media and marketplaces not only expands market reach but also amplifies the perceived exclusivity and symbolic value of the merchandise, which are critical factors influencing purchase decisions alongside product quality and service responsiveness. Conclusion: The integration of emotional value (exclusivity and identity) with functional value (quality and digital accessibility) constitutes a highly effective marketing strategy for sustaining consumer interest in the creative merchandise sector. Limitations: The reliance on a single qualitative case study limits the generalizability of the findings across broader creative industry contexts. Contribution: Theoretically, this study enriches marketing literature by conceptualizing the role of product scarcity and digital engagement in niche creative markets. Practically, it provides a strategic blueprint for MSME actors to leverage product differentiation and digital ecosystems to build sustainable competitive advantages
WORK LIFE BALANCE AND ACADEMIC STRESS EFFECTS ON MANAGEMENT STUDENT BURNOUT MEDIATED BY SELF EFFICACY Dwi Indah; Heru Baskoro
Jurnal Interprof Vol 12 No 1 (2026): Jurnal Interprof, April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i1.3253

Abstract

Purpose: This study examines the effects of work-life balance and academic stress on burnout among management students, with self-efficacy as a mediating variable. Unlike previous studies that examined these predictors separately, this research integrates them to reveal the complex mediating mechanisms of self-efficacy. Research Methodology: This quantitative study employed a causal survey design involving 203 active management students at Universitas Muhammadiyah Gresik, selected via purposive sampling. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). Results: Academic stress emerged as the strongest predictor of burnout, while work-life balance significantly reduced it. Self-efficacy demonstrated competitive partial mediation with a suppressor effect for both predictors, revealing that its protective role is complex when analyzed simultaneously with correlated predictors rather than acting as a simple unidirectional buffer. Conclusions: Reducing academic burnout requires prioritizing academic stress management and work-life balance enhancement. Self-efficacy interventions alone may be insufficient without addressing underlying stressors and resource imbalances. Limitations: The cross-sectional design and single-institution sample limit generalizability. Structural multicollinearity among predictors requires cautious interpretation of direct path coefficients. Contributions: Theoretically, this study extends Conservation of Resources theory by demonstrating how self-efficacy operates through a complex suppressor mechanism when resource depletion and maintenance factors are analyzed simultaneously. Practically, it guides institutions in developing integrated interventions addressing stress management, work-life balance, and psychological capital

Page 17 of 18 | Total Record : 180

 14   15   16   17   18 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol 12 No 2 (2026): Jurnal Interprof, Agustus Vol 12 No 1 (2026): Jurnal Interprof, April Vol 11 No 2 (2025): Jurnal Interprof, Desember Vol 11 No 1 (2025): Jurnal Interprof, Juni Vol 10 No 2 (2024): Jurnal Interprof, Desember Vol 10 No 1 (2024): Jurnal Interprof, Juni Vol 9 No 2 (2023): Jurnal Interprof, Desember Vol 9 No 1 (2023): Jurnal Interprof, Juni Vol 8 No 2 (2022): Vol 8 No 2 (2022) : Jurnal Interprof Desember Vol 8 No 2 (2022): Jurnal Interprof, Desember Vol 8 No 1 (2022): Jurnal Interprof, Juni Vol 7 No 2 (2021): Jurnal Interprof, Desember Vol 7 No 1 (2021): Jurnal Interprof, Juni Vol 7 No 1 (2021): Jurnal Interprof Juni Vol 6 No 2 (2020): Jurnal Interprof Desember Vol 6 No 2 (2020): Jurnal Interprof, Desember Vol 6 No 1 (2020): Jurnal Interprof, Juni Vol 6 No 1 (2020): Jurnal Interprof Juni Vol 5 No 2 (2019): Jurnal Interprof, Desember Vol 5 No 1 (2019): Jurnal Interprof Juni Vol 5 No 1 (2019): Jurnal Interprof, Juni Vol 4 No 2 (2018): Jurnal Interprof Desember Vol 4 No 2 (2018): Jurnal Interprof, Desember Vol 4 No 1 (2018): Jurnal Interprof Juni Vol 4 No 1 (2018): Jurnal Interprof, Juni Vol 3 No 2 (2017): Jurnal Interprof Desember Vol 3 No 2 (2017): Jurnal Interprof, Desember Vol 3 No 1 (2017): Jurnal Interprof Juni Vol 3 No 1 (2017): Jurnal Interprof, Juni More Issue