DiE: Jurnal Ilmu Ekonomi dan Manajemen https://jurnal.untag-sby.ac.id/index.php/die <p align="”justify”">DiE: Jurnal Ilmu Ekonomi dan Manajemen published by Doctoral study program in Economics, Faculty of Economics and Business, University of 17 August 1945 Surabaya. The research article submitted to this online journal will be double blind peer-reviewed (both reviewer and author remain anonymous to each other) at least 2 (two) reviewers. The accepted research articles will be available online following the journal peer-reviewing process. Language used in this journal is English. <br> For checking Plagiarism, DIE: Doktor Ilmu Ekonomi Editor will screen plagiarism manually (offline and online database) on the Title, Abstract, and Body Text of the manuscript, and by using several plagiarism detection software (Turnitin). If it is found a plagiarism indication, the editorial board will reject the manuscript immediately.</p> Program Doktor Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya en-US DiE: Jurnal Ilmu Ekonomi dan Manajemen 0216-6488 <p>The author who will publish the manuscript at DiE: Jurnal Ilmu Ekonomi dan Manajemen, agree to the following terms:</p><p>1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</p><p>2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</p><p>3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories, pre-prints sites or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater dissemination of published work</p> The Influence of Transformational Leadership and Work Environment on Employee Performance with Work Engagement as an Intervening Variable https://jurnal.untag-sby.ac.id/index.php/die/article/view/132472 <p>This study investigates the impact of transformational leadership, work environment, and work engagement on employee performance at PT Berau Coal. Using a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4, the study analyzed data collected from employees in the transhipment area, selected through purposive and non-probability sampling methods. The research model included transformational leadership (X1) and work environment (X2) as independent variables, work engagement (Z) as a mediating variable, and employee performance (Y) as the dependent variable. The findings indicate that the work environment significantly and positively influences employee performance, whereas transformational leadership and work engagement, although positive, do not show significant effects. Additionally, work engagement fails to mediate the relationship between transformational leadership and performance as well as between the work environment and performance. These results suggest that the work environment is the most critical factor driving employee performance in this context. The study emphasizes the importance of creating a supportive, safe, and conducive workplace to optimize productivity. The findings provide practical insights for management in developing strategies to enhance employee outcomes, while also contributing to the theoretical understanding of human resource management practices in the mining industry.</p> Dicky Syahputra Darmono Endah Susanti Copyright (c) 2025 Dicky Syahputra, Darmono, Endah Susanti https://creativecommons.org/licenses/by-sa/4.0 2025-09-27 2025-09-27 16 02 296 313 10.30996/die.v16i02.132472 ANALYSIS OF THE IMPLEMENTATION OF ORDER COSTS USING THE FULL COSTING METHOD AT PT BONAFIDE INDO MEDIA https://jurnal.untag-sby.ac.id/index.php/die/article/view/132657 <p>Companiieis' eifforts to avoiid eirrors iin deiciisiion-makiing and fiinanciial manageimeint, such as iinaccuratei priiciing, falsei or miisleiadiing profiits, iinaccuratei manageiriial deiciisiions, and diisproportiionatei allocatiion of oveirheiad costs, reiquiirei a meithod for makiing appropriiatei deiciisiions, nameily thei full costiing meithod. Data colleictiion teichniiqueis useid iincludeid obseirvatiion, liiteiraturei reiviieiw, and iinteirviieiws. Data analysiis was conducteid usiing deiscriiptiivei qualiitatiivei meithods, usiing thei full costiing meithod. Thiis study analyzeis thei appliicatiion of thei full costiing meithod at thei priintiing company PT Bonafiidei Iindo Meidiia Paleimbang, usiing tradiitiional cost theiory and actiiviity-baseid costiing (ABC) theiory, whiich calculateis total costs iin deiteirmiiniing thei cost of goods sold. thei iimpleimeintatiion of thei full costiing meithod at PT Bonafiidei Iindo Meidiia Paleimbang can iincreiasei reiveinuei by proviidiing a beitteir undeirstandiing of productiion costs, seittiing morei accuratei priiceis, iideintiifyiing morei profiitablei products, iimproviing cost eiffiiciieincy, and supportiing beitteir strateigiic deiciisiions. Thei reisults iindiicatei that thei job ordeir cost useid by PT Bonafiidei Iindo Meidiia Paleimbang iis thei biid priicei.</p> Febyanti Kemalasari Leriza Desitama Anggraini Andini Utari Putri Copyright (c) 2025 Febyanti Kemalasari, Leriza Desitama Anggraini, Andini Utari Putri https://creativecommons.org/licenses/by-sa/4.0 2025-10-22 2025-10-22 16 02 590 599 10.30996/die.v16i02.132657 THE IMPACT OF INTERNAL COMMUNICATION, TEAMWORK, AND REWARD AND PUNISHMENT ON EMPLOYEE PERFORMANCE AT CV. KEANU MOTOR PALEMBANG https://jurnal.untag-sby.ac.id/index.php/die/article/view/450-459 <p><em>This study aims to analyze the impact of internal communication, teamwork, reward, and punishment on employee performance at CV. Keanu Motor Palembang. In an era of globalization characterized by intense competition, companies are required to enhance employee performance to effectively achieve organizational goals. The research method used is quantitative with an associative approach, involving 40 employees as respondents selected through total sampling. Data were collected through questionnaires and analyzed using multiple linear regression.</em></p> <p><em>The results of the study indicate that internal communication has a significant positive effect on employee performance, with a t-value of 2.236 and a significance level of 0.000. Teamwork also has a significant positive impact, with a t-value of 4.541 and a significance level of 0.001. Additionally, reward shows a significant positive effect on employee performance with a t-value of 3.289 and a significance level of 0.001. Punishment also contributes positively and significantly, with a t-value of 2.151 and a significance level of 0.000. The simultaneous test (F test) shows that all independent variables collectively have a significant effect on employee performance, with an F-value of 7.277 and a significance level of 0.001. Based on these findings, it is recommended that CV. Keanu Motor Palembang continue to improve internal communication, strengthen teamwork, implement a fair reward system, and ensure proportional application of punishment. With these measures, it is expected that employee performance can improve, which in turn will support the overall achievement of the company's goals. This study contributes to the development of human resource management in the automotive industry and can serve as a reference for future research in the same field.</em></p> Angelya Putri Miranti Fauziah Afriyani Siti Komariah Hildayanti Copyright (c) 2025 Angelya Putri Miranti, Fauziah Afriyani, Siti Komariah Hildayanti https://creativecommons.org/licenses/by-sa/4.0 2025-10-10 2025-10-10 16 02 450 459 10.30996/die.v16i02.132615 Analysis of the Impact of Accountability, Transparency, and Service Quality on Customer Trust Level (A Survey on Bank Syariah Indonesia in Palembang City) https://jurnal.untag-sby.ac.id/index.php/die/article/view/132607 <p><em>The purpose of this study is to examine how customer trust in Bank Syariah Indonesia (BSI) Palembang City is influenced by accountability, transparency, and service quality. The rapid expansion of Islamic banking in Indonesia, particularly after the merger of three Islamic banks into Bank Syariah Indonesia, and the importance of accountability, transparency, and service quality in fostering customer trust serve as the foundation of this research.</em></p> <p><em>To collect data, this study employed a quantitative approach using a survey method, in which questionnaires were distributed to 100 customers of BSI Palembang City. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, both partially and simultaneously, accountability, transparency, and service quality have a positive and significant impact on the level of customer trust.</em></p> <p><em>The findings suggest that customer trust in BSI increases along with higher levels of accountability and transparency in financial management, as well as the quality of services provided. To maintain and further enhance customer trust, BSI’s management may consider these findings in developing strategies to improve service quality and transparency</em>.</p> Rahmadhani Lili Syafitri Mutiara Kemala Ratu Copyright (c) 2025 Rahmadhani, Lili Syafitri, Mutiara Kemala Ratu https://creativecommons.org/licenses/by-sa/4.0 2025-10-09 2025-10-09 16 02 417 426 10.30996/die.v16i02.132607 The Influence of Word of Mouth and Product Quality on Purchase Decisions at Citra Sukawinatan Refillable Water Depot in the Digital Era https://jurnal.untag-sby.ac.id/index.php/die/article/view/132604 <p><em>This study aims to analyze the influence of Word of Mouth and Product Quality on Purchasing Decisions at Citra Sukawinatan Gallon Refill Drinking Water Depot in the Digital Era with a focus on Sukawinatan residents who visit to buy Citra Sukawinatan gallon refill drinking water. The research method uses quantitative, The research sample amounted to 170 respondents, selected using probability sampling techniques. Data were collected through questionnaires distributed directly to respondents. Data testing includes validity, reliability tests, and classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results of the study indicate that partially, the Word of Mouth and Product Quality variables each have a positive and significant effect on Purchasing Decisions. Simultaneously, both variables also have a positive and significant effect on Purchasing Decisions at Citra Gallon Refill Drinking Water Depot. It can be concluded that good customer experience and superior product quality are important factors in driving consumer purchasing decisions. These findings provide strategic insights for Citra Gallon Refill Depot Management to increase competitiveness through optimizing customer experience and better product quality.</em></p> Nadia Utami Mohammad Kurniawan Yeni yeni Copyright (c) 2025 Nadia Utami, Mohammad Kurniawan, Yeni yeni https://creativecommons.org/licenses/by-sa/4.0 2025-10-10 2025-10-10 16 02 427 437 10.30996/die.v16i02.132604 THE INFLUENCE OF TALENT MANAGEMENT, EMPLOYEE ENGAGEMENT, AND WORK LIFE BALANCE ON EMPLOYEE RETENTION AT PT MINESKI PALEMBANG https://jurnal.untag-sby.ac.id/index.php/die/article/view/132598 <p><em>This study aims to analyze the influence of Talent Management, Employee Engagement, and Work Life Balance on Employee Retention at PT Mineski </em><em>Palembang. The background of the research is based on the high employee turnover rate, which can negatively impact the company's productivity. This research uses a quantitative method with data collected through questionnaires distributed to 110 respondents who are permanent employees at PT Mineski Palembang. Data were analyzed using multiple linear regression tests with SPSS version 26. The results show that Talent Management has a positive and significant effect on Employee Retention. However, Employee Engagement does not have a significant effect on Employee Retention. Meanwhile, Work Life Balance has a positive and significant effect on Employee Retention. Simultaneously, the three independent variables have a significant influence on Employee Retention. These findings indicate that to retain employees, the company needs to focus on strategic talent management and creating a healthy work-life balance, even though employee engagement should still be&nbsp; considered&nbsp; despite&nbsp; not&nbsp; showing&nbsp; a&nbsp; statistically&nbsp; significant&nbsp; effect.</em></p> <p>&nbsp;</p> Sulthan Faza Endah Dewi Purnamasari Meilin Veronica Copyright (c) 2025 Sulthan Faza, Endah Dewi Purnamasari, Meilin Veronica https://creativecommons.org/licenses/by-sa/4.0 2025-10-09 2025-10-09 16 02 438 449 10.30996/die.v16i02.132598 ANALYSIS OF RECRUITMENT AND CAREER DEVELOPMENT OF THE INDONESIAN NAVY CORPS TO IMPROVE ORGANIZATIONAL EFFICIENCY https://jurnal.untag-sby.ac.id/index.php/die/article/view/132562 <p>This study aims to analyze the recruitment and career development system for officers in the Indonesian Navy in order to improve organizational efficiency. The main problem faced is an imbalance in the composition of officers across rank strata, which has an impact on career stagnation, suboptimal filling of positions, and reduced organizational effectiveness. The research uses a descriptive-qualitative approach supported by quantitative analysis, through the <em>Cross Sectional </em>method to map personnel flow (inflow, throughflow, outflow), calculating Length of Service in Rank (MDDP) and Length of Service as an Officer (MDP), and optimizing <em>Goal Programming </em>to determine the ideal intake of new officers according to the organizational structure requirements in the Personnel Structure List (DSP).</p> <p>The results of the study show a surplus of officers at the Second Lieutenant and Colonel levels, as well as a significant shortage at the middle levels (First Lieutenant to Lieutenant Colonel). The optimization model using <em>Goal Programming </em>recommends the recruitment of 106 Second Lieutenants each year to achieve a balanced DSP structure by 2050. In addition, SWOT analysis resulted in priority strategies in the form of improving the DSP-based planning system and merit system, redistributing positions, and strengthening education and international cooperation.</p> <p>This study provides theoretical contributions to the development of data-based human resource management concepts, as well as practical contributions to policy makers in formulating adaptive, efficient, and sustainable career development strategies for the Indonesian Navy Corps.</p> afran fatchurrozi Ardian Budi Darma Karadona Copyright (c) 2025 afran fatchurrozi, Ardian Budi Darma, Karadona https://creativecommons.org/licenses/by-sa/4.0 2025-10-09 2025-10-09 16 02 399 416 10.30996/die.v16i02.132562 INFLUENCE DIGITAL MARKETING, SERVICE QUALITY, AND BRAND IMAGE ON PATIENT SATISFACTION OF CHARITAS HOSPITAL https://jurnal.untag-sby.ac.id/index.php/die/article/view/132480 <p><strong>Purpose - &nbsp;</strong>&nbsp;This study aims to analyze the effect of digital marketing, service quality, and brand image on patient satisfaction at Palembang Charitas Hospital.</p> <p><strong>Novelty - &nbsp;</strong>&nbsp;In previous studies the brand only focuses on the influence of digital marketing on patient satisfaction. Whereas in this study it was further developed, namely the influence of digital marketing service quality, and brand image on patient satisfaction of Charitas Hospital.</p> <p><strong>Methods - &nbsp;</strong>&nbsp;This research uses the [quantitative/qualitative] approach, with data obtained from [data sources]. The analysis technique used is [the name of the analysis method, for example linear regression, descriptive analysis, or in -depth interview] to test the relationship between variables or phenomena under study.</p> <p><strong>Findings - </strong>&nbsp;The approach used is quantitative with the survey method. Data was collected from 97 patient respondents through a questionnaire, supported by literature studies, interviews, and documentation. Data analysis was carried out using multiple linear regression with SPSS, after the validity, reliability, and classic assumptions were conducted.</p> <p><strong>Limitations and Implications - &nbsp;</strong>&nbsp;In this study is only limited to the patient satisfaction sector at Palembang Charitas Hospital, so the results of this study cannot be generalized to sectors such as services or other industries in general. The contribution of this research can make practical references for Palembang Charitas Hospital employees in designing patient satisfaction in digital marketing, service quality, and brand image.</p> <p><strong>&nbsp;</strong></p> <p>&nbsp;</p> Muhammad Raffy Anugra Alsha Siti Komariah Hildayanti Budi Setiawan Copyright (c) 2025 Muhammad Raffy Anugra Alsha, Siti Komariah Hildayanti, Budi Setiawan https://creativecommons.org/licenses/by-sa/4.0 2025-09-30 2025-09-30 16 02 365 381 10.30996/die.v16i02.132480 THE IMPACT OF WORK MOTIVATION, NON -FINANCIAL COMPENSATION ON EMPLOYEE JOB SATISFACTION AT PT. PINAGO UTAMA TBK IN PALEMBANG CITY https://jurnal.untag-sby.ac.id/index.php/die/article/view/132477 <p>This study aims to examine the effect of work motivation and non -financial compensation on employee job satisfaction. The research method used is quantitative. The research subjects were employees of PT. Pinago Utama Tbk in the city of Palembang, with a population of 65 employees, and all employees were taken carefully. Saturated sampling techniques are used for sampling. Data analysis was carried out using t-test and multiple linear regression analysis using SPSS version 25 software. Hypothesis results showed a positive and significant relationship between work motivation and non-financial compensation and employee job satisfaction at PT. Pinago Utama Tbk in Palembang City. Multiple regression analysis shows that work motivation and non -financial compensation simultaneously have a positive and significant influence on job satisfaction. The regression equation obtained is y = 1,659 + 0.584x1 + 0.324x2. The F test shows a significant value (significance &lt;0.05), which shows that these two variables can jointly explain changes in the level of employee job satisfaction. The combination of work motivation and non -financial compensation provides a significant contribution to employee job satisfaction. The results of this study concluded that work motivation and non -financial compensation have a significant influence on employee job satisfaction.</p> <p><strong>&nbsp;</strong></p> <p>&nbsp;</p> Ichsan Aziz Muhammad Susi Handayani Mohamad Kurniawan Copyright (c) 2025 Ichsan Aziz Muhammad, Susi Handayani, Mohamad Kurniawan https://creativecommons.org/licenses/by-sa/4.0 2025-09-30 2025-09-30 16 02 347 364 10.30996/die.v16i02.132477 THE INFLUENCE OF PERCEIVED USEFULNESS, PERCEIVED EASE OF USE AND DIGITAL FINANCIAL LITERACY ON USE BEHAVIOR IN DIGITAL PAYMENT https://jurnal.untag-sby.ac.id/index.php/die/article/view/132476 <p><strong>Objectives - &nbsp;</strong>&nbsp;This study aims to analyze the effect of perceptions of use, perception of ease of use, and digital financial literacy on the behavior of use in the use of digital payment services among students of the University of Indo Global Mandiri Palembang.</p> <p><strong>Novelty - &nbsp;</strong>&nbsp;In previous studies the brand only focuses on the influence of digital payment while in this study it was further developed, namely the effect of perceived usefulness, perceived ease of use and digital financial literacy on Use Behavior on Digital Payment among students, especially at Indo Global Mandiri University.</p> <p><strong>Methods - &nbsp;</strong>&nbsp;This research uses a quantitative approach with data collection techniques through questionnaires distributed to 176 selected respondents using the purposive sampling method. Data analysis was carried out using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method using SmartPLS 4 software.</p> <p><strong>Findings - &nbsp;</strong>&nbsp;The results showed that the perception of ease of use and digital financial literacy had a positive and significant effect on the behavior of the use of digital payment services, while the perception of use did not show a significant effect. These findings provide theoretical implications by expanding the application of Technology Acceptance Model (TAM) through the integration of digital financial literacy variables, as well as practical implications for digital payment service providers in designing strategies to increase sustainable use.</p> <p><strong>Limitations and Implications - &nbsp;</strong>&nbsp;This research is limited only to the student sector, especially only students of Indo Global Mandiri University. The implications of this study can make the basis for all students from various universities. &nbsp;</p> <p><strong>&nbsp;</strong></p> <p>&nbsp;</p> Yassar Tirtha Budi Setiawan Try Wulandari Copyright (c) 2025 Yassar Tirtha, Budi Setiawan, Try Wulandari https://creativecommons.org/licenses/by-sa/4.0 2025-09-30 2025-09-30 16 02 382 398 10.30996/die.v16i02.132476 The Influence of Transformational Leadership, Work Life Balance and Job Stress on Employee Performance at PT Fortuna Marina Sejahtera Palembang https://jurnal.untag-sby.ac.id/index.php/die/article/view/132475 <p><em>This research was motivated by field problems at PT Fortuna Mandiri Sejahtera Palembang, where employees still experience unclear directions from their superiors, high workloads, and unpredictable coal loading and unloading schedules. These conditions cause stress, reduce work-life balance, and indicate that transformational leadership has not been optimally implemented in facing dynamic work situations. This study aims to determine the effect of transformational leadership, work-life balance, and job stress on employee performance. The method used is quantitative with an associative approach to measure the relationship between variables. The research variables consist of transformational leadership (X₁), work-life balance (X₂), job stress (X₃), and employee performance (Y). The sampling technique used was saturated sampling with a total of 77 employees as respondents. The results showed a constant value of 17.573, a transformational leadership coefficient of 0.321, work-life balance coefficient of 0.399, and job stress coefficient of -0.317. Work-life balance has a significant and the greatest effect on employee performance (t count 3.074 &gt; t table 1.993). Transformational leadership also has a significant effect (t count 2.881 &gt; t table 1.993). Meanwhile, job stress has a negative and significant effect on performance (t count -3.752 &lt; t table 1.993). Based on the coefficient of determination test, it is known that there are still 59.2% of other variables influencing employee performance that were not examined in this study.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p>&nbsp;</p> Defri Anugra Try Wulandari Meilin Veronica Copyright (c) 2025 Defri Anugra, Try Wulandari, Meilin Veronica https://creativecommons.org/licenses/by-sa/4.0 2025-09-30 2025-09-30 16 02 336 346 10.30996/die.v16i02.132475 THE EFFECT OF EMOTIONAL INTELLIGENCE, INTERPERSONAL COMMUNICATION, CAREER DEVELOPMENT ON LECTURERS' PERFORMANCE MODERATED BY LECTURERS' ACHIEVEMENT MOTIVATION IN DPK IN LLDIKTI REGION 7 EAST JAVA https://jurnal.untag-sby.ac.id/index.php/die/article/view/132063 The purpose of this study is to prove and analyze the influence of Emotional Intelligence, Interpersonal Communication, Career Development and the influence of Achievement motivation as a moderating variable on the relationship between Career Development and Lecturer Performance of DPK LLDIKTI Region 7 East Java, with a sample size of 278 and a data collection method using a Questionnaire. Data analysis used AMOS version 25. The results showed that Emotional Intelligence had no significant effect on Career Development. Emotional Intelligence had a significant effect on Lecturer Performance. Interpersonal Communication had no significant effect on Career Development. Interpersonal Communication had no significant effect on Lecturer Performance. Career Development had no significant effect on Lecturer Performance. Achievement motivation positively moderated the relationship between competence and Lecturer Performance of DPK LLDIKTI Region 7 East Java. Achievement motivation positively moderated the relationship between Career Development and Lecturer Performance of DPK LLDIKTI Region 7 East Java. Suggestions for further research are to use qualitative methods, and/or use different sample populations for insignificant research results. Suyono Suyono Suyono Copyright (c) 2025 Suyono Suyono Suyono https://creativecommons.org/licenses/by-sa/4.0 2025-08-28 2025-08-28 16 02 209 221 10.30996/die.v16i02.132063 Digital Marketing and Sustainability Accounting Literacy on Competitive Advantage and Fisheries MSMEs’ Performance https://jurnal.untag-sby.ac.id/index.php/die/article/view/132468 <p>Fisheries micro, small, and medium enterprises (MSMEs) play a strategic role in the regional economy, particularly in Kupang City, which serves as one of the main centers of seafood processing in East Nusa Tenggara. However, limited market access, inadequate financial recording, and weak competitiveness remain major obstacles to improving business performance. This study aims to analyze the influence of digital marketing and sustainability accounting literacy on competitive advantage and fisheries MSMEs’ performance, as well as to examine the mediating role of competitive advantage. A quantitative research approach was employed, with respondents consisting of fisheries MSME actors in Kupang City. Data were collected using questionnaires and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The results indicate that digital marketing and sustainability accounting literacy have significant positive effects on both competitive advantage and MSME performance. Competitive advantage also shows a significant positive effect on performance. Furthermore, competitive advantage mediates the relationship between digital marketing and sustainability accounting literacy with the performance of fisheries MSMEs. This study contributes theoretically to the development of marketing management and sustainability accounting literature, while also providing practical implications for fisheries MSME actors and local government in designing strategies to enhance competitiveness and business sustainability.</p> Fauziyah Lamaya Chairul Pua Tingga Copyright (c) 2025 Fauziyah Lamaya, Chairul Pua Tingga https://creativecommons.org/licenses/by-sa/4.0 2025-09-27 2025-09-27 16 02 314 325 10.30996/die.v16i02.132468 THE MEANING OF COMPETENCE, JOB STRESS, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE https://jurnal.untag-sby.ac.id/index.php/die/article/view/132467 <p>This research was conducted to examine how competence, job stress, and the work environment affect employee performance at CV. Teguh Harapan. The study utilized primary data collected through questionnaires distributed to all 42 employees of the company, who also served as the respondents. The results of the data analysis indicate several important findings. First, the competence variable shows a significant positive effect on employee performance, as reflected by the t-count value of 2.097, which is greater than the t-table value of 2.024. This means that higher competence among employees contributes significantly to improving their performance. Second, the job stress variable is also found to significantly affect employee performance. The statistical test shows a t-count value of -2.131, which is smaller than the t-table value of -2.024, suggesting that higher job stress tends to reduce employee performance. Third, the work environment variable does not appear to significantly influence employee performance. The t-count value obtained was 1.827, which is lower than the t-table value of 2.024, meaning that variations in the work environment did not show a statistically significant relationship with performance outcomes in this study. However, when tested simultaneously, the three independent variables—competence, job stress, and work environment—collectively demonstrate a significant impact on employee performance, as indicated by the F-count value of 15.399, which exceeds the F-table value of 2.85. This result confirms that while not all individual variables have a consistent effect, together they significantly shape overall employee performance.</p> Siti Munawaroh Suryansyah Kasiran Djupiansyah Ganie Abdul Hakim Winda Jubaidah Hasbiah Caetano Carceres Correia Copyright (c) 2025 Siti Munawaroh, Suryansyah Kasiran, Djupiansyah Ganie, Abdul Hakim, Winda Jubaidah, Hasbiah, Caetano Carceres Correia https://creativecommons.org/licenses/by-sa/4.0 2025-09-27 2025-09-27 16 02 326 335 10.30996/die.v16i02.132467 THE INFLUENCE OF INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE ON THE FIRM VALUE OF PALM OIL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE https://jurnal.untag-sby.ac.id/index.php/die/article/view/132466 <p>This study aims to determine the influence of <em>intellectual capital </em>and capital structure on the value of palm oil companies in Berau Regency listed on the IDX with financial performance as&nbsp; an <em>intervening variable. </em>Secondary data was collected using a documentation method, in the form of financial statements for the 2021-2023 period from 13 palm oil companies listed on the IDX. The analysis tools used are: <em>Partial Least Squares-Structural Equation Modeling </em>(PLS-SEM) and Path <em>Analysis</em>.</p> <p>The results of this study show that: 1) <em>Intellectual capital </em>has a significant effect on the financial performance of palm oil companies listed on the IDX; 2) Capital structure has a significant effect on the financial performance of palm oil companies listed on the IDX; 3) <em>Intellectual capital </em>has a significant effect on the value of palm oil companies listed on the IDX; 4) Capital structure has a significant effect on the value of palm oil companies listed on the IDX; 5) Financial performance has a significant effect on the value of palm oil companies listed on the IDX; 6) Financial performance is able to mediate the influence of <em>intellectual capital </em>on the value of palm oil companies listed on the IDX; and 7) Financial performance is able to mediate the influence of capital structure on the value of palm oil companies listed on the IDX.</p> MUSLIMIN Winda Jubaidah Julbahri Wahid Hasyim Copyright (c) 2025 MUSLIMIN, Winda Jubaidah, Julbahri, Wahid Hasyim https://creativecommons.org/licenses/by-sa/4.0 2025-09-26 2025-09-26 16 02 270 282 10.30996/die.v16i02.132466 The Balanced Scorecard Method as a Strategy for Measuring Financial and Non-Financial Performance of MSME Bu-dhe Tuna Fish Production in North Halmahera https://jurnal.untag-sby.ac.id/index.php/die/article/view/132449 <p><em>The purpose of the research is to find out the measurement of financial and non-financial performance using the balanced scorecard method on MSME Bu-dhe, namely seen from the financial perspective, customer perspective, internal process perspective, and learning and growth perspective.</em></p> <p><em>This research uses a qualitative method with a descriptive approach, namely statistical analysis used to analyze data by describing or illustrating the data that has been collected. This research method provides a general description of the object being studied, namely measuring financial and non-financial performance (customer perspective, process perspective, learning and growth perspective).<br>The results of this research are: Based on the balanced scorecard financial perspective analysis, the performance of MSME Bu-dhe can be said to be very good. Based on the balanced scorecard customer perspective analysis, it can be concluded that the performance of MSME Bu-dhe is very good. Based on the balanced scorecard internal process perspective analysis, it can be concluded that the performance of MSME Bu-dhe is said to be good. Based on the balanced scorecard learning and growth perspective analysis, it can be concluded that the performance of MSME Bu-dhe is said to be good.</em></p> Rina Silvia Novriani M. Wangka Copyright (c) 2025 Rina Silvia, Novriani M. Wangka https://creativecommons.org/licenses/by-sa/4.0 2025-09-23 2025-09-23 16 02 256 269 10.30996/die.v16i02.132449 The Effect of Influencer Credibility, Authenticity, and Engagement on Purchase Intention in Live Shopping https://jurnal.untag-sby.ac.id/index.php/die/article/view/132416 <p>Build upon Source Credibility Theory (SCT), which states that influencer’s persuasiveness is determined by three core dimensions—expertise (credibility), trustworthiness (authenticity), and attractiveness (engagement). This study examines the impact of three influencer characteristics—Influencer Credibility (IC), Influencer Authenticity (IA), and Influencer Engagement (IE)—on Purchase Intention (PI) in live shopping in Indonesia. A quantitative survey of 109 Indonesian live shoppers was conducted using purposive and snowball sampling. Findings reveal that Influencer Authenticity and Influencer Engagement significantly boost Purchase Intention, whereas Influencer Credibility does not. This research offers a conceptual framework grounded in SCT for understanding how influencers’ characteristics shape followers’ purchase intentions and provides empirical evidence of live shopping’s effectiveness in the Indonesian context.</p> Nugraha Kusbianto Ni Made Ida Pratiwi Ayun Maduwinarti Copyright (c) 2025 Nugraha Kusbianto, Ni Made Ida Pratiwi, Ayun Maduwinarti https://creativecommons.org/licenses/by-sa/4.0 2025-09-03 2025-09-03 16 02 240 255 10.30996/die.v16i02.132416 THE IMPACT OF SOCIAL ENVIRONMENT, LIFESTYLE, AND LOCUS OF CONTROL ON STUDENTS' FINANCIAL LITERACY https://jurnal.untag-sby.ac.id/index.php/die/article/view/132414 <p>Financial literacy is an essential skill that students must possess to face financial challenges in the modern era. This research aims to analyze the influence of social environment, lifestyle, and locus of control on the financial literacy of students from the Faculty of Economics and Business at Muhammadiyah University of Palopo, class of 2021–2023, totaling 843 students. The sample was determined using the Slovin formula, resulting in 90 samples selected through proportional random sampling. Data were collected through the distribution of questionnaires and analyzed using multiple linear regression to determine the extent to which independent variables affect students' financial literacy. The findings indicate that social environment, lifestyle, and locus of control significantly influence financial literacy, both partially and simultaneously. he regression analysis results show that lifestyle (β = 0.617, p &lt; 0.01) and locus of control (β = 0.631, p &lt; 0.01) are the most dominant factors influencing financial literacy, while the overall model explains 83.9% (R² = 0.839) of the variance in students' financial literacy.</p> khusnul khotimah Asriany ‎ ‎ Sultan ‎ Copyright (c) 2025 khusnul khotimah, Asriany ‎ ‎ , Sultan ‎ https://creativecommons.org/licenses/by-sa/4.0 2025-08-28 2025-08-28 16 02 222 239 10.30996/die.v16i02.132414 ANALYSIS OF LEARNING SERVICE QUALITY AND ORGANIZATIONAL COMMITMENT TOWARDS STUDENTS' LOYALTY IN PRIVATE HIGHER EDUCATION (PTS) IN ACEH PROVINCE THROUGH STUDENT SATISFACTION AS AN INTERVENING VARIABLE https://jurnal.untag-sby.ac.id/index.php/die/article/view/132200 The development of educational services provided by educational institutions or institutions today is interesting to study. The purpose of the study was to determine the effect of learning service quality, organizational commitment on student loyalty, through student satisfaction as an Intervening at PTS in Aceh province. The type of research used is quantitative. The sample in the study was 50 students from Abulyatama University, 50 students from the Muhammadiyah University of Aceh and 50 students from the Veranda of Mecca. From the results of the research that researchers obtained from SmartPLS data processing, each variable had a significant influence on service quality and organizational commitment to student loyalty. Student satisfaction is proven to have a significant moderate effect (intervening) between the relationship between service quality and student loyalty, so this hypothesis is accepted. So it can be concluded that each independent variable and dependent variable are influenced by the moderating variable.. Ikbal Ramzani P Rusnaidi Rusnaidi M Yamin Khairatul Aqasya Hermansyah Adnan Copyright (c) 2025 Ikbal Ramzani P, Rusnaidi Rusnaidi, M Yamin, Khairatul Aqasya, Hermansyah Adnan https://creativecommons.org/licenses/by-sa/4.0 2025-08-28 2025-08-28 16 02 189 208 10.30996/die.v16i02.132200 THE STRATEGY OF THE BARELANG POLICE WATER AND AIR UNIT (SATPOLAIRUD) THROUGH PERSONNEL APPROACH TO ACHIEVE MARITIME SECURITY https://jurnal.untag-sby.ac.id/index.php/die/article/view/132207 Persistensi insiden maritim di wilayah hukum Polresta Barelang pada tahun 2024, yang mencakup tiga kasus keimigrasian, dua pelanggaran kepabeanan, dan sepuluh kecelakaan laut, menyoroti tantangan keamanan maritim yang terus berlangsung dan menuntut respons organisasi yang adaptif serta andal. Penelitian ini bertujuan untuk menganalisis kondisi personel, mengidentifikasi faktor-faktor yang memengaruhi, serta merumuskan strategi guna mengoptimalkan kinerja Satuan Polisi Perairan dan Udara (Satpolairud) Polresta Barelang. Pendekatan kualitatif digunakan dalam penelitian ini dengan teknik pengumpulan data berupa dokumentasi dan wawancara semi-terstruktur kepada enam informan kunci yang dipilih melalui purposive sampling. Dokumentasi mencakup kajian literatur, buku, serta arsip organisasi yang relevan dengan keamanan maritim. Analisis data dilakukan menggunakan perangkat lunak NVIVO untuk mengidentifikasi tema, hubungan antar variabel, serta mengeksplorasi pola di antara informan dan isu strategis. Hasil penelitian menunjukkan bahwa meskipun personel Satpolairud menunjukkan disiplin dan dedikasi yang tinggi, mereka menghadapi tantangan dalam hal keterbatasan jumlah personel dan kurangnya kompetensi teknis di bidang kemaritiman. Faktor internal seperti kurangnya pelatihan lanjutan dan minimnya jumlah personel diidentifikasi sebagai kelemahan utama. Faktor eksternal, termasuk dukungan dari pemerintah pusat, kolaborasi antar lembaga, serta ancaman maritim yang terus berkembang, juga berpengaruh signifikan terhadap kinerja. Analisis SWOT menghasilkan beberapa strategi seperti peningkatan program pelatihan bersertifikat, penempatan personel berdasarkan latar belakang teknis, serta penguatan interoperabilitas dengan instansi maritim lainnya. Kesimpulannya, peningkatan kapabilitas Satpolairud Barelang memerlukan pengembangan personel yang komprehensif melalui pelatihan berkelanjutan, sistem rekrutmen yang ditingkatkan, dan sinergi kelembagaan untuk menghadapi tantangan keamanan maritim yang semakin kompleks. R. Moch Dwi Ramadhanto Basuki Tri Usodo Maswir ‎ Copyright (c) 2025 R. Moch Dwi Ramadhanto, Basuki Tri Usodo, Maswir ‎ https://creativecommons.org/licenses/by-sa/4.0 2025-08-28 2025-08-28 16 02 140 157 10.30996/die.v16i02.132207 THE STRATEGY OF BAKAMLA RI WESTERN ZONE THROUGH PERSONNEL APPROACH TO SUPPORT MARITIME SECURITY OF THE REPUBLIC OF INDONESIA https://jurnal.untag-sby.ac.id/index.php/die/article/view/132204 Badan Keamanan Laut Republik Indonesia (Bakamla RI) memiliki tugas pokok menyelenggarakan patroli keamanan dan keselamatan di wilayah perairan Indonesia dan wilayah yurisdiksi Indonesia, guna mewujudkan sistem keamanan laut yang terpadu dan efektif. Bakamla RI pada tahun 2023 menghadapi tantangan serius dalam pengamanan wilayah perairan, terbukti dari tingginya jumlah kasus kejahatan maritim yang mencapai 253 insiden, termasuk illegal fishing (44 kasus), penyelundupan narkoba (39 kasus), penyelundupan hewan (34 kasus), dan human trafficking (34 kasus). Kondisi ini menunjukkan adanya celah dalam efektivitas pengawasan dan penegakan hukum maritim di wilayah tersebut. Penelitian ini bertujuan untuk menganalisis kondisi personel Zona Barat Bakamla RI, mengidentifikasi faktor-faktor yang mempengaruhi kinerja, serta merumuskan strategi optimalisasi kinerja melalui pendekatan analisis SWOT. Metode pengumpulan data yang digunakan meliputi dokumentasi, wawancara semi terstruktur dengan informan kunci yang dipilih secara purposive, serta analisis data menggunakan perangkat lunak NVIVO untuk pengolahan kualitatif dan SWOT untuk analisis strategi. Hasil penelitian menunjukkan bahwa jumlah personel saat ini hanya mencapai 48% dari kebutuhan ideal, yang berdampak pada tingginya beban kerja dan menurunnya efektivitas respons terhadap ancaman maritim. Selain itu, keterampilan teknis personel dalam mengoperasikan teknologi canggih seperti radar, AIS, dan drone menjadi faktor penentu dalam keberhasilan pengawasan laut. Berdasarkan analisis SWOT, strategi W-O (Weaknesses-Opportunities) dipilih sebagai strategi utama untuk memperkuat kinerja, yakni melalui percepatan rekrutmen dan pelatihan SDM berbasis teknologi serta pemanfaatan kerja sama internasional dan e-learning guna menjangkau personel di wilayah terpencil. Strategi ini dinilai mampu menjawab tantangan internal sekaligus memanfaatkan peluang eksternal untuk meningkatkan kapasitas operasional Bakamla di Zona Barat secara berkelanjutan. Muhammad Avessina Agus Prabowo Adi Prasetiyo Agus Hariadi Copyright (c) 2025 Muhammad Avessina, Agus Prabowo Adi, Prasetiyo Agus Hariadi https://creativecommons.org/licenses/by-sa/4.0 2025-08-28 2025-08-28 16 02 158 175 10.30996/die.v16i02.132204 Subsidized Fuel is Not for Criminals Ditpolairud Central Java’s Aggressive Tactics to Stop the Abuse https://jurnal.untag-sby.ac.id/index.php/die/article/view/132206 The misuse of subsidized fuel (BBM) in the fisheries sector is a recurring issue in Indonesia, including in the coastal waters of Central Java. Fuel subsidies, which are intended to assist fishermen by reducing operational costs, are frequently misappropriated, resulting in state losses, threats to natural resource sustainability, and social injustice. This study aims to analyze the law enforcement efforts by the Marine Police Directorate (Ditpolairud) of the Central Java Regional Police in addressing the misuse of subsidized fuel, identify the internal and external factors influencing their performance, and formulate effective strategies for criminal investigations. This research employs a descriptive qualitative approach, using semi-structured interviews, field observations, and document analysis. The study’s informants consisted of officials and personnel from Ditpolairud Central Java, selected through purposive sampling. Data were analyzed using NVIVO software, applying a grounded theory approach through stages of open coding, constant comparison, and focused coding to identify thematic categories. The findings reveal that internally, Ditpolairud possesses strengths such as effective case handling and clear regulations, yet faces weaknesses including limited personnel, inadequate infrastructure, and insufficient legal socialization. Externally, the opportunities that can be leveraged include growing public legal awareness and the use of technology, while the threats comprise socio-economic conditions, weak inter-agency coordination, and the emergence of new violation methods. The proposed strategies include enhancing investigator capacity, strengthening coordination, utilizing technology, and ensuring sufficient resource support. This research is expected to contribute to policy improvements and enhance the effectiveness of law enforcement against the misuse of subsidized fuel, thereby promoting justice and sustainability in the fisheries sector. Faisal Akbar Budi Darmawan Rina Marlina Copyright (c) 2025 Faisal Akbar, Budi Darmawan, Rina Marlina https://creativecommons.org/licenses/by-sa/4.0 2025-08-28 2025-08-28 16 02 176 188 10.30996/die.v16i02.132206