Persaingan industri coffee shop lokal di Kota Tomohon mendorong pelaku usaha untuk mengembangkan strategi pemasaran yang mampu menarik perhatian konsumen Generasi Z, yang memiliki karakteristik konsumsi digital dan berorientasi pada pengalaman. Penelitian ini bertujuan menganalisis pengaruh entrepreneurial marketing, social media content, gaya hidup hedonis, dan customer engagement terhadap keputusan berkunjung konsumen Generasi Z pada coffee shop lokal di Kota Tomohon, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Sampel penelitian terdiri atas 127 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial entrepreneurial marketing, social media content, gaya hidup hedonis, dan customer engagement berpengaruh positif dan signifikan terhadap keputusan berkunjung. Secara simultan, keempat variabel tersebut juga berpengaruh signifikan terhadap keputusan berkunjung konsumen Generasi Z. Nilai koefisien korelasi berganda (R) sebesar 0,706 menunjukkan hubungan yang kuat, sedangkan koefisien determinasi (R²) sebesar 0,499 menunjukkan bahwa keempat variabel mampu menjelaskan 49,9% variasi keputusan berkunjung, sementara 50,1% sisanya dijelaskan oleh faktor lain di luar model penelitian. Temuan ini menegaskan pentingnya integrasi pemasaran kewirausahaan, pengelolaan konten media sosial, pemahaman gaya hidup konsumen, dan penguatan keterlibatan pelanggan dalam strategi pemasaran coffee shop lokal.
This research aims to develop a concept for measuring the financial performance of Sharia hospitals based on Maqashid Sharia and sustainability. This study accommodates the perspectives of finance, Maqashid Sharia, and sustainability. This research uses a qualitative approach by conducting a focus group discussion involving practitioners in the field of Maqashid Sharia and sustainability. The results of the study indicate that the assessment of the financial performance of Sharia hospitals in Indonesia has used a combined approach between the perspectives of Maqashid Sharia and sustainability. Theoretically, this research enriches the literature on accounting and performance management based on sustainable Sharia values. Practically, these findings serve as a reference for Sharia hospital management and regulators in developing financial performance assessment systems aligned with Sharia principles and sustainability.
This research aims to investigate how environmental, social, and governance (ESG) elements, financial leverage, and intellectual capital (IC) influence the value of companies recognized as ESG Leaders on the Indonesia Stock Exchange. This study adopts a quantitative methodology, analyzing ESG risk scores and secondary data from the annual reports of ESG Leaders listed on the Indonesia Stock Exchange between 2018 and 2022, comprising 110 observations. Multiple regression analysis is used for analysis. The results reveal that ESG factors do not significantly affect company value, while IC has a positive and significant effect. Meanwhile, financial leverage does not demonstrate a significant influence. Furthermore, the control variable of firm age was found to have a positive and significant effect on company value, whereas firm size had a negative and significant effect on company value. These findings can contribute to shaping, refining, or challenging existing practices by offering insights into how ESG and IC data support decision-making processes, provided users clearly understand their information needs. The uniqueness of this study stems from its targeted examination of ESG Leaders on the Indonesia Stock Exchange and its incorporation of IC, evaluated across five dimensions: human capital, structural capital, capital employed, relational capital, and innovation capital.
Penelitian ini bertujuan untuk mengetahui praktik tanggung jawab lingkungan perusahaan yang terdiri dari pengungkapan informasi lingkungan, kinerja lingkungan, dan biaya lingkungan dalam menentukan nilai perusahaan. Penelitian ini merupakan pendekatan kuantitatif dengan sampel sebanyak 100 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2020. Metode pengambilan sampel dipilih menggunakan metode purposive sampling. Analisis data menggunakan regresi data panel dengan bantuan software Eviews 10. Temuan penelitian ini mendukung teori pemangku kepentingan dan hipotesis yang diajukan. Hasil penelitian ini membuktikan praktik pengungkapan informasi lingkungan dan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan dan membuktikan biaya lingkungan berpengaruh negatif terhadap nilai perusahaan. Penelitian ini membuktikan PROPER membantu pemerintah dalam menilai tingkat pengelolaan lingkungan yang dilakukan perusahaan sektor consumer non-cyclicals di Indonesia. Penelitian ini juga membuktikan alokasi biaya lingkungan dengan tetap memperhatikan laba mampu mempertahankan keberlanjutan perusahaan.
This study examines the economic resilience of retired migrant families in Solokuro Village, Lamongan Regency. The main issue faced is the low level of financial literacy and utilization of digital technology, which impacts economic instability post-migration. The purpose of this study is to analyze the influence of financial literacy and digital technology adaptation on the economic stability of retired migrant families and to identify strategies for improving financial literacy and digital financial services. This research employs a descriptive qualitative approach with phenomenological analysis through in-depth interviews, observations, and documentation. The findings reveal that retired migrants with good financial literacy and optimal use of digital technology tend to manage their pension funds effectively, achieve higher economic stability, and develop small businesses. These findings highlight the need for financial literacy training programs and digitalization initiatives to support the economic resilience of retired migrant families.
