JUEB : Jurnal Ekonomi dan Bisnis

The Role of Self-Efficacy in Mediating Workload, Career Development, Leadership, and Employee Productivity in Coffee Shops

Anisa Anisa — 2026-06-01

The rapid growth of the coffee shop industry in Indonesia has intensified competition in the food and beverage sector, making employee productivity essential for maintaining service quality and operational effectiveness. In dynamic service environments, employees are often required to handle demanding workloads, multitasking responsibilities, and continuous customer interactions, highlighting the importance of psychological factors in influencing performance. This study examines the effects of workload, career development, and leadership on employee productivity, with self-efficacy serving as a mediating variable among coffee shop employees in Pangkalpinang, Indonesia.A quantitative approach with a cross-sectional design was employed. Data were collected from 150 employees through purposive sampling, with respondents having at least six months of work experience. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results show that workload has a positive and significant effect on self-efficacy, while self-efficacy significantly improves employee productivity. Self-efficacy also mediates the relationship between workload and productivity. Conversely, career development and leadership do not significantly influence either self-efficacy or productivity. These findings suggest that employees’ confidence in their abilities and psychological readiness play a more substantial role in enhancing productivity than traditional organizational mechanisms within informal service industries. The study contributes to the literature by extending social cognitive theory to the coffee shop context and emphasizing the role of self-efficacy as a key psychological mechanism linking workload and productivity. Practically, managers should strengthen employees’ psychological capabilities through coaching, peer support, workload balancing, and confidence-building initiatives.

Mosque Financial Contributions Support Social Development and MSMEs in Papua

Ekarina Katmas — 2026-06-01

Mosques have evolved into central institutions for managing charitable funds with vast social and economic empowerment potential. These funds should not merely remain idle balances but contribute significantly to community welfare. This study analyses mosque fund management's effectiveness in enhancing Sorong City's community well-being. A quantitative exploratory approach was employed, focusing on the strategies used by mosque administrators in managing funds for the development of Micro, Small, and Medium Enterprises (MSMEs) and social aid programs. The analysis considers funding sources, expenditure targets, and financial accountability. Effectiveness is assessed based on the ratio of mosque funds allocated to MSME development and social assistance. This study employs a case study method, selecting ten mosques in Sorong City as the research subjects. Data collection involved document analysis of financial reports and mosque fund management policies related to MSME development. The findings indicate that mosque financial management has been optimized for community welfare, as evidenced by the allocation of 11% of total mosque funds toward social and economic activities. Of this amount, 78% was dedicated to humanitarian aid, while 22% was allocated for MSME development funding. These findings suggest that mosques not only alleviate social burdens but also play an active role in strengthening the economic resilience of the community through business support initiatives

Deteksi Kecurangan Laporan Keuangan Menggunakan Model Beneish M-Score Berdasarkan Perspektif Fraud Triangle pada Perusahaan Sektor Teknologi

Cresensia Benita Thendea — 2026-06-01

This paper analyzed the identification of accounting fraud in the financial reports of technology companies listed on the Indonesian Stock Exchange between 2022 and 2024 and explored the impact of the fraud triangle model. A quantitative approach was employed, using a logistic regression model and SPSS software for evaluation. The study utilized 69 observations from 23 technology companies throughout the observation period. The variables examined represented the fraud triangle model: financial stability (stress), industry affiliation (opportunity), and the ratio of total appropriations to total assets (TATA, as a rationalization indicator). The results showed that financial stability had no impact on fraud indicators, indicating that stress is not a key factor in fraud occurrence. On the other hand, industry affiliation had a negative impact on accounting fraud, showing that opportunities arising from strict regulation can reduce the likelihood of fraud. TATA, however, had a positive impact on accounting fraud, indicating that rationalization is a contributing factor. This study contributes to the further development of research on the fraud triangle model, particularly in the Indonesian technology industry.

Peran Innovation dalam Memoderasi Pengaruh Digital Marketing Content terhadap Marketing Performance Gula Nipah Sabuai

Dzikri Ramadhan — 2026-06-01

This study aims to analyze the effect of Digital Marketing Content on Marketing Performance and examine the moderating role of Innovation in the MSME product of Gula Nipah Sabuai. This research employed a quantitative explanatory approach using purposive sampling techniques involving 100 consumers of Gula Nipah Sabuai in Pangkalan Bun, Central Kalimantan. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS).The findings reveal that Digital Marketing Content has a positive and significant effect on Marketing Performance. Innovation also has a positive direct effect on Marketing Performance. However, Innovation negatively moderates the relationship between Digital Marketing Content and Marketing Performance, indicating that innovation practices that are not aligned with digital content strategies may reduce marketing effectiveness. The model explains 54.1% of the variance in Marketing Performance.This study implies that MSMEs need to align product innovation with digital marketing strategies to improve marketing performance sustainably, particularly for local wisdom-based products.

Pengaruh Tunjangan Kinerja dan Kompetensi Kerja terhadap Kinerja ASN SETDA Kotawaringin Barat

Habib Yudha Prawira — 2026-06-01

This study examines three variables, namely work competence, performance allowance, and employee performance, in the context of civil servants at the Regional Secretariat of West Kotawaringin Regency. The study aims to analyze the effects of work competence and performance allowance on employee performance and to examine the mediating role of performance allowance in the relationship between work competence and employee performance. A quantitative survey was conducted on 66 civil servants selected through purposive sampling from a population of 80 employees. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling with SmartPLS 4.1.1.8. The results show that work competence has the strongest effect on employee performance (β = 0.773, t = 9.878, p < 0.001). Performance allowance also contributes to employee performance (β = 0.181, t = 2.056, p = 0.040). The indirect effect of work competence on employee performance through performance allowance is 0.142 with a Variance Accounted For value of 15.5 percent, indicating weak partial mediation. The R-square value of 0.847 indicates strong predictive power. These findings imply that the Regional Secretariat needs to prioritize continuous competency-based training, align employee placement with expertise, and evaluate the performance allowance system so that incentives are linked more clearly to measurable work achievement.

Gerakan Boikot di Media Sosial dan Profitabilitas PT Unilever Indonesia Tbk

Firdaus Hassanah — 2026-06-01

Penelitian ini menganalisis keterkaitan antara meningkatnya gerakan boikot di media sosial dengan profitabilitas PT Unilever Indonesia Tbk selama periode 2023–2024. Eskalasi konflik Israel–Palestina memicu munculnya kampanye boikot terhadap sejumlah perusahaan multinasional yang kemudian berkembang secara luas melalui platform media sosial. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan triwulanan PT Unilever Indonesia Tbk selama delapan kuartal pengamatan periode 2023–2024 dan data frekuensi unggahan media sosial X. Analisis dilakukan secara deskriptif dan korelasional terhadap indikator profitabilitas yang meliputi Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Earnings per Share (EPS). Hasil penelitian menunjukkan adanya hubungan negatif dengan tingkat korelasi kuat antara intensitas percakapan boikot dan indikator profitabilitas ROA, NPM, dan EPS, sedangkan hubungan terhadap ROE berada pada kategori sedang. Lonjakan percakapan publik pada akhir tahun 2023 diikuti pelemahan pada beberapa indikator keuangan perusahaan hingga tahun 2024. Temuan ini menunjukkan bahwa sentimen publik digital berpotensi memengaruhi persepsi konsumen, tekanan reputasi perusahaan, serta respons pasar terhadap perusahaan multinasional. Penelitian menegaskan pentingnya pengelolaan reputasi dan strategi komunikasi perusahaan di era media digital yang semakin sensitif terhadap isu sosial dan kemanusiaan.

Auditor Workload and Audit Quality: The Mediating Roles of Fatigue and Burnout Among Apip Auditors in Maluku

Zulkipli Zulkipli — 2026-06-01

This study examines the effect of auditor workload on audit quality, with fatigue and burnout as mediating variables, in the context of Government Internal Auditors (APIP) in Maluku, Indonesia. An exploratory quantitative approach was employed using survey data from 133 APIP auditors through a census technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS, including assessment of the measurement and structural models as well as mediation testing through bootstrapping. The results show that auditor workload has a negative effect on audit quality (β = -0.367), while positively influencing fatigue (β = 0.388) and burnout (β = 0.261). In addition, both fatigue (β = -0.403) and burnout (β = -0.299) reduce audit quality. Mediation analysis confirms that fatigue and burnout partially mediate the relationship between workload and audit quality.These findings indicate that excessive workload not only directly reduces audit quality but also indirectly weakens it through deteriorating psychological well-being. This study contributes to the audit literature by integrating psychological factors into the workload on audit quality relationship and providing empirical evidence from the understudied context of government internal auditors in Indonesia.

Peningkatan Kinerja ASN melalui Motivasi Kerja yang Dimoderasi Manajemen Talenta di Kabupaten Sukamara

Ahmat Bukori — 2026-06-01

This study aims to empirically analyze the influence of work motivation on human resource performance, as well as to examine the role of talent management as a moderating variable in that relationship. The type of research used is explanatory with a quantitative approach. The population in this study includes all Civil Servants (ASN) in the Sukamara Regency Government, where the sampling technique used is a saturated sampling method, resulting in a total of 134 respondents. Data were collected through a survey method using a Likert scale questionnaire from 1 to 5, which was then analyzed using the Partial Least Square (PLS) approach. Research results show that work motivation has a positive and significant effect on the performance of civil servants. However, talent management was found to negatively moderate this relationship. This means that high implementation of talent management actually weakens (rather than strengthens) the positive effect of work motivation on civil servants' performance. The practical implication of this research emphasizes that the Sukamara Regency Government needs to reevaluate the transparency of talent management implementation, so that the internal motivation of employees can synergize optimally in boosting the performance achievements of civil servants.

Analisis Hubungan Kepatuhan Konsumen terhadap Kepercayaan pada Produk Halal

Dian Samudra — 2026-06-02

Penelitian ini bertujuan untuk menganalisis hubungan antara peran kepatuhan terhadap prinsip halal dalam membentuk kepercayaan konsumen. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif dan eksplanatif. Data diperoleh melalui kuesioner kepada 100 partisipan dengan teknik purposive sampling, meggunakan skala likert serta telah diuji validitas dan reliabilitas. Karena data tidak berdistribusi normal, analisis dilakukan menggunakan uji korelasi spearman rank. Hasil menunjukkan adanya hubungan positif, kuat dan signifikan antara kepatuhan konsumen dan kepercayaan terhadap produk halal rs = 0,657 (p<0,05), yang menunjukkan hubungan kuat. Temuan ini menegaskan pentingnya peran kepatuhan dalam membentuk kepercayaan konsumen. Oleh karena itu, penguatan sistem jaminan halal dan peningkatan transparansi informasi produk menjadi hal yang penting dalam membangun kepercayaan konsumen.

Impulse Buying pada Produk Fashion Brand Jilbrave di Shopee sebagai Dampak dari Scarcity dan Hedonic Shopping Motivation

Salwa Az Zahra — 2026-06-02

This study aims to analyze the effect of Scarcity and Hedonic Shopping Motivation on Impulse Buying on Jilbrave fashion consumers. The data collection technique in this research is questionnaires and literature study. The population in this study were Jilbrave consumers in Shopee. The number of samples taken in this study were 180 samples. The sampling method used in this study is non-probability sampling using the purposive sampling technique. The data processed using the SEM-PLS method with SmartPLS 4.1.1.8 software. Testing the coefficient of determination produces findings where the variables scraity and hedonic shopping motivation are able to effect impulse buying on Jilbrave fashion consumers in the shopee by 74,1%. While the remaining 25,9% is effect by other variables. The result of this study indicate that Hedonic Shopping Motivation has a dominant effect on Impulse Buying, Scarcity has an effect on Impulse Buying.