JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi

STRATEGI PENGEMBANGAN INDUSTRI KREATIF DIGITAL MELALUI KOMPETISI DAN KOLABORASI

IDA BAGUS KETUT ALAMSYAH — Fri, 10 Jul 2026 20:58:48 +0700

The digital creative industry is a strategic sector in supporting the transformation of the knowledge-based economy. The animation subsector has great potential in creating added economic value as well as being an effective public communication medium. Central Java's human resource potential reaches 10,000 graduates each year from content majors from vocational schools and universities, thus requiring facilitation and appreciation in their work. This article describes the Animation and Creative Video Competition program in Central Java Province and formulates a strategy to strengthen the digital creative industry ecosystem based on competition and collaboration. The research uses a descriptive qualitative approach based on program evaluation with document analysis and activity best practices. The results of the study indicate that the animation competition program is effective as a talent identification mechanism (talent discovery), and has advantages in integrating works as a medium for public policy communication through screenings in cinemas and videotrons. This program also demonstrates innovation in providing ongoing appreciation to winners by utilizing animated works as a public campaign medium for the Regional Office of Customs and Excise in eradicating illegal cigarettes, which are shown in cinema networks and outdoor media (billboards/videotrons). This form of appreciation provides wider exposure space for creators while increasing the social and economic value of digital creative works. These findings are expected to serve as a policy reference for local governments in developing a sustainable digital creative industry

DETERMINASI IMPULSE BUYING MELALUI PROMOSI, DISKON, DAN KUALITAS PELAYANAN PADA PT. MATAHARI DEPARTMENT STORE UPTOWN MALL BSB SEMARANG

Heni Subekti, Navita Cindra Anggraeni — Fri, 10 Jul 2026 21:05:40 +0700

This study aims to determine the effect of promotions, discounts, and service quality partially on impulse buying. The population in this study were consumers or customers of PT. Matahari Department Store Uptown Mall BSB Semarang. The sampling technique used was a non-probability sampling method with a sample size of 100 respondents. This type of research is quantitative research and the data collection method uses a questionnaire. Data analysis was carried out using multiple linear regression. Based on the results of the study, it can be seen that the promotion and service quality variables have an effect on impulse buying, while the discount variable has no effect on impulse buying. For further researchers, it is recommended to use or add other variables that can influence impulse buying such as price, product quality, socio-cultural influences, and motivation so that they can strengthen the influence on impulse buying

REVEALING THE DETERMINANTS OF EMPLOYEE PERFORMANCE FROM MOTIVATION, INCENTIVES AND WORKLOAD

Yovita Mumpuni Hartarini, Tossy Aryanto; Frida Widyawati Triasningrum — Fri, 10 Jul 2026 21:22:51 +0700

Performance is a term used to describe the level of achievement or results attained by an individual or organization in carrying out their tasks or work. In the context of an organization or company, performance is often measured by the extent to which set targets or objectives are achieved. This study is motivated by the low levels of motivation, incentives, and workload at the Pekalongan City Office of Tourism, Culture, Youth, and Sports at the beginning of 2024.

The objectives of this study are to determine (1) the influence of motivation on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, (2) the influence of incentives on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, and (3) the influence of workload on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports.

The population used in this study is all 35 civil servants at the Pekalongan City Office of Tourism, Culture, Youth, and Sports. The sample size in this study is 35 employees. The data collection technique used in this study is a questionnaire covering the variables of motivation, incentives, and workload. The analysis technique in this study is multiple linear regression analysis.

The results of the study indicate that (1) work motivation has a significant effect on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, as shown by a significance value of 0.028 < 0.05 and a t-value of 2.247 > t-table 1.68, (2) incentives have a significant effect on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, as shown by a significance value of 0.021 < 0.05 and a t-value of 2.366 > t-table 1.68, and (3) workload does not have a significant effect on the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports, as shown by a significance value of 0.505 > 0.05 and a t-value of -0.671 < t-table 1.68. The study suggests that the organization should continue to enhance motivation, increase incentives, and pay attention to the workload assigned to employees. Future researchers are encouraged to add new variables that may influence the performance of employees at the Pekalongan City Office of Tourism, Culture, Youth, and Sports.

GIG ECONOMY DAN PERLINDUNGAN PEKERJA PLATFORM: TINJAUAN HUKUM KEBIJAKAN EKONOMI TERHADAP SISTEM PENILAIAN KINERJA (RATING) DI INDONESIA

Nisrina Balqis Huwaida, Akhmad Farroh Hasan — Fri, 10 Jul 2026 21:36:55 +0700

The development of the digital economy in Indonesia has driven the emergence of the gig economy, characterized by
the increasing use of app-based platforms across various
sectors, including ride-hailing, delivery services, and
household services. This transformation presents legal
challenges, particularly concerning the status of the
relationship between platform workers and application
service companies, which is generally structured on a
partnership model. Furthermore, legal protection for
platform workers remains limited, especially with regard to
the use of performance rating systems that directly affect
workers' opportunities to obtain work, their income levels,
and the continuity of their partnership arrangements. This
study aims to examine the implications of rating systems for
the
protection of platform workers' rights from the
perspective of economic policy law. The method employed is
normative juridical research with a comparative approach,
conducted through the analysis of legislation, platform
policies, court decisions, as well as relevant literature and
practices across several countries. The findings indicate that
Indonesia's existing labor regulations have yet to adequately
accommodate the distinctive characteristics of employment
relationships within digital platform ecosystems. Moreover,
the implementation of rating systems managed unilaterally by
platform companies has the potential to create an imbalance
in legal relationships, as such systems are not accompanied
by clear and transparent contestation mechanisms.
Accordingly, a dedicated policy framework is needed to
govern platform worker protection, including restrictions on
the use of ratings as a basis for imposing sanctions, and the
establishment of a supervisory mechanism involving the
government, platform companies, and workers, with a view to
ensuring legal certainty and a fair balance of interests among
all parties concerned.

Analysis of Factors That Influence Credit Distribution to BPRs in Boyolali City

Arini Novandalina, Fandil Fandil — Fri, 10 Jul 2026 21:49:17 +0700

Credit distribution is the provision of money or equivalent debt, based on a loan agreement between a bank and another party that requires the borrower to repay the debt after a certain period of time with interest. The purpose of this study is to determine the effect of Non-Performing Loans, Capital Adequacy Ratio, and Loan to Deposit Ratio on credit distribution at the People's Economic Bank in Boyolali Regency. The population in this study was 6 Rural Credit Banks in Boyolali Regency. The results of the study indicate that Non-Performing Loans, Capital Adequacy Ratio, and Loan to Deposit Ratio have a significant effect on credit distribution

SINYAL KEUANGAN DAN NILAI PERUSAHAAN : ANALISIS PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN SEKTOR FOOD AND BEVERAGE

Wachidah Fauziyanti, Ariyani Indriastuti — Fri, 10 Jul 2026 22:03:20 +0700

This study aims to examine the effect of profitability, leverage, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2022-204 period. By employing a purposive sampling method, a sample of 33 companies was selected, yielding a total of 99 observational data points over three years. The data analysis method used was multiple linear regression analysis processed via SPSS software. The descriptive statistical results showed an average profitability (ROA) of 0.0744, leverage (DER) of 0.3650, firm size of 22.4972, and firm value (PBV) of 0.0173. partial hypothesis testing indicated that profitability has a negative and insignificant effect on firm value. Meanwhile, leverage is proven to have a positive and significant effect on firm value. Simultaneously, these three independent variables explain 95.3% of the variation in firm value, while the remaining 4.7% is influenced by other variables outside this research model.

KEPUASAN KERJA SEBAGAI MEDIASI DENGAN PENGARUH KECERDASAN EMOSIONAL DAN TEAM WORK TERHADAP KINERJA PEGAWAI GENERASI Z PT. PLN (PERSERO) ULP MAGELANG

Sukarsono Sukarsono, Evinta Amalia, Sinar Hubriyan Ade — Fri, 10 Jul 2026 22:25:25 +0700

Tujuan penelitian ini untuk menganalisis Kepuasan Kerja Sebagai Variabel Mediasi Pada Pengaruh Kecerdasan Emosional Dan Team Work Terhadap Kinerja Pegawai Generasi Z Di PT. PLN (Persero) ULP Magelang.

Populasi penelitian ini adalah pegawai generasi z di PT PLN (Persero) ULP Magelang sebanyak 55 orang, sampel menggunakan digunakan adalah probability sampling. Metode pengumpulan data kuesioner, analisis data yang dilakukan adalah outer model, inner model menggunakan Smart-PLS.Hasil Kecerdasan Emosional berpengaruh langsung terhadap kinerja pegawai. Team Work tidak berpengaruh langsung terhadap kinerja pegawai. Kecerdasan Emosional berpengaruh langsung terhadap Kepuasan Kerja. Team Work tidak berpengaruh langsung terhadap Kepuasan Kerja pegawai . Kepuasan Kerja tidak berpengaruh langsung terhadap Kinerja pegawai . Kepuasan Kerja dapat memediasi hubungan antara Kecerdasan Emosional terhadap Kinerja pegawai . Kepuasan Kerja tidak dapat memediasi hubungan antara Team Work terhadap Kinerja pegawai

KEPUASAN MASYARAKAT DI MPP DEMAK DIPENGARUHI KUALITAS PELAYANAN, FASILITAS, DAN AKSESIBILITAS

Rihan Hafizni, Tossy Aryanto, Desyani Purwaningrum — Mon, 13 Jul 2026 09:37:59 +0700

The Public Service Mall (MPP) launched by the Investment and One-Stop Integrated Services Agency (DPMPTSP) of Demak Regency is an innovation aimed at simplifying public licensing and non-licensing services in the region.

The purpose of this research is to analyze the influence of service quality, facilities, and accessibility on public satisfaction at the Public Service Mall (MPP) of Demak Regency. The population in this study consists of service users at the Public Service Mall (MPP) of Demak Regency during the period from January to July 2024, totaling 23,978 individuals. The sample for this study was selected using the purposive sampling method, resulting in a total of 100 respondents. The data analyzed are primary data collected through questionnaires.

The data processing results include descriptive analysis, F-test results, coefficient of determination (R²) test results, and hypothesis testing results. The findings of this research indicate that: Service quality has a positive and significant effect, with a significance value of 0.028 (< 0.1). Facilities have no effect on public satisfaction, with a significance value of 0.557 (> 0.1). Accessibility has a positive and significant effect on public satisfaction, with a significance value of 0.000 (< 0.1).

Recommendations include improving service quality to be more professional in enhancing public satisfaction at the Public Service Mall (MPP) of Demak Regency. Additionally, maintaining and completing deficient facilities is essential to simplify public services and increase satisfaction.

KEAMANAN TRANSAKSI DAN PENGARUHNYA TERHADAP KEPUASAN PENGGUNA PADA PLATFORM E-COMMERCE SHOPEE

Yolanda Ardestya Linanjung, Natoil Natoil, Agung Prastyawan, Siti Khayatun — Mon, 13 Jul 2026 11:44:11 +0700

This study aims to determine the effect of user trust, transaction security, and information quality on user satisfaction on the Shopee marketplace

The research method used was a quantitative survey approach. Data were collected through questionnaires distributed to 53 respondents, who were Shopee users. Data analysis techniques included descriptive statistical tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity tests), multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) test.

The results showed that partially, User Trust had a calculated t-value of 2.225 with a significance value of 0.031. This significance value is less than 0.05 (0.031 < 0.05), thus concluding that User Trust has a positive and significant effect. Transaction Security has a calculated t-value of 3.518 with a significance value of 0.001. This value is less than 0.05 (0.001 < 0.05), so it can be concluded that transaction security has a positive and significant effect on user satisfaction, and Information Quality has a t-value of 2.094 with a significance value of 0.041. This significance value is less than 0.05 (0.041 < 0.05), so it can be concluded that information quality has a positive and significant effect on user satisfaction. The results of the regression analysis show that transaction security is the most dominant variable in influencing user satisfaction. In addition, the Adjusted R Square value of 0.554 indicates that 55.4% of user satisfaction can be explained by the variables of user trust, transaction security, and information quality, while the remaining 44.6% is influenced by other variables outside the study.

Thus, it can be concluded that increasing user trust, transaction security, and information quality can increase user satisfaction on the Shopee marketplace

EFFECTS OF PROMOTION, EWOM, HEDONIC MOTIVATION ON TIKTOK SHOP IMPULSE BUYING

Eko Sasono, Endi Isnarno, Faulina Wijayanti — Tue, 14 Jul 2026 09:37:14 +0700

This study is motivated by the increasing phenomenon of impulse buying behavior among students in line with the rapid growth of e-commerce, particularly on the TikTok Shop platform. Such behavior is influenced by stimuli including sales promotion, electronic word of mouth (eWOM), and hedonic shopping motivation. This study aims to analyze the effects of these three variables on impulse buying among students of STIE Semarang. The population consists of 122 regular morning class students from the Management and Accounting majors, cohort 2021, with a sample of 54 respondents collected through questionnaires. The analytical methods employed include validity and reliability tests, classical assumption tests, F-test, t-test, multiple linear regression, and coefficient of determination. The results indicate that sales promotion and hedonic shopping motivation have a significant effect on impulse buying, while eWOM does not have a significant effect. The coefficient of determination (R²) of 0.610 shows that 61% of the variance in impulse buying is explained by the three variables. The implications suggest that TikTok should optimize promotional strategies through discounts, cashback, and coupons, as well as create enjoyable shopping experiences through interactive features to enhance users’ impulse buying behavior

Pajak, Retribusi, dan PAD Sah: Trio Penggerak Pendapatan Kota Pekalongan

Vinko Satria Pekerti, Sarastanto Aulia Heru Pranoto, Zahron Zahron — Tue, 14 Jul 2026 09:56:32 +0700

Law Number 23 of 2014 grants broad authority to local governments to regulate and manage their own affairs, including regional financial management, with the main objective of increasing fiscal independence through the optimization of Local Own-Source Revenue (Pendapatan Asli Daerah or PAD). PAD, which is derived from regional taxes, regional levies (retributions), profits from regionally owned enterprises, and other legitimate local revenues, serves as an important indicator of regional independence. The purpose of this study is to determine the effect of Regional Taxes, Regional Retributions, and Other Legitimate Local Revenues on the Local Own-Source Revenue (PAD) of Pekalongan City.

The data used in this study consist of both primary and secondary data. The population and sample in this study are the Local Revenue Realization Reports from 2015–2024. The research variables include Regional Taxes, Regional Retributions, Other Legitimate Local Revenues, and PAD. The data collection method uses descriptive analysis, while the data analysis method employs quantitative descriptive analysis using multiple linear regression.

The results of the study indicate that Regional Taxes (X1) have a positive and significant effect on PAD, as shown by the t-test result where the t-value of

9.162 > 1.812 and a significance value of 0.000 < 0.05. Regional Retributions (X2) also have a positive and significant effect on PAD, indicated by the t-value of 8.821 > 1.812 and a significance value of 0.000 < 0.05. Other Legitimate Local Revenues (X3) similarly have a positive and significant effect on PAD, with a t-value of 9.482 > 1.812 and a significance value of 0.000 < 0.05.

It is recommended that the Pekalongan City Government optimize existing tax sources through tax audits and enforcement, digitization of the Regional Tax Information System, tax base expansion by identifying new economic potentials, tax education and socialization, improvement of service quality, rationalization and adjustment of Regional Retribution tariffs, optimization of retribution collection systems through digitalization, enhancement of the performance of regionally owned enterprises (BUMD) to maximize dividend income, and optimization of asset and cash management.

DINAMIKA KINERJA PEGAWAI HOTEL: Peran Lingkungan Kerja, Kepemimpinan, Kompensasi, dan Motivasi

Siti Khayatun, Wanuri Wanuri, Yovita Mumpuni Hartarini — Tue, 14 Jul 2026 10:33:15 +0700

Every organization (company) desires to improve work performance to achieve its goals. One crucial element that must be considered to achieve these goals is human resources (HR). This is because high-performing HR are able to drive the company's operations, thus impacting the achievement of company targets. However, HR performance can fluctuate due to various influencing factors, such as the work environment, leadership, compensation, and motivation.

This study aims to: 1) analyze and explain the influence of the work environment on employee performance at the Patra Jasa Hotel Semarang; 2) analyze and explain the influence of leadership on employee performance at the Patra Jasa Hotel Semarang; 3) analyze and explain the influence of compensation on employee performance at the Patra Jasa Hotel Semarang; 4) analyze and explain the influence of motivation on employee performance at the Patra Jasa Hotel Semarang; and 5) analyze and explain the influence of the work environment, leadership, compensation, and motivation on employee performance at the Patra Jasa Hotel Semarang.

This research method is descriptive quantitative. Data were collected through questionnaires, and the data analysis tool was multiple linear regression with quantitative descriptive analysis.

The results of the study indicate: 1) There is a positive influence of work environment variables on employee performance, because the P-value of the work environment variable is 0.001 (P<0.05) so the proposed hypothesis is accepted. 2) There is no influence of leadership variables on employee performance, because the P-value of the leadership variable is 0.451 (P>0.05) so the proposed hypothesis is rejected. 3) There is a positive influence of compensation variables on employee performance, because the P-value of the compensation variable is 0.006 (P<0.05) so the proposed hypothesis is accepted. 4) There is no influence of motivation variables on employee performance, because the P-value of the motivation variable is 0.733 (P>0.05) so the proposed hypothesis is rejected. Suggestions in this study include: Leaders should improve employee space in the workplace, leaders should be able to generate creative ideas and create a conducive work environment, leaders should strive to provide a leadership model that employees can emulate, leaders should strive to provide appropriate incentives, and leaders should always provide support to employees.

EFEKTIVITAS DIGITALISASI E-PBB TERHADAP KEPATUHAN WAJIB PAJAK: PERAN MODERASI SOSIALISASI PERPAJAKAN

Marhamah Marhamah, Penta Widyartati, Pancawati Hardiningsih — Wed, 22 Jul 2026 09:39:28 +0700

Digital transformation in tax administration has become a government strategy to improve the quality of public services and enhance taxpayer compliance. The Semarang City Government has implemented the Electronic Land and Building Tax (E-PBB) system, which enables taxpayers to access tax bill information, make online payments, and monitor their tax obligations more conveniently. However, the level of Land and Building Tax (PBB) compliance in several areas remains suboptimal, indicating that technological convenience alone is insufficient to improve compliance without adequate taxpayer understanding through tax socialization. This study aims to examine the effect of tax service digitalization through the E-PBB system on Land and Building Tax taxpayer compliance and to investigate the moderating role of tax socialization. The study employed a quantitative approach using a survey method involving Land and Building Tax taxpayers in Bubakan Village, Mijen District, Semarang City. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA). The results indicate that tax service digitalization has a positive and significant effect on taxpayer compliance. Tax socialization significantly strengthens the relationship between tax service digitalization and taxpayer compliance. These findings suggest that the successful implementation of digital tax services depends not only on the adoption of technology but also on the effectiveness of tax socialization programs. The findings are expected to provide valuable input for local governments in developing more effective digital tax service policies to improve taxpayer compliance.