JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES

Quality of Human Resources, Accounting Information Systems, Internal Control, and Accounting Policies as Determinants of Financial Statement Accountability

2025-08-11T02:33:35+00:00

Accountability of local government financial statements is an important aspect in realizing transparency and good governance, so that the quality of information presented can be trusted by the public. Increasing this accountability requires qualified human resources, reliable accounting information systems, effective internal controls, and consistent accounting policies. This research aims to analyze the influence of human resource quality, accounting information systems, internal control, and accounting policies on the accountability of regional government financial reports. The research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Sidoarjo Regency, with an observation period from the first quarter to the third quarter of 2024. The study utilized a quantitative research method incorporating descriptive and associative strategies. Questionnaires were administered to staff responsible for financial report compilation to gather data. Multiple linear regression was employed for data analysis to assess the impact of various factors on financial report accountability. The discoveries revealed that the quality of human resources, accounting information systems, internal control, and accounting policies positively and substantially influence regional government financial report accountability. The evidence points to the fact that enhanced human resource quality, upgraded information systems, efficient internal control measures, and sound accounting policies lead to heightened accountability in regional government financial reporting.

The Impact of Renewable Energy Consumption on Economic Growth in Seven ASEAN Countries

2025-08-14T03:06:38+00:00

Renewable energy has become a global priority to reduce fossil fuel dependence and environmental impact. Seven ASEAN countries (Indonesia, Malaysia, Thailand, Vietnam, Philippines, Singapore, Cambodia) face significant challenges in maintaining energy stability while promoting sustainable development. This study analyzes the direct effects of Renewable Energy Consumption, Electricity Consumption, and Trade on Economic Growth from 2014 to 2023 in seven ASEAN countries. Secondary data analysis using a quantitative approach was employed. The sample consisted of seven countries selected through purposive sampling. Panel data analysis was conducted using Eviews10 program. The F-statistic value of 568.6365 exceeded the F-table value of 3.13 at 95% confidence level, rejecting the null hypothesis. Collectively, Renewable Energy Consumption, Electricity Consumption, and Trade significantly influence Economic Growth. Country-specific analysis revealed that renewable energy consumption affects economic growth across all countries, electricity consumption significantly influences growth in Cambodia and Vietnam, while trade contributes to economic growth in Malaysia and Vietnam. The findings demonstrate that energy transition and regional economic integration play crucial roles in supporting long-term economic growth in the ASEAN region. Each country exhibits varying responses to different energy and trade factors, indicating the need for tailored sustainable development approaches.

The Effect of Regional Government Expenditure on Poverty Levels in Tojo Una-Una Regency for the Period 2015-2023

2025-08-16T02:43:53+00:00

Poverty remains a major problem in many developing countries, including Indonesia. Tojo Una-Una Regency in Central Sulawesi Province is one of the areas still facing relatively high poverty numbers. This research aims to analyze the effect of regional government expenditure on poverty numbers in Tojo Una-Una Regency from 2015 to 2023. The approach used is quantitative with secondary data obtained from the Central Statistics Agency (BPS). Analysis was conducted using the elasticity method to measure the sensitivity of changes in the poor population to changes in regional spending. The research results show that the relationship between regional spending and poverty numbers is inconsistent and fluctuative. Most elasticity values show an inelastic category, meaning increased spending has not been able to provide significant impact on poverty reduction. Only in 2020 was a high negative elasticity value found, indicating that spending in that year was quite effective in reducing poverty, possibly due to fiscal policies responsive to the pandemic. Conversely, in 2023, increased spending was actually followed by an increase in the poor population, reflecting inefficiency in budget management. These findings emphasize the importance of improving the effectiveness of regional spending through targeted planning, budget efficiency, and strong oversight so that poverty alleviation programs have real and sustainable impact.

Analysis of Work Discipline and Work Motivation on Employee Job Satisfaction at the Regional Financial and Asset Management Agency of XYZ Province (Case Study on the Regional Property Management Division)

2025-08-16T02:43:46+00:00

The background of this study is the indication of suboptimal job satisfaction, as reflected in the high rate of employee tardiness, which is suspected to be caused by low employee discipline, as seen from the high rate of incomplete attendance, and low work motivation due to limited career paths and study assignment opportunities. Therefore, this study aims to analyze in-depth the influence of work discipline and work motivation on the job satisfaction of employees in the Regional Asset Management Division (BMD) of the BPKAD of XYZ Province. This study employs a qualitative approach with a case study method. Data were collected through in-depth interviews with four employees and one key managerial informant, non-participant observation, and document studies. Data were analyzed using data reduction, data presentation, and conclusion drawing, with data validity tested through triangulation. The results show that work discipline is considered good by the leadership; however, in practice, there are discrepancies due to time flexibility and administrative negligence, particularly regarding attendance and break times. Employee motivation varies significantly, polarizing between those who perceive a bright and clear career path and those who feel stagnant due to limited promotion opportunities. This perception directly affects job satisfaction. It can be concluded that both discipline and motivation significantly influence job satisfaction within the civil servant (ASN) environment.

Causality Analysis of Economic Growth, Inflation, and Interest Rates on the Jakarta Composite Index (JCI) in Indonesia: An ARDL Approach

2025-08-18T03:30:48+00:00

One important indicator of Indonesia's economic condition is the Jakarta Composite Index (JCI). As the measure of all listed stocks, its movement directly reflects economic stability and investor confidence. The JCI is, however, highly susceptible to both global and domestic macroeconomic pressures, making its relationship with key fundamentals, such as economic growth, inflation, and interest rates. The purpose of this study is to analyze the short-term and long-term impacts of inflation, interest rates, and economic growth on the JCI. This study uses the Autoregressive Distributed Lag (ARDL) model on time series data using secondary data and quantitative correlation techniques. The results show that although economic growth has no short-term impact on the JCI, it does have a significant long-term impact. On the other hand, neither inflation nor interest rates have a significant impact on the JCI in the short or long term. An adjustment rate of 50.49% was achieved using an error correction mechanism, indicating a tendency towards long-term equilibrium. Additional causality analysis shows a unidirectional relationship between inflation and the JCI and between the JCI and economic growth. However, neither the JCI nor interest rates and economic growth have a reciprocal relationship on the JCI, and there is no causal relationship between the both.

The Influence of K-pop Brand Ambassador BTS and Brand Image on McDonald’s Purchasing Decisions: Fear of Missing Out (FOMO) as a Mediating Role

2025-08-20T03:36:40+00:00

McDonald's leveraged popular culture trends through collaboration with BTS (K-Pop idol group) by launching the BTS Meal, successfully capturing the attention of global consumers including those in Indonesia. This phenomenon demonstrates the role of brand ambassadors, brand image, and psychological factors such as Fear of Missing Out (FOMO) in influencing consumer purchasing decisions. The objective of this research is to examine how BTS, acting as a brand representative and shaping the brand's image, impacts the choices customers make when purchasing McDonald’s items. Fear of Missing Out (FOMO) will be considered as a mediating factor. The study is prompted by the partnership between McDonald’s and the popular South Korean group BTS, which caused excitement among consumers worldwide, including in Indonesia. The research method used is a quantitative approach, conducted through a survey of 246 respondents who are McDonald’s customers and BTS fans. The results suggest that having BTS as a brand ambassador positively affects the fear of missing out (FOMO) and buying choices. Furthermore, the brand's image is also shown to have a positive influence on FOMO. The study also reveals that FOMO plays a crucial part in connecting BTS as a brand ambassador, brand image, and purchase decisions. This study implies that strategic collaborations with global celebrities can enhance brand appeal and drive purchasing decisions through psychological mechanisms such as Fear of Missing Out (FOMO). Therefore, companies should take into account the emotional aspects of consumers when designing marketing strategies.

The Role of Job Rotation and Organizational Communication on Job Satisfaction and Employee Performance: Evidence from Jakarta’s Banking Industry

2025-09-20T03:13:30+00:00

Employee performance is a key factor that determines organizational success because it directly affects productivity and competitiveness. In the banking sector, intense competition demands effective human resource management through strategies such as job rotation, organizational communication, and job satisfaction improvement. This paper aimed to identify and analyze the determinants that bear upon employee performance while simultaneously offering prescriptive insights for organizational leadership. The focal constructs examined as antecedents of performance encompass job rotation, organizational communication, and job satisfaction. Adopting a quantitative orientation, the investigation surveyed personnel within a banking institution located in the Special Capital Region of Jakarta, comprising 240 respondents deemed suitable for inclusion. Methodologically, the study employed descriptive exploration, assessments of construct validity and reliability, alongside Structural Equation Modeling (SEM) as the principal analytical apparatus. Empirical findings affirm that job rotation exerts a favorable and statistically significant influence on job satisfaction, organizational communication likewise yields a constructive and significant impact on job satisfaction, and both job rotation and organizational communication independently manifest positive and significant effects on employee performance. Further, job satisfaction itself emerges as a salient and significant driver of performance outcomes. These findings highlight the importance of effective job rotation and organizational communication in improving job satisfaction, which in turn strengthens employee performance in the banking sector.

The Influence of Board of Directors Characteristics on Financial Distress (Case Study of Automotive and Components Companies Listed on the IDX for 2017-2023)

2025-08-14T03:06:18+00:00

This research is motivated by the delisting of automotive and component companies on the Indonesia Stock Exchange (IDX) in 2024. This issue can be explained by a variety of variables, such as the board of directors' approach to strategic decision-making. As a result, the purpose of this study is to analyze and investigate the impact of board of directors characteristics, such as board gender diversity, board size, and board educational background, on financial distress in automotive and components companies listed on the IDX between 2017 and 2023. The methodology used was a quantitative methodology with secondary data gathered from 11 companies' annual reports and financial statements over a seven-year observation period, yielding 77 samples obtained through a purposive sampling method. The financial distress variable is measured using the Altman Z-Score method. Data analysis is conducted using multiple linear regression with SPSS 31 software. The results of the partial analysis indicate that board gender diversity had a significant positive effect on financial distress, while board size had a significant negative effect. In contrast, board educational background was not found to have a significant effect. However, the simultaneous analysis revealed that the three board characteristics together had a significant impact on financial distress. These findings underscore the complexity of the board of directors' role in mitigating a company's financial risk, where the combination of these characteristics has a stronger effect than their individual influences.

Integrating AI and Digital Marketing to Increase Generation Z's Purchasing Interest

2025-09-20T03:13:43+00:00

AI and digital marketing are essential components in modern marketing strategies that can enhance efficiency and personalize consumer experiences. AI is used for data analysis, content personalization, chatbots, and market trend prediction, while digital marketing involves marketing through digital platforms such as social media, email, and search engines. This study examines the influence of Artificial Intelligence (AI) and digital marketing on consumer purchase intention, particularly among Generation Z in Sukabumi City. The study utilized an associative methodology combined with a quantitative strategy, gathering information through online surveys from a sample of 100 participants. The data was then analyzed using SEM with PLS. The findings of the research indicate that AI and digital marketing play a crucial role in shaping consumer intentions to make purchases. AI enhances ad relevance and consumer satisfaction, while digital marketing enables companies to reach a wider and more diverse audience. The integration of AI in digital marketing has proven to increase personalization, sales conversion, and customer loyalty. The R-Square value for the consumer purchase intention construct is 0.821, indicating that the model used has good capability in explaining variations in consumer purchase intention. These findings confirm the importance of implementing AI and digital marketing in marketing strategies to increase consumer purchase intention and achieve optimal results.

The Effect of Minimum Wage, Gross Regional Domestic Product (GRDP) and Open Unemployment Rate on Labor Absorption in Manufacturing Industry Sector in Java Island

2025-08-20T02:26:08+00:00

The manufacturing industry in Java Island plays an important role in Indonesia's economy, contributing significantly to Minimum Wage, Gross Regional Domestic Product, and Open Unemployment Rate. However, there are imbalances between provinces influenced by regional policies, economic conditions, and industrial sectors. This research aims to analyze the long-term, short-term effects, and long-term adjustment mechanism (Error Correction Term) in Java Island, covering six provinces: DKI Jakarta, West Java, Central Java, DI Yogyakarta, East Java, and Banten. The method used is a quantitative approach with secondary data from Statistics Indonesia (BPS) for the period 2010-2024, analyzed using Panel Autoregressive Distributed Lag (ARDL) model with EViews version 13 software. The research results show that in the long term, Minimum Wage and Open Unemployment Rate have significant negative effects on Labor Absorption, while Gross Regional Domestic Product has a significant positive effect. In the short term, these variables do not significantly affect most provinces. However, analysis of the long-term adjustment mechanism (Error Correction Term) shows that provinces such as West Java, DI Yogyakarta, East Java, and Banten have significant adjustments, while DKI Jakarta and Central Java do not show significant adjustments. The research conclusions indicate that Gross Regional Domestic Product has a positive effect on labor absorption, while Minimum Wage and Open Unemployment Rate have negative effects. Long-term adjustment mechanisms are significant in several provinces, but DKI Jakarta and Central Java face structural barriers. Therefore, more responsive and balanced economic policies are needed.

Factors Affecting KWH Sales Through Public Electric Vehicle Charging Stations (Case Study: PT PLN (Persero) Unit Induk Distribusi Jakarta Raya)

2025-08-25T07:18:21+00:00

Electric Vehicle Charging Stations (SPKLU) constitute a pivotal element in accelerating the acceptance of electric automobiles and advancing the transition toward sustainable energy within Indonesia. The objective of this paper is to discern the determinants that shape individual preferences in acquiring kilowatt-hours through SPKLU in the operational jurisdiction of PT PLN (Persero) Unit Induk Distribusi Jakarta Raya. The variables under scrutiny encompass the components of the marketing mix, namely merchandise, pricing, site, publicity, station attendants, operational procedure, and tangible manifestation. This investigation employed quantitative descriptive as well as causal approaches, with data processing executed through multiple linear regression facilitated by SPSS version 30. The findings reveal that advantageous placement, clarity of tariffs, and digitalised publicity exert a notable impact on consumers’ resolutions regarding SPKLU utilisation. This study suggests increasing the number of SPKLU in strategic locations, providing tariff information transparency through digital media, and increasing promotions through applications and social media campaigns. Further researchers can further examine the psychological, social, and behavioral components of consumers that influence the decision to use SPKLU.

The Effect of Consumption, Investment, and Government Expenditure on the Economic Growth of West Java Province

2025-08-25T07:18:28+00:00

The trajectory of economic expansion in West Java is contingent upon three cardinal determinants: household consumption, capital investment, and fiscal expenditure. Consumption propels aggregate demand for commodities and services, investment augments productive capacity, while governmental disbursement, particularly directed toward infrastructural advancement and social initiatives, engenders employment prospects and elevates communal welfare. This paper seeks to scrutinize the ramifications of consumption, investment, and fiscal spending on the economic progression of West Java Province throughout the 2020–2024 interval. The investigation employs a Secondary Data Analysis (SDA) paradigm underpinned by a quantitative orientation. The empirical sample encompasses 27 regencies/municipalities within West Java Province, delineated through a saturated sampling modality. The collated data were subjected to panel data econometric techniques utilizing the EViews 12 platform. Findings shed light that consumption, investment, and governmental expenditure exert discernible influences upon economic growth, albeit with heterogeneous magnitudes across territorial units. In conclusion, these three variables manifest statistically significant bearings on West Java’s economic development, though the intensity of their effects diverges among regions.

Enhancing Hotel Financial Reporting through Accounting Understanding and Information System Utilization: A Case Study of a 5-Star Resort in Bali

2025-09-09T08:36:19+00:00

The main objective of this paper is to determine the extent to which the financial statements quality within a 5-Star Resort in Bali is influenced by proficiency in accountancy and the employment of accounting information systems. In this investigation, the integrity of financial statements (Y) serves as the outcome variable, while erudition in accountancy (X1) and the application of accounting information systems (X2) function as the explanatory variables. To examine the influence of each explanatory element upon the outcome variable, the study employed a multiple linear regression technique. The individuals comprising the research cohort are personnel from the financial division of a 5-Star Resort in Bali. Saturated sampling was the sample strategy used in this study. All study participants received questionnaires, which served as the primary source of data. Hypothesis testing was performed using SPSS 26.0 for Windows. The results show that both accounting understanding and the utilization of accounting information systems have a positive and significant effect on financial statement quality, both individually and simultaneously. These findings highlight the importance of improving employee competence in accounting and optimizing the effectiveness of accounting information systems to produce reliable and high-quality financial reports. The study implies that strengthening human resource capacity and continuously updating technological systems can enhance financial transparency and accountability in the hospitality industry. In light of these results, management is advised to enhance accounting knowledge and enhance the information system in order to generate financial statements of higher quality.

The Effect of Economic Growth, Investment and Unemployment on Poverty in Sulawesi Island from 2010 to 2024

2025-08-25T07:18:34+00:00

Poverty remains an obstacle that continues to disrupt social welfare among communities on the island of Sulawesi. The objectives of this study are to determine the long-term effects of economic growth, investment and unemployment on poverty in Sulawesi Island; to examine the short-term effects in each province in Sulawesi Island; to determine whether there is an error correction adjustment mechanism; and to determine whether there is a causal relationship between economic growth and poverty. This study uses the Secondary Data Analysis (SDA) method with a quantitative correlational approach and uses the ARDL Panel analysis model. The study's outcomes reveal that economic growth, investment, and unemployment significantly reduce poverty across Sulawesi Island when examined over extended periods. Short-term provincial variations emerge as follows: North Sulawesi and Central Sulawesi experience positive effects from all three factors. In South Sulawesi and Southeast Sulawesi, economic growth and investment demonstrate negative effects, whereas unemployment shows positive effects. Gorontalo exhibits positive effects from economic growth and unemployment, though investment produces negative effects. West Sulawesi presents a mixed pattern, with economic growth reducing poverty while investment and unemployment increase it. Although error correction adjustments function across all provinces, only West Sulawesi demonstrates statistically significant adjustment processes. There is a causal relationship between economic growth and poverty. Equitable economic growth and investment can certainly be felt by the poor, thus opening up opportunities to increase productivity, and vice versa. Meanwhile, unemployment certainly has a significant impact on poverty.

Factors Affecting Turnover Intentions Within Gen Z’s Working in Financial Company: Will Job Satisfaction Still Matters?

2025-09-17T04:31:38+00:00

High employee turnover, especially among Generation Z, poses a serious challenge for organizational performance in the financial sector. Understanding how compensation, psychological empowerment, and job satisfaction affect turnover intention is essential for effective retention strategies. The purpose of this study was to explore several factors considered to influence turnover intention among Gen Z employees, namely compensation and psychological empowerment, and to examine the potential of job satisfaction as a mediator. This research approach was quantitative, with data collected through an online survey distributed to Generation Z employees specifically working in financial companies. For data analysis, the researcher used the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results of the research indicated that receiving adequate compensation plays a crucial role in reducing employees’ intention to quit their jobs. However, compensation did not significantly increase job satisfaction, indicating that financial rewards alone are not sufficient to drive satisfaction among Generation Z. Conversely, psychological empowerment positively and significantly increased job satisfaction, but did not directly suppress turnover intention. Meanwhile, the link between job satisfaction and turnover intention was not found to be influenced by compensation or empowerment. Instead, factors such as career growth, clarity of purpose, and a healthy work-life balance were deemed to have a stronger impact on Gen Z employees’ decision to stay with a company. The implications of this study suggest the need for effective retention strategies to balance competitive compensation with empowerment initiatives to foster loyalty and satisfaction.

Analysis of the Impact of Unemployment Rates on Economic Growth in Java: The ARDL Panel Approach in Current Economic Dynamics

2025-08-25T07:19:09+00:00

Economic growth plays an important role in the development of a country and the welfare of its people. One indicator that influences economic growth is the unemployment rate, which can reduce productivity and cause social problems. This research aims to analyze the long-term and short-term effects of unemployment rate, investment, inflation, and Human Development Index (HDI) on economic growth in the provinces of Java Island, as well as to assess the long-term adjustment mechanism (Error Correction Term) in each region. This research uses secondary data analysis with a correlational quantitative approach. The research results show that in the long term, unemployment rate, investment, inflation, and HDI have a significant influence on economic growth. In the short term, the influence between variables differs across provinces: East Java shows significant influence from all variables, Central Java is influenced by unemployment rate, inflation, and HDI, while DKI Jakarta is influenced by unemployment rate and investment. Banten, West Java, and DIY do not show significant influence in the short term. The long-term adjustment mechanism (Error Correction Term) is significant in East Java, but not significant in other provinces. Based on these findings, it can be concluded that macroeconomic variables have different influences across regions in Java Island, with East Java as the province that is most consistent in achieving long-term economic growth stability. The results of this research provide important implications for the formulation of region-based economic policies that consider the differences in characteristics and economic responses across provinces.

Accounting Review of Recording of Joper Chicken Inventory as a Biological Asset Based on PSAK 69

2025-09-20T03:13:37+00:00

Small-scale poultry farmers like CV Almarn Ligurbar Farm typically do not classify chickens as biological assets in accordance with PSAK 69. This results in financial statements inaccurately reflecting their actual economic worth. This study aims to analyze the method of recording chicken inventory that meets the PSAK 69 standards regarding biological assets, analyzing the differences between the recording practices carried out and the standards set out in PSAK 69. PSAK 69 requires the measurement of biological assets using fair value less costs to sell. This study was conducted on small-scale chicken farmers, namely CV Almarn Ligurbar Farm. This study uses a descriptive qualitative approach with a case study method. The results of the study indicate that farmers have not fully implemented PSAK 69 due to limitations in understanding accounting standards, lack of financial records, and uncertainty in market prices. Recording is not carried out as chickens as biological assets during their growth period at CV Almarn Ligurbarn Farm, which has a significant impact on the validity and reliability of the resulting financial statements. Based on PSAK 69, chickens in the care process including the initial, intermediate, and pre-harvest phases are recognized as active biological assets that experience changes in both quantity and quality, so they should be recognized and valued in accounting. However, the reality in the field indicates that these chickens are seen only as part of the production process, without official recognition as assets in the statement of financial position.

The Influence of Net Profit and Operating Cash Flow on Dividend in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023

2025-10-01T03:59:21+00:00

The industrial sector in Indonesia continues to expand rapidly, with transportation and logistics contributing 13.96% to national economic growth by the end of 2023. However, the COVID-19 pandemic created significant fluctuations in company profits and cash flows, influencing their ability to distribute dividends. Net income and operating cash flow thus become crucial indicators in financial statements, reflecting not only company performance but also investor considerations in dividend decisions. The objective of this research is to investigate the impact of net income and operating cash flow on dividend payouts within transportation and logistics firms that are publicly traded on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study utilized a quantitative methodology and focused on a total of 37 companies within this industry. Through purposive sampling methods, a sample of 7 companies was chosen for the study. The study relied on secondary data, gathered through literature review and documentation. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination, t-test, and F-test, utilizing SPSS Statistics version 26. The findings reveal three key results. First, net income has a significant partial effect on dividend distribution. Second, operating cash flow, when tested partially, shows no significant influence on dividends. Third, when considered simultaneously, both net income and operating cash flow significantly affect dividend payments. In conclusion, this study emphasizes that dividend policy in transportation and logistics companies is primarily determined by net income on an individual basis.

The Influence of Role Stress, Professionalism, and Independence on The Performance of Internal Auditors (A Case Study at the Inspectorate of North Sumatra Province)

2025-10-02T04:40:02+00:00

Internal auditors constitute an indispensable pillar in safeguarding accountability and institutional governance; nevertheless, their efficacy may be markedly contingent upon determinants such as role stress, professionalism, and independence. The present inquiry endeavors to ascertain and scrutinize the extent to which Role Stress impinges upon internal auditors’ performance, how Professionalism modulates their effectiveness, and the degree to which Independence fortifies their contributions within the Inspectorate of North Sumatra Province. Employing a quantitative methodological design, the investigation engaged a cohort of 75 internal auditors, with data procured through structured questionnaires and subsequently subjected to analytical treatment via SmartPLS. The empirical outcomes elucidate that Role Stress exerts a discernible impact on internal auditor performance, evidenced by a coefficient of 0.293, a t-statistic of 2.284, and a significance threshold of 0.05 (p < 0.05), with an f-square value of 0.234. Professionalism likewise manifests an influence, with a coefficient of 0.147, a t-statistic of 1.965, and significance at the 0.05 level (p < 0.05), albeit with only a minor explanatory magnitude as indicated by its f-square value of 0.072. Independence, conversely, emerges as the most potent determinant, with a path coefficient of 0.560, the preeminent t-statistic of 4.037, significance at 0.05 (p < 0.05), and a robust f-square index of 0.516.

Analysis of the Effect of Income on the Consumption Patterns of Mining Workers in Watusampu Subdistrict

2025-09-30T06:04:22+00:00

The mining industry in Watusampu Subdistrict boosts local incomes but also brings socio-economic and environmental challenges. Mining provides jobs and higher wages but causes environmental degradation and air pollution leading to health issues. This study aims to analyze the influence of income on consumption patterns of workers in the mining sector in Watusampu Subdistrict. This sector has unique characteristics, especially regarding worker income levels, which can influence spending patterns. The method used in this research is quantitative with a survey approach, involving a sample of workers from various job levels in a mining company. Using simple linear regression analysis tools, this study explains the influence of income on consumption, both for food and non-food goods, among mining sector workers in Watusampu Subdistrict. The research results show that income has a positive and significant influence on expenditures for food and non-food items. Based on the research results, the regression equations obtained are: Y = 230,543.653 + 0.258X, Y = 170,503.477 + 0.361X, Y = 922,634.574 + 0.329X, Y = 212,953.571 + 0.557X. The regression coefficients indicate that income increases will increase expenditures, with a larger proportion directed toward non-food goods.